1.22.4 Postage Accountability and Reporting Requirements

Manual Transmittal

September 11, 2018

Purpose

(1) This transmits revised IRM 1.22.4, Mail and Transportation Management, Postage Accountability and Reporting Requirements.

Material Changes

(1) IRM 1.22.4.1, renamed Program, Scope and Objectives per Internal Control requirements and renumbered subsections accordingly; added (2)(3) and (4).

(2) IRM 1.22.4.2(1), Background, renumbered 1.22.4.1.1 per Internal Control requirements, changed (1) changed General Accounting office (GAO) to Government Accountability Office (GAO) and throughout the IRM.

(3) IRM 1.22.4.1.1(2), Background, (2) reworked paragraph to replace information regarding USPS billing with information regarding IRS expenditures and the 14 major cost centers, including Correspondence Production Services Sites (CPS) and the percentage of annual USPS expenditures incurred by CPS.

(4) IRM 1.22.4.1.2, Responsibilities, added per Internal Control requirements.

(5) IRM 1.22.4.1.3, Program reports, added per Internal Control requirements.

(6) IRM 1.22.4.2(3), removed.

(7) IRM 1.22.4.10, References, renumbered 1.22.4.1.4 per Internal Control requirements; replaced IRM 1.15.49, Communication Records, with Document 12829, General Records Schedule 12; Communication Records.

(8) IRM 1.22.4.1.5, added subsection title, Acronyms per Internal Control requirements.

(9) IRM 1.22.4.3(1), Funding and Budget Administration, renumbered 1.22.4.2, (1) removed “All restrictions related to purchasing postage must be recorded in IFS against those funds”, replaced “Chief Financial Officer (CFO), Financial Management (FM) and W&I/S&F” with “”cost centers and W&I/CMO with collaborative support of Government Payables & Funds Management (GPFM) as needed”;

(10) IRM 1.22.4.2(2), reworded; added new information

(11) IRM 1.22.4.3(3), (3)(a)(b)(c) renumbered 1.22.4.2(4)(a)(b)(c) updated material group codes and general ledger accounts that will be used to report postage commitments, obligations and expenses for Notices, Tax Products and Administrative Mail.

(12) IRM 1.22.4.3.1(1), removed “overall”.

(13) IRM 1.22.4.3.1.3, this section was removed.

(14) IRM 1.22.4.3.1, Responsibilities-Chief Financial Officer (CFO)/Financial Management (FM)/Office of Financial Management Policy, renumbered 1.22.4.1.2.1.

(15) IRM 1.22.4.3.1.1, Chief Financial Officer/Financial Management Beckley Finance Center (BFC), renumbered 1.22.4.1.2.2 and renamed Chief Financial Officer/Financial Management/Government Payables & Funds Management (GPFM); (1) replaced “BFC” with “GPFM”, replaced “duties include” with “staff”, reworked bullets to update staff work to be completed.

(16) IRM 1.22.4.3.1.2, Chief Financial Officer, Financial Management/Office of Financial Management Systems, this section was removed.

(17) IRM 1.22.4.3.1.3, Wage and Investment (W&I)/Strategy and Finance (S&F), renumbered 1.22.4.1.2.3 and renamed Wage and Investment (W&I)/Capital Management and Oversight (CMO) and updated throughout the IRM; (1) removed “duties include”, reworked bullets to update staff work to be completed.

(18) IRM 1.22.4.3.1.4, Wage and Investment (W&I)/Media and Publications (M&P)/Distribution Requirements Branch (DRB), renumbered 1.22.4.1.2.4; (1) first bullet replaced “Providing” with “Provides”, second bullet replaced “Signing IPAC bills” with “Signs Advance Processing Form”, third bullet replaced “Disseminating” with “Disseminates”; added fourth bullet.

(19) IRM 1.22.4.3.2, Major Cost Centers-Locations, realigned to Internal Controls (Related Resources) and renumbered 1.22.4.1.6; “W&I/Campus/Submission Processing Centers” and “W&I/Accounts Management Centers” combined and renamed “Campus Locations”.

(20) IRM 1.22.4.3.3, Major Cost Centers-Point of Contact (POC) Responsibilities, renumbered 1.22.4.1.2.5 and renamed Correspondence Production Services (CPS) Sites; (1) added new info; (1) now (2), added “CPS” before “major cost centers”, replaced “BFC” with “GPFM”; added new (3) and (4); (3) now (5), replaced “Major cost center” with “CPS”, sixth bullet removed “,TP for tax packages and ADM for administrative mail”, removed Note; (4) now (6) seventh bullet removed “,TP for tax packages and ADM for administrative mail”; (5) now (7) replaced “three” with “five”, replaced “BFC” with “GPFM”, replaced “E-mailed” with “emailed”, replaced email address; added (8).

(21) Added new section, 1.22.4.1.2.6, Campus Locations and National Distribution Center.

(22) Added new section, 1.22.4.1.2.7, Media & Publications.

(23) IRM 1.22.4.4, Postage Cost Accountability Reporting Requirements for IRS Offices, renumbered 1.22.4.3; (1) renumbered (1) and (2), (2) includes information for submitting the Form 10580-A to M&P, DRB and GPFM for verification and entry into IFS and Note was removed from this section; (2) now (3); added (4)(5)(6).

(24) IRM 1.22.4.4.1, Postage Stamps, renumbered 1.22.4.3.1; (1) reworded to indicate the USPS PS Form 17-G must be used, (a) added, Note reworded; (2) reworded first sentence to add “Individual” and replace “$500 of commercial postage stamps per order” with “$600 of commercial postage stamps per order and a maximum of two orders per month”, second sentence removed; (3)(4) and (5) has been added; (3) is now (6) and “and submit” removed, “BFC” replaced with “GPFM” ; (4) has been removed; (5) is now (7) and “and the USPS packing slip” has been added; (8) and (9) have been added.

(25) IRM 1.22.4.4.2, Postage Meter Refill/Reset renumbered 1.22.4.3.2; (2) removed; (3) now (2); (4) removed; (5)(6) now (3)(4).

(26) IRM 1.22.4.5, Permit Imprint, renumbered 1.22.4.4; (1) replaced “Standard Mail” with “Marketing Mail, previously known as Standard Mail”;

(27) IRM 1.22.4.4, Permit Imprint, added (3).

(28) IRM 1.22.4.6, Business Reply Mail (BRM) renumbered 1.22.4.5.

(29) IRM 1.22.4.7, USPS Express Mail renumbered 1.22.4.6; (1) “BFC” replaced with “GPFM”; (2) reworded, “three business days” replaced with “five business days”; “E-mailed” replaced with “emailed”.

(30) IRM 1.22.4.8, Credits for Spoiled Postage, renumbered 1.22.4.7; (1) “in order to get a refund” replaced with “to receive a refund”.

(31) IRM 1.22.4.7(2), Credits for Spoiled Postage, added “or other documentation that lists the dollar amount for the refund check or Postal Money Order”.

(32) IRM 1.22.4.7(3), Credits for Spoiled Postage, (3) information incorporated into (2), “three business days” replaced with “five business days”, (4) removed; (5) now (3) reworded, (6) now (4).

(33) IRM 1.22.4.9, Records Disposition, renumbered 1.22.4.8, replaced IRM 1.15.49 with Document 12829, General Records Schedule 12; IRM 1.15.49 is obsoleted.

(34) Exhibits 1.22.4-1 through 1.22.4-4, moved to IRM 1.22.4.1.6, Related Resources, per Internal Controls requirements, weblinks updated.

(35) Editorial changes have been made throughout the IRM.

Effect on Other Documents

IRM 1.22.4, Postage Accountability and Reporting Requirements, dated October 15, 2015 is superseded.

Audience

IRS Employees

Effective Date

(09-11-2018)


LuCinda J. Comegys
Director, Distribution
Wage and Investment Division

Program, Scope and Objectives

  1. Purpose: This IRM provides guidance for the IRS personnel responsible for purchasing and managing postage procured from the United States Postal Service (USPS). It also provides guidance for mailing operations responsible for reporting postal expenses through the Integrated Financial System (IFS). This guidance addresses specific types of postage and how two IRS offices (major cost center and non-major cost center) must report each postage type.

  2. Audience: These procedures apply to all IRS employees who are responsible for purchasing and managing postage from the USPS.

  3. Policy Owner: Distribution Requirements resides within the office of Wage and Investment (W&I)/Customer Assistance Relationships and Education (CARE)/Media and Publications (M&P)/Distribution (D).

  4. Program Owner: Distribution Requirements is the program office responsible for overseeing and providing guidance for Postage Accountability and Reporting Requirements.

Background

  1. Proper postage accountability is an IRS priority and an area of focus by the Government Accountability Office (GAO) and the Treasury Inspector General for Tax Administration (TIGTA). Accurate postage expenditure information is critical to identifying opportunities for cost containment and developing future postal budget options.

  2. The IRS annual USPS expenditures exceed $160 Million which is divided among 14 major costs centers and IRS administrative office locations. The two Correspondence Production Service Sites (CPS) are part of the 14 major cost centers and are responsible for approximately 88% of the annual USPS spend.

Responsibilities

  1. Responsibilities for the program are detailed in this subsection.

Chief Financial Officer (CFO)
/Financial Management (FM)/Office of Financial Management Policy
  1. CFO/FM/Office of Financial Management Policy is responsible for providing overall financial guidance for postage expenses.

Chief Financial Officer/Financial Management/
Government Payables & Funds Management (GPFM)
  1. CFO/FM/GPFM staff:

    • Enters the obligation into IFS

    • Enters the advance into IFS

    • Enters Postage expenses and refunds into IFS

    • Compares expenses monthly for the 14 major cost centers to the OMAS spreadsheet and reports discrepancies to W&I/Capital Management and Oversight (CMO) Point of Contact (POC)

Wage and Investment (W&I)/Capital Management and Oversight (CMO)
  1. W&I/CMO staff:

    • Provides accounting string and Agency Cost Code information to M&P/Distribution Requirements Branch (DRB)

    • Receives Notice correspondence volume and costing information from the M&P/Distribution Office of Taxpayer Correspondence (OTC) and the Correspondence Publishing Services (CPS) branch

    • Formulates annual postage estimates with commitment item (e.g., USPS, Transportation and Presort) in consultation with DRB

    • Provides the major cost centers estimates based on spending trends to formulate postal budgets

    • Notifies the DRB and the USPS by completing Form 1952, Annual Estimate of Anticipated Penalty Mail Usage, of any adjustments to amount of advance payments

    • Commits, obligates and monitors transportation funds and works with DRB on an ongoing basis

    • Provides GPFM the estimated obligation of funds using Form 2785, Requisition/Obligation Estimate Adjustment Notice

    • Reviews the advance backup documentation and completes the certification form for posting provided by the GPFM to determine adequacy of funds provided

    • Obtains receipt and acceptance certification from the Postal and Transport Policy section and DRB

    • Downloads monthly USPS expenditure report, converts it to Excel and adds the headers

    • Divides the report into 14 sections, prepares 14 corresponding reconciliation files and distributes the monthly USPS expenditure report to the major cost centers for reconciliation

    • Follows up with the reporting offices to determine proper disposition of discrepancies in transaction information

    • Notifies the GPFM of any changes needed in IFS and provides appropriate supporting documentation from the affected reporting offices

Wage and Investment (W&I)/Media and Publications (M&P)
/Distribution Requirements Branch (DRB)
  1. W&I/M&P/DRB has the overall leadership of the Mail Management Program and is responsible for the following duties:

    • Provides guidance and support to the affected stakeholders, including expense verification, adjustments and reconciliation

    • Signs Advance Processing Form indicating receipt and acceptance

    • Disseminates accounting string information to all IRS offices along with Agency cost codes

    • Performs monthly postage expenditure reconciliation based on OMAS data of non-major cost centers

Correspondence Production Services (CPS) Sites
  1. Correspondence Production Services (CPS) Sites will have a Point of Contact (POC) and an alternate who will account for the respective postage expense transactions, summaries and reconciliations.

  2. The CPS major cost centers will be responsible for compiling and transmitting a weekly summary of transactions to the GPFM. This weekly summary is maintained to foster budget planning, verification and reconciliations of USPS billings.

  3. The five digit Agency Cost Code must be recorded on all postal documents in the appropriate fields.

  4. The date on the form must represent the week ending date.

  5. CPS POCs maintain the Form 13490, Daily Transaction Record of IRS Postage, used to record daily transactions for postage expenses. The header information for the daily transaction record is derived from the Office Location/Cost Accounting Codes that includes:

    • Office Location

    • Office Location Code

    • Date on (mm/dd/yyyy) format

    • Sequence; this is the particular transaction sequence of the day showing first transaction as 1, second transaction as 2 and so on

    • Mail classification category as it appears on the USPS postage statement

    • Mail type - N for notices

    • Amount of transaction

  6. Complete the Weekly Summary Report - The week's accumulation of Daily Transaction Records are compiled and summarized on Form 13491, Postage Weekly Summary Report.

  7. The Weekly Summary Report must be prepared within five business days after the week ending date and sent to the GPFM for verification and entry into the IFS. The report can either be emailed or faxed to the Postage Technician at:

    IRS/Beckley Finance Center
    Attn: Postage Technician Government Payables Unit
    Email: cfo.bfc.postage.expense.submissions@irs.gov
    Fax: 855-780-9044

  8. W&I/CMO will breakout the Official Mail Accounting System (OMAS) bill by major cost center within 10 business days of the preceding months end and distribute to the POC. Within 10 business days after receipt, the POC will complete reconciliation of the OMAS bill and return to W&I/CMO. If there are any discrepancies, the cost centers will document and research the discrepancies to completion and submit them to W&I/CMO. W&I /CMO will follow-up with the cost centers of any unresolved discrepancies the following month. If needed, the POC will submit all adjustments separately to the GPFM.

Campus Locations and National Distribution Center (NDC)
  1. Campus locations and the National Distribution Center (NDC) major cost centers will establish a POC and an alternate who will account for the respective postage expense transactions, summaries and reconciliations.

  2. During meter postage refills, the POC will be complete one summary Form 10580-A Postage Purchase/Expenditure Report monthly. Any supporting documentation such as an email from the mailroom or a meter machine receipt that shows the amount added to that particular meter should be retained.

  3. If there are no postage transactions for the previous month, a zero-dollar Form 10580-A must be completed.

  4. The Form 10580-A, Postage Purchase/Expenditure Report must be prepared within five business days after month end and sent to the GPFM for verification and entry into the IFS. The form can either be emailed or faxed to the Postage Technician at:

    IRS/Beckley Finance Center
    Attn: Postage Technician Government Payables Unit
    Email: cfo.bfc.postage.expense.submissions@irs.gov
    Fax: 855-780-9044

  5. W&I/CMO will breakout the OMAS bill by major cost center within 10 business days of the preceding months end and distribute to the POC. Within 10 business days after receipt, the POC will complete reconciliation of the OMAS bill and return to W&I/CMO. If there are any discrepancies, the cost centers will document and research the discrepancies to completion and submit them to W&I/CMO. W&I /CMO will follow-up with the cost centers of any unresolved discrepancies the following month. If needed, the POC will submit all adjustments separately to GPFM.

Media & Publications (M&P)
  1. Media & Publications (M&P) major cost center will establish a POC and an alternate who will account for the respective postage expense transactions, summaries and reconciliations.

  2. M&P POC is responsible for tracking the postage usage contracted through the Government Publishing Office (GPO) and are monitored by the Publishing Division (PD) with M&P.

  3. By the second business day of the month, PD submits several postage activity spreadsheets to DRB.

  4. DRB will prepare a summary of the postage activity spreadsheet within five business days after the month ending date and send to the GPFM for verification and entry into the IFS. The spreadsheet can either be emailed or faxed to the Postage Technician at:

    IRS/Beckley Finance Center
    Attn: Postage Technician Government Payables Unit
    Email: cfo.bfc.postage.expense.submissions@irs.gov
    Fax: 855-780-9044

  5. The five digit Agency Cost Code must be recorded on all postal documents in the appropriate fields.

  6. W&I/CMO will breakout the OMAS bill by major cost center within 10 business days of the preceding months end and distribute to the POC. Within 10 business days after receipt, the POC will complete reconciliation of the OMAS bill and return to W&I/CMO. The POC will send it to the PD to reconcile their postage activity spreadsheets. If there are any discrepancies the POC will document and research the discrepancies to completion and submit them to W&I/CMO. W&I/CMO will follow-up with the POC of any unresolved discrepancies the following month. If needed, the POC will submit all adjustments separately to GPFM.

Program Reports

  1. Weekly Summary Report - The week's accumulation of Daily Transaction Records are compiled and summarized on Form 13491, Postage Weekly Summary Report. The header information for the weekly report is contained in the Office Location/Cost Accounting Codes. The information includes:

    • Office Location

    • Office Location Code

    • Week ending date (mm/dd/yyyy) format

    • Agency Cost Code

    • Accounting String

    • Mail Classification Category as it appears on the USPS postage statement

    • Mail type - N for notices

    • Total transaction for each Mail classification category

    • Total amount of transactions for the week

References

  1. Available references are:

    • IRM 1.35.5, Advances, Prepaid Expenses and Other Assets

    • Document 12829, General Records Schedule 12; Communication Records

    • All IRS forms identified in these instructions and procedures may be obtained electronically from the M&P intranet website at: href=http://publish.no.irs.gov/catlg.html

    • The USPS forms and publications are available through your servicing Postal Business Center, USPS National Customer Support Center, or USPS website at: href=http://about.usps.com/forms-publications/welcome.htm

Acronyms

  1. The following acronyms were used throughout the IRM:

    Acronyms Definitions
    ADM Administrative Mail
    CFO Chief Financial Officer
    CMO Capital Management and Oversight
    DRB Distribution Requirements Branch
    FM Financial Management
    GAO Government Accountability Office
    GPFM Government Payables & Funds Management
    GPO Government Publishing Office
    IFS Integrated Financial System
    IPAC Intra-governmental Payment and Collection
    LPOC Local Point of Contact
    M&P Media and Publications
    OMAS Official Mail Accounting System
    OTC Office of Taxpayer Correspondence
    POC Point of Contact
    TIGTA Treasury Inspector General for Tax Administration
    TPOC Territory Point of Contact
    USPS United States Postal Service
    W&I Wage and Investment

Related Resources

  1. All procedures and reporting requirements are applicable to 14 major cost centers:

    Office Location
    Campus Locations
    • Andover

    • Atlanta

    • Austin

    • Brookhaven

    • Cincinnati

    • Fresno

    • Kansas City

    • Memphis

    • Ogden

    • Philadelphia

    Correspondence Production Services (CPS) Sites
    • Detroit

    • Ogden

    National Distribution Center (NDC)
    • Bloomington

    M&P
    • Washington

  2. Form 10580-A, Postage Purchase/Expenditure Report, is available on Media and Publications web site at: href=http://publish.no.irs.gov/getpdf.cgi?catnum=25208 and is 508 compliant.

  3. Form 13490, Daily Transaction Record of IRS Postage, is available on Media and Publications web site at: href=http://publish.no.irs.gov/getpdf.cgi?catnum=37514 and is 508 compliant.

  4. Form 13491, Postage Weekly Summary Report, is available on Media and Publications web site at: href=http://publish.no.irs.gov/getpdf.cgi?catnum=37515 .

  5. The Financial Management Codes Handbook is available on Chief Financial Officer web site at: href=http://cfo.fin.irs.gov.

Funding and Budget Administration

  1. Funding for the purchase of postage resides in the Wage & Investment (W&I) financial plan. Processing the funding activities resides in W&I/Capital Management Oversight (CMO). Reconciliation of the USPS expenditure report and the transactions in Integrated Financial System (IFS) are a joint responsibility of the cost centers and W&I/CMO with collaborative support of Government Payables & Funds Management (GPFM) as needed.

  2. The USPS bills the IRS monthly via the Intra-governmental Payment and Collection (IPAC) system for one-twelfth of the yearly postage estimate. The USPS provides W&I, Media and Publications (M&P) and CMO a record of the Service's postage expenditures reported through the USPS Official Mail Accounting System (OMAS). In October of the following fiscal year, USPS will send a 13th IPAC for the previous fiscal year which includes the difference between the annual estimate and the actual annual usage.

  3. If operating under a continuing resolution (CR) postage obligations will be committed and posted in accordance with CR guidance. Upon passage of an appropriation bill, postage obligations will be committed and posted quarterly; advances will be approved by W&I/CMO Finance and posted monthly by GPFM. Expenditures will be posted weekly for the two CPS major cost centers, monthly for M&P and the remaining 11 major cost centers. The postage expense for the non-major cost centers shall be posted within five days of purchase. This, along with accurate and timely reporting by IRS offices, will allow the Service to closely monitor and reconcile expenses and react to changes in expenditure patterns

  4. The following material group codes, general ledger accounts and internal order codes will be used to report postage commitments, obligations and expenses:

    1. R2207 6100.2381 4KPNO - Notices

    2. R2207 6100.2382 4KPTP - Tax Products

    3. R2207 6100.2385 4KPAD - Administrative Mail

Postage Cost Accountability Reporting Requirements for IRS Offices

  1. All IRS Offices (except the major cost centers) expending postage funds are required to report postage purchases and expenses on a transactional basis.

  2. The Form 10580-A, Postage Purchase/Expenditure Report must be prepared and submitted within five business days of purchase to M&P, DRB and GPFM for verification and entry into the IFS. The form can either be emailed or faxed to the Postage Technician at:

    IRS/Beckley Finance Center
    Attn: Postage Technician Government Payables Unit
    Email: cfo.bfc.postage.expense.submissions@irs.gov
    Fax: 855-780-9044

  3. All IRS offices must report all types of postage purchase transactions.

  4. W&I/CMO will provide the monthly OMAS files to M&P DRB to reconcile Form 10580-A expenditures.

  5. W&I/CMO will breakout the OMAS bill by major cost center within 10 business days of the preceding months end and distribute to the POC within three days of download and distribute to the POC. Within ten business days after receipt, the POC will complete reconciliation of the OMAS bill and return to W&I/CMO. If there is a total variance over 5% between the expenditures and the OMAS report, M&P DRB will document, research and resolve the discrepancies to bring the non-major cost centers within a 5% tolerance.

  6. W&I/CMO will receive the completed monthly reconciliation and follow-up with M&P DRB or USPS if discrepancies are not resolved within the 5% tolerance. If needed, the non-major cost centers will submit all adjustments to M&P DRB and GPFM via Form 10580-A.

Postage Stamps

  1. When ordering Postage Stamps, the USPS PS Form 17-G, Federal Agency Stamp Requisition, must be used.

    1. The Local Point of Contact (LPOC) or designee, must submit a completed PS Form 17-G to the USPS by either fax, email or mail as indicated on the form.

      Note:

      Penalty Mail Stamps are no longer issued by the USPS; commercial Forever stamps are now distributed. Offices may use any remaining Penalty Mail stamps until the supply is exhausted.

  2. Individual offices are now limited to $600 of commercial postage stamps per order and a maximum of two orders per month.

  3. The requestor must email a copy of the PS Form 17-G to wi.mp.postal.mail.services@irs.gov.

  4. All exceptions must be approved by contacting DRB at wi.mp.postal.mail.services@irs.gov. Please include the following in your email request:

    • Copy of PS Form 17-G, Federal Agency Stamp Requisition

    • Justification/explanation of need

    • Whether the stamps will be used by the entire group, a portion of the group or an individual

    • How long will this stamp supply last

  5. In the event a supply of stamps is needed due to a natural disaster contact DRB at wi.mp.postal.mail.services@irs.gov for guidance.

  6. Upon receipt of the postage stamps, the LPOC (or designee) must prepare Form 10580-A, Postage Purchase/Expenditure Report, and email it to the GPFM within five business days. The form can either be emailed or faxed to the Postage Technician at:

    IRS/Beckley Finance Center
    Attn: Postage Technician Government Payables Unit
    Email: cfo.bfc.postage.expense.submissions@irs.gov
    Fax: 855-780-9044

  7. A copy of Form 10580-A, PS Form 17-G and the USPS packing slip must be retained by the reporting office.

  8. Standard delivery time is 7-10 business days. For orders not received within that time frame, contact the USPS Stamp Fulfillment office at 800-782-6724 to obtain a status.

  9. Ordering offices must monitor and ensure all commercial stamps are being used for Official Government Use only.

Postage Meter Refill/Reset

  1. To refill/reset a postage meter, the initiating office must follow the refill/reset procedures as required by the postage meter manufacturer.

  2. Upon successful completion of the postage meter refill, the initiating office must prepare and submit Form 10580-A, Postage Purchase/Expenditure Report, to the GPFM within five business days of the postage transaction. The form can either be emailed or faxed to the Postage Technician at:

    IRS/Beckley Finance Center
    Attn: Postage Technician Government Payables Units
    Email: cfo.bfc.postage.expense.submissions@irs.gov
    Fax: 855-780-9044

  3. A copy of Form 10580-A must be retained by the reporting office along with any USPS certified postal documents.

  4. For locations using the National Mail contract, the Territory Point of Contact (TPOC), or the mail program office responsible for administering and monitoring the contract must follow the same procedures.

Permit Imprint

  1. Permit Imprint mailing is an economical method of postage payment for bulk mail such as letters to tax return preparers and other mass mail outs. Minimum volume requirements are 500 pieces for First-Class Mail and 200 pieces or 50 pounds for Marketing Mail, previously known as Standard Mail.

  2. All Permit Imprint mailings shall be coordinated through the M&P organization.

  3. The initiating office must prepare and submit Form 10580-A, Postage Purchase/Expenditure Report, to the GPFM within five business days of the postage transaction. The form can either be emailed or faxed to the Postage Technician at:

    IRS/Beckley Finance Center
    Attn: Postage Technician Government Payables Unit
    Email: cfo.bfc.postage.expense.submissions@irs.gov
    Fax: 855-780-9044

Business Reply Mail (BRM)

  1. Individual field offices are not required to track and/or report BRM volumes and/or costs. The BRM postage is monitored monthly by the W&I/CMO organization.

USPS Express Mail

  1. The LPOC must report to the GPFM all USPS Express Mail labels charged to the IRS Federal Agency Code (218), using Form 10580-A, Postage Purchase/Expenditure Report.

  2. The LPOC must prepare and submit Form 10580-A, Postage Purchase/Expenditure Report, to the GPFM within five business days of the postage transaction. The form can either be emailed or faxed to the Postage Technician at:

    IRS/Beckley Finance Center
    Attn: Postage Technician Government Payables Unit
    Email: cfo.bfc.postage.expense.submissions@irs.gov
    Fax: 855-780-9044

  3. A copy of Form 10580-A and the certified copy of the USPS Express Mail labels must be retained by the reporting office.

  4. If the postage of the USPS Express Mail package is added using a postage meter, this expense will be included in the postage meter usage report.

Credits for Spoiled Postage

  1. Any office claiming credits for spoiled postage must complete PS Form 3533, Application for Refund of Fees, Products, and Withdrawal of Customer Accounts, to receive a refund from the USPS. The completed form must accompany the spoiled stamps, meter strips, or envelopes when presented to the local Post Office that licensed the meter. Unused or spoiled stamps are considered for refund only if submitted within 60 calendar days of the postage meter date. The Post Office will issue a refund check or Postal Money Order.

  2. The LPOC must prepare and submit Form 10580-A, Postage Purchase/Expenditure Report, or other documentation that lists the dollar amount for the refund check or Postal Money Order, the original PS Form 3533 and the check or Postal Money Order to the Beckley Finance Center within five business days of the transaction. The form must be mailed to Beckley Finance Center at:


    IRS/Beckley Finance Center
    P.O. Box 9002
    Beckley, WV 25802-9002

  3. Copies must be retained by the reporting office.

  4. All postal refund checks or money orders submitted to DRB will be returned to the originating office.

Records Disposition

  1. The disposition of all postal records, consisting of Post Office forms, supporting documentation, mail control records and agency copies of penalty mail reports will be handled in accordance with Document 12829, General Records Schedule 12; Communication Records. Document 12829 is available at: href=http://publish.no.irs.gov/getpdf.cgi?catnum=54713