Breadcrumb Region

21.3.4 Field Assistance

Manual Transmittal

September 15, 2017

Purpose

(1) This transmits revised IRM 21.3.4, Taxpayer Contacts, Field Assistance.

Material Changes

(1) IRM 21.3.4.1 Program Scope and Objectives revised the title to properly reflect the information communicated; rearranged existing IRM content to place the internal controls at the beginning due to Government Accountability Office (GAO) audit; subsections added under Program Scope and Objectives applicable to this program

(2) IRM 21.3.4.1.1 Background added historical information about Field Assistance services

(3) IRM 21.3.4.1.2 Authority added legal authority for the Field Assistance program addressed in IRM 1.11.13, Wage and Investment

(4) IRM 21.3.4.1.3 Responsibilities added responsibilities for Field Assistance employees and source of information for Field Assistance managers and headquarters staff

(5) IRM 21.3.4.1.4 Program Management and Review added information about measures and reports for the Field Assistance program

(6) IRM 21.3.4.1.5 Program Controls added information and examples on programs controlled in Field Assistance

(7) IRM 21.3.4.1.6 Terms/Definitions/Acronyms information on defining acronyms used in this IRM section

(8) IRM 21.3.4.1.7 Related Resources moved content formerly in the text and the MT related resources here

(9) IRM 21.3.4.2.2 Facilitated Self Assistance (FSA) updated procedures for taxpayers that decline to use FSA

(10) IRM 21.3.4.2.3 Virtual Services Delivery (VSD) changed wording

(11) IPU 16U1573 IRM 21.3.4.2.4.2 TAC Appointment Exception Procedures added procedures for international taxpayers; updated managerial discretion for special situations; added instances where no appointments are required and information on walk-in traffic

(12) IRM 21.3.4.2.4.3 Virtual Services Delivery (VSD) Appointment Procedures added instructions to supplement the non-VSD site instructions

(13) IPU 16U1573 IRM 21.3.4.2.4.4 Receiving Taxpayers with Appointments added guidance for extending appointment times; added procedure for appointments on another day and reworded cancellation language

(14) IRM 21.3.4.2.4.4.1 Backup Work Procedures added procedures for instances when there are no appointments in the TAC

(15) IRM 21.3.4.2.4.4.2 Qmatic Closing Codes for Appointment TAC Locations added information on Closing Codes and Memo Counts

(16) IPU 17U0925 IRM 21.3.4.2.4.5.1 Alternative Work Stream and IRM References removed if possible from all issues presented by the taxpayer must be carefully reviewed, addressed and resolved

(17) IRM 21.3.4.3 Customer Service in Your TAC added information on Taxpayer Bill of Rights and taxpayer’s requesting to speak to the manager

(18) IRM 21.3.4.3.1 Your Role and Duties While Assisting Taxpayers deleted assist taxpayers on a first come, first served baiss

(19) IPU 16U1688 IRM 21.3.4.3.2 Telephone Requirements for RRA 98 (Restructuring and Reform Act of 1998) Section 3709 updated due to appointment service implementation

(20) IPU 16U1688 IRM 21.3.4.3.2.1 3709 Line deleted due to appointment service implementation

(21) IPU 16U1688 IRM 21.3.4.3.2.1.1 Procedures for Taxpayer Assistance Centers deleted due to appointment service implementation; IPU 17U0563 Interpreter Services for Deaf or Hard of Hearing Taxpayers added procedures if interpreter is unavailable

(22) IPU 17U0234 IRM 21.3.4.3.2.1.2 Taxpayers and Teletypewriter (TTY)/Telecommunication Devices for the Deaf (TDD) removed option for using email; IPU 17U0563 removed area mailbox addresses and email appointment procedures, added references and additional options for deaf/hard of hearing taxpayers

(23) IRM 21.3.4.3.2.1.5 Disability Etiquette removed direction to conduct appointment in accessible space

(24) IPU 16U1688 IRM 21.3.4.3.2.2 renumbered to 21.3.4.3.2.1 Assisting Taxpayers with Disabilities; deleted information for disabled taxpayers to make appointment

(25) IPU 17U0478 IRM 21.3.4.3.3 Communicating With and Surveying Taxpayers revised communication TAC employees are required to provide

(26) IRM 21.3.4.3.3.1 Obtaining Survey Cards deleted POC information for unstaffed VSD sites

(27) IRM 21.3.4.3.3.2 Providing Survey Cards to Taxpayers rearranged bullets and removed unstaffed

(28) IRM 21.3.4.3.3.3 Processing Completed Survey Cards added manager and removed unstaffed

(29) IPU 16U1600 IRM 21.3.4.3.4 Tax Law Assistance moved exception from Note to (7)(c) and deleted incorrect topics under ACA

(30) IRM 21.3.4.3.4.1.2 Steps in the Publication Method for Non-ITLA Topics removed “If taxpayer requests it” from provide the publication

(31) IPU 16U1688 IRM 21.3.4.3.7 Multilingual Assistance updated guidance for OPI User Guide; IPU 17U0385 removed procedure for providing the OPI activity code; IPU 17U0563 added procedures if OPI is unable to provide requested language; IPU 17U0925 added Note for interpreter service and clarified language for OPI service; added disclosure Reminder per TAS recommendation

(32) IPU 17U0034 IRM 21.3.4.3.8 Signs added Pub 5202, Appointment Only Poster for Field Assistance Taxpayer Assistance Centers to the list of required signs; IPU 17U0385 removed obsolete Pub 4887, Pub 4998 and Pub 5002

(33) IPU 16U1670 IRM 21.3.4.6 Time Reporting for TAC Employees clarified time reporting guidance; IPU 17U0034 added the word Direct to off-counter work to clarify using Form 13864; IPU 17U0234 clarified when Form 13864 is to be used; IPU 17U0722 removed Document 12156 and (c) and (d) from Form 13864 scenarios and added clarification for retention

(34) IPU 17U0034 IRM 21.3.4.7 Remittance Processing renamed title, clarified current procedures, added information that was required but missing and reorganized to streamline flow

(35) IPU 17U0034 IRM 21.3.4.7.1 Remittance Processing (General) clarified current procedures and reorganized to streamline flow

(36) IPU 17U0034 IRM 21.3.4.7.2 Application of Payments clarified current procedures and reorganized to streamline flow

(37) IPU 16U1600 IRM 21.3.4.7.3 Form 795-A, Remittance and Return Report updated procedures for AMS users completing Form; IPU 16U1642 corrected Note to handwrite Transmittal Number to the right of Payment Type; IPU 17U0034 Receipt for Payment title change, clarified current procedures and reorganized to streamline flow

(38) IPU 16U1600 IRM 21.3.4.7.3.2 Account Management System (AMS) to prepare Form 795-A added new procedures

(39) IPU 17U0034 IRM 21.3.4.7.4 Safeguarding Remittances clarified current procedures and reorganized to streamline flow

(40) IPU 17U0034 IRM 21.3.4.7.5 Accepting Payments clarified current procedures and reorganized to streamline flow

(41) IPU 17U0034 IRM 21.3.4.7.5.1 Posting Documents clarified current procedures and reorganized to streamline flow; IPU 17U0127 removed paragraph that had duplicate information

(42) IPU 17U0034 IRM 21.3.4.7.5.2 Transaction Code (TC) clarified current procedures and reorganized to streamline flow; IPU 17U0517 added clarification to RS-PCC Valid TC

(43) IPU 17U0034 IRM 21.3.4.7.5.3 Designated Payment Code (DPC) clarified current procedures and reorganized to streamlined flow

(44) IPU 17U0034 IRM 21.3.4.7.6 Large Dollar Payments clarified current procedures and reorganized to streamline flow; IPU 17U0722 added direction to not accept payments of $100 million or more

(45) IPU 17U0034 IRM 21.3.4.7.7 Other Payment Situations clarified current procedures and reorganized to streamline flow

(46) IPU 17U0034 IRM 21.3.4.7.7.1 Payments Received with Form 4506 clarified current procedures and reorganized to streamline flow; removed sentence that said non cash payments can be accepted for photocopy fees and payments cannot be processed using RS-PCCC

(47) IPU 17U0034 IRM 21.3.4.7.7.2 Offer In Compromise clarified current procedures and reorganized to streamline flow; removed sentence that said cash cannot be accepted for the fee or offer amount

(48) IPU 17U0034 IRM 21.3.4.7.7.3 Restitution Payments clarified current procedures and reorganized to streamline flow

(49) IPU 17U0034 IRM 21.3.4.7.7.4 Indemnity Agreements clarified current procedures and reorganized to streamline flow; IPU 17U1113 replaced technical advisor with senior operations manager in example

(50) IPU 17U0034 IRM 21.3.4.7.7.5 Accepting SB/SE Payments clarified current procedures and reorganized to streamline flow

(51) IPU 17U0034 IRM 21.3.4.7.8 Cash Payments procedures for processing cash payments rewritten and reorganized for clarity

(52) IPU 17U0034 IRM 21.3.4.7.8.1 Procedures for Accepting Cash Payments clarified current procedures and reorganized to streamline flow

(53) IPU 17U0034 IRM 21.3.4.7.8.2 Completing Form 809 Receipt clarified current procedures and reorganized to streamline flow

(54) IPU 17U0034 IRM 21.3.4.7.8.3 Form 809 Receipt for Non-Cash Payments clarified current procedures and reorganized to streamline flow

(55) IPU 17U0034 IRM 21.3.4.7.8.4 Lost or Stolen Form 809 clarified current procedures and reorganized to streamline flow

(56) IPU 17U0034 IRM 21.3.4.7.8.5 Procedures for Ordering/Reordering Form 809 clarified current procedures and reorganized to streamline flow

(57) IPU 17U0034 IRM 21.3.4.7.8.6 Returning Form 809 Book clarified current procedures and reorganized to streamline flow

(58) IPU 17U0034 IRM 21.3.4.7.8.7 Separation of Duties for Cash Payments clarified current procedures and reorganized to streamline flow

(59) IPU 17U0034 IRM 21.3.4.7.8.8 IDRS Input Procedures for Cash Payments clarified current procedures and reorganized to streamline flow

(60) IPU 17U0034 IRM 21.3.4.7.8.8.1 Command Codes Used clarified current procedures and reorganized to streamline flow

(61) IPU 17U0034 IRM 21.3.4.7.8.8.2 Input of Applicable Command Codes to Process Cash Payments clarified current procedures and reorganized to streamline flow

(62) IPU 17U0034 IRM 21.3.4.7.8.8.3 Posting Cash Payments clarified current procedures and reorganized to streamline flow

(63) IPU 17U0034 IRM 21.3.4.7.8.8.4 Form 2424: Correcting Input of Duplicate Payments and Errors clarified current procedures and reorganized to streamline flow

(64) IPU 17U0034 IRM 21.3.4.7.8.8.5 Notification of Dropped Files clarified current procedures and reorganized to streamline flow

(65) IPU 17U0034 IRM 21.3.4.7.8.9 Creating the Trace ID Number clarified current procedures and reorganized to streamline flow; IPU 17U1113 added information for non-cash payments

(66) IPU 17U0034 IRM 21.3.4.7.8.10 Over the Counter Network (OTCnet) clarified current procedures and reorganized to streamline flow

(67) IPU 17U0034 IRM 21.3.4.7.8.10.1 OTCnet Users’ Roles and Responsibilities clarified current procedures and reorganized to streamline flow

(68) IPU 17U0034 IRM 21.3.4.7.8.10.2 Obtaining Access to OTCnet clarified current procedures and reorganized to streamline flow

(69) IPU 17U0034 IRM 21.3.4.7.8.10.3 OTCnet Contingency Plan clarified current procedures and reorganized to streamline flow

(70) IPU 17U0034 IRM 21.3.4.7.8.11 Submission Processing Accounting and Tax Payment (ATP) Branch SharePoint Site clarified current procedures and reorganized to streamline flow

(71) IPU 17U0034 IRM 21.3.4.7.8.12 Form 809 Receipt Transshipping clarified current procedures and reorganized to streamline flow

(72) IPU 17U0034 IRM 21.3.4.7.8.13 Preparing Form 10160, Receipt for Transport of IRS Deposit clarified current procedures and reorganized to streamline flow

(73) IPU 17U0034 IRM 21.3.4.7.8.14 Preparing Form 2679, Tellers Daily Balance and Reconciliation clarified current procedures and reorganized to streamline flow

(74) IPU 17U0034 IRM 21.3.4.7.8.15 Accepting Cash Payments in TACs with Courier Service clarified current procedures and reorganized to streamline flow

(75) IPU 17U0034 IRM 21.3.4.7.8.15.1 Procedures for Processing Cash in TACs with Courier Service clarified current procedures and reorganized to streamline flow; updated link for PII Breach Reporting Form

(76) IPU 17U0034 IRM 21.3.4.7.8.15.2 Courier Service Issue Log and Performance Matrix clarified current procedures and reorganized to streamline flow

(77) IPU 17U0034 IRM 21.3.4.7.8.15.3 Courier Service Retention Files clarified current procedures and reorganized to streamline flow

(78) IPU 17U0034 IRM 21.3.4.7.8.16 Accepting Cash Payments in TACs with Smart Safe Service clarified current procedures and reorganized to streamline flow

(79) IPU 17U0034 IRM 21.3.4.7.8.16.1 Procedures for Processing Cash in TACs with Smart Safe Service clarified current procedures and reorganized to streamline flow; IPU 17U0127 corrected reference for transshipping Form 809 receipts; updated link for PII Breach Reporting Form

(80) IPU 17U0034 IRM 21.3.4.7.8.16.2 Smart Safe Service, Manual Drop (Rejected Bills) clarified current procedures and reorganized to streamline flow

(81) IPU 17U0034 IRM 21.3.4.7.8.16.3 Single Large Cash Payment/Special Pick-up Deposits for TACs with Smart Safe clarified current procedures and reorganized to streamline flow; IPU 17U1129 updated HQ analyst name

(82) IPU 17U0034 IRM 21.3.4.7.8.16.4 Smart Safe Service Issue Log and Performance Matrix clarified current procedures and reorganized to streamline flow

(83) IPU 17U0034 IRM 21.3.4.7.8.16.5 Smart Safe Retention Files clarified current procedures and reorganized to streamline flow; IPU 17U0563 added clarifying language to the retention table

(84) IPU 17U0034 IRM 21.3.4.7.8.17 Loss or Shortage in TACs with Courier Service or Smart Safe Service clarified current procedures and reorganized to streamline flow

(85) IPU 17U0034 IRM 21.3.4.7.9 Form 795-A Remittance and Return Report clarified current procedures and reorganized to streamline flow

(86) IPU 17U0034 IRM 21.3.4.7.9.1 Preparation of Form 795-A Remittance and Return Report clarified current procedures and reorganized to streamline flow; IPU 17U0127 added clarification when two copies of Form 795-A are to be printed; IPU 17U0385 removed all references to Form 795-A with 2/2009 revision on AMS; added check or voucher to instructions for preparing Form 795-A; IPU 17U0768 updated to match instructions on the revised form

(87) IPU 17U0034 IRM 21.3.4.7.9.1.1 Using Account Management Services (AMS) to Prepare Form 795-A clarified current procedures and reorganized to streamline flow; IPU 17U0517 replaced link to the Form 795-3244 Payment Processing Tool Job Aid with link to the Account Management Services Users Guides

(88) IPU 17U0034 IRM 21.3.4.7.9.2 Reviewing and Reconciling - Payments, Posting Vouchers, Form 795-A and Form 3210 for Payments and Payments with Returns clarified current procedures and reorganized to streamline flow; IPU 17U0563 corrected originator telephone number and reviewer’s initials/date fields; IPU 17U0722 added clarification to document identification; IPU 17U0884 clarified verification instructions for franked checks that must be manually processed

(89) IPU 17U0034 IRM 21.3.4.7.9.3 Supplemental Form 795-A clarified current procedures and reorganized to streamline flow; IPU 17U0884 clarified instructions for franked checks that must be manually processed

(90) IPU 17U0034 IRM 21.3.4.7.9.4 Addresses for TAC Remittances clarified current procedures and reorganized to streamline flow

(91) IPU 17U0034 IRM 21.3.4.7.10 Transshipping of Payments or Payments with Returns clarified current procedures and reorganized to streamline flow

(92) IPU 17U0034 IRM 21.3.4.7.11 Non-Cash Payment Processing using Remittance Strategy for Paper Check Conversion (RS-PCC) clarified current procedures, added required information missing from procedures and reorganized to streamline flow; added DLN and EFT numbers, changed BFS to OTCnet, updated language and added information on RS-PCC process

(93) IPU 17U0034 IRM 21.3.4.7.11.1 Overview of RS-PCC Payment Processing clarified current procedures and reorganized to streamline flow; IPU 17U0600 added remittance with an invalid TIN to table Checks that can be processed using RS-PCC; IPU 17U0722 added direction to not accept payments of $100 million or more

(94) IPU 17U0034 IRM 21.3.4.7.11.2 Completing Form 14443, RPSID Label clarified current procedures and reorganized to streamline flow

(95) IPU 17U0034 IRM 21.3.4.7.11.3 Remittance Processing System Identification (RPSID) Range clarified current procedures and reorganized to streamline flow; added information on the RPSID Range

(96) IPU 16U1642 IRM 21.3.4.7.11.4 Procedures for Processing Cash in TACs with Courier Service updated SharePoint site link; IPU 17U0034 Review, Reconcile and Batch RS-PCC Payment updated title, clarified current procedures and reorganized to streamline flow; IPU 17U0385 added clarification for creating the batch; added direction for review and reconcile of Form 795-A

(97) IPU 17U0034 IRM 21.3.4.7.11.5 Formatting Data Entry Fields clarified current procedures and reorganized to streamline flow; IPU 17U0517 removed wording "DPC code is not present" from Note; IPU 17U0653 deleted mandatory use of DPC

(98) IPU 17U0034 IRM 21.3.4.7.11.6 RS-PCC Scanning clarified current procedures and reorganized to streamline flow; IPU 17U0234 moved steps in (10) and (11) before (8) and (9); IPU 17U0563 corrected language in (27); IPU 17U0600 corrected Awaiting Approval language in (24) and (25) and added step f to (29); added information on scanning and range of numbers

(99) IPU 17U0034 IRM 21.3.4.7.11.7 MICRS Line Approval/Duplicate Check Approval clarified current procedures and reorganized to streamline flow; IPU 17U0884 clarified instructions for approval procedures

(100) IPU 17U0034 IRM 21.3.4.7.11.8 RS-PCC Key Verification (KV) clarified current procedures and reorganized to streamline flow; IPU 17U0127 added MFT to fields required to be KV’d; IPU 17U0563 corrected language in (13), (16) and (18); IPU 17U0600 added step g to (18) and corrected Awaiting Approval language in step h; IPU 17U0884 clarified instructions for supervisor approval procedures; changed BFS to OTCnet

(101) IPU 17U0034 IRM 21.3.4.7.11.9 Request for Temporary Change or Permanent Change for One Person TACs in Key Verification Requirements clarified current procedures and reorganized to streamline flow; IPU 17U0385 updated procedure for retaining copy of the TM email approving request for change

(102) IPU 17U0034 IRM 21.3.4.7.11.10 Dollar Amount Approval/SSN/EIN and Name Control Approval clarified current procedures and reorganized to streamline flow; IPU 17U0234 clarified manager will update correction made during KV approval

(103) IPU 17U0034 IRM 21.3.4.7.11.11 RS-PCC Troubleshooting clarified current procedures and reorganized to streamline flow; IPU 17U0884 updated procedures for scanned payment that cannot be processed because of the check image; added information on approver options

(104) IPU 17U0034 IRM 21.3.4.7.11.11.1 RS-PCC Issue Logs clarified current procedures and reorganized to streamline flow

(105) IPU 17U0034 IRM 21.3.4.7.11.12 RS-PCC Balancing clarified current procedures and reorganized to streamline flow; updated 215 Deposit Ticket Report and IRM 3.17.278 title

(106) IPU 17U0034 IRM 21.3.4.7.11.12.1 RS-PCC End of Day (EOD) Report clarified current procedures and reorganized to streamline flow; replaced BFS with OTCnet and added information on EOD Report

(107) IPU 17U0034 IRM 21.3.4.7.11.12.2 215 Deposit Ticket clarified current procedures and reorganized to streamline flow; replaced BFS with OTCnet and updated IRM 3.17.278 title

(108) IPU 17U0034 IRM 21.3.4.7.11.13 Reconciliation Report and Shredding clarified current procedures and reorganized to streamline flow

(109) IPU 17U0034 IRM 21.3.4.7.11.13.1 Reconciliation Report, Deposit Ticket Summary and Shredding clarified current procedures and reorganized to streamline flow; IPU 17U0127 added posting documents for shredding and at least once a month for manager duties

(110) IPU 17U0034 IRM 21.3.4.7.11.13.2 Reconciliation Report/Batch Listing clarified current procedures and reorganized to streamline flow

(111) IPU 17U0034 IRM 21.3.4.7.11.13.3 RS-PCC Deposits/Payment Search clarified current procedures and reorganized to streamline flow; replaced BFS with OTCnet

(112) IPU 17U0034 IRM 21.3.4.7.11.14 RS-PCC Retention File clarified current procedures and reorganized to streamline flow; IPU 17U0385 added Note that each batch must have a copy of the End of Day and 215 Deposit Ticket report; IPU 17U0434 added clarification to Note under RS-PCC retention files for three years; IPU 17U0600 added step d to (2) and (3) and corrected Awaiting Approval language in steps e

(113) IPU 17U0034 IRM 21.3.4.7.11.15 Processing Unidentified Perfect and Imperfect Payments Using RS-PCC clarified current procedures and reorganized to streamline flow

(114) IPU 17U0034 IRM 21.3.4.7.11.16 RS-PCC Error Correction clarified current procedures and reorganized to streamline flow; removed CADE

(115) IPU 17U0034 IRM 21.3.4.7.11.17 RS-PCC Access/Security Forms and Password clarified current procedures and reorganized to streamline flow; added information on EUP registration and password

(116) IPU 17U0034 IRM 21.3.4.7.12 Remittance Acknowledgments Transmittal Form 795-A and Form 3210 Process added new procedures clarified current procedures and reorganized to streamline flow

(117) IPU 17U0034 IRM 21.3.4.7.12.1 Remittance Transmittal Number and Tracker clarified current procedures and reorganized to streamline flow; IPU 17U0563 corrected the example so the transmittal number reflects the mailing month

(118) IPU 16U1642 IRM 21.3.4.7.12.2 Procedures for Processing Cash in TACs with Smart Safe Service updated SharePoint site link; IPU 17U0034 Remittance Acknowledgement Transmittal Binder System changed title, clarified current procedures and reorganized to streamline flow

(119) IPU 17U0034 IRM 21.3.4.7.12.3 Acknowledgement and Follow-up Procedures clarified current procedures and reorganized to streamline flow; IPU 17U0385 updated time frame for follow-up procedures; added procedure for acknowledgment received after UPS/FedEx delivery confirmation; updated link for PII Breach Reporting Form

(120) IPU 17U0034 IRM 21.3.4.7.12.4 Retention Files for Remittance Acknowledgement Transmittal Procedures clarified current procedures and reorganized to streamline flow

(121) IPU 16U1670 IRM 21.3.4.7.12.5 Smart Safe Service Issue Log and Performance Matrix updated link

(122) IRM 21.3.4.12.5.4 Lien Release Request updated email guidance for immediate lien requests

(123) IPU 17U0034 IRM 21.3.4.7.13 Form 5919, Teller’s Error Advice clarified current procedures and reorganized to streamline flow

(124) IPU 17U0034 IRM 21.3.4.7.14 TAC Procedures for Handling Mail Remittances clarified current procedures and reorganized to streamline flow; IPU 17U0385 deleted repetitive procedures

(125) IPU 17U0034 IRM 21.3.4.7.14.1 Receiving Unidentified Remittances from the Mail Room clarified current procedures and reorganized to streamline flow

(126) IPU 17U0034 IRM 21.3.4.7.14.2 Preparing Unidentified Remittance Packages for Mailing clarified current procedures and reorganized to streamline flow

(127) IPU 17U0034 IRM 21.3.4.7.14.3 Mailing Unidentified Remittance Packages clarified current procedures and reorganized to streamline flow

(128) IPU 17U0034 IRM 21.3.4.7.14.3.1 Unidentifiable Field Office Remittance Processing at Campuses clarified current procedures and reorganized to streamline flow

(129) IPU 17U0034 IRM 21.3.4.7.15 Discovered Remittances clarified current procedures and reorganized to streamline flow

(130) IPU 17U0034 IRM 21.3.4.7.16 Loss or Shortage of Payments clarified current procedures and reorganized to streamline flow

(131) IPU 17U0034 IRM 21.3.4.7.16.1 Altered and/or Stolen Taxpayer Payments clarified current procedures and reorganized to streamline flow

(132) IPU 17U0234 IRM 21.3.4.8.1 Date Stamping Tax Returns removed reference to non-remittance follow-up review log

(133) IPU 17U0127 IRM 21.3.4.8.2 Receipt For Tax Returns added clarification for when to provide a receipt for tax returns and which stamp to use

(134) IPU 17U0034 IRM 21.3.4.8.4 Preparing Form 3210, Document Transmittal added instructions for completing Form 3210, Document Transmittal; IPU 17U0563 updated reviewers initials/date section; IPU 17U0600 removed Note that applied to small TACs and corrected the originator telephone number field to TAC’s phone number; IPU 17U0653 added direction to use current revision; corrected Transmittal Number field N to Non-Remittance; replaced year with period under document identification; moved section up

(135) IPU 17U0034 IRM 21.3.4.8.5 Reviewing and Reconciliation for Form 3210 added procedures for reviewing Form 3210; IPU 17U0686 clarified how to notate for reviewer’s initials

(136) IPU 16U1600 IRM 21.3.4.8.6 Transshipping of Tax Returns removed procedures for SPC acknowledgement of remittances; IPU 17U0034 added new Non-Remittance Acknowledgment procedures, clarified current procedures and reorganized to streamline flow; updated title and moved section down

(137) IRM 21.3.4.8.7 Non-Remittance Acknowledgment Transmittals Form 3210 Process moved section up

(138) IPU 17U0034 IRM 21.3.4.8.7.1 Non-Remittance Transmittal Number and Tracker added information on completing the transmittal number; IPU 17U0653 corrected the example transmittal number to match mailing month; moved section

(139) IPU 17U0034 IRM 21.3.4.8.7.2 Non-Remittance Acknowledgement Transmittal Binder System added new procedures for using the binder system; moved section

(140) IPU 17U0034 IRM 21.3.4.8.7.3 Non-Remittance Acknowledgement and Follow-up Procedures added procedures for SPC acknowledgement and follow-up; IPU 17U0385 updated time frame for follow-up procedures; moved section

(141) IPU 17U0034 IRM 21.3.4.8.7.4 Retention files for Non- Remittance Acknowledgement Transmittal Procedures added retention file information and time frames; moved section

(142) IPU 16U1642 IRM 21.3.4.9 Forms, Instructions and Publications updated link for Tax Year 2016 TAC Product List; IPU 17U0034 added exception for reordering Pub 4604

(143) IRM 21.3.4.11.1 Establishing and Maintaining the Entity Section deleted Note about Job Aid

(144) IPU 17U0034 IRM 21.3.4.11.3 Scrambled SSN, Mixed Entity, and Missing or Invalid TIN Procedures corrected references in (5)

(145) IRM 21.3.4.12 Account Inquiries added link to IRM 21.4.2 for refund trace procedures

(146) IRM 21.3.4.12.1.1 Deleted Note that the Accounts Checklist is not required

(147) IPU 17U0517 IRM 21.3.4.12.1.4 Account Management Services Problem Log deleted

(148) IPU 17U0653 IRM 21.3.4.12.5 Balance Due Accounts added a Reminder to refer to the AMS e-ACS Guide; added link for private debt collection contacts

(149) IRM 21.3.4.12.5.4 Lien Release Request updated email information needed for immediate lien release

(150) IPU 16U1600 IRM 21.3.4.12.7 Transcripts updated title, removed duplicate information and updated links

(151) IPU 17U0034 IRM 21.3.4.12.9 Returned Refund Check and Form 3913 clarified current procedures, moved section and reorganized to streamline flow

(152) IPU 17U0925 IRM 21.3.4.13.4 Unpostables Overview removed (if possible) from Resolving the unpostable

(153) IPU 17U1023 IRM 21.3.4.14 Applying for an Employer Identification Number (EIN) added link to IRM 21.7.13

(154) IPU 17U1113 IRM 21.3.4.17.1 TAC Employees’ Responsibilities for Form 2290 updated procedures for appointments; IPU 17U1129 added Note for TP to wait two weeks to efile after new EIN is assigned

(155) IPU 17U1113 IRM 21.3.4.17.2 Overview of Form 2290 added clarification for filing in a TAC

(156) IPU 17U0434 IRM 21.3.4.17.2.1 Form 2290 Electronic Filing added procedures for DMV to contact Excise fax number; IPU 17U1113 clarified Note and procedures for providing Pub 4900

(157) IPU 17U1113 IRM 21.3.4.17.2.2 Schedule 1 (Form 2290) Consent to Disclosure of Tax Information added new paragraph 5 with consent page information

(158) IPU 17U1113 IRM 21.3.4.17.3 Reviewing Form 2290 added direction for address changes

(159) IPU 17U1113 IRM 21.3.4.17.4 Securing Payment added clarification for returns filed in the TAC

(160) IPU 17U0127 IRM 21.3.4.17.7 Mailing Form 2290 corrected procedures in table for submitting Form 2290

(161) IPU 17U1113 IRM 21.3.4.17.9 Form 2290, VIN Correction added clarifying language to VIN correction procedures

(162) IPU 16U1573 IRM 21.3.4.18.1 TAC Employees' Responsibilities for Alien Clearances updated address information

(163) IPU 16U1600 IRM 21.3.4.19 Form W-7, Application for Individual Tax Identification Number (ITIN) complete update to ITIN procedures incorporating the Protecting Americans from Tax Hikes (PATH) Act and expanded document authentication

(164) IPU 16U1600 IRM 21.3.4.19.1 Overview of TAC Employees Responsibilities for Processing Form W-7 added new to title; IPU 17U0177 deleted new from title

(165) IPU 16U1600 IRM 21.3.4.19.1.1 ITAS Responsibilities for Processing W-7 Applications in the TAC added new to title, PATH Act information and expanded document authentication; IPU 16U1603 corrected (4) to add the word NOT to 1st sentence; IPU 17U0127 added clarification that ALL applicants must be present to authenticate; IPU 17U0177 deleted new from title

(166) IPU 16U1600 IRM 21.3.4.19.1.2 ITAS Responsibilities for Processing Renewal W-7 Applications in the TAC added new procedures; IPU 17U0177 deleted procedures for completing FA-DAS; IPU 17U0234 added information on ITIN renewal math error adjustments; IPU 17U0478 added clarification to all applicants must be present to renew; IPU 17U0768 added timeframe for renewal information

(167) IPU 17U0177 IRM 21.3.4.19.1.3 Completing the Field Assistance Document Action Sheet (FA-DAS) added new procedures; IPU 17U0385 added clarification for completing Form 14686

(168) IPU 16U1600 IRM 21.3.4.19.3 Supporting Documents added expanded document authentication and deleted Edison website

(169) IPU 16U1573 IRM 21.3.4.19.4 Mailing Form W-7/Form W-7(SP) Packets updated address information; IPU 16U1600 added renewal information, expanded document authentication and updated Figure; IPU 16U1688 updated phone number for ITIN Extraction Manager; IPU 17U0234 removed references to the follow-up review log; IPU 17U0385 updated phone number for ITIN Extraction Manager; changed Figure 21.3.4-1 from W7 for renewal to RENEW since the 3210 will only hold 5 characters; IPU 17U0884 updated Figure 21.3.4-1 from RENEW to W7-R; IPU 17U0925 removed MFT from Figure 21.3.4-1 and changed Fax to EEFax

(170) IRM 21.3.4.19.7 Researching ITIN Database updated passport and identity card to supporting documentation

(171) IPU 17U0234 IRM 21.3.4.19.8 Form e-4442, Inquiry Referral removed references to the remittance and non-remittance follow-up review logs

(172) IPU 16U1600 IRM 21.3.4.19.9 Updating ITIN Database added expanded document authentication

(173) IRM 21.3.4.20 Referring Cases to the Taxpayer Advocate Service (TAS) updated language to be consistent with TAS IRM

(174) IPU 17U0563 IRM 21.3.4.24 Resolving Form W-2/Form 1099 Inquiries removed, updated reference is in IRM 21.3.4.12.7.1

(175) IPU 16U1688 IRM 21.3.4.26 Required Stamps for TAC added guidance for stamps with incorrect group number

(176) IPU 17U0034 IRM 21.3.4.27 Preparer Issues and Fraud Reporting added IRM reference and (4) to ensure employees collect all the required documentation while the taxpayer is present in the office; added information on reporting different fraud situations

(177) IPU 17U0434 IRM 21.3.4.29 Identity Theft Overview removed obsolete Pub 4523 from list of resources; IPU 17U0563 added link to data breach reporting procedures; IPU 17U0600 corrected references; IPU 17U0686 updated procedures to remove the required documentation with Form 14039; IPU 17U0722 replaced definition of identity theft with applicable links to IRM 25.23.1; deleted documentation requirement with Form 14039

(178) IPU 16U1642 IRM 21.3.4.29.1 Tax Return Related Identity Theft Issues updated IDRS number; IPU 17U0385 removed procedure for providing prior year AGI as a result of policy changes in IRM 25.23.3; IPU 17U0600 removed lost IP PIN procedures and added a reminder to go to step 2 after authenticating; updated IRM 25.23.2 references; IPU 17U0686 updated to include TC 971 AC 124; replaced PNDCLM with UNWORK

(179) IPU 17U0600 IRM 21.3.4.29.2 Income Document Related to Identity Theft Issues updated references; IPU 17U0686 updated procedures to remove the required documentation with Form 14039; added AMS documentation information

(180) IPU 17U0600 IRM 21.3.4.29.3 Other Tax Related Identity Theft Issues updated references; IPU 17U0686 updated procedures to remove the required documentation with Form 14039; updated reference for sending forms

(181) IPU 17U0034 IRM 21.3.4.29.4 Non Tax Related Identity Theft Issues changed procedures in first "Then" box for consistency and deleted the last block referencing 1099-C; IPU 17U0434 removed procedure to provide Pub 4523; IPU 17U0600 updated references; IPU 17U0686 updated procedures to remove the required documentation with Form 14039; IPU 17U0768 added link to Note for faxing Form 14039; deleted sending EEFax to IPSU and Note that IPSU will input TC

(182) IPU 17U0600 IRM 21.3.4.29.5 IRS Employee Tax Related Identity Theft Issues corrected references; IPU 17U0686 updated procedures to remove the required documentation with Form 14039; deleted sending EEFax to IPSU and Note that IPSU will input TC

(183) IPU 16U1573 Exhibit 21.3.4-2 Form 795-A, Remittance and Return Report, updated sample Form 795-A; IPU 17U0127 updated link to Form 795-A Multiple Splits and Totals

(184) IPU 17U0385 Exhibit 21.3.4-3 OPI Activity Codes deleted

(185) IPU 17U0517 Exhibit 21.3.4-4 Form 3244, Payment Posting Voucher changed tax form number to master file status

(186) IPU 17U0600 Exhibit 21.3.4-5 Form 3210, Document Transmittal added Non-Remittance Sample

(187) Exhibit 21.3.4-7 Field Assistance Retention Requirement deleted retention table and added link to IRM 1.15.3

(188) IPU 16U1600 Exhibit 21.3.4-8 Field Assistance Closing Codes - Delinquent Returns corrected closing code for non-taxable returns

(189) IPU 17U0812 Exhibit 21.3.4-11 3709 Email Tracking/Transcription Sheets deleted obsolete sheets

(190) IPU 17U0600 Exhibit 21.3.4-11 How to Report Identity Theft updated reference; IPU 17U0686 updated procedures to remove the required documentation with Form 14039; IPU 17U0722 added step to contact state tax agency; added FTC identity theft website

(191) IPU 17U1113 Exhibit 21.3.4-14 FA Monitoring Process for Cases With Open Controls in the Identity Protection Specialized Unit (IPSU) Referrals (Form 14027-B) removed obsolete procedures

(192) IPU 17U1173 Exhibit 21.3.4-14 ITIN Document Authentication TACs updated list of supporting documents that can be authenticated

(193) Exhibit 21.3.4-16 Accounts Management Flow Chart added flow chart for TAC appointment service

Effect on Other Documents

IRM 21.3.4 dated October 04, 2016 is superseded. The following IRM Procedural Update (IPU) issued October 21, 2016 through July 21, 2017 have been incorporated into this IRM: 16U1573, 16U1600, 16U1603, 16U1642, 16U1670, 16U1688, 17U0034, 17U0127, 17U0177, 17U0234, 17U0385, 17U0434, 17U0478, 17U0517, 17U0563, 17U0600, 17U0653, 17U0686, 17U0722, 17U0768, 17U0812, 17U0884, 17U0925, 17U1023, 17U1113, 17U1129, 17U1173.

Audience

Wage and Investment (W&I) Field Assistance employees and managers

Effective Date

(10-01-2017)

Susan Simon
Director, Field Assistance
Wage and Investment Division

Program Scope and Objectives

  1. Purpose: This section provides program direction for all employees and managers delivering service in Field Assistance (FA) Taxpayer Assistance Centers (TACs).

  2. Audience: This section contains guidance for all Field Assistance employees, managers and analysts in TACs located in the United States and Puerto Rico.

  3. Policy Owner: Director, Field Assistance under Customer, Assistance, Relationships and Education (CARE).

  4. Program Owner: Field Assistance headquarters is the program office responsible for overseeing TAC administration, procedures, policy and guidance.

  5. Program Goals: The mission of Field Assistance is to provide quality service to taxpayers requiring face-to-face assistance and to educate taxpayers on services available to them through all channels, including self-assisted services. Field Assistance has a commitment to standardization when providing taxpayers with consistent service. TAC employees are trained to provide the kind of customer service they would expect to receive.

  6. See IRM 21.3.4.2, Standard Services in a Taxpayer Assistance Center (TAC), for a list of Field Assistance processes.

Background

  1. Taxpayer Assistance Centers provide face-to-face assistance to taxpayers whose issues cannot be resolved through other convenient and efficient methods or who choose to obtain information and assistance in the TAC.

    1. Online assistance provides the taxpayer access to most service needs, including forms and publications; basic tax law; transcripts; payments; refund and procedural information.

    2. Telephone assistance provides the taxpayer access to those services as well as to additional services, including accounts resolution; transcript ordering; balance due information and more in depth discussion of issues not readily resolved through on-line resources.

    3. Virtual Services Delivery (VSD) provides the option of face-to-face service when a traditional TAC is not located within the area and allows the taxpayer to speak with an employee in another location to resolve issues.

    4. In some instances, such as identity verification, taxpayers are required to obtain face-to-face assistance; and in some instances the taxpayer will choose this method regardless of whether the issue could be resolved through other service options.

Authority

  1. The Privacy Act of 1974, 5 U.S.C. § 552(a), allows individuals the right to gain access to information pertaining to themselves, including any information released to third parties, or any data collected and maintained by federal agencies.

  2. The Taxpayer Bill of Rights adopted by IRS in June 2014 and codified by IRC § 7803(a)(3), provides that taxpayers have the right to receive prompt, courteous, and professional assistance in their dealing with the IRS. They are to be spoken to in a way that is easily understood and any correspondence from the IRS must be clear and understandable. They have the right to speak to a supervisor whenever quality service is not received. For additional information, refer to Pub 5170, Taxpayer Bill of Rights (Brochure).

  3. The authorities for this IRM include:

    • IRM 1.2.10.2, Policy Statement 1-1, For Mission of the Service

    • § 6103 Confidentiality and disclosure of returns and return information

    • § 6301 Collection authority

    • § 6402 Authority to make credits or refunds

    • § 6404 Abatements

    • § 7801 Authority of Department of the Treasury

Responsibilities

  1. Field Assistance employees are responsible for following the procedures outlined in this IRM when performing duties in a TAC or in support of the duties performed in the TACs.

  2. Field Assistance managers are responsible for following the procedures outlined in IRM 1.4.11, Field Assistance Guide for Managers.

  3. See IRM 1.1.13.8.6, Field Assistance, for responsibilities of the FA organization:

    • Director

    • Area directors

    • Territory managers

    • Headquarters staff

Program Management and Review

  1. Program Reports: The Policy, Technology and Measures section provides measures ensuring business objectives and goals are met and administers information systems to evaluate Field Assistance performance.

  2. Program Effectiveness: See IRM 1.4.11-8, Weekly Scorecard Report, for an example of FA measures and IRM 1.4.11.15, Quality Assurance and Review Process, for information on the quality review process.

Program Controls

  1. Program controls are found in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support.

Terms/Definitions/Acronyms

  1. Common acronyms Definition
    FA Field Assistance
    TAC Taxpayer Assistance Center
    ITAS Individual Taxpayer Advisory Specialist
    FSA Facilitated Self Assistance
    AD Area Director
    TM Territory Manager
    GM Group Manager
    HQ Headquarters
    SOM Senior Operations Manager
    SME Subject Matter Expert
    DFA Director, Field Assistance
    VSD Virtual Services Delivery
    FAMIS Field Assistance Management Information System
    ITIN Individual Taxpayer Identification Number
    RSPCC Remittance Strategy for Paper Check Conversion
    RPSID Remittance Processing System Identification
    SERP Servicewide Electronic Research Project
    IAT Integrated Automation Technologies
    RTS Real Time System
    ITLA Interactive Tax Law Assistant
    IAR Initial Assistance Representative
    EIN Employer Identification Number
    FACR Field Assistance Contact Recording
    AMS Account Management Services
    CIS Correspondence Imaging System
    NFTL Notice of Federal Tax Lien

    The Acronyms Database provides definitions found within this IRM. Acronyms are also identified in specific subsections of this IRM.

Related Resources

  1. The following lists additional sources of guidance for activities related to the TAC program:

Standard Services in a Taxpayer Assistance Center (TAC)

  1. TACs may provide the following services:

    • Multilingual Assistance

    • Facilitated Self Assistance (FSA)

    • Virtual Services Delivery (VSD)

    • Taxpayer Assistance Center (TAC) Appointment Service

    • Receipt of Tax Returns

    • Identity Theft

    • Account Inquiries

    • Adjustments

    • Payments/Installment Agreements

    • Alien Clearances (Sailing Permits)

    • Tax Law Assistance (in scope, January 2 – April 15 only)

    • Procedural Inquiries

    • Heavy Highway Vehicle Use Tax (Form 2290)

    • Individual Taxpayer Identification Numbers (ITIN) Application Review and Authentication

    • Limited stock of tax forms, instructions and publications (based on availability)

    • Referring taxpayers (when appropriate) with requests for Taxpayer Advocate Service Assistance and application for Taxpayer Assistance Order (TAO) Form 911.

    • Transcripts of returns, tax account inquiries, record of account, wage and income information, and verification of non-filing.

      Note:

      Check the "Service Provided" under the individual TACs on IRS.gov since services can vary by TAC location.

  2. TAC employees educate taxpayers to the availability of alternative services online such as:

    • Direct Pay

    • Get Transcript

    • Where’s My Refund?

    • Online Payment Agreement (OPA)

    • Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) return preparation volunteer sites

Hours of Operations and Locations

  1. Service hours are primarily based on available resources at specific locations. A list of locations and available hours of service for each location are posted on www.IRS.gov under Contact My Local Office.

  2. Full-time offices are open from 8:30 a.m. until 4:30 p.m. Monday through Friday, and have full-time TAC staff five days a week, eight hours a day, 12 months a year. TACs are closed for federal holidays.

  3. Any change in TAC hours must be updated on the 3709 line and posted on IRS.gov before the changes are effective. Additionally, Form 13358, Taxpayer Assistance Center Operating Hours, must be updated and clearly posted for the public to see. See IRM 21.3.4.3.2, Telephone Requirements for RRA 98 (Restructuring and Reform Act of 1998) Section 3709.

  4. Several options for accommodating a taxpayer who arrives at the TAC too late to be served within the regular hours of operation on a particular day include:

    1. Serve the taxpayer with an employee who has a tour of duty that extends beyond the hours of operation.

    2. Serve the taxpayer with an employee who requests and is approved to work credit hours.

    3. If overtime has been previously authorized, work overtime to serve the taxpayer. All overtime must be approved by a manager in advance.

Facilitated Self Assistance (FSA)

  1. FSA is defined as a computer kiosk with internet access to IRS.gov and SSA.gov for taxpayer use located in selected TAC offices.

  2. The Initial Assistance Representative (IAR) or available employee will offer the option to use the kiosks for tasks that can be accomplished using www.IRS.gov to taxpayers who do not have an appointment.

    1. If a taxpayer declines to use FSA, the employee will advise the taxpayer that all TACs are now on appointment service and provide the appointment service phone number, 1-844-545-5640. The group manager can use discretion to determine whether the taxpayer can be seen without an appointment or can be scheduled a same day appointment.

    2. If the taxpayer agrees to use FSA, the taxpayer will be directed to the FSA kiosks and advised that an FA employee will be with them as soon as possible. The taxpayer should be offered a Customer Satisfaction Survey card as outlined in IRM 21.3.4.3.3.2, Providing Survey Cards to Taxpayers. The employee will notify the designated Facilitator of a waiting taxpayer.

      Note:

      No Qmatic ticket will be issued, as FSA has its own system for capturing units.

  3. When available, a designated FA employee will act as facilitator in guiding the taxpayer through IRS.gov.

    1. The facilitator will not answer any tax law questions or perform any keystrokes for the taxpayer.

    2. The facilitator will report time but not units to the FSA program on the Field Assistance Management Information System (FAMIS). See the FAMIS Guide for specific guidance.

    3. The facilitator will retrieve taxpayer prints from the FSA dedicated printer.

  4. The FSA kiosks are secured to the self-help workstations in the TAC waiting area.

  5. The designated FSA duplex printer will be located in the IAR workstation or other FA secured space.

    Note:

    There is a 100 page print limit programmed into the kiosks. This limit can be adjusted to meet the needs of the TAC.

  6. One kiosk per FSA site is designated as Section 508 compliant and located on a pneumatic table, which is Section 504 compliant.

    1. A taxpayer may use their own headphones or request headphones to plug into the kiosk to use the Alternate Technology option available.

    2. Each FSA TAC will maintain a small inventory of headphones for taxpayer use.

    3. For sanitary purposes, the headphones are for one-time use only.

Virtual Services Delivery (VSD)

  1. VSD uses video conferencing technology to assist taxpayers at select TACs and IRS partner sites in an effort to provide alternative service delivery channels.

  2. Taxpayers receive virtual face-to-face service from a TAC employee at a different location. Most tasks can be assisted through VSD except:

    • Alien Clearances (Sailing Permits)

    • ITIN (Form W-7)

    • Obtaining copies of tax returns/transcripts

    • Making payments (cash, check or money orders)

    • Obtaining tax forms

    • Taxpayer Protection Program (TPP) issues requiring physical validation of proof of identity documents

  3. VSD services provided:

    • Tax law assistance (in scope January 2 - April 15)

    • Letters/Notices

    • Assistance ordering Forms/Instructions/Publications (order via Enterprise Logistics Information Technology (ELITE))

    • Form 2290, Heavy Highway Vehicle Use Tax, procedures and related tax law inquiries

    • Individual Taxpayer Identification Number (ITIN) Form W-7 procedures and related tax law inquiries

    • Application for Tax Assistance Order (ATAO) Form 911

    • Employer Identification Number (EIN) (account and procedural inquiries only)

    • Identity theft inquiries (issues requiring taxpayers to present proof of identity can not be handled through VSD)

    • Payment arrangements (except Direct Debit)

    • Procedural inquiries

    • Refund inquiries

    • Account inquiries - Business Master File (BMF)/Individual Master File (IMF)

    • Transcripts (using Transcript Delivery System (TDS) mail option)

    Note:

    For services VSD cannot provide, follow the instructions provided in IRM 1.4.11.11.5, VSD Qmatic

    .

  4. Over the phone interpreter (OPI) services will be offered to taxpayers with a language barrier. If the taxpayer is unable to hear the OPI assistor or has an out of scope inquiry, refer to IRM 21.3.4.3.5.5, Out of Scope Procedures.

  5. For deaf/hard of hearing taxpayers that request a sign language interpreter, follow procedures in IRM 21.3.4.3.2.1, Assisting Taxpayers with Disabilities.

  6. When the VSD assistor is temporarily unavailable to provide assistance, the assistor will mute the microphone, point the camera at a sign furnished to each support site that informs the taxpayer of the inability to assist and promises to return in a moment. VSD and support sites have additional signage listed in IRM 21.3.4.3.8, Signs.

  7. TAC employees must take all possible steps to ensure taxpayer privacy and the security of sensitive taxpayer information. When a Taxpayer Identification Number (TIN) is needed, ask the taxpayer to:

    • Hold his/her social security card or notice to the camera or

    • Place it on the desk and point the camera down instead of speaking the number aloud.

    Note:

    Inform the taxpayer to collect all personal belongings prior to closing the contact.

  8. For taxpayer facing VSD sites, designated TAC managers are responsible for assigning VSD workstations the appropriate VSD priority on Qmatic. The designated TAC manager is listed in FAMIS as the manager of the Office Designation Number (ODN) assigned to the taxpayer facing VSD site. TAC employee will use the Next button to call the next taxpayer waiting that falls within the VSD priority.

  9. For partner sites, designated TAC managers are responsible for assigning VSD workstations to the walk-direct priority. Assistors providing service to these sites will use walk-direct to call taxpayers.

  10. VSD service will end at 4 p.m. each day. If there are taxpayers still waiting after 4 p.m., the VSD assistor will explain that he/she will be unable to assist them today and will provide the taxpayer with the option of:

    • Returning another day,

    • Calling the IRS toll free line for assistance, or

    • Visiting the IRS.gov website for assistance

  11. See IRM 21.3.4.6, Time Reporting for TAC Employees for time reporting and IRM 21.3.4.3.3, Communicating With and Surveying Taxpayers, for Customer Satisfaction Survey procedures.

  12. See IRM 1.4.11.3.6, Virtual Services Delivery (VSD), for procedures GMs must follow.

  13. Refer to IRM 22.30.1, Stakeholder Partnerships, Education and Communication, for SPEC procedures and guidance.

  14. Refer to the VSD procedures located on the FA Insider for additional information.

Taxpayer Assistance Center (TAC) Appointment Service

  1. FA has implemented the FA appointment Service in all TACs. Taxpayers will call a toll-free line, 1-844-545-5640, to schedule an appointment to receive services. Appointments will be available for all services provided in the TAC. With proper management oversight, wait time will be minimal for taxpayers with appointments and alternative work streams will be worked in a timely and efficient matter.

    • The appointment services toll-free line hours of operation are 7 a.m. – 7 p.m. local time; Hawaii and Alaska follow Pacific Time Zone.

      Note:

      The system uses the area code, not the location, of the inbound number (taxpayer’s phone number) to determine if the line is open or closed for that taxpayer.

TAC Procedures for Appointment Service
  1. Generally, all types of service will require an appointment. For exceptions, see IRM 21.3.4.2.4.2, TAC Appointment Exception Procedures.

  2. TACs will display Pub 5202, Appointment Only Poster for Field Assistance Taxpayer Assistance Centers, advising taxpayers that service in the TAC is by appointment only, and explaining how to make an appointment in the TAC.

  3. Directions for scheduling appointments are posted on www.IRS.gov and can be heard on the message for the 3709 line (see IRM 21.3.4.3.2, Telephone Requirements for RRA 98 (Restructuring and Reform Act of 1998) Section 3709). When FA employees are discussing the need for an appointment with the taxpayer, the FA employee will:

    1. Provide other options for service (web-first service strategy, toll-free, tax professional), where applicable.

    2. Advise the taxpayer to consider special conditions once they get the appointment, such as advising of the need to arrive at the building early if security procedures necessitate.

  4. All TAC employees will have access to view the TAC appointment calendar.

  5. At the end of the day, it is recommended to print the TAC appointment calendar for the next day. Place the next day’s appointment schedule in a central, secured location such as a locked cabinet or safe. This could be provided to remote offices by sending via secure email.

  6. Refer to IRM 1.4.11.3.7, TAC Appointment Service, for additional managerial guidance on scheduling appointments.

TAC Appointment Exception Procedures
  1. Taxpayers who do not have a pre-scheduled appointment will be advised that service is by appointment and then referred to Pub 5202, Appointment Only Poster for Field Assistance Taxpayer Assistance Centers, where the toll-free phone number is posted. Taxpayers should be advised that appointment information is also available on www.IRS.gov.

  2. TAC group managers can use managerial discretion to make exceptions to the appointment process in cases of special situations (for example, the elderly or disabled, taxpayer traveled long distance). In addition, International Taxpayers, not located in the United States, who cross the Canadian or Mexican border and walk into one of the TACs for assistance, should be accommodated the same day if staffing and time permits. These taxpayers are unable to call the toll-free line to schedule an appointment. If the TAC is unable to accommodate, schedule an appointment for the taxpayer in the TAC, do not advise them to call the toll-free appointment service line.

  3. No appointments are required for non-cash payments or current year Form 1040 series tax returns, unless the TAC is co-located within a Social Security Administration (SSA) office or if there is an approved deviation from the area director.

  4. Walk-in appointments will be accepted in all appointment TACs locations where there is adequate staffing and time to assist the taxpayers and previously scheduled appointments are not impacted.

    Note:

    AM employees will not advise the taxpayer to just walk-in without an appointment when an appointment is needed for the requested face-to-face service.

    1. Managers and employees should use their discretion to make this exception and provide the best customer service possible.

    2. The contact should be closed with the proper closing code and a memo count 711.

    3. Since the taxpayer is being accommodated immediately, the appointment will not be placed on the calendar.

    4. If service cannot be provided, advise the taxpayer of alternate services available and provide instructions on how to obtain an appointment.

  5. TAC employees can offer and schedule same day appointments if there are available appointment slots.

    1. Same day appointments do not need to be added to the calendar if the taxpayer can be seen immediately.

    2. If the taxpayer needs to return later in the day, the appointment will need to be added to the calendar. This is required to ensure AM does not book an appointment for the same time slot and to ensure the TAC scheduled appointment is not included in the 710 memo count.

    3. A memo count 711 should be used by the ITAS when closing the contact when a same day appointment is made.

    4. Refer to the Appointment Service Closing Codes Guide for complete guidance.

    5. Cancel appointments for those who fail to appear within 15 minutes after their scheduled time.

      Note:

      If time permits and an unscheduled ITAS is available, the ITAS can be assigned to assist this taxpayer at the manager’s discretion. If assistance cannot be provided, advise the taxpayer to call the toll free line to reschedule.

  6. The TAC Appointment Calendar is a calendaring system designed for FA to view appointments scheduled for taxpayers. If an appointment needs to be scheduled by FA for an exception, refer to the TAC Appointment Calendar User's Guide and the AM Appointment Calendar User Guide.

    • Follow-up appointments requested or deemed necessary during a contact can be scheduled by TAC personnel with appropriate permission access, generally the GM or a senior ITAS.

Virtual Services Delivery Appointment Procedures
  1. These procedures are in addition to the appointment procedures for non-VSD sites.

  2. Making Appointments:

    1. The taxpayer-facing site will include the VSD workstation when scheduling appointments.

    2. The support site will follow IRM 1.4.11.3.6, Virtual Services Delivery (VSD), and assign an ITAS to VSD for the day.

      Note:

      This ITAS would not be included in the support site’s appointment schedule.

    3. A copy of the appointment schedule should be available to both the VSD site and the support site.

  3. Receiving Taxpayers:

    1. Taxpayers with VSD appointments may need to be directed to the VSD cubicle. Employees should not interrupt their own contacts in progress to provide this direction.

    2. Support site employees will remain available to VSD customers even if no appointments are scheduled.

      • The VSD support employee will complete other tasks, per IRM 1.4.11.3.6, Virtual Services Delivery (VSD), as determined by the manager.

    3. If the VSD site needs to close, the manager will alert the support site manager.

  4. These instructions supplement the non-VSD site instructions.
    Taxpayer-facing Sites
    1. When scheduling appointments, include the VSD workstation locations.

    2. Employees at taxpayer-facing sites may need to direct taxpayers to the VSD cubicle for their appointments. For that reason, both the support person and taxpayer-facing site should have a copy of the appointment schedule each day. Employees should not interrupt their contacts to provide this direction.

    3. If the taxpayer-facing site has a closure, the manager will alert the support site manager.

    Support Sites
    1. The support site will follow IRM 1.4.11.3.6, Virtual Services Delivery (VSD), and assign an ITAS to VSD for the day. This ITAS would not be included in the support site’s appointment schedule.

    2. Support site employees will complete other tasks, per IRM 1.4.11.3.6 as determined by their manager.

    Partner Sites
    1. When the taxpayer arrives at the VSD partner site for their appointment, the partner will greet them, verify the taxpayer's initials, and the time of the appointment based on the calendar. Once verified the partner will show the taxpayer to the VSD terminal. The support site will verify that the taxpayer has an appointment per the calendar. Appointments should be called in the scheduled order, regardless of time arrived (assuming all taxpayers arrive on time).

    2. Appointments should be called in order regardless of the time arrived (assuming all taxpayers arrive on time). For example, do not call an 11 a.m. appointment before the 10:30 a.m. appointment simply because the 11 a.m. taxpayer arrives at 10:15 a.m. and the 10:30 am taxpayer arrives at 10:20 a.m.

    3. If a taxpayer walks into the VSD partner site and but their appointment is for another day, the taxpayer should be asked to return on the correct day. If the taxpayer does not have an appointment, they should be asked to call the IRS AM toll-free line (1-844-545-5640) to schedule an appointment.

    4. Each morning a partner site is open, a designated employee at the support site (see below) will check the appointment calendar for that day’s appointments. If there are no appointments scheduled for that day, the designated support site employee will forward an email to the partners' primary and secondary points of contact notifying them that there are no appointments scheduled. If there are appointments for that day, the designated support site employee will export the calendar, edit it to change taxpayer names to initials only, then forward the edited calendar via email to the partners' primary and secondary points of contact.

    5. Although the calendar will capture pertinent contact information, FA will only list Taxpayer A (TP-A), Taxpayer B (TP-B), along with their appointment time on the TAC appointment calendar that is shared with the partner to meet disclosure rules. Other pertinent information may include language preferred or special assistance needed.

    6. If there are appointments for that day, export the calendar, edit it to remove any personally identifiable information by changing the taxpayer names to TP-A, TP-B, etc., then forward via email to the partner.

    7. Appointments may not be honored for those who fail to appear within 15 minutes after their scheduled time dependent on assistor availability.

    8. AM will not make same day appointments for partner sites.

    9. If a taxpayer walks into the VSD partner site and does not have an appointment, they should be asked to call the IRS AM toll-free line (1-844-545-5640) to schedule an appointment.

    10. The support site will email the scheduled appointment listing to the partners' primary and secondary points of contact every morning (at the beginning of business). Go to instructions in the FA Appointment Calendar User's Guide for directions on how to print the calendar. The listing will show all information except the taxpayer’s name and phone number.

    11. The SPEC manager will provide each partner with a point of contact in the FA TAC, generally the name and email address of the TAC group manager, to resolve any scheduling issues.

Receiving Taxpayers with Appointments
  1. Refer to the procedures below on receiving taxpayers with appointments.

  2. Large and Medium TACs with an Initial Account Representative (IAR):

    • The IAR will greet the taxpayer who has an appointment and verify that the taxpayer’s name and appointment time matches the original calendar request.

    • Taxpayers will be called in order of scheduled appointment time.

    • If a taxpayer visits a TAC but their appointment is for another day, the taxpayer should be asked to return on the correct day.

    • Appointments may not be honored for those who appear later than 15 minutes for their scheduled appointment time.

      Note:

      If time permits and an unscheduled ITAS is available, the ITAS can be assigned to assist this taxpayer at the manager’s discretion. If assistance cannot be provided, advise the taxpayer to call the toll-free line to reschedule.

    • Same day appointments do not need to be added to the calendar; a memo count 711 should be used by the ITAS when closing the contact.

  3. Large and Medium TACs without an IAR:

    • The appointment schedule will be distributed to the employees daily. Group managers will use the schedule to determine gating needs for the day.

    • Taxpayers with an appointment will take a ticket from the Qmatic ticket machine upon arrival to the TAC if there is no one at the IAR workstation.

    • The taxpayer will be called to the next available ITAS based on gating.

    • It is important that the ITAS provides assistance within the allotted time, since other taxpayers are waiting for their scheduled appointment.

    • If the ITAS is able to extend the taxpayer’s appointment and it does not conflict with other scheduled appointments, continue with the contact to resolve their additional issues.

    • If the issue(s) cannot be resolved within the scheduled time or extended, a follow-up appointment should be made by the TAC employee with appropriate permission access to the Appointment Calendar, generally the GM or a senior ITAS.

    • If a taxpayer visits a TAC but their appointment is for another day, the taxpayer should be asked to return on the correct day if the TP cannot be assisted by exception process.

    • Appointments may not be honored for those who appear later than 15 minutes for their scheduled appointment time.

      Note:

      If time permits, and an unscheduled ITAS is available, the ITAS can be assigned to assist this taxpayer at the manager’s discretion if assistance cannot be provided, advise the taxpayer to call the toll-free line to reschedule.

  4. Small TACs:

    • Taxpayers with appointments will take a ticket from the Qmatic ticket machine upon arrival to the TAC.

    • At the appointment time, the ITAS will select the "Next" ticket button.

    • It is important that the ITAS provides assistance within the allotted time, since other taxpayers are waiting for their scheduled appointment. If the ITAS is able to extend the taxpayer’s appointment and it does not conflict with other scheduled appointments, continue with the contact to resolve their additional issues. If the issue(s) cannot be resolved within the scheduled time or extended, a follow-up appointment should be made by the TAC employee with appropriate permission access to the Appointment Calendar, generally the GM or a Senior ITAS.

    • Taxpayers who appear early for their appointments will be advised to wait until their Qmatic ticket is called for an ITAS to service them. Taxpayers will be required to wait for their appointed time unless there is an open slot on the schedule

    • If a taxpayer visits a TAC but their appointment is for another day, the taxpayer should be asked to return on the correct day, if the TP cannot be assisted by exception process.

    • Appointments may not be honored for those who appear later than 15 minutes for their scheduled appointment time.

      Note:

      If time permits and an unscheduled ITAS is available, the ITAS can be assigned to assist this taxpayer at the manager’s discretion. If assistance cannot be provided, advise the taxpayer to call the toll-free line to reschedule.

    • The ITAS will assist the taxpayer and close the contact based on current Qmatic Closing Codes and appropriate memo counts.

    • Refer to the Appointment Service Closing Codes Guide for complete guidance.

Backup Work Procedures
  1. When there are no appointments in the TAC due to cancellations or other mitigating circumstances, employees will be assigned complete the following tasks:

    1. RS-PCC scanning and/ or key verifying. Also RS-PCC maintenance (Printing End of Day reports, 215 report, balancing, reconciliation report, updating RPSID label).

    2. Maintain and update the Acknowledgement Transmittal Binders for remittances and non-remittances.

    3. Process mail.

    4. Referrals (work referrals for your group or other groups within the territory if you have no referrals).

    5. Work Correspondence Imaging System (CIS) inventory.

      Instruction on accessing referrals outside of your group:
      1. Access AMS and go to inventory (Group Coordinator and/or manager.

      2. Select Referral Coordinator Manage 4442 Inventory.

      3. Search the groups within your territory to determine if there are referrals.

      4. The group’s referral coordinator and/or manager can reassign the referrals to employees as needed.

    6. Maintain the forms rack.

    7. E-learning

Qmatic Closing Codes for Appointment TAC Locations
  1. Accounts Management schedules all appointments for the appointment TACs.

  2. Closing codes and memo counts are as follows:

    1. Closing Code - 820 - Capturing appointments from Calendar will be used to record one unit and all the time spent retrieving the appointments.

    2. Memo Count – 710 – Appointment scheduled by AM will be used to record all appointments scheduled by AM.

    3. Each appointment TAC will be responsible for pulling this information and recording the daily information and ensuring accuracy in FAMIS each week.

    4. Example of capturing this type transaction: Once all "appointments scheduled" are accounted for the data will be entered as follows

      Example:

      AM scheduled 57 appointments on Tuesday for XYZ TAC. The data would get reported in FAMIS as follows: Utilizing Qmatic – Walk direct 1 unit and the time to CC 820 – Capturing appointments from calendar. Additional time will have to manually edited to CC 820. Edits to CC 820 will require a note in the employee comment section on the F5311. 57 units under MC 710 (multi-send).

  3. Exceptions to AM scheduled appointments (does not require an appointment):

    • Accepting completed current year returns (1040 series only).

    • Non-cash payments.

    • Forms (only if self-served) no appointment ever needed.

  4. Management Discretion – exceptions per managerial discretion in cases of hardship (for example, the elderly or disabled). A walk-in appointment for an exception will be given with managerial approval when staffing and time permits. These contacts will be closed with the appropriate closing code followed by the MC 711 –Walk-In Appointment per Management Discretion.

    • The TAC GM or designee will approve exceptions and use of this memo count.

    • If the appointment is not for an immediate time slot, time must be blocked in the Appointment Calendar.

  5. Rescheduling and/or Redirecting Appointments:

    1. Rescheduling - having to rescheduled appointments when a TAC has to close due to weather, staffing availability, or etc.

    2. Redirecting – having to redirect an appointment to alternative services or locations since the TAC does not provide that service. For example, cash payment.

    3. Time spent for both of these activities are to be recorded under CC 615 – Rescheduling/Redirecting Appointments (Time Only).

    4. CC 615 – is not on Qmatic and therefore must be manually entered into FAMIS.

  6. Follow-up appointments – if an appointment with a taxpayer requires a follow-up appointment, whether it was previously scheduled by AM or as an approved managerial exception, the following procedures should be used.

    1. Appointment should be blocked on Appointment Calendar, so that AM will not double schedule.

    2. When closing appointment use appropriate Closing Code and appropriate Memo Count if applicable.

    3. Memo Count 710 and 711 should NOT be used for follow-up appointments.

  7. Alternative Work:

    1. Closing Code 813 – Correspondence Imaging System (CIS) Inventory. Record time and units for account inventory cases worked through the CIS.

      Note:

      All time worked on cases is recorded under this CC, a unit is only recorded when the case is closed.

    2. Closing Code 607 - CIS Case Assistance Activity (Time Only). Time spent assisting a co-worker working on a CIS case.

    3. Closing Code 608 – CIS Inventory Post Closure (Time Only) – Time spent on a CIS case that has already counted as closed. This includes cases rejected back to the employee.

Addressing All Taxpayer Issues
  1. The use of appointments to schedule TAC traffic requires assignment of a set duration for appointments by type. Historically, the FA approach to service has been to answer any and all questions or issues the taxpayer had on the same day, if possible. This approach was exemplified by the requirement to ask "Have I answered all of your questions today?" or "Is there anything else I can help you with today?" before closing and ending a contact.

  2. FA’s commitment to addressing all of the taxpayer’s issues remains unchanged.

  3. At the time of scheduling, appointments are assigned a set duration based on the issue(s) and approximate time it takes to address the issues identified by the taxpayer. This information is recorded in the appointment calendar system.

  4. When you start the contact:

    1. Target, clarify, and confirm all of the taxpayers issues without regard to the topics recorded in scheduling system. Notify taxpayers of the timeframe set for the current appointment. Notifying taxpayers "up-front" , at the beginning of the contact, will reduce confusion and provide a smooth transition to the appointment process.

    2. The ITAS is responsible for efficiently using the time allotted to accomplish as much of the total work as possible without needing to schedule a follow-up appointment. Depending on the time of day, the issue(s), and ITAS availability after the contact, there may be an opportunity to continue the contact until all issues are resolved, or to schedule an appointment for later that same day or even immediately following the current appointment.

    3. If multiple or additional issues are presented and it appears unlikely that all issues can be completely resolved within the allotted time, advise the taxpayer that a follow-up appointment may need to be scheduled for the remaining issues. Propose a prioritized order to discuss the topics prior to providing service and ask for the taxpayer’s concurrence with your proposal.

    4. The objective is to provide correct and complete service as expeditiously as possible during the taxpayer’s initial appointment. Follow-up appointments should be scheduled only when it is not possible to fully address all issues within the initial appointment or extended timeframe.

Alternative Work Stream and IRM References
  1. While handling face-to-face contacts within FA, we remain committed to addressing all of the taxpayer’s issues. See IRM 21.3.4.2.4.5, Addressing all Taxpayer Issues. With the change to service delivery by appointment comes the opportunity to help taxpayers by performing other types of work owned by other functions, referred to as Alternative Work Streams. This section provides guidance on working Accounts Management (AM) Paper (Adjustments).

  2. While performing alternative work, FA employees will address all issues (within FA authority) presented by the taxpayer in their correspondence. All issues presented by the taxpayer must be carefully reviewed, addressed and resolved before closing the case. See IRM 21.3.3, Incoming and Outgoing Correspondence/Letters.

    Exception:

    Tax law questions raised in correspondence will be treated as out of scope. Taxpayers will be referred to alternative services found in IRM 21.3.4.3.5.5, Out of Scope Procedures. This applies to pure tax law questions (unrelated to an account issue) whether included in taxpayer correspondence or asked during a phone contact per paragraph 5 below. Phone contact will not be initiated to answer tax law questions.

  3. In addition to the issues presented by the taxpayer, FA employees will attempt to address outstanding compliance or other clearly unresolved account issues within FA authority, which are not mentioned by the taxpayer in their correspondence.

    1. IRM 21.3.4.12.5, Balance Due Accounts

    2. IRM 21.5.1.5.1, CIS General Guidelines

    3. IRM 21.5.1.5.2, Cases Currently Assigned in CIS

  4. If compliance or another clearly unresolved issue is identified while performing account research, determine if Oral Statement Authority or other tolerance criteria applies and would allow the ITAS to resolve the issue by contacting the taxpayer by telephone. See IRM 21.1.3.20, Oral Statement Authority and/or IRM 21.1.3.21, Tolerances.

  5. If the issue is within FA authority and can be resolved through telephone contact, the ITAS will attempt to contact the taxpayer by telephone.

  6. Contact taxpayers via telephone, using a telephone number from the correspondence or located during account research.

    1. Attempt to make telephone contact ONLY if the taxpayer’s phone number is included in their correspondence or obtained through an internal IRS system. If a phone number is not available, do not use a telephone number obtained from a telephone directory or any other source to contact the taxpayer.

    2. No more than two attempts will be made to contact the taxpayer. The attempts should be spaced no less than 1 hour apart. Each attempt must be documented in the case history.

    3. Do not leave a message or request taxpayer call back.

  7. If the call is answered, courteously ask to speak to the taxpayer by name, "May I please speak to Mr./Ms. Taxpayer?"

    Note:

    If asked who is calling or the reason for the call, courteously state your name and that you are calling in response to a letter the taxpayer sent to the Internal Revenue Service: "My name is Mr./Ms. (your name) with the Internal Revenue Service and I am calling in response to an inquiry received regarding Mr./Ms. Taxpayer."

  8. Upon reaching someone who identifies themselves as the taxpayer that you are attempting to contact,

    1. Advise the taxpayer of your name, that you are an employee of the Internal Revenue Service, provide your employee identification number, and tell the taxpayer that you are calling in response to an inquiry recently received by us. You may add "an inquiry we received on the (IRS received date)" . Do not state or discuss the issue of the correspondence until disclosure has been verified.

    2. Tactfully state the purpose of the call is to offer to discuss the issue they wrote to us about over the phone.

  9. Notify the taxpayer that in order to discuss the issue over the phone with them that you will need to ask them a few questions for security purposes to ensure that you are speaking to the correct individual to protect the privacy.

  10. Ask the taxpayer if they agree to continue with the call. If the taxpayer does not agree to continue with the call for any reason, tell the taxpayer:

    1. You understand and respect their decision not to continue the call.

    2. Advise them to expect a response to their inquiry in the mail.

    3. Thank them for their time.

    4. Courteously end the call.

    5. Document the contact with the taxpayer and their decisions not to continue the telephone contact in the case history.

    6. Take all necessary actions to resolve/address and respond to the issue(s) as stated in the taxpayer’s correspondence.

    7. DO NOT take any actions to resolve/address or mention any other issues identified that were not included in the taxpayers’ correspondence.

  11. If the taxpayer agrees to continue with the call, advise the taxpayer that you will need to verify their identity by answering few questions. Ensure the taxpayer is aware of the option to discontinue the call at any time if they do not feel comfortable giving PII over the phone.

    Example:

    Reference the correspondence and the purpose of your call, provide your name, your employee identification number, and follow the disclosure guidelines in IRM 21.1.1.7(20), Communication Skills, only and IRM 21.1.3.2.3, Required Taxpayer Authentication, before discussing/releasing any information to the taxpayer or attempting to resolve the issue you are calling about.

    Exception:

    When making an outgoing call and the taxpayer is reluctant to give you his/her Taxpayer Identification Number (TIN), provide the taxpayer with the last four digits of his/her TIN (social security number/employer identification number). Then, request that the taxpayer verify the first five digits and continue with the appropriate probes.

  12. FA employees have the authority to make account adjustments and use it when assisting taxpayers in the TAC and when working correspondence. When working AM Paper (Adjustments), FA employees must reference the applicable AM procedures for additional guidance:

    • IRM 21.3.4.12.6, Correspondence Imaging System (CIS)

    • IRM 21.5.1.5.1, CIS General Guidelines

    • IRM 21.5.1.5.2, Cases Currently Assigned in CIS

    • IRM 21.3.3, Incoming and Outgoing Correspondence/Letters

    • IRM 21.5.2.4.3, Adjustments Requiring An Amended Return or Taxpayer Documentation

    Example:

    In the case of math error adjustments, the only difference in working paper inventory verses working face-to-face is that there is no dialogue with the taxpayer. The math error condition is created due to missing or incorrect information. It the missing information is provided, or corrected, then the adjustment is to be allowed based on their response and request, For example, if an exemption is disallowed due to an incorrect or missing SSN of a dependent and the missing or corrected SSN is provided the adjustment is allowed, This is the case even if during research you identify that the taxpayer clearly did not have sufficient income to support themselves, not to mention a dependent. The math error condition exists due to missing/incorrect Social Security Number (SSN). If the correct SSN is provided and verified, the adjustment must be made without verifying the taxpayer’s eligibility to claim a dependent. The same is true of a math error resulting from missing form for a credit or a filing status or any other item that caused the math error condition.

  13. If during a call you discover additional documents are required to adjust the account within FA authority and:

    1. The required documentation can be faxed while you are on the telephone with the taxpayer, provide your group EEFax number retrieve the fax and make the adjustment, attaching the faxed document to your CIS case as a source document. Document the call in CIS case notes and close the case, or route if there are other issues outside FA authority to be addressed.

    2. The required documentation cannot be faxed while you are on the telephone with the taxpayer, provide the taxpayer with the address of the appropriate campus and function where their issue should be worked and request they mail it in. Document the call in CIS case notes and close the case, or route if there are other issues outside FA authority to be addressed.

      Note:

      Cases should not be suspended waiting for documents from taxpayers, and TAC addresses should not be provided to taxpayers for mailing in their response.

  14. If you are unable to reach the taxpayer by phone or unable to initiate the call per 4,5,6 above:

    1. Document your attempts to contact the taxpayer in the case history (date, time, if answered, etc.)

    2. Take all necessary actions to resolve/address and respond to the issue(s) as stated in the taxpayer’s correspondence.

    3. DO NOT take any actions to resolve/address or mention any other issues identified during research, which were not mentioned in the taxpayer’s correspondence.

    4. Document the case history thoroughly with the reason for the telephone contact, the attempts to contact the taxpayer, and if any additional issues were identified during research. If closing the case, send the appropriate closing letter per IRM 21.3.3, Incoming and Outgoing Correspondence/Letters.

Customer Service in Your TAC

  1. Taxpayer’s have the right to quality service, which means that taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to have a way to file complaints about inadequate service. For Taxpayer Assistance Centers, this means the following:

    • The TAC should project a positive, helpful image. It should be professional, well organized, and clean.

    • Ensure taxpayers can easily identify where to go for assistance.

    • Taxpayers waiting for assistance should be seated or standing without blocking the office entrance or exit.

    • Assistance areas should be maintained so that taxpayers cannot overhear other taxpayers being helped. Use partitions or other means of protecting and providing privacy for the taxpayer.

    • Ensure that other taxpayers cannot see the contents of the return or other documentation of the taxpayer you are assisting. Each taxpayer is relying upon you to protect his/her privacy.

    • Ensure that only you can view account information on the Integrated Data Retrieval System (IDRS) computer screen.

    • TAC employees must take all possible steps to ensure taxpayer privacy and the security of sensitive taxpayer information. When a Taxpayer Identification Number (TIN) is needed, and the taxpayer does not provide a document with the TIN on it (i.e., a notice or other document identifying the TIN), ask the taxpayer to write down or type (on the numeric key pad) the number instead of speaking the number aloud. See IRM 21.3.4.3.9, Numeric Key Pads, for procedures on using the key pads during disclosure.

      Exception:

      For visually impaired employees, a verbal response is acceptable. If a 2D Bar Code Scanner is installed on the workstation, notices that have the social security number masked by the 2D Bar Code may be read using the scanner. Please refer to IRM 5.19.16.2.1.1, 2D Bar Code Procedures, for additional information.

      Note:

      After use of all sensitive documents that do not belong with the taxpayer, properly dispose of the materials in an office container specified for classified waste.

    Reminder:

    Taxpayers have the right to confidentiality, which means that taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect the IRS to investigate and take appropriate action against its employees, return preparers, and others who wrongfully use or disclose taxpayer return information. Taking the above steps properly observes and protects the taxpayers' right to confidentiality.

  2. If during the course of the conversation with the taxpayer or their representative, there is a request to speak with the manager, advise the taxpayer you will contact the manager for additional assistance. If the manager is not co-located in the TAC, ask the taxpayer to please wait while you make contact with the manager.

Your Role and Duties While Assisting Taxpayers

  1. Your primary role is to provide taxpayers top quality service by helping them understand and meet their tax responsibilities.

  2. In addition to providing assistance, your duties may include:

    1. Opening and closing the office (if manager not available)

    2. Ensuring that forms racks are stocked and neatly labeled

    3. Ordering tax and administrative forms, instructions, worksheets and publications

  3. Use the following techniques to ensure efficient service:

    1. Rely upon the Initial Assistance Representative (IAR)/Individual Taxpayer Advisory Specialist (ITAS) to direct taxpayers to the appropriate area.

    2. If your office does not have an IAR, then periodic announcements regarding self-service, such as the location of forms, should be made to minimize wait time.

    3. If you see a taxpayer having difficulty reaching or finding a form or opening a door, offer to help.

    4. If the taxpayer has business with a specific IRS employee, such as an audit appointment or has a case assigned to a revenue officer, refer to your office phone directory, Discovery Directory or other resources as necessary.

    5. Never leave the office without proper coverage. If you must step away from the counter, have a system in place (i.e., a buzzer or bell) to alert you that a taxpayer is waiting.

    6. FA will collect documents for Small Business/Self-Employed (SB/SE) on a limited basis. However, SB/SE has the ultimate responsibility for collecting documents that FA has collected on their behalf.

  4. Taxpayers are protected from discrimination. Refer to Pub 4454, Your Civil Rights, for more information. Federal Protective Service (FPS) policy reflects that civil rights laws may mandate the allowance of certain items into federal government buildings. If a taxpayer or their representative complains that their civil rights were violated, a signed complaint may be filed with the Civil Rights Division (CRD). See When to Refer Taxpayers to CRD.

  5. TAC employees must be familiar with Taxpayer Advocate Service (TAS) criteria. See IRM 21.3.4.20, Referring Cases to the Taxpayer Advocate Service (TAS), and IRM 21.3.4.3.6(4), Research Materials, for information on the Taxpayer Bill of Rights (TBOR).

Telephone Requirements for RRA 98 (Restructuring and Reform Act of 1998) Section 3709

  1. Under RRA 98, Section 3709, the IRS is required to publish addresses and phone numbers of local IRS offices in appropriate local telephone directories. The primary purpose of these local numbers is to provide the public with a means of accessing the local IRS office to learn the office location and available services.

  2. Wage and Investment (W&I) FA has overall responsibility for implementation and management of the Section 3709 process and procedures. This will include TACs and other locations determined to be Section 3709 posts of duty (PODs). Section 3709 PODs are PODs that do not have a TAC Office, but a number is listed due to lack of coverage in the geographic location.

  3. Callers will be greeted with a recorded script. The script will provide the TAC address and toll-free number to make an appointment.

  4. Telephone numbers will be published for every TAC, except for cities that have multiple offices. For example, Houston, Texas has 3 TAC offices located in the metropolitan Houston area. At least two TAC telephone numbers will be published to give coverage throughout the metropolitan area. Telephone numbers for offices for which there is no TAC located within an area code will also be published. These offices are defined as §3709 PODs.

Assisting Taxpayers with Disabilities
  1. Taxpayers with disabilities face unique challenges when attempting to meet their tax obligations. The Americans with Disabilities Act (ADA) prohibits discrimination on the basis of disability in employment, state and local government, public accommodations, commercial facilities, transportation and telecommunications. See the ADA website for more information.

  2. The purpose of this IRM section is to provide TAC employees with the necessary tools and information to better assist taxpayers with disabilities. See IRM 22.30.1.9.8.2.2, Accommodating Persons with Disabilities Referred from Taxpayer Assistance Centers (TAC), for procedures to follow when a taxpayer with a disability visits a TAC for return preparation and needs to be redirected to Stakeholder Partnerships, Education and Communication (SPEC).

Interpreter Services for Deaf or Hard of Hearing Taxpayers
  1. There are instances when our taxpayers who are deaf/hard of hearing have a need for interpreter services as a form of reasonable accommodation. Taxpayers may have their own interpreter, but if they request we provide this service, there are procedures in place and an appointment must be arranged accordingly. Requests for sign language interpreters require advance notice in order to ensure availability and meet the taxpayers’ needs. American Sign language (ASL) interpreter service can be obtained using the current blanket purchase agreement with TCS Associates. Managers need to coordinate with their territory consumer (scheduler) to schedule an ASL interpreter from TCS Associates. Interpreter requests for TCS Associates should be scheduled at least five business days in advance of the taxpayer appointment. Additional instructions, guidance, and local contacts can be found at Funding For Interpreters.

    Note:

    If the appointment needs to be rescheduled due to unavailability of the interpreter, the TAC’s GM or designee will call the taxpayer to reschedule, apologize for any inconvenience caused and advise the taxpayer that they can return with their own qualified interpreter if they chose to do so.

Taxpayers and Teletypewriter (TTY)/Telecommunication Devices for the Deaf (TDD)
  1. Taxpayers who are deaf/hard of hearing also have other options for obtaining assistance. They include:

    1. Calling toll-free at 1-800-829-4059, for assistance with tax law and account inquiries. Trained employees using dedicated terminals in the Atlanta, Dallas and/or Indianapolis call sites answer both tax law and account calls through the TTY/TDD systems.

    2. Federal or state relay services. Individuals who are deaf or hard of hearing and who don't have TTY/TDD system equipment may be able to obtain access through federal or state relay services at Telecommunications Relay Service.

    3. IRS.gov/accessibility has a current list of accessible tax products available for download. Additionally, taxpayers may call 800-829-3676 for hardcopy Braille or large print products.

    4. Pub 907, Tax Highlights for Persons with Disabilities, and Pub 3966, Living and Working with Disabilities, may have additional information for these individuals.

Taxpayers and Visual Assistance
  1. When taxpayers who are blind or visually impaired visit TACs, they can usually tell you what type of assistance they need. The challenge is to resolve the issues while being sensitive to the visual limitations.

  2. When these taxpayers visit TACs unaccompanied, TAC employees should acknowledge the taxpayers, determine what services they need, and assist them with obtaining Queuing Management System (Qmatic) tickets. This is especially important in TACs without an Initial Assistance Representative (IAR).

  3. TAC employees should advise taxpayers who may not be able to read the Contact Recording signs, that their contacts are being recorded. If these taxpayers choose to opt-out of having their contacts recorded, employees should follow Qmatic procedures.

  4. Taxpayers with visual or motor skill limitations may ask for assistance in completing paperwork or writing a check. TAC employees should assist in this area as needed and ensure the taxpayer is aware of what is being written. Taxpayers can be expected to sign on their own behalf and should let the TAC employee know of methods that would be helpful in executing the signature. Each taxpayer will need varying degrees of assistance based on their individual needs.

Taxpayers and Other Needs
  1. Elderly Taxpayers – Listen completely before responding to elderly taxpayers, however control the conversation to stay in scope. Do not assume the taxpayer does not understand their tax situation.

  2. Illiteracy – Although not a disability, Illiteracy may be considered a limitation. Generally, the non-reading taxpayers will not volunteer this information, but instead may ask you what their notice or form says. If these taxpayers ask you to read or explain something, do so willingly and without question.

  3. English as a Second Language (ESL). Multilingual services will be offered to taxpayers with a language barrier. See IRM 21.3.4.3.7, Multilingual Assistance, for procedures on assisting taxpayers that require an interpreter.

Disability Etiquette
  1. It is impossible to know the proper response to every situation involving individuals who are disabled just as it is impossible to know every appropriate way to interact with non-disabled persons. Remember the individual with a disability is first a person and should be treated as such. The following are some points to keep in mind when assisting taxpayers with disabilities:

    1. Speak in moderate tones. Always talk directly to the person who is disabled regardless of the disability. It is not necessary to talk louder than normal unless you are asked to do so. Because a person is blind doesn’t mean the person is deaf/hard of hearing.

    2. To facilitate conversation, be prepared to offer a visual cue to a deaf/hard of hearing person or an audible cue to a visually impaired person, especially when more than one person is speaking.

    3. As you work to resolve the taxpayer’s issue, explain what you are doing. Long periods of quiet may make the taxpayer wonder if you are still assisting them.

    4. If you need to leave the desk for any reason, let the taxpayer know that you are leaving and let the taxpayer know when you return.

    5. Respond to the taxpayer verbally. They may not be able to see a nod or headshake.

    6. Demonstrate sensitivity to the taxpayer’s desire to be independent. Never say, "Can’t you get someone to help you?"

    7. Conduct the interview as you would with anyone. Be considerate without being patronizing.

    8. Do not finish sentences or fill in words. This could be taken as demeaning. Refrain from making remarks like "slow down" , "take a breath" , or "relax" . This can be taken as patronizing. Use a relaxed and moderate rate of speech.

Alternative Media Center (AMC)
  1. The purpose of AMC is to provide alternative media resources to IRS employees and external customers with disabilities and to exemplify the spirit of the laws designed to enhance access to government information by people with disabilities. Employees can assist taxpayers who visit TACs by accessing the Alternative Media Center (AMC) website for a list of available media products and services. The AMC has made alternative formats available through the same channels as printed products for both internal and external taxpayers. Orders for alternative formats already available will be shipped within 72 hours; all other requests will take 4-6 weeks to process.

  2. Upon management approval, TAC employees may order Alternative Media products on behalf of their taxpayers by completing the AMC order form using the TAC’s Order Point Number (OPN).

  3. The AMC help desk staff is available Monday through Friday from 8 a.m. to 4 p.m. EST at (804) 916-8606 or by email altmc@irs.gov.

Guidance Regarding Service Animals
  1. Under Section 504 of the Rehabilitation Act of 1973, persons with disabilities accompanied by service animals must be allowed building entry and access to Taxpayer Assistance Centers (TACs). Service animals are defined as dogs or other animals that are individually trained to do work or perform tasks to assist people with disabilities. These requirements apply to individuals with physical and/or mental disabilities. The following are guidelines for service animals at TACs:

    • The service animal must be harnessed, leashed, or tethered, unless these devices interfere with the service animal’s work or the individual’s disability prevents using these devices.

    • When it is not obvious what service an animal provides, only limited inquiries are allowed. If necessary, staff may ask if the animal is a service animal that is required because of a disability and what service or task the animal is trained to perform. Staff cannot ask about the person’s disability, require medical documentation, require a special identification card or training documentation for the animal, or ask that the animal demonstrate its ability to perform the work or task.

    • Allergies and fear of animals are not valid reasons for denying access or refusing service to people using service animals.

    • A person with a disability cannot be asked to remove his/her service animal from the premises unless the animal is out of control and the handler does not take effective action to control it or the animal is not housebroken. When there is a legitimate reason to ask that a service animal be removed, staff must offer the person with the disability the opportunity to obtain services without the animal’s presence.

    • People with disabilities who use service animals cannot be isolated from other patrons or treated less favorably than other patrons.

Communicating with and Surveying Taxpayers

  1. This section is your guide to providing quality taxpayer contacts. Effective communication is essential to promoting voluntary compliance; therefore, TAC employees must always:

    1. Wear a name tag displaying their name while providing face-to-face assistance to taxpayers. If the name tag has not been ordered and received, the employee must verbally identify themselves by providing their name and employee identification number (all 10 digits of their Personal Identification Number) to all taxpayers.

    2. Offer a survey card per IRM 21.3.4.3.3.2, Providing Survey Cards to Taxpayers.

    3. Be courteous with taxpayers at all times and greet the taxpayer with a smile.

    4. Make eye-contact with taxpayers.

    5. Watch for taxpayer’s body language indicating fear, anger or other distress.

    6. Respond to the taxpayer’s opening statement.

    7. Target the taxpayer’s question.

      Note:

      Use appropriate paraphrasing showing you comprehend and have identified the question.

    8. Secure the necessary facts. Use a purpose statement, when appropriate, to prepare the taxpayer for a series of questions.

    9. Actively listen to the taxpayer’s responses, so they don’t have to repeat information. Control the conversation, avoid extraneous dialog and use talk time that is appropriate to the issue.

    10. Provide a correct and complete response.

    11. Ask if the taxpayer has any other questions and indicate a willingness to provide additional assistance. Confirm the taxpayer’s understanding of the information you provided during the contact, if any, and apologize if the Service has made an error or created an unnecessary delay.

    12. Verify disclosure (account contacts only) and follow the guidelines in IRM 21.1.3.2.3, Required Taxpayer Authentication, except in the following situations:

      • Taxpayer is just picking up a form or publication.

      • Payments that are being dropped off with a completed voucher or posting document attached.

      • Taxpayer is dropping off a completed return. No review or photocopy is needed.

    13. Use the appropriate length of research and wrap-up time for the complexity of the issue.

  2. Use up-to-date reference materials to stay informed of changes. The most up-to date materials are found on SERP.

Obtaining Survey Cards
  1. The initial annual supply of survey cards will be shipped to the TACs at the beginning of the fiscal year.

  2. If a TAC needs additional cards before the end of the fiscal year, they can be ordered by sending an email to the Headquarters Analyst, Camille Winter. Include the following information in the email:

    • TAC office location (city and state)

    • Office Designation Number (ODN)

    • Complete mailing address of TAC (including floor, suite, room, and/or mail stop number)

    • Office contact person, email address and phone number

    • Number of packages needed (each package contains 300 cards)

    • If it is an emergency request needing expedited shipping

Providing Survey Cards to Taxpayers
  1. The ITAS or IAR will offer each taxpayer who is provided assistance at a TAC office a Customer Satisfaction Survey (CSS) card on the designated day(s) of the month for their TAC as shown on their CSS Sampling Plan Calendar located on SharePoint.

    1. The employee should advise the taxpayer that:

      • Completion of the card is voluntary.

      • Their feedback is used to improve our customer service

      • The card should not be folded.

      • The completed card should be placed in the survey card drop box, or when appropriate, the TAC employee can accept the card and place it into the drop box.

    2. For VSD sites:

      • When the VSD assistor is offering the survey card, the VSD assistor will provide instructions to the taxpayer that the survey card should be located near the monitor.

      • The VSD assistor will provide instructions to the taxpayer to place the completed survey card in the survey card drop box located near the VSD monitor.

      • For partner VSD sites, the VSD site Point of Contact (POC) will maintain an ample supply of survey cards near the VSD monitor

      • Although the cards will be on the desk every day, VSD assistors will follow the procedures listed in IRM 21.3.4.3.3.2, Providing Survey Cards to Taxpayers, with offering the survey cards only on the designated day(s) of the month.

  2. On days of the month when the survey card is not being offered:

    • If a taxpayer questions why they are not offered a card, the employee should advise the taxpayer that the survey is being offered to taxpayers through a random sample.

    • If a taxpayer requests the card to provide feedback, the card should be provided to the taxpayer.

Processing Completed Survey Cards
  1. At each TAC, a designated employee or manager will ensure the completed survey cards are secured at all times. Twice a month, the designated employee or manager:

    1. Gathers completed survey cards from the drop box

    2. Counts the number of cards to be shipped

    3. Mails cards through regular, non-traceable mail using the most cost effective shipping method to the following address:

      Fors Marsh Group LLC
      1010 N Glebe Road, Suite 510
      Arlington, VA 22201
    4. For VSD sites, the VSD site Point of Contact (POC) will collect the survey cards twice per month and mail them to the attention of the designated TAC manager. The designated TAC manager is listed in FAMIS as the manager of the Office Designation Number (ODN) assigned to the taxpayer facing VSD site. The designated TAC manager is responsible for mailing the cards to the vendor.

  2. At each TAC, a designated employee or manager will record the number of cards shipped on the CSS Tally on SharePoint. For partner VSD sites, the designated TAC manager will be responsible for recording the count for the VSD site. For permission access, contact your area Customer Satisfaction Survey (CSS) Coordinator.

    1. Select the appropriate area folder and locate the appropriate territory CSS tally template.

    2. Verify that no other person has the document checked out by looking in the Checked Out To column. If it is checked out, return at a later time. If it is not checked out, click on the drop down arrow next to the territory template and select Check Out and OK. If the document remains checked out for a long period of time, contact your area CSS Coordinator.

    3. Click to open the Excel Territory CSS Tally template. Select Yes, Edit and OK.

    4. Locate the appropriate Mid Month or End Month column for the shipment being sent and the row with the appropriate TAC office name and ODN number. Enter the number of cards in the shipment in the appropriate cell.

    5. No cells should be left blank, so if zero cards were shipped due to none being received, enter the number zero. If an office will be closed, zero entries may be recorded for future periods.

    6. Comments may be recorded in the comments column to explain special circumstances regarding the TAC. If zero cards are recorded for a month or longer period of time, comments are required to explain why no cards were received.

    7. Save the file by selecting File and Save.

    8. When exiting the file, select the Yes to check in the file now and then OK.

    9. Two shipments per month are required, one between the 1st and the 15th day of the month and the second between the 16th and the end of the month. The shipments may be made anytime during each of these periods, but the shipments must be recorded on the CSS Tally by the 15th day of the month for the first shipment and by the last day of the month for the second shipment.

    10. The headquarters and area analysts will retain backup copies of the templates monthly on the U drive for their respective area, with the final annual copy in the retention file.

Tax Law Assistance

  1. The Interactive Tax Law Assistant (ITLA) will be used to answer tax law questions in TAC offices. If an ITLA Tax Law Category (TLC) is available, the use of this tool is mandatory to answer tax law questions. See the ITLA Homepage on SERP for a list of tax law topics covered by ITLA TLCs.

  2. If an ITLA TLC is not available, employees will use the Publication Method to assist taxpayers with tax law questions. Specifics about the use of these methods are covered in more detail later in this section of the IRM.

  3. ITLA TLCs will not cover every possible tax law question received in a TAC. Employees must use their tax law skills and appropriate publications to answer in scope questions beyond the scope of ITLA.

  4. Taxpayers with questions and issues regarding forms and schedules will be assisted in meeting their filing and compliance requirements. The scope of services for tax law assistance will include issues involving basic forms and schedules but does not include return preparation.

  5. Refer to the FA Scope Search Engine/Alpha Scope List on the ITLA homepage for detailed tax law in scope, out of scope and functional referral designations.

  6. IMF/1040 tax law questions within FA scope will be answered from January through the Form 1040 mid-April due date only.

    Exception:

    See (7)(c) below.

  7. The following in scope tax law topics will be answered year round:

    1. These topics (ITLA TLCs) are identified with the designation "YEAR ROUND" on the FA Alpha and FA By Category Table of Contents on the ITLA homepage.

      BMF Topics:
      • Agricultural Employers (Form 943)

      • Electronic Filing Options (Form 940/Form 941/Form 944 returns)

      • Employer Identification Number (EIN)

      • Federal Tax Deposits (FTD) for employment taxes (including EFTPS)

      • Federal Unemployment (FUTA) tax (Form 940)

      • General Employers (Form 940/Form 944)

      • Heavy Highway Vehicle Use Tax Return (Form 2290)

      • Household Employers (Form 1040, Sch H)

      • Non-Payroll payments (Form 945)

      Other in scope topics:
      • Alien Clearance

      • Alien Residency Status

      • Amending Individual Tax Returns (Form 1040X)

      • Injured Spouse (Form 8379)

      • Innocent Spouse Relief (Form 8857)

      • Individual Taxpayer Identification Number (ITIN) (Form W-7)

      Affordable Care Act (ACA):
      • Individual Shared Responsibility Payment

      • Premium Tax Credit

      • Household Income - Individual Shared Responsibility Payment

      • Household Income - Premium Tax Credit

    2. All other in scope IMF tax law questions when the question originates from and is directly associated with resolution of an account inquiry.

    3. Managers, at their discretion, may allow an IMF tax law question to be answered on a case-by-case basis during the post-filing season, to effectively utilize their resources. Employees should check with their Manager for additional guidance.

  8. While assisting taxpayers with an account inquiry, it is common to encounter issues that have tax law implications. Even though the taxpayer's initial question may be account related, be sure to use the appropriate tax law procedures as outlined in this section during the account contact. It does not matter who brings up the tax law issue (the ITAS or the taxpayer), ITLA is required to be used when an issue covered by ITLA is identified.

    Caution:

    Remember Taxability, Eligibility and Deductibility (TED), and if phrases such as, "that is not taxable" , "you are not eligible" , or "that is not deductible" are used, access any applicable ITLA topic immediately.

Publication Method
  1. All FA employees are required to use the Publication Method when answering tax law questions. For topics covered by the Interactive Tax Law Assistant (ITLA), use of the guides is mandatory. On all tax law contacts, take the following steps to ensure a complete and correct response:

    1. Respond to the taxpayer’s opening statement by acknowledging that you will help. Actively listen to the taxpayer’s question/issue.

    2. Target the taxpayer’s question/issue. Determine if the tax law question/issue is in scope. If not, refer appropriately. Do not answer an out of scope tax law question.

    3. Go to the ITLA Homepage on SERP to determine if the topic is covered by an ITLA TLC. Use the appropriate method to provide assistance.

      If: Refer to:
      ITLA topic IRM 21.3.4.3.4.1.1
      Not covered by an ITLA TLC IRM 21.3.4.3.4.1.2
      Current TLC or publication not available IRM 21.3.4.3.4.1.3
    4. Close the conversation by summarizing the information you provided to ensure a correct and complete response. Check for the taxpayer’s understanding. Determine if the taxpayer has any other questions.

      Note:

      Effective February 2015, most ITLA IMF tax law TLC responses will include a statement to remind ITAS they MUST advise taxpayers that answers to their question can be found using the Interactive Tax Assistant (ITA) and other available tools on IRS.gov under the Help and Resources tab. A few TLCs (such as those covering BMF tax law), may have a similar statement added at a later date.

  2. Every taxpayer with a tax law question must be offered either an answer or a referral. Direct taxpayers with out of scope or in scope tax law inquiries after April 15th to alternative services, including IRS.gov or a tax professional. Provide the appropriate reference material (form, instruction, publication) to the taxpayer, if available. If not available, identify the reference (publication number, form, instructions, etc.) and how to access online. Offer Pub 5136-A, IRS Services For Individuals, for future reference.

    Note:

    Pub 5136-A (electronic only) is not available to order and must be printed for the taxpayer. Only print when offered to the taxpayer you are assisting.

  3. All out of scope tax law questions should be handled using current referral procedures. See IRM 21.3.4.3.5, Referral Procedures.

Steps for Using the Interactive Tax Law Assistant (ITLA)
  1. Find the appropriate Tax Law Category (TLC) in ITLA. The FA Search Engine is the most complete resource for determining the scope of the topic and which TLC should be used.

  2. Advise the taxpayer you are going to cover the topic thoroughly. Use a purpose statement to let the taxpayer know you will be asking a series of questions designed to gather the necessary information to ensure they receive an accurate response.

  3. Ask the questions in sequential order.

  4. Address all questions with the taxpayer.

  5. If you have to paraphrase a question to ensure the taxpayer's understanding, be sure to address all elements of the question.

  6. Watch for any instruction the ITLA TLC provides to YIELD or STOP. Be aware of instructions that differ for FA and Accounts Management (AM). These differences generally occur because of scope differences between the AM and FA functions.

  7. Be sure to read all assistor "notes" and/or "cautions" , and take any required actions. These notes and cautions are for the assistor only and are not meant to be shared with or read to the taxpayer.

  8. Use the interactive links within the ITLA TLC to publications, forms, instructions and other resources. These links provide definitions and expanded explanations.

  9. Link to and use self-populating worksheets when applicable or instructed to do so.

  10. The Data Review feature located in the upper right-hand corner of each question screen allows you to change answers to previously asked questions. Generally, if you must change more than one item, use the Restart function located at the top left-hand corner of every question screen.

  11. Verbally provide the taxpayer with the correct and complete response from the generated Response Page. You are not required to read the response verbatim but you are required to cover all issues listed in the response in an accurate and complete manner.

    Note:

    Effective February 2015, most ITLA IMF tax law TLC responses will include a statement to remind ITAS they MUST advise taxpayers that answers to their question can be found using the Interactive Tax Assistant (ITA) and other available tools on IRS.gov under the Help and Resources tab. A few TLCs (such as those covering BMF tax law), may have a similar statement added at a later date.

  12. Use the Summary section of the Response Page to clarify or change any previous probe answer the taxpayer provided. The Change feature located after each question in the Summary section allows you to change answers to previously asked questions. Generally, if you must change more than one item, use the Restart function located at the top left-hand corner of the Response page.

  13. You may provide the taxpayer with a printed copy of the Response Page.

  14. If requested, and the taxpayer has all the necessary information, provide assistance with applicable forms or worksheets.

  15. If a technical error (such as erroneous tax law direction or a misspelling) is discovered when using ITLA, submit feedback via the Feedback link at the top of the ITLA homepage. Once on the SERP Feedback homepage, select "Submit Feedback" . Select "ITLA" from the drop-down menu on the resulting submission page. First time users will have to fill out a registration form before submitting the feedback. On the registration form, be sure to select "TAC (Taxpayer Assistance Center)" in the drop-down when identifying the "Campus" you work for. SERP Feedback should not be used to request answers to questions related to interpretation or clarification of tax law. Discuss those types of issues with your manager.

Steps in the Publication Method for Non-ITLA Topics
  1. Determine the appropriate reference (this could be a publication, form or instructions).

  2. Use a purpose statement to let the taxpayer know you will be asking a series of questions designed to gather the necessary information to ensure a correct and complete response.

  3. Identify the appropriate section of the applicable reference. If the reference is not stocked in the TAC, use the online version and inform the taxpayer the reference is available on IRS.gov.

    • Solicit a response from the taxpayer that the section you identified is appropriate.

  4. As you gather all relevant tax law facts by questioning the taxpayer, address all appropriate sections of the publication, form or instructions to ensure you provide a complete and correct response.

    • As topics are addressed, continue to solicit responses or acknowledgement from the taxpayer that you are answering their question.

  5. Always look further when:

    • The taxpayer does not meet the general rule - look for exceptions.

    • The publication says "generally" or "usually" - look for more explanation when the taxpayer’s situation is different.

    • The publication says "see any topic heading" - find that section and read it to see if anything there applies to your taxpayer.

    • There is a footnote or any reference to another page or another publication.

  6. Provide the taxpayer with a correct and complete response.

    Note:

    Effective February 2015, most ITLA IMF tax law TLC responses will include a statement to remind ITAS they MUST advise taxpayers that answers to their question can be found using the Interactive Tax Assistant (ITA) and other available tools on IRS.gov under the Help and Resources tab. This requirement to advise of IRS.gov resources also applies to responses provided for non-ITLA topics. A few TLCs (such as those covering BMF tax law), may have a similar statement added at a later date.

  7. Inform the taxpayer where the answer to their question is located in the publication.

  8. Provide the publication or other reference material to the taxpayer to take with them, if available. If the reference is not stocked in the TAC, inform the taxpayer how to access and download the applicable reference on IRS.gov.

ITLA Procedures before Appropriate Year Publication and Tax Law Categories (TLCs) Are Available
  1. This IRM section addresses when a taxpayer asks a tax law question and the applicable year publication and ITLA TLC are not yet available.

  2. When the appropriate tax year ITLA TLC and appropriate tax year publication are not yet available, follow procedures in IRM 21.3.4.3.4.1.2, Steps in the Publication Method For Non-ITLA Topics, using the most current publication. If the publication is not stocked in the TAC, use the online version and inform the taxpayer the reference is available on IRS.gov. Use of the most current year ITLA TLC as a resource/guide for covering required probes is not precluded, provided the steps below are followed.

    1. Advise the taxpayer the information provided is based on the prior year publication.

    2. Caution the taxpayer that the tax law may change before the end of the tax year. When possible, the employee should advise the taxpayer when the revised publication is expected to be available online.

    3. If aware of already enacted legislative changes that will impact the taxpayer, use information from IRS.gov, the "What’s New for YYYY" section of the available publication or FA headquarters’ communications to share the tax law changes with the taxpayer.

    4. Do not address out of scope tax law during these contacts.

  3. When the appropriate tax year publication is available but the appropriate ITLA TLC has not yet posted, follow procedures in IRM 21.3.4.3.4.1.2, Steps in the Publication Method For Non-ITLA Topics and the steps below, using the tax year appropriate publication. If the publication is not available in the TAC, use the online version and inform the taxpayer the reference is available on IRS.gov.

    1. Read the "What’s New for YYYY" section in the current year publication for the taxpayer.

    2. Incorporate any tax law changes in the answer you provide to the taxpayer.

    3. Review the relevant sections in the publication. Use of the most current year ITLA TLC as a resource/guide for covering required probes is not precluded. However, provide the taxpayer with a correct response from the publication.

  4. Follow these procedures until the current year TLC for that tax law topic is available electronically on the ITLA homepage (on SERP).

Referral Procedures

  1. Providing high quality service depends on employees knowing when and where to refer issues that are outside of FA's scope of services.

  2. Taxpayer issues beyond these levels will be handled through a clearly defined referral process.

  3. Each group will have a Group Referral Coordinator (GRC) as required per IRM 21.3.5.4.5, Receiving Referrals. The GM (or designee) will make the final determination on disposition of the referral.

  4. It is essential that employees "own" the issue and work with the taxpayer until the issue is appropriately referred. This is a key component in the process of providing accurate answers to taxpayers.

Definition of Referral
  1. A referral is a written/electronic document prepared when a taxpayer inquiry cannot be resolved while the taxpayer is in the TAC. See IRM 21.3.5.4.2.1.1, Preparing an e-4442/4442.

  2. There are three categories of referrals:

    1. Personal Referrals – Created when the employee is unable to complete the closing actions before the taxpayer leaves the TAC, but is expecting to personally resolve the issue by close of business. A Personal referral not closed by the originating employee by close of business will be converted to an In-house referral after managerial review on the next business day. For additional information see IRM 21.3.4.3.5.3.3, In Scope Account Referrals, and IRM 21.3.4.3.5.3.2, In Scope Tax Law Referrals.

      Note:

      Do not create personal referrals simply to claim ownership of an account issue. If there is no expectation that the account issue will be resolved by close of business, follow procedures in b. below.

    2. In House Referrals – In scope tax law or account issues for FA that the employee is unable to work due to a variety of reasons.

      Example:

      Training issue, designated FA specialist/Subject Matter Expert (SME) not available, Integrated Data Retrieval System/Account Management System (IDRS/AMS) down or unavailable, Form 809 receipt book holder, etc.

      For additional information see IRM 21.3.4.3.5.3.3, In Scope Account Referrals, and IRM 21.3.4.3.5.3.2, In Scope Tax Law Referrals.

      Note:

      See IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442, when IDRS/AMS is unavailable.

    3. IRM Referrals – Account issues that must be referred to another function outside of FA. The most common reasons are due to an open IDRS control base or written instructions in an IRM reference mandating a referral. For additional information see IRM 21.3.4.3.5.4, Internal Revenue Manual (IRM) Referrals.

Group Referral Coordinator
  1. As set forth in IRM 21.3.5.4.5, Receiving Referrals, each FA GM will designate a Group Referral Coordinator (GRC). The Group Referral Coordinator will:

    • Serve as a resource person for the group regarding referrals

    • Serve as the primary contact for all group referrals

    • Review all referrals for completeness, accuracy, and feasibility (IRM reference, IDRS control base)

    • Enterprise Electronic Facsimile (EEFax) Form e-4442, mandatory IRM Referrals to appropriate campuses when they are not accepted electronically

    • Periodically review Form e-4442 reports to monitor inventory levels, overage cases, timely closure of rejects, and group profile reports

    • Ensure the accurate and timely assignment of referral to an SME

    • Follow-up on all overage referrals to determine status

    • Identify and elevate any emerging issues regarding referrals or the referral procedures to the area coordinator through the GM for concurrence.

      Note:

      Before raising issues/questions to the GM, through area coordinator, the GRC should research using IRM, SERP, etc., and attempt to resolve the issue.

  2. See IRM 1.4.11.28, Referral Responsibilities, for responsibilities of GM, area, and headquarters referral coordinators.

In Scope Procedures
  1. It is expected that all issues within the FA scope of services will be resolved and worked in the TAC. If the FA employee who receives the taxpayer’s inquiry is unable to resolve the issue, they should attempt to contact a designated FA specialist/SME while the taxpayer is still in the TAC.

Designated FA Specialist/Subject Matter Expert (SME)
  1. FA employees will contact a designated FA specialist (i.e., GS-11 ITAS) for technical support on tax law or account issues. If a designated FA specialist is not available to assist the taxpayer, the employee will attempt to contact a SME.

    1. Subject Matter Experts (SME) will be designated in each group, territory or area.

    2. GMs are responsible for designating SME. Each group/territory/area will compile a list of experts within their area including name, subject matter and telephone numbers. This list will be provided to all employees within the group/territory/area.

    3. The area analyst will update this list annually by 10/1.

  2. If a designated FA Specialist or SME is not available or unable to assist, the FA employee will offer the taxpayer a referral based on whether it is an in scope tax law or an in scope account issue.

In Scope Tax Law Referrals
  1. When a designated FA Specialist/SME is not available or unable to assist with an in scope tax law issue, the FA employee will:

    1. Explain to the taxpayer that you will not be able to provide a response to the question because you are not trained on tax law in that topic.

    2. Strongly encourage the use of the following alternative resources as the fastest and easiest ways to find an answer to their question. It is recommended the options be discussed with the taxpayer in the order provided:

      1. IRS.gov website

      2. Applicable reference materials (publication number, form number, instructions).

      3. Services of a tax attorney, certified public accountant (CPA), or other tax professional.

      4. Return preparation software may also provide answers to some tax law questions.

      5. Provide Pub 5136-A, IRS Services For Individuals.

        Note:

        Pub 5136-A is a web-based product that directs taxpayers and tax practitioners to tax information and online tools available on IRS.gov; and provides contact telephone numbers for future reference. It is not available to order and must be printed for the taxpayer. Only print when offered to the taxpayer you are assisting.

      Caution:

      Do not mention the possibility of an in-house referral to FA for the in scope topic until all the other options have been explained.

  2. Only as a last resort, offer the taxpayer a referral (to be kept in-house) to someone trained in the topic, but emphasize they must be willing to allow 15 business days for a response by telephone. If the taxpayer expresses dissatisfaction with this option, again emphasize the alternatives described above as a faster option.

    1. Only if the taxpayer insists on the referral, the FA employee will initiate the in-house tax law referral by composing an email with the taxpayer’s question and the taxpayer’s telephone contact information. Be sure to identify the best times(s) of day to reach the taxpayer (within the TAC’s business hours).

      Caution:

      Always ensure any additional questions the taxpayer has are addressed before the taxpayer leaves the TAC and before you close out the contact.

    2. The email’s subject line must be written in this manner: Area X; Territory X; Group XXX; Tax Law Topic. For example: A1; T2; Group 123; IRA Rollover.

    3. The email will be sent to the dedicated referral mailbox at this address: wi.fa.ot.ref@irs.gov

      Note:

      Do not prepare a tax law referral using the Form e-4442.

    4. The area designee will access the mailbox daily to review the emails for any submissions from their area. The area designee will forward the email to an identified FA Specialist/SME.

    5. Two telephone attempts at different times of the day on two separate days should be made to resolve the referral. The calls must be attempted during the "best time" to contact designated by the taxpayer. (i.e., First attempt on Monday morning and second attempt on Tuesday afternoon).

    6. If the attempt to reach the taxpayer by phone the second time is unsuccessful, the assigned Specialist/SME will leave a voice mail advising the taxpayer of their options per paragraph (1) (b) above.

    7. The Specialist/SME will close the referral by replying to the original email with the following information: Dates and times of telephone contact; how the referral was closed (spoke to the taxpayer and answered the question using ITLA, or unable to reach taxpayer and left a message with alternative resources); and the date of closure. The subject line must be updated to add the word "CLOSED" to the end. For example: A1; T2; Group 123; IRA Rollover; CLOSED.

FA In Scope Tax Law Referral Tracking
  1. A dedicated referral email mailbox will be used as the tracking mechanism for in scope tax law referrals.

  2. All in scope tax law referrals must be sent to the dedicated email address: wi.fa.ot.ref@irs.gov, unless the referral can be closed by someone else (group/territory/area) by that day’s close of business.

  3. The employee who had the contact with the taxpayer will prepare the email for the tax law referral that includes the taxpayer’s name, phone number (with best time(s) to reach them), and the tax law question.

    1. Employer Identification Numbers and Social Security Numbers cannot be put in the email.

    2. The subject line of the email must be written in this manner: Area X; Territory X; Group X; Tax Law Topic. For example: A1; T2; Group 123; IRA Rollover.

    3. The employee will send the email to the following in-house tax law referral mailbox, wi.fa.ot.ref@irs.gov

    4. The area designee is responsible for ensuring all emailed messages are worked and closed timely per IRM 1.4.11.28, Referral Responsibilities.

In Scope Account Referrals
  1. All account inquiries, unless IRM specified, are in scope for FA. Some IRMs that may be used to perform your official duties are found in IRM 21.1.2.3.1,Multi-Functional IRMs. This reference is not all inclusive for FA account work. There are two types of in scope account referrals.

  2. Personal Account Referrals must be resolved by the originating employee by close of business the same day the taxpayer visits the TAC.

    1. This option is to be used only for issues you expect to complete by close of business on the same day the taxpayer visits the TAC.

    2. Employees must complete the Form e-4442 before the taxpayer leaves the contact and close the Form e-4442 by close of business the same day the taxpayer visits the TAC.

    3. Items in personal inventory will move automatically to the managers review folder if they are not resolved by close of business, on the day the taxpayer visits the TAC and be converted to an in-house Account Referral.

  3. In-house Account Referrals must occur under any of the following circumstances:

    • The FA employee does not have the technical training to resolve the contact and the FA designated specialist/SME is not available, or is unable to assist

    • The FA employee does not have the required IDRS profile necessary to complete the contact

    • IDRS/Automated Collection System (ACS) is down or unavailable

    The FA employee will:

    • Apologize to the taxpayer that you will not be able to assist them

    • Advise the taxpayer that the issue will have to be referred, and that they will receive a response within 30 days

    In house referrals are also required when documents requested, such as account transcripts, are not obtainable by close of business the same day. See IRM 21.3.5.4.2.1.1.2, Requesting Documents When Creating e-4442 Referrals.

  4. The FA employee will complete Form e-4442 on AMS. See IRM 21.3.5.4.2.1.1, Preparing an e-4442/4442. Form 4442 (paper) will only be prepared if the Form e-4442 function is unavailable or an IRM specifically directs you to prepare a (paper) Form 4442.

    Note:

    Manual input of the control base is not required due to the in-house functionality of AMS. A systemically created control base will recognize the initiator’s IDRS number, will assign the Activity Code based on the location of the initiator, and will establish the status code as "B" . The ITAS will indirectly determine the Category Code from these new options: FACO (collection), FARE (refund), FAOT (other). The Category Code is based on the type of In-house referral the ITAS selected when creating the referral.

  5. See IRM 21.3.4.3.5.3.3.1, FA Account Referral Tracking, for responsibilities of employees assigned to work In house inventory.

FA Account Referral Tracking
  1. AMS will be used as the tracking mechanism for in scope account referrals. Control bases, Activity Codes, Status Codes, and Category Codes will all be systemically generated regardless of the type of referral, based on the employee’s selections as they create the Form e-4442 referral.

  2. All referrals created by FA employees through AMS will be systemically sent to the GM/GRC for review. This review must be completed within three (3) business days.

  3. As a reviewer, the GM/GRC will have several options regardless of the type of referral.

  4. If the Form e-4442 was submitted as a personal or in-house referral, the GM/GRC can accept/approve and the referral will be assigned a generic group IDRS number, maintaining the "A" status code, and will move into an electronic inventory queue.

    Note:

    Personal referrals not closed by close of business on the day they were created must be converted to in-house referrals.

    1. FA employees working from the electronic inventory queue will pull the next case based on their assigned referral skill set profile.

    2. Once the case is pulled by the employee, the Status Code will automatically update to "A" and the control base will be assigned to the employee’s IDRS number.

    3. If a final response cannot be initiated within 30 days from the earliest IRS received date, an interim letter is required to be issued. Subsequent interim letters, for example, 2644C Letter, must be issued if a final resolution cannot be provided by the promised date included in the initial interim letter. Interim letters for all open Form e-4442 cases are systemically generated and then recorded in part II of the form, based on the following schedule:

      Letter 2645C, Interim Letter 30 days from Form e-4442 creation date (use paragraphs A, B, C, U, 7, a).
      Letter 2644C, Second Interim Response 60 days from Form e-4442 creation date (use paragraphs A, B, C, K, L).
      Subsequent Letter 2645C every 30 days from previous interim letter date until the case is closed. An authorized user (GM/GRC) will have the ability to suspend systemic generation of the interim letters, if necessary.
    4. After the employee completes the required account actions and enters closing comments in part II of the Form e-4442, the control base will systemically be closed and boxes 25-30 of the Form e-4442 will automatically be recorded.

  5. The GM/GRC can also reject a personal or In-house referral back to the originator with comments identifying the reason for rejection.

    1. The control base systemically updates to status code "A" , and the originator’s IDRS number will be assigned.

    2. The employee will have three days to work the reject.

    3. The employee can correct the error and resend the Form e-4442 to the GM/GRC for approval, or they can close the case, eliminating the referral.

  6. If the Form e-4442 was submitted as an IRM referral the GM/GRC can accept/approve and the referral will be sent electronically to the campus function (if the receiving campus has been set up for electronic receipt), or will be faxed to the campus function. Once the Form e-4442 is approved, the GM/GRC is not responsible for further tracking of an IRM referral.

  7. The GM/GRC can also reject an IRM Referral back to the originator with comments identifying the reason for rejection. If an IRM reference requiring the campus or functional referral is not provided, the GM/GRC must reject the Form e-4442 back to the originator.

    1. The control base systemically updates to status code "A" , and the originator’s IDRS number will be assigned.

    2. The employee will have two (2) business days to work the reject.

    3. The employee can correct the error and resend the Form e-4442 to the GM/GRC for approval, or they can close the case, eliminating the referral.

Internal Revenue Manual (IRM) Referrals
  1. IRM Referrals are account issues that must be referred to another function because:

    1. The account has an open control that prevents you from taking action. Refer to IRM 21.5.2.3, Adjustment Guidelines – Research, for additional information on open controls.

      Caution:

      Not all open control bases prevent FA from resolving the account.

    2. A subject specific IRM section specifies that Form e-4442 must be referred. See IRM 21.3.5-1, Referral IRM Research List, for a list of possible referrals with IRM references.

      Caution:

      The presence of a topic on this list does not automatically make it a mandatory referral for FA. Thorough research must be completed when using this list to select a specific reference to ensure the referral is routed correctly. If you cannot locate the applicable issue on this list, select "Other" and manually input the correct IRM Reference in the "Taxpayer Inquiry/Proposed Resolution" section of the Form e-4442.

      Note:

      The subject specific IRM is the controlling IRM for the topic.

      Example:

      IRM 21.4, Refund Inquiries, is the subject specific IRM for Refund Inquiries. No other IRM can override IRM 21.4 concerning refund inquiries.

  2. Form e-4442, through AMS, must be used to prepare, review, and electronically route IRM referrals. Routing exceptions:

    1. Some campus functions do not yet accept electronically routed Form e-4442s. These referrals will be printed, reviewed and approved by the GM/GRC, and faxed to the function/campus within three (3) business days from the day the taxpayer entered the TAC.

    2. TAC employees often deal with taxpayers bringing in documents or information they want assistors to send to other functions. FA will not fax information to other functions except in very rare situations. All mandatory referrals must be sent electronically. Any attachments will be faxed separately and noted in the remarks section of the Form e-4442.

      Caution:

      Keep in mind appropriate attachments do not generally include IDRS screen prints, copies of notices, or other information that the campus functions can readily access. In addition, the assistor must identify the IRM reference that directed the referral and the fact that there are attachments in the "Taxpayer Inquiry/Proposed Resolution" section of the Form e-4442. GMs (or their designees) must ensure the appropriateness of the attachments before approving and faxing the Form e-4442.

    3. An example of an appropriate attachment referral: Sometimes a late reply to a Combined Annual Wage Reporting (CAWR) assessment can be a required referral. If supporting information needs to be attached to the Form e-4442, the assistor would select "Other" , rather than "CAWR" from the referral type drop down menu.

    4. An example of an inappropriate attachment referral: Creating a Form e-4442 simply to forward the taxpayer’s response to a letter from the Error Resolution System (ERS) function. FA would instead forward the taxpayer’s documents using Form 3210, Document Transmittal through regular mail procedures, without a Form e-4442.

Out of Scope Procedures
  1. Out of Scope Accounts - All account inquiries, unless specified in the IRM, are in scope for FA.

  2. Out of Scope Tax Law - Referrals to other functions for Tax Law questions that are beyond the FA scope of services will be handled as set forth in the procedures below. Refer to the ITLA Scope Search Engine for guidance on which topics are within FA's and Account Management's scope of services.

    Note:

    Tax law questions within FA’s scope of services will NOT be referred to other functions. See IRM 21.3.4.3.5.3 for In Scope Procedures.

  3. When the taxpayer's question is out of scope for FA, tactfully advise them FA offices do not answer the out of scope topic and identify the following alternative service options depending on the time of the year:

    All Year (Including Filing Season): Provide the alternative service options below (1-6) to taxpayers with tax law questions out of scope for FA.
    1. IRS.gov website

    2. Applicable reference materials (publication number, form number, instructions), if known.

    3. Services of a tax attorney, certified public accountant (CPA), or other tax professional.

    4. Return preparation software may also provide answers to some tax law questions.

    5. Pub 5136-A, IRS Services For Individuals.

      Note:

      Pub 5136-A is a web-based product that directs taxpayers and tax practitioners to tax information and online tools available on IRS.gov; and provides contact telephone numbers for future reference. It is not available to order and must be printed for the taxpayer. Only print when offered to the taxpayer you are assisting.

    6. Toll-free tax law assistance is available for out of scope Business, Excise, and Exempt Organizations questions all year. Provide the taxpayer with the applicable toll-free number and hours of operation as follows:

    Telephone Assistance for Businesses: Toll-Free, 1-800-829-4933 Hours of Operation: Monday – Friday, 7 a.m. – 7 p.m. your local time (Alaska and Hawaii follow Pacific Time).
    Telephone Assistance Excise Tax (other than Form 2290): Toll-Free 1-866- 699-4096 Hours of Operation: Monday–Friday, 8 a.m.– 6 p.m., ET
    Telephone Assistance for Exempt Organizations, Retirement Plan Administrators, and Government Entities: Toll-Free, 1-877-829-5500 Hours of Operation: Monday – Friday, 8 a.m. - 5 p.m. your local time.
    Filing Season Only: In addition to the options above, provide the following option, available from January to mid-April (Form 1040 Due Date) ONLY, for tax law topics which are: Out of Scope for FA, and in scope for Accounts Management. These topics are identified in the FA Scope Search Engine with the designation, "REFER TO ACCOUNTS MANAGEMENT" . Provide the toll-free number and hours of operation for Individuals as follows:
    Telephone Assistance for Individuals: Toll-Free, 1-800-829-1040 Hours of Operation: Monday - Friday 7 a.m. - 7 p.m. The best time to call is before 10 a.m. Mondays have the longest wait time.
  4. Always ensure any additional questions the taxpayer has are addressed, according to the scope of the topic, while the taxpayer is in the TAC.

Research Materials

  1. Do not try to memorize every procedural and technical issue. Know where to locate the information. When taxpayers see you reading instructions to provide answers, you are setting an example for them.

  2. Demonstrate your research skills to taxpayers as you assist them, so they will not have to return in the future.

  3. Check the alerts posted on the Servicewide Electronic Research Project (SERP) at least once a day.

  4. The following references are guides. You can access many of these references through the intranet using SERP. This listing of references is not all-inclusive. Ensure when assisting taxpayers that the reference materials you are using are for the tax year that the taxpayer is inquiring about. Work with your manager to ensure that you have access to the reference material from this list.

    • Internal Revenue Code (IRC)

    • Code of Federal Regulations, Title 26

    • Civil Rights

    • Taxpayer Bill of Rights (TBOR)

    • Pub 1, Your Rights as a Taxpayer

    • Pub 17, Your Federal Income Tax

    • Internal Revenue Bulletins (IRB)

    • All applicable sections of IRM 21 - Refer to the table of contents for a list of available sections

    • IRM 3.0.167, Losses and Shortages

    • IRM 3.21.263, IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS)

    • IRM 4.1.1, Planning, Monitoring, and Coordination

    • IRM 5.19, Liability Collection

    • IRM 11.3, Disclosure of Official Information

    • IRM 13, Taxpayer Advocate Service

    • IRM 20.1, Penalty Handbook

    • IRM 25.16, Disaster Assistance and Emergency Relief

    • Document 6209, IRS Processing Codes and Information

    • Document 7130, National Distribution Center (NDC) Product Catalog

Multilingual Assistance

  1. Multilingual services will be offered to taxpayers with a language barrier. The primary vehicle for providing this service is through bilingual employees and an Over-the-Phone Interpreter (OPI). However, the OPI line will NOT be used for Out of Scope issues.

  2. If the taxpayer needs multilingual assistance and the issues cannot be determined, a Qmatic ticket will be given by an IAR, if available. TACs are required to offer interpreter services (OPI or bilingual employee) even if the taxpayer brought an interpreter with them or is insistent on having a family member/friend interpret on their behalf. Minors may not act as interpreters, even if they are family members.

  3. The IAR will refer the taxpayer to a bilingual employee to determine if issues are In Scope and provide the needed assistance.

  4. If a bilingual employee is not available to assist a taxpayer, the OPI service will be used. If OPI is unable to provide the requested language, the TAC should take the following action with the taxpayer:

    • Advise the taxpayer that the requested language is not currently available.

    • Apologize for any inconvenience caused.

    • The TAC employee should advise the taxpayer that the appointment can be re-scheduled for a time when the service is available (the service provider will advise when the requested service is available).

      Note:

      If the taxpayer does not want to wait for agency-provided interpreter services and wants to use their own interpreter, it can be allowed, as long as the employee has first offered to provide a qualified interpreter to the taxpayer at no cost.

  5. If it is determined that an issue is Out of Scope for FA, see IRM 21.3.4.3.5.5, Out of Scope Procedures.

  6. If a bilingual employee is available to assist a taxpayer with In Scope issues, the bilingual employee may be used prior to seeking the OPI service. If a bilingual employee is unavailable to assist the taxpayer, the OPI service will be used for In Scope issues only.

  7. The OPI User Guide (page 4) provides a Language Identification Sheet that lists commonly requested languages and has specific instructions for the use of the service. Interpreters can be reached by dialing the access telephone number 1-888-563-1155.

  8. Each TAC employee must use their own unique personal identification number, also known as the "PIN" . This nine digit number (4 digit site ID + a 5 digit user PIN) identifies the TAC employee making the call. Your PIN must not be shared with other business units or TACs. Questions regarding your PIN should be addressed to the FA area OPI analyst.

    Note:

    If you call for interpreter services without a PIN, you will be told to call back with the appropriate number.

  9. The IRS/OPI contract allows the disclosure of tax information to the OPI interpreter. TAC employees should only disclose taxpayer information that is necessary to resolve the issue. The interpreters are not employees of IRS so communicate to them exactly as you would advise the taxpayer.

    Reminder:

    When using the OPI service, use the handheld phones as the preferred method for three way communication. If the call is placed on speaker phone, make sure there is clear communication between all parties. Be mindful of potential disclosure issues while using the speaker phone (see IRM 21.3.4.3, Customer Service in Your TAC.

  10. Use the Language Identification Card to help the taxpayer identify their language. Language Identification Cards are supplied by the vendor. The headquarters OPI analyst will request a yearly supply of the cards from the vendor for distribution to each TAC.

  11. Input employee SEID when prompted.

  12. Care should be taken to use the service efficiently, including, termination of the call while performing case research, and calling back when research is completed.

  13. When dialing the OPI line and a busy signal is received, make a second attempt in dialing. If there is a hold time, wait a reasonable amount of time (at least 5 minutes) prior to ending the call. If the problem persists contact your area OPI analyst to report, along with other concerns (i.e., long wait times) or any issue with the LionBridge Service. The area OPI analyst will forward the following information to the headquarters OPI analyst:

    • PIN

    • Interpreter ID (This is provided by the Interpreter during the beginning of the call)

    • Problem/Issue

    • Date and Time of Problem/Issue

    • Language

  14. All IRS employees who use the OPI service can provide feedback about the service by completing Form 14162, OPI Service Feedback.

  15. The OPI contract provides interpretive services via phone for agency face-to-face and telephonic contacts with taxpayers. Do not send inquiries to the vendor for written translations.

Signs

  1. The IRS Design Office is responsible for designing all TAC signage.

  2. All signage displayed in the TACs must adhere to IRS Design Guidelines.

  3. All TAC offices will display Required Signs provided by headquarters.

  4. All other signs or handouts displayed or distributed in the TACs must be specifically approved by the Director, Field Assistance (DFA) or headquarters designee (i.e., signs from other business units, new signs, and temporary signs).

  5. TACs must display the latest revision of Required Signs (outdated signs must be removed when a new revision has been received or the end of the initiative being publicized).

  6. Handwritten signs are not to be displayed in the TAC.

  7. Signs should be displayed in the TACs where they can be easily seen.

    Required Signs Catalog Number Title
    Form 13358 (EN/SP) 35278W Taxpayer Assistance Center Hours of Service
    Pub 4987 59252W Relocation Poster
    Form 14098 53741M Relocation Poster Address Insert. (Used with Pub 4987)
    Pub 4992 (EN/SP) 59435N Prohibited Items Poster
    Pub 4994 59437J Controlled Access Wall Sign
    Pub 4995 (EN/SP) 59438U We Can Help With Poster
    Pub 4996 59439F Making A Payment – No Cash Accepted (This is used in place of Pub 4997 in offices that do NOT accept cash or issue a receipt for non-cash payments - A deviation is required to post this sign)
    Pub 4997 59440G Making A Payment Poster - Cash Accepted
    Pub 5004 (EN/SP) 59447F Your Contact Will Be Recorded (Only required where Contact Recording is installed.)
    Pub 4053-C (EN/SP) 67602W Your Civil Rights Are Protected Poster for IRS Conducted Programs
    Pub 5100 (EN/SP) 64022E Affordable Care Act Information Poster for Field Assistance Taxpayer Assistance Center
    Pub 5134 66168X Service Approach Counter Sign (Required in locations with no IAR workstation or where taxpayers pull their own tickets, this sign must be posted)
    Pub 5163 66779K Survey Card Drop Box Sign
    Pub 5169 66847B Taxpayer Bill of Rights Poster (External)
    Pub 5202 67516J Appointment Only Poster for Field Assistance Taxpayer Assistance Centers (English-Spanish Version)
    Optional Signs
    Pub 4993 (EN/SP) 59436Y No Cell Phone Use Desktop Sign (For use in TACs where cell phone use by taxpayers interferes with contact recording.)
    Pub 5003 59446U Forms and Payments Only (Used in TACs when the GM determines it is necessary to dedicate an employee for forms and payments in order to serve large numbers of taxpayers more efficiently.)
    Pub 5007 59490M Tax Forms QR Poster (Contains QR code)
    Pub 5117 65241X Tax Products QR Code Bookmark
    Pub 5127 66013N Tax Products QR Code Flyer
    Pub 5128 66014X Tax Products QR Code Poster
  8. The following list contains signs from other business units approved for indefinite posting by the DFA:

    • Pub 4631, "Your Voice at the IRS" , Taxpayer Advocate Service

    • Pub 4736, "IRS is Speaking Your Language" , Multilingual Initiative Strategy Office

  9. Pub 5006, "While You Are Waiting" , explanation of Qmatic (in English and Spanish) is used in TACs with full Qmatic when the GM determines it is necessary to explain the numbering/queuing system to taxpayers and minimize confusion.

  10. Virtual Service Delivery (VSD) and support sites will have additional signage that is described below.

    VSD Signage
    Pub 4954 (EN/SP) 58550T IRS Taxpayer Assistance Offered Here; Assistance will discontinue at 4 p.m. (22x28) Place in unstaffed and partner sites
    Pub 4995 (EN/SP) 58551E IRS Taxpayer Assistance is not available today Post in unstaffed and partner sites when service not available
    Pub 4956 (EN/SP) 58552P Welcome to IRS Taxpayer Assistance; We will help you in a moment VSD Assistor displays on monitor when they step away
    Pub 4957 (EN/SP) 58553A We are experiencing technical difficulties; please stand by VSD Assistor displays on monitor when needed
    Pub 4958 (EN/SP) 58555W IRS Taxpayer Assistance Offered Here (5x7) Place at taxpayer-facing VSD monitor
    Pub 4959 (EN/SP) 58556H IRS Taxpayer Assistance Offered Here (A-frame 5 ft.) Placed outside partner site
  11. The VSD site managers should ensure that all required VSD signs are posted. VSD site manager for "unstaffed TACS" will ensure that any required signs that contain incorrect information are removed and stored for possible future use.

  12. For VSD Partner Sites, a sign will be posted at the former TAC location and/or the closest TAC directing taxpayers to the VSD Partner Site. See the VSD homepage for details and publication number.

  13. Facilitated Self Assistance (FSA) sites will have a sign and brochures available that are described below:

    FSA Sign and Brochure
    Pub 4920 (EN/SP) 57356V No Time to Wait? Facilitated Self-Assistance Brochure
    Pub 5037 (EN/SP) 59868M Facilitated Self-Assistance Kiosks - Servicio de Autoayuda (Sign)
  14. FSA site managers should ensure that the required sign is posted at or near FSA workstations. Managers should also ensure brochures are available for distribution to taxpayers.

Numeric Keypads

  1. When conducting disclosure, follow the procedures below when using a numeric key pad.

    1. Prior to handing the numeric keypad to the taxpayer, place the cursor in the TIN field.

    2. Hand the taxpayer the numeric keypad and request they input their TIN. They must edit their TIN appropriately (i.e., xxx-xx-xxxx for a SSN or ITIN, xx-xxxxxxx for an EIN). Taxpayers cannot submit their TIN directly into the system because the enter key on the pad is disabled.

    3. Once the taxpayer has input their TIN, the employee will input any additional required information (i.e., Master File Tax, Tax Period) and submit.

      If... Then...
      TIN is correct Continue with Disclosure
      TIN is incorrect
      1. Follow procedures under the Exception in IRM 21.3.4.12.1(2), Account Management Services (AMS) to report the inadvertent access.

      2. Request taxpayer re-enter their TIN, and

      3. Go to step d.

    4. Have taxpayer reenter their TIN as in step c:

      If... Then...
      TIN is correct Continue with Disclosure
      TIN is incorrect on 2nd attempt
      1. Employee will make no further attempts to have taxpayer input TIN.

      2. Request the taxpayer provide it to them in writing (see Exception under IRM 21.3.4.3(7)).

      3. Follow procedures under the Exception in IRM 21.3.4.12.1(2), Account Management Services (AMS) to report the inadvertent access.

Quality and Accuracy

  1. FA has contracted with the Joint Operations Center (JOC) Centralized Quality Review Section (CQRS) to perform a National review of customer contacts to measure FA Tax Law, FA Accounts, and FA Procedural quality through the use of Contact Recording. FA worked with the Statistics of Income (SOI) section and designed an algorithm that will select a completely random statistically reliable sample that is valid at the area level on a quarterly basis. The results of the reviews are entered into the National Quality Review System (NQRS). Area quality analysts have access to reviews and share them with the field to inform of quality improvement efforts. The results of the national review cannot be used to evaluate any individual employee's performance. There are five NQRS measures:

    • Customer Accuracy: giving the correct answer with the correct resolution.

    • Regulatory Accuracy: adhering to statutory/regulatory process requirements when making determinations on taxpayer accounts.

    • Procedural Accuracy: adhering to nonstatutory/nonregulatory internal process requirements.

    • Professionalism: promoting a positive image of the Service by using effective communication techniques.

    • Timeliness: resolving an issue in the most efficient manner through the use of proper workload management and time utilization techniques.

  2. Customer accuracy is the only measure which is reported externally (public, Congress, General Accounting Office (GAO), the media) and is the focus of FA’s measurement system. The other measures are internal to IRS and used for diagnostic and performance improvement in the customer accuracy measure.

  3. Area directors and other levels of management will receive reports on all five measures: Customer Accuracy, Regulatory Accuracy, Procedural Accuracy, Professionalism, and Timeliness. FA uses a single Specialized Product Review Group (SPRG) to measure the quality of all services we provide taxpayers: "FA Contacts"

Safety and Security

  1. This supplements information in IRM 21.1.3.10, Safety and Security Overview.

  2. DO NOT WAIT FOR A DANGEROUS SITUATION TO OCCUR BEFORE READING THIS SUB-SECTION. FAMILIARIZE YOURSELF WITH THESE PROCEDURES AND THOSE IN IRM 21.1.3.10 NOW.

  3. Your office should be safe and secure. This applies to both the taxpayer waiting area and your work area.

  4. If you notice outlets, cords, chairs, or office fixtures in need of repair or replacement, notify your manager or the Commissioner's Representative (CR) in your Post of Duty (POD) to ensure necessary repairs are made.

  5. The online OS Get Services is available to report problems with lights, water leaks or other noticeable repairs needed. The link to the OS Get Services is available on the IRS Intranet Home Page.

  6. You should have direct numbers for the local office of the Treasury Inspector General for Tax Administration (TIGTA), your manager, the CR, Criminal Investigation (CI) (if present at your location), the local physical security representative, local guards where applicable, local police, building manager or other facilities support, fire department and other necessary numbers readily available. Keep Form 9166, Bomb Threat Card at each desk and counter.

  7. If you are responsible for opening packages, refer to IRM 21.1.3.10.8, Suspicious Packages and Letters.

    Caution:

    IF ANY PACKAGE LOOKS SUSPICIOUS, DO NOT OPEN IT!

  8. For procedures on reporting a missing child, see IRM 1.4.11.4.1.2.2, Reporting A Missing Child From or Within IRS Facilities.

Workplace Violence (WPV)

  1. See the IRS Deputy Commissioners Policy Statement on Workplace Violence.

  2. Violence in the workplace is defined as including, but not limited to, an actual or perceived threat of force, abuse, damage, physical battery, assault, bomb threat/event or terrorist attack. The workplace includes federal facilities, telework locations, alternate worksites and locations where IRS employees conduct official business.

  3. As outlined by the Interagency Security Committee, an act of workplace violence generally can be categorized as one of four types:

    1. Criminal Intent: The perpetrator has no legitimate relationship to the agency or its employees and is usually committing a separate crime such as robbery, in conjunction with the violence.

    2. Customer/Client: The perpetrator has a legitimate relationship with the agency and becomes violent while being served by the agency. This category includes customers, clients, and any other group for which the agency provides services.

    3. Employee-on-Employee: The perpetrator is a current or former agency employee who attacks or threatens another current or former employee(s) in the workplace.

    4. Personal Relationship: The perpetrator usually does not have a relationship with the agency but has a personal relationship with an agency employee.

    Examples of prohibited behaviors could include, but are not limited to:

    • Direct threats or physical intimidation.

    • Implications or suggestions of violence.

    • Stalking.

    • Possession of weapons of any kind on agency property, including parking lots, other exterior agency premises or while engaged in agency activities in other locations or at agency-sponsored events, unless such possession or use is a requirement of the job.

    • Assault of any form.

    • Physical restraint or confinement.

    • Dangerous or threatening horseplay.

    • Loud, disruptive or angry behavior or language that is clearly not part of the typical work environment.

    • Blatant or intentional disregard for the safety or well-being of others.

    • Commission of a violent felony or misdemeanor on agency property.

    • Any act that a reasonable person would perceive as constituting a threat of violence.

Threats And Assaults

  1. A threat is defined as the intention to inflict harm. An assault is defined as an attack by action or by word. IRC 7212, Attempts to interfere with administration of Internal Revenue laws, and 18 USC § 111 Assaulting, resisting or impeding certain officers or employees, provide criminal penalties of imprisonment and fine for anyone convicted of threatening, assaulting, or impeding an IRS employee acting in his/her official capacity.

  2. You are sometimes the focal point for the anger, fear, frustration or other emotional outbursts of a taxpayer. If you fear for your safety, take immediate action to protect yourself.

  3. Threats or assaults do not have to be directed toward you for you to take action. If a taxpayer is threatening your family, your co-workers or any other government employee, try to obtain the following information:

    • Taxpayer’s name

    • Social Security number

    • Current address

    • Statements taxpayer makes

    • Any other general information to aid the TIGTA office in its investigation (i.e., physical description; unusual behavior)

    Note:

    The above also applies if a taxpayer is threatening harm to him/herself. Use the SERP Emergency site and IRM 21.1.3.12, Suicide Threats, to assist you with actions appropriate with this type of situation.

  4. If a taxpayer becomes abusive, try to calm him/her down. If the taxpayer's behavior does not improve, advise the taxpayer that you are unable to help him/her at this time. Ask the taxpayer to leave.

  5. If a taxpayer refuses to leave:

    1. Push the duress button if one is available in your office.

      Note:

      If you discover that your duress alarm is inoperable or missing, it is imperative that you notify your manager immediately.

    2. Call the Commissioner's Representative (CR), TIGTA, or local guard service (if located on site).

    3. If no help is available on site, contact your local law enforcement agency (Federal Protection Service, police, sheriff, or state patrol) in an emergency situation.

    4. Contact your manager and the CR.

  6. If you must contact a local law enforcement agency, inform the agency that you have been threatened while performing official duties. Disclose ONLY the name and address of the location where the threat occurred. Contact the Disclosure Help Desk at 1-866-591-0860 before releasing confidential tax information to the local law enforcement agency.

    Note:

    The Disclosure Help desk phone number is for internal use only.

  7. IMMEDIATELY REPORT to TIGTA all assaults, threats or forcible interference made against you in the course of your official duties, or made against members of your family to impede the performance of your official duties.

  8. You should report every incident, no matter how insignificant it may appear on the surface. The determination of what action, if any, is to be taken, will be made by TIGTA.

What You Should Do When Your Security Is Threatened
  1. In all of the situations identified under IRM 21.3.4.5.2, Threats and Assaults, notify:

    • Local TIGTA Office,

    • Your manager,

    • Commissioners Representative,

    • Local security personnel, and

    • Other agreed upon personnel.

  2. You should report the incident within a 30 minute time frame to the Situational Awareness Management Center (SAMC).

  3. Write down events on any sheet of paper or on an appropriate form, such as Form 9166, Bomb Threat Card.

  4. Review safety and security procedures with your manager at least once a year.

Caution Upon Contact (CAU) Taxpayer

  1. For general information on "CAU" , see IRM 25.4.2, Caution Upon Contact Taxpayer.

  2. The "CAU" indicator will appear on the AMS Account Summary and Disclosure screens with the alert "Caution Taxpayer." For a listing of other locations to find the "CAU" Indicator, IRM 25.4.2-1, List of "CAU" Coded Systems and Documents.

Potentially Dangerous Taxpayer (PDT)

  1. For general information on PDT, see IRM 25.4.1, Potentially Dangerous Taxpayer.

  2. For general information on "CAU" , see IRM 25.4.2, Caution Upon Contact Taxpayer.

  3. For procedures relating to PDT, see IRM 21.1.3.11, Potentially Dangerous Taxpayer (PDT) or Caution Upon Contact (CAU) Indicators.

  4. The PDT indicator will appear on the AMS Account Summary and Disclosure screens with the alert "Potentially Dangerous Taxpayer" . For a listing of other locations to find the PDT Indicator, see IRM 25.4.1-1, List of "PDT" Coded Systems and Documents.

Gifts Of Nominal Value

  1. See IRM 21.1.3.10.2, Bribery Attempts, for handling bribe attempts, including offers of gifts.

  2. An employee may not solicit or accept a gift (even one of nominal value - $20 or less) to influence him/her in performing his/her official duties. Other rules regarding gifts received from outside sources (not intended or received as bribes) are contained in 5 Code of Federal Regulations (CFR) § 2635.201 - 2635.205 and in Document 12011, Plain Talk About Ethics and Conduct Handbook. Contact your manager for guidance.

Physical Security and Safety

  1. Taxpayer Assistance Centers (TACs) should be treated as a controlled access environment at all times. Controlled access is an essential aspect of ensuring that FA has adequate safeguards in place to protect taxpayers' information from disclosure and prevent unauthorized access to both information and property. In determining the security criteria for TACs, consideration should be given to the types and volumes of assets regularly received and stored. Examples of such assets include, but are not limited to, cash remittances, Form 809 receipts, "Proof of Delivery" , "Received" , and "Received with Remittance" stamps, tax returns, and return information.

  2. Among other security precautions, at a minimum managers should:

    • Visually monitor traffic in and out of TACs.

    • Deny entrance to TAC space if the individual is not assigned to perform FA Operations.

      Exception:

      Allow access to the TAC to employees from any organizational unit impacted by hurricanes or natural disasters. When non-TAC employees are located in TAC space, compensatory controls should be implemented (i.e., non-TAC employees cannot walk behind counters). Limit their access to what is necessary.

    • Conduct after hour reviews.

  3. All TAC managers and employees should keep in mind that "The basic principle of security within IRS or anywhere is to limit access to assets based upon need." When protecting assets and information, access should be limited to those persons with a need to access the information due to their official duties and/or responsibilities. See IRM 1.4.11.4.1.1, Controlled Area.

Payment Drop Box

  1. Payment drop boxes are not authorized in TACs. All payments must be accepted in person, mail, or through our online service at IRS.gov. Payments placed in drop boxes have been found to require significant additional research, including calling the taxpayer to perfect the payments. In addition these boxes pose employee safety issues since we cannot be sure what taxpayers may place in them.

Time Reporting for TAC Employees

  1. The Form 5311 coding guide is to be used to ensure standardization of time reporting for all TACs.

  2. TAC employees and backup employees (details-in) must accurately report the number of taxpayers assisted, the amount of time spent and the type of inquiry (the one that took the longest amount of time).

  3. Qmatic will capture contacts systemically. The day's activity should auto populate overnight to FAMIS.

    Note:

    It is important that FA employees do not close out their contact on Qmatic until all actions have been taken for a particular taxpayer to ensure all time spent has been accurately captured.

  4. Form 13864, Field Assistance Contact Sheet, Qmatic, and FAMIS is to be used for the following scenarios:

    1. When Qmatic is not available

    2. When conducting Direct off counter work and not utilizing Qmatic

  5. When using Form 13864:

    1. Contacts recorded on Form 13864 must be recorded in actual minutes.

    2. The form can be saved to the computer's hard drive and/or printed out.

    3. Data captured on Form 13864 will be manually entered directly into FAMIS. Do not attempt to enter this information into Qmatic.

  6. Once TAC employees have ensured the data from Form 13864 has been correctly captured on their FAMIS Form 5311, it should be provided to their group manager for review and retention (electronically or paper copy). Form 13864 is required to be kept for 2 months if prepared during filing season and for 1 month if prepared during non-filing season. Form 6148, Walk-In Contact Card, may be used as a traffic management tool in the event the Qmatic Ticketing system is not operational (refer to the instructions on the back of the form on how to use).

  7. TAC employees must review their FAMIS Form daily to ensure their prior day’s activity was auto populated correctly. If necessary make any changes and manually enter direct activity not reported through Qmatic and enter all Overhead activity. Any adjustments made to auto-populated data must be recorded in the comments section of FAMIS.

  8. All employees must submit their FAMIS form to their GM by 9 a.m. Monday, following the end of the workweek.

  9. Guidance contained in the current Form 5311 Coding Guide is to be interpreted as the IRM.

Form 5311, Field Assistance Activity Report

  1. All employees assigned or detailed to FA are required to use FAMIS for capturing and reporting daily work units and hours for services provided and other work performed:

    1. Review and complete FAMIS as soon as practicable on the day following the work completed.

      1. Ensure data auto populated on FAMIS Form 5311 is accurate by comparing it with the Qmatic 272D report, Matter Codes by User ID or the QMP Staff performance and Matter Report.
      2. Make any necessary changes, comment is mandatory if changes are made on FAMIS. Instructions on how to correct data on your FAMIS 5311 can be found in the FAMIS2 Employee Quick Guide
      3. Manually enter any direct activity not captured by Qmatic.
      4. Manually enter all Overhead Activity.
    2. The deadline for employees to submit their FAMIS Form 5311 for the prior week is Monday by 9 a.m.

      Note:

      Accuracy is critical. Review your math carefully. If FAMIS does not populate, DO NOT manually input direct time unless instructed by the group manager to do so.

  2. After COB Wednesday, changes, additions or deletions to prior week FAMIS data require an Open Window Request. See IRM 1.4.11, Field Assistance Guide for Managers.

  3. Employees capture virtual taxpayer assistance under a separate ODN. Employees will complete two Form 5311s, one for their home TAC and one for the taxpayer facing VSD site. This allows employees to capture units where taxpayers are seeking service. Refer to the current year Form 5311 Coding Guide for instructions on completing Form 5311 for multiple ODNs.

  4. Employees must report data consistently in order to have accuracy when analyzing the data. Therefore, the following procedures are for all employees who work at a VSD support site:

    Direct Time:
    Employees report all direct activity serving VSD taxpayers to the VSD ODN.

    Example:

    An ITAS located in TAC A, is working TAC S (VSD) assisting VSD taxpayers with tax law questions; the ITAS reports their time and units to the TAC S ODN.

    If the employee is working referrals, they charge the time to the ODN that initiated the referral.

    Example:

    An ITAS located in TAC A, working TAC S (VSD) and is working referrals received from TAC Z. While waiting for VSD taxpayers and working referrals, the ITAS reports their time and units to TAC Z’s ODN.

    Employees will charge any other direct work to the ODN that owns the work.

    Example:

    An ITAS located in TAC Z, working TAC S (VSD) retrieves 3709 line calls for TAC A; the ITAS reports their time and units to TAC A’s ODN. Another example is Key Verifying RS-PCC for TAC Z while waiting for VSD taxpayers; the employee charges the time i to TAC Z.

    Indirect Time:
    Closing code 927 (waiting for the next VSD taxpayer) is charged to the VSD ODN.

    Example:

    An ITAS located in TAC A, is working TAC S (VSD) to assist VSD taxpayers. Waiting for the next taxpayers to approach takes two minutes; the ITAS reports their time and units to the TAC S ODN as indirect time to closing code 927.

    Breaks - closing code 962 – charged to the VSD ODN

    Example:

    An ITAS located in TAC A, is working TAC S (VSD) and assisting VSD taxpayers. The ITAS is not doing any work for any other (including their home) TAC. Since his/her manager assigned the ITAS to work VSD for an 8-hour day all breaks are charged to TAC S’s ODN.

    Employees charge all other overhead time to the employee's home ODN.

    Example:

    Training – closing codes 948, 949, 950, 951, 952, 953, 954, and 955. Leave - closing codes 956, 957, 958, and 975. Mgmt/Admin – closing codes – 913, 932, 933, 945, 946, 947, and 963.

Remittance Processing

  1. Remittance Policy. The IRS mission is to provide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. This section outlines functional remittance policy that is the general framework for procedures.

  2. Public trust and integrity. The public can trust that IRS remittance processing operations are timely, accurate and conducted with the highest integrity. Functional remittance policy is in accordance with law governing money and finance and standards for internal control in the federal government.

  3. 24 hour deposit standard. The Service is committed to a 24 hour deposit standard for tax payments collected. The standard is for the remittances collected in field offices to be processed on the day or receipt or by the next business day.

  4. Payments processed through the Remittance Strategy Paper Check Conversion (RS-PCC) system. The 24 hour deposit standard is met by scanning and key verifying the paper check and submitting it for deposit no later than the first business day after the date of receipt of the check.

  5. Pursuant to 26 USC §7804(c). Employees are responsible for protecting and safeguarding monies that they have collected. In the event that an employee loses or fails to account for and pay over the money collected, an assessment for the loss may be made against the responsible employee and shall be collected from the employee as if it were a tax. This is in addition to any disciplinary action taken against the employee.

Remittance Processing (General)

  1. Alternative methods of making payments. Advise taxpayers of alternative methods to make payments. Please refer to IRM 21.2.1.48, Electronic Payment Options for Individuals and Business e-file Users, for more information. Offer Pub 5034, Need to Make a Payment?

  2. Acceptable remittances. TACs will only accept standard forms of payment from taxpayers, such as checks, money orders, and cash. Refer to IRM 3.8.45.4.2, Remittance Perfection, for other types of acceptable payments.

  3. Unacceptable remittances are items that the Federal Reserve Bank will not accept as payments. All legal United States tender is acceptable for payment of taxes. For further guidance, refer to IRM 3.8.45.4.9, Unacceptable Payments.

  4. Checks written for more than $99,999,999.99. Treasury Financial Manual (TFM) Volume 1, Part 5, Section 2060 - Reporting Large Deposits, states that agencies must not accept any check written for more than $99,999,999.99. Refer to www.IRS.gov/payments for electronic payment options. Effective January 1, 2016, checks received over that amount must be rejected as directed by the Federal Reserve Bank (FRB) and Department of Treasury.

  5. Certain payments presented at a TAC may vary from normal remittance processing procedures.

    • IRM 21.3.4.7.6, Large Dollar Payments

    • IRM 21.3.4.7.7.1, Payments Received with Form 4506

    • IRM 21.3.4.12.9, Returned Refund Checks

    • IRM 21.3.4.7.7.2, Offer in Compromise (OIC)

    • IRM 21.3.4.7.7.3, Restitution Payments

    • IRM 21.3.4.7.7.4, Indemnity Agreements

Application of Payments

  1. All payments. Check AMS/IDRS to ensure that the Taxpayer Identification Number (TIN), Master File Tax (MFT), Tax Period, and Name are correct on the posting document.

    1. Check for the earliest unexpired Collection Statute Expiration Date (CSED) when applying payments.

    2. If the taxpayer does not provide specific written instructions as to the application of payment, the Service will apply the payment to tax periods in the order of priority that the Service determines will serve its best interest. The payment will be applied to satisfy the liability for successive periods in descending order of priority until the payment is absorbed. Overages should generally be applied to the earliest period.

  2. Applying the remittance. Take special care when processing payments to ensure that the correct amount is applied to the correct account, so that the money will not erroneously refund to the taxpayer.

  3. Posting document. If the taxpayer does not have a tax form, notice tear-off, or payment voucher, a posting document must be prepared (i.e., Form 3244, Form 809, or similar posting document) during the contact. See IRM 21.3.4.7.5.1, Posting Documents.

  4. Third party payments. In the case of a third party who demonstrates the willingness and means to pay:

    1. AMS/IDRS research should also be completed.

    2. This will ensure the accuracy of the information.

    3. If the third party does not intend to full pay the account, the balance should not be disclosed to the third party. See IRM 11.3.1, Disclosure of Official Information, for additional information.

  5. All payments must be recorded on Form 795-A, Remittance and Return Report, as part of the contact prior to closing through QMatic.

    • Reconcile all receipts with the payment information on Form 795-A before submitting for review or forwarding to the SPC. See IRM 21.3.4.7.9.2, Reviewing and Reconciling - Payments, Posting Vouchers, Form 795-A and Form 3210 for Payments and Payments with Returns.

    Note:

    AMS Form 795-A is mandatory for all employees unless you are designated as a Group Referral Coordinator (GRC) or if AMS is unavailable. If you are a GRC or if AMS is unavailable, you must use the most current revision from the Forms Repository

    .

Receipt for Payments

  1. Form 809, Receipt for Payment of Taxes, is the only authorized receipt for payment of taxes, fees and ACA payment and will be provided to every taxpayer for cash and other types of payments upon request.

  2. Proof of payment. If a taxpayer does not request an official receipt, refer to IRM 21.3.4.7.5, Accepting Payments, for further guidance on providing proof of delivery.

    1. The cancelled check or money order is the taxpayer's proof of payment.

    2. Some taxpayers may insist on receiving proof that their non-cash payment has been delivered to our office. Each TAC should be equipped with a date stamp that reads "PROOF OF DELIVERY ONLY - THIS IS NOT AN OFFICIAL RECEIPT" .

    3. Stamp a photocopy of the taxpayer's check or money order with this stamp as proof of delivery, ONLY if the taxpayer makes such a request.

  3. Official receipts. If a taxpayer insists on getting a receipt, issue Form 809, Receipt for Payment of Taxes. Form 809 is the ONLY official receipt.

    1. When Form 809 is issued, it serves as the posting document unless the payment is received with a return.

    2. Form 809 receipts are required for all cash payments and will be provided for non-cash payments upon request.

  4. TAC with approved Form 809 cash deviation. If the taxpayer insists on receiving an official receipt and the TAC is not required to have a Form 809 receipt book, you should:

    1. Contact an SB/SE employee, within the same building, to provide an official receipt to the taxpayer,

    2. Offer to provide the nearest TAC address of a TAC Form 809 book holder where the taxpayer can travel to for service if the SB/SE employee is not available, AND

    3. Call that location in advance to make sure the Form 809 book holder is in the office before sending the taxpayer to another location.

    4. Once a Form 809 receipt has been issued, the payment cannot be processed locally through RS-PCC.

Safeguarding Remittances

  1. During duty hours:

    1. Cash payments and/or Form 809 receipts must be locked in a metal cash box. The metal cash box must be secured at all times in a lockable metal container.

    2. Non-cash remittance and documents with PII information must be secured in a lockable metal container.

  2. After duty hours:

    1. Store metal cash box with Form 809 receipt book and/or cash in the TAC safe overnight.

    2. Prior day cash receipts are to remain in the safe until it is time to convert or be picked up by the Courier.

    3. All non-cash remittances not processed using RS-PCC or transshipped must be stored overnight in the safe.

    4. Access to the safe must be limited to designated employees and GM.

    5. The safe must be locked at all times when not in use. Refer to IRM 1.4.11.4.2.1, Completing Form SF 700.

  3. Lockable metal container is defined as a metal cabinet with riveted or welded seams which is lockable and to which keys and/or combinations are controlled and cannot be on wheels. Keys are required to be secured. Pelican drawers or overhead file cabinets are not acceptable lockable metal containers in which to store the metal cash box, remittances or documents containing PII data. The lockable metal container must be locked at all times.

  4. Storing personal belongings. Employees are prohibited from storing personal belongings with any taxpayer related documents. Personal items and taxpayer related documents (including payments) must NOT be stored in the same container.

  5. Remittances and documents containing PII. Employees must not leave any remittances or documents containing PII unattended on the copier, desk, or unlocked desk/cabinet. Packages, envelopes with remittances or documents containing PII data must be kept in a lockable metal container.

Accepting Payments

  1. Verifying payment information. Checks and money orders made payable to IRS, Department of the Treasury or left blank must be over stamped with the United States Treasury stamp. Checks and money orders should be made payable to "United States Treasury" .

    1. If the check or money order is made payable to the taxpayer, the taxpayer must endorse the check or money order.

    2. If the taxpayer is not available to endorse the check or money order, the check or money order must be returned to the taxpayer.

  2. Payment date. Do not accept checks that are post-dated or stale dated (definition can be found at IRM 3.8.47.7.1(2)(s), Critical Errors.

    1. Ensure that the check or money order date is no later than the date of receipt.

    2. If a check date is left blank, contact the taxpayer, ask to return to the TAC to complete the date or get approval to enter the date. With approval enter the date and your initials.

    3. Form 5919, Teller's Error Advice, will be issued for posted remittance.

  3. Numeric dollar amount on payment. Verify all money amounts on checks and money orders.

    1. The numeric dollar amount and the amount written in words should match.

    2. The numeric amount on the payment will normally be used for processing.

    3. There may be instances when the money amount to use is questionable. Refer to IRM 3.8.45.4.5, Money Amounts, to determine how to process the payment.

  4. Authorized signature on payment. Verify that an authorized signature appears on the check or money order.

    • If the remittance is unsigned, and the taxpayer is not available to sign the check or money order, the unsigned check should be submitted for processing.

  5. Additional information. Whenever possible, encourage the taxpayer to include the following additional information on the check or money order:

    • Taxpayer's name and address

    • Daytime telephone number, beginning with area code

    • Tax period

    • Type of tax (i.e., 2290, 1040, 940, etc.)

    • Clarify and correct any discrepancies with the taxpayer present and inform them that the cancelled check or money order is their receipt and proof of payment.

  6. Negotiable remittance. If a remittance is received that is endorsed by the payee in such a manner that it is negotiable, it must be restrictively endorsed immediately below the last endorsement by writing or stamping "For Deposit Only - United States Treasury" .

    Example:

    A check made payable to the taxpayer may be accepted if the taxpayer has endorsed it.

    Example:

    A check made payable to a third party may be accepted if the third party has endorsed the check over to the taxpayer and the taxpayer has endorsed it.

  7. Replacement check. A taxpayer may be required to provide a replacement check or money order because the original payment was lost in transmission.

    1. The date of receipt cannot be back dated to the original date of submission.

    2. Replacement checks or money orders received must be processed with the received date as the posting date.

    3. Adjustment and referral procedures must be followed to ensure the taxpayer is not harmed with additional assessments because of the posting of the replacement check or money order.

    4. Prepare a referral using Form 4442, Inquiry Referral, for follow-up after the payment posts to abate the excess amount. Refer to IRM 21.3.4.3.5.3.3, In Scope Account Referrals.

      Example:

      Payment originally received 2/22/2016, overnight package lost, taxpayer is contacted for a replacement check. The replacement check is received 3/29/2016. We process the payment with a posting/received date of 3/29/2016. The adjustment on the account would be prepared for the abatement of interest and penalty from 2/22/2016 to 3/29/2016.

Posting Documents
  1. Acceptable posting documents. Attach one of the following posting documents to each remittance check or money order.

    1. A copy of front page of the tax return or the form can be used as a posting document IF another valid posting document was not provided. Refer to IRM 21.3.4.8.1, Date Stamping Tax Returns.

    2. Notice voucher (i.e., lower payment portion of notice).

    3. "V" series payment voucher (i.e., Form 1040-V)

    4. IDRS entity print (i.e., CC ENMOD, CC INOLE, with payment information added)

    5. Form 1040 ES, Estimated Tax For Individuals

    6. Form 3244, Payment Posting Voucher. See Exhibit 21.3.4-4, Form 3244 Payment Posting Voucher.

    7. Form 809, Receipt for Payment of Taxes. See Exhibit 21.3.4-3, Form 809 Instructions and Definition of Critical and Noncritical Fields.

  2. When using pre-printed documents (i.e., notice tear-off, Form 1040-ES or "V" series voucher), the amount on the document and the amount on the payment must match.

    • If the amount of the payment is different from the amount shown on the document, correct the dollar amount on the document. This includes the pre-printed payment amount coded on the bottom of a notice.

  3. If you receive a notice tear-off with a non-cash payment, write the Designated Payment Code (DPC) and circle it.

    1. Place the DPC on the notice near the preprinted Transaction Code (TC) and amount of the payment.

    2. For more information on DPC and TC refer to IRM 21.3.4.7.5.3, Designated Payment Code (DPC), for correct DPC and IRM 21.3.4.7.5.2, Transaction Code (TC). Refer to IRM 3.8.45.2.1, Valid Transaction Codes for Remittance Processing, for primary transaction codes and 6209 Code Retriever - Home, for complete information.

  4. Non-cash payment without a posting document:

    1. If the non-cash payment is received without a pre-printed posting document or tax return, prepare Form 3244, Payment Posting Voucher (through AMS).

    2. Verify the name, TIN, MFT status, and tax period for which the payment is intended. Apply payment to module(s) with the earliest CSED, unless taxpayer specifies a particular tax year.

  5. For one or more payments:

    1. Use a separate Form 3244 or Form 809 for each tax form and tax period.

    2. Use only one posting document, Form 3244 or Form 809 when you receive more than one payment for the same form and period. Refer to Exhibit 21.3.4-4, Form 3244, Payment Posting Voucher, for instructions.

  6. Stamp all posting documents, except Form 3244 and Form 809, with an official "Received with Remittance" stamp. Place the stamp on the front of the document. If your office does not have a remittance stamp, use your "Received" stamp and write "With Remittance" in ink.

    • Payments transmitted to SPC without a date stamp or properly completed posting document will be posted as of the date the payment is dated. This could create a late payment and result in the issuance of Form 5919, Teller's Error Advice, to the employee submitting the payment.

Transaction Code (TC)
  1. The TC is a three-digit number that identifies a transaction being processed. A TC is required on all posting document as listed on IRM 21.3.4.7.5.1, Posting Documents Refer to IRM 3.8.45.2.1, Valid Transaction Codes for Remittance Processing, for primary and secondary TCs.

  2. Secondary TC. When preparing payment posting documents other than Form 809, designate the following payments with TC 670 and the appropriate Designated Payment Codes (DPC) and secondary transaction codes (where appropriate):

    1. Payments received with Form 1040X, Amended U.S. Individual Income Tax Return, use TC 670 with appropriate DPC and TC 570 as a credit hold for the amount of the payment.

    2. Payments received with Identity Theft (IDT) on the account, use TC 670 and TC 570, along with the appropriate DPC. This includes posting subsequent payments when an installment agreement has been paid off by the fraudulent refund claimed by the identity thief.

  3. RS-PCC valid TC. Refer to IRM 3.17.278-3, Valid RS-PCC Transaction Codes, for a complete listing of valid TCs when processing payments using RS-PCC.

    • If using RS-PCC, when processing a payment with an additional liability pending, TC 670 with TC 570 is required, both TCs must be input through the RS-PCC system to avoid the payment going unpostable.

    • If using RS-PCC, when processing a payment received with Form 4868, Application for Automatic Extension of Time, TC 670 with TC 460 is required and both TCs must be input though the RS-PCC system.

  4. Refer to:

    • IRM 21.3.4.7.5.3, Designated Payment Code (DPC).

    • IRM 3.8.45.6.7.2(3), Form 1040-V.

    Note:

    For Form 809, post TC 670 amounts under the Assessed Amount field.

Designated Payment Code (DPC)
  1. Designated Payment Codes: Use of DPCs on all posting documents is mandatory with TC 640, TC 670, TC 680, TC 690, TC 694 and TC 700.

  2. DPCs are a two digit code used to:

    1. Facilitate identification of payments which are designated to trust fund or non trust fund employment taxes. In such cases they are input with payments to: Form 941 (MFT 01), Form 720 (MFT 03), Form CT-1 (MFT 09), Form 943 (MFT 11) and Form 1042 (MFT 12).

    2. Indicate application of payments to a specific liability when the civil penalty contains both a Trust Fund Recovery penalty and any other type of civil penalty. In these cases, they are input to MFT 55 only.

    3. Identify the event which resulted in a payment. This is done at the time that a payment is processed and may be used with any MFT to which the payment transaction will post. Data from this type of input is accumulated on a national basis to determine the revenue effectiveness of specific collection activities.

  3. DPCs and their definitions are located in Document 6209, IRS Processing Codes and Information, or by using the 6209 Code Retriever.

  4. DPCs 03 through 14 and 99 are used to identify the event that was primarily responsible for the payment being made.

  5. If a payment to a trust fund tax liability is not being designated or if the event that resulted in a payment does not fall into one of the categories represented by DPCs 03 through 11, DPC 99 must be indicated on the posting voucher to indicate that it is a miscellaneous payment.

    Note:

    The required DPC code must be identified on the posting document regardless if the payment is processed at the TAC using RS-PCC. DPC 00 is used for RS-PCC terminal input only when DPC 99 is present. Not to be used on the posting document.

Large Dollar Payments

  1. A large dollar payment is a single IMF payment of $100,000 or greater ($1,000,000 or greater for BMF).

  2. Do not accept payments over $99,999,999.99. Do not process these payments using RS-PCC or transship to SPC for processing. Ask the taxpayer to spread the payment over two separate checks or money orders or refer them to the electronic payment options.

    If Then
    Payment that meets criteria for processing using RS-PCC per IRM 3.17.278.9.1, Checks that CAN and CANNOT be Processed Through OTCnet. Immediately process via RS-PCC. See IRM 21.3.4.7.11, Non-Cash Payment Processing using Remittance Strategy for Paper Check Conversion (RS-PCC).
    Payment that does NOT meet criteria for processing using RS-PCC per IRM 3.17.278.9.1, Checks that CAN and CANNOT be Processed Through OTCnet.
    • Transship the payment per IRM 21.3.4.7.10, Transshipping of Payments or Payments with Return.

    • The individual envelope must be marked "Large Payment" .

    • The payment must be transshipped on the day received or the next business day with managerial approval.

    • An email notification must be sent to the appropriate SPC deposit unit to inform of single payments of $100,000 or greater ($1,000,000 or greater for BMF). The following information must be in the email notification:

      • TAC’s name, city and state

      • Money amount

      • Date

      • UPS or FedEx tracking number

    Note:

    A special stop number strictly for mailing large payments may be identified by some SPCs.

  3. Field Office Liaison contacts and email addresses can be found on the Submission Processing website by selecting "SP Center Field Office Payment Processing Key Contacts and Liaisons" .

Other Payment Situations

  1. The purpose of this IRM section is to provide procedures when a payment cannot be processed using cash or RS-PCC for non-cash procedures. These cases require special handling.

  2. The procedures to handle a returned refund check from a taxpayer can be found in IRM 21.3.4.12.9, Returned Refund Checks.

Payments Received with Form 4506
  1. Any Form 4506, Request for Copy of Tax Return, received with payment should be date stamped and forwarded to the appropriate RAIVS unit via Form 3210, Document Transmittal.

  2. Form 4506 photocopy fees will be processed by the RAIVS unit, not in TACs with RS-PCC. Refer to IRM 3.5.20-3, RAIVS Contacts. Also, Refer to Form 4506 for the correct address.

  3. Cash cannot be accepted as payment for the photocopy fees. DO NOT issue Form 809 receipt.

  4. If the taxpayer requests acknowledgement of the payment, employees may use a copy of the payment stamped with a Proof of Delivery stamp.

Offer In Compromise (OIC)
  1. All original Form 656, Offer in Compromise (OIC), packages received should be date stamped and forwarded to the appropriate SPC via Form 3210, Document Transmittal.

    1. OIC application fees and offer amounts will be processed by the campus OIC unit, not in TACs with RS-PCC.

    2. OIC packages without payments should be mailed to the address listed in the Form 656.

    3. If a taxpayer submits a Form 656, Offer in Compromise (OIC), do not accept cash or issue Form 809.

    4. If a check is received with the OIC package, do not complete Form 3244, or any other posting documents.

  2. If the taxpayer requests acknowledgement of the payment, employees may use a copy of the payment stamped with a Proof of Delivery stamp.

  3. Do not complete Form 3244 or any other posting documents.

  4. Prepare Form 3210 following procedures on completing Form 3210 listed in IRM 21.3.4.7.10, Transshipping of Payments or Payments with Returns.

  5. OIC packages with payments must be sent using overnight traceable mail to either the Brookhaven or Memphis IRS campus based on the state of residency.

  6. Mailing addresses are located in IRM 21.1.7.10.3, Processing Centralized Offer in Compromise (COIC) Payments.

  7. Subsequent payment without a Form 656. If a subsequent payment is received without a Form 656, complete Form 3244 to process the subsequent payment using RS-PCC and take the following actions:

    1. If a written designation was noted on the payment, apply the payment(s) directly to the tax liability as designated.

    2. If no written payment specification was noted, apply the payment(s) directly to a tax liability to the best interest of the government.

    3. DPC. Use DPC "02" when posting subsequent periodic offer payments specified to the trust fund portion when the offer was submitted by a corporate taxpayer.

    4. In all other situations, use DPC "35" .

  8. Form 656-B, Offer in Compromise Booklet, includes Form 656, Offer In Compromise, and Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals.

  9. Employees may assist with completion of Form 656only.

  10. Employees cannot assist in completing Form 656-B

  11. If the taxpayer does not have Form 656-B and is unable to download Form 656-B, provide the toll-free phone number for ordering forms and publications or you may offer to order Form 656-B using Elite in AMS.

  12. Provide the taxpayer with an explanation of what is needed to document entries on Form 433-A.

  13. Advise them to send the completed package to the address listed in Form 656-B.

Restitution Payments
  1. The IRS has a specific office to collect and process all criminal restitution payments in which the IRS is the victim of a crime.

  2. If criminal restitution payments are mis-routed to an IRS TAC office or campus, use Form 3210. Follow procedures for completing Form 3210 listed in IRM 21.3.4.7.10, Transshipping of Payments or Payments with Returns.

  3. Mail to the address below:


    Internal Revenue Service
    IRS – RACS
    Attn: Mail Stop 6261, Restitution
    333 W Pershing Ave
    Kansas City, MO 64108
Indemnity Agreements
  1. The Government Losses in Shipment Act (GLISA), 40 USC 17301-17309, authorizes the issuance of indemnity agreements by the Bureau of Public Debt (BPD) to replace negotiable securities or instruments, such as cashier's checks, money orders, treasury bonds, etc. if the taxpayer has actually paid the money.

  2. Most situations occur in TACs when the taxpayer presents payment for tax and it is lost by an IRS employee or by UPS in route to the SPC.

    1. TAC employees are responsible for notifying the taxpayer of the loss and providing assistance in recovering the payment.

    2. If form of payment was made by cashier's check, money order, treasury bond, etc., an indemnity agreement (see example below) may need to be signed to assist the taxpayer in recovering the lost payment.

    3. In addition, follow procedures in IRM 21.3.4.7.16, Loss or Shortage of Payments.

    4. Replacement for the loss should be obtained without an indemnity agreement, if possible.

    5. Many taxpayers use postal money orders that can be traced and a replacement can be obtained by completing Form P.S. 6401, Money Order Inquiry.

    6. A replacement is issued within three weeks without an indemnity agreement.

    7. If form of payment was by personal check which has not been cashed, advise taxpayer to stop payment on check and reissue new payment. Indemnity agreements are not provided for personal checks.

  3. Commercial banks are requesting signatures on indemnity for cashier's checks. These requests are sent for replacement cashier's checks that were not received by IRS or lost by IRS and have not been submitted for payment to the issuing institution.

  4. The bank will not issue a replacement check until an indemnity agreement is issued by BPD. Refer to IRM 21.5.7.4.7.7, Cashier's Check, for further guidance.

  5. TACs that receive indemnity agreement requests from taxpayers should forward the request to the FA area director (AD) for approval. The request should include the following information:

    • Taxpayer name and TIN

    • Date the instrument was issued.

    • Amount of the instrument

    • The financial institution name and address

    • Address to mail the replacement check (usually the lockbox of the center that processes your payments). See IRM 21.3.4.7.9.4, Addresses for TAC Remittances.

    • Documents provided by the taxpayer or third party.

    • The efforts to obtain a replacement.

    • Written request for an indemnity agreement from the financial institution.

    • A copy of the negotiable security or instrument.

    Example:

    Memorandum for Chief, Accounting and Tax Payment Branch

    FROM: (director’s name)
    Field Assistance Area Director, Area ___(area #)
    SUBJECT: Indemnity agreement relating to_____________ (taxpayer's name, TIN)

    Pursuant to IRM 3.0.167.11, Indemnity Agreements, we request that an agreement of indemnity be issued based on the enclosed request from_____________________ (name of bank).

    The taxpayer is:
    (Taxpayer name and TIN)
    (Taxpayer address)
    (Taxpayer city, state and zip code)

    A treasurer’s check was issued by the (name of bank), (check #) payable to Internal Revenue Service, dated (check date), in the amount of $ (amount of check). The bank's main office is located at (main office address). This check has not been cashed.

    (Name of bank) should be instructed to send the replacement check to:

    Internal Revenue Service
    Attn: ( )
    (Address where payment should be forwarded)

    If you have any questions regarding this matter, please call the senior operations manager or area analyst at ____________________________________________(contact info).
  6. Inform the taxpayer that it will take 60 to 90 days to process an indemnity agreement.

  7. Under no circumstances will it be reissued payable to the taxpayer.

  8. Once a formal request for an indemnity is received from the bank, the request should be submitted to the losses and shortages analyst at:

    Internal Revenue Service
    Losses and Shortages Analyst
    Attn: Susan N. Hankerson
    2970 Market St 3B.G04.144
    Philadelphia, PA 19104
  9. If the taxpayer incurs a bank charge in obtaining replacement funds, refer to IRM 21.5.3.4.11, Reimbursement of Bank Charges – Form 8546, for instructions on how the taxpayer can file for reimbursement. See IRM 1.2.14.1.11, Policy Statement 5-39, for guidance on taxpayer claims for reimbursement of bank charges due to loss or misplacement of taxpayer checks.

  10. In rare cases where the TP repaid the funds/payment and the financial institution will not issue a replacement check or money order unless they have an indemnity agreement, an affidavit of non-receipt may be more appropriate. Refer to IRM 21.5.7.4.7.7, Cashier's Check, or IRM 21.5.7.4.7.8, Money Orders, for further guidance.

Accepting Small Business/Self-Employed (SB/SE) Payments
  1. When a taxpayer is in the TAC with a payment designated to a specific SB/SE employee, the FA employee will give the taxpayer the SB/SE phone information to contact the SB/SE or call SB/SE directly.

  2. The SB/SE employee, manager or representative will accept and process the payment from the taxpayer.

  3. If the SB/SE employee, manager or representative cannot be located:

    1. Process the payment using FA procedures.

    2. Provide the SB/SE employee or manager notification of the payment via encrypted email and include the amount of payment, date, TC used to post it, and the tax period it was applied to.

    Caution:

    Do not send the taxpayer away without accepting the payment.

Cash Payments

  1. Field Assistance employees must accept cash payments from taxpayers who do not have a check or money order or who insist on paying in cash, unless an approved cash deviation is in effect.

  2. If a taxpayer chooses to pay by cash, offices will have a system in place to ensure that the taxpayer receives a Form 809, Receipt for Payment of Taxes.

  3. There will be at least one employee in each TAC that is issued a Form 809 receipt book, unless there is an approved cash deviation on file.

  4. Only exact change will be accepted from the taxpayer, as TAC employees may not make change.

  5. An "approved deviation" will exclude a TAC from accepting cash; however, approval must be granted by the director, field assistance (DFA).

  6. To request a "permanent" or "temporary" cash deviation:

    1. Deviations must be requested by memorandum from the area director to the DFA for TACs with fewer than 3 permanent full-time, IAR/ITAS employees or Secretary.

    2. The memorandum must provide specific details on why staffing is inadequate, security concerns, future hiring plans to backfill any vacant position(s), and the projected date when the TAC will start accepting cash.

    3. Staffing is determined by using the permanent and seasonal on-rolls data.

  7. Removing Temporary Deviations: For approved temporary cash deviations, once appropriate staffing is acquired, the area will send a memorandum to the headquarters remittance analyst requesting removal from the deviation listing.

  8. The status for each TAC should show courier, smart safe, permanent deviation or temporary deviation.

  9. If a Form 809 book holder is out of the office (examples include, training, meeting, leave, lunch), or the TAC has an approved deviation, the taxpayer will be directed to convert the cash.

    1. If the taxpayer refuses to convert the cash, the TAC should refuse the cash.

    2. TAC employees do not convert cash.

  10. During peak periods when traffic is heavy in a TAC, managers can give taxpayers the option of waiting or converting the cash.

    Note:

    Do not direct taxpayers to a specific financial institution for converting cash.

  11. For TACs that are not accepting cash payments, Pub 4996, Making a Payment - No Cash Accepted - Field Assistance Taxpayer Assistance Centers, must be posted and IRS.gov must be updated.

Procedures for Accepting Cash Payments
  1. General procedures for accepting cash payments are:

    1. Ensure that the taxpayer has the exact amount of the payment. DO NOT MAKE CHANGE.

    2. Ensure that the Form 809 book holder is available with receipt book in hand before starting the cash transaction.

    3. Validate the information for the cash payment using IDRS entity information.

    4. Ensure the cash accepted is in United States currency.

    5. Count the cash carefully in the taxpayer's presence to ensure agreement on the amount of the payment.

    6. If the employee and taxpayer agree on the amount of the cash payment, then proceed to (8) below.

    7. If the employee and taxpayer do not agree on the amount of the cash payment, follow the steps listed below prior to proceeding to (8).

      1. If the employee and taxpayer to do not agree on the amount of the cash payment, then re-count to ensure it is accurate and that you agree.

      2. If the employee and taxpayer still do not agree on the amount of the cash payment, then the manager or designee will witness and verify the amount.

      3. Recount the cash in the presence of the taxpayer and the witness.

    8. Complete Form 809 as directed in Exhibit 21.3.4-3, Form 809 Instructions and Definition of Critical and Non-Critical Fields.

    9. If you must leave the taxpayer, then tactfully return the money to the taxpayer. You are not to take possession of the cash and leave the taxpayer’s presence without issuing the Form 809 receipt.

      Exception:

      TACs with Smart Safe ONLY. After completing the Form 809 receipt, advise the taxpayer you are required to deposit the cash payment into a Smart Safe prior to providing Form 809 receipt and prior to them leaving the TAC. See IRM 21.3.4.7.8.16, Accepting Cash Payments in TACs with Smart Safe Service.

    10. Pseudonyms: TAC employees authorized the use of pseudonyms must sign Form 809 using the pseudonym in the signature.

    11. Give part 2 of Form 809 to the taxpayer. If an unauthorized third party makes the payment and Form 809 discloses new information to the third party, then mail part 2 of Form 809 to the taxpayer's address of record via United States Postal Service.

    12. Secure cash payments and receipts in a lockable metal container, immediately inside a locked drawer.

    13. All cash received by employees that is not converted or picked up by courier the day of receipt must be stored in the safe overnight.

    14. Mail original Form 809 parts 1 and 3 to the appropriate SPC on Monday or first thing Tuesday morning.

    15. The Form 809 book holder or designee will associate the following documents from the prior week (Monday thru Friday) to be mailed to SPC Receipt and Control on a weekly basis.

      • Original Form 809 receipts parts 1 and 3 with complete Trace ID. Form 809 receipts must be in sequential order.

      • If applicable, include original VOID receipts part 1, 2 and 3 with explanation of the reason on the reverse of part 1.

      • One copy of Form 795-A, Remittance and Return Report, with the reviewer’s initials.

      • If applicable, include original Form 809 receipt for a non-cash payment part 1 and 3. Refer to the Note below.

      • Form 3210, if multiple Form 795-As are transshipped in the same package.

    16. Although the documents going to Receipt and Control are for separate dates, the TAC will transship a weekly package to SP Center via UPS or FedEx ground by close of business Monday or first thing Tuesday morning. See IRM 21.3.4.7.10, Transshipping of Payments or Payments with Returns.

      Exception:

      If the TAC has to issue a "Form 809 Receipt" for a non-cash payment, the TAC must immediately transship the Form 809 receipt along with the non-cash payment and all Form 809 receipts processed via overnight mail.

      Reminder:

      All Form 809 receipts must be transshipped in sequential order to avoid a Form 5919 error. Do not wait to transship weekly.

    17. When a cash payment is received with a tax return, Form 795-A will be completed and forward with the return to the SPC that issued the 809 book. Tax returns include all 1040 series, 1040-NR, 2290, 94X seres, 706, 709, 1120, and W-7 packages.

    18. The SPC will post the payment and forward the tax returns for processing.

    19. Mailing original return or form secured with cash payment: If an original Tax Return or form is received with the cash payment, date stamp the Tax Return or Form with an official "Received with Remittance" date stamp.

      1. Separate the payment from the tax return or form.

      2. List the tax return(s) or form(s) on Form 3210, Document Transmittal. Refer to IRM 21.3.4.8.6, Transshipping of Tax Returns.

      3. Mail Form 3210, Document Transmittal, with original return(s) or form to the appropriate SPC based on the geographic location of the TAC office and the type of return secured.

      4. List the cash payment(s) secured on Form 795-A, Remittance and Return Report. Refer to IRM 21.3.4.7.9, Form 795-A, Remittance and Return Report.

    20. The designated SPC for processing of paper tax returns can be found in IRM 21.3.4.8.6(1), Transshipping of Tax Returns.

    21. You may place Form 3210 with returns secured with payment and Form 3210 for returns secured without payment in the same transshipping envelope.

    22. All packages containing PII are required to be sent via a private delivery carrier (UPS and FedEx). Shipping by UPS or FedEx ground is recommended.

    23. When cash payment cannot be accepted:

      1. If the primary taxpayer on the tax return associated with the ITIN (Form W-7/Form W-7 SP) package does not have a valid TIN (SSN or ITIN.

      2. If no EIN is assigned. Refer to Job Aid for Procedures Handling Cash Payments Newly Assigned EIN.

    24. Keep part 4 of Form 809 with the receipt book.

    25. Secure the Form 809 receipt book in a lockable metal container inside a locked cabinet when not in use.

      Note:

      See IRM 21.3.4.7.8.15.1, Procedures for Processing Cash in TACs with Courier Service, and IRM 21.3.4.7.8.16.1, Procedures for Processing Cash in TACs with Smart Safe Service.

Completing Form 809 Receipt
  1. Complete Form 809 as directed in Exhibit 21.3.4-3, Instructions and Definition of Critical and Noncritical Fields.

    1. Print legibly.

    2. Enter date received in MMDDYYYY format.

    3. Ensure the form has no erasures, alterations, mark overs or whiteout in any critical field (name of taxpayer, TIN, money amounts, date Form 809 is issued, and employee signature).

    4. Ensure the form has no math errors or other preparation errors.

    5. The form must have a correct and unaltered signature of the employee to whom the book was issued.

    6. Enter appropriate TC(s).

    7. List only one tax period or user fee.

    8. Enter the taxpayer's complete address including zip code.

    9. Enter the primary taxpayer’s full name including middle initials as it appears on IDRS CC ENMOD or CC INOLE. If payment is from a third party on behalf of another taxpayer, refer to IRM 21.3.4.12.5.3.2, Lien Payoff Requests from Third Parties.

      Note:

      See IRM 21.3.4.7.5.2, Transaction Code (TC).

  2. To correct a non-critical entry (name control, DPC, MFT, etc.) line through the error and enter the correct information. The preparer must initial all corrections. See Exhibit 21.3.4-3, Form 809 Instructions and Definition of Critical and Noncritical Fields.

  3. Critical errors are errors associated with waste, fraud, abuse, and embezzlement. Form 5919, Teller’s Error Advice, is issued by the e-Trak Database System to inform group managers when critical errors are observed on an 809 document (i.e., if part 3 of Form 809 is missing).

  4. Critical errors: Listed below are some of the critical errors on Form 809. This list is NOT all inclusive. See Exhibit 21.3.4-3, Form 809 Instructions and Definition of Critical and Noncritical Fields.

    1. Alterations, mark overs, whiteout or erasures in critical fields

    2. The name of the taxpayer

    3. The taxpayer identification number

    4. All money amounts (error in dollar amount)

    5. The date Form 809 is issued

    6. Complete 20 digit Trace ID Number, required for sites with Courier Service including Smart Safe

    7. Employee signature

    8. Untimely (late) remittance

    9. Form 809 issued out of sequence

    10. Late cash conversion or missing cash conversion information

    11. Manufacturer defects on Form 809

    12. Multiple periods for posting except installment agreement user fees

    13. Wrong or missing part of Form 809 receipts

    14. Part 3 Memo copy not enclosed with remittance

    15. Missing remittance

  5. If an error is made to a critical item identified above:

    1. Void all part (1, 2, 3, and 4) by clearly marking VOID across the face of each part of Form 809 receipt.

    2. Do not make alterations, erasures, or mark overs to correct errors made in preparing a receipt.

    3. Write a brief explanation of the reason for voiding on the reverse of Form 809 receipt part 1. Attach part 1, 2 and 3 (stapled together in reverse order) to the Form 795-A on the day the receipt was written.

    4. Also list the voided receipt on Form 795-A.

    5. Retain part 4 with the other Form 809 receipts in the Form 809 receipt book.

  6. If an error is discovered after part 2 has been issued to the taxpayer, prepare a new Form 809 in its entirety as a replacement receipt. Write "Replacement for receipt # NNNNNN-NN, issued on MMDDYYYY" across the top of the replacement Form 809 part 1, 2, 3, and 4.

  7. Make every effort to recover the erroneous part 2 from the taxpayer. See the table below:

    If Then
    Original part 2 is recovered.
    1. Give part 2 of the replacement Form 809 receipt to the taxpayer.

    2. VOID original Form 809 receipts parts 1, 2, 3 and 4.

    3. Mail to SPC:

      • Replacement Form 809 receipt parts 1 and 3.

      • VOIDED Form 809 receipt part 1, 2 and 3 with explanation of the reverse side of part 1.

    Note:

    Part 4 of all Form 809 receipts is to be maintained with the Form 809 receipt book.

    Original part 2 is not recovered.
    1. Do not mail Form 809 receipt part 2 of the replacement receipt to the taxpayer.

    2. Ensure that the original Form 809 receipt parts 1, 3 and 4 is voided.

    3. Mail to SPC:

      • Form 809 receipt parts 1, 2 and 3 of the replacement receipt.

      • Submit part 2 of the replacement receipt.

      • VOIDED Form 809 receipt parts 1 and 3.

    4. On the reverse of Form 809 receipt part 1 of the replacement receipt, write the reason the erroneous part 2 could not be recovered from the taxpayer and why the receipt is being voided.

    Note:

    Follow these same procedures if the Form 5919 (see IRM 21.3.4.7.13, Form 5919, Teller’s Error Advice) is requesting a replacement Form 809.

  8. The replacement Form 809 must be issued by the employee that originally issued the erroneous Form 809.

  9. If the original employee is no longer in the group (i.e., separated, transferred) the TAC group manager (GM) must identify another employee to issue the replacement Form 809 parts 1, 2, 3, and 4.

  10. If the employee is still in the TAC group but no longer assigned an 809 book, the TAC GM must request another book for the employee to re-issue the replacement Form 809. The replacement information must appear at the top of the reissued Form 809.

  11. Prior to preparing the package for transshipping, carefully review the Form 809 receipts to avoid errors. The SPC remittance processor reviews Form 809 receipts as they are received to ensure that:

    • Receipts are submitted promptly after issuance.

    • Errors to non-critical items have been properly corrected and initialed.

    • Critical items are free of alterations, erasures or mark overs.

Form 809 Receipt for Non-Cash Payments
  1. Official Receipt: If a taxpayer insists on getting a receipt for a non-cash payment, issue Form 809, Receipt for Payment of Taxes.

  2. Form 809 is the ONLY official receipt.

  3. Prepare Form 809. See IRM 21.3.4.7.8.2, Completing Form 809 Receipt.

  4. If the TAC has to issue a Form 809 receipt for a non-cash payment, the TAC must immediately transship the Form 809 receipt along with the non-cash payment via overnight mail.

Lost or Stolen Form 809
  1. When a Form 809 receipt book, or individual Form 809 receipt, is lost or stolen, immediately (within 1 hour) notify the group manager. The GM must notify the territory manager (TM), area remittance analyst and the SPC remittance security coordinator immediately.

    Note:

    Designated remittance security coordinators are listed on the SPC home page.

  2. The GM, employee or a designee must report the loss or shortage within one hour of identifying.

    1. Report lost Form 809 receipts that contain no Personally Identifiable Information (PII), using the Security Incident Report.

    2. Report lost Form 809 receipts that contain PII, using the PII Incident Reporting Form.

  3. Follow-up with a memorandum to the appropriate TM within five days. The memorandum must include the following:

    • Name and post of duty of the employee assigned the book.

    • Serial number(s) of missing receipt(s).

    • Date the receipts were lost or stolen.

    • Circumstances surrounding the loss or theft.

    • Statement of the action(s) taken to recover the receipts.

  4. Submit the memorandum via secured email through the GM to your TM.

  5. After reviewing and approving the memorandum, the TM will forward a copy to the area remittance analyst, area director and TIGTA, and return a copy to the GM.

  6. The GM will forward a copy of the memorandum with Form 795-A to the SPC remittance security coordinator who files it in place of the missing receipts.

Procedures for Ordering/Reordering Form 809
  1. SPC Receipt and Control branches issue Form 809, Receipt for Payment of Taxes, books (official receipts) to the GM with the authorization from the AD.

  2. GM may not approve transfer of an assigned Form 809 book to another employee.

  3. An initial Form 809 receipt book must be requested by authorized memorandum from the GM.

    1. The FA GM will prepare a memorandum authorizing a new user to receive a Form 809 receipt book.

    2. The memo must identify the operating division, area, territory and group number as well as employee name, official address, SEID number, position title and telephone number.

  4. A receipt book is assigned for the exclusive use of the intended employee only.

    1. A receipt book is not transferable.

    2. Once the employee receives the Form 809 book the employee must return the signed acknowledgement page of the Form 809 book to the SPC teller unit within five days of receipt.

    3. The acknowledgement will be returned via Form 3210.

      Example:

      If John Doe is assigned Form 809 book with serial number 123456-90, and retires or is furloughed, the book must be returned to the issuing SPC. The supervisor may not transfer the book to Mary Smith, who was hired to replace John Doe.

  5. Each Form 809 receipt book contains 50 consecutive numbered four part form.

    1. Part 1, Posting Voucher

    2. Part 2, Receipt for Payment of Taxes

    3. Part 3, Memo copy (remittance processor copy)

    4. Part 4, Receipt Book Copy (remains with book cover)

    SPC remittance processors should ship reorders for Form 809 books within two workdays of receipt of the reorder form. If a reorder cannot be granted, the manager will be contacted by telephone. See IRM 3.8.47.6.22, Form 809 Book Re-order Procedures for Field Assistance Taxpayer Assistance Centers.

  6. All Form 809 users must use receipts in sequential order and begin using a new Form 809 book only after issuance of all receipts from their current Form 809 book.

  7. In order to balance quality service to taxpayers, while maintaining strict control of official receipts, TAC employees may request a new Form 809 receipt book after using the 40th receipt in their current Form 809 receipt book, with managerial approval.

    1. At management discretion, TAC employees may request a receipt book sooner than the 40th receipt.

    2. A memo is required from the TAC manager requesting the issuance of a new Form 809 receipt book before the issuance of the 40th receipt.

    3. The memo must contain the information as required on the Preliminary Reorder Certificate.

  8. Form 809 receipt books may be reordered by using the reorder request form from the employees' current 809 receipt book, memorandum containing the information required from the Preliminary Reorder Certificate, or the completion of the Preliminary Reorder Certificate. The Preliminary Reorder Certificate, memorandum and the reorder form must have managerial approval.

  9. Upon issuance of Form 809 receipt number 40, the TAC employee should provide their immediate manager with the following:

    1. A copy of receipt number 40, (or last receipt issued)

    2. Request for Form 809, Receipt for Payment of Taxes

    3. Preliminary Reorder Certificate for Form 809 for TAC Employees

    4. Copies of Form 795-A or automated version for the two previous days

  10. The TAC manager should review and verify information submitted by the employee, sign the authorization section of the Preliminary Reorder request, and EEFax the request to their SPC remittance security coordinators.

  11. The TAC employee should void the original receipt request from their current Form 809 receipt book.

    • Send the voided request form to the SPC with the next Form 795-A, Remittance and Return Report, identifying they sent a preliminary request.

  12. The GM will review and authorize issuance of a new book.

  13. TAC employees authorized the use of pseudonyms must include the registered pseudonym when requesting or reordering Form 809 books.

Returning Form 809 Book
  1. If an employee is separating, transferring, or no longer required to use a receipt book as part of their tasks, the partially used Form 809 receipt book must be returned to the issuing SPC.

  2. The Form 809 receipt book is not transferable between employees and should not be destroyed.

  3. When an unused or a partially used receipt book is no longer required by a particular employee, void the remaining receipts by writing "VOID" across the front of each receipt.

  4. Prepare Form 795-A and a signed Form 3210 to the issuing SPC via traceable overnight mail.

  5. Return depleted (the book cover and part 4), partially used receipt books, Form 795-A and Form 3210 to the manager within ten workdays of last receipt issued or within ten workdays when no longer required due to position change (transfer, promotion, retirement, etc.).

  6. Form 3210 must also be signed by the TAC GM.

  7. Managers must check depleted or partially used books to ensure part 4 of all used receipts are attached and unused receipts are voided when returning Form 809 books to the SPC.

Separation of Duties for Cash Payments
  1. Separation of duties: To comply with the requirements associated with the separation of duties and to implement the remittance/courier/smart safe process, two separate employees are required to complete the cash transaction.

    1. Form 809 receipt book holder

    2. IDRS input and OTCnet Preparer

    3. OTCnet Approval (can be same as Form 809 receipt book holder)

  2. Form 809 receipt book holder: Must have CC RSTRK with definer "R" active on IDRS profile AND must not input payments on IDRS nor input to OTCnet.

    1. Manager should ensure that an employee with an assigned Form 809 book has only research command codes in his/her Integrated Data Retrieval System (IDRS) profile.

    2. Refer to IRM 10.8.34, Information Technology (IT) Security, IDRS Security Controls, for a list of sensitive command codes.

  3. IDRS input employee: Uses CC "PAYMT" which is considered a sensitive command code.

    • Profile of the IDRS inputter should be restricted from using adjustment command codes while they are performing this duty.

  4. IDRS profile monitoring: The GM must set up a system to monitor the individual profiles to ensure:

    1. The Form 809 receipt book holder does not have any sensitive or adjustment related command codes in his/her profile with an assigned Form 809 book.

    2. The IDRS input employee does not have any adjustment related command codes in his/her profile when he/she is assigned to input a payment into IDRS using CC PAYMT. Refer to IRM 21.3.4.7.8.8.1, Command Codes Used.

    3. If the manager does choose to use CC RSTRK with definer "R" in the IDRS profile of the employee inputting the payment, they will need to use CC BYPAS to add CC PAYMT into the employee’s IDRS profile.

  5. Command code BYPAS: Used to activate or remove a temporary bypass to a restriction in an employee’s IDRS profile.

    • If a manager uses CC RSTRK with definer "R" in the IDRS profile of the employee inputting the payment, they won't be able to add CC PAYMT because it is considered a sensitive command code.

  6. A command code is considered "sensitive" if it can be used to:

    • Adjust an account balance

    • Change the status of a tax module or account

    • Affect the tax liability

Integrated Data Retrieval System (IDRS) Input Procedures for Cash Payments
  1. Remittance input procedures provide for processing remittances in blocks of 20 or fewer items.

  2. Procedures are also provided for correcting erroneous input, posting items to the next day's deposit, and actions necessary when a terminal or the system experiences a breakdown.

Command Codes Used
  1. Command Codes ETXCL, SEQNC, STBLK, PAYMT, PYBAL, TXCTL, CRBLK, and VARIA are used to input cash payments.

    1. The same terminal operator must complete all the remittance processing actions for a block of payments (including CC CRBLK) on same computer.

    2. These command codes are considered IDRS sensitive, therefore the individual who inputs these command codes will be restricted from using adjustment command codes per Exhibit 10.8.34-9, Restricted Command Codes for the Role: Manual Refund Authorizers and Manual Refund Certifying Officers (RSTRK Definer M).

  2. Cash payments must be input on IDRS to the same campus where the Form 809 receipt book was issued. If the IDRS user profile of the employee who is completing the IDRS input is not pointed to the same campus where the Form 809 receipt book was issued, CC CMODE is required.

    1. Employees, whose Form 809 receipt books are issued from one campus, but have a different IDRS home campus, when posting a cash payment on IDRS, are required to use CC CMODE.

    2. Employees that are processing cash payments for another area might be required to use CC CMODE if the IDRS user’s profile is not the same campus where the Form 809 receipt book was issued.

  3. Although CC CMODE is a non-profiled command code and does not have to be put in an IDRS user’s profile, the user must be authorized to access another campus’ database. You must complete Online 5081 to gain access to CC CMODE.

  4. The user’s GM can profile them for CC CMODE.

    Example:

    If there is no IDRS input person available in your TAC, find someone in another TAC to post your payment for you. They would have to use CC CMODE for your SPC to post your payment. If the employee in the other TAC has an IDRS profile not aligned to the same campus as that the Form 809 book holder, they would have to use CC CMODE for the appropriate SPC to post the payment.

    Example:

    Employees in area 2: The IDRS campus location is Atlanta, but Form 809 books are issued from Austin and payments are sent there. Area 2 employees must use CC CMODEFR and Page Up to access the Austin Campus IDRS database to post the cash payment.

    Note:

    When using CC CMODE, make sure the first 2 digits of your Trace ID number match the office you CMODE to.

Input of Applicable Command Codes to Process Cash Payments
  1. Input the following Payment Related Command Codes on IDRS Payments:

    1. Input CC ETXCL.

    2. Input Julian date (Deposit Date) and Sequence Number (start with 000) after SEQNC is on screen.

    3. After STBLK appears on screen, input number of payments in block and total payments for that block.

      Note:

      The number of payments in the block is determined by the total number of payments received in the TAC for a particular day, not the individual 795-A.

    4. After PAYMT appears on screen, input all payments for that block.

      Note:

      When inputting the appropriate TC, make sure you input the date the taxpayer actually made the payment.

    5. If block count and payment amounts match what was input, PYBAL will appear on screen.

    6. Press Page Up and PAYMENTS will appear.

    7. Print two copies of this screen for reviewer.

    8. After all payments have been input for the day, input TXCTL and print out two pages for reviewer.

  2. Once the input person has processed all cash payments into IDRS for a day, he/she will forward a copy of IDRS responses from PYBAL and TXCTL to the reviewer, notifying them that this has been completed.

    Note:

    If there are more than 20 payments, this process will have to be repeated for the remaining payments.

Posting Cash Payments
  1. User Fees - Treat all User Fees as if the module does not exist. TAC Offices are not to put any money on the Deposit Ticket (OTCnet) to the User Fee appropriation because applying it to the Masterfile causes problems for journalization and balancing in Accounting.

  2. Amended Payments - Secondary transaction codes do not have to be monitored in the case of 1040X’s and 941X’s and other TC 570 transactions payments where the credit is held.

  3. If there is any doubt as to whether the module is on IDRS, error on the side that the module is not on IDRS and process accordingly.

  4. If errors are made when inputting the above IDRS command codes, use either CC CRBLK or CC VARIA to correct.

    1. However these command codes cannot be used if CC PYBAL has been successful.

    2. This can cause duplication of errors and accounting variances.

  5. If your IDRS terminal goes down, see IRM 2.4.15.1.4, Recovery of Data in Event of Breakdown. If you are inputting a payment and the DPC is not present on the Form 809 receipt, research the payment source using all available data sources and if no information is available use DPC "00" .

Form 2424: Correcting Input of Duplicate Cash Payments and Errors
  1. Crediting taxpayer accounts for cash payments received must be handled with the same care and precision as cash handling.

    • Credit taxpayer accounts for the exact amount of cash received from the taxpayer.

  2. Form 2424 requirements - A digitally signed Form 2424, Account Adjustment Voucher, is required with the deposit when:

    1. There are many deposit or posting discrepancies identified, that must be corrected by the campus,

    2. There is a discrepancy with the daily TAC deposit identified by campus accounting, and Form 2424 is necessary,

    3. If a payment cannot be input into IDRS by the TAC, because IDRS is down, Form 2424 is necessary. Notate in the comments sections of Form 2424 "NEW EIN" or "IDRS Down" ,

    4. Discovered cash - see IRM 21.3.4.7.15, Discovered Remittances.

  3. When Form 2424, Account Adjustment Voucher, is required, it must be approved and digitally signed by the TAC GM with the deposit or within 24 hours upon notification from campus accounting that an out of balance condition exists.

  4. When Form 2424 is required, Form 809 receipt in the Tracer ID section of parts 1, 3 and 4 must be notated "Form 2424" .

  5. Completed Form 2424 digitally signed by the manager is required to be uploaded to ATP SharePoint site on the OTCnet Deposit ticket date.

  6. The original copy of Form 2424 is to be maintained as part of the retention file with the deposit.

  7. See Instructions for Form 2424 in IRM 21.7.7.5.4.1.1.2, Form 2424 Instructions.

  8. Refer to IRM 3.8.47.5.5.2, Accounting Packages from Cash Depositing Taxpayer Assistance Centers (TACs).

    Example:

    If you are notified that your previous input of payments was duplicated or you have made an input error resulting in an out of balance condition, you must complete Form 2424, Account Adjustment Voucher, within 24 hours after notification.

Notification of Dropped Files
  1. If you are notified from campus accounting that payments input have been placed in a dropped file or did not post properly due to system error, you must complete the following steps:

    1. Pull TAC retention file for designated payment

    2. Complete and submit an approved Form 6759, Request for Taxpayer Data

    3. Obtain a digital signature from the manager

    4. Route Form 6759 to point of contact for your campus

    5. Re-input Payment

Creating the Trace ID Number
  1. After the taxpayer has left, the 809 book holder should either stamp or manually write the fourteen (14) digit Trace ID number on parts 1, 3 and 4 of the Form 809 in the box marked Deposit Trace ID.

    The fourteen digit Trace ID Number is made up as follows:
    Numbers 1-2 SP Campus (Fresno, Kansas City or Austin)
    Numbers 3-4 Always 55 - Field Assistance
    Numbers 5-11 Deposit date in YYYYDDD format for Julian date, see IRM 3.11.10-4, Julian Date Calendar, Perpetual and Leap Year.
    Numbers 12-14 Specific TAC ID number
  2. When IDRS input is completed, the final six numbers (14-20) will be identified and hand written on:

    1. The photocopies of Form 809 receipt part 3 by the IDRS input person.

    2. Parts 1, 3 and 4 of the original Form 809 receipt by the Form 809 receipt book holder.

  3. A Trace ID number is NOT required when:

    • Form 809 receipt is issue for a non-cash payment. Refer to IRM 21.3.4.7.8.3, Form 809 Receipt for Non-Cash Payments, for more information when a Form 809 receipt is issued with a non-cash payment.

    • When IDRS cannot be completed at the TAC for a cash payment and Form 2424 is required. Example, IDRS is down or NEW assigned EIN number.

Over The Counter Network (OTCnet)
  1. The OTCnet is a secure web-based application, developed with the Federal Reserve Bank of St. Louis that:

    1. Automates the over the counter (OTC) deposit reporting process including the preparation of deposit.

    2. Captures summary accounting information at the point of deposit.

    3. Facilitates the classification of Treasury collections on a daily basis.

  2. OTCnet supports the Office of Management and Budget’s direction to provide more timely classification of accounting data and provide financial institutions that service federal program agencies the ability to:

    • Confirm and reject deposits

    • Create, credit and debit adjustments

  3. Taxpayer Assistance Centers use OTCnet to create deposit tickets.

  4. Employees are designated as Deposit Preparers and Deposit Approvers.

OTCnet Users Roles and Responsibilities
  1. Local Security Administrator (LSA)/ Primary Local Security Administrator (PLSA)

    1. Create Employees as Users needing access to OTCnet

    2. Create, modify and delete permissions

    3. Change user status and re-activate users

    4. Reset passwords

    5. View security reports

    6. Collect and maintain the signed Rules of Behavior prior to creating any user

    7. Recertify users annually in your organization

  2. Deposit Preparer:

    1. Complete and sign the Certification Form Authorization and Rules of Behavior before being granted access to OTCnet

    2. Create deposits and save as a draft or save for approval

    3. View/search deposits

    4. View business reports

    5. Research adjustments

    6. Review the deposit information for errors and select "previous" to return to the input screen to make corrections

    7. Prepare Form 10160, Receipt for Transport of IRS Deposit (see IRM 21.3.4.7.8.12, Form 809 Receipt Transshipping)

  3. Deposit Approver:

    1. View deposits from the Manage Deposit Menu

    2. Search/Select the deposit you would like to approve

    3. Review the deposit information for errors

    4. Submit deposit to the financial institution

    5. Reject deposits ONLY prior to submission

    6. View Business Reports

    Note:

    Users may be assigned to OTCnet as both a Deposit Preparer and Approver; however you cannot approve a deposit that you prepared.

  4. Viewer:

    1. View deposits

    2. Search deposits

    3. Search adjustments

    4. View reports

    Note:

    Viewers cannot manipulate any data in the OTCnet system.

Obtaining Access to OTCnet
  1. Contact your manager to determine if you are authorized to request access.

    • See IRM 3.8.45.2.2.1, OTCnet User Roles and Responsibilities.

  2. In order to obtain access to OTCnet, you must submit the following forms to your Local Security Administrator (LSA):

    1. Authorization Form

    2. Certification Form

    3. Rules of Behavior

  3. To obtain the forms, contact your LSA.

OTCnet Contingency Plan
  1. If OTCnet experiences an outage or if the TAC is unable to access OTCnet due to local problems, the deposit WILL NOT be created in OTCnet.

    Note:

    All offices need to have a backup at another location to assist with this type situation.

  2. TAC Offices will contact the Help Desk to determine what the problem is and the expected time the system will be unavailable.

  3. If the system will not be available to complete the process, contact your area remittance analyst to advise of system failure.

  4. Use the following If…Then Chart to determine the action to be taken if OTCnet is unavailable.

  5. The action to be taken will depend upon your status in the deposit process.

  6. Keep available a copy of the Contingency Matrix.

    If Then
    OTCnet is not available due to an outage (i.e., the problem is internal to the OTCnet system). Users will be notified thru email when the OTCnet system is down. Immediately contact your area remittance analyst to inform them of the system failure.
    • Secure the deposit in the safe.

    • Input the deposit into OTCnet on the next business day as a separate deposit and annotate that OTCnet was down and give the date the collections are for mm/dd/yyyy.

    • Do not complete Form 2424.

    OTCnet cannot be accessed due to local problems at the TAC (i.e., in-house server or Internet is not available). Deposit ticket and approval needs to be secured from a backup TAC.
    • If no backup is available, immediately contact your area remittance analyst to advise them of the system failure.

    • Secure the deposit in the safe.

    • Input the deposit into OTCnet on the next business day as a separate deposit and annotate that OTCnet was down and give the date the collections are for mm/dd/yyyy.

    • Do not complete Form 2424.

    An OTCnet deposit was begun but not yet saved as a draft and the OTCnet system goes down. The OTCnet deposit will not be found in the system upon restoration of normal functionality. No further action is needed in OTCnet.
    • Immediately contact your area remittance analyst to advise them of the system failure.

    • Secure the deposit in the safe.

    • Input the deposit into OTCnet on the next business day as a separate deposit and annotate that OTCnet was down and give the date the collections are for mm/dd/yyyy.

    • Do not completed Form 2424.

    An OTCnet deposit was saved as a draft in OTCnet and the OTCnet system goes down. The original OTCnet deposit will be in the system upon restoration of normal functionality.
    • Immediately contact your area remittance analyst to advise them of the system failure.

    • Secure the deposit in the safe.

    • Once the OTCnet system is restored, the Deposit Preparer must delete the saved draft of the OTCnet deposit from OTCnet.

    • Create a separate deposit for that day.

    An OTCnet deposit is awaiting approval (from the Deposit Approver) in OTCnet and the OTCnet system goes down. The OTCnet deposit was saved awaiting approval and should be in the system upon restoration of normal functionality.
    • Immediately contact your area remittance analyst to advise them of the system failure.

    • Secure the deposit in the safe.

    • Once the OTCnet system is restored, the Deposit Approver must reject the deposit awaiting approval and the Deposit Preparer must then delete the deposit from OTCnet.

    • Create a separate deposit and annotate that OTCnet was down and give the date the collections are for mm/dd/yyyy.

Submission Processing Accounting and Tax Payment (ATP) Branch SharePoint Site
  1. SharePoint Site Address - Submission Processing, Accounting and Tax Payment (ATP) Branch SharePoint site, Accounting Package Repository - All Sites, is the repository for TAC cash deposit documents for Accounting Redesigned Review Accounting System (RRACS).

  2. File Creation - The Form 809 receipt book holder or designee will associate, scan and save the following documents. Create the files listed below to be uploaded to the Accounting Package Repository - All Sites, no later than close of business of the OTCnet Deposit Ticket Day.

    File one:
    • One photocopy of each Form 809 part 3 receipt with the 20 digit trace ID.

    • If any Form 809 receipts were voided, copies of VOID Form 809 receipt part 3 and the reverse side of part 1 with the brief explanation. See IRM 21.3.4.7.8.2, Completing Form 809 Receipt.

    • If any Form 809 receipts were issued for a non-cash payment, copy of part 3.

    File two:
    • IDRS prints "PAYMENT" from response page to CC PYBAL.

    • When applicable, Form 2424 digitally signed by the manager with comments added.

      Example:

      "NEW EIN" or "IDRS Down" if cash payment could not be processed at the TAC with a newly assigned EIN number or IDRS is unavailable. Form 2424 is required to be completed and uploaded to the ATP SharePoint site on the OTCnet Deposit ticket date.

    File three (when applicable):
    • Form 2424, when TAC is subsequently contacted by a RRACS accounting technician for a new or revised Form 2424, Account Adjustment Voucher.

  3. Naming convention - The following naming convention will be use when saving the files in SharePoint:

    1. OTCnet Deposit Ticket date (mm.dd.yy) 809

    2. OTCnet Deposit Ticket date (mm.dd.yy) PYBAL

    3. OTCnet Deposit Ticket date (mm.dd.yy) F2424 or (mm.dd.yy) F2424 rev, for revised Form 2424

      Example:

      02.03.14 809; 02.03.14 PYBAL; 02.03.14 F2424

      Note:

      Once the TAC’s Cash Accounting documents are uploaded to the appropriate folder on the Submission Processing, ATP Branch SharePoint site Accounting Package Repository - All Sites, these documents MUST be deleted from the desk top folder.

Form 809 Receipt Transshipping
  1. Transshipping Mailing Requirement - Monday or first thing Tuesday morning, the Form 809 book holder or designee will associate the following documents from the prior week (Monday thru Friday) to be mailed to SPC Receipt and Control on a weekly basis:

    1. Original Form 809 receipts part 1 and 3 with complete 20 digit Trace ID number.

    2. Form 809 receipts must be in sequential order.

    3. If applicable, include original VOIDED Form 809 receipt part 1, 2 and 3 with explanation of the reason for the VOID on the reverse of part 1.

    4. If applicable, include original Form 809 receipt for a replacement 809 receipt. Refer to IRM 21.3.4.7.8.2, Completing Form 809 Receipt.

    5. If applicable, include original Form 809 receipt for a non-cash payment part 1 and 3. Rrefer to the exception below.

    6. One copy of Form 795-A with the reviewer’s initials.

      Note:

      One copy of Form 795-A with the reviewer’s initials must be kept with the Remittance Acknowledgment Transmittal binder.

    7. If applicable, include required Form 3210 when multiple Form 795-As are transshipped in the same package.

      Note:

      Although the documents going to Receipt and Control are for separate dates, the TAC will transship a weekly package to the SPC via UPS or FedEx ground by close of business Monday or first thing Tuesday morning. See IRM 21.3.4.7.10, Transshipping of Payments or Payments with Return.

    Exception:

    If a Form 809 receipt is issued for a non-cash payment, the Form 809 receipt with the non-cash payment must be transshipped to the designated SPC for processing no later than the next business day after receipt via overnight traceable mail.

    Reminder:

    All Form 809 receipts must be transshipped in sequential order to avoid a Form 5919 error. Do not wait to transship in the weekly packet.

  2. Maintain documentation in the appropriate retention file. See IRM 21.3.4.7.8.15.3, Courier Service Retention Files, or in the Smart Safe retention files, see IRM 21.3.4.7.8.16.5, Smart Safe Retention Files.

Preparing Form 10160, Receipt for Transport of IRS Deposit
  1. Form 10160, Receipt for Transport of IRS Deposit, is required to be completed for all deposits in TACs with Courier Service. For TACs with Smart Safe Service, Form 10160 is ONLY required when making a Single Large Deposit that is not made using the Smart Safe.

    Note:

    Dunbar is the courier service for all Smart Safe sites and Loomis is the Courier Service for all Courier sites.

  2. The following instructions must be used when completing Form 10160, Receipt for Transport of IRS Deposit.

  3. Form 10160 must be attached to the OUTSIDE of the deposit bag.

  4. The 809 book holder (or designee) will prepare and sign Form 10160, Receipt for Transport of IRS Deposit.

  5. Form 10160 must be completed for each courier pickup associated with Courier Service.

  6. Ensure the following information is contained on each Form 10160:

    1. The name and signature of the designated IRS FA representative or designee who released the deposit to the Courier Dunbar or Loomis Service employee.

    2. The time the deposit was released to the Courier Dunbar or Loomis Service employee.

    3. The date the deposit was released to the Courier Dunbar or Loomis Service employee.

    4. The number of Disposable Tamper Evident Bank Deposit Bags released to the Courier Service employee. This number should be entered in "No. of Boxes" .

    5. In the "Description" column the employee should write the serial number of the disposable deposit bag.

    6. The "Remarks" column should include the dollar amount of the deposit.

    7. Tear the serial number from the top of the disposable bag and staple to the copy of the Form 10160 for the retention file.

    8. The name and signature of the Courier Dunbar or Loomis Service employee who received the deposit. Also see IRM 3.8.45.1.9.1, Courier Service Requirements and Responsibilities.

    9. The TAC must retain one carbon copy of Form 10160 with the Courier Dunbar or Loomis Service employees signature, date, and time they took possession of the deposit.

    10. The courier must return, by the next business day, the original completed Form 10160 with bank representative's signature, date, and time the deposit was received by the depository. See IRM 3.8.45.1.9.2, Receiving Bank Employee Requirements and Responsibilities.

    11. It is critical to reconcile each day's Form 10160 to ensure you are receiving dedicated service (i.e., the time between your release to the courier and the release to the bank is not in excess). If discrepancies are found, immediately notify the designated SPC Operations Chief with responsibility for deposits.

  7. Loomis Courier Service: If Form 10160 is not returned from the bank as required or if it is returned without a signature:

    1. Do not attempt to resolve Courier Service Issues (CSI), including those relative to the Form 10160, with the courier employee.

    2. Immediately notify the Courier Service's help desk to report CSIs; for Loomis Customer Support Team the number is 1-877-877-0560.

    3. Be sure to get the name of the representative, his / her location, ticket number and the estimated time frame to resolve the issue.

    4. It is recommended that each GM get to know their Local Loomis Branch Manager’s name and phone number so that when CSIs occur they can be raised directly to them.

    5. If Loomis fails to correct the issue in the timeframe given, the issue should be elevated to the area remittance analyst for handling. The area will refer to the HQ analyst for support as needed, providing the help desk ticket number, or the name, phone number and response of the branch manager contacted.

    6. Update the Courier Service Issue Log and Performance Matrix as required per IRM 21.3.4.7.8.15.2, Courier Service Issue Log and Performance Matrix.

  8. Dunbar Courier Service: If Form 10160 is not returned from the bank as required or if is return without signature:

    1. Immediately notify your area remittance analyst via email. The area remittance analyst will notify FA HQ analyst.

    2. Update the Smart Safe Service Issue Log and Performance Matrix as required per IRM 21.3.4.7.8.16.4, Smart Safe Service Issue Log and Performance Matrix.

      Reminder:

      Form 10160 is only required for single large cash payment/special pick-up for TACs with Smart Safe.

  9. When Form 10160 is not returned and you have taken the appropriate actions to ensure that the deposit(s) was made:

    1. Check OTCnet (after 2 business days) to determine if the deposit was confirmed.

    2. If deposit was confirmed, your Form 10160 issue for that particular day is closed.

    3. Document the Issue Log and Performance Matrix with the details that closed the issue. See IRM 21.3.4.7.8.15.2, Courier Service Issue Log and Performance Matrix, and IRM 21.3.4.7.8.16.4, Smart Safe Service Issue Log and Performance Matrix.

    4. If the deposit has not posted, contact the HQ analyst immediately with the facts and the results of your above findings.

    5. Date stamp the reverse side of each Form 10160 with the date the form was received from the bank via courier.

    6. Retain each Form 10160 for three years from date of deposit. Refer to IRM 21.3.4.7.8.15.3, Courier Service Retention Files, or IRM 21.3.4.7.8.16.5, Smart Safe Retention Files.

Preparing Form 2679, Teller's Daily Balance and Reconciliation
  1. Form 2679, Teller's Daily Balance and Reconciliation, is required for TACs with more than one 809 book holder taking cash on the same day, when more than one person is being used to count the cash or if cash collected is transferred from the Form 809 book holder to a reviewer designated by the manager.

  2. The following instructions must be used when completing Form 2679, Teller's Daily Balance and Reconciliation:

    1. Prepare Form 2679 in triplicate for each cash deposit

    2. Box 1 (Office Location): Name of TAC

    3. Box 2 (Teller): Enter reviewer’s name

    4. Box 3 (Date): Enter date of Form 809 receipt, cash received

    5. Box 4 (Cash Collections): List the total cash receipts under the correct Denomination, then enter the total coins and total currency for each column

    6. Box 5 (Total coins and currency): Enter total from Box 4

    7. Box 6 through Box 11: Leave Blank

    8. Box 12 (Total for Deposit): Enter the amount from Box 5

    9. Box 13 (Signature of Balancer): Must be signed by the reviewer

    10. Box 14 (Signature of Teller): Must be signed by the Form 809 employee

    11. Box 15 through 22 of page 2: Do not complete

  3. Once the collected cash has changed hands, Form 2679 must be completed and signed by both the Form 809 receipt book holder and the designated reviewer.

  4. The designated reviewer is responsible for the collected cash until the deposit is picked up by the Courier Service

    Note:

    The original copy of Form 2679 must remain with the retention file, a copy provided to the Form 809 book holder (Teller) and a copy provided to the designated reviewer.

Accepting Cash Payments in TACs with Courier Service
  1. General Information - This is a process whereby TACs will accept cash from taxpayers and a courier picks up and deposits the funds directly into an IRS account at a local Treasury Government Authorized Bank.

    1. Deposits will be tracked using the OTCnet and taxpayers receive credit for the payment through IDRS payment command code input.

    2. The OTCnet system will automate the over the counter (OTC) deposit reporting process and capture detailed accounting information at the point of deposit.

    3. Cash will be deposited in the Federal Reserve Bank within the 24 hour IRM requirement, eliminating numerous teller errors and allowing quicker application to the taxpayers account.

    4. Utilizing a Courier Service facilitates a safer work environment for employees.

  2. A Courier TAC is a TAC that does not have a smart safe.

  3. Follow procedures for accepting cash payments as directed in IRM 21.3.4.7.8.1, Procedures for Accepting Cash Payments.

  4. Complete Form 809, Receipt for Payment of Taxes, as directed in IRM 21.3.4.7.8.2, Completing Form 809 Receipt.

  5. Secure cash payments and receipts in a locked metal security container immediately. All cash received by employees that is not picked up by courier the day of receipt must be stored in the safe overnight.

  6. All cash payments must be recorded on Form 795-A, Remittance and Return Report, as directed in IRM 21.3.4.7.9, Form 795-A, Remittance and Return Report.

  7. When IDRS input can not be completed for a cash payment because IDRS is down or no TIN assigned, complete a Form 2424, Account Adjustment Voucher.

    1. This includes cash payments received with a newly assigned EIN number or if IDRS is unavailable.

    2. Notate comments section of Form 2424 "NEW EIN" or "IDRS Down" .

    3. Notate parts 1, 3 and 4 of Form 809 receipt, on the Tracer ID section, "Form 2424" .

    4. The completed Form 2424 is to be kept with the package for IDRS and OTCnet input and to be uploaded to the ATP Accounting SharePoint site.

    • A cash payment cannot be accepted without an EIN number. Refer to IRM 21.3.4.14, Applying for an Employer Identification Number (EIN), and IRM 21.7.13.3.5.1, EIN Toll-Free Telephone Service-Domestic Entities, for alternative methods to obtain an EIN number.

    • A cash payment cannot be accepted if the primary taxpayer on the tax return associated with the ITIN (Form W-7/Form W-7SP) package does not have a valid TIN (SSN or ITIN).

    • See IRM 21.3.4.7.8.8.4, Form 2424: Correcting Input of Duplicate Payments and Errors.

Procedures for Processing Cash in TACs with Courier Service
  1. The 809 book holder or designee must complete a courier package:

    1. Complete the bank deposit slip.

    2. Immediately place the bank deposit slip and cash in confidential envelope.

    3. Complete the outside label of the disposable tamper evident bank deposit bag with the courier pick-up information.

    4. Place the confidential envelope with the collected cash in a disposable tamper evident bank deposit bag.

    5. Place disposable tamper evident bank deposit bag with cash in locking container in the safe.

    6. Complete Form 10160, Receipt for Transport of IRS Deposit. For preparation refer to IRM 21.3.4.7.8.13, Preparing Form 10160, Receipt for Transport of IRS Deposit.

    7. Courier package is to be placed in the safe by either the Form 809 receipt book holder or the designated reviewer preparing Form 2679, Teller’s Daily Balance and Reconciliation.

    8. The OTCnet deposit ticket will be included in the disposable tamper evident bank deposit bag once the OTCnet processing is complete.

      Note:

      If the bank deposit slip is not completed and included in the disposable tamper evident bank deposit bag for the courier, this could cause a delay with the bank confirming the deposit on OTCnet.

      Note:

      Form 795-A and Form 809 can be faxed to another employee in a remote location for input of IDRS and OTCnet, if necessary. Since Personally Identifiable Information (PII) is on the 809 receipt, the employee must ensure that safeguards for faxing sensitive information contained in IRM 11.3.1.14, Facsimile (FAX) and Electronic Facsimile (EEFAX) Transmission of Tax Information, are being followed.

  2. The Form 809 book holder will provide the courier cash retention package for IDRS input:

    1. Two copies of Form 795-A

    2. Photocopy part 3 of each Form 809 receipt issued

    3. When applicable, photocopy of each VOID Form 809 receipt part 3 with one copy of the reversed side of part 1 including a brief explanation for the VOID. See IRM 21.3.4.7.8.2, Completing Form 809 Receipt.

    4. When applicable, complete Form 2424, Account Adjustment Voucher, if cash is accepted with a newly assigned EIN or if IDRS is unavailable, with a manager’s digital signature, refer to IRM 21.3.4.7.8.8.4, Form 2424: Correcting Input of Duplicate Payments and Errors.

    5. If cash collected is provided to a reviewer, Form 2679 is required. Refer to IRM 21.3.4.7.8.13, Preparing Form 2679, Teller’s Daily Balance and Reconciliation.

    6. Original Form 809 receipts and cash are kept in the possession of the Form 809 book holder unless there is a reviewer.

    7. Original Form 809 receipts must contain the remaining six (6) digits of the Trace ID Number on parts 1, 3 and 4.

  3. Review and Reconcile. Employee completing IDRS and OTCnet input or designee must review information on Form(s) 795-A with photocopies of Form 809 receipt for accuracy, SSN, name control, dollar amount, etc. Refer to IRM 21.3.4.7.9.2, Reviewing and Reconciling - Payments, Posting Vouchers, Form 795-A and Form 3210 for Payments and Payments with Returns.

  4. IDRS input. Employee completing the IDRS input must:

    1. Complete IDRS input, refer to IRM 21.3.4.7.8.8, IDRS Input Procedures for Cash Payments.

    2. Print "PAYMENT" screen from IDRS responses from CC PYBAL.

    3. Print "TAX CLASS" screen from IDRS response from CC TXCTL to confirm payment(s) were processed via IDRS.

    4. When applicable, when IDRS input cannot be completed, complete Form 2424, Account Adjustment Voucher, to confirm payment(s) not processed on IDRS. Notate in the comments sections of Form 2424 "NEW EIN" or "IDRS Down" . If cash payment could not be processed at the TAC, notate Form 809 receipt in the Trace ID section of part 1, 3 and 4 "Form 2424" .

      Note:

      Form 795-A and Form 809 can be EEFaxed, faxed or scanned and secure emailed to another employee in a remote location for input of IDRS and OTCnet, if necessary. Since PII is on the Form 809 receipt, the employee must ensure that safeguards for transshipping sensitive information contained in IRM 11.3.1.14, Facsimile (FAX) and Electronic Facsimile (EEFAX) Transmission of Tax Information, are being followed.

  5. OTCnet input. Employee completing the OTCnet must:

    1. Create the OTCnet deposit.

    2. Include tax class and dollar amount information from PAYMENT print from IDRS CC PYBAL print and, when applicable, information from Form 2424, Account Adjustment Voucher.

    3. If OTCnet is down, and deposit ticket cannot be completed via OTCnet, follow IRM 21.3.4.7.8.10.3, OTCnet Contingency Plan.

    4. Print "Awaiting for Approval" OTCnet screen.

  6. OTCnet approver. Employee completing the OTCnet approval must:

    1. Reconcile and review IDRS CC PYBAL print dollar total amount plus, when applicable, Form 2424 total dollar amount. MUST match the OTCnet deposit ticket total dollar amount.

    2. Print two copies of the approved OTCnet deposit ticket.

    3. One copy of the OTCnet deposit ticket must be associated with the courier cash package and the other copy is to be kept with the courier retention file.

  7. OTCnet approver (or designee) will verify that outstanding OTCnet deposit tickets are confirmed.

  8. If a "CONFIRMED" OTCnet deposit slip does not show on OTCnet within two (2) business days:

    1. Contact the TAC GM for resolution.

    2. The TAC office must contact the depository’s Point of Contact (POC) to advise and determine status of the unconfirmed deposit within 24 hours.

    3. If the contact with the bank’s POC fails to resolve the unconfirmed deposit condition and/or the problem within 24 hours after the initial contact, report the incident to:

      • Area remittance analyst including the results of the above contact. The area remittance analyst will contact the headquarters courier project manager for handling.

      • The office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management (IM) Office by completing the PII Breach Reporting Form. Call (267) 466-0777 if you have any problems with the online form or have questions about completing the online form.

      • TIGTA at 1–800-366-4484.

  9. Courier issue log. OTCnet approver or designee must update the Courier Issue log and Performance Matrix. The Courier Issue Log must be updated daily. Refer to IRM 21.3.4.7.8.15.2, Courier Service Issue Log and Performance Matrix.

  10. Once IDRS and OTCnet input has been completed, the courier cash retention file package will be provided to the Form 809 receipt book holder.

  11. The Form 809 book holder must:

    1. Place the remaining six digits of the Trace ID number on the original parts 1, 3 and 4 of the Form 809. Refer to IRM 21.3.4.7.8.9, Creating the Trace ID Number.

    2. Associate original parts 1 and 3 of the Form 809 receipt with Form 795-A.

    3. When applicable, associate original VOID parts 1, 2 and 3 of the Form 809 receipt with Form 795-A.

    4. For more information, refer to IRM 21.3.4.7.8.2, Completing Form 809 Receipt.

  12. Cash accounting package repository SharePoint. On the same day the OTCnet deposit ticket, the Form 809 book holder or designee will associate the documents to be scanned, saved and uploaded to Accounting Package Repository - All Sites all required documents listed on IRM 21.3.4.7.8.11, Submission Processing Accounting and Tax Payment (ATP) Branch SharePoint Site.

  13. The courier cash retention package must be compiled per IRM 21.3.4.7.8.15.3, Courier Service Retention Files.

  14. Proper transshipping of the courier cash package to the SPC must be completed. Refer to IRM 21.3.4.7.8.12, Form 809 Receipt Transshipping.

Courier Service Issue Log and Performance Matrix
  1. The Courier Service Issue Log must be updated daily (see Accounting Package Repository - All Sites).

  2. The following information must be recorded on the log:

    1. Location – City and State

    2. Area – Provide FA area

    3. Territory – Provide FA territory

    4. Date - Current date

    5. Courier arrived within window 9:30 a.m. - 4:30 p.m. or ? (Yes/No response required). If "No" , call help desk; document action taken.

      Note:

      If you cannot validate the courier's ID (match the courier to the color photo ID provided by LOOMIS) do not release receipts. Call help desk and include on issue log.

    6. Courier Validated? (Yes/No response required). If "No" , call help desk; document action taken.

    7. Prior Day's Form 10160 Returned? (Yes/No response required). If "No" , call help desk; document action taken.

    8. Confirmed Deposit Date - Date deposit confirmed in OTCnet. The IRM requires this to be checked 2 days after deposit was input.

    9. Amount of Deposit - Dollar amount of deposit; show $0.00 for no receipts.

    10. Courier Time in TAC (In minutes) - Total time Courier spends in TAC.

      Note:

      We are charged $4 for each minute over 5 minutes that the courier is in the TAC. Please be mindful of the time.

    11. Overtime Cost (For HQ Use Only) - HQ analyst will compute @ $4 per minute for each minute over the premise time (5 minutes).

    12. Purchased Deposit Bags? (Yes/No response required).

    13. Quantity Purchased - Number of bags purchased.

    14. Cost of bags (For HQ Use Only) - HQ analyst will compute @ $20 per 100 bags.

    15. Issue(s) - Provide a brief explanation of the incidents or issues.

      Example:

      Not in uniform, no ID badge with the company logo, only one courier employee, courier failed to arrive, courier arrived late, Form 10160 not returned, etc.

    16. Location - TAC address

    17. Date Issue Closed

    18. Resolution - a brief note indicating the action taken by the TAC

      Example:

      Deposit not released, contingency plan implemented, contacted courier company officials, deposited next day, contacted HQ, etc.

Courier Service Retention Files
  1. The following documents must be retained by the GM or their designee for three years from the OTCnet deposit ticket date:

    1. Copy of bank deposit slip

    2. Form 10160 with TAC, courier and bank signatures and date of receipt.

      Note:

      If Form 10160 is not returned by the courier as required, retain the file copy of the Form 10160 with a statement noting that the bank signed copy of the Form 10160 was returned.

    3. OTCnet deposit ticket

    4. Confirmed OTCnet deposit ticket print.

    5. Photocopies of Form 809 receipts part 3 with the 20 digit Trace ID number.

    6. If applicable, photocopy of VOIDED Form 809 receipts part 3 and reverse side of part 1 with explanation of the reason for void.

    7. If applicable, photocopy of 809 receipt Part 3 issue for a non-cash payment.

    8. If applicable, photocopy of 809 receipts Part 3 issued as a replacement 809 receipt.

    9. Form 2424 digitally signed by the TAC manager, when applicable.

    10. If applicable, out of balance memo.

    11. IDRS print PAYMENT from response screen CC PYBAL.

    12. IDRS print TAX CLASS from response screen CC TXCTL.

      Note:

      Acknowledgement transmittal Form 795-A and Form 3210 use to transship Form 809 receipt(s) are to be maintained with the remittance acknowledgement transmittal binder retention files, refer to IRM 21.3.4.7.12, Remittance Acknowledgements Transmittal Form 795-A and Form 3210 Process.

Accepting Cash Payments in TACs with Smart Safe Service
  1. General Information - This is a process whereby TACs will accept cash from taxpayers and funds are deposited into the Smart Safe.

    1. Twice a week (Tuesday and Friday) the courier picks up and deposits the currency into a local Treasury Government Authorized Bank.

    2. Deposits will be tracked using the Over the Counter Channel application (OTCnet).

    3. Taxpayers receive credit for the payment through IDRS payment command code input. The OTCnet system will automate the Over the Counter (OTC) deposit reporting process and capture detailed accounting information at the point of deposit.

    4. Cash will be deposited in the Federal Reserve Bank within the 24 hour IRM requirement, eliminating numerous teller errors and allowing quicker application to the taxpayers account.

    5. Utilizing a Courier Service facilitates a safer work environment for employees.

  2. A Smart Safe Service TAC is a TAC that deposits cash into a Smart Safe.

  3. Follow procedures for accepting cash payment as directed in IRM 21.3.4.7.8.1, Procedures for Accepting Cash Payments.

  4. Complete Form 809, Receipt for Payment of Taxes, as directed in IRM 21.3.4.7.8.2, Completing Form 809 Receipt.

  5. Deposit the cash payment into the Smart Safe.

  6. Cashier Drop Receipt - Once the Smart Safe accepts the bill(s) and/or coin(s) the Smart Safe will provide a "Cashier Drop Receipt" . The dollar amount on the Cashier Drop Receipt must match the dollar amount on the Form 809 receipt.

  7. If a bill is not accepted by the Smart Safe, refer to IRM 21.3.4.7.8.16.2, Smart Safe Service, Manual Drop (Rejected Bills).

  8. Once the money is accepted by the Smart Safe, give part 2 of Form 809 to the taxpayer. If an unauthorized third party makes the payment and the Form 809 discloses new information to the third party, mail part 2 of the Form 809 to the taxpayer's address of record.

  9. All cash payments must be recorded on Form 795-A, Remittance and Return Report, as directed in IRM 21.3.4.7.9, Form 795-A, Remittance and Return Report.

  10. When IDRS cannot be completed for a cash payment at the TAC, Form 2424, Account Adjustment Voucher, is required.

    1. This includes cash payment received with a newly assigned EIN number, or if IDRS is unavailable.

    2. Notate in the comments section of Form 2424 "NEW EIN" or "IDRS down" . Notate parts 1, 3, and 4 of Form 809 receipt on the Tracer ID section "Form 2424" .

    3. The completed Form 2424 is to be kept with the package for IDRS and OTCnet input and to be uploaded to the ATP Accounting SharePoint site.

    • A cash payment cannot be accepted without an EIN number.

    • Refer to IRM 21.3.4.14, Applying for an Employer Identification Number (EIN) and IRM 21.7.13.3.5.1, EIN Toll-Free Telephone Service-Domestic Entities, for alternative methods to obtain an EIN number.

    • A cash payment cannot be accepted if the primary taxpayer on the tax return associated with the ITIN (Form W-7/Form W-7SP) package does not have a valid TIN (SSN or ITIN).

    • Refer to IRM 21.3.4.7.8.8.4, Form 2424: Correcting Input of Duplicate Payments and Errors.

  11. After the taxpayer has left, the 809 book holder will make photocopies of the Form 809 receipt, part 3, including VOID 809 receipts part 3, with a copy of the reversed side of part 1 including a brief explanation. See IRM 21.3.4.7.8.2, Completing Form 809 Receipt.

Procedures for Processing Cash in TACs with Smart Safe Service
  1. The 809 book holder will complete the Smart Safe cash retention package for IDRS input:

    1. Two copies of Form 795-A.

    2. Photocopy of all parts 3 of Form 809 receipt with the Smart Safe "Cashier Drop Receipt" .

    3. Associate the Smart Safe End of Day (EOD) report with the package.

    4. When applicable, photocopies of VOID Form 809 receipt(s) part 3 with a copy of the reverse side of part 1, including a brief explanation for the VOID per IRM 21.3.4.7.8.2, Completing Form 809 Receipt.

    5. When applicable, completed Form 2424, Account Adjustment Voucher, if cash is accepted with a newly assigned EIN number or IDRS is unavailable with a manager’s digital signature, refer to IRM 21.3.4.7.8.8.4, Form 2424: Correcting Input of Duplicate Payments and Errors.

    6. Original Form 809 receipts are kept in the possession of the 809 book holder.

    7. If a manual payment was processed, refer to IRM 21.3.4.7.8.16.2, Smart Safe Service, Manual Drop (Rejected Bills).

  2. Review and Reconcile - Employee or designee completing the IDRS input must:

    1. Review and reconcile information on Form(s) 795-A with photocopies of Form 809 receipt for accuracy, SSN, name control, dollar amount, etc. Refer to IRM 21.3.4.7.9.2, Review and Reconciling - Payments, Posting Vouchers, Form 795-A and Form 3210 for Payments and Payments with Returns.

    2. Compare each 809 receipt with each Smart Safe Cashier Drop receipt.

    3. Compare Cashier Close-Out report(s) with End of Day (EOD) report.

    4. The total dollar amount of all Cashier Close-Out report MUST match with EOD report total.

    5. Initial both copies of Form(s) 795-A.

  3. IDRS Input - Employee completing the IDRS and OTCnet input must:

    1. Complete IDRS input. Refer to IRM 21.3.4.7.8.8, IDRS Input Procedures for Courier Cash Payments.

    2. Print "PAYMENT" screen from IDRS responses from CC PYBAL and print "TAX CLASS" screen from IDRS response from CC TXCTL to confirm payment(s) were processed via IDRS.

    3. When applicable, when IDRS input cannot be completed, complete Form 2424, Account Adjustment Voucher, to confirm payment(s) not processed on IDRS. Refer to IRM 21.3.4.7.8.17, Loss or Shortage in TACs with Courier Service or Smart Safe Service.

      • Notate comments section of Form 2424 "NEW EIN" or "IDRS Down" .

      • If cash payment could not be processed at the TAC, notate Form 809 receipt in the Trace ID section of parts 1, 3 and 4, "Form 2424" .

      • Refer to IRM 21.3.4.7.8.8.4, Form 2424: Correcting Input of Duplicate Payments and Errors.

      Note:

      Form 795-A and Form 809 can be EEFaxed, faxed, or scanned and secure emailed to another employee in a remote location for input, if necessary. Since PII is on the Form 809 receipt, the employee must ensure that safeguards for EEFaxed, secure scanned email, or faxing sensitive information contained in IRM 11.3.1.14, Facsimile (FAX) and Electronic Facsimile (EEFAX) Transmission of Tax Information, are being followed.

      Note:

      If a manual payment was accepted, refer to IRM 21.3.4.7.8.16.2, Smart Safe Service, Manual Drop (Rejected Bills).

  4. OTCnet input - Employee completing the OTCnet input must:

    1. Create the OTCnet deposit.

    2. Enter "Smart Safe" in block 6 of the OTCnet Deposit Ticket.

    3. Include tax class and dollar amount information from PAYMENT print from IDRS CC PYBAL and, if applicable, information on Form 2424, Account Adjustment Voucher.

    4. If a manual drop cash payment or large cash payment was accepted, refer to IRM 21.3.4.7.8.16.2, Smart Safe Service, Manual Drop (Rejected Bills), for procedures to input OTCnet Deposit ticket.

    5. Print "Awaiting for Approval" OTCnet screen.

    6. If OTCnet is down, and deposit ticket cannot be completed via OTCnet, follow IRM 21.3.4.7.8.10.3, OTCnet Contingency Plan.

  5. OTCnet Approver - Employee completing the OTCnet approval must:

    1. Reconcile and review: IDRS CC PYBAL print dollar total amount plus, when applicable, Form 2424 total dollar amount MUST match the total of all employees’ Smart Safe End of Day report(s) and MUST be reconciled to ensure cash collected totals match Print "Awaiting for Approval" OTCnet screen.

    2. Validate OTCnet deposit ticket dollar amount and tax class match with IDRS print PAYMENT from CC PYBAL response print and Form 2424, when applicable.

    3. Print one copy of the approved OTCnet deposit ticket and associate with the Smart Safe cash retention file.

    4. Once the employee has completed the IDRS and OTCnet input, she or he will provide the package to the Form 809 book holder.

  6. OTCnet Approver (or designee) - Will verify outstanding OTCnet deposit tickets are confirmed.

  7. If a "CONFIRMED" OTCnet Deposit Slip does not show on OTCnet

    1. If an OTCnet deposit ticket is not confirmed within two (2) business days from the input date, contact manager for resolution. For a manual drop, the confirmation date is no later than two (2) business days from the date the courier picked up the deposit.

    2. The TAC office must contact the Depository’s Point of Contact (POC) to advise and determine status of the unconfirmed deposit within 24 hours.

    3. If the contact with the bank’s POC fails to resolve the unconfirmed deposit condition and/or problem within 24 hours after the initial contact, report the incident to:

      • Area remittance analyst including the results of the above contact. The area remittance analyst will contact the headquarters courier project manager for handling.

      • The PGLD IM office by completing the PII Breach Reporting Form. Call (267) 466-0777 if you have any problems with the online form or have questions about completing the online form.

      • TIGTA at 1-800-366-4484.

  8. Smart Safe Issue log. OTCnet approver or designee will update the Smart Safe Issue log and Performance Matrix. The Smart Safe Issue Log must be updated daily. Refer to IRM 21.3.4.7.8.16.4, Smart Safe Service Issue Log and Performance Matrix.

  9. Cash Accounting Package Repository SharePoint. On the same day the OTCnet deposit ticket, the 809 book holder or designee associates the following documents to be scanned, saved and uploaded to the Accounting Package Repository - All Sites, SPC accounting and tax payment branch SharePoint site. See IRM 21.3.4.7.8.11, Submission Processing Account and Tax Payment (ATP) Branch SharePoint Site.

  10. Once IDRS and OTCnet input have been completed, the Smart Safe cash retention file will be provided to the Form 809 book holder.

  11. The Form 809 book holder must:

    1. Place the remaining six digits of the Trace ID number on the original parts 1, 3 and 4 of the Form 809. Refer to IRM 21.3.4.7.8.9, Creating the Trace ID Number.

    2. Associate original parts 1 and 3 of the Form 809 receipt with Form 795-A.

    3. When applicable, associate original VOID parts 1, 2 and 3 of the Form 809 receipt with Form 795-A.

    4. For more information, refer to IRM 21.3.4.7.8.2, Completing Form 809 Receipt.

    5. Include a copy of the OTCnet deposit ticket in the disposable tamper evident bank deposit bag.

  12. Transshipping package of Form 809 receipts to SPC must be completed. Refer to IRM 21.3.4.7.8.12, Form 809 Receipt Transshipping.

  13. Smart Safe cash retention package must be compiled per IRM 21.3.4.7.8.16.5, Smart Safe Retention Files.

Smart Safe Service, Manual Drop (Rejected Bills)
  1. Bills not accepted by the Smart Safe will be processed using Manual Drop procedures.

  2. In rare occurrences, the Smart Safe might not accept a bill and will not identify the reason why the bill is not accepted.

  3. If the bill is not accepted by the Smart Safe, ask the taxpayer if she or he has a replacement bill.

    1. If the taxpayer replaces the bill and the replacement bill is accepted by the Smart Safe. Follow IRM 21.3.4.7.8.16, Accepting Cash Payments in TACs with Smart Safe Service.

    2. If the taxpayer does not have a replacement bill or the replacement bill is not accepted by the Smart Safe, follow procedures below.

    1. Void the current Form 809 receipt with the total cash payment received.

    2. Keep the rejected bill(s).

    3. Write two (2) Form 809 receipts:

      1. One Form 809 receipt for the total dollar amount accepted by the Smart Safe.

      2. One Form 809 receipt for the total dollar amount for the rejected bill.

    4. Provide part 2 of the two Form 809 receipts to the taxpayer. The taxpayer MUST NOT have part 2 of the VOID Form 809 receipt for the total dollar amount.

    5. Notate "rejected bill(s)" on the retention file copy of Form 795-A under the comments column next to the dollar amount.

  4. The Form 809 book holder must complete the Manual Drop package for the rejected bill:

    1. Complete a bank deposit slip for the dollar amount of the Manual Drop, rejected bill(s).

    2. Using a confidential letter size envelope, place the currency and the original and a copy of the bank deposit slip in the envelope.

    3. On the outside of the envelope, write the deposit Manual Drop date of payment and dollar amount of manual drop deposit (currency amount).

    4. From the Smart Safe key pad, the Form 809 book holder will select "Envelope Drop" and enter their Cashier PIN.

    5. Manager or designee will be required to enter their PIN for a Manual Drop, must verify (in the presence of the 809 book holder) the currency amount and will be required to initial and date the office copy(s) on the Bank Deposit slip before the envelope is sealed and the Manual Drop is completed.

    6. The confidential envelope with the currency and bank deposit ticket will be inserted into the Smart Safe drawer.

    7. The Smart Safe will provide a drop receipt for the Manual Drop.

    8. The Manual Drop receipt from the Smart Safe and the bank deposit slip will be maintained with the Smart Safe retention file.

      Note:

      The dollar amount of the Smart Safe Manual Drop receipt must match the dollar amount on the bank deposit slip and Form 809 receipt written for the rejected bill.

  5. Review and Reconcile. Employee or designee completing the IDRS input must:

    • Review and reconcile information on Form(s) 795-A with photocopies of Form 809 receipt for accuracy, SSN, name control, dollar amount, etc. Refer to IRM 21.3.4.7.9.2, Reviewing and Reconciling - Payments, Posting Vouchers, Form 795-A and From 3210 for Payments and Payments with Returns.

    .

  6. IDRS Input. Employee completing the IDRS input must:

    1. Complete IDRS input. Refer to IRM 21.3.4.7.8.8, IDRS Input Procedures for Cash Payments.

    2. Print "PAYMENT" screen from IDRS responses from CC PYBAL and print "TAX CLASS" screen from IDRS response from CC TXCTL to confirm payments(s) were processed via IDRS.

    3. When applicable, when IDRS input cannot be completed, complete Form 2424, Account Adjustment Voucher, to confirm payment(s) not processed on IDRS.

      • Notate comments section of Form 2424 "NEW EIN" or "IDRS Down" .

      • If cash payment could not be processed at the TAC, notate Form 809 receipt in the Trace ID section of parts 1, 3 and 4, "Form 2424" .

      • Refer to IRM 21.3.4.7.8.8.4, Form 2424: Correcting Input of Duplicate Payments and Errors.

      Note:

      Form 795-A and Form 809 can be EEFaxed, faxed or scanned and secure emailed to another employee in a remote location for input of IDRS and OTCnet, if necessary. Since PII is on the Form 809 receipt, the employee must ensure that safeguards for transshipping sensitive information contained in IRM 11.3.1.14, Facsimile (FAX) and Electronic Facsimile (EEFAX) Transmission of Tax Information, are being followed.

  7. OTCnet Deposit Ticket - Employee completing the OTCnet must:

    1. Create an OTCnet Deposit Ticket for the rejected bill Manual Drop.

    2. Enter "Rejected Bill" in block 6 of the OTCnet Deposit Ticket for the rejected bill Manual Drop.

    3. Include tax class and dollar amount information from PAYMENT print from IDRS CC PYBAL print and, when applicable, information from Form 2424, Account Adjustment Voucher.

    4. If OTCnet is down and deposit ticket cannot be completed via OTCnet, follow IRM 21.3.4.7.8.10.3, OTCnet Contingency Plan.

    5. Print "Awaiting for Approval" OTCnet screen for each OTCnet deposit created.

  8. OTCnet Deposit Ticket Approval -Two (2) OTCnet Deposit Tickets must be approved for the rejected bill Manual Drop.

    1. Print two copies of the OTCnet Deposit Ticket.

    2. Confirm the dollar amount from Smart Safe EOD report matches with the dollar amount of IDRS CC PYBAL and Form 2424, if applicable, which must match the two OTCnet deposit tickets.

    3. Print one copy of the approved OTCnet deposit ticket for the Smart Safe deposit to be associated with the Smart Safe cash retention file.

    4. Print two copies of the approved OTCnet deposit ticket for the Manual Drop for rejected bill:

      • One copy is placed in the disposable tamper evident bank deposit bag.

      • One copy is associated with the Manual Drop rejected bill retention file.

  9. The 809 book holder or designee must complete the courier package for the Manual Drop rejected bill(s):

    1. Complete the outside label of the Disposable Tamper Evident Bank Deposit bag with the courier pick-up date information.

    2. Place the approved OTCnet Deposit Ticket for the rejected bill manual drop inside the Disposable Tamper Evident Bank Deposit Bag.

    3. Secure the Disposable Tamper Evident Bank Deposit bag in a locked container/drawer/standard TAC safe until courier pick-up, Tuesdays or Fridays.

    4. If there are Manual Drops for rejected bills more than one consecutive day - The Disposable Tamper Evident Bank Deposit Bag will have more than one OTCnet Deposit Ticket. The dollar amount written on the outside of the Bank Deposit Bag must be the total of the amount of the OTCnet Deposit Tickets.

      Note:

      If the Bank Deposit slip is not completed and included in the Disposable Tamper Evident Bank Deposit Bag for the courier, this could cause a delay with the bank confirming the deposit on OTCnet.

Single Large Cash Payment/Special Pick-up Deposits for TACs with Smart Safe
  1. A single cash payment with a volume greater than $50,000 (considered a large cash payment) or any amount that does not fit in the Smart Safe will require a special pick-up by the courier.

    1. Prior to processing your large cash payment, you must check the Smart Safe canister available capacity to determine if the large payment will exceed the capacity of the Smart Safe.

    2. Do not attempt to deposit any cash deposits that will not fit into the Smart Safe.

    3. If you have questions contact your area remittance analyst.

  2. Cash payments that cannot fit in the Smart Safe - the TAC must request a special pick-up by the courier and the TAC GM must follow the procedures listed below.

    GM must notify the area remittance analyst as soon as possible via an email containing the following information:
    1. TAC name

    2. TAC Address

    3. Deposit amount

    4. Identify date of the special courier pick-up

    Caution:

    Ensure that the large cash payment package is ready to be picked up during the same time of day that the courier will be collecting from the Smart Safe on Tuesday and Friday.

    The area remittance analyst will forward the TAC’s email notification of all single large cash payments to FA HQ Analyst, Shalonda C. Okpodu, with a copy to the HQ remittance analyst.

  3. For all single LARGE CASH payments that cannot fit into the smart safe, the TAC must follow IRM 21.3.4.7.8.15, Accepting Cash Payments in TACs with Courier Service.

  4. These large cash payments are not to be processed using the Smart Safe or Rejected Bills procedures.

  5. For any large cash payment that the From 809 book holder needs assistance to count the cash, prior to issuing Form 809 to the taxpayer, where the cash is not transferring ownership, Form 2679, Teller’s Daily Balance and Reconciliation, is required.

    1. For TACs with cash counting machine(s): If more than one employee is handling the cash to count and bag the cash, Form 2679 will be signed by both employees and they will attach copies of the cash counter receipts(s) to the Form 2679.

    2. For TACs without cash counting machine(s): If more than one employee is handling the cash to count and bag the cash, Form 2679 will be completed by manually writing in the agreed amount and both employees will sign Form 2679.

    3. In both cases, with or without cash counting machines, on the back of Form 2679 you will note "Cash did not transfer ownership" .

    4. See IRM 21.3.4.7.8.14, Preparing Form 2679, Teller’s Daily Balance and Reconciliation.

  6. All IDRS notations, OTCnet entries, and Bank Deposit Slips MUST be completed for all single large cash payments that cannot fit into the smart safe BEFORE the money is picked-up by the courier.

  7. When completing the OTCnet Deposit Ticket, block 6 must be annotated “Large Payment”.

  8. All single large cash payments must be stored in the TAC’s safe until the money is picked up by the courier.

  9. Form 10160, Receipt for Transport of IRS Deposit, MUST be completed for all single large payments that cannot fit into the smart safe.

  10. Refer to IRM 21.3.4.7.8.13, Preparing Form 10160, Receipt for Transport of IRS Deposit.

    Note:

    If the Bank Deposit slip and the OTCnet Deposit Ticket are not completed and included in the disposable tamper evident bank deposit bag for the courier, this could cause a delay with the bank confirming the deposit on OTCnet.

Smart Safe Service Issue Log and Performance Matrix
  1. The Smart Safe Service Issue Log and Performance Matrix (Smart Safe Issue Log) must be updated daily. The location (city/state), area and territory must be recorded on the Smart Safe Issue Log along with the following information:

    1. Location – TAC’s city and state.

    2. Area – TAC’s area.

    3. Territory – TAC’s territory.

    4. Date - The payment receipt date.

    5. Amount of cash received - The amount of cash received that day should match total Form 809 receipts written that day.

    6. OTCnet Deposit Amount - The total amount of all OTCnet deposits created on this date. Will normally match the prior day's cash received.

    7. Was the Form 10160 returned the following business day - Answer "Yes" , "No" (or "N/A" if there was no cash picked up the prior day to require a Form 10160 to be returned.

    8. Safe's EOD Receipt Total - A safe generated receipt that shows the total of the current day's deposits to the safe made before the 6:00 p.m. cutoff (should match the current day's Form 809 receipts total as reflected on the Form 795A).

    9. OTCnet Confirmed Deposit Date - Date deposit confirmed in OTCnet. The IRM requires this to be checked two (2) days after deposit was input.

    10. Issue - Provide a brief explanation of the incident or issue.

    11. Date Closed - Date the issue is resolved or closed.

    12. Resolution - A brief note indicating the action taken by the TAC.

Smart Safe Retention Files
  1. The following documents must be retained by the GM or their designee for three (3) years from the OTCnet deposit ticket date as determined by using the table below for each deposit completed each day.

    IF the TAC has... THEN retention files must include...
    A smart safe deposit,
    • OTCnet deposit ticket for smart safe deposit

    • Confirmed OTCnet deposit ticket for smart safe deposit

    • Smart safe "Cashier Drop Receipt"

    A Manual Drop deposit for rejected bills,
    • OTCnet deposit ticket for rejected bill manual drop deposit

    • Confirmed OTCnet deposit ticket for rejected bill manual drop deposit

    • Smart safe "Envelope Drop Receipt"

    • Copy of bank deposit slip

    A special pick-up deposit including single large deposit,
    • OTCnet deposit ticket for special pick-up deposit, large payment deposit

    • Confirmed OTCnet deposit ticket for special pick-up deposit, large payment deposit

    • Copy of bank deposit slip

    • Form 10160 with TAC, courier and bank signature

    • Form 2679, Teller’s Daily Balance and Reconciliation

    Note:

    If Form 10160 is not returned by the courier as required, retain the file copy of the Form 10160 with a statement noting that the bank signed copy of the Form 10160 was not returned, initial and date.

    Note:

    TAC offices can have one, two or all three of these deposits. The documents listed above are to be maintained for each deposit individually.

  2. Additional required retention file items that need to be maintained for each day the TAC processes a cash payment:

    1. Smart safe "Cashier Close Out Receipt" .

    2. Smart safe "End of Day" report.

    3. Photocopies of Form 809 receipts part 3 with the 20 digit Trace ID number.

    4. If applicable, photocopy of VOIDED Form 809 receipt part 3 and reverse side of part 1 with explanation of the reason for void.

    5. If applicable, photocopy of 809 receipt Part 3 issue for a non-cash payment.

    6. If applicable, photocopy of 809 receipts Part 3 issued as a replacement 809 receipt.

    7. If applicable, Form 2424 digitally signed by the TAC manager.

    8. If applicable, out of balance memo.

    9. IDRS print PAYMENT from response screen CC PYBAL.

    10. IDRS print TAX CLASS from response screen CC TXCTL.

    Note:

    Acknowledgement transmittal Form 795-A and Form 3210 used to transship Form 809 receipt(s) are to be maintained with the remittance acknowledgement transmittal binder retention files. Refer to IRM 21.3.4.7.12, Remittance Acknowledgements Transmittal Form 795-A and Form 3210 Process.

Loss or Shortage in TACs with Courier Service or Smart Safe Service
  1. TAC managers with Courier Service and Smart Safe Service are required to ensure all monies collected are balanced daily.

  2. The Courier TAC is in balance if:

    • Exact dollar totals of all cash payments received and credited on IDRS (including amount of Form 2424 when the payment could not be processed using IDRS for that day) equal the exact dollar total of the actual deposit on OTCnet for release. If these do not match then the TAC is out of balance.

  3. The Smart Safe TAC is in balance if:

    • The TAC Smart Safe End of Day report balances with the exact dollar total of all cash payments received and credited on IDRS (including amount of Form 2424 when the payment could not be processed using IDRS for that day) and equals the exact dollar total of the deposit on OTCnet prior to release. If these do not match then the TAC is out of balance.

  4. Out of balance means there is either an overage or a shortage. If the dollar total credited to taxpayers is less than the actual money deposited, the TAC has an overage.

  5. All out of balance conditions must be identified and explained by the TAC manager and employee on Form 2424.

    1. Include the statement of explanation with the accounting package to the SPC.

    2. Detailed statement is outlined in IRM 3.0.167.5.2, Receipt Loss Reporting Requirements.

  6. If there is a cash shortage or overage, completion of Form 2424, Account Adjustment Voucher digitally signed by the GM, is required with the accounting package. In addition, advise campus accounting to either debit or credit the account on IDRS.

  7. GM, upon receiving notification of a cash revenue receipt shortage or loss, must immediately follow procedures as directed in IRM 3.0.167.5.2, Receipt Loss Reporting Requirements, and IRM 21.3.4.7.8.17, Loss or Shortage in TACs with Courier Service or Smart Safe Service.

  8. GM will require an initial memorandum from the responsible employee within 24 hours.

    Example:

    A TAC issued Form 809 official receipt to a taxpayer for $200 cash. The taxpayer has part 2 of Form 809. At the end of the day, the employee is short by $40. Only $160 cash is sent to the bank. The deposit preparer counts and confirms there is only $160 and prepares the deposit for the exact amount of cash. There is a cash shortage of $40. Form 809 part 1 goes to the IDRS inputter to credit the taxpayer $200, which matches the Form 809 receipt. OTCnet deposit is prepared for $160 to reflect the exact amount of cash that is going to the bank. Form 2424 is signed by the GM, and provided with the accounting package, along with an explanation.

    Note:

    Call the TIGTA office of investigations at 1-800-366-4484 and report the potential loss/ theft/embezzlement to TIGTA. All other IRM 3.0.167, Losses and Shortages, reporting requirements must be adhered to surrounding the cash shortage.

  9. If contacted by campus accounting that an out of balance condition exists, and was overlooked, a completed Form 2424 is required within 24 hours. Email the Form 2424, digitally signed by the TAC GM, to the campus accounting contact.

Form 795-A, Remittance and Return Report

  1. All payments and returns with payments accepted in the TAC must be recorded on Form 795-A, Remittance and Return Report

  2. The employee who accepted the payment from the taxpayer will record the payment onto their own Form 795-A.

  3. Use a separate Form 795-A to transmit daily remittances and returns for each designated SPC.

  4. For non-cash payments that can be processed using RS-PCC, refer to IRM 21.3.4.7.11.1, Overview of RS-PCC Payment Processing.

  5. For non-cash payments that cannot be processed using RS-PCC, transshipment of the payments is necessary. Refer to:

    • IRM 21.3.4.7.9.1, Preparation of Form 795-A, Remittance and Return Report.

    • IRM 21.3.4.7.9.2, Reviewing and Reconciling - Payments, Posting Vouchers, Form 795-A and Form 3210 for Payments and Payments with Returns,

    • IRM 21.3.4.7.9.3, Supplemental Form 795-A, and

    • IRM 21.3.4.7.10, Transshipping of Payments or Payments with Returns.

Preparation of Form 795-A, Remittance and Return Report
  1. All employees with an AMS user profile must prepare Form 795-A using AMS.

    Exception:

    AMS is down OR the employee has AMS managerial profile, for example, group manager, acting group manager, group referral coordinator.

  2. If AMS is not available or if an employee has an AMS managerial profile, a Form 795-A must be completed using Form 795-A from the forms repository.

  3. Ensure the current revision of Form 795-A from the forms repository is used.

  4. When a manual Form 795-A is completed from the forms repository, a narrative/history item for the secured payment must be input on AMS history.

  5. If AMS is unavailable, add the narrative/history once AMS is available.

  6. One copy of Form 795-A is required to be printed. DO NOT print double sided. For payments that are being transshipped to SPC for processing, two copies of Form 795-A must be printed.

  7. Form 795-A must include the information as described below.

    Preparation of Form 795-A
    Employee Name - Enter name of preparer of Form 795-A
    SEID - Enter SEID of preparer of Form 795-A
    Date - Enter date remittances secured (use format MMDDYYYY)
    Payment Type - Enter (Cash), (Non-cash RS-PCC, 2290) (or Non-cash 2290)

    Note:

    A separate Form 795-A is generated for each payment type, Cash, RS-PCC or Non-cash.

    Transmittal Number - Enter the Form 795-A unique transmittal number. Transmittal number standard format: R-TTT-MM-NNN:
    • R - Remittance

    • TTT – TAC Identifier Name (MEM for Memphis TAC, NAS for Nashville TAC)

    • MM - Month, two numbers for the month

    • NNN - Assigned transmittal number (each month the transmittals numbers will start with 001, and continue through 999)

    A transmittal number is only required on Form 795-As being mailed from TACs. Each page of Form 795-A must have its own unique transmittal number.
    Taxpayer Name - Enter complete entity as shown on AMS or IDRS.

    Example:

    Joe Manuel Smith or Joe M. Smith

    Taxpayer Identification Number - Enter TIN on the line directly below the taxpayer name or business entity.
    Cash - Enter an "X" if this is a cash payment, Form 809 receipt.
    Non-Cash - Enter an "X" if this is a non-cash payment (check or money order).
    Amount Collected - Enter amount of each individual remittance received or the amount of each Form 809 cash receipt. Refer to the information below.
    • Single Remittance - One payment received for one single tax period. List the payment amount or amount of Form 809 cash receipt in "Amount Collected" column and on the same line as the taxpayer name or business entity name.

    • Multiple Remittances - More than one payment for one single tax period. List each payment on separate lines in the "Amount Collected" column. In the "Remarks" column enter the Tax Period (i.e., 201612).

    • Split Remittance - One payment for multiple tax periods. List the payment amount in the "Amount Collected" column and on the same line as the taxpayers or business entity name. In the "Remarks" column enter each Tax Period and split payment amount applicable to each period (if cash, dollar amount of issued Form 809).

    • Multiple and Split Remittance - More than one payment for multiple tax periods. List each payment on a separate line in the "Amount Collected" column. In the "Remarks" column enter each tax period and split payment amount applicable for each tax period.

    Refer to Exhibit 21.3.4-2, Form 795-A, Remittance and Return Report.

    Note:

    "Amount Collected" will only be left blank for a voided Form 809 receipt. AMS will not allow adding of multiple and split remittances. Employees must use the current revision of Form 795-A from the forms repository to post a multiple and split remittance.

    Receipt number - Enter Form 809 receipt number. Must include the entire Form 809 receipt number NNNNNN-NN as it appears on Form 809.
    Void - Enter an "X" to identify a VOID Form 809 receipt.
    MFT - Enter the Master File Tax code.
    Return Secured - Enter digit corresponding to the number of return(s) secured with this payment.
    Remarks - Refer to "Amount Collected" above for tax period and money amount in the case of split, multiple, and/or split/multi remittance.
    G, S, M or B - Enter G, S, M or B to identify type of payment.
    • G - single payment

    • S - split payment

    • M - multiple payment

    • B - both (Multiple and Split payment are present)

    Page 1 Total - Each page will automatically total the information collected on that page:
    • Cash column - Total number of cash Form 809 receipts listed.

    • Non-Cash column - Total number of non-cash payments listed.

    • Amount Collected column - Total dollar amount collected.

    • Return Secured column - Total number of returns secured.

    Grand Total From All Pages - This is the grand total of information from all pages only when multiple pages are created by the same employee at the same time.
    • Cash column - Grand total of number of cash Form 809 receipts listed.

    • Non-Cash column - Grand total of number of non-cash payments listed.

    • Amount Collected column - Grand total of dollar amount collected.

    • Return Secured column - Grand total of number of returns secured.

    Tracking Number - Enter the complete UPS or FedEx tracking number. Daily payments must be sent via overnight traceable mail to the designated SPC.

    Note:

    Tracking number is only required when remittances are transshipped to SPC for processing.

    Release Date - Enter the date Form 795-A with the payments is mailed to the SPC for processing via traceable mail.

    Note:

    Release date is only required when Form 795-A is used as the transmittal document to transship remittance to SPC for processing.

    Campus Address - Enter the complete Submission Processing Center Field Office Payment Processing Address where the payments are being mailed. Refer to Submission Processing Campus address for complete address information.
    EEFax Number - Enter the group’s EEFax number.
    Comments - Enter comments as needed.
    Employee Address - Enter complete TAC address where the remittance(s) were accepted.
    Return Receipt Address - Enter complete address of TAC where acknowledgement copies are maintained
    • Include the name of the GM or designee to receive the acknowledgement copy of 795-A.

    Initials - (on left of Form 795-A) - Enter initials of the TAC employee who completed the review of this Form 795-A.
    Date - Enter the date the TAC employee completed the review of Form 795-A.

    Note:

    Initials and Date are required on all Form 795-As for TACs with more than one employee. If you are in a one person TAC or down to one employee for the day, write "1 Person in TAC" in the Initials space and date.

    Reminder:

    You CANNOT REVIEW, INITIAL AND DATE your own Form 795-A.

    Verified by (SPC initials) - Initials of SPC employee’s acknowledged receipt of Form 795-A.

    Note:

    This section is to be completed by SPC only.

    Date - The date the SPC employee initialed the Verified by space.

    Note:

    This section is to be completed by SPC only.

Using Account Management Services (AMS) to Prepare Form 795-A
  1. Using AMS, after verifying the information on the payment and posting document (if one was provided) is correct, record the payment onto AMS using the AMS remittances tool.

  2. The AMS remittance tool allows the user to record a payment history onto AMS, create Form 3244, Payment Posting Voucher, if a posting document was not provided, add the payment to the Form 795-A, and perform search and edit functions. Refer to the Account Management Services User GuidesAMS Module 09 – Tax Return, Data, CIS Image, Returned Refund Check process, 3244-795-A process & Online Names change document, for further guidance.

  3. Access the taxpayer’s account using AMS Accounts Summary page:

    1. Tools Options

    2. Select Remittances

    3. Select Input

    4. Select an Issue

    5. Input all required fields in the remittance input screen from the payment information and posting document:

      • Single, Multiple, Split

      • Identify if the payment is cash

      • MFT

      • Tax Period (use YYYYMM format)

      • Campus

      • Identify if return was secured

      • Identify other taxpayer supplied document, 2290, voucher, other (i.e., CP 2000)

      • Identify receipt given for Form 809 receipt number

      • Identify TAC features, RS-PCC or cash courier

  4. Form 3244 should only be created when no other posting document is available. To create a Form 3244 from the Remittance Input screen, do not select any "Other Payment Supplied Docs" .

    1. Select "Add Payment"

    2. Print Form 3244 if payment was submitted without a voucher

    3. Close window and a history item will be left in AMS

    4. Payment must be secured. Refer to IRM 21.3.4.7.4, Safeguarding Remittances.

  5. Search and Edit. AMS provides the user a search and edit capability. This is used to search for and edit any payment that has been input.

    1. Access this option from the AMS home page - Tools

    2. Remittance

    3. Search/Edit

    4. Refer to the Form 795-3244 Payment Processing Tool Job Aid

  6. End of workday Form 795-A closeout. At the end of the day, or other prescribed period, use the Review/Closeout feature of Form 3244/Form 795-A process to review, closeout and print completed Form(s) 795-A.

    Note:

    The Remittance input screen auto-populates the Form 795-A, which is generated in the Review/Closeout process and may be printed.

  7. From the AMS home page, select Remittances from the Tools menu.

    1. Select "Review/Closeout" . The system displays the review/closeout Form 795-A screen.

    2. Select "Form 795-A"

    3. Enter the "Tracking Number" (if required to transship)

    4. Select "Employee Address"

    5. Select "Receipt Address"

    6. Select "Generate Form 795-As"

    7. Once the Form 795-A is generated, close out the Form 795-A

    8. Once the Form 795-A is generated and closed out, select "Print"

    Note:

    It is recommended that Form 795-A is generated when you are ready to finish for the day. Once Form 795-A is generated, if a new payment is input on AMS the system will create a new Form 795-A

    .

  8. Reconcile all receipts with the payment information on Form 795-A before submitting for review. All payments not processed using RS-PCC or transshipped must be stored overnight in the safe.

Reviewing and Reconciling Payments, Posting Vouchers, Form 795-A and Form 3210 for Payments and Payments with Returns
  1. TACs with two or more employees will have their Form 795-A reconciled by another FA employee prior to the payment being processed using RS-PCC or transshipped to SPC for processing.

    Exception:

    The only instance when a Form 795-A will not be reviewed by another FA employee is in a one-employee TAC.

  2. The rules governing Segregation of Duties must be followed for Form 795-A and Form 3210 which will not allow the employee who prepared the Form 795-A and Form 3210 to review their own document.

    Example:

    If a FA employee prepares the 795-A, another FA employee must conduct the review. If a FA employee prepares a Form 3210 to consolidate the 795-As received in a TAC, another FA employee must be the reviewer and will have to initial the Form 3210 that was prepared.

  3. All payments, posting documents and Form(s) 795-A must be reviewed and reconciled for accuracy of completion according to

    • IRM 21.3.4.7.9.1, Preparation of Form 795-A

    • IRM 21.3.4.7.5, Accepting Payments

    • IRM 21.3.4.7.6, Large Dollar Payments

    • IRM 21.3.4.7.7, Other Payment Situations

    • IRM 21.3.4.7.8, Cash Payments

  4. Verify that:

    1. Payment and posting document information matches the Form 795-A

    2. Remittance is recorded on the most current revision of Form 795-A and/or Form 3210

    3. Previously scanned payments are unfranked with a line through the "Electronically Presented" clearly in black ink

    4. Form 795-A remarks column includes a written explanation indicating the reason the franked check must be processed manually by SPC

    .

  5. Additional required reconciliation must be completed by:

    1. Manually totaling the dollar amount of the payments and comparing the total dollar amount against the systemically generated total(s) on Form 795-A.

    2. Manually counting the number of payments and comparing the total number of payments against the systemically generated total(s) on Form 795-A.

  6. If the total number of remittances, or if the total dollar amount is different, line through that number, and manually write the correct number or amount to the right of the total box.

  7. Errors or omissions identified during the review and reconciliation of Form 795-A and Form 3210 will be given to the TAC GM to address with the employee.

  8. Form 3210 is NOT required when:

    1. One employee’s Form 795-A is being transshipped to an SPC, regardless of the number of pages.

    2. Payments were processed using RS-PCC. Refer to IRM 21.3.4.7.11.1, Overview of RS-PCC Payment Processing.

  9. Form 3210 IS required when:

    1. Multiple Form(s) 795-A are being transshipped to the same SPC in the same package.

    2. The Form 3210 is used to consolidate the multiple Forms 795-A.

  10. When Form 3210 is required, it must be reviewed for accuracy of completion. Refer to Exhibit 21.3.4-5, Form 3210, Document Transmittal.

  11. The Form 3210 for transshipping multiple Form 795-As must include the following information:

    • To: Complete mailing address including the name of the Receipt and Control Operations Manager where the Form 3210 is being mailed. Locate the correct Submission Processing Campus address.

    • Release Date: Enter date Form 3210 is mailed to SPC

    • Page X of X: Identify number of pages

    • Transmittal Number: Enter on page one of Form 3210 document transmittal number. Transmittal number standard format R-TTT-MM-NNN

    • R - Remittance (R)

    • TTT – TAC Identifier Name (MEM for Memphis TAC, NAS for Nashville TAC)

    • MM - Month, two numbers for the month

    • NNN - Assigned transmittal number (each month the transmittals numbers will start with 001, and continue through 999)

      Note:

      Employees obtain the transmittal number from the Transmittal Tracker located on the Remittance SharePoint site.

    • Remarks: Enter complete UPS/FedEx tracking information. Verify that UPS tracking number is correct on both the Form 795-A and Form 3210.

    • Quantity: Number of 795 forms per employee

    • Code or Type: Example - Form 795-A

    • Document Identification:
      Employee’s Name - enter name of the employee who prepared Form 795-A.
      Form 795-A Grand Total Dollar Amount - Enter the grand total dollar amount of all pages of Form 795-A from the specific employee listed

    • From: Complete return address where acknowledgement copies are maintained. Include the name of the manager or designated to receive the acknowledgement. Enter group’s EEFax number.

    • Releasing Official: Typed or signed name and title of the person who is mailing the Form 3210, releasing official

    • Originator Telephone number: TAC’s phone number.

    • Reviewer’s Initials/Date: The initials of the reviewer and the date of the review must appear in the bottom left corner of the Form 795-A and on Form 3210 inside the "From" and/or "Return Address" box. The initials of the reviewer must appear on all copies of Form 795-A and Form 3210.

      Note:

      If you are in a one person TAC or down to one employee for the day, write "1 Person in TAC" in the space for the reviewer’s initials and date.

Supplemental Form 795-A
  1. Supplemental Form 795-A procedures are required when transshipping payments to SPC for processing later than close of business the day after the payment is accepted.

  2. Ensure the supplemental Form 795-A date is the same date payments were received. If transshipment of payments is delayed for any reason including:

    1. Discovered remittances, Refer to IRM 21.3.4.7.15, Discovered Remittances.

    2. Headquarters approved transshipment of payments due to RS-PCC systemic issue.

  3. A supplemental Form 795-A must be prepared.

    1. Write "Supplemental" across the top of the Form 795-A.

    2. Enter an explanation for the delay on the reverse of all copies or for remote manager attached statement to the supplemental Form 795-A.

    3. For RS-PCC scanner software or hardware issues, on the reverse side of each copy of supplemental Form 795-A, write "RS-PCC is down, payment delayed due to scanner software or scanner hardware issue" and date of approval to transship by area or HQ.

    4. For payments that were previously scanned using RS-PCC, Form 795-A MUST include a written explanation in the remarks column with the reason the franked check must be manually processed by SPC.

    5. Secure the GM’s signature and date on the Form 795-A indicating approval.

      Example:

      RS-PCC is down, payment delayed due to scanner software issue approval from HQ 9/9/2016.

  4. Payments that were scanned using RS-PCC and marked with "Electronically Presented" must be unfranked before transshipping. Unfrank the check by lining through "Electronically Presented" in black ink. Do not alter any other part of the payment.

    • Franked checks that are marked "Electronically Presented" may not be physically deposited. If a franked check is sent to SPC for processing in error, then Form 5919 will be issued and the franked check will be returned to the TAC GM.

Addresses for TAC Remittances
  1. Field Assistance employees will send all:

    • Form 809 remittances IMF or BMF via Form 795-A to the SPC that issued the Form 809.

    • All IMF and BMF remittances without original returns will be sent to the aligned W&I SPC.

    • BMF original returns with remittances will be sent to the appropriate SPC based on the geographic location of the TAC.

    • IMF original returns with remittances will be sent to the aligned W&I SPC.

  2. A listing of the designated SPCs, a listing of key remittance processing contacts, and additional data regarding remittance processing is available on the Submission Processing website.

  3. Submission Processing Field Office Payment Processing Program is under the link for SP Center Field Office Payment Processing Key Contacts and Liaisons.

Transshipping of Payments or Payments with Returns

  1. When transshipping payments and/or payments with returns, the TAC must:

    1. Verify the correct SPC Address and mail stop number is listed on Form 795-A and/or Form 3210

    2. Refer to Field Assistance Payment Processing for correct SPC

    3. Refer to Field Office Payments Processing and select "Submission Processing Center; Field Office Payment Processing Specific Addresses and Key Contacts" to identify the correct address and SPC liaison.

      Note:

      All transshipped documents will be reviewed and reconciled per IRM 21.3.4.7.9.2, Reviewing and Reconciling – Payments, Posting Vouchers, Form 795-A and Form 3210 for Payments and Payments with Returns.

  2. Verify that each document contains its unique transmittal number. Refer to IRM 21.3.4.7.12, Remittance Acknowledgement Transmittal Form 795-A and Form 3210 Process.

  3. All packages containing PII will be sent via a private delivery carrier, UPS and FedEx.

    • All payments will be transshipped via overnight traceable mail.

  4. Generate campus ship labels from the UPS website http://www.ups.com/.

    • If you do not have access to UPS campus ship website, contact your manager or authorized designee for access or local procedures.

  5. Verify the Form 795-A and/or Form 3210 has the correct UPS or FedEx tracking number listed.

  6. Verify that the reviewer’s initials and date of review are listed on the Form 795-A and/or Form 3210. See IRM 21.3.4.7.9.2, Reviewing and Reconciling – Payments, Posting Vouchers, Form 795-A and Form 3210 for Payments and Payments with Returns.

  7. Packaging for Shipment: Place the following into a confidential envelope marked "To be Opened by Addressee Only" (envelope E-20 can be used).

    1. Form 795-A, one copy

    2. Form 3210, one copy when applicable (recipient copy, acknowledgement copy

    3. Payments

    4. Posting documents

  8. Retain the retention file copy of Form 795-A and/or Form 3210 before sealing the package to be transshipped. Follow IRM 21.3.4.7.12, Remittance Acknowledgement Transmittal 795-A.

    1. Seal the confidential envelope and attach UPS/Fed Ex label to the front of it.

    2. Double wrap the package by placing all confidential envelopes into an outer envelope or box.

    3. Seal the outer envelope or box and attach UPS/Fed Ex label to the front of it.

    4. Both the inner and outer envelopes must be addressed to the correct SPC.

    5. Only the inner envelope may contain the authorized person's name.

  9. Addressing the Transshipment: The outside envelope or box must be addressed only to the office of the person who is authorized to open it.

    1. A title may be used, but not an individual’s name when addressing the package.

    2. The outside envelope or box must also show the return address.

  10. Timeliness of Transshipment: All efforts should be made to send payments and payments with returns to the appropriate SPC on the same day they are received.

    1. This will ensure prompt deposit to the Treasury and credit to taxpayer accounts.

    2. Under no circumstance should the payment and/or payments with returns be forwarded later than the next business day after receipt.

    3. If a payment and/or payments with returns are being sent to the SPC more than one day after receipt, see IRM 21.3.4.7.9.3, Supplemental Form 795-A.

    4. Efforts should be made to ensure that the package is picked up or delivered to the common carrier, currently United Parcel Service (UPS), as late in the day as possible.

    5. Payments and/or payments with returns must be sent via traceable, overnight mail.

    6. Correlate the UPS or FedEx tracking number with Form 795-A and Form 3210 in the package.

    7. All of the payment posting information must be included on the Form 795-A transmittal document.

    8. If a remittance package is lost or destroyed, you must be able to determine which taxpayers are impacted.

    Note:

    See Large Payment timeliness requirements in IRM 21.3.4.7.6, Large Dollar Payments. There is a special mail stop number strictly for mailing large payments that can be found on the SP Center Field Office Payment Processing Key Contacts and Liaisons website.

    Exception:

    Refer to IRM 21.3.4.17.7, Mailing Form 2290, for procedures regarding payments received with Form 2290, Heavy Highway Vehicle Use Tax Return.

  11. During peak filing season, April 1st through April 15th:

    1. All payments and payments with returns will be processed ahead of returns without payments.

    2. TACs have three (3) days to transship payments and payments with returns that are not processed using RS-PCC.

    3. During the same time period, TACs can also use the Practitioner’s List (list of bulk returns prepared and delivered by the Practitioner for filing in the TAC) to attach to the Form 795-A thereby eliminating the need to list all of the tax information on the Form 795-A.

    4. Refer to IRM 21.3.4.8.6, Transshipping of Tax Returns.

  12. Recording the Transmittals: Follow IRM 21.3.4.7.12, Remittance Acknowledgment Transmittal Form 795-A and Form 3210 Process, for all Form 795-A and/or Form 3210 used to transship payment from the TAC.

    Note:

    Form W-7/Form W-7(SP) packages with remittance are to follow IRM 21.3.4.7.12, Remittance Acknowledgment Transmittal Form 795-A and Form 3210 Process. Refer to IRM 21.3.4.19.4, Mailing Form W-7/Form W-7(SP) Packets.

Non-Cash Payment Processing using Remittance Strategy for Paper Check Conversion (RS-PCC)

  1. Field Assistance uses Remittance Strategy for Paper Check Conversion (RS-PCC) to process non-cash payments. RS-PCC replaces the manual way of processing remittances in a TAC. Paper checks presented for payment are scanned with a desktop scanner and the data is converted to an electronic format. RS-PCC sends the check capture data over secure channels to Bureau of Fiscal Services (Over the Counter Channel Application (OTCnet)) for electronic debit of the check writer’s account. RS-PCC users and managers are required to follow the Bureau of Fiscal Services OTCnet Standard Operating Procedures per IRM 3.17.278.9.3, Manager/User Responsibility.

  2. The RS-PCC system scans checks, automates the receipts, acceptance, and recording of funds converting checks into electronic funds then transferring them through a secure transmission over the internet to OTCnet. The checks are no longer being sent to the banks.

    1. RS-PCC interface with the Electronic Federal Payment Posting System (EFPPS). This allows the taxpayer's payment information to post to master-file. The RS-PCC system enables TACs to electronically process payer remittance at the point of receipt.

    2. RS-PCC payments are identified by the literal EFT- TRACE and a DLN beginning with "81" , 82 or 83. The EFT numbers for TAC begins with "521" , 522, 523 or 524 and the eighth and ninth position indicates the TAC offices.

    3. RS-PCC payments are identified on master file with a 17 digit Electronic Funds Transfer (EFT) Trace number on IDRS. The Tape Edit Processor (TEP) assigns two additional leading digits to denote the SPC Code (i.e., 29 for Ogden). This makes the EFT number 17 positions for master file and IDRS research (except CC EFTPS).

    Note:

    Refer to IRM 3.17.278-4, Field Assistance RS-PCC Sites.

  3. When the RS-PCC system is not working, TAC GMs must have approval by the area analyst, through the TM, to transship payments to the SPC.

  4. A standard of deposit for RS-PCC. The Service is committed to a 24 hour deposit standard. It is of the utmost importance to deposit the largest amount of money in the shortest possible time frame.

  5. To meet the 24 hour deposit standard, all payments must be processed on the day they were received or no later than the next business day. A payment is considered processed once it has been scanned, key verified and submitted for deposit.

  6. All payments received at the TAC must be processed using RS-PCC unless the payment cannot be processed using RS-PCC. Refer to the table in IRM 21.3.4.7.11.1, Overview of RS-PCC Payment Processing, OR the TAC received approval to transship. Refer to IRM 21.3.4.7.11.11, RS-PCC Troubleshooting.

    Note:

    Employees are encouraged to scan payments throughout the day and not stockpile payments until the end of the day.

  7. If the taxpayer returns to a TAC because their check has not cleared the bank, and the normal processing time frame has elapsed, follow the procedures in IRM 21.3.4.13.6, Payment Tracers, to locate the payment.

Overview of RS-PCC Payment Processing
  1. The majority of non-cash payments received in a TAC can be processed using RS-PCC; however, there are some exceptions. Do not accept payments over $99,999,999.99. Do not process these payments using RS-PCC. Ask the taxpayer to spread the payment over two separate checks or money orders or refer them to the electronic payment options.

  2. The information below provides guidelines to determine when a payment can and cannot be processed using RS-PCC system.

    • For payments that cannot be processed to RS-PCC refer to IRM 21.3.4.7.9.2, Reviewing and Reconciling – Payments, Posting Vouchers, Form 795-A and Form 3210 for Payments and Payments with Returns, and IRM 21.3.4.7.10, Transshipping of Payments or Payments with Returns.

    Note:

    Refer to IRM 3.17.278.9.1, Checks that CAN and CANNOT be processed through OTCnet.

    Checks that can be processed using RS-PCC
    US Treasury Checks
    Traveler's Checks
    Money Orders (including Postal Money Orders)
    Third-Party Checks (even if drawn on a personal account)
    State and Local government Checks signed over to IRS (campus support will stamp over check with United States Treasury Stamp)
    Credit Card Checks
    Business Checks
    Cashier's Checks
    Other US Government Checks
    Payroll Checks
    Personal/Customer Checks
    Starter Checks with preprinted name
    Remittance with an invalid TIN, process the payment using RS-PCC without the *
    Certified Checks
    Form 1040-C, U.S. Departing Alien Income Tax Return.
    Remittance for subsequent payment on an accepted Offer and Compromise. Refer to IRM 21.3.4.7.7.2, Offer in Compromise (OIC).
    Form 706 and 709 United States Estate and Generation-Skipping Transfer Tax Return payments will be scanned and processed as BMF using RS-PCC. When processing, use the SSN and input into RS-PCC in EIN format. See IRM 3.8.44-28, Master File/Non-Master File Form/Program Processing Table, for the MFT codes. Enter the tax year of the taxpayer date of death as the tax period.

    Example:

    DOD 12/20/2016 tax year should be 201612.

    Checks that Cannot be processed using RS-PCC
    Foreign items drawn on non-US Financial Institutions
    Checks payable in non-US currency
    Savings Bond Redemptions
    Starter Checks with no preprinted name
    Checks with missing or incomplete MICR characters
    Check or money order when Form 809 receipt is issued. Refer to IRM 21.3.4.7.8, Cash Payments.
    Government checks not endorsed
    Remittance for a non-master file (NMF) account
    Remittance for an account not on Master File (i.e., W-7 application received without a primary TIN, and Form 2290 received where the taxpayer just received an EIN that has not fully posted on IDRS).
    Comp checks with Form 2290
    Form 4506, Request for Copy of Tax Return. Refer to IRM 21.3.4.7.7.1, Payments Received with Form 4506.
    Remittance for Offer In Compromise application fees and offer amounts. Refer to IRM 21.3.4.7.7.2, Offer in Compromise (OIC).
    Frivolous checks (Checks that state: "NOT FOR DEPOSIT" -"EFT ONLY" -"FOR DISCHARGE OF DEBT" and/or "WITHOUT RECOURSE" ). Forward with Form 795-A to the Frivolous Filer Unit. Refer to IRM 3.8.47.16, Frivolous Checks.
    Remittance over $99,999,999.99.

    Note:

    Do not staple checks to posting documents. Paper clipping documents together is acceptable.

  3. Returns secured with payment(s). If you secure a return where the payment was processed using RS-PCC:

    1. Date stamp the form with an official IRS "Received with Remittance" date stamp.

    2. Separate the payment(s) from the tax return(s) or form(s).

    3. For posting document, refer to IRM 21.3.4.7.5.1, Posting Documents.

    4. Transship these tax returns for processing on Form 3210.

    5. Mail Form 3210 with original return(s) to the appropriate SPC based on the geographic location of the TAC office and the type of return secured.

    6. Refer to IRM 21.3.4.8.6, Transshipping of Tax Returns. IRM 21.3.4.17, Form 2290, Heavy Highway Vehicle Use Tax Return, and IRM 21.3.4.19.4, Mailing Form W-7/Form W-7(SP) Packets, for returns with payment received with Form W-7 package for additional guidance.

    7. All packages containing PII will be sent via a private delivery carrier, UPS or FedEx. Shipping by UPS or FedEx ground is recommended.

    Note:

    This includes 1040 series, 1040-NR, 2290, 94X series, 706, 709, 1120, W-7 packages when the ITIN application is not for the primary taxpayer on the tax return, etc.

  4. Securing payments. All un-scanned non-cash payments at the end of the day must be placed in the safe. Refer to IRM 21.3.4.7.4, Safeguarding Remittance, for guidance.

  5. Payments must never be left unattended and must be secured at all times when not being handled for processing. Payments that are not stored in the safe must be stored in a designated locking file cabinet.

  6. All un-scanned remittances from the previous day MUST be scanned on the next business day.

    • If payments cannot be processed within the 24 hours standard, next business day. A notation must be made on the Form 14443, RPSID Label, on the comments section, scanned by line. Refer to IRM 21.3.4.7.11.2, Completing Form 14443, RPSID Label.

  7. Payments that have been scanned and key verified must be placed in a locked cabinet.

  8. Large payment, if you receive a large dollar payment of $100,000.00 (IMF), $1,000,000.00 (BMF) or more, process the payment by scanning and key verifying immediately using RS-PCC per IRM 21.3.4.7.11.6, RS-PCC Scanning.

    1. The large dollar payment will be batched under its own RPSID number.

    2. If multiple large dollar payments are received during the same contact, these payments can be batched together using the same RPSID number.

  9. Discovered remittance. When processing a discovered remittance, process the payment by scanning and key verifying immediately using RS-PCC per IRM 21.3.4.7.11.6, RS-PCC Scanning.

    1. Discovered remittance will be batched under its own RPSID number. Refer to IRM 21.3.4.7.11.3, Remittance Processing System Identification (RPSID) Range.

    2. Multiple discovered remittances can be batched under the one Discover Remittance RPSID number if more than one payment was discovered at the same time.

  10. Mail room perfect or imperfect remittances will be batched under its own RPSID number. Refer to IRM 21.3.4.7.11.3, Remittance Processing System Identification (RPSID) Range.

    1. If multiple mail room perfect remittances are received the same day, process all mail room perfect remittances using the same RPSID number.

    2. If multiple mail room imperfect remittance are received the same day, process all mail room imperfect remittances using the same RPSID number.

      Note:

      For more information on mail room remittances, refer to IRM 21.3.4.7.14, TAC Procedures for Handling Mail Remittances. For more information on how to process unidentified imperfect remittance refer IRM 21.3.4.7.11.15, Processing Unidentified Perfect and Imperfect Payments using RS-PCC.

Completing Form 14443, RPSID Label
  1. All payments batches that are processed using RS-PCC must include Form 14443, RPSID Label.

    Note:

    All required fields on Form 14443 must be completed by the designee completing the action.

  2. Complete Form 14443 as follows for each of the RS-PCC batch.

    1. TAC location: TAC name/identifier (i.e., Atlanta Summit).

    2. RPSID number: RPSID number assigned to the batch.

    3. Received date of remittances: Self-explanatory.

      Note:

      For each step listed below, where the total number of non-cash remittances is recorded, a physical count of the remittances is required. Do not pull the numbers of remittances from any reports.

    4. Scanned by: To be completed by the employee who scanned the remittances. This entry must be completed at the time the payments are scanned. The employee’s SEID, scanned date, number of remittances scanned and total dollar amount. The scanner operator will physically count the number of remittances scanned and record on the RSPID label. For scanner requirements, refer to IRM 21.3.4.7.11.6, RS-PCC Scanning.

    5. Key Verification (KV) reviewed by: To be completed by the employee who KVs the batch of payments. The employee’s SEID, KV date, number of remittances KV'ed, and total dollar amount is recorded. The KVer will physically count the number of remittances KV'ed and record on the RSPID label. If the number of remittances KV'ed is different from the number of remittances scanned, provide an explanation in the comments column. All discrepancies and reasons must be recorded. For Key Verification requirements, refer to IRM 21.3.4.7.11.8, RS-PCC Key Verification (KV).

      • IF the batch was limited key verify dollar amount only, write the approval date on the comments box. Refer to IRM 21.3.4.7.11.9, Request for Temporary Change or Permanent Change for One Person TAC in Key Verification Requirements.

      • IF KV is completed remotely, the ITAS at the TAC where the checks were scanned will complete this section using the SEID, KV date, and dollar amount from the "Ready for Deposit Batch Listing" report received back confirming KV was completed. They will again count the checks to ensure all checks that were scanned match the checks KV'ed.

    6. Corrections made during KV approved by (supervisor approval required): To be completed by manager or designee who approves the correction made during key verification to the original dollar amount, SSN/EIN and/or the name control of the payee.

      Note:

      If this was completed remotely, the ITAS at the TAC where the checks were scanned will complete this line using the SEID, date, and explanation they were provided on why there was a correction.

    7. Settlement date from the 215 deposit ticket: Enter the "Settlement Date" found on the top of the 215 Deposit Ticket report.

    8. Balanced by: To be completed by the manager or designee. Record the manager or designee's SEID, date the batch was balanced and total dollar amount.

    9. Approved for shred by: Record the manager or designee's SEID and date who approved the batch for shredding.

    10. Shredded by: To be completed by the manager or designee who completed the shredding. Prior to shredding the remittances, the employee must physically count the number of remittances before recording on the RSPID label. Record the manager or designee’s SEID, date batch shredded, number of remittances shredded and total dollar amount of remittances shredded.

Remittance Processing System Identification (RPSID Range)
  1. The RPSID range is a six digit number that identifies the type of payment that is being processed (Perfect, Imperfect (mail room) or Discovered Remittance). Submission Processing uses the RPSID Range to determine the Lost Opportunity Cost (LOC).

  2. TAC RPSID Range for Perfect have been pre-assigned; refer to IRM 3.17.278-4, Field Assistance RS-PCC Sites. The first three digits of the RPSID number will not change and can range from 100-489. The last three numbers are used to identify the batch number. The last three numbers can range from 000-999 and must be assigned in numerical order. The number will restart with 000 once number 999 is used.

  3. TACs are required to maintain a record of the RPSID Ranges used for processing RS-PCC payments.

  4. Use the following RPSID ranges for payments that are received in the TAC or from the mail room that can be processed using RS-PCC.

    1. Discovered Remittance (497000 - 499999)

    2. Mail Room Perfect Remittance (770000 - 789999)

    3. Mail Room Imperfect Remittance (790000 – 799999)

    TACs are required to maintain record of the RPSID Ranges used.

Review, Reconcile and Batch RS-PCC Payment
  1. Review and Reconcile. All payments, posting documents and Forms 795-A must be reviewed and reconciled before creating a batch to be scanned using RS-PCC. For procedures to follow to complete the review and reconcile of Form 795-A, refer to IRM 21.3.4.7.9.2, Reviewing and Reconciling – Payments, Posting Vouchers, Form 795-A and Form 3210 for Payments and Payments with Returns, and IRM 21.3.4.7.11.1, Overview of RS-PCC Payment Processing.

  2. FA HQ recommends the review and reconciliation be completed by the employee who completes the scanning. There might be occasions where the designated scanner will not be the person completing the review and reconciliation. An example is when segregation of duties does not allow the scanner to review their own work.

  3. During the review the employee must validate the information on the non-cash payment instrument, such as date, payable to line, dollar amount, signature and entity information. Follow procedures outlined in IRM 21.3.4.7.11, Non-Cash Payment Processing using Remittance Strategy for Paper Check Conversion (RS-PCC).

  4. All payments, posting documents, and Forms 795-A must be reviewed and reconciled before creating a batch for scanning.

  5. Create the Batch. Payments received at the TAC are batched with 1- 20 payments per batch with Form 14443, RPSID Label, assigned to the batch.

    1. Multiple Forms 795-A with the same received date can be combined into a single batch of no more than 20 payments.

    2. If this limit on the number of payments will cause an additional batch to be created that contains only one or two payments, you can include those payments in the first batch.

    Example:

    The TAC received 22 payments that meet RS-PCC processing criteria. Since there are only 22 payments, the scanner will create one batch with all 22 payments.

  6. All AMS generated or repository Form 795-As for non-cash payment, appropriate posting documents and remittances must be put into a sensitive envelope with Form 14443, RPSID Label, attached to the front of the envelope.

Formatting Data Entry Fields
  1. Received Date (date payment is received):

    1. Must be 8 numeric characters.

    2. Must be in MMDDYYYY format.

  2. Remittance Processing System Identification (RPSID):

    1. Must be 6 numeric characters.

    2. Must be valid range for your payment type.

    3. Must have a valid combo with DPC - 000000 for DPC 03, 11, 99.

  3. Check Amount:

    1. Cannot be all zeros.

    2. Must be between $.01 - $99999999.99 (the amount of the check must be less than $100 million).

    3. Cannot contain commas.

    4. Enter check amount with or without a decimal point.

    5. Without a decimal point the system assumes the last 2 digits are pennies.

  4. Name Control:

    1. May be 2 - 4 characters.

    2. May be in lower or upper case.

    3. May not contain spaces or dashes.

  5. Tax Identification Number (TIN):

    1. SSN or EIN.

    2. Can be entered without dashes.

    3. Unidentified Remittance 000000001 no dashes.

  6. MFT (Master File Transaction Code). See IRM 3.17.278.11.7(3), RS-PCC RL II Input Fields:

    1. Must be 2 characters.

    2. Must be numeric.

  7. Tax Period:

    1. Must be 6 numeric characters.

    2. Must be in YYYYMM format.

    3. Valid values are 190001 - 209912.

    4. For Form 706 and Form 709 use the date of death (DOD).

      Example:

      DOD 06/20/2017 tax year should be 201706.

  8. Amount 1, Amount 2, Amount 3 Transaction Amount:

    1. Primary, Secondary and Tertiary.

    2. Same format as Check Amount.

  9. TC 1, TC 2, TC 3 (Transaction Code):

    1. Primary, Secondary and Tertiary TC. See IRM 3.17.278.11.8(5), Formatting Data Entry Fields

    2. Must be 3 characters.

    3. Must be numeric.

  10. DPC:

    1. Must be 2 characters.

    2. Must be numeric.

    Note:

    DPC 00 is used for RS-PCC terminal input only when DPC 99 is present. Not to be used on posting document. For more information about input fields see IRM 3.17.278.11.7, RS-PCC RL II Input Fields.

RS-PCC Scanning
  1. Prior to beginning the scanning process, you must know your TAC RPSID Range. The TAC RPSID range has been pre-assigned.

  2. For the assigned RPSID range refer to IRM 3.17.278-4, Field Assistance RS-PCC Sites.

    1. The first three digits of the RPSID number is the TAC site ID which will not change and can range from 100-489.

    2. The last three numbers are used to identify the batch number.

    Note:

    The last three numbers can range from 000-999 and must be assigned in numerical order.

  3. After successfully logging into the RS-PCC RL II application the operator is ready to begin entering the remittances information.

    Caution:

    You should never use the alternative link for RS-PCC II application unless directed by the area analyst or FA HQ analyst.

  4. From the RS-PCC RL II Home Page, select the "Payment Entry" button.

  5. On the Payment Entry Menu, the operator will select the "New Batch" button. This starts a new batch and allows the operator to input the check information for processing.

    1. This starts a new batch at the first payment entry screen.

    2. Batches cannot be created without at least one payment saved.

  6. Input the Received Date from the payment source document (MMDDYYYY) and RPSID number from Form 14443, RPSID Label.

    • Both numbers will carry through on the rest of that batch.

  7. Input the identified field needed to process the payment from the source document and payment, not from Form 795-A or the screen.

    • Refer to IRM 21.3.4.7.11.5, Formatting Data Entry Fields.

  8. The operator will then choose if the remittances will be processed as a Single, Multi, Split or Multi/Split payment.

    1. Single Payment – one payment to one transaction

    2. Multi Payment – more than one payment to one transaction

    3. Split payment – one payment applied to more than one transaction or taxpayer

    4. Multi/Split Payment – more than one payment to more than one transaction

  9. Each payment input consists of a remittance and transaction section on the RS-PCC system.

    1. In the single mode, both sections are available on the same page view.

    2. In a Multi/Split mode the remittances and transaction sections are displayed on separate pages.

  10. Select the "Scan Check" button to activate the scanner. A green light on the scanner indicates that it is ready to receive checks.

    1. The payment is placed in the RS-PCC scanner with the Magnetic Ink Character Recognition (MICR) line of the check face up, aligned with the right side of the scanner.

    2. Gently push the payment forward to allow the scanner to grasp the payment.

    3. The scanner will automatically flip the payment and scan the back.

    4. The payment image will appear on the screen.

    5. Ensure the payment image is readable and that the payment image on the screen matches the check that was scanned.

    Note:

    The MICR line is the bank routing number, account, and check number found on the bottom of the check.

  11. If a pre-printed document with a barcode is present with a payment; select the "Scan Barcode" button. When the 2D barcode is configured for RS-PCC Scanning.

    1. The Name Control, SSN, MFT, Tax Period, and TC will automatically populate on the RS-PCC input screen.

    2. The dollar amount must be entered manually.

    3. The employee will still be required to verify the data that was entered by the 2D scanner from the 2D barcode from the taxpayer’s posting document.

    Note:

    The 2-D scanner can be used for scanning payments when the 2D barcode is available with the taxpayer’s posting document. The 2D scanner is NOT to be used in Key Verification (KV). For additional information about 2-D Bar Code Procedures, refer to IRM 5.19.16.2.1.1, 2D Bar Code Procedures.

  12. When encountering scanner errors, operator should re-scan the check once or twice. The "Clear Scanner" button releases the check and clears the captured code line and image, allowing the operator to re-scan the check. Examples of scanning errors:

    • If the image of the check is skewed, this type of error will require manual visual inspection and correction. RS-PCC may not display an error message, but the operator should re-scan the check if a potential problem exists with the image.

    • When the MICR line is displayed in red, correct it immediately.

    • When the MICR does not appear continue to process the payment. When you select save payment or next payment the system will allow you to manually input the MICR line.

    Troubleshooting options:

    1. For trouble shooting see the RS-PCC Scanner User Manual.

    2. When the scanner cannot read any or all of the MICR code line and the failure persist, consult your Manager or designee to determine the next step.

      Note:

      If the payment cannot be scanned through RS-PCC, refer to IRM 21.3.4.7.10, Transshipping of Payments or Payments with Returns.

  13. To correct the MICR line code the entry operator should:

    • Type over the special character example "?" with the valid numerical value (i.e., "5" ) or MICR symbol with the correct code.

    Each of the symbols that are before and after the routing number, account number, and check number represents either a "T" "O" "A" or "D" . See IRM 3.17.278-5, MICR Line Symbols.

  14. Once the operator has corrected the MICR Line, they will continue to input the payment information. The completed RS-PCC batch will be systemically forwarded to allow the Supervisor User to review, approve or reject the MICR line entry.

  15. Input the fields needed to process a payment. See IRM 21.3.4.7.11.5, Formatting Data Entry Fields.

  16. Ensure that the "Check Amount" field and the "Primary Transaction Amount" field are the same amount, and that they match the taxpayer check.

  17. If the check written amount and numeric amount does not match, see IRM 3.8.45.4.5, Money Amounts.

  18. The RS-PCC system scans the payment and will imprint "Electronically Presented" in red on the front of the check. This is called franking a payment. If the "Electronically Presented" does not appear, is very light, or the scanner is out of ink, the employee must stamp or hand write "Electronically Presented" in red ink on the payment manually. The stamp needs to be placed in a location that does not interfere with the dollar amount, the financial institution information or the signature.

    Note:

    If the imprint "Electronically Presented" is not legible replace the scanner ink cartridge.

  19. The operator inputting the batch visually verifies:

    • All checks are scanned properly,

    • The entire front of the check image is visible on the screen, and

    • The dollar amount is legible before scanning the next check or signing out of the batch.

  20. When all payments for a batch have been scanned, click on "Finish" to close the batch.

  21. Once the operator has clicked "Finish" to close the batch, they will have the option of either printing the Batch Listing, Completing the Batch, or Editing the Batch using the following icons:

    • List Payment - to edit the batch

    • Print - print the batch listing

    • Print and Complete – print the batch listing and the batch processes to the next status (Ready for KV or Approval)

    • Compete – the batch will process to the next status (Ready for KV or Approval)

  22. If you need to correct an error or delete a payment, click "List Payment" and navigate within the list payment screen to correct or delete the payment. You must now click on "Finish" again to close the batch.

  23. To complete the batch, select the "Print and Complete" . This completes the batch and prints the Batch List.

    1. The Batch List report shows all transactions included in the batch.

    2. The report consists of the detail and summary pages and changes the status of the batch to Ready for Key Verification printed after clicking "Complete Batch" .

    3. See IRM 3.17.278-8, RS-PCC Batch Listing.

  24. If there was a MICR Line correction or Duplicate check issues during the processing of the batch, the batch goes to Awaiting Approval status. The supervisor must approve the batch before it goes to Ready for Key Verification.

  25. The person completing the scanning will notify the group manager or designee immediately that the batch is in Awaiting Approval status so that this is completed. The batch will not to go "Ready for Key Verification" until this is completed.

  26. If you have check(s) listed on a Form 795-A that cannot be scanned, see IRM 21.3.4.7.11.11, RS-PCC Troubleshooting, and IRM 21.3.4.7.10, Transshipping of Payments or Payments with Returns.

  27. Once the batch of payments has been scanned, and the Ready for Key Verification batch listing has printed, the scanner will:

    1. Manually recount the payments and reconcile the number of payments against the number of payments identified on the "Ready for Key Verification" batch listing and Form 795-A.

    2. Manually total the dollar amounts from each payment and match the total dollar amount against the amount listed on the "Ready for Key Verification" batch listing and Form 795-A.

    3. If there are any discrepancies with the total number of payments or the total dollar amounts, the scanner must determine why, take any corrective actions necessary, and notate the reason and actions taken on the Form 14443, RPSID Label.

  28. Complete the Scanned by line of Form 14443 per IRM 21.3.4.7.11.2, Completing Form 14443, RPSID Label.

  29. Compile the following for the Key Verifier:

    1. Form 14443, RPSID Label, with all required field completed by the scanner printed batch listing "Ready for Key Verification"

    2. Form 795-As with reviewer's initials or "1 person in TAC" in the reviewer initial box

    3. Posting documents

    4. Payments

    5. RS-PCC batch listing "Ready for Key Verification"

    6. RS-PCC batch listing "Awaiting Approval" if corrections are made to MICR Line or Duplicate check during scanning.

  30. Next step of the process is key verification, provide completed batch to quality reviewer for Key Verification.

MICRS Line Approval/Duplicate Check Approval
  1. The supervisor will log on to RS-PCC.

    1. From the front page select the Batch Management button.

    2. Select the "Awaiting Approval" button.

    3. Review and make approvals on the batch before it goes to Ready for KV.

    Note:

    The approval official will be unable to perform Key Verification on the batch that contained the MICR correction.

  2. Review MICR Line Approval:

    • Approve – Promotes the check to the Saved status and then displays the Check Approval List page.

    • Delete – Deletes the payment containing the check and then displays the Check Approval List page.

    • Check Detail – Displays the Check Detail page for the currently displayed check.

  3. If the MICR Line/Duplicate can’t be approved the payment will be removed from the batch. The approval must:

    1. Update the Form 14443 and initial the changes.

    2. Update Form 795-A to accurately reflect the total checks and total dollar amount of the batch.

    3. Ensure that the removed payment is listed on Form 795-A to be transshipped.

    4. Write an explanation on Form 795-A in the remarks column for reason the franked check must be processed manually by SPC.

      Example:

      "Franked check could not process via RS-PCC" - MICR Line/Duplicate Check

    5. Unfrank the payment by lining through "Electronically Presented" clearly in black ink.

    6. Follow procedures in IRM 21.3.4.7.9, Form 795-A, Remittance and Return Report, and IRM 21.3.4.7.9.3, Supplemental Form 795-A.

  4. Once the approval has been completed the Manager or designee must print the "Ready for Key verification" batch listing.

  5. Next step of the process is key verification, provide completed batch to quality reviewer for Key Verification.

RS-PCC Key Verification (KV)
  1. The operators perform quality review on payments through an electronic method called Key Verification (KV). All batches must be Key Verified before they can be transmitted to Treasury/FS for deposit.

  2. After successfully logging into RS-PCC RL II application, the operator is ready to begin key verification.

  3. To KV a batch the operator selects the "Key Verification" tab from the RS-PCC home page. This will display a list of all available batches that are "Ready for Key Verification" .

    Note:

    RS-PCC users cannot "Key Verify" their own work if they have either scanned or approved the payment.

  4. TAC sites where the manager is responsible for more than one TAC site (Parent/Child relationship) has the ability to allow users with supervisor access to KV work from one of their other TAC sites.

  5. Once the batch is selected, the status will change to "In Key Verification" .

  6. There are two types of KV views depending on the type of payments:

    • The single payment KV process view; remittance and transaction information on the same screen.

    • The multi/split KV process view, remittance and transaction information in different pages.

    Note:

    Payments are KV’ed in the order they were scanned.

  7. The operator will take the physical payment and posting document and enter the information directly from the payment and posting document.

  8. The operator will enter the data for each payment field selected for KV into the KV edit pages. Only the following fields are required to be KV'ed:

    1. Check amount: Enter payment amounts from the physical check or money order.

      Note:

      You do not need to enter zeros (0) after the decimal point as the system will add them. For amounts with cents, enter all digits with or without the decimal point and RS-PCC will add the decimal.

    2. Name Control - enter name control from the posting document.

    3. TIN - enter the TIN listed on Form 795-A.

      Note:

      You do not have to enter dashes in the TIN field as the RS-PCC system will enter them based on the MFT code.

    4. MFT

    5. Tax Period

    6. Transaction Amount 1

    7. Transaction Code 1

  9. When 2-D Barcode scanner was used when the payment was scanned, only the dollar amount is to be entered for key verification. For additional information about 2D Bar Code procedures, refer to IRM 5.19.16.2.1.1, 2D Bar Code Procedures.

  10. The operator will correct any errors encountered during KV.

    Note:

    Fields that are pre-populated can be edited by the KV’er if the information is not correct.

  11. When corrections are made during key verification to the original dollar ($) amount or SSN/EIN and name control, the batch will require Supervisor Approval before it goes to deposit. Refer to IRM 21.3.4.7.11.10, Dollar Amount Approval/SSN/EIN and Name Control Approval.

  12. When a payment is deleted from the batch during Key Verification will require Supervisor Approval before the batch goes to deposit. The supervisor approval must:

    1. Update Form 14443, RPSID Label, and initial the changes.

    2. Update Form 795-A to accurately reflect the total checks and total dollar amount of the batch.

    3. Ensure that the removed payment is listed on Form 795-A to be transshipped.

    4. Write an explanation on Form 795-A in the remarks column for reason the franked check must be processed manually by SPC.

      Example:

      "Franked check could not be processed via RS-PCC" - MICR Line/Duplicate Check.

    5. Unfrank the payment by lining through "Electronically Presented" clearly in black ink.

    6. Follow procedures in IRM 21.3.4.7.9, Form 795-A, Remittance and Return Report, and IRM 21.3.4.7.9.3, Supplemental Form 795-A.

  13. When the last payment in the batch is displayed, the "Finish" button is enabled. After entering all of the KV data in the current item, the operator selects the "Finish" button, and the system performs additional validation for the payments in the batch, and then saves the data. Upon completion of the KV process, the batch will be changed to "Ready for Deposit" status. If there are no issues, the batch will then be sent to "Transmitting for Deposit" . If it did not fail during transmit, the batch will process to "Ready for Deposit" and be sent to OTCnet.

  14. The RS-PCC Batch Payment List is displayed after a batch is completed for KV. The report displays the batch status at the time it was requested. Any changes made during KV will be reflected on this report.

  15. Select the "Print" button on the menu bar to print the "Ready for Deposit" list.

  16. Once the batch of payments has been key verified and the "Ready for Deposit" batch listing printed, the key verifier will:

    1. Manually recount the payments and reconcile the number of payments against the number of payments identified on the "Ready for Deposit" batch listing and Form 795-A.

    2. Manually total the dollar amounts from each payment and match the total dollar amount against the amount listed on the "Ready for Deposit" batch listing and Form 795-A.

    3. If there are any discrepancies with the total number of payments or the total dollar amounts, the key verifier must determine why, take any corrective actions necessary, and notate the reason and actions taken on the Form 14443, RPSID Label.

  17. Complete the Key Verified by line on Form 14443 per IRM 21.3.4.7.11.2, Completing Form 14443, RPSID Label.

  18. Compile the following for the retention file:

    1. Form 14443, RPSID Label, with all required fields completed.

    2. Printed batch listing "Ready for Deposit" .

    3. Form 795-As with reviewer's initials or "1 person in TAC" in the reviewer initial box.

    4. Posting documents

    5. Payments

    6. RS-PCC batch listing "Ready for Key Verification" .

    7. RS-PCC batch listing "Awaiting Approval" if corrections are made to MICR Line or Duplicate check during scanning.

    8. RS-PCC batch listing "Awaiting KV Approval" if corrections are made to original $ amount OR SSN/EIN and name control during key verification.

  19. File the complete batch in a locked cabinet, for the next step of balancing. Refer to IRM 21.3.4.7.11.12, RS-PCC Balancing.

    Note:

    refer to IRM 21.3.4.7.11.14, RS-PCC Retention File.

Request for Temporary Change or Permanent Change for One-Person TACs in Key Verification Requirements
  1. For TACs with one employee, the GM has an option to request limited key verification to be completed by another office within the group, parent/child relationship.

  2. Requesting approval for limited key verification to dollar amount only. In TACs with one employee, the GM can request a deviation for limiting key verification to dollar amount only. The deviation can be granted on a temporary or permanent basis. A permanent deviation request for limiting key verification to dollar amount only can be requested when the Authorized Staffing Pattern (ASP) is one (1).

  3. A temporary deviation request for limiting key verification to dollar amount only can be requested when staffing falls below two (2) employees.

  4. An approval for permanent or temporary change to key verification will exclude the TAC from completing key verification of all fields as required per IRM 21.3.4.7.11.8, RS-PCC Key Verification (KV).

  5. The GM will make the request for a "permanent or temporary" change in key verification in an email to the TM with a copy to the area remittance analyst and the headquarters remittance analyst. The request must include the following information:

    1. Reason(s) for permanent or temporary change to limit key verification to dollar amount only.

    2. Effective date(s) for the permanent or temporary request.

    3. For temporary deviations, include the expected date for restoration of full key verification.

    Note:

    The temporary deviation for limited key verification cannot last longer than one fiscal year.

  6. The TM will reply via email of his/her approval/disapproval to the request for temporary or permanent deviation in Key Verification.

  7. A copy of the TM email approved request for change in temporary and permanent key verification to dollar amount only must be:

    1. Printed

    2. Associated with the limited for key verification batch(es) or in Folders/Envelopes (must be contained, cannot be loose in a drawer or box).

    3. Properly marked "Deviation for Limited Key Verification" .

    Note:

    Temporary change to key verification can only be approved for TACs with one employee when a parent/child TAC completes the key verification.

  8. How to Key Verify for TACs with Approval for Temporary Change or Permanent Change in Key Verification Requirements. The remote TAC will:

    1. Have a copy of Form(s) 795-A

    2. Will key verify the dollar amount only from the check image and Form 795-A

    3. Will provide the batch listing "Ready for Deposit" to the original office when KVing has been completed.

    4. If supervisor approval is required at any step of the process, a copy of the batch listing "Waiting Supervisor Approval" .

  9. The office which took the payments will:

    1. Print and associate the "Ready for Deposit" batch listing.

    2. Manually recount the payments and reconcile the number of payment against the number of entries on the "Ready for Deposit" batch listing and Form 795-A.

    3. Manually total the dollar amounts from each payment and match the total dollar amount against the "Ready for Deposit" batch listing and Form 795-A.

    4. If there are any discrepancies with the total number of payments or the total dollar amounts, determine why, take any corrective actions necessary, and notate the reason and actions taken on the Form 795-A.

    5. Complete the Key Verified by line of Form 14443, per IRM 21.3.4.7.11.2, Completing Form 14443, RPSID Label.

    6. If supervisory approval is required, update Form 14443, "Correction made during KV approval by" line.

  10. The office which took the payment will compile the following for the retention file:

    1. Form 14443, RPSID Label, with all required fields completed.

    2. Printed batch listing "Ready for Deposit" .

    3. Form 795-As

    4. Posting documents

    5. Payments

    6. RS-PCC batch listing "Ready for Key Verification" .

    7. RS-PCC batch listing "Awaiting Supervisor Approval" if corrections are made during key verification.

  11. File the complete batch in a locked cabinet, for the next step of balancing. Refer to IRM 21.3.4.7.11.12, RS-PCC Balancing.

Dollar Amount Approval/SSN/EIN and Name Control Approval
  1. If corrections are made during key verification to the original $ amount OR SSN/EIN and name control, the batch will move to "Awaiting Supervisor Approval" status once the key verifier (operator) completes key verification of the batch.

  2. Manager or designee will be required to verify the correction(s) made by the key verifier (operator) before approving the batch for deposit. The approver can approve the change or delete the payment from the batch if the change is not correct.

  3. Manager or designee will update correction made during KV approval by (Supervisor Approval) section of Form 14443. Refer to IRM 21.3.4.7.11.2, Completing Form 14443, RPSID Label.

  4. After the batch is approved on the RS-PCC system by the GM or designee the batch status will move to Ready for Deposit.

  5. Manager or designee will be required to print the batch listing "Ready for Deposit" to be associated with the batch.

  6. The batch listing "Ready for Deposit" provides the original entries made by the scanner and correction made by the key verifier.

    Note:

    All corrections made by the key verifier and supervisor approval are now identified on the new batch listing Ready for Deposit.

RS-PCC Troubleshooting
  1. Whenever the RS-PCC system is not working due to software or hardware scanner issue, refer to the trouble shooting job aids:

    • RS-PCC Scanner Installation User Manual

    • RS-PCC Troubleshooting Guide

    If the issue cannot be resolved refer to IRM 21.3.4.7.11.11.1, RS-PCC Issue Logs.

  2. TAC managers must have approval by the area analyst through the TM for when to transship payment(s) to the SPC.

  3. If you have a payment listed on a Form 795-A that cannot be scanned, see table below for transshipment rule.

    If... Then...
    Single payment cannot be processed due to technical issue,
    • Transship payment(s)

    • Follow procedures in IRM 21.3.4.7.9.2, Reviewing and Reconciling - Payments, Posting Vouchers, Form 795-A and Form 3210 for Payments and Payments with Returns and IRM 21.3.4.7.9.3, Supplemental Form 795-A.

    A complete batch of payments cannot be processed due to technical issue. Contact the RS-PCC team via email with copy to area remittance analyst for technical assistance. Email the RS-PCC team at wi.cas.sp.atp.ep.rspcc@irs.gov
    • Use subject line: "Technical Support needed for a Batch of Payments that cannot be processed" .

    • State the problem and/or error message and include the info below (if available).

    • RPSID

    • Batch ID

    • # of checks

    • Check amount

    • Site

    The RS-PCC Team will provide technical assistance within 24 hours. Do not transship the batch of payments unless approved by the area remittance analyst.
    A scanned payment on a batch cannot be processed because of the check image.
    • Payment is to be deleted from the batch.

    • Update Form 14443, RPSID Label, and initial the changes.

    • Update Form 795-A to accurately reflect the total checks and total dollar amount of the batch.

    • Ensure that the removed payment is listed on Form 795-A to be transshipped.

    • Write an explanation on Form 795-A in the remarks column for reason the franked check must be processed manually by SPC

      Example:

      "Franked check could not processed via RS-PCC" – Check Image Issue.

    • Unfrank the payment by lining through "Electronically Presented" clearly in black ink.

    • Follow procedures in IRM 21.3.4.7.9, Form 795-A, Remittance and Return Report, and IRM 21.3.4.7.9.3, Supplemental Form 795-A.

    A scanned payment on a batch cannot be processed because the MICR line error. Follow IRM 21.3.4.7.11.7, MICRS Line Approval/Duplicate Check Approval. If issue cannot be resolved, contact the GM or designee, or if they are unavailable, contact the area remittance analyst for assistance.

    Caution:

    If a payment or a batch of work is transshipped because scanned checks cannot be processed electronically, it is critical for the GM or designee to access RS-PCC RL II, open the batch and DELETE the transshipped payment. This is to ensure the check is not processed twice.

  4. Form 5919, Teller’s Error Advice, will be issued and the franked payment will be returned to the TAC manager IF the franked check is sent to SPC for processing and/or Form 795-A does not include a written explanation. Franked checks that are marked "Electronically Presented" may not be physically deposited.

RS-PCC Issue Logs
  1. The FY 2017 RS-PCC Issue Logs are located on the Remittance SharePoint site and must be completed when the TAC experiences a software or hardware problem with the RS-PCC scanner.

  2. Complete the RS-PCC Issue Log, use the following chart:

    RS-PCC Scanner Issue Log
    (Column A) TAC: Enter the name of the TAC.
    (Column B) Date: Enter the date the problem was entered on the log.
    (Column C) Enter the bar code or serial number of the malfunctioning scanner: Scanner bar code or serial number is located on the side or bottom of scanner.
    (Column D) Enter problem encountered with the scanner: Enter details of scanner malfunctioning (i.e., check is not scanning).
    (Column E) Enter OS GetServices Ticket Number or RMA Number if scanner was returned to vendor for repair: If ticket opened, enter Service Desk Ticket Number, example of format: SD00XXXXXX (X represents numeric characters) or RMA Number provided by vendor.
    (Column F) When sent to the vendor for repair, did the TAC receive scanner back within 7 to 10 business days? Answer Yes or No.
    (Column G) Did you continue to have problems with scanner after it was repaired by the vendor? Yes or No. If Yes, enter a brief explanation of problem(s) TAC encountered after scanner was repaired and returned to TAC.
    (Column H) Comments: Enter comments on scanner performance.
RS-PCC Balancing
  1. All RS-PCC batch of remittance, scanned batches MUST be balanced no later than three (3) business days from the date the batch was key verified.

  2. The GM or authorized designee MUST balance using the following:

    1. End of Day Report (EOD) of the date the batch was scanned.

    2. 215 Deposit Ticket Report of the next business date after the batch was key verified and sent for deposit.

    See IRM 3.17.278-7, RS-PCC End of Day Report, and IRM 3.17.278-10, OTCnet-215 Deposit Ticket Report.

  3. The EOD Report has two parts:

    1. Batch listing

    2. Operator listing

  4. The 215 Deposit Ticket report displays the information by area and by SEID in numerical order and then alphabetical order.

  5. To balance using:

    1. Printed copy of 215 Deposit Ticket Report of the next business day after the batch has been key verified and sent for deposit.

    2. Printed the EOD Report of the date the batch was scanned.

      Note:

      RS-PCC HQ recommends that the End of Day Report be ordered at the beginning of each business day for the previous day scanned payments for balancing purposes. If the batch of payments was key verified after the EOD report is requested, manager or designee must request the EOD report again the next day.

      Example:

      The batch was scanned on Monday, key verified on Tuesday. On Wednesday the TAC will need to request the EOD report again for Monday (date the batch was scanned) to verify the batches of payment are in "Acknowledge" , "Sent for Deposit" or "Transmitting for Deposit" and in some case status.

    3. Identify your site’s batch(es) by the Operator SEID and Transaction Date (scanned date) on the 215 Deposit Ticket report. See IRM 3.17.278-10, OTCnet-215 Deposit Ticket Report.

    4. Find the same Operator per SEID and date on the EOD report Operator Listing. See IRM 3.17.278-7, RS-PCC End of Day Report.

    5. Compare the Summary Count and Summary Amount on the 215 Deposit Ticket report with the Check Count and Amount on the EOD report Operator Listing.

      Note:

      For additional information, refer to IRM 21.3.4.7.11.12.1, RS-PCC End of Day Report, and IRM 21.3.4.7.11.12.2, 215 Deposit Ticket.

  6. Batches that should not be on the 215 Deposit Ticket will show in one of these statuses on the EOD Report:

    1. In Data Entry

    2. Awaiting Approval

    3. Ready for KV

    4. In Key Verification

    5. Awaiting KV approval

    6. Ready for Deposit

    7. Fail to Transmit

    8. Fail During Transmit

    Note:

    The GM must contact the area remittance analyst when a batch that was scanned and key verified the previous day and is showing on the EOD report in "Transmitting for Deposit" , "Sent for Deposit" , or "Acknowledged" , but not listed on the 215 Deposit Ticket Report.

  7. Balanced. After comparing the two reports (EOD Report and 215 Report), if no differences exist for any operator by SEID with the check count and dollar amount totals, the site has balanced.

    • Update Form 14443, Balanced by line. Refer to IRM 21.3.4.7.11.2, Completing Form 14443, RPSID Label.

  8. If there is a difference from the EOD report check count and dollar amount as compared to the 215 Summary check count and dollar amount, notate the difference on the EOD report.

    1. Locate the employee’s SEID with the difference on the EOD report (batch listing) and on the operator’s listing part of the EOD report.

    2. Notate difference per employee per check count and amount and verify the date.

    3. Determine which batches did not go to deposit on the EOD report batch listing per the SEID according to the check count and amount on the 215 Deposit Ticket Report.

    4. Batches listed on the EOD report but not listed on the 215 Deposit Ticket Report will need to be identified since they have not been sent for deposit. The batches will be matched against future 215 Deposit Ticketst.

    Note:

    The 215 Deposit Ticket Report provides a summary total by operator SEID and transaction date for batches that went to deposit. If information on the EOD Report (Operator Listing) by operator SEID (checks count and dollar amount) do not match with the information on the 215 Deposit Ticket, you will need to add the dollar amount and check number for only those batches with "Acknowledgement" status to balance. Sometimes batches with "Ready for Deposit" , "Transmitting for Deposit" and "Sent for Deposit" status will be listed on the 215 Deposit Ticket Report.

  9. If there are batches not on the current 215 Deposit Ticket Report, then it must be verified that they are on the next business day 215 Deposit Ticket Report and this is notated on the Form 14443 per IRM 21.3.4.7.11.2, Completing Form 14443, RPSID Label.

  10. When there is a discrepancy, the GM or designee will determine which checks were not deposited and what corrective action is needed ASAP.

  11. The GM or designee is responsible for re-starting the batch for deposit and monitoring the status to ensure that the batch is retransmitted for deposit, if payments are not posted or deposited and if batches are in "Failed to Transmit" or "Failed During Transmit" status.

    Note:

    Do not attempt to transship batches for manual processing without the consent of the RS-PCC HQ analyst when they are still in the RS-PCC workflow (Ready for Deposit, Sent for Deposit and Transmitting for Deposit).

  12. Update the Form 14443, Balance by section. Refer to IRM 21.3.4.7.11.2, Completing Form 14443, RPSID Label.

RS-PCC End of Day Report
  1. The GM or designee with RS-PCC Supervisor system role can order the EOD using Batch Management in RS-PCC.

  2. The EOD Report allows the GM to monitor payments on a daily basis.

  3. The EOD Report must be ordered each day for the previous day.

  4. The EOD Report can be ordered at any time and provides an overview of that day’s work.

    Note:

    FA HQ recommends the EOD Report be ordered each morning before any batch of work is scanned or key verified. See IRM 3.17.287-7, RS-PCC End of Day Report.

  5. For complete details of how to order and read the EOD report refer to IRM 3.17.278.11.17.1, RS-PCC End of Day Report.

  6. Failed Batches. Batches that failed to process through the OTCnet are systemically placed in the following states on the EOD Report.

    1. Failed During Transmit

    2. Failed to Transmit

    Any batch that "Failed During Transmit" or "Failed to Transmit" will NOT be on the 215 Deposit Ticket.

  7. For a first time failure you are required to re-transmit the batch for deposit.

  8. Once the batch is re-transmitted for the deposit, you must monitor the state of the batch to ensure the batch state is acknowledged.

  9. After re-transmittal, if the batch status is "Failed to Transmit" or "Failed During Transmit" again the GM will email the RS-PCC Team at the following link wi.cas.sp.atp.ep.rspcc@irs.gov with a copy to the area remittance analyst. The email must provide the required batch information IRM 21.3.4.7.11.11, RS-PCC Troubleshooting.

  10. Stalled Batches. Batches that were systemically stalled in the RS-PCC workflow can be in one of the following status:

    1. Ready for Deposit

    2. Transmitting for Deposit

    The status will be displayed on the EOD report. When this occurs the Ready for Deposit batches did not go to OTCnet for deposit and will not be on the 215 Deposit Ticket. The Transmitting for Deposit batch must be verified on the 215 Deposit Ticket Report to determine if the batch went deposit.

  11. Check the batch for the payment status. The payment status will change when the Deposit Ticket is posted in RS-PCC from Key Verified to "posted" or "deposited" . Batches that are re-started will be on the next business day Deposit Ticket.

  12. Email the RS-PCC Team at the following link &W&I CAS:SP:ATP:EP:RSPCC with a copy to the area remittance analyst. The email must provide the required batch information per IRM 21.3.4.7.11.11, RS-PCC Troubleshooting.

  13. The team will provide instructions to re-start the batch for deposit. To check payment status of that batch and see if payments were "Posted" or "Deposited" , perform the following steps:

    1. From the RS-PCC Home Page select "Transmitting for Deposited Batch State" .

    2. Select the batch you need to check payment status.

    3. Select "List the payment in this batch" button.

    4. Payment status should be "Posted" or "Deposited" .

    Note:

    Do Not attempt to transship batches for manual processing without the consent of the FA HQ RS-PCC analyst when they are still in the RS-PCC work flow (Ready for Deposit, Transmitting for Deposit and Sent for Deposit).

215 Deposit Ticket
  1. The 215 Deposit Ticket Report is the Official Deposit Report for RS-PCC.

  2. The 215 Deposit Ticket report is used to ensure that all scanned batches went to deposit.

  3. An email containing copies of the 215 Deposit Ticket report will be forwarded daily after 9:30 a.m. EST to a distribution listing. If you did not receive a copy of the 215 Deposit Ticket report or you need to add your name to the distribution listing, GM is to contact your area remittance analyst.

  4. The Deposit Date of the 215 Deposit Ticket Report is the next business day after the scan date. The 215 Deposit Ticket report must be:

    1. Printed.

    2. Associated with batch(es) that were scanned and send for deposit the previous business day.

  5. The TAC GM or designees are required to update Form 14443 with the batch 215 Deposit Ticket date (Settlement Date) found at the top right hand side of the report. Refer to IRM 21.3.4.7.11.2, Completing Form 14443, RPSID Label.

  6. The 215 Deposit Ticket report lists information by SEID, Transaction Date (same as scanned date), Summary Count (same as check count) and Summary Amount (same as batch total). See IRM 3.17.278-10, OTCnet-215 Deposit Ticket Report.

  7. The 215 Deposit Ticket Report displays the following:

    1. 215 Deposit Ticket Date – Settlement date

    2. Deposit Ticket Number

    3. Cashier ID – SEID of operator who scanned the batch in numerical order then in alphabetical order

    4. Transaction Date – The date the batch was scanned (can be more than one scanned day for the same Cashier SEID)

    5. Summary Count – Number of checks sent to OTCnet by Cashier SEID and transaction date

    6. Summary Amount – Dollar amount of funds sent to FA by Cashier SEID and transaction date

    See IRM 3.17.278-10, OTCnet-215 Deposit Ticket Report.

Reconciliation Report and Shredding
  1. The Reconciliation Report is generated through the RS-PCC system. This report is distributed each day by 12:30 p.m. EST to a specific distribution list through Outlook. Refer to IRM 3.17.278-6, Reconciliation Report.

  2. The Reconciliation Report provides a summary of the deposit and batch activities that has not been deleted from the RS-PCC database.

  3. The Reconciliation Report is divided in 2 parts:

    1. Deposit Ticket Summary. Provides a summary of the deposits in their different states and it is used to determine when to shred. Refer to IRM 21.3.4.7.11.13.1, Reconciliation Report, Deposit Ticket Summary and Shredding.

    2. Batch Listing. Contains batches that have not been deleted from the RS-PCC database and have not been associated with a Deposit Ticket. Refer to IRM 21.3.4.7.11.13.2, Reconciliation Report/Batch Listing.

Reconciliation Report, Deposit Ticket Summary and Shredding
  1. Reconciliation Report / Deposit Ticket Summary section provides information about the 215 Deposit Ticket Report.

  2. The TAC GM or designee must verify the state of the Deposit Ticket for the batch on the Reconciliation Report (Deposit Ticket Summary) prior to authorizing the payment for shredding. Refer to IRM 3.17.278.11.17.3.1, Reconciliation Report/Deposit Ticket Summary, for the Deposit Ticket State definitions.

  3. Reconciliation Report is emailed to the manager daily. Manager or designee can authorize the batch of checks for shredding.

  4. Approved for shredding: The TAC GM or designee will use the reconciliation report to approve a batch of payments for shredding before payments are shredded.

    1. Once the batch 215 Deposit Ticket Date (settlement date), noted on Form 14443 is 60 days or older than the current date AND

    2. The batch 215 Deposit Ticket date (settlement date) is no longer on the Reconciliation Report /Deposit Ticket Summary, then and only then, a batch can be approved for shedding and payments shredded.

    Note:

    A batch of payments cannot be approved for shredding until the batch has been balanced and the batch has been listed on the 215 Deposit Ticket Report.

  5. Once the batch has been approved for shredding, Form 14443 "Approved for Shred by" is required to be updated. Refer to IRM 21.3.4.7.11.2, Completing Form 14443, RPSID Label.

    Example:

    Today is July 15, 2015; the deposit ticket date listed on the batch RPSID Label is May 10, 2015. The deposit ticket date of May 10, 2015 is more than 60 days from today AND the deposit ticket date of May 10, 2015 is no longer on the Reconciliation Report Deposit Ticket Summary. Manager or designee can authorize the batch of remittance for shredding.

    Example:

    Today is July 15, 2015; the 215 deposit ticket date listed on the batch RPSID Label is May 10, 2015. The deposit ticket date of May 10, 2015 is more than 60 days from today AND the deposit ticket date of May 10, 2015 is still on the Reconciliation Report (Deposit Ticket Summary). Manager or designee would not authorize the batch of remittance for shredding.

  6. Shredding payment(s): Once the batch has been approved for shredding, the next step is shredding the payment and posting documents.

  7. At least once a month, once the batch of payments has been approved for shredding, the TAC GM or designee will:

    1. Manually recount the payments and reconcile the number of payments against the number of entries on the Ready for Deposit batch listing and Form 795-A.

    2. Manually total the dollar amounts from each payment and match the total dollar amount against the Ready for Deposit batch listing and Form 795-A.

    3. If there are any discrepancies with the total number of payments or the total dollar amounts, determine why, take any corrective actions necessary, and notate the reason and actions taken on the Form 14443, RPSID Label.

  8. Complete the Shredded by line of Form 14443 per IRM 21.3.4.7.11.2, Completing Form 14443, RPSID Label.

  9. Payments and posting documents are required to be shredded.

    1. Cross-cut shredder is required when shredding payments.

    2. Posting documents can be shredded using cross-cut shredder or secured shred bin.

Reconciliation Report/Batch Listing
  1. This part of the report contains batches that have not been deleted from the RS-PCC database and have not been associated with a Deposit ticket.

  2. The report is grouped by RS-PCC site and includes the Batch Life Cycle in different status. For more information refer to IRM 3.17.278.11.17.3.2, Reconciliation Report/Batch Listing.

RS-PCC Deposits/Payment Search
  1. The Deposit function displays all batches deposited through OTCnet. Refer to IRM 3.17.278.11.15, RS-PCC Deposits, for specific information.

    TAC Deposit ticket name 20092900XX
    XX = 21 for area 1
    XX = 22 for area 2
    XX = 23 for area 3
    XX = 24 for area 4
  2. All users have access to the Payment Search functions. Refer to IRM 3.17.278.11.16, RS-PCC Payment Search, for specific information.

RS-PCC Retention File
  1. Taxpayer Assistance Centers (TACs) will maintain retention files for each RS-PCC batch of payments. The retention files must be maintained as follows:

    1. Binder/Folders/Envelopes (must be contained, cannot be loose in a drawer or box)

    2. Properly marked with the month and year

    3. Documents filed in sequential order within that month

    4. Maintained in a metal locked file cabinet

  2. RS-PCC Temporary Retention file must include:

    1. Payments

    2. Posting Documents

    3. RS-PCC batch listing "Ready for Key Verification"

    4. RS-PCC batch listing "Awaiting Approval" if corrections were made during scanning

    5. RS-PCC batch listing "Awaiting KV Approval" if corrections are made during KV

    6. Form 795-A with the reviewer’s initials or "1 person in TAC" in the reviewer initial box

    7. Printed "Ready for Deposit" batch listing

    8. RS-PCC End of Day (EOD) report

    9. 215 Deposit Ticket report

    10. Completed Form 14443, RPSID Label

  3. The following documents can be shredded after 60 days from the 215 Deposit Ticket Settlement date, with approval of Manager or designee:

    1. Payments

    2. Posting Documents

    3. RS-PCC batch listing "Ready for Key Verification"

    4. RS-PCC batch listing "Awaiting Approval" if corrections were made during scanning

    5. RS-PCC batch listing "Awaiting KV Approval" if corrections are made during KV

    Note:

    No payments, posting documents or reports, from the RS-PCC batches can be shredded until the batch has been balanced and approved for shredding. Refer to IRM 21.3.4.7.11.13, Reconciliation Report, Shredding and Retention, and IRM 21.3.4.7.11.12, RS-PCC Balancing.

    Note:

    A cross-cut shredder is required when shredding checks and/or money orders that were processed through RS-PCC. Refer to IRM 21.3.4.7.11.13, Reconciliation Report, Shredding and Retention.

  4. RS-PCC retention files for three (3) years: The following documents must be retained by the GM or their designee for three (3) years from the payment received date:

    1. Form 795-A with the reviewer’s initials or "1 person in TAC" in the reviewer initial box

    2. Printed "Ready for Deposit" batch listing

    3. RS-PCC End of Day (EOD) report

    4. 215 Deposit Ticket report

    5. Completed Form 14443, RPSID Label

    Note:

    Each batch must have a copy of the End of Day and 215 Deposit Ticket report. If more than one batch is listed on the End of Day and 215 Deposit ticket, one copy of each report can be rubber banded at the top of the package containing all associated batches.

Processing Unidentified Perfect and Imperfect Payments Using RS-PCC
  1. Unidentified remittances are considered unidentifiable because the payments were not solicited by an IRS business area or are not clearly intended for a field office employee.

  2. An Unidentified remittance can be processed as a perfect or imperfect payment.

  3. Perfect payments are defined as: The check or money order contains a name, one TIN, one form type, and one or more tax periods.

  4. Imperfect payments are defined as: The check or money order is missing one or more of these items: Name, TIN, form type, or tax period.

  5. Every effort should be made to identify the payment to know the specific taxpayer and tax period before it is considered an imperfect payment.

  6. Complete IDRS research should be performed for these payments using all pertinent IDRS Command Codes (CCs).

    1. Use IDRS CCs. See IDRS Command Codes job aid.

    2. CC NAMES/NAMEE to obtain a Social Security Number (SSN)

    3. NAMEI/NAMEB to obtain an Employer Identification Number (EIN)

  7. For processing unidentified imperfect Remittances using RS-PCC use the following for the TIN and NMCL:

    1. TIN 000000001 (no dashes)

    2. Name control from check

      Note:

      These items are the validation of the entity since the TIN and Name control would not validate against the NAP. For more information refer to IRM 3.13.5.13, National Account Profile (NAP).

    3. MFT 30 for IMF or MFT 10 for BMF

    4. Current tax year for IMF or current tax period for BMF

    Note:

    If the appropriate MFT cannot be determined, process as an IMF payment.

  8. These items should go through the standard validation check. The RS-PCC Technicians must accept or not accept the information before the payment will be sent forward.

  9. For processing imperfect remittance refer to IRM 21.3.4.7.11.1, Overview of RS-PCC Payment Processing, and IRM 21.3.4.7.11.3, Remittance Processing System Identification (RPSID) Range, for processing imperfect remittance.

RS-PCC Error Correction
  1. The RS-PCC interfaces with EFPPS to perfect and forward payment posting information to the Master File.

  2. Payments with transaction information that is not valid on the Master File may cause a payment to not post if not corrected. Invalid transaction information may include:

    1. Name control

    2. SSN or EIN

    3. Tax period

    4. Received date

    5. Tax filing requirements

  3. When all research is done and additional information is needed to correct a payment, the EFTPS accounting technician will request this information from the RS-PCC processing site. RS-PCC processing site manager will respond to a request for additional information within 24 hours via EEFax or email with a copy to the area RS-PCC analyst and HQ FA RS-PCC analyst. Refer to IRM 3.17.278.11.17.4, RS-PCC Error Correction, for additional information.

RS-PCC Access/Security Forms and Passwords
  1. Register with Employee User Portal (EUP) or reset your EUP password (if you have not accessed EUP in the last 90 days).

  2. Only authorized users may gain access to RS-PCC. To request access RS-PCC RL II, new users must:

    1. Request access to RS-PCC via the Online 5081 system.

    2. Refer to IRM 3.17.278.11.6, RS-PCC Access/Security Forms and Passwords, for additional information.

  3. For RS-PCC account reactivation services please use the following email address &W&I CAS:SP:ATP:EP:RSPCC:ACTVN email group code.

  4. Do not submit a KISAM ticket for RS-PCC Account reactivation or new users.

    Note:

    Review the RS-PCC Access Job Aid before submitting a new, revised OL-5081 or emailing RS-PCC at &W&I CAS:SP:ATP:EP:RSPCC:ACTVN email group code.

Remittance Acknowledgements Transmittal Form 795-A and Form 3210 Process

  1. Form 795-A, Remittance and Return Report, is the transmittal used to record all payments received at the TAC.

  2. When transshipping payments and payments with returns to SPC for processing, all Forms 795-A and Forms 3210 require:

    1. Manual tracked by maintaining records separate binders for Remittance and Non-Remittance for each TAC.

    2. Assigned unique transmittal number(s) from the transmittal tracker maintained on the Remittance - Home SharePoint for your area and group.

    3. Follow-up actions completed when acknowledgment transmittal Form 795-A or Form 3210 are not received from SPC within five (5) business days after the ten (10) days has expired.

    4. Maintain retention files of all transmittals for three years after transmittal date.

Remittance Transmittal Number and Tracker
  1. A unique transmittal number must be assigned to all Forms 795-A and Forms 3210 used to transship remittances from the TAC to the SPC or other functions.

  2. Transmittal numbers must be assigned in sequential order as Form 795-A and Form 3210 are transshipped from the TAC to SPC or other functions.

    Transmittal Number Standard Format is R-TTT-MM-NNN represents
    R - Remittance
    TTT - TAC identification name

    Example:

    MEM for Memphis

    MM - Two numbers for the month of the transmittals Form 795-A or Form 3210
    NNN - Assigned transmittal number
    At the beginning of each month the transmittal numbers will start with 001, and continue through 999 for remittance transmittal transshipped from the TAC. 001 is the start number each month.

    Example:

    the first remittance in the month of October 2016 from Memphis TAC: R-MEM-10-001

  3. Transmittal Number Tracker: The assignment of the transmittal number is required to be tracked on the Transmittal Number Tracker. The Transmittal Number Tracker is maintained on the Remittance - Home SharePoint for your area and group. The TAC is not required to keep a paper copy of the Transmittals Number Tracker.

  4. If a transmittal number is skipped or duplicated in error, notate what the error was, including the date, on the transmittal number tracker.

  5. Completing the Transmittal Number Tracker:

    Remittance (TAC name)
    Form 795-A and Form 3210 Transmittal Tracker
    Month and FY
    Assigned transmittal number Date transmittal mailed
    Example: R-MEM-09-001 9/3/2017
    Example: R-MEM-09-002 skipped
    Example: R-MEM-09-003 used on 9/4/17 and 9/5/17
  6. Notate Form 3210: Notate the unique transmittal number assigned to the Form 3210 in the "Transmittal Code" box on all three parts of Form 3210 (part 1: recipient copy, part 3: acknowledgement copy, and part 4: to be retained by originator copy.

  7. Notate Form 795-A.: Notate the unique assigned transmittal number in the "Transmittal Number" box on Form 795-A (both the file copy and the shipped copy). Every Form 795-A and Form 3210 used to mail remittances from the TAC MUST have its own unique transmittal number assigned.

    Example:

    If two Form 795-A with transmittal Form 3210 are shipped on one day; all three documents have a unique number assigned, R-MEM-10-001, R-MEM-10-002, R-MEM-10-003.

    Note:

    Form 3210 is required ONLY when more than one Form 795-A is being transshipped in that package.

Remittance Acknowledgement Transmittal Binder System
  1. To ensure security of receipts and returns, all Forms 795-A and Forms 3210 transmittals that are used to transship payments, payments with returns, and Form 809 receipts, must be maintained using a binder system.

  2. All Form 795A and Form 3210 transmittals and supporting documents must be stored in three ring binders.

  3. Each binder must have two dividers, one labeled "Acknowledgement" and one labeled "Pending Acknowledgement" . If multiple months are stored in a binder, additional dividers are necessary to be labeled for "Acknowledgment" for each month.

  4. All Forms 795-A and Forms 3210 must be filed in the binders in numerical order by the transmittal numbers under the appropriate divider.

  5. Current and previous month transmittal retention files must be maintained in the binder.

    Note:

    GMs with multiple TAC locations have an option to have the acknowledgment of Forms 795-A and Forms 3210 centralized

    .

Acknowledgement and Follow-Up Procedures
  1. SPC should provide an acknowledgement copy of Form 3210 with the corresponding Form 795-A within ten (10) business days from the original date package mail date.

  2. The SPC must acknowledge each remittance on Form 3210 or Form 795-A with a distinctive check mark on the transmittal form.

  3. Once the timely acknowledgement is received, the original copy can be replaced by the acknowledgement copy in the TAC file.

  4. All Form 795-A or Form 3210 acknowledgement copies received from SPC must be stamped with the official Received date stamp.

    1. Acknowledgements received via EEFax, use the date received in the EEFax inbox regardless of the time of day the EEFax was received.

    2. Acknowledgements received by mail, use the date received in the TAC mail.

  5. On a daily basis, a designated TAC employee must review binders to identify un-acknowledged Forms 795-A and Forms 3210 that require follow-up actions.

  6. Form 10946, Follow-up Acknowledgement of From 3210, is required when completing follow-up actions with SPC when acknowledgement is not received between the 11th and 15th business days from the original date the package was mailed.

  7. If the Form 795-A and/or Form 3210 acknowledgement copy for Remittances is not received after the follow-up action was completed, follow the chart below.

    If... And... Then...
    SPC provided an acknowledgement copy of Form 795-A or Form 3210 within ten (10) business days from the date original date package was mailed or before follow-up action is completed,
    • Date stamp the acknowledgement received with the TAC official received date stamp

    • The original file copy will replace the acknowledgement copy Form 795-A or Form 3210 in the TAC file

    • File in the binder under acknowledgement tab

    Note:

    For supplemental Form 795-A, the original file copy with the explanation on the reverse side must be maintained as part of the retention file. For supplemental requirements, see IRM 21.3.4.7.9.3, Supplemental Form 795-A.

    SPC provided an acknowledgement copy of Form 795-A or Form 3210; however, not all remittances listed on transmittal Form 795-A or Form 3210 were distinctively marked received, Use Form 10946 to complete follow-up action with the SPC via EEFax, secure email, or telephone to resolve the missing acknowledgements

    Note:

    A file copy of Form 10946 is to be associated with the file copy of unacknowledged Form 795-A or Form 3210 in file

    The remittance acknowledgment Forms 3210 and/or Forms 795-A have NOT been received within five (5) business days after the ten (10) business days has expired, Use Form 10946 to complete follow-up action with the SPC via EEFax, secure email, or telephone to resolve the missing acknowledgements

    Note:

    A file copy of Form 10946 is to be associated with the file copy of unacknowledged Form 795-A or Form 3210 in file

    Acknowledgement copy of Form 795-A or Form 3210 is received after follow-up action,
    • Date stamp the acknowledgement Form 795-A or Form 3210 received with the TAC official received date stamp with the date document is received

    • Associate stamped acknowledgement with the original file copy transmittal Form 795-A or Form 3210 and Form 10946

    • File in the binder under acknowledgement tab

    On the fifth (5th) business day from the date follow-up action was completed, remittance acknowledgment Form 3210 and/or Form 795-A have NOT been received, Follow-up action with SPC, and documentation requirements have been completed Check UPS or FedEx to confirm the package was delivered
    UPS or FedEx tracking information does not confirm that the package was delivered, Consider the package to be lost. Report the incident within one hour of identifying it as lost following guidance shown in paragraph 7 below
    UPS or FedEx tracking information does confirm that the package was delivered, Attach a copy of UPS or FedEx proof of delivery confirmation to the file copy of Form 795-A or Form 3210 and Form 10946 (go to next step)
    On the fifth (5th) business day from the date follow-up action was completed, remittance acknowledgment Form 3210 and/or Form 795-A have NOT been received, Follow-up action with SPC, and documentation requirements have been completed AND UPS or FedEx tracking confirmed the package was delivered, Check IDRS to confirm payment(s) listed on Form 795-A or Form 3210 were processed
    If payments are confirmed on IDRS,
    • Print TXMOD screen for each payment confirmed

    • Attach IDRS print to the unacknowledged Forms 795-A/Form 3210 and Form 10946 to confirm receipt

    File unacknowledged transmittal with IDRS print in the designated binder under the acknowledgement divider.
    Form 795-A and/or Form 3210 acknowledgment is received after UPS/FedEx proof of delivery confirmation and IDRS confirms the payments were processed,
    • Date stamp the acknowledgement received with the TAC official "Received" date stamp

    • File in the binder under acknowledgement tab, stapled to the Form 795-A or Form 3210, Form 10946, IDRS print and UPS or FedEx proof of delivery confirmation for this transmittal

    Exception:

    Acknowledgements associated with transmittal of original Form 809 receipts cannot be acknowledged with IDRS confirmation.

    • IF on the fifth (5th) business day from when the follow-up action was completed, remittance or acknowledgment Form 795-A has not been received, then contact the SPC manager

    • THEN contact the SPC manager and liaison listed on SP Center Field Office Payment Processing Key Contacts and Liaisons via email for confirmation, and copy your remittance area analyst. Use the email subject line: "Follow-up on unacknowledged transmittal associated with Form 809" .

    If payments cannot be confirmed on IDRS, UPS or FedEx Tracking confirmed the package was delivered, Consider the package to be lost. Report the incident within one hour of identifying it as lost following guidance shown in paragraph 7 below. File unacknowledged transmittal with incident report information in the designated binder under the acknowledgement divider.

    Exception:

    Payments that are transshipped with Form 3210 only, when Form 795-A is not required, can be confirmed using only UPS or FedEx proof of delivery confirmation if the acknowledgement copy of Form 3210 is not received after follow-up action has been completed.

    Example:

    Form 4506, Request for Copy of Tax Return.

  8. If a remittance package is considered lost, report the incident within one hour of identifying the loss to:

    1. The TAC TM and

    2. TIGTA at 1-800-366-4484

    3. The PGLD IM office by completing the PII Breach Reporting Form. Call (267) 466-0777 if you have any problems with the online form or have questions about completing the online form.

    4. Refer to IRM 21.3.4.7.16, Loss or Shortage of Payments, for additional requirement.

      Note:

      A copy of the PGLD/IM report must be provided to the area remittance analyst for all lost packages.

Retention Files for Remittance Acknowledgement Transmittal Procedures
  1. Retention file for remittance acknowledgment transmittals Form 795-A and Form 3210 must be maintained for three (3) years from the month and year of the transmittal tracking number. Documents must be:

    1. Maintained in the binder (must be contained, cannot be loose in a drawer or box)

    2. Properly marked with the month and year

    3. Filed in sequential order with that month’s Transmittal Tracker

    4. Maintained in a metal locked file cabinet

  2. With GM approval, retention file documents can be moved from the binder to a folder or an envelope or folder once the month is closed out.

  3. The following documents must be retained by the GM or their designee for three (3) years from the month and year of the transmittal tracker.

  4. Use the IF and THEN table below to determine documents required to be maintained as part of the retention file:

    If... And... Then, retention file must include...
    Acknowledgment was received timely, within ten (10) business days, Acknowledgment transmittal Form(s) 795-A and Form 3210 stamped with the receipted date stamp
    Acknowledgment was NOTreceived timely, within ten (10) business days, Remittance transshipped with Form 4506, and/or Form 656,
    • Unacknowledged transmittal Form 795-A and Form 3210

    • UPS or FedEx Delivery Confirmation

    Acknowledgment received after follow-up action, Remittance transshipped with other than Form 4506, and Form 656,
    • Unacknowledged transmittal Form 795-A and Form 3210

    • Form 10946, follow-up action

    • Acknowledgment transmittal Form(s) 795-A and Form 3210 stamped with the TAC’s receipted date stamp

    Acknowledgement NOT received after follow-up action, Form(s) 809 receipts were not listed on the transmittals,
    • Unacknowledged transmittal Form 795-A and/or Form 3210

    • Form 10946, follow-up action

    • IDRS print for each payment listed on Form 795-A

    • UPS or FedEx Delivery Confirmation

    Acknowledgement NOT received after follow-up action, Form(s) 809 receipts were listed on the transmittals,
    • Unacknowledged transmittal Form 795-A and Form 3210

    • Form 10946, follow-up action

    • UPS or FedEx Delivery Confirmation

    • SPC written confirmation that Form(s) 809 were received

    Acknowledgement NOT received at all, UPS or FedEx does not confirm the package was delivered,
    • Unacknowledged transmittal Form 795-A and Form 3210

    • Form 10946, follow-up action.

    • UPS or FedEx confirmation (shows not delivered)

    • Copy of PGLD IM office report and TIGTA

Form 5919, Teller’s Error Advice

  1. The Field Office Payment Processing Unit reviews documents and payments received from field offices to ensure payments are accurate and timely and monies received are correct.

  2. When critical errors are identified, the remittance perfection technical will issue a Form 5919, Teller’s Error Advice in e-Trak 809 Database System to notify the GM of the critical errors. For a listing of critical errors refer to IRM 3.8.47.7.1, Critical Errors.

  3. The originators of Form 795-A and Form 809 are personally responsible for accurate preparation and timely submission for processing.

  4. The group manager must share Form 5919 information with the employee, take corrective action, and enter a response on the e-Trak 809 Database System within 15 work days of issuance. If sending a hard copy item to the SPC, state what is being sent and when. Click save to close the F5919.

  5. Refer to IRM 21.3.4.7.8.2, Completing Form 809 Receipt, if a critical error is discovered after part 2 of Form 809 was issued to a taxpayer.

  6. The manager must establish a filing system to maintain copies of all Forms 5919. See IRM 1.4.11.19.4, Form 5919 – Teller’s Error Advice, for 5919 retention period.

TAC Procedures for Handling Mail Remittances

  1. Taxpayers and other entities send tax payments and general mail to IRS field office locations or to a lockbox, which is a designated post office box.

  2. The mail may contain payments which are considered unidentifiable because the payments were not solicited by an IRS business area or are not clearly intended for a field office employee.

  3. In offices where there is an administrative mail room, the mail room contractor must mail all unidentifiable mail and payments received, to the aligned SPC for research and processing, unless there is a local management agreement (see exception below).

    Exception:

    If a local management agreement is in place between the TACs and the administrative mail room, the TAC will process non-cash, unidentifiable payments using RS-PCC. Refer to IRM 21.3.4.7.11, Non-Cash Payment Processing using Remittance Strategy for Paper Check Conversion (RS-PCC), and IRM 21.3.4.7.11.15, Processing Unidentified Perfect and Imperfect Payments using RS-PCC.

  4. If an unidentified cash payment is received, the mail room contractor will coordinate with the local TAC GM for implementation of TAC process for processing the cash payment.

  5. If cash is discovered in the TAC location with an approved cash deviation:

    • TACs that are co-located with a bank or post office in the same building, with managerial approval, the cash can be converted to a money order or cashier’s check at the co-located bank or post office by the discovering employee or a designated management official.

    • TACs that are not co-located with a bank or post office in the same building, the GM will contact the area remittance analyst for guidelines on processing the cash payment.

  6. In offices where there is NOT an administrative mail room, with manager’s approval, unidentified payments can be processed at the TAC using RS-PCC or they can be transshipped to the aligned SPC for research and processing. Refer to

    • IRM 21.3.4.7.11, Non-Cash Payment Processing using Remittance Strategy for Paper Check Conversion (RS-PCC)

    • IRM 21.3.4.7.11.15, Processing Unidentified Perfect and Imperfect Payments using RS-PCC

    • IRM 21.3.4.7.10, Transshipping of Payments or Payments with Returns

    • IRM 21.3.4.7.14.2, Preparing Unidentified Remittance Packages for Mailing

Receiving Unidentified Remittances from the Mail Room
  1. TACs with local management agreement in place. The mail room employee must attach a completed Form 3210, Document Transmittal, in duplicate, indicating the dollar amount of each check.

  2. Receiving TAC must acknowledge receipt of the payment, and return the acknowledgement copy of the Form 3210 to the mail room.

  3. If cash is received, the mail contractor will coordinate with the local TAC GM for implementation of TAC procedures to process the cash payment received.

  4. The TAC must follow procedures outlined in IRM 21.3.4.7.15, Discovered Remittances, for processing of the cash payment.

  5. If any payment is lost, stolen or altered, or if PII is lost, immediately inform the TAC GM. Follow IRM 3.0.167, Losses and Shortages, and also inform the Remittance Security Coordinator (see IRM 21.3.4.7.16, Loss or Shortage of Payments.

Preparing Unidentified Remittance Packages for Mailing
  1. In offices where there is NOT an administrative mail room or other support staff/personnel to transship the document(s), with management approval, the TAC employee will transship unidentified mail.

  2. If the envelope is not opened, do not open it. Forward the sealed envelope to the aligned SPC for processing. In the remarks section of Form 3210, annotate "MISDIRECTED UNOPENED MAIL RECEIVED MM/DD/YYYY" .

  3. The TAC employee will transship unidentified mail that is known to contain a remittance to the aligned remittance SPC for research and processing. In the remarks section of Form 3210, annotate "UNIDENTIFIED REMITTANCE(S) RECEIVED MM/DD/YYYY" .

    Example:

    Mail was received at the TAC, was opened by someone else at the office, or it can clearly be seen from the visual inspection of the envelope that it contains a check.

  4. Refer to IRM 21.3.4.7.10, Transshipping of Payments or Payments with Returns.

  5. Form 3210 for transshipping lockbox payments and documents can be confirmed by UPS or FedEx confirmation only after follow-up action has been completed.

  6. Refer to Field Office Payment Processing for Specific Addresses for Field Office Mail Remittances and Designated Liaisons. Submission Processing Center private delivery addresses for public use are at the following link: https://www.irs.gov/uac/submission-processing-center-street-addresses-for-private-delivery-service-pds.

Mailing Unidentified Remittance Packages
  1. IRS employees should hand carry the remittance package to the mail room, along with an approved Form 9814, Request for Mail/Shipping Service, addressed to the SPC alignment listed on Field Assistance Payment Processing.

  2. Mail room employees will follow normal procedures for using overnight traceable mail.

Unidentifiable Field Office Remittance Processing at Campuses
  1. Unidentifiable field office remittances received at campuses are researched and processed at the campus.

  2. Refer to Field Office Payment Processing for Specific Addresses for Field Office Mail Remittances and Designated Liaisons.

Discovered Remittances

  1. Discovered remittances are cash, checks or money orders found in a file, under a cabinet, or any other unusual location. A discovered remittance is not handled following normal remittance processing.

    Note:

    Payment(s) that are left in the safe or in a locked cabinet and are not processed timely are NOT considered discovered remittances. These are considered supplemental remittances. Follow IRM 21.3.4.7.9.3, Supplemental Form 795-A.

  2. When a discovered remittance is identified, the employee must immediately notify the GM, via email. The email must include:

    1. Date of discovered remittance

    2. TAC name

    3. Where the remittance was found

    4. Dollar amount of the discovered remittance

    5. Type of discovered remittance (cash, check, money order)

  3. Complete a separate Form 795-A for discovered remittance.

    1. Indicate "Discovered Remittance" in the comments.

    2. If the remittance is unidentifiable, indicate "Unidentified cash or check" in lieu of name control.

    3. Submit money order or cashier’s check with Form 795-A to designated SPC.

    4. Once the package is received, the SPC employee will forward the funds to the unidentified account.

    • Follow standard procedures in IRM 21.3.4.7.11.1, Overview of RS-PCC Payment Processing, to determine if check can be processed due to date of check versus the date of discovery.

      Note:

      If non-cash remittance (check/money order) is more than 30 days old, it may be stale or the taxpayer may not be aware that it did not post to the account. In those situations, contact the taxpayer to notify that the payment was misplaced and that the check will now be negotiated. If the check specifically lists a void after date, ask the taxpayer to submit a new check.

  4. Batch and scan check in separate batch, if cash is discovered, it must be converted to a money order or cashier check by the discovering employee or a designated management official.

  5. If cash is discovered at a TAC located with a bank or post office in the same building, the cash must be converted to a money order or cashier’s check at the co-located bank or post office by the discovering employee or a designated management official. After converting the cash, complete a separateForm 795-A and indicate "Unidentified Cash" in lieu of name control. Submit money order or cashier’s check with Form 795-A to designated SPC. Once the package is received, the SPC employee will forward the funds to the unidentified account. In addition, follow Supplemental Form 795 procedures which will provide a detailed report of the cash found.

    Note:

    Form 809 is not to be completed.

  6. If cash is discovered at a traditional courier site or Smart Safe site, complete only the credit side of Form 2424. Include cash in OTCnet deposit for courier or Smart Safe. Employee inputting OTCnet must use Tax Class 02 to identify Discovered Remittance. Enter Discovered Remittance in box 6 of the OTCnet Deposit Ticket. A signed copy of Form 2424 must be scanned and uploaded to the ATP SharePoint site. Form 2424 will be used to balance the overage from the deposit ticket. Refer to IRM 21.3.4.7.8.17, Loss or Shortage in TACs with Courier Service or Smart Safe Service, for additional requirements for TACs.

  7. If cash is discovered at a location that does not accept cash, contact the area remittance analyst for local procedures.

  8. Keep any supporting documentation including the Supplemental Form 795-A with the remittance.

    Note:

    This payment is still subject to review and reconciliation.

  9. Reconciliation of the Form 795-A will be conducted by manually counting the remittances and matching that total against the total line entries on Form 795-A. In addition, manually total the amount of each remittances on each page of the Form 795-A and verify the systemically created total matches the manual calculation. If the amount is different, line through that number, and manually write the correct amount to the right of the total box.

  10. If the remittance cannot be scanned and should be transshipped, prepare as a supplemental Form 795-A if the received date can be determined. If the received date cannot be determined then use the date the remittance is dated and transmit as a supplemental Form 795-A. See IRM 21.3.4.7.9.3, Supplemental Form 795-A.

  11. A non-cash discovered remittance can be processed using RS-PCC.

    1. See IRM 21.3.4.7.5, Accepting Payments.

    2. Refer to procedures in IRM 21.3.4.7.11.1, Overview of RS-PCC Payment Processing, to determine if remittance can be processed using RS-PCC.

    3. Refer to IRM 21.3.4.7.11.3, Remittance Processing System Identification (RPSID) Range, for discovered remittances.

  12. If the non-cash remittance, check, is more than 30 days old, it may be stale dated or the taxpayer may not be aware that it did not post to the account.

    1. In those situations, contact the taxpayer to notify that the payment was misplaced and that the check will now be negotiated.

    2. If the check specifically lists a void after date, ask the taxpayer to submit a new check.

  13. If cash is discovered at a Courier or Smart Safe site, follow procedures listed at:

    1. IRM 21.3.4.7.8, Cash Payments.

    2. IRM 21.3.4.7.8.15, Accepting Cash Payment in TACs with Courier Service.

    3. IRM 21.3.4.7.8.16, Accepting Cash Payments in TACs with Smart Safe Service.

  14. Include cash in OTCnet deposit for courier or Smart Safe using Tax Class 02 to identify Discovered Remittance.

    1. Enter "Discovered Remittance" in box 6 (Agency Use) of the OTCnet Deposit Ticket.

    2. Complete Form 2424, Account Adjustment Voucher, only the credit side.

    3. A signed copy of Form 2424 must be scanned and uploaded to the ATP SharePoint site.

  15. If the cash discovered is unidentifiable:

    1. Complete only the credit side of Form 2424.

    2. Include cash payment in OTCnet deposit for Courier process for that day.

    3. Employee inputting OTCnet must use Tax Class 02 to identify the discovered remittance.

    4. Enter "Discovered Remittance" in box 6 of the OTCnet deposit ticket.

    5. A signed copy of Form 2424 must be scanned and uploaded to the ATP SharePoint site. Form 2424 will be used to balance the overage from the deposit ticket.

    6. Refer to IRM 21.3.4.7.8.17, Loss or Shortage in TACs with Courier Service or Smart Safe Service, for additional requirements for TACs.

      Note:

      Form 809 is not to be completed when there is an unidentifiable discovered cash remittance.

  16. If cash is discovered in a TAC location with an approved cash deviation and the TAC is located with a bank or post office in the same building, with managerial approval, the cash can be converted to a money order or cashier’s check at the co-located bank or post office by a designated management official.

  17. If cash is discovered in a TAC location with an approved cash deviation and the TAC is NOT located with a bank or post office in the same building, the GM must contact the area remittance analyst for guidelines on processing the cash payment.

    Note:

    Keep any supporting documentation, including the supplemental Form 795-A when required with the remittance, in the appropriate retention file for transshipment or RS-PCC remittance.

Loss or Shortage of Payments

  1. If an employee has a cash shortage, receives counterfeit funds, or is missing negotiable checks or other instruments, immediately report the loss to the TAC GM.

  2. The GM, upon receiving notification of a revenue receipt shortage, must immediately contact:

    1. Their TM

    2. TIGTA

    3. The area remittance analyst who is responsible for contacting the FA HQ remittance analyst.

    4. SPC Remittance Security Coordinator (RSC). The names and telephone numbers of the current RSCs can be found on the Submission Processing website under "Security Information" .

  3. The GM, employee or designee must report the loss or shortage within one hour of identifying.

    1. Report lost remittances that contain no PII, using the: Security Incident Report.

    2. Report lost remittances that contain PII, using the PII Incident Reporting Form.

  4. The GM will require an initial memorandum from the responsible employee within 24 hours.

    1. The purpose of the memorandum is to report the shortages to the SPC accounting control function with the daily deposit.

    2. The memorandum must include the amount of the loss and identify the type of tax (Tax Class) and injured taxpayer, if known, and where the loss appears to have occurred.

    3. When required, Form 2424, Account Adjustment Voucher, must also be included for courier payments. See IRM 21.3.4.7.8.17, Loss or Shortage in TACs with Courier Service or Smart Safe Service.

  5. Responsible TAC employee should also complete the Computer Security Incident Reporting Form, and forward to the RSC within 24 hours of the RSC being notified of the potential loss.

  6. See IRM 3.0.167, Losses and Shortages, for additional procedures. The employee and a manager must prepare detailed reports that are outlined in IRM 3.0.167.5.2, Receipt Loss Reporting Requirements.

    • The report must contain the office location, functional area, date occurred or discovered, the name(s) and position title(s) of discovering employee or manager, amount, kind of tax or fund, circumstances and appropriate documents.

  7. Should a TAC employee locate a previously reported lost remittance after all reporting requirements are met, the TAC GM must email to close the case by advising the remittance was located whether the money has posted to the taxpayer’s account.

    1. RSC

    2. PGLD IM, and

    3. TIGTA

  8. Pursuant to IRC 7804(c), employees are responsible to protect and safeguard monies that they have collected. In the event that an employee loses or fails to account for and pay over the money collected, an assessment for the loss may be made against the responsible employee and shall be collected from the employee as if it were a tax. This is in addition to any disciplinary action taken against the employee.

Altered and/or Stolen Taxpayer Payments
  1. Follow these procedures if a taxpayer provides evidence that a remittance that was sent or given to the IRS has been stolen and/or altered. Examples include:

    1. Endorsed or made payable to someone else (other than U.S. Treasury or IRS)

    2. Changes made to the money amount

    3. Stolen remittances

    4. May or may not be cashed

    5. May have been stolen to steal the taxpayer’s identity

  2. Report any potential theft/embezzlement to:

    1. TIGTA Office of Investigations at 1-800-366-4484.

    2. Local remittance security coordinator found on the Submission Processing website under "Security Information" .

    3. Area remittance analyst, who is responsible for contacting the FA HQ analyst.

  3. These procedures include requesting the following information from the taxpayer:

    1. Photocopy of both sides of the payment instrument (e.g., cancelled check, money order).

    2. Telephone number of taxpayer’s home and business.

  4. If the taxpayer cannot provide a copy of the check or money order, request a copy of the taxpayer's receipt, plus a statement that it was sent payable to United States Treasury or the Internal Revenue Service.

  5. Notify TIGTA using Form e4442 and route the entire case using Form 3210 to the TIGTA office of investigations within the campus that would have processed the payment.

  6. Send a complete copy of the case to the remittance security coordinator of the campus having jurisdiction for the account.

  7. Also send a copy of the Form e4442 to the area remittance analyst in your area. The area remittance analyst should forward a copy to the FA HQ remittance analyst.

Receipt of Tax Returns

  1. TAC employees may receive tax returns in the TAC office from individual taxpayers. TAC employees may accept tax returns from tax return preparers using the exceptions outlined in (5) below.

  2. Tax return preparers include individuals or businesses who prepare tax returns on behalf of another individual or business. Tax return preparers may or may not be compensated.

    Note:

    When available, attach Form(s) W-2 to the front of the tax return. Attach Form(s) W-2G and 1099-R to the front of the tax return only if tax was withheld. Assemble any schedules and forms behind the tax return in order of the "Attachment Sequence Number" shown in the upper right hand corner of the schedule or form. Arrange supporting statements in the same order as the schedules or forms. Verify that the return is signed as required. If the taxpayer refuses to sign the return, advise they will receive correspondence for the signature which may possibly delay the processing of the return.

  3. Returns that appear to have suspicious activity must be placed on a separate Form 3210. Notate on the top of Form 3210 "Suspicious Activity" and send to the SPC that currently services the TAC. The TAC employee must also indicate on the Form 3210 what issues caused them to flag the return. The TAC employee must also include his/her contact name and phone number for any questions the reviewer may have to determine why this return was included in the submission.

    Note:

    Once the SPC receives the returns, they will follow the existing guidelines per IRM 3.10.73.3.4, Funny Box Returns, to determine if the returns should be forwarded to the "Funny Box" . The Funny Box reviewer makes the final determination and initiates any required actions.

    Reminder:

    It is not up to the TAC employee to make any determination for the Funny Box, neither should the TAC employee spend any time determining if suspicious activity truly exists. The TAC employee must make this determination based solely on the facts of what they readily see or hear, not their opinion.

  4. Field Assistance employees will educate the tax return preparers by:

    1. Articulating the IRS return acceptance policy to tax return preparers, practitioners, accountants, acceptance agents, and runners.

    2. Ask them to mail in the tax returns themselves or file electronically (if this option is available).

    3. Encourage tax return preparers to become authorized IRS e-file providers and file individual and business returns electronically.

  5. Field Assistance exceptions to the Return Acceptance Policy:

    1. Returns received from taxpayers (non-preparers).

    2. Tax Returns received with remittance.

      • FA employees will accept tax returns with remittances. Remittances must be processed within the 24 hour deposit standard.

      • FA employees will provide the tax return preparer information on making payments on behalf of their clients using EFTPS and the electronic filing options.

    3. Form 4868.

    4. Any individual or business extension forms can be accepted at any time, not limited to the due date only.

    5. Forms 4506T.

    6. Imminent Refund Statute Expiration Date (RSED).

    7. Past year returns (nonfilers).

    8. Routine returns when the preparer has traveled a significant distance or waited a long time.

    9. Managers have full authority to accept returns from preparers, on a case by case basis in their individual TACs, when it is in the best interest of the Service or taxpayer hardship.

    10. Tax return preparers are required to provide a transmittal list or copies of their clients returns if they are requesting "proof of filing" per IRM 21.3.4.8.2, Receipts For Tax Returns.

    11. For Form 2290, see IRM 21.3.4.17.1(3), TAC Employees’ Responsibilities for Form 2290, for information to provide to 2290 preparers.

    Note:

    The policy of not accepting tax returns from tax return preparers is not intended to limit assistance to taxpayers or their authorized representatives, particularly in situations where the taxpayer is facing financial harm or undue hardship (i.e., delinquent returns or to start or stop an installment agreement). The intent is, primarily, to stop the practice of solely dropping off returns when they can be mailed directly to the IRS processing campus. TACs will accept returns with imminent statute implications, with remittances or other situations where it's in the best interest of the taxpayer and the Service to accept them.

Date Stamping Tax Returns

  1. TAC employees must stamp all tax returns and forms including extensions secured with an official IRS "Received" or "Received with Remittance" date stamp.

    Exception:

    The timely filing of the following returns unless received with remittance:

    • Current year Form 1040, Form 1040A, and Form 1040EZ.

    • Form 940, Form 941 and Form 943.

      Note:

      See IRM 3.11.3.8.3, Timely Filed Returns, for the definition of a timely filed return. See IRM 3.10.72.6, IRS Received Date, for additional information.

  2. The "Received" or Received with Remittance stamp imprint should appear as close as possible to the center of page 1 of the return without covering taxpayer information.

  3. A return or a form secured with non-cash payment and the non-cash payment can be processed using RS-PCC.

    1. Separate the payment(s) from the tax return or form.

    2. List these tax return(s) and/or form(s) secured on Form 3210, Document transmittal. Refer to IRM 21.3.4.8.6, Transshipping of Tax Returns.

    3. Mail Form 3210 with original return(s) or form to the appropriate SPC based on the geographic location of the TAC office and the type of return secured.

    4. Refer to IRM 21.3.4.8.6, Transshipping of Tax Returns, IRM 21.3.4.17, Form 2290, Heavy Highway Vehicle Use Tax Return, and IRM 21.3.4.19.4, Mailing Form W-7/Form W-7(SP) Packets, for returns with payment received with Form W-7 package.

    5. List the payment(s) secured on Form 795-A, Remittance and Return Report. Refer to IRM 21.3.4.7.9, Form 795-A, Remittance and Return Report.

    6. For posting document, refer to IRM 21.3.4.7.5.1, Posting Documents.

  4. Mail tax returns without a remittance and returns and whose payments have been processed using RS-PCC, on a completed Form 3210, Document Transmittal.

  5. The designated SPC for the processing of paper returns can be found in IRM 21.3.4.8.6(1), Transshipping of Tax Returns.

  6. All official IRS stamps should be stored in a locked container when not in use.

  7. All packages containing PII are required to be sent via private delivery carrier, UPS or FedEx. Shipping by UPS or FedEx ground is recommended.

  8. Any tax return kept overnight in the TAC must be stored in a locked container.

Receipts for Tax Returns

  1. When requested, a proof of receipt for a tax return secured at a TAC office can be provided. Stamp the front page copy of the tax return with the Proof of Delivery date stamp. This will serve as proof of filing.

    Note:

    Employees are to only provide a photocopy of the first page or stamp a provided photocopy of a return if the taxpayer insists. Do not stamp taxpayer’s copy of the tax return if completed in pencil.

  2. Do not provide a proof of receipt for a tax return that has already been filed, a "duplicate" tax return. Advise the taxpayer that they have to wait for processing. If the return is not processed after eight weeks, see IRM 21.4.1.3.1.1, Return Not Found.

  3. See IRM 21.3.4.8, Receipt of Tax Returns, for returns received from tax return preparers.

  4. If tax returns are accepted from practitioners, at managerial discretion, practitioners are required to provide copies of their client's returns or a transmittal list to be stamped with the Proof of Delivery date stamp as proof of filing. Practitioners may request "receipted" copies for a large number of their clients' returns. If you cannot provide this service while the practitioner is in the office and the practitioner insists, inform him/her you will forward the stamped copies or transmittal list as soon as it is practical. Send the copies to the taxpayer's address listed on the return or the office of the paid preparer.

Receipt of Delinquent Returns

  1. When receiving a delinquent return, verify that the return has not posted on IDRS. If the return has not posted, and there is an open Tax Delinquency Investigation (TDI) on the account, correctly code the secured return for processing and input the satisfying transaction codes on the Integrated Data Retrieval System (IDRS).

  2. If the account is in TDI status, use AMS to enter the appropriate FA closing code. Also write the correct TC 59X closing code in red in the upper left margin of page one of the tax return. See Exhibit 21.3.4-8, Field Assistance Closing Codes – Delinquent Returns.

    Note:

    If the employee does not have adjustment authority, prepare an in-house Form e-4442 referral per IRM 21.3.4.3.5.3.3, In Scope Account Referrals.

  3. Verify that the return is signed as required. If the taxpayer refuses to sign the tax return, advise they will receive correspondence for the signature which may delay the processing of the return.

  4. If no income statement is attached, accept the return without the income and/or withholding statement. Advise taxpayer that they will receive correspondence if additional information is needed during processing.

  5. Advise the taxpayer if they were due a refund, generally they must file within three years from the date the return was due (including extensions) to get that refund.

  6. See the following IRMs for procedures regarding late filed tax returns and closing TDIs:

    • IRM 5.19.2.2.1, Return Delinquency Overview.

    • IRM 5.19.2.6.4, IMF Return Delinquency Responses and Inquiries.

    • IRM 5.19.2.6.4.2.2, IMF Procedures for Field Assistance Employees.

    • IRM 5.19.2.6.4.6, IMF - Determining Liability.

    • IRM 5.19.22.4.3, BMF Return Delinquency Responses and Inquiries.

Preparing Form 3210, Document Transmittal

  1. When completing Form 3210, ensure the most current revision from the form repository is used.

    Form 3210 must include the following information:
    To - Complete mailing address to the appropriate campus.
    Release date - Enter date Form 3210 is mailed.
    Page X of X - Identify number of pages.
    Transmittal number - Enter the unique document transmittal number. Transmittal number standard format: N-TTT-MM-NNN
    • N - Non-Remittance

    • TTT - TAC identifier name (MEM for Memphis TAC, NAS for Nashville TAC)

    • MM - Month (two numbers for the month)

    • NNN - Assigned transmittal number

    Each month the transmittal numbers will start with 001 and continue through 999.

    Note:

    Employees obtain the transmittal number from the transmittal tracker located on the remittance SharePoint site.

    Remarks - Enter complete UPS/FedEx tracking information.
    Quantity - Enter number of forms included in this line.
    Code or type - Enter type of document or form (i.e., 1040, 1040A, CP 2000).
    Document identification -
    • IMF account - enter taxpayer’s name control, TIN (last 4 digits only), and tax period (if available).

    • BMF account - enter business’s name control, complete EIN, and tax period (if available).

    From - Enter TAC’s complete return address where acknowledgement copies are maintained. Include the name of the manager or designee to receive the acknowledgement. Enter group’s EEFax number.
    Releasing official - Type or signature the name and title of the person who is mailing the Form 3210, releasing official.
    Originator telephone number - TAC’s phone number.
    Reviewer’s initials/date - The initials of the reviewer and the date of the review must appear inside the "From" and/or "Return Address" box on Form 3210. The initials of the reviewer must appear on all copies of Form 3210.

    Note:

    If you are in a one person TAC or down to one employee for the day, write "1 Person in TAC" in the space for the reviewer’s initials and date.

  2. All returns being transshipped to the same SPC and stop number can be on the same Form 3210.

  3. Separate Forms 3210 are not required when transshipping forms or documents without payment or with payment that was processed at the TAC. If a return or document is transshipped with a payment, refer to IRM 21.3.4.7.9, Form 795-A Remittance and Return Report.

    Note:

    Form 795-A is not required for transshipping returns or document when the non-cash payment was processed using RS-PCC or cash payment was processed at the TAC.

Reviewing and Reconciliation of Form 3210

  1. TACs with two or more employees will have their Form 3210 reconciled by another FA employee prior to the envelope being sealed.

  2. Reconciliation consists of matching the documents being transshipped against the line entries on the Form 3210.

  3. The initials of the reviewer and the date of the review must appear inside the From and/or Return Address box on Form 3210. The initials of the reviewer must appear on all copies of Form 3210.

  4. Employees must follow the rules governing Segregation of Duties, which will not allow the employee to prepare and review the same document.

    Exception:

    The only instance when Form 3210 will NOT be reviewed by another FA employee is if you are in a one person TAC or down to one person for that day. Write "1 Person in TAC" in the space for the reviewer’s initials and date.

  5. Form 3210 cannot be reconciled by the preparer.

  6. Remove the file copy of Form 3210 before sealing the package.

  7. Follow the procedures in IRM 21.3.4.8.7.2, Non-Remittance Acknowledgement Transmittal Binder System, and IRM 21.3.4.8.7.3, Non-Remittance Acknowledgement and Follow-up Procedures, to ensure that all Form 3210 non-remittances are accounted for properly.

Transshipping of Tax Returns

  1. Returns without payments, Returns where payments have been processed using RS-PCC and returns where cash payment was processed at the TAC will be routed to the specific SPC via Form 3210 on the same date it was received or no later than the next business day. Refer to IRM 21.3.4.8.4, Preparing Form 3210, Document Transmittal.

  2. Employees must research the IRM and SERP to ensure that follow-up actions are sent to the correct SPC stop. Some of the most common IRMs are listed below.

    • IRM 21.1.7-2, Submission Processing Stop Numbers for Routing Non-Remit Documents, for the appropriate address and stop number.

    • IRM 21.3.4.17.7, Mailing Form 2290, for transshipping requirement of Form 2290

    • IRM 21.3.4.19.4, Mailing Form W-7/Form W-7(SP) Packets

    • IRM 21.1.7-15, Correspondex "C" Letters - Routing Guide

    • IRM 21.1.7-16, Computer Paragraph (CP) Notices - Routing Guide

    • IRM 21.1.7-17, Forms - Routing Guide

    • IRM 21.1.7-18, Miscellaneous Documents/Forms/Correspondence - Routing Guide

    • Notice responses (AUR, CP-2000, BMF AUR, Letter 2030, etc.) should be routed to the appropriate AUR Address (open cases) listed on SERP under the Who/Where tab.

    • Mail Routing Guides for each SPC can be found on SERP, under Local/Site/Other.

    Reminder:

    The Mail Routing Guides or IRM exhibits must be used to determine the correct stop number when non-return items, such as loose forms (i.e., Form 9465 or 14039) or notice responses are being transshipped.

  3. Any documents received at the TAC that could be faxed to the SPC, should be faxed instead of mailing to reduce administrative burden and save UPS Shipping costs.

  4. Every effort should be made to transship returns without payments, e-4442 referrals, notice(s), letter(s) and/or any other items containing PII on the same day the documents were received at the receiving site or no later than the next business day.

  5. All packages containing PII are required to be sent via a private delivery carrier (UPS and FedEx). See IRM 10.5.1.6.6, Shipping, for proper data protection procedures when shipping PII. Shipping by UPS Ground is recommended. See IRM 3.10.72.11, Transshipment Guidelines, for guidelines and shipping instructions for packages containing Sensitive but Unclassified (SBU) and Sensitive PII documents when items are sent through UPS and FedEx. Please ensure you use the campus ship labels from the UPS website http://www.ups.com/.

    Note:

    During peak filing season period (April 1st to April 15th), all payments and payments with returns, will be processed ahead of returns without payments. Refer to IRM 21.3.4.7.10, Transshipping of Payments or Payments with Returns.

Non-Remittance Acknowledgment Transmittals Form 3210 Process

  1. The SPC should provide acknowledgement copy of Form 3210 within ten (10) business days from the original date the package was mailed.

  2. All Form 3210 acknowledgements copies received from SPC must be:

    • Stamped with the official "Received" date stamp.

    • For acknowledgements received via EEFax, use the date received in the EEFax inbox regardless of the time of day the EEFax was received.

    • For acknowledgements received by mail, use the date received in the TAC mail.

  3. On a daily basis a designated TAC employee must review binders to identify un-acknowledged Forms 3210 that require follow-up actions.

  4. Form 10946, Follow-up on Acknowledgement of Form 3210, is required when completing follow-up actions with SPC when acknowledgement is not received between the 11th and 15th business days from the original date the package was mailed.

  5. If the Form 3210 acknowledgement copy for non-Remittances is not received after the follow-up action was completed, follow the chart below.

    If... And... Then...
    SPC campus provided acknowledgement copy of Form 3210 within ten (10) business days from the date original date package was mailed,
    • Date stamp the acknowledgement received with the TAC official received date stamp

    • The acknowledgement copy will replace the original copy Form 3210 in the TAC file

    • File in the binder under acknowledgement tab

    Between the 11th and 15th business days from the original date package was mailed, the acknowledgment Form 3210 has not been received, Use Form 10946, Follow-up on acknowledgement of Form 3210, to complete follow-up action with the SPC via EEFax, secure email, or telephone to resolve the missing acknowledgements

    Note:

    A file copy of Form 10946 is to be associated with the file copy of unacknowledged Form 3210 in file

    Acknowledgement copy of Form 3210 is received after follow-up action,
    • Date stamp acknowledgement Form 3210 received with the TAC official "Received" date stamp

    • Associate stamp acknowledgement with the original file copy transmittal Form 3210 and Form 10946

    • File in the binder under acknowledgement tab

    On the fifth (5th) business day from the date follow-up action was completed, acknowledgment Form 3210 has NOT been received, Follow-up action with SPC campus, and documentation requirements have been completed,
    • Check UPS or FedEx to confirm the package was delivered

    • Go to next step depending on if the package is confirmed delivered or not

    UPS or FedEx tracking information confirms that the package was delivered,
    • Attach a copy of UPS or FedEx delivery confirmation to the file copy of Form 3210 and Form 10946

    • File in the binder under acknowledgement tab

    UPS or FedEx tracking information does not confirm that the package was delivered, Consider the package to be lost. Report the incident within one hour of identifying it as lost following guidance shown in (7) below
    Form 3210 acknowledgement is received after UPS/FedEx Delivery Confirmation closed out the tracking of the transshipment,
    • Date stamp acknowledgement received with the TAC official "Received" date stamp

    • File in the binder under acknowledgement tab, stapled to the Form 3210, Form 10946 and UPS delivery confirmation for this transmittal

  6. If a package is considered lost, report the incident within one hour of identifying the loss to:

    • The GM and TM

    • TIGTA at 1-800-366-4484

    • PGLD IM office by completing the PII Breach Reporting Form. Call (267) 466-0777 if you have any problems with the online form or have questions about completing the online form.

    Note:

    A copy of the PGLD/IM report must be provided to the area remittance and account analyst for all lost packages to ensure that all account issues are properly addressed.

Non-Remittance Transmittal Number and Tracker
  1. A unique transmittal number must be assigned to all Forms 3210 used to transship non-remittance returns and other PII from the TAC to the SPC or other IRS functions.

  2. Transmittal numbers must be assigned in sequential order as Forms 3210 are transshipped from the TAC to SPC or other functions.

    Transmittal Number Standard Format is N-TTT-MM-NNN which represents:
    N - Non-remittance
    TTT - TAC identification name (i.e., MEM for Memphis)
    MM - Two numbers for the month of the transmittals Form 3210
    NNN - Assigned transmittal number. At the beginning of each month, the transmittal numbers will start with 001, and continue through 999 for non-remittance transmittal transshipped from the TAC. 001 is the start number each month.

    Example:

    The first non-remittance in the month of October 2016 from Memphis TAC: N-MEM-10-001

  3. Transmittal number tracker. The assignment of the transmittal number is required to be tracked on the transmittal number tracker. The transmittal number tracker is required to be maintained on the Remittance - Home SharePoint for your area and group. There are separate trackers for remittance and non-remittance documents. The TAC is not required to keep paper copy of the transmittals number tracker.

  4. If a transmittal number is skipped or duplicated in error, notate what the error was, including the date, on the transmittal number tracker.

    Completing the Transmittal Number Tracker:
    Non-Remittance (TAC Name)
    Form 3210 Transmittal Tracker Month and FY
    Assigned Transmittal Number Date transmittals mailed
    Example: N-MEM-09-001 9/3/2017
    Example: N-MEM-09-002 skipped
    Example: N-MEM-09-003 used on 9/4/17 and 9/5/17
  5. Notate Form 3210. Notate the unique transmittal number assigned to the Form 3210 in the "Transmittal Code" box on all three parts of the Form 3210 (part 1: Recipient Copy, part 3: Acknowledgement copy, and part 4: To be Retained by Originator Copy.

    Example:

    If one Form 3210 is released to SPC that is (a) two pages long (page 1 of 2 and page 2 of 2) and one Form 3210 is released to SPC with (b) one page, each document page has a unique number assigned, N-MEM-10-001, N-MEM-10-002, N-MEM-10-003.

Non-Remittance Acknowledgement Transmittal Binder System
  1. To ensure security of returns and all PII data, all Form 3210 transmittals that are used to transship documents must be maintained using a binder system.

  2. All Form 3210 transmittals and supporting documents must be stored in these three ring binders.

  3. Each binder must have two dividers, one labeled "Acknowledgement " and one labeled "Pending Acknowledgement" . If multiple months are stored in a binder, additional dividers are necessary to be labeled for "Acknowledgment" for each month.

  4. All Forms 3210 must be filed in the binders in numerical order by the transmittal numbers under the appropriate divider.

  5. Current and previous month’s transmittal retention files must be maintained in the binder.

    Note:

    GMs with multiple TAC locations have an option to have the acknowledgment of Form 3210 centralized. However, separate binders are maintained for each TAC.

Non-Remittance Acknowledgement and Follow-up Procedures
  1. The SPC should provide acknowledgement copy of Form 3210 within ten (10) business days from the original date the package was mailed.

  2. All Form 3210 acknowledgements copies received from SPC must be:

    • Stamped with the official "Received" date stamp.

    • For acknowledgements received via EEFax, use the date received in the EEFax inbox regardless of the time of day the EEFax was received.

    • For acknowledgements received by mail, use the date received in the TAC mail.

  3. On a daily basis a designated TAC employee must review binders to identify un-acknowledged Forms 3210 that require follow-up actions.

  4. Form 10946, Follow-up on Acknowledgement of Form 3210, is required when completing follow-up actions with SPC when acknowledgement is not received between the 11th and 15th business days from the original date the package was mailed.

  5. If the Form 3210 acknowledgement copy for non-Remittances is not received after the follow-up action was completed, follow the chart below.

    If... And... Then...
    SPC campus provided acknowledgement copy of Form 3210 within ten (10) business days from the date original date package was mailed,
    • Date stamp the acknowledgement received with the TAC official received date stamp

    • The acknowledgement copy will replace the original copy Form 3210 in the TAC file

    • File in the binder under acknowledgement tab

    Between the 11th and 15th business days from the original date package was mailed, the acknowledgment Form 3210 has not been received, Use Form 10946, Follow-up on acknowledgement of Form 3210, to complete follow-up action with the SPC via EEFax, secure email, or telephone to resolve the missing acknowledgements

    Note:

    A file copy of Form 10946 is to be associated with the file copy of unacknowledged Form 3210 in file

    Acknowledgement copy of Form 3210 is received after follow-up action,
    • Date stamp acknowledgement Form 3210 received with the TAC official "Received" date stamp

    • Associate stamp acknowledgement with the original file copy transmittal Form 3210 and Form 10946

    • File in the binder under acknowledgement tab

    On the fifth (5th) business day from the date follow-up action was completed, acknowledgment Form 3210 has NOT been received, Follow-up action with SPC campus, and documentation requirements have been completed,
    • Check UPS or FedEx to confirm the package was delivered

    • Go to next step depending on if the package is confirmed delivered or not

    UPS or FedEx tracking information confirms that the package was delivered,
    • Attach a copy of UPS or FedEx delivery confirmation to the file copy of Form 3210 and Form 10946

    • File in the binder under acknowledgement tab

    UPS or FedEx tracking information does not confirm that the package was delivered, Consider the package to be lost. Report the incident within one hour of identifying it as lost following guidance shown in (6) below
    Form 3210 acknowledgement is received after UPS/Fedex Delivery Confirmation closed out the tracking of the transshipment,
    • Date stamp acknowledgement received with the TAC official "Received" date stamp

    • File in the binder under acknowledgement tab, stapled to the Form 3210, Form 10946 and UPS delivery confirmation for this transmittal

  6. If a package is considered lost, report the incident within one hour of identifying the loss to:

    • The TAC GM and TM

    • TIGTA at 1-800-366-4484

    • PGLD IM office by completing the PII Breach Reporting Form. Call (267) 466-0777 if you have any problems with the online form or have questions about completing the online form.

    Note:

    A copy of the PGLD/IM report must be provided to the area remittance and account analyst for all lost packages to ensure that all account issues are properly addressed.

Retention Files for Non-Remittance Acknowledgement Transmittal Procedures
  1. Retention file for Non-remittance acknowledgment transmittals Form 3210 must be maintained for three (3) years from the month and year of the transmittal tracking number. Documents must be:

    • Binders/Folders/Envelopes (must be contained, cannot be loose in a drawer or box)

    • Properly marked with the month and year

    • Filed in sequential order with that month’s transmittal tracker

    • Maintained in a metal locked file cabinet

  2. With GM approval, retention file documents can be moved from the binder to a folder or an envelope once the month is closed out.

  3. The following documents must be retained by the GM or their designee for three (3) years from the month and year of the transmittal tracker. Use the chart below to determine documents required to be maintained as part of the retention file.

    If... And... Then retention file must include...
    Acknowledgment was received timely, within ten (10) business days, Acknowledgment transmittal Form 3210 stamped with the receipted date stamp
    Acknowledgment received after follow-up action,
    • Unacknowledged transmittal Form 3210

    • Form 10946 follow-up action

    • Acknowledgment transmittal Form 3210 stamped with the TAC’s "Received" date stamp

    Acknowledgement NOT received after follow-up action, UPS confirmed delivery,
    • Unacknowledged transmittal Form 3210

    • Form 10946 follow-up action

    • UPS or FedEx delivery confirmation

    Acknowledgement NOT received after follow-up action, UPS did not confirm delivery,
    • Unacknowledged transmittal Form 3210

    • Form 10946 follow-up action

    • UPS or FedEx delivery confirmation showing package was not delivered

    • Copy of the PGLD IM report and TIGTA

    Acknowledgement received after package was completed by one of the items above in this table,
    • Date stamp the acknowledgement received with the TAC official "Received" date stamp

    • File by stapling it to the original Form 3210 and other supporting documentation for that transmittal number

SB/SE Documents

  1. The following procedures will be followed for accepting documents for SB/SE:

    1. The FA employee will give the SB/SE phone information to the taxpayer to contact the SB/SE employee or representative to come to the TAC lobby to pick up the documents.

    2. If the SB/SE employee/representative cannot be located: Collect the documents and place in a secure (locking) location in the TAC. On a daily basis, an SB/SE representative will arrange with the FA employee to pick up documents.

Disclaimer Stamps on Secured Returns

  1. Stamp secured returns with appropriate disclaimer stamp:

    • SELF-HELP

    • REVIEWED, BUT NOT AUDITED

  2. Stamp the return beneath the area for the paid preparer's information.

  3. If your review of the return reveals that changes need to be made and the taxpayer refuses to make changes, do not stamp the return with the disclaimer stamp. Only returns reviewed and approved as filed should be stamped with the disclaimer stamp.

Forms, Instructions, and Publications

  1. TACs may stock and provide taxpayers with free copies of forms, instructions and publications identified on the TAC Product List located on the Taxpayer Assistance Center (TAC) Program page. Initial filing season products are shipped to TACs based on the quantities specified by Media and Publications (M&P) and should be made available to the public by the start of the calendar year (when possible). TACs will NOT place reorders of filing season products when stock is depleted.

    Note:

    TACs will notify the area forms analyst if they do not receive their initial one-time shipment so that M&P can track the delivery. TACs will NOT place orders for products designated as "M&P Ship" even if the order was not received.

  2. Products listed on the TAC product list designated as "M&P Ship" may NOT be ordered by the TACs for stocking. These products are a one-time shipment with quantities determined by M&P and normally begin shipping prior to filing season.

    Exception:

    Pub 4604, Use the Web for IRS Tax Products & Information, may be reordered throughout the year as stock is depleted.

    Products listed on the TAC Product List designated as "TACs order through OSMS" may be reordered by the TACs as needed throughout the year. TACs should only order the quantities needed to meet the expected demand for their TAC. Reorders of stocked products will be limited. See the current year FS 2018 TAC Product List for guidance on which products may be reordered and stocked year-round.

  3. TACs may only stock products that are on the TAC product list, all other orders will not be fulfilled without approval from the DFA.

    Exception:

    Spanish (SP) and Puerto Rico (PR) versions of items on the TAC Product List may be ordered, if needed. TACs may also occasionally receive educational products (i.e., EITC awareness) from other organizations that are not on the TAC product list. It is permissible for TACs to stock these products but TACs will not reorder these products once depleted. If unsure about a specific product, contact your area forms analyst.

    If a taxpayer requests a product that is not stocked in the TAC but is available online:
    Inform taxpayers that they can access and download tax products on the IRS website at www.IRS.gov/forms or they can place an order for tax products at www.IRS.gov/orderforms
    Offer Pub 4604, Use the Web for IRS Tax Products & Information.

    Note:

    For taxpayers that do not have access to the internet or do not have ability to print, inform them that most libraries have computers with internet access and printers available for public use.

    For TACs with FSA Kiosks - Offer assistance to taxpayers on how to use the FSA to download, view, and order products not available in the TAC. For procedures on using FSA, see IRM 21.3.4.2.2, Facilitated Self Assistance (FSA).
  4. If the taxpayer does not wish to use the above options, you may offer to order the product(s) for the taxpayer using Enterprise Logistics Information Technology (ELITE) on AMS. See the ELITE instructions and IRM 21.2.2.4.5.2, Enterprise Logistics Information Technology (ELITE).

    Exception:

    If no IDRS access, orders may be placed for taxpayers using Forms and Publications by U.S. Mail.

  5. As a last option, products that are ten pages or less may be printed in the TAC and provided to the taxpayer, if there is an urgent need. For products that are more than ten pages, the TAC employee may offer to order the product for the taxpayer (see exception below). Printing tax products in TACs should be done on a limited basis only. Only print the pages needed. Target the information needed to determine which pages to print rather than printing the entire product. Relevant sections of publications needed to answer tax law questions may be printed if the publication is not available in the TAC.

    Example:

    Taxpayer has a question on paying estimated tax for their gambling winnings. Since Publication 505, Tax Withholding and Estimated Tax, is not on the TAC Product List, only print the relevant page on gambling winnings instead of the entire publication.

    Exception:

    TACs may occasionally need to make exceptions to the ten page limit to accommodate individual taxpayers on a case-by-case basis. When approving exceptions, consideration should be given to taxpayers that have experienced extreme hardships (i.e., made repeated visits from great distances, arrived at the TAC when it was closed, physically challenged to travel, etc.). When possible, exceptions will be approved by management.

  6. For general information on forms and publication requests, see IRM 21.3.6, Taxpayer Contacts - Forms and Information Requests.

Ordering and Stocking Forms, Instructions, and Publications

  1. TAC employees' duties include ordering, stocking, and informing taxpayers how to obtain tax products.

  2. TACs will stock forms, instructions and publications using the TAC Program page.

  3. A TAC alert message will be issued when a non-annual product is revised and when unexpected revisions are made to annually revised products. TAC alerts are posted on the TAC Program page. TAC employees can sign up for product revision alerts on the Publishing Catalog website.

  4. The following resources are used to manage tax products in the TAC:

    1. Balance On Hand (BOH) survey - Conducted annually over a three-week period after filing season to determine the number of full cartons, or equivalent quantities, of remaining forms, instructions and publications in stock. A TAC alert is issued when the survey needs to be completed. Refer to the TAC Program page for instructions.

    2. Document 7130, National Distribution Center (NDC) Product Catalog, is a list of printed products available from the NDC.

    3. Order and Subscription Management System (OSMS) - TAC employees must use OSMS to order and replenish stocked tax products designated as "TACs order through OSMS" on the TAC Product List. The OSMS allows users to monitor orders placed using OSMS.

    4. TACs should refer to the TAC Program page for assistance in resolving order and delivery issues. See TAC Delivery Contacts.

  5. Prior year Filing Season products will not be stocked in TAC offices. Dispose of or recycle prior year products once the new revision is available.

  6. TACs may stock State and Local Income Tax forms in locations where a State and/or Local Income Tax is applicable. If requested, TAC employees will provide information on how to locate the State and Local Income Tax offices (address, telephone number and website). State income tax contact information can be found on SERP under the Who/Where tab.

  7. TACs have one Order Point Number (OPN): nnnnn-6699. Only accept deliveries of boxes which have your OPN on a computer generated label.

    Caution:

    If you are responsible for opening packages in your TAC, refer to IRM 21.1.3.10.8, Suspicious Packages and Letters. If any package looks suspicious, DO NOT OPEN IT.

  8. Work with the TAC GM to determine the size and frequency of OSMS orders. Be aware of space limitations and TAC appearance when ordering and stocking products. Do not order voluminous quantities and/or stock products that are not in demand for your TAC.

  9. Ensure forms display racks are labeled and professional in appearance. TACs should use the forms rack inserts to assist with forms management. Locally developed inserts should not be used. Forms rack inserts and ordering information can be found on the Field Assistance Insider Job Aids page under Miscellaneous - Forms Rack Inserts.

  10. Labels and holders for the forms racks:

    • Label holders, with integral self-adhesive backing, must be attached to the front end of the form rack shelves and centered on each form bin. Install one (1) label holder per forms bin, (20 label holders per standard forms rack). Install label holder aligned with the top edge of each shelf.

    • Labels (1” high x 6” long) must be adhesively applied to paper inserts (supplied with holders) and inserted into the label holder. Labels can be changed by sliding out the old label and inserting the new label. Do not apply adhesive labels to the outside of the holder.

    • Use the Filing Season Product Stocking List for identification of labels for forms bins. Multiple forms bins and labels may be needed for high volume forms. All labels need to identify whether an item is a Form, Publication, or Instruction.

    • See Forms Rack Label Procedures for detailed labeling instructions and ordering information.

    Note:

    First letters of words such as: Schedule, Form, Instruction and Publication must be capitalized; all other letters in words must be lower case.

  11. ELMS Course 25456 and Document 12659, Procedures On Ordering Forms (POOF), is used to train employees on these procedures.

Return Preparation Referrals

  1. Return Preparation Services are no longer offered in FA TACs. This includes current, prior and amended IMF returns. FA employees will provide taxpayers with alternative sources to have their tax returns prepared.

  2. Return Preparation Referrals – Provide taxpayers with alternative return preparation resources as follows:

    1. Free File and Free Fillable Forms on IRS.gov/freefile (available for the current tax year only) through October 15th.

    2. Volunteer Income Tax Assistance (VITA)/Tax Counseling for the Elderly (TCE). Refer to the website for criteria.

      Note:

      FA employees can provide a printout of the ten closest sites, if requested by the taxpayer.

    3. Provide taxpayers with Pub 3676-B, VITA/TCE Site Location Flyer For Field Assistance Taxpayer Assistance Centers, so they are aware of the types of returns prepared at these sites.

      Caution:

      Hours of operation and services offered vary at VITA/TCE sites. Advise the taxpayer to call the VITA/TCE site in advance to find out when the site is open, criteria to use their services, and types of services offered, including preparation of prior year returns.

    4. Commercial software.

    5. Tax Professionals/Paid Preparers.

      Note:

      There is a searchable Directory of Federal Tax Return Preparers with Credentials and Select Qualifications on IRS.gov that will help taxpayers find tax professionals with credentials to help them prepare their tax returns.

  3. See IRM 22.30.1.9.8.2.2, Accommodating Persons with Disabilities Referred from Taxpayer Assistance Centers (TAC), for procedures to follow when a taxpayer with a disability visits a TAC for return preparation and requests to see the manager for assistance.

  4. Refer to Exhibit 21.3.4-7, Field Assistance Retention Requirement and Shipment Table, for the retention and shipping requirements for prior year return preparation/e-file documentation.

Individual Master File (IMF) Entity Overview

  1. The "entity section" on a taxpayer’s account is made up of several different pieces of information. Entity information includes:

    1. Name

    2. Address

    3. Taxpayer Identifying Number (TIN)

    4. Date of Birth (DOB)

    5. Spouse’s name

    6. Spouse’s social security number

    7. Filing Status Code (FSC)

    8. Year digits (YD)

    9. Mail Filing requirement (MFR)

    10. SSA, IRS valid and, IMF Name Controls

    11. Scrambled SSN indicator (XXXSSN)

    12. Date of Death (DOD)

  2. Integrated Data Retrieval System (IDRS) is the vehicle to access entity information via entity Command Codes. Command Codes (CC’s) that access entity information are as follows:

    1. INOLE

    2. ENMOD

    3. IMFOL(E)

    4. BMFOL(E)

    5. MFTRA "U"

    6. NAMES

    7. NAMEE

Establishing and Maintaining the Entity Section

  1. It is very important that the entity section/entity information is established and maintained properly. The entity data identifies individual taxpayers on the IMF.

  2. An entity change will update the Master File account via IDRS input or the processing of a tax document. See IRM 2.4.9.7.1, Changes Permissible by Service Center and Field Offices.

  3. Use AMS to update the entity via Update Contact Information box on AMS. This function will prompt you with the appropriate CC to make the requested changes to the taxpayer's account. CC ENMOD with CC ENREQ generates the input screen for entity changes, CC INCHG/IRCHG. Integrated Automation Technologies (IAT) may also be used to complete address changes.

  4. For additional instructions see IRM 3.13.5.6.1, Establishing & Maintaining the Entity.

  5. Field Assistance will not change an EIN or change a basic name identity, i.e., from partnership to corporation, or from "Smith" to "Jones" . See IRM 2.4.9.7.2, Changes Specifically Restricted to Designated Service Center Personnel. Route these changes to Entity via Form 8822-B, Change of Address or Responsible Party - Business, at the SPC.

Taxpayer Requests for Address Change

  1. General requirements for making address changes require clear and concise written notification such as a statement signed by the taxpayer informing the Service that he/she wishes the address of record to be changed. The notification should contain these items:

    1. The new address,

    2. The taxpayer’s full name,

    3. The taxpayer’s signature or the signature of an authorized representative,

    4. The old address,

    5. The social security number or employer identification number.

  2. Ensure you are speaking to the taxpayer or their authorized representative and have followed the disclosure procedures before you input the change, via Account Management Services (using the Update Contact Information button on the Account Summary page of AMS). This feature prompts you for the appropriate IDRS CC to use. You may also use CC ENMOD/ENREQ/INCHG/BNCHG via AMS or IAT, to complete your address change request. Follow the procedures located in IRM 21.3.4.12.2, Integrated Automation Technologies (IAT).

  3. If the taxpayer cannot provide complete information (i.e., is unsure of the house number) do not change the address. Instead, have the taxpayer complete Form 8822, Change of Address, or Form 8822-B, Change of Address or Responsible Party - Business, if for a business, and mail it to the appropriate address as shown on the form.

  4. When there is Integrity and Verification Operation (IVO) involvement which indicates possible Identity Theft, instruct the taxpayer to complete Form 8822 or Form 8822-B.

  5. Do not input an address change on mixed entity or Scrambled SSN accounts. See IRM 21.3.4.11.3, Scrambled SSN, Mixed Entity, and Missing or Invalid TIN Procedures.

  6. Address changes can and should be made when an obvious error in the taxpayer name and/or address is shown on the Master Files.

  7. Detailed input instructions can be found in IRM 2.4.9, Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG.

    Caution:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Scrambled SSN, Mixed Entity, and Missing or Invalid TIN Procedures

  1. A scrambled SSN case is created when the returns are filed by two or more taxpayers using the same SSN and a correct SSN for each taxpayer cannot be determined.

  2. A mixed entity case is created when two or more taxpayers file a return with the same TIN. This may be due to an inadvertent taxpayer, tax preparer error or a processing error. Mixed entity cases are reclassified as scrambled SSN cases if the common number (CN) owner cannot be identified.

  3. ITAS must prepare Form e-4442 in AMS to refer taxpayer inquiries regarding mixed entity and Scrambled SSN cases, via the mandatory referral process. Do not try to unscramble or resolve the account. Do no input adjustments, an address change or release overpayments. If the correct number for one taxpayer is identified, record it on Form e-4442. Follow procedures shown in Exhibit 21.3.5-1, Referral IRM Research List, for Mixed Entities or Scrambled SSN Cases.

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Prepare Form e-4442 in AMS. The CI Scheme Development Center fax numbers are located on SERP under the "Who/Where" tab (choose your site and select CI).

  5. Additional instructions:

    • IRM 25.23.4.6, Multiple Individuals Using the Same TIN General Guidance for MXEN, and Identity Theft Cases

    • IRM 25.23.3.2.2.1, Telephone Inquiries Regarding Tax-Related IDTVA Cases

    • IRM 25.23.4.11, Mixed Entity Procedures

    • IRM 21.4.6.5.20, Mixed Period Cases

    • IRM 21.6.1.6.4, Missing or Invalid Exemption TINs Procedures

    • IRM 21.6.7.4.2.7.1, Mixed Periods

    • IRM 21.6.2.4.5, Telephone Inquiries Regarding Mixed Entity and Scrambled SSN Cases

Account Inquiries

  1. An account inquiry is a contact relating to a taxpayer's tax account or entity information dealing with the processing of tax returns and corrections of subsequent errors.

    Caution:

    When assisting a taxpayer on an account inquiry, it is common to encounter issues that have tax law implications. Be sure to use the appropriate tax law procedures during the account contact. For more information, see the following:

    • IRM 21.3.4.3.4, Tax Law Assistance

    • IRM 21.3.4.3.5.3.2, In Scope Tax Law Referrals

    • IRM 21.3.4.3.5.5, Out of Scope Procedures

  2. Most accounts are resolved online or as a result of a written referral.

  3. Online resolution is generally completed while the taxpayer is still in the TAC. However, if all account-related actions are completed by close of business (COB), it is considered closed online.

  4. Any inquiry that is not resolved and closed the same day is a written referral.

    1. All actions must be taken and taxpayer contact must be made to be considered closed.

    2. Refer to IRM 21.3, Taxpayer Contacts, for guidelines on closing actions for referrals/correspondence and instructions to taxpayers.

  5. The authority to take oral statement was established to close account inquiries online.

  6. Oral statement allowances can be accepted by all IRS functions. See IRM 21.1.3.20, Oral Statement Authority, for additional information on the expanded authority.

    Caution:

    Due to increasing incidents of taxpayer accounts becoming the subject of identity theft, be cautious when disclosing information and transactions related to the taxpayer visiting the TAC office.

  7. See IRM 21.5, Account Resolution, for specific adjustment procedures on resolving taxpayer issues.

  8. See IRM 21.4, Refund Inquiries, for procedures on resolving refund contacts.

  9. See IRM 21.4.2, Refund Trace and Limited Payability, for resolving inquiries where a refund check is lost, stolen, destroyed or not received by the taxpayer and a trace may be required.

Account Management Services (AMS)

  1. This is a computer-based system used to answer and resolve all taxpayer account related inquiries. AMS provides a common interface that allows users of multiple IRS systems to view history and comments from other systems and to access a variety of case processing tools without leaving AMS.

  2. All FA employees are required to use AMS to research, document and resolve account contacts, adjustments, and account referrals. Employees are required to identify the appropriate issue, in AMS, and add a complete narrative explaining the contact. Employees are required to identify and create the appropriate issue in AMS, and input history for ALL account accesses. This includes researching information to assist in posting a payment. When only posting a payment on AMS, the automatic history input will be sufficient documentation. Use of the AMS Disclosure Tool is required to perform taxpayer authentication, when available. If AMS is unavailable, disclosure is to be completed per IRM 21.1.3.2, General Disclosure Guidelines.

    Exception:

    Employees will complete Form 11377, Taxpayer Data Access, in performing their normal tax administrative duties to document an access performed in error. An AMS history entry will not be required during this circumstance.

    Note:

    Employees are required to use the tool where the bulk of the research and account resolution is performed.

    Example:

    Employee assists taxpayer with resolution of a math error and a request for an address change. AMS will be used for disclosure, adding the issue, and narrative history on the account. Since the bulk of the research and account resolution will be completed in IAT, that tool will be used. See IRM 21.3.4.12.2, Integrated Automation Technologies (IAT).

    Example:

    Taxpayer requests address change, no other account issues. Use AMS to update address. In this case AMS or IAT can be used. Use of AMS only will reduce the number of systems used to resolve the account when no other issues need to be addressed in the account.

  3. When AMS is not available, and account work is completed on IDRS, certain history items can be put directly on IDRS. See IRM 21.2.2.4.2.1, IDRS History Items and Account Inquiry, or you can input the AMS history once AMS is available.

  4. AMS features include:

    • Checklist with links to IRM references and IDRS commands to ensure that employees take all necessary steps for case closure. Actions taken within the checklist leave narrative history, eliminating the need for manual entries.

    • A pay-off calculator that automatically calculates penalties and interest, and the total balance due on each active module and provides the total balance due for multiple modules for any designated period.

    • Customized (pre-formatted) letters requiring limited input for frequently used paragraph combinations.

    • Automatic forms and worksheets.

    • Reasonable Cause Assistant (RCA) is a decision support system designed to evaluate penalty relief requests. All employees must use the RCA tool if they have AMS, to provide consistent and accurate decisions for penalty relief requests.

    • Integrated Automation Technologies. See IRM 21.3.4.12.2, Integrated Automation Technologies (IAT).

    • Reports – This includes a TIN summary report that will show all TIN’s you have accessed in AMS between the dates you enter. Managers and referral coordinators have access to additional reports to manage inventories.

    Note:

    See IRM 21.2.1.8, Account Management Services (AMS), for a detailed listing of additional AMS features.

  5. See IRM 1.4.20.18.5, Accounts Management Services (AMS), for manager information and procedures.

Account Management Services e-ACS Guide
  1. All employees are required to use the electronic Automated Collection System Guide (e-ACSG) checklists to assist in resolving balance due inquiries.

  2. Employees who do not have their computer located at the TAC counter should print a copy of the appropriate checklist for use during the contact to ensure all issues are covered.

  3. Employees should not print the checklist if a referral is made to another FA employee.

Account Management Services Letters
  1. AMS provides customized letters for use in resolving many account related inquiries and in-house adjustments. All employees will use the appropriate letters in AMS and/or the Correspondex system to timely respond to taxpayers’ inquiries and adjustment requests. See SERP Forms/Letters/Pubs tab for Correspondex Letters.

Additional AMS References
  1. For additional information on AMS, refer to the following IRM references:

    IRM References Title
    IRM 21.2.1.8 Account Management Services (AMS)
    IRM 21.3.4.3.5.3.3 In Scope Account Referrals
    IRM 21.2.2 Research
    IRM 20.1.1.3.6 Reasonable Cause Assistant (RCA)

Integrated Automation Technologies (IAT)

  1. IAT allows the user to access IDRS information in different ways. The IAT tools are designed to assist employees with IDRS research and resolution of taxpayer issues. The use of the IAT tools is mandatory.

    Note:

    IAT and AMS have duplicate tools such as letters, address change ability, and TAC command codes. Employees are required to use the tool where the bulk of the research and account resolution will be completed.

    Reminder:

    The AMS Checklist is still required.

    Note:

    Employees working Identity Theft (IDT) case work will refer to IRM 21.2.2-2, Accounts Management Mandated IAT Tools, for a list of IAT tools.

  2. IAT provides advanced computer processing tools, sharing of key business data and applications that interact with IDRS and a variety of other systems to help the user determine the correct actions to be taken and complete the actions required to process the account.

  3. Certain tools require managerial approval. Tool availability is based on employee training and skill level. Once approved, you should have the appropriate IDRS command codes that correspond to the approved IAT Tool, in your profile. For a specific list of mandated IAT tools for FA, refer to Exhibit 21.3.4-15, Field Assistance, Mandated IAT Tools. All job aids are located at the IAT website. Although numerous job aids are available, FA will have access to IAT tools to assist with face-to-face contacts and Identity Theft (IDT) inventory work.

  4. First time users will follow the instructions outlined on the IAT website to install the IAT Task Manager (ITM) icon to their desktop. After the initial installation, you will use the desktop icon will be used to access the ITM.

  5. For problems with an IAT tool or if the IAT Task Manager is not available, continue IDRS case processing using established procedures. Refer to the IAT website for how to report problems with IAT tools.

    Note:

    For more information on IAT, refer to IRM 21.2.2.4.4.14, Integrated Automation Technologies.

Manual Refunds Using Integrated Automation Technologies (IAT)
  1. All employees will use IAT Manual Refund Tool when initiating, monitoring and processing requests for manual refunds.

  2. The ITAS will use IAT to automatically complete, monitor, and process Form 5792, Request for IDRS Generated Refund. IRM 21.4.4, Refund Inquiries, Manual Refunds, will be used for complete guidelines and procedures on identifying, working, processing, and monitoring manual refunds.

    • IRM 21.4.4.5, Preparation of Manual Refund Forms

    • IRM 21.4.4.5.1, Preparation of Form 5792, IDRS Generated Refund

    • IRM 21.4.4.5.1.1, IDRS Generated Refund CC "RFUND"

    Note:

    In the remarks box of Form 5792 add the following statement: W&I:CARE:FA. Employees will continue to select W&I AM as the FA BOD. Do not generate CC RFUNDR until the approving official has signed and approved Form 5792

    .

  3. GMs, TMs, and certain non-management officials (area analysts, technical advisors, etc.) have the authority to sign manual refund requests. Areas will identify which GMs, TMs, or ADs will sign manual refunds. Contact your manager for guidance if unsure of appropriate signature authority.

    Note:

    See Consolidated Manual Refund Site (CMR) Guidelines for information on routing, rejecting, and tracking manual refunds sent to a Manual Refund Team (MRT).

    Note:

    Manual Refund Reject Feedback (MRRF) Form is used when a manual refund is rejected by the MRT or Group Referral Coordinator (GRC) and Manual Refund Tracking Document is used to post all manual refunds received in the MR.

  4. See Field Assistance Manual Refund – Area Headquarter Analysts for a listing of locations and contacts.

    Note:

    See IRM 3.17.79.3.5, Employees Authorized to Sign Requests for Refunds.

  5. Manager or designee will review and approve all IAT manual refund requests prior to submitting the form(s) to the individual with the authority to sign manual refunds in FA (this could be a GM, TM, and/or other designated approver).

  6. If the area has designated the GM with signature authority, complete all of the following actions:

    • Review, approve, and sign the manual refund request if appropriate within three business days from the date the Form 5792 was completed.

      Note:

      In the remarks box of Form 5792 add the following statement W&I:CARE:FA

      .

    • EEFax a copy and all supporting documentation to the Manual Refund Team on the same day of input into IAT. See IRM 21.4.4-3, Accounting Function - Manual Refund Team Contact Information, for a list of contacts.

      Note:

      See IRM 3.17.79.3.3.1, Actions Required of Initiators Before Requesting Refunds, for additional information.

  7. If the area has designated the AD, TM, or other non-management official with signature authority, the following actions are to be completed by the ITAS to obtain their signatures:

    • ITAS will print and review Form 5792, Request for IDRS Generated Refund (IGR).

    • Group manager will review and initial Form 5792 (in the corner of the signature box).

      Note:

      Ensure the remarks box of Form 5792 has the following statement written W&I:CARE:FA. Employees will continue to select W&I AM as the FA BOD.

    • EEFax a copy and all supporting documentation to the designated signing official.

      Note:

      The signature of the designated signing official certifies to the Accounting Function that the form was reviewed and is correct (the campus will store a hardcopy of the form as a paper trail.)

    • The designated signing official will sign Form 5792 within three business days of the date the form was completed and advise the controlling TAC GM of the approval of the manual refund.

    • EEFax a copy and all supporting documentation to the Manual Refund Team on the same day of input into IAT. See IRM 21.4.4-3, Accounting Function - Manual Refund Team Contact Information.

      Note:

      See IRM 3.17.79.3.3.1, Actions Required of Initiators Before Requesting Refunds, for additional information.

      Reminder:

      Employees must use CC CMODE (change mode) to access and update taxpayer records on another campus’ database. For additional guidance see IRM 21.3.4.7.8.8.1, Command Codes Used.

    If accounting rejects a manual refund, the manager has to address the error within two business days and notify their area analyst and HQ analyst of the actions taken to correct the rejected refund via email.

Audit Reconsideration

  1. FA employees will assist taxpayers when they disagree with an assessment made because of an audit on their tax return or when the taxpayer contests a Substitute for Return (SFR) determination by filing an original return.

    Note:

    If -W Freeze is present on the module see Caution in IRM 21.5.6.4.46, -W Freeze, prior to taking any action on the account.

  2. In order to request an audit reconsideration:

    1. The taxpayer must have filed a tax return or received an SFR assessment.

    2. The assessment remains unpaid or the Service has reversed tax credits that the taxpayer is disputing.

      Note:

      If the taxpayer has paid the tax, they should file a formal claim, Form 1040-X, Amended U.S. Individual Tax Return, to contest the tax deficiency assessment.

    3. The taxpayer must know which adjustments they are disputing.

    4. Taxpayer must provide additional information not considered during the original examination.

  3. For general procedures regarding audit reconsideration requests see:

    1. IRM 4.13.1.4, Criteria for Reconsideration

    2. IRM 4.13.2.1, Research/Initial Case Screening

    3. IRM 4.13.2.1.1, Criteria Met

    4. IRM 4.13.2.1.2, Criteria Not Met

    5. IRM 4.13.2.2, Function Responsible & Routing Instructions

    6. IRM 4.13.2.3, Role of Contact Employees when a Reconsideration Request is Received and the Examination was Performed in the Area Office or Campus Examination Function

Automated Substitute for Return (ASFR)
  1. The ASFR is a non-filer or return delinquency program. The program computes tax, penalty and interest using the Information Reporting Program (IRP) data and other internally available information.

  2. An ASFR assessment can be identified on IDRS by a TC 290 assessment with Document Locator Number (DLN) blocking series (9th - 11th digits) of 320 - 399 or 540 - 549. (640-649 is obsolete as of 01/01/2008).

  3. A pending ASFR assessment can be identified on IDRS by TC 150 for $.00, with DLN tax class 2 and doc. Code 10 (3rd - 5th digits). The indicator "SFR" is present at the right of the TC 150 DLN.

  4. TC 599 cc 89 indicates an agreed assessment of tax. Any receipts that indicate previously filed returns (TC 599 cc 89) are treated as amended and worked by Accounts Management.

  5. TC 599 cc 88 indicates the assessment was not a return or agreed assessment of tax. Any receipts that indicate default assessments (TC 599 cc 88) are treated as ASFR Reconsiderations and are worked at ASFR Reconsideration sites.

  6. If the taxpayer is requesting reconsideration on an ASFR assessment, see IRM 4.13.7-1, ASFR - Reconsideration Returns - Centralized Processing Sites, and forward the return to the appropriate site. The ASFR program is worked by Austin, Brookhaven and Fresno campuses.

  7. If the taxpayer requests a copy of the SFR return, refer to IRM 3.5.20.5, Photocopy and Miscellaneous Requests.

Examinations Audit Reconsideration
  1. A taxpayer may request an audit reconsideration as a result of an examination.

  2. Some reasons for an audit reconsideration request on an examination include:

    1. The taxpayer did not appear for the audit.

    2. The taxpayer moved and did not receive the correspondence from the IRS.

    3. The taxpayer has new documentation to present.

  3. A taxpayer might request an audit reconsideration if:

    1. Taxpayer disagrees with an assessment from an audit of their return and has additional information to be considered.

    2. Taxpayer disagrees with an assessment created under the authority of IRC 6020(b).

    3. Taxpayer has been denied tax credits such as EITC claimed, during prior examination.

  4. For general procedures regarding audit reconsideration requests, see:

    1. IRM 4.13, Audit Reconsideration

    2. IRM 21.5.10.4.3, Audit Reconsiderations

    3. IRM 21.5.10.4.4, Request For Copies of Audit Reports

Spousal Relief

  1. Spousal relief is granted in certain situations when a taxpayer can prove he/she is not liable for amounts due in joint filing situations. The Service will consider these requests for relief under Injured Spouse Relief and Innocent Spouse Relief rules.

    Caution:

    Do not confuse Injured Spouse cases with Innocent Spouse cases since each has unique criteria that must be met to consider relief.

Injured Spouse Relief
  1. The spouse whose portion of a joint income tax overpayment was or will be offset to a tax or non-tax debt for which he or she is not liable is known as the "injured spouse" .

  2. The injured spouse must have made payments such as Federal income tax withheld from wages or estimated tax payments, unless EITC or another refundable credit was claimed on the joint return.

  3. The injured spouse must file Form 8379, Injured Spouse Allocation, to request his or her portion of the joint refund.

  4. The injured spouse attaches Form 8379 to the back of the original Form 1040, Form 1040A or Form 1040EZ at the time it is filed and writes "Injured Spouse" in the upper left corner of the 1040 series.

  5. If the original return has already been filed, the injured spouse mails Form 8379 to the Center that processed the original return.

  6. For Injured Spouse inquiries, see IRM 21.4.6.5.2, Injured Spouse Inquiries.

Innocent Spouse
  1. Both taxpayers filing a joint return are generally jointly and individually responsible for all tax due in that tax year.

  2. In some cases, a spouse will be relieved of the tax, interest and penalties on a joint return. Three types of relief are available:

    1. Innocent spouse relief

    2. Separation of liability relief

    3. Equitable relief

      Note:

      See Publication 971, Innocent Spouse Relief, for an explanation of these three types of relief.

  3. For Additional information refer to IRM 25.15, Relief from Joint and Several Liability.

  4. Taxpayers may request the relief by filing Form 8857, Request for Innocent Spouse Relief.

  5. When a Form 8857 is received, TAC employee must date stamp the receipt of the form and forward to:

    Innocent Spouse Unit
    Cincinnati Submission Processing Center (CSPC) Stop 840F (Internal Address Only)
    The following mailing addresses may be given to the taxpayer to use:
    Internal Revenue Service
    PO Box 120053
    Covington, KY 41012

    Caution:

    This address should be provided only to taxpayers mailing the form using the USPS.

    Private Delivery Address (UPS/FED EX):
    Internal Revenue Service
    201 W. Rivercenter Blvd.
    Stop 840F
    Covington, KY 41011

    Note:

    Form 8857, Request for Innocent Spouse Relief, is required to be received in the Innocent Spouse Operation within 10 days of receipt by the IRS. See IRM 25.15.2.3, Location for Taxpayer to File Form 8857, and IRM 25.15.1.6.1, Routing of Form 8857, for more information.

  6. The Innocent Spouse Unit has responsibility for input of transaction codes to stop potential collection actions. When the determination is made by the Innocent Spouse Unit, a TC 971 Action Code (AC) 065 is input to IDRS to stop all potential collection action. A TC 972 AC 065 is input when a final determination is made.

  7. For more information, see IRM 25.15.1.6, Form 8857, Request for Innocent Spouse Relief. For taxpayer inquiries on status of current claims, see IRM 21.6.8.8, Inquiries.

Balance Due Accounts

  1. Assisting taxpayers in resolving their balance due account(s) is the responsibility of all TAC employees while speaking with a taxpayer. Field Assistance employees must refer to IRM 5.19.1, Liability Collection, Balance Due, for complete procedures.

    • Compliance authority for FA employees is defined in IRM 5.19.1.5, Methods of Payment.

    • See IRM 5.19.1.5.4.22, SIAs Over $25,000, for IMF and BMF compliance cases outside of this authority.

      Exception:

      Taxpayers with combat zone account issues have specific criteria for balance due accounts. See IRM 5.19.10.6.5.8, Combat Zone Installment Agreement and 60 or 120 Day Agreement Requests.

    • Also see IRM 5.19.17, Campus Procedures for Currently Not Collectible and Offers In Compromise.

    Reminder:

    When working balance due accounts, see IRM 21.3.4.12.1.1, Account Management Services e-ACS Guide, for guidance on using the e-ACSG checklists.

  2. Taxpayers should be offered the option of using the Online Payment Agreement (OPA) application through www.IRS.gov/payments or an FSA kiosk (if available) if they meet the following criteria:

    • Taxpayer’s individual income taxes, penalties and interest is $50,000 or less

    • Taxpayer can pay the full amount in 72 months

    • Taxpayer has filed all required tax returns

    Refer to IRM 21.2.1.57, Online Payment Agreement (OPA) for IMF Debts, for additional information.

  3. ACS cases (status 22) are in scope and worked in FA. If a trained employee is not available to offer assistance, refer the case in accordance with FA In-house referral procedures (see IRM 21.3.4.3.5.3.3, In Scope Account Referrals).

  4. If any modules are in status 22 and you do not have access to the ACS system (i.e., system down, password problems, or 5081 to gain access to the ACS system has not been approved yet), contact the ACS Support Liaison for actions to take. This will allow timely input of the documentation to the taxpayer’s account in the ACS system.

    If... Then...
    Taxpayer (TP) account is assigned to a revenue officer or other unit (Insolvency, etc.) Refer TP to the assigned employee/office for assistance. See the Who/Where tab on SERP
    TP account is not assigned on IDRS Determine if the TP qualifies for a 60 or 120 day full pay agreement per IRM 5.19.1.5.4.21, VLSP.
    TP qualifies for a 60 or 120 day full pay agreement Determine if the TP can full pay within 60 or 120 days, whichever is applicable.
    TP cannot full pay within 60 or 120 days, and the issues are within the services that we provide Determine if the taxpayer meets installment agreement criteria. See IRM 5.19.1.5.4.5, Account Statuses Affecting IAs.
    TP cannot full pay within 60 days or 120 days and the issues are not within the services that we provide Determine the BOD and direct the taxpayer to contact the appropriate ACS toll-free number below.
    W&I: 1-800-829-7650
    SB/SE: 1-800-829-3903

    Note:

    These procedures apply to Full Pay within 60 or 120 day agreements that may be granted on assessed or pre-assessed balances for all individual (IMF) and business (BMF) taxpayers regardless of dollar amount.

  5. Field Assistance will continue to assist taxpayers that owe less than $100,000, aggregate assessed balance, regardless of BOD, provided that the cases are within the scope of services that we provide.

  6. If IDRS is accessed during a contact (i.e., determining if an ESP amount was paid to the taxpayer) and outstanding returns and/or balances are indicated as due, complete the following actions:

    1. Advise the taxpayer of the outstanding returns and/or balances due.

    2. Determine if the taxpayer can file and/or full pay today; if yes, secure the outstanding returns and/or balances due and document AMS history accordingly. If the taxpayer needs to file a prior year return, direct taxpayer to alternative services to have the tax return prepared. Alternative services are VITA/TCE sites; Online services, such as, Free File, Commercial Software, and Tax Professionals/Paid Preparers.

    3. If not, input current levy sources and document AMS history accordingly.

  7. Taxpayers making a payment should be provided Pub 5034, Making a Payment. For information on electronic payment options, please see IRM 21.2.1.48, Electronic Payment Options for Individuals and Business e-file Users, and IRM 21.2.1.48.1, IRS Direct Pay.

  8. Private Collection Agencies - See IRM 5.19.1.4.21.4, Taxpayer Contacts on Private Debt Collection Accounts, for information and procedures on the private debt collection program.

Warning of Enforcement Action
  1. Warning of Enforcement Action (WOEA) is a required part of resolving certain delinquent accounts such as an account in ST 22 (ACS). The TAC employee must alert the taxpayer of possible enforcement action that may take place for failure to comply. For additional information, including when the WOEA is required, see IRM 5.19.1.6, Warning of Enforcement Action and Enforced Collection.

  2. The use of "warned of enforcement action" or "WOEA" by itself is not sufficient when documenting AMS. Document AMS with the specific warning communicated to the taxpayer.

Notice of Federal Tax Lien (NFTL)
  1. The employee working the balance due case is responsible for safeguarding the government’s interest. Field Assistance employees working balance due cases must exercise judgment in deciding whether or not a Notice of Federal Tax Lien (NFTL) should be filed.

    • IRM 5.19.4.2, What Are Levies and Liens?, provides the definition of a NFTL and the effect that it has on property owned by the taxpayer.

    • IRM 5.12.1.4, Purpose and Effect of Filing a Notice of Federal Tax Lien (NFTL), discusses the purpose and effect of filing a NFTL.

    • IRM 5.12.1.3, Creation and Duration, discusses the creation and duration of the NFTL, as well as IRC 6321.

Criteria for Filing a NFTL
  1. Filing a NFTL can encourage prompt payment. See IRM 5.19.4.5.1, Notice of Federal Tax Lien Filing Determinations, for procedures on when to file a NFTL.

  2. See IRM 5.19.4.5.3.2, Filing Criteria, for NFTL procedures on:

    • Installment agreements

    • Currently Not Collectible

    • Continuous Wage Levies (CTLV)

  3. The Service must make reasonable efforts to contact the taxpayer before filing a NFTL. See IRM 5.19.4.5.3.1, Before Filing NFTLs.

  4. If the taxpayer has not received written warning of NFTL filing on each module to be included on the NFTL, follow the procedures in IRM 5.19.4.6.1, How to File a NFTL, to ensure the taxpayer receives appropriate notification.

  5. If full payment is not received during initial contact, explain to the taxpayer that a NFTL might be filed. Explain the possible effects of the NFTL filing on normal business operations and/or their ability to obtain credit.

  6. Document additional warnings of NFTL filing made during taxpayer contacts on AMS.

  7. File a NFTL if collection is at risk. See IRM 5.19.4.5.3, NFTL Filing Decisions.

  8. If a NFTL has been filed, see IRM 5.19.4.6.4, Post-NFTL Filing Calls and NFTL Withdrawals.

  9. See IRM 5.19.4.5.3.4, When Filing an NFTL Requires Approval, for determining when managerial approval is required.

  10. See IRM 5.19.4.5.2, Do Not File Decisions, for procedures on determining when not to file a NFTL.

  11. You may consider a NFTL on any balance due. See IRM 5.19.4.5.1.1, Determination Requirement Exceptions, for exceptions to filing a NFTL.

  12. If you are filing a NFTL and have personal contact with the taxpayer, see IRM 5.19.4.6, Procedures for Filing NFTL.

  13. Taxpayers may appeal the proposed, or actual, filing of a NFTL under the Collection Appeals Program (CAP). Taxpayers may also appeal the first filing of a NFTL on a tax period under Collection Due Process.

    Reminder:

    Liens are released when the liability is satisfied (i.e., payment or tax abatement), becomes unenforceable due to lapse of time (beyond Collection Statute Expiration Date – CSED), or the Service (under IRC 6325(a)(2) accepts a bond furnished by the taxpayer to ensure payment of liability.

  14. For further guidance, see:

    • IRM 21.3.4.12.5.5, Other Lien Issues (Subordination, Discharge, Withdrawal, Nonattachment).

    • IRM 5.19.4.6.4 for Post-NFTL Filing Calls and NFTL Withdrawals.

    • IRM 5.19.4.6.5 for Lien Releases.

    • IRM 1.2.44.4, (Delegation Order 5-3) (Rev. 1); IRM 1.2.44.5, (Delegation Order 5-4) (Rev. 3).

    • IRM 5.19.4, Enforcement Action.

    • IRM 5.19.4.5.2 for Do Not File Decisions.

    • IRM 5.19.4.5.3 for NFTL Filing Decisions.

    • Exhibit 5.19.4-2, Lien Enforcement Action Process Flowchart.

Filing Liens in Field Assistance
  1. To file a Notice of Federal Tax Lien (NFTL) on Notice Status Modules:

    When it is determined that a NFTL will be filed on a taxpayer account containing only notice status modules, the ITAS will advise the taxpayer of this action.
    The ITAS will complete Form 12636, Request for Filing or Refiling Notice of Federal Tax Lien, to submit as an attachment by secure email to the appropriate Centralized Lien Unit team according to where the property is located. Check the Centralized Lien Processing website on SERP under the "Who/Where" tab.
    In the "Subject" line of the email put:
    W&I FIELD ASSISTANCE REQUEST FOR NFTL INPUT AND FILING
    Include the following information in the body of the email:
    1. Completed Form 12636 is attached.

    2. Name,

    3. Address,

    4. Phone Number,

    5. and TSIGN of the FA area CDP Coordinator

    See FA Area CDP Coordinators for the list of coordinators.

    Note:

    The NFTL cannot be filed without this information. If the taxpayer owns property in a different State than his/her State of residence, file the lien in all States in which real property is owned. Send Form 12636, Request for Filing or Refiling Notice of Federal Tax Lien, via secure email to the correct CCP Lien Team for each of the respective locations of property. If the taxpayer resides outside of the United States, file the Notice of Federal Tax Lien in each location in which real property is owned, plus in the US District Court for the District of Columbia.

    Tell the taxpayer that a letter will be sent by certified mail after the lien is filed with more information about the lien and taxpayer rights. See IRM 5.19.4.5.3.3, Appeal Rights for NFTLs.
    When a CDP request is received by the FA area CDP Coordinators, they will complete the following actions:
    • Process the CDP request using the procedures in IRM 5.19.8.4.7, Processing CDP and Equivalent Hearing Requests.

  2. Filing a NFTL on ACS Status 22 Modules Only:

    When it is determined that a Notice of Federal Tax Lien will be filed on a taxpayer account containing only ACS status 22 modules, the ITAS will advise the taxpayer of this action.
    Tell the taxpayer that a letter will be sent by certified mail after the NFTL is filed with more information about the NFTL and taxpayer rights. The letter has a Toll-Free ACS site telephone number. It identifies the Operations Manager as the contact but the response address is to the campus.
    If you have access to ACS, follow the procedures in IRM 5.19.4.6.1, How to file a NFTL.
    If you do not have access to ACS, complete Form e-4442 referral requesting the NFTL filing and send it to the ACS Support Liaison.

    Note:

    If the account contains both notice status and status 22 modules and you have access to ACS, follow the procedures in IRM 5.19.4.6.1, How to File a NFTL. If you do not have access to AMS (ACS web), follow IRM 21.3.4.3.5.3.3, In Scope Account Referrals.

Assisting Taxpayers With Requests for NFTL Withdrawals
  1. Assist taxpayers with the preparation of requests to withdraw a NFTL in the situations outlined below.

  2. NFTL withdrawal after paying a tax bill - If a taxpayer has paid their tax bill in full and a lien has been released, the taxpayer may ask about a withdrawal. If the taxpayer would like to submit a request to withdraw the NFTL, assist the taxpayer with the preparation of Form 12277, Application for Withdrawal of Notice of Field Form 668(Y), Notice of Federal Tax Lien.

  3. NFTL withdrawal after entering into a Direct Debit Installment Agreement (DDIA) - If a qualifying taxpayer meets the eligibility requirements (see below), they may be able to have a NFTL withdrawn after entering into a DDIA. If the taxpayer would like to submit a request to withdraw the NFTL, assist the taxpayer with the preparation of Form 12277, Application for Withdrawal of Notice of Federal Tax Lien.

  4. EEFax the request to the appropriate Collection Advisory Group based on where the taxpayer resides. Fax numbers are located in Pub 4235, Collection Advisory Group Addresses. Provide the taxpayer with:

    • The original (or a copy) of the completed Form 12277.

    • Pub 4235 with the appropriate Advisory Group notated.

      Note:

      Pub 4235 is available as a print on demand product only.

    • Advise the taxpayer to expect an interim contact from the Advisory Group within thirty (30) calendar days from date submitted (faxed to Advisory Unit).

  5. Any taxpayer can request a withdrawal; however to qualify for the withdrawal under the DDIA provision, the taxpayer must be:

    • Individual (IMF taxes),

    • Businesses with income tax liability only, OR

    • Out of business entities with any type of tax debt.

  6. Other eligibility requirements for the DDIA provision are:

    • The current amount owing must be $25,000 or less (If more than $25,000 is owed, the balance may be paid down to $25,000 prior to requesting the NFTL withdrawal to be eligible).

    • The DDIA must full pay the amount owing within 60 months or before the Collection Statute expires, whichever is earlier.

    • Must be in full compliance with other filing and payment requirements.

    • Must have made at least three consecutive direct debit payments.

    • Cannot have previously received a NFTL withdrawal for the same taxes (unless the withdrawal was for an improper filing of the NFTL).

    • Cannot have defaulted on a current (or any previous) DDIA.

      Note:

      Eligible taxpayers may not be aware of the lien withdrawal provisions.

  7. See IRM 5.19.4.6.4.2, Withdrawal of Notice of Federal Tax Lien after Release, and IRM 5.19.4.6.4.1, Withdrawal of NFTL for Direct Debit Installment Agreements, for more information. Refer all other requests on NFTL withdrawal issues to the applicable Collection Advisory Office listed in Pub 4235, Collection Advisory Group Addresses.

Lien Payoff Requests
  1. When asked to provide lien payoff information, the FA employee will determine who is asking for the information and follow procedures in IRM 21.3.4.12.5.3.1, Lien Payoff Requests from Taxpayers or IRM 21.3.4.12.5.3.2, Lien Payoff Request from Third Parties. Also, determine whether or not restricted interest and penalty applies and follow procedures:

    • If there is no restricted penalty or interest, the FA employee will prepare and process the appropriate payoff letter per IRM 21.3.4.12.5.3.3, Lien Payoff Request – No Restricted Interest/Penalty Accounts.

    • If the account reflects restricted penalty or interest, the Lien Unit will prepare and process the appropriate payoff letter per IRM 21.3.4.12.5.3.4, Lien Payoff Request – Restricted Interest/Penalty Accounts.

Lien Payoff Requests from Taxpayers
  1. When asked to provide lien payoff information, the FA employee will verify the taxpayer’s identity and determine if the request is for accounts with restricted interest.

  2. If account does not have restricted penalty or interest, use Letter 3640A, Lien Pay-off Letter to provide the taxpayer a lien pay-off amount(s). This letter is available by accessing Forms/Pubs/Docs then selecting Forms/Pubs/Products Repository, selecting letter from the drop down box, and typing in 3640 with the suffix A.

    Note:

    When inputting information to Letter 3640A, use TAB key to navigate the document, do not use commas in any dollar amount, and input totals in the TOTAL column. The system will generate the GRAND TOTAL.

Lien Payoff Request from Third Parties
  1. Escrow agents, title companies, and lending institutions must give the FA employee a Form 8821, Tax Information Authorization, signed by the taxpayer. These forms must show the address of the real property subject to the lien. See IRM 5.12.1.10.1, Disclosure to Escrow and Title Companies. Use Letter 3641, Third Party Lien Payoff Letter (Escrow or Financial Institution).

  2. Any person, other than the taxpayer or their designee, desiring information regarding the amount of the outstanding obligation in order to decide whether to acquire the property covered by the Notice of Federal Tax Lien (NFTL) must submit a written request stating the reasons the information is desired and properly identify the NFTL. A prospective purchaser should attach a copy of the sales contract and a lender should attach a loan application as required by IRM 5.12.1.10, Requests for Disclosure of Outstanding Lien Amount.

Lien Payoff Request – No Restricted Interest/Penalty Accounts
  1. Field Assistance employees will determine lien payoff information on accounts in which no restricted interest or restricted penalty has been assessed and will issue the necessary letter. See IRM 5.19.12.7.2, Taxpayer Assistance Center Requests. To determine if restricted interest or penalty is present on the account the employee will access CC INTST on IDRS. If restricted interest and/or penalty are present, IDRS CC INTST will give a message saying there is a "hold" on interest or penalty.

    Exception:

    CC INTST will show a penalty hold on MFT 13 and MFT 55 cases. Because MFT 13 and MFT 55 are civil penalty modules, failure to pay penalty does not accrue. The INTST computation is correct and should be used to compute correct lien payoffs. If the civil penalty assessment includes a Trust Fund Recovery Penalty (TC 240 with reference number 618) additional steps may need to be taken. Trust Fund Recover Penalties may be assessed against one or more people who fail to pay over to the IRS withheld taxes. If only one person was assessed and that person is paying the account in full, you may obtain an INTST on IDRS, secure full payment and release the lien. However, if the assessment was made against two or more people, the following procedures apply:

    • If the person making full payment of the trust fund penalty is requesting a lien release, obtain an INTST, secure full payment and release the lien.

    • If a person requests a lien release based on payments or refund offsets/credits made by someone else, you must refer that matter to the appropriate SB/SE Collection Advisory Group.

    • Collection Advisory Group information is located in Pub 4235, Collection Advisory Group Addresses.

  2. If there is no restricted interest and/or restricted penalty, the FA employee will:

    1. Access the account on AMS leaving a history of action(s) taken.

    2. Verify the taxpayer’s address and update the account.

    3. Ask the taxpayer the expected date of payment, calculate the payoff amount by referencing the taxpayer’s account on IDRS and locate any TC 582 lien indicators. If available, check ALS for any outstanding liens.

    4. Create the applicable lien payoff Letter 3640A. Field Assistance employees Grade 9 and above can sign the payoff letter on behalf of the FA GM if the manager is not available.

    5. Give the original payoff letter to the taxpayer and advise the taxpayer to include a copy of the payoff letter with their payment.

    6. Advise taxpayer they have the option of returning to the TAC with payment or they can mail it to the address below:

      Internal Revenue Service

      PO Box 145595

      Stop 8420-G

      Cincinnati, OH 45250-5595

      Note:

      There is no street address for UPS/FedEx mail.

    7. Give the taxpayer the toll-free telephone number for the Centralized Lien Unit 1-800-913-6050.

Lien Payoff Request – Restricted Interest/Penalty Accounts
  1. When a taxpayer comes into the office and makes a request regarding a lien payoff on modules with restricted interest or accounts on which the computation on IDRS shows penalty hold, the following procedures should be followed:

    1. Access the account on AMS leaving a history of action taken.

    2. Verify the taxpayer’s current mailing address and update accordingly.

    3. Send a secure email to the appropriate Centralized Lien Unit team for your location.

      Include the following information in the secure email:
      • Subject line of email: "Lien Payoff Request - Restricted Interest/Penalty Account/Field Assistance-Walk-in Taxpayer"

      • Include in the body of email:

        • Taxpayer name and address

        • Taxpayer telephone number and the best time to call if additional information is needed

        • Taxpayer identifying number(s) (TIN)

        • Tax Year(s) to be included in payoff

        • Date of expected payment

        • Name of FA employee requesting payoff

        • Post of duty

        • Which combat zone

        • Entry date into combat zone

        • Exit date from combat zone

    Exception:

    CC INTST will show a penalty hold on MFT 13 and MFT 55 cases. Because MFT 13 and MFT 55 are civil penalty modules, failure to pay penalty does not accrue. The INTST computation is correct and should be used to compute correct lien payoffs. If the civil penalty assessment includes a Trust Fund Recovery Penalty (TC 240 with reference number 618) additional steps may need to be taken. Trust Fund Recover Penalties may be assessed against one or more people who fail to pay over to the IRS withheld taxes. If only one person was assessed and that person is paying the account in full, you may obtain an INTST on IDRS, secure full payment and release the lien. However, if the assessment was made against two or more people, the following procedures apply:

    • If the person making full payment of the trust fund penalty is requesting a lien release, obtain an INTST, secure full payment and release the lien.

    • If a person requests a lien release based on payments or refund offsets/credits made by someone else, you must refer that matter to the appropriate SB/SE Collection Advisory Group.

    • Collection Advisory Group information is located in Pub 4235, Collection Advisory Group Addresses.

    Note:

    If freeze code "C" is on account, "Combat Zone" information is required for Restricted Interest calculation. Please provide current deployment information. See IRM 5.19.10.6, Combat Zone Accounts.

  2. Advise the taxpayer that the payoff will be mailed to their address of record in 14 calendar days and provide the toll-free number of the Centralized Lien Unit 1-800-913-6050. The Centralized Lien Unit will:

    1. Complete the computation or determine if the case needs to be referred to centralized case processing examination unit.

    2. Acknowledge by email receipt of the request from FA and ask for clarification if needed.

    3. Prepare the payoff letter within 14 calendar days and mail the taxpayer two copies of the letter.

      Note:

      Exigent/Hardship Circumstances: There may be times when the taxpayer has an extreme emergency such that waiting the 14 calendar days on restricted interest cases is not acceptable. These cases should be brought to the attention of the FA manager. If warranted, the FA manager will contact the Lien Unit manager to determine the time frame for completion of the restricted interest computation and notify the taxpayer of the time frame.

Lien Release Request
  1. Field Assistance will process requests for a certificate of release of Federal Tax Lien (NFTL) due to full payment.

  2. Routine Releases and Payment Made by Check or Non-certified Funds

    • Verify taxpayer’s address and update the account.

    • Process the payment using DPC 07.

    • Advise the taxpayer that they will receive a copy of the lien release in the mail within 30 days.

    • Provide the toll-free number of the Centralized Lien Unit, 1-800-913-6050 for additional questions.

    • Access the account on AMS and leave a history of action taken.

    Note:

    The posting of the payment will generate the normal processing of the lien release. The taxpayer’s copy of the lien release will be printed and mailed to the address of record from the national print site. Field Assistance does not need to generate any documents to the Lien Unit for a routine request.

  3. Immediate Release Requested - When a taxpayer makes a request for an immediate lien release and has satisfied all modules on which the NFTL (TC 582) has been filed (see IRM 5.12.3.3.1.1(3), Liability Satisfied by Payment, for acceptable forms of payment), the following procedures will be followed:

    1. Verify the taxpayer’s current mailing address and update accordingly.

    2. Prepare posting document using DPC 07 (using AMS will automatically leave a history entry on AMS). Add a narrative to the history item on AMS that certified funds were received.

    3. Send a secure email to *SBSE CCP Liens Walkin

      Note:

      Subject line of email should indicate:
      "Lien Release- Field Assistance-Walk-in Taxpayer - One (1) Hour Response"

      Body of email should include:
      Taxpayer name (individual or business)
      Taxpayer address
      Taxpayer identifying number(s) (TIN)
      Tax type/period (including year and month)
      Payment type
      Payment date (date the payment is made)
      Name of FA employee requesting lien release
      Requesting FA POD
      Full name of requestor’s manager
    4. Access taxpayer account via AMS and leave a history of action(s) taken.

  4. Care must be given to ensure the proper amount of money is collected to satisfy the tax liability on modules which have an NFTL filed prior to requesting a lien release. Delegation Order 5-4, Formerly Delegation Order 196, gives the authority to sign a release of tax lien to an ITAS, GS -9 and above and to FA GMs, see IRM 1.2.44, Servicewide Policies and Authorities, Delegation of Authorities for the Collecting Process. The Centralized Lien Unit will not verify the validity of our request for a lien release since the authority to release a lien is in Delegation Order 5-4. Therefore, FA must ensure the accuracy of all requests for an immediate release of a lien.

  5. A lien may be considered satisfied if the assessed balance of the period reflected on the lien is less than ≡ ≡ ≡ ≡ ≡ and the total balance due, with accruals, is less than ≡ ≡ ≡ . If more than one period is reflected on the NFTL, each period must meet this criterion in order for the lien to be considered satisfied. See IRM 5.19.12.7.2, Taxpayer Assistance Center Requests.

  6. The secure email request for the lien release must be made by an ITAS, GS-9 or above. If an ITAS grade 9 or above is not available, GMs must establish procedures in their office(s) to handle the immediate request for a lien release. This could be accomplished by the email to the lien unit coming from the GM, the Group Referral Coordinator, etc.

    Note:

    In order to meet the one hour time frame, the request must be done by 3:30 p.m. local TAC time. Taxpayers who come in after 3:30 p.m. local TAC time should be advised to return the next business day. The email requesting the lien release can be generated after 3:30 p.m., but the release will not be forwarded until the next business day.

  7. The Centralized Lien Unit will:

    • Provide a response by secure email if they need additional information.

    • Update ALS with a history of the requesting FA employee and post-of-duty.

    • Satisfy the modules on ALS with the appropriate information from the email request.

    • Print the release.

    • Secure required management signature.

    • Scan the release.

    • Send the scanned document to the FA employee requesting release via secured email within one (1) hour of receipt of email.

  8. Upon receipt of the release, the Field Assistance employee will:

    • Date stamp the release.

    • Give the release to the taxpayer.

    • Advise the taxpayer to hand carry the release to the recording office.

    • Advise the taxpayer they may be charged a fee to file the release.

    • Provide the taxpayer with Notice 48, Release of Federal Tax Lien. Refer to IRM 5.12.3, Lien Release and Related Topics.

    • Give the taxpayer the toll-free number for the Centralized Lien Unit 1-800-913-6050.

    Caution:

    Printing a facsimile document of a lien release is for informational purposes only. Taxpayers should not receive facsimile copies for filing purposes.

Other Lien Issues (Subordination, Discharge, Withdrawal, Nonattachment)
  1. A taxpayer may need information regarding a Notice of Federal Tax Lien (NFTL) other than full-pay releases. TAC employees answer general questions and provide applicable publications pertaining to:

    1. Subordination - Taxpayer retains ownership of the property, but needs to borrow money and the lender will not loan funds without some security that they will be repaid. Generally, subordinations are granted when the IRS will receive the value of its interest from the borrowed funds, or the transaction will facilitate collection of the tax.

      Example:

      The loan is to hire workers to harvest a crop and then IRS will be paid from the sale of the crop.

      See IRM 5.12.10.6, Subordination of Lien, for more information.

    2. Discharge - The taxpayer will no longer own the property and there will not be enough money from the sale to pay the taxes in full. In other words, they can’t get a "release" of the lien. See IRM 5.17.2.8.1, Discharge of Property From the Effect of the Tax Lien for more information.

    3. Withdrawals – Individual taxpayers may request a NFTL withdrawal when a NFTL is issued improperly, after a lien has already been released, or if the balance due is less than $25,000 and the taxpayer has made a minimum of three consecutive DDIA payments or withdrawal will otherwise facilitate collection of the tax.

      Note:

      Requests must be in writing or on Form 12277, Application for Withdrawal of Field Form 668(Y), Notice of Federal Tax Lien. For taxpayers that meet the criteria, FA employees will assist with completing and faxing Form 12277 to the appropriate Collection Advisory Group per IRM 21.3.4.12.5.2.3, Assisting Taxpayers With Requests for NFTL Withdrawals. All other requests for NFTL withdrawals will be referred to the appropriate Collection Advisory Group listed in Pub 4235

      , Collection Advisory Group Addresses. See IRM 5.12.9.2, Withdrawal of the Filed Notice of Federal Tax Lien (Overview), for additional information.

    4. Nonattachment - When a NFTL impacts an innocent third party.

      Example:

      An NFTL is filed against a father, but it is negatively impacting a son with the same name. The son may qualify for a certificate of nonattachment stating that he is not the same person for whom the NFTL has been filed.

      See IRM 5.12.10.13, Certificate of Nonattachment, for more information.

    Note:

    FA employees are not expected to answer technical questions on lien issues that they have not been trained on. Provide a copy or printout of Publication 4235, Collection Advisory Group Addresses, and refer the taxpayer to the appropriate SB/SE Collection Advisory Group (formerly SB/SE Technical Services Advisory Office) based on where the lien is filed. The Advisory Groups Contact Listing can also be found on the SERP "Who/Where" tab under the Advisory Units Contact List.

  2. The following publications will provide the taxpayer with detailed information to assist them in resolving their issue:

    • Pub 594, The IRS Collection Process

    • Pub 783, Instructions on how to apply for a Certificate of Discharge of Property From Federal Tax Lien

    • Pub 784, How to Prepare an Application for a Certificate of Subordination of Federal Tax Lien

    • Pub 785, Purchase Money Mortgages and Subordination of the Federal Tax Lien (electronic only)

    • Pub 1024, How to Prepare an Application for a Certificate of Nonattachment of Federal Tax Lien (electronic only)

    • Pub 1450, Instructions on How to Request a Certificate of Release of Federal Tax Lien

    • Pub 4235, Collection Advisory Group Addresses (electronic only). This publication also provides phone numbers if a taxpayer needs further guidance.

    If taxpayer is And Tell Publications
    Selling a property that has a federal tax lien Proceeds of sale are less than amount needed to pay the lien in full TP to apply for a certificate of discharge Pub 783Pub 4235
    Selling a property that has a federal tax lien Proceeds of sale are equal to or more than amount needed to pay the lien in full TP must pay lien in full (in order for lien to be released) Pub 1450
    Borrowing or refinancing on property that has a federal tax lien Proceeds from loan are less than amount needed to pay lien in full TP may apply for subordination Pub 784Pub 4235
    Borrowing or refinancing on property that has a federal tax lien Proceeds from loan are equal to or more than amount needed to pay lien in full TP must pay lien in full (in order for lien to be released) Pub 1450
    Buying a home, and has a federal tax lien Borrowed funds will only be used for purchase of home No subordination is required. Pub 785
    Pub 4235

    Note:

    In extreme cases, if the taxpayer requests to speak with Advisory, the assistor will prepare and EEFax a referral to that office, or call the office and request the assistance of a Technical Services advisor. However, such instances should be rare.

Installment Agreements
  1. Some common IRM 5.19.1 references for FA employees assisting taxpayers with Installment Agreements include:

    IRM 5.19.1.1.6.2.2 Full Pay Agreements - Field Assistance, FA, Employees
    IRM 5.19.1.4.21 Private Debt Collection
    IRM 5.19.1.5.4 Installment Agreement (IA)
    IRM 5.19.1.5.4.1 Determining Appropriate IA
    IRM 5.19.1.5.4.13 DDIA
    IRM 5.19.1.5.4.14 Form 2159, Payroll Deduction Agreement
    IRM 5.19.1.5.5 PPIA
    IRM 5.19.1.5.4.6 IA Payment Methods and User Fees (UF) Overview
    IRM 5.19.13 Campus Procedures for Securing Financial Information
    IRM 5.19.21 Campus Procedures for Handling Identity Theft
    IRM 5.19.1-4 IDRS Input of Full Pay Agreements, 120 Days or Less, CC IAORG for AM/ACS/ACSS/CSCO/FA
    IRM 5.19.1-5 IDRS Input of Full Pay Agreements, 120 Days or Less, CC IAREV for AM/ACS/ACSS/CSCO/FA
    IRM 5.19.1-6 IDRS Input of Installment Agreements - CC IAORG
    IRM 5.19.1-7 IDRS Input of Installment Agreements - CC IAREV
    IRM 5.19.1-8 IDRS Input of Pre-assessed IAs and Full Pay Agreements
    IRM 5.19.1-9 ALNs
    IRM 5.19.1-11 IA User Fee Codes
  2. Installment agreements require an Agreement Locator Number (ALN) which is located in IRM 5.19.1-9, ALNs, and an installment agreement originator code which is located in IRM 5.19.1-10, IA Originator Codes.

    The Installment Agreement Originator Codes for Field Assistance are:
    50 = Regular (non-streamline) installment agreement
    51 = Streamline installment agreement
  3. Field Assistance employees must ensure the timely input of TC 971 Action Code (AC) 043 when a taxpayer requests an installment agreement on a balance due account and the agreement cannot or should not be immediately input. TC 971 Action Codes are found in Document 6209. Refer to IRM 5.19.1.5.4.7, Pending IA Criteria, for more information on pending installment agreements.

  4. When a determination is made by a FA employee and the GM that an installment agreement cannot or should not be accepted, statute requires that the taxpayer be allowed independent administrative review. ITAS should prepare Form 12233, Request for Installment Agreement – Independent Review Prior to Rejection, on Account Management Services (AMS). This completed form should be sent to:

    Internal Revenue Service
    329 Oak Street
    Ste 103
    Gainesville, GA 30501
    ATTN: Independent Administrative Reviewer

    Note:

    Include the wage and/or earnings information, copy of the entire case history and any other pertinent information when forwarding the Form 12233 to the Independent Administrative Reviewer. Box E should be completed in its entirety or annotated as N/A when applicable.

Direct Debit Installment Agreement (DDIA) Form 433-D and Form 9465, Installment Agreement Request
  1. A DDIA is an agreement in which the taxpayer authorizes the IRS to request electronic transfer of funds from their checking account or shared draft account to the IRS; such as payments are withdrawn on the same date each month.

    Exception:

    If the taxpayer requests to make Electronic Funds Transfer Payments (EFT) through the Internet using online banking methods, it is considered a regular installment agreement and not a DDIA.

  2. Encourage taxpayers requesting an installment agreement to establish a DDIA. See IRM 5.19.1.5.4.13, DDIA, for advantages of the DDIA to the taxpayer. Taxpayers with a NFTL filed may also request a withdrawal of the NFTL when on a DDIA. See IRM 21.3.4.12.5.5, Other Lien Issues (Subordination, Discharge, Withdrawal, Nonattachment), for more information.

  3. To establish a DDIA, the taxpayer must submit a voided check or the financial institution’s routing and account number with their request.

  4. Direct Debit Installment Agreements can be requested in the following formats:

    1. Form 433-D, Installment Agreement. This may be either an original form or a fax.

    2. Photocopied Form 433-D, Installment Agreement Request, with "Pending BUR Assessment" notated at the top of the page in red.

      Reminder:

      Secure taxpayer signature on the Letter 2030 and route to the applicable campus listed in IRM 21.1.7-1, Campus Address.

    3. Form 9465, Installment Agreement Request. This may be an original form received attached to a tax return or received separately.

    4. Electronic signature via Form 9465, Installment Agreement Request, sent with ELF-filed tax returns.

    5. Photocopied Form 9465, Installment Agreement Request, with "9465W/AUR Assess" or Pending BUR Assessment notated at the top of the page in red.

      Reminder:

      Secure taxpayer signature on the CP 2000 or Letter 2030 and route to the applicable AUR Address (open cases)located on SERP under the Who/Where tab.

    6. Taxpayer correspondence.

    Note:

    DDIA requests must include all necessary information to establish a DDIA, including the taxpayer’s signature.

  5. Taxpayers may also go to the IRS website to enter an Online Payment Agreement (OPA) application.

  6. Input of DDIAs is limited to Compliance Services Collection Operations (CSCO) employees and ACS Support. See IRM 5.19.1.5.4.13, DDIA, for guidance on appropriately routing DDIA requests.

  7. New requests - the TACs will complete the following actions:

    1. Secure a signed Form 433-D with a voided copy of the taxpayer’s check or the routing and account number with their request.

    2. Inform TP it can take as much as six (6) to eight (8) weeks before drafts are automated so check account to ensure payment was drafted and if not send in payment by check.

    3. Inform TP he/she will receive a letter of confirmation once the DDIA is set up.

    4. TAC employee can EEFax DDIA requests.

    5. Do not input to status 60.

    6. Input TC 971 AC 043.

    7. Input CC STAUP for nine (9) cycles.

    8. Document AMS with the terms of the agreement as required in IRM 21.3.4.12.5, Balance Due Correspondex Letters Accounts.

    9. TACs do not accept faxed Form 433-A, Form 9465, or Form 9465-FS.

    10. This DDIA process does not begin until the balance due tax return has posted or the assessment has been made. As a result, the DDIA process takes longer on pre-assessed agreements. The taxpayer should be advised to send payments until the DDIA begins.

      Note:

      Pre-assessed agreements cannot be processed for first-time filers. The initial return establishes the filer's entity. If a first-time filer requests a pre-assessed agreement, advise that we are unable to process the request. Ask them to contact us for a DDIA after their return has been processed and they receive their initial balance due notice.

  8. For information on revising, updating, and reinstating a DDIA or for problems with a DDIA, see:

    • IRM 5.19.1.5.4.13.1, DDIA - Installment Agreement, and Installment Agreement Request and

    • IRM 5.19.1.5.4.13.2, Taxpayer Problems with DDIA.

  9. Monthly reminder notices are not issued on DDIAs. Taxpayers not keeping up-to-date records often default on their installment agreement due to insufficient funds in their bank accounts. Advise the taxpayer to keep their records up to date to avoid a default of their installment agreement.

  10. If the taxpayer does not have the necessary information to establish a DDIA agreement, take the following actions:

    1. Establish the installment agreement, requiring the taxpayer to send in payments each month.

    2. Advise taxpayer that they will receive Letter 2273C, Installment Agreement Acceptance & Terms Explanation, with instructions on how to request a DDIA.

    3. Request they complete Form 433-D, and return it with a voided check and the installment agreement fee, in order to establish a DDIA.

    4. Provide the taxpayer with the address of the campus DDIA liaison having jurisdiction of the taxpayer account.

      Note:

      When the regular agreement is converted to a DDIA, the taxpayer is sent a letter explaining the terms of the DDIA; the Agreement Locator Number (ALN) will be changed to "03XX" and turns on the DDIA indicator.

  11. For new DDIAs or current DDIAs for which the taxpayer is changing banks, routing numbers, account numbers, and/or increasing their monthly payment amount, banking law regulations require the taxpayer (or one of the taxpayers for a joint account) named on the bank account to authorize the direct debit process by signing the request. All functions can accept a signed request for a new or revised DDIA by fax.

Payroll Deduction Installment Agreement, Form 2159
  1. If a taxpayer is a wage earner, offer a Payroll Deduction Agreement (PDIA) to satisfy the outstanding liability.

  2. If a taxpayer makes a request for a PDIA:

    If... And... Then...
    The taxpayer requests a PDIA It is a Streamlined IA $25K and under, Non-Streamline IA, or PPIA
    1. Establish the installment agreement as a regular IA requiring the taxpayer to send in payments each month.

    2. Assist the taxpayer with completion of Form 2159, Payroll Deduction Agreement via AMS.

    3. Advise the taxpayer to present all parts (copies) of Form 2159 to their employer and make necessary arrangements to begin payroll deduction.

    4. Inform the taxpayer you have established the installment agreement as a regular agreement requiring they send in monthly payments until the Form 2159 is returned signed by the employer.

    5. Advise the taxpayer of the installment agreement user fee. See IRM 5.19.1.5.4.6, IA Payment Methods and User Fee (UF) Overview.

    6. Inform the taxpayer the agreed monthly payment amount on Form 2159 cannot be less than the current agreed payment amount.

    7. Advise the taxpayer to mail the signed Form 2159, Part 1, to the CSCO Operation campus having jurisdiction of the taxpayer account. See Collection Payments/Addresses/Issues for the campus address under the "Who/Where" tab on SERP.

    Note:

    Advise the taxpayer that normal processing time is 4-6 weeks.

    The taxpayer requests a PDIA It is a Streamlined IA over $25K
    1. Do not input the IA

    2. Input TC 971 AC 043

    3. Assist the taxpayer with preparation of the Form 2159, Payroll Deduction Agreement

    4. Advise the taxpayer to present all parts (copies) of Form 2159 to their employer and make necessary arrangements to begin payroll deduction.

    5. Inform the taxpayer the agreed monthly payment amount on Form 2159 cannot be less than the current agreed payment amount.

    6. Advise the taxpayer to mail the signed Form 2159, part one (1), to the CSCO Operation campus having jurisdiction of the taxpayer account. See Collection Payments/Addresses/Issues for the campus address under the "Who/Where" tab on SERP.

    7. See IRM 5.19.1.5.4.22, SIAs Over $25,000, or IRM 5.19.1.5.4.22.1, Reinstating SIAs Over $25,000.

    Note:

    Advise the taxpayer that normal processing time is four (4) - six (6) weeks.

    If the taxpayer returns to the office with a completed Form 2159 It is any kind of IA (Streamlined IA $25K and under, Streamlined IA over $25K, Non-Streamline IA, or PPIA)
    1. See IRM 5.19.1.5.4.14.1, Input of PDIA.

    2. Mail the signed Form 2159, part one (1), to the CSCO Operation campus having jurisdiction of the taxpayer account. See Collection Payments/Addresses/Issues for the campus address under the "Who/Where" tab on SERP.

    3. See IRM 5.19.1.5.4.22, SIAs Over $25,000, or IRM 5.19.1.5.4.22.1, Reinstating SIAs Over $25,000.

    Note:

    Advise the taxpayer that normal processing time is four (4) - six (6) weeks.

    Note:

    If the employer contacts IRS requesting our agency's Employer Identification Number (EIN) for payroll processing, provide the following EIN 72-0564834

  3. If the taxpayer's employer is a Federal Agency, see IRM 5.19.1.5.4.14.2, Form 2159, Payroll Deduction Agreement, Federal Employer Addresses.

  4. Ask the taxpayer to return part one (1) of the completed Form 2159, Payroll Deduction Agreement, to IRS within 14 days of the date of the letter.

  5. If the monthly payment is less than the user fee, advise the taxpayer the first payment must be for the user fee amount, and include the completed Form 2159, Payroll Deduction Agreement. A return envelope is provided for this purpose.

  6. Letter 2571C, Letter To Employer: Discontinue/Adjust Payroll Deduction is automatically sent to the employer when the account goes to status 12 telling them to discontinue payroll deductions. If requested, EEFax or mail a new letter to the employer or taxpayer.

Levy Release: General Information for Field Assistance
  1. Field Assistance does not issue levies. They are normally issued by collection employees after the taxpayer has been given an opportunity to resolve their tax liability but failed to do so. Taxpayers will generally come into the TAC once they learn that a Notice of Levy has been issued and are requesting a release.

  2. A release is not required for a levy that was issued prior to reaching a resolution with the taxpayer unless it meets one of the criteria for required release located in IRM 5.19.4.4.10, Levy Release: General Information. Delegation Order 5-3 provides the authority to release a levy for Individual Taxpayer Advisory Specialists. Only the GS-09 ITAS and above will have the authority to issue the release. When a GS-09 and above are not available, follow the procedures in IRM 5.19.4.4.10, Levy Release: General Information, when making a determination to release a levy.

Correspondence Imaging System (CIS)

  1. FA employees will use CIS to work Correspondence Adjustment cases and to assist walk-in customers.

  2. The Correspondence Imaging System (CIS) is a document imaging and workflow system. All incoming paper correspondence, notice replies, Forms 1040X, internal transcripts, and internal Computer Paragraph (CP) notices are scanned and processed as digital images. CIS interacts with IDRS to control cases, input STAUPs, when needed, and distribute cases electronically to CSRs for resolution. The digital cases are assigned to CSRs who work the cases online using the workflow software. CIS interacts with IDRS to initiate various command codes and captures the request completed screens as a part of the digital case.

  3. Field Assistance employees will follow the guidelines in IRM 21.3.3, Incoming and Outgoing Correspondence/Letters, IRM 21.5.2, Adjustment Guidelines, and IRM 21.5.1, General Adjustments, when working contacts/cases having scanned images. CIS use is required for working ALL Correspondence Inventory Cases. CIS will be used to view taxpayer correspondence sent to the campus while assisting walk-in taxpayers.

  4. CIS is accessed through the AMS system.

    Note:

    Many of the account related IRMs reference CSR’s. A CSR includes, but is not limited to, the following named positions:

    • Contact Representative

    • Individual Taxpayer Advisory Specialist (ITAS)

    • Office Collection Representative (OCR)

    • Senior Taxpayer Advisory Specialist (STAS)

    • Tax Account Representative (TAR)

    • Tax Examiner (TE)

    • Tax Law Specialist (TLS)

    • Tax Specialist (TS)

    • Tax Technician (TT)

    • Taxpayer Service Representative (TSR)

    Note:

    All employees assigned to AM, FA and Compliance Services are considered CSRs. See IRM 21.1.1.6, Customer Service Representative (CSR) Duties, for additional information on the duties of a Customer Service Representative (CSR).

    Note:

    See IRM 21.5.1, General Adjustments, and IRM 21.5.2, Adjustment Guidelines, for additional information and procedures on ADJ54 adjustments. See the FA Insider Correspondence/Adjustment Inventory job aids

Transcripts

  1. Refer to IRM 21.3.4.12.7.1, for Non-Receipt, Incorrect, or Loss of Form W-2, 1099, and 1098 Information Returns.

  2. The IRS receives transcript requests from external and internal sources. These sources can include taxpayers, financial agents, tax professionals, mortgage companies, as well as, IRS personnel or other federal, state, and local government agencies.

  3. See IRM 21.2.3, Transcripts, for complete guidance on transcripts and TDS. See IRM 21.2.3.5.9.5, Internal IDRS Transcript Processing, for internal transcripts guidelines.

    IRM Reference Title
    IRM 21.2.3.1 Program Scope and Objectives
    IRM 21.2.3.2 Types of TDS Transcripts
    IRM 21.2.3.3 Transcript Systems and Forms
    IRM 21.2.3.4 TDS Transcript Delivery Methods
    IRM 21.2.3.5 Fulfilling Transcript Requests
    IRM 21.2.3.6 Sanitizing IDRS Transcripts
    IRM 21.2.3.7 Call Closure Requirements
    IRM 21.2.3.8 Certified Documents

    Caution:

    Refer to IRM 21.2.3.5.8, Transcripts and Identity Theft, for directions in cases of identity theft or suspected identity theft.

  4. "Get Transcript" will be the primary service for IMF transcript requests. The "Get Transcript" application is available 24 hours a day, 7 days a week.

  5. Assistors will direct taxpayers to the "Get Transcript" application, provide the web address, IRS.gov and guidance on how to access it, as needed. Provide a copy of Pub 4201, Need Tax Return Information or Transcript?, to the taxpayer. Please refer to:

    • IRM 21.2.3.3.2, Get Transcript through IRS.Gov,

    • IRM 21.2.3.3.2.1, Get Transcript ONLINE through IRS.gov, and

    • IRM 21.2.1.52, Get Transcript

    Note:

    Taxpayers may be directed to a Facilitated Self Assistance (FSA) kiosk, if available and the request meets the "Get Transcript by MAIL or ONLINE" criteria. Please note: Not all TACs have FSA kiosks.

  6. Employees must explain to taxpayer that we do not date stamp transcripts requests received in the TAC. See IRM 21.2.3.5.7, Transcript Restrictions and Special Handling. Date stamping a transcript for the taxpayer does not certify the transcript. If a taxpayer requests certification of a document, see IRM references below.

    IRM Reference Title
    IRM 11.3.6.2 Requesting Certifications
    IRM 11.3.6.3 Form of Certification and Preparation of Forms
    IRM 3.17.243.8 Certification of IRS Records
  7. If the taxpayer states they accessed "Get Transcript" and had difficulty, please probe to determine the cause.

    Example:

    The service was down or taxpayer failed the authentication questions.

    • If the taxpayer has an immediate need, see exception criteria to determine whether a transcript can be provided. If the exception criterion is not met, managerial discretion applies.

      Note:

      Systemic issues do not automatically qualify the taxpayer to receive a transcript. They must meet the exception criteria of receiving a transcript.

    • Determine if the taxpayer meets one of the exception criteria. Some examples of exception criteria include:

    • Home foreclosure or eviction

    • Immediate and significant need, such as, receiving medical care, purchasing a principal residence, or obtaining tuition and related educational assistance.

    • Please refer to IRM 21.2.3.5.9.2, IMF Transcript Ordering, for additional information and authentication procedures.

    • Follow IRM 21.2.3.5.7, Transcript Restrictions and Special Handling, for examples of condition that prohibit issuance of a transcript through TDS or that may require special handling.

  8. Managers may, at their discretion, provide a transcript on a case by case basis in the TAC when it is in the best interest of the taxpayer or the IRS.

  9. The following guidelines apply to transcript requests:

    • Transcripts will be provided to "individual taxpayers" who meet the exception criteria.

    • Individual taxpayer means the requestor is the taxpayer (IMF or BMF), not a third party (see exception below).

    • If a tax practitioner, title company, bank or other third party requests bulk return transcripts at a TAC, advise them to complete Form 4506-T, Request for Transcript of Tax Return, using the general instructions provided on the form. They may provide the completed form to the TAC, to be forwarded on their behalf to the SPC, mail the form in themselves or forward by fax.

      Exception:

      If a person visits the TAC on behalf of a relative (parent, child, brother, sister, etc.) and has proper authorization, the TAC should provide the transcript as these are considered to be individual taxpayer requests.

    • In order to ensure consistency of service, all employees must adhere to these guidelines. Third party requests (other than the exception noted above for relatives) must be referred to alternative sources.

Non-Receipt, Incorrect, or Loss of Form W-2, 1099, and 1098 Information Returns
  1. Two Integrated Data Retrieval System (IDRS) Correspondex letters will be used for responding to taxpayer inquiries regarding Non-Receipt, Incorrect or Loss of Form W-2, Form 1099 and Form 1098 Information Returns:

    • Letter 62C, Non-Receipt, Incorrect, or Loss of Form W-2 and Form 1099-R and

    • Letter 63C, Form W-2 and/or Form 1099-R Requested from Employer/Payer,

    These letters will be used in lieu of Form 4598 (obsolete) and the pre-stuffed packets previously prepared by the Campus Machine Service Units.

  2. Employees will use the IAT NoW2 Tool to generate the appropriate letter. If the IAT tool is unavailable then employees will use AMS and IDRS Correspondence system to generate the appropriate letters. See IRM 21.3.6.4.7.1, Non-Receipt, Incorrect, or Loss of Form W–2, Form 1099, and Form 1098— Information Returns, for prior year requests.

Use of Fax for Taxpayer Submissions

  1. Corporate officers or duly authorized agents may sign any of the following forms by facsimile (i.e., by rubber stamp, mechanical device, or computer software program):

    1. Form 94X series

    2. Form 1042

    3. Form 8027

    4. Form CT-1

    5. Any variant of such designated form (i.e., Form 940, Form 943).

  2. Officers or agents using a facsimile means of signature must retain a letter, signed by the officer or agent authorized to sign the return, declaring under penalties of perjury that the facsimile signature on the form is the signature adopted by the officer or agent and that the facsimile signature was affixed to the form by the officer or agent or at his or her direction. The letter must list each return by name and identifying number. The letter should not be sent to IRS unless specifically requested by the Service. The letter shall be maintained for at least four (4) years after the due date of the tax that relates to the tax return, or the date the tax is paid, whichever is later. See Rev. Proc. 2005-39 for additional information.

  3. Acknowledgement of faxes (by a return fax) that are received in the course of tax administration activities will not normally be done. Exceptions can be made in unusual circumstances.

  4. The following specific documents/forms/letters will continue to be accepted by fax in routine operations:

    • EIN Requests (Form SS-4)

    • Power-of-Attorney (Form 2848)

    • Taxpayer Authorization (Form 8821)

    • 1120S Election (Form 2553)

    • Return/Transcript Request (Form 4506/Form 4506-T/Form 4506-T-EZ)

    • Request for Public Inspection or Copy of Exempt or Political Organization IRS Form (Form 4506-A)

    • Foreign Certification Requests

    • Appeals Conference Requests

    • Responses/documentation needed to resolve filing or post-filing questions or correspondence

  5. The following specific documents/forms/letters can be accepted by fax if contact has been made with the taxpayer by phone or in-person and the taxpayer history file is documented with the date of contact and notation is made that the taxpayer wishes to send the document/form/letter by fax.

    • Requests for Innocent Spouse Relief (Form 8857)

    • Taxpayer Statement About a Refund (Form 3911)

    • Injured Spouse Claim (Form 8379)

    • Installment Agreements (Form 433-D)

    • Offers in Compromise (Form 656)

    • Collection Information Statement - Wage Earner (Form 433-A)

    • Collection Information Statement - Business (Form 433-B)

    • Early Referral Requests

    • Fast Track Mediation Requests

    • Request for Collection Due Process Hearing (Form 12153)

    • Letter to designate a payment

    • Letter to request NFTL

    • Letter to request lien release

    • Letter to request NFTL withdrawal

    • Letter to request non-assertion of penalty

    • Letter to provide reasonable cause statement

    • Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Form 941-X)

    • Election by a Small Business Corporation (Form 2553)

    Note:

    When available, EEFax must be used in lieu of manual faxing.

  6. Employee plan and exempt organization determination letter applications will not be accepted via fax.

  7. Determination letter requests related to income tax, gift tax, estate tax, generation-skipping transfer tax, employment tax and excise tax matters will not be accepted via fax.

Returned Refund Checks

  1. Returned refund checks must be stamped or written "non-negotiable" on the front of the check and have the word "void" stamped or written on the back of the check.

  2. Form 3913, Acknowledgement of Returned Refund Check, must be completed as a posting document. Parts 1 and 2 are given to the taxpayer and parts 3 and 4 are submitted to the appropriate SPC for processing. See IRM 21.4.3.5.5, Resolving Returned Refunds (Unexpired Checks).

  3. Complete Form 3210, Document Transmittal. See IRM 3.8.47.4.4(3), Securing a Returned Refund Check, for guidance on completing Form 3210.

  4. Send the check, Form 3210, and Form 3913, to the appropriate Refund Inquiry Unit for processing.

  5. If the returned refund check is due to possible refund fraud or ID Theft, see IRM 21.4.3.5.4, Returned Refund Check Procedures, on how to handle these contacts.

    Note:

    If the taxpayer returns a third party refund check that does not belong to them or a personal check for a refund they cashed due to possible refund fraud or ID theft, see IRM 21.3.4.29.1(3), Tax Return Related Identity Theft Issues.

  6. The reason for the returned refund check and actions to be taken must be explained on parts 3 and 4 of Form 3913. See IRM 21.4.3.5.5.1, Check for Different Amount, if the refund is being returned and the taxpayer is requesting the refund for a different amount.

  7. If a taxpayer requests re-issuance of the refund check in the name of another party, they must provide sufficient proof for the request. See IRM 21.4.3.5.5.2, Issuing Checks in Another Name.

  8. If a taxpayer filed a joint return and requests re-issuance of the refund check in one name, see IRM 21.4.3.5.5.2.1, Joint Filers Request Refund Check in One Name, for required documentation.

  9. If a return is not located after researching the account, follow IRM 21.4.1.3.1.1, Return Not Found, for required actions to take.

CP 2000

  1. A CP 2000 notice is issued to taxpayers to request verification of unreported income, payments, or credits. The CP 2000 notifies the taxpayer of a proposed change to tax liability due to income that is not identifiable or not fully reported on the return and/or credits and deductions that appear overstated.

  2. When a CP 2000 is issued, the Automated Underreporter (AUR) function puts a control on the module. IDRS research shows:

    • A TC 922

    • An underreporter process code. See IRM 4.19.3-4, AUR Process Codes.

  3. Underreporter process codes are also found in Document 6209, IRS Processing Codes and Information. You can determine the status of an underreporter case by the last process code. The location of the case can be determined by researching the first two digits in the TC 922 DLN in Document 6209 under Campus and File Location Codes.

  4. The "Explanation of Changes" section on the notice provides detailed explanations to help the taxpayer understand the proposed changes.

  5. Ask the taxpayer to compare their records with the income and withholding listed on the CP 2000. You can often resolve the discrepancy based on the taxpayer's response.

  6. If the taxpayer still does not understand, use the appropriate ITLA TLC if needed.

    Note:

    If the taxpayer did not bring the notice, access the account, verify disclosure, and click on the "AUR data present" line in the Alerts sections of AMS.

  7. For more information, see IRM 21.3.1.5.55, CP 2000 Issued to Taxpayer to Request Verification for Unreported Income, Payments, or Credits and the CP 2000 job aid.

    Caution:

    If the taxpayer indicates possible identity theft, refer to IRM 21.3.4.29.1, Tax Return Related Identity Theft Issues.

  8. See AUR Addresses (open cases) on SERP under the Who/Where tab for the correct address to forward taxpayer responses.

Letter 2030

  1. A Letter 2030 is issued to Form 1120, U.S. Corporation Income Tax Return, or Form 1041, U.S. Income Tax Return for Estates and Trusts, taxpayers to request verification of unreported income, payments, or credits. The Letter 2030 notifies the taxpayer of a proposed change to tax liability due to income that is not identifiable or not fully reported on the return and/or credits and deductions that appear overstated.

  2. When a Letter 2030 is issued, the BMF AUR function puts a control on the module. IDRS research shows:

    • A TC 925 or

    • IDRS Control Category Code BUR1, BUR0, BURS or BURC.

    • A BMF AUR process code. See IRM 4.119.4-6, BMF AUR Process Codes, for additional information.

  3. BMF Underreporter Process Codes are also found in Document 6209, IRS Processing Codes and Information. You can determine the status of an underreporter case and its location by the last process code.

  4. Page two of Letter 2030, provides detailed explanations to help the taxpayer understand the proposed changes.

  5. Ask the taxpayer to compare their records with the income and withholding listed on the Letter 2030. You can often resolve the discrepancy based on the taxpayer's response.

  6. If the taxpayer still does not understand, use the appropriate ITLA TLC if needed.

    Note:

    BMF Underreporter notices are not accessible in AMS. If the taxpayer did not bring the notice, provide the appropriate BMF AUR Program contact information on SERP under the "Who/Where" tab, or advise the taxpayer to respond in writing.

  7. For more information, see IRM 21.3.1.5.114, Letter 2030/2531 BMF Underreporter Program - General Information.

Adjustments

  1. General adjustments are changes made to either IMF or BMF accounts. Adjustments may be required because of:

    • Processing errors on a return

    • Missing schedules

    • Claims

    • Amended returns

  2. When making adjustments TAC employees should refer to:

    • IRM 21.6.7, Individual Tax Returns, Adjusting Individual Tax Accounts, for IMF adjustment procedures.

    • IRM 21.7.1.4, Business Master File (BMF)/Non-Master File (NMF) Adjustment Procedures.

  3. When processing adjustment requests, TAC employees must:

    1. Use IDRS to complete all adjustments.

    2. Obtain all documents, returns, and taxpayer-supplied information necessary to make adjustments.

    3. Research IRS Publications, IRS Code and other IRMs as appropriate.

    4. Obtain technical assistance if issue is beyond training level.

  4. Do not refer the case unless the IRM specifically instructs you to do so. See IRM 21.6.2.4.1.3, Resequencing Action Required, and IRM 25.23.4.6, Mixed Entity Procedures.

    Note:

    For ITIN Merge/Resequence issues, see IRM 21.3.4.19.8, Form e-4442, Inquiry Referral, and IRM 3.21.263.6.1.33, Merges Involving ITIN.

  5. For merge/resequence referrals, see IRM 21.6.2.3.1, NOMRG, and IRM 21.6.2.4.3, NOMRG Procedures.

Filing Status and Exemption Adjustments

  1. TAC offices will assist taxpayers with changes to filing status and exemptions, (usually after a tax return has been filed). Evaluate each situation and make a determination to adjust taxpayer's filing status and/or exemptions. (See Publication 501, Exemptions, Standard Deduction and Filing Information).

  2. Refer taxpayers to the Taxpayer Advocate Service (when the contact meets TAS criteria and you can’t resolve the taxpayer’s issue the same day). See IRM 21.3.4.20, Referring Cases to the Taxpayer Advocate Service (TAS).

  3. If a taxpayer is responding to a math error notice for an invalid ITIN (Individual Taxpayer Identification Number) or is inquiring about the status of an ITIN application, refer to IRM 21.3.4.19.7, Researching ITIN Database, for instructions.

  4. Refer to IRM 21.6.1, Individual Tax Returns, Filing Status and Exemption Adjustments, for assistance in making determinations to properly adjust filing status and/or exemptions.

General Math Error Procedures Overview

  1. In math or clerical error cases, the Service may assess and send a notice of assessment of additional tax without using deficiency procedures.

  2. TAC employees will assist taxpayers when they have received a Math Error Notice. See IRM 21.5.4.2, General Math Error Procedures Overview, for guidelines on adjusting math error cases.

  3. Advise the taxpayer there are no appeal rights regarding the math error assessment, nor can the taxpayer petition Tax Court without first requesting abatement and receiving a notice of deficiency.

  4. Advise the taxpayer that IRC 6213 allows only 60 days from the date of the notice (the 23C date) to request abatement of the additional tax.

  5. Complete Form e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and refer the taxpayer to the Taxpayer Advocate Service (TAS) when appropriate. See IRM 13.1.7.1, Introduction to Taxpayer Advocate Service (TAS) Case Criteria, or IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for more information.

  6. Math error adjustments are in scope for FA. However, Form 1040-X, Amended U.S. Individual Income Tax Return, is processed at the SPC. Adjusting an item not shown on the original return requires a signed amended return, Form 1040X. Refer to:

    • IRM 21.5.2.4.2, Adjustments With Oral Statement

    • IRM 21.5.2.4.2.1, Case Files/Actions online with Oral Statement

    • IRM 21.5.2.4.3, Adjustments Requiring an Amended Return or Taxpayer Documentation

    • Technical Communication Document (TCD) Amended Return (Form 1040X) Checklist

    Example:

    1 - The taxpayer or IRS incorrectly transcribed the social security number for a dependent. The taxpayer is providing you with the correct information. Because this information was part of the original return and it is not changing the tax to less than it was on the return, the adjustment can be input by oral statement.

    Example:

    2 - The facts are the same as example one. In addition the taxpayer now realizes that they are entitled to an additional credit, that they must add another W-2, or that they must adjust an item on the original return that was not part of the math error. This adjustment requires Form 1040X which FA will submit to the appropriate SPC.

    Example:

    3 - The taxpayer listed the item but did not attach the schedule. This is considered a math error and the adjustment can be input.

Math Errors Regarding Exemptions On the Original Return

  1. A taxpayer may come into the TAC requesting assistance with a math error notice concerning exemptions claimed on the original return.

  2. Verify the validity of the name(s) and TIN(s) submitted by the taxpayer. Use CC INOLE(S) to verify the name and date of birth.

  3. For information regarding the dependent with the missing/invalid Taxpayer Identification Number (TIN), use RTVUE. On RTVUE, the dependent field is followed by an indicator showing which dependent(s) was included in the math error condition;

    • 2 = "Missing TIN"

    • 9 = "Invalid TIN"

  4. If the taxpayer responds with substantiation to prove that the math error is incorrect, follow the procedures in IRM 21.5.4.5.4, Math Error Substantiated Protest Processing. Oral statement adjustments are limited to the amount shown on the original return.

  5. If the taxpayer responds to a math error notice within 60 days by refusing to obtain/provide the correct information and requests the account adjustment be made (after a full explanation of the legislative provisions are given), follow unsubstantiated math error procedures in IRM 21.5.4.5.5, Math Error Unsubstantiated Protest Processing.

    Note:

    For additional instructions see IRM 21.6.1.6.5, Exemption Claim Procedures.

Unpostables Overview

  1. Unpostable transactions are transactions that cannot be posted to the Master File. A transaction that fails to post to an account at the Enterprise Computing Center, Martinsburg (ECC-MTB) is returned to the originator of the transaction for corrective action.

  2. There are two types of unpostables:

    1. Unpostable returns

    2. Unpostable transaction codes

  3. Unpostables are handled in one of the following ways:

    1. The Generalized Unpostable Framework (GUF) system closes cases automatically.

    2. One GUF input action closes multiple cases (Unpostable function only).

    3. Unpostable function closes the cases manually.

    4. The item is returned for correction to the function/employee who created it.

  4. TAC employees’ responsibilities when making an adjustment include:

    1. Preventing unpostables when transferring payments and making changes to the taxpayer's account, see IRM 21.5.5.4.1, Preventing Unpostables.

    2. Resolving unpostables created by their own adjustments, see IRM 21.5.5.4.2, Resolving Unpostables, and IRM 21.5.5.4.2.2, Unpostables Created by Your Own Adjustment.

    3. Entering history information on Integrated Data Retrieval System (IDRS) to assist the Unpostable function. See IRM 21.5.5.3.2.1, Unpostable IDRS Command Codes, for information on CC UPCAS, UPDIS, UPRES, UPTIN.

      Reminder:

      All IDRS access must be completed via AMS.

  5. TAC employees’ responsibilities when handling taxpayer inquiries involving unpostables is a four step process:

    1. Identifying the unpostable

    2. Researching the unpostable

    3. Resolving the unpostable

    4. Responding to the taxpayer

  6. For additional information see IRM 21.5.5.4.2, Resolving Unpostables.

Freeze Codes

  1. Master File processing uses alpha codes to identify specific conditions that are generated systemically, during the processing operation, or manually, through input of a TC. These alpha codes are commonly referred to as "freeze" codes. Freeze codes prevent the issuance of refunds, credit offsets, or the assessment of an accrued interest and/or penalty.

  2. There are three types of freeze condition codes:

    • Those identifying conditions existing in the module/account that freeze refunds and prevent offsets in or out of the module, but do not stop balance due notices.

    • Those that freeze IDRS balance due notices, refunds, offsets, and TDA issuances.

    • Those indicating that certain conditions exist on the module. Activity on the account is not frozen.

  3. TAC employees should not take action on any freeze condition without complete IDRS research. See IRM 21.5.6.4, Freeze Code Procedures, for guidance on how to resolve freeze conditions.

  4. See Document 6209, IRS Processing Codes and Information, for a complete list of freeze codes.

Payment Tracers

  1. TAC employees are responsible for researching and resolving payment tracer inquiries.

  2. Payments not applied to the correct tax module may cause erroneous notices or refunds. See IRM 21.4.5, Erroneous Refunds.

  3. Use IAT in resolving payment tracer research by initiating a payment tracer request via IAT. See IRM 21.5.7.3, Missing Payments Research, for additional research guidance.

  4. If the payment is located:

    1. Initiate a credit transfer request to apply the payment to the correct account. Follow the procedures in IRM 21.3.4.13.7, Credit Transfers.

    2. Advise the taxpayer that the issue has been resolved by sending the appropriate letter to the taxpayer.

  5. If the payment is not located:

    1. Follow the procedures in IRM 21.5.7.4.4.1, Form 4446, Payment Tracer Research Record.

    2. Refer to the appropriate Center Payment Tracer function for further research on Form 4446, Payment Tracer Research Record. Do not prepare Form e-4442.

  6. See SERP under the Who/Where tab for Hardcore Payment Tracer Addresses.

  7. See IRM 21.5.7.3.4, Remittance Left Attached to the Return, for referral procedures when remittance was left attached to the return.

Credit Transfers

  1. All credit transfer requests will be processed via Integrated Automation Technologies (IAT). IAT is mandatory for processing all credit transfer contacts. A credit transfer moves a payment or credit from one account to another, or reverses credits previously applied. See IRM 21.5.8, Credit Transfers, for complete guidelines.

Applying for an Employer Identification Number (EIN)

  1. Every business entity that is required to have one must be assigned an EIN. See IRM 21.7.13.2.3, Methods by Which Taxpayers Can Apply for an EIN.

  2. If a taxpayer needs an EIN, provide Form SS-4, Application for Employer Identification Number, and advise the taxpayer of the following methods to obtain the EIN:

    • Modernized Internet EIN - (online EIN assistor). Taxpayers can apply for an EIN online by answering questions via the online application. After successful completion, taxpayers can download, save and print the EIN confirmation notice. For more information see IRM 21.7.13.3.4.1, Modernized Internet EIN - Mod IEIN.

      Note:

      EINs may be assigned by phone under certain conditions and at certain times of the year. See IRM 21.7.13.3.5.1, EIN Toll-Free Telephone Service-Domestic Entities, for specific information.

    • Fax-TIN – Taxpayers fax their application and an EIN is assigned and faxed back within 4 working days. See IRM 21.7.13.7.1, State Mapping for Assigning EINs, for the fax numbers.

    • Mail SS-4s – Taxpayers mail their application and an EIN is assigned within 4 weeks from the received date of the application. See IRM 21.7.13.7.1, State Mapping for Assigning EINs, for the mailing address.

  3. IRS assigns a nine digit EIN in the format NN-NNNNNNN. This EIN remains that entity's number even if the entity changes locations or opens additional locations.

  4. Refer to IRM 21.7.13, Assigning Employer Identification Numbers (EINs), for further guidance on the assignment of EINs and resolution of EIN issues.

EIN Verification

  1. In October 2002, Department of Treasury issued USA Patriot Act Guidance, Section 352, which requires financial institutions to establish an anti-money laundering program. This program requires financial institutions to verify an account holder's identity before the establishment of an account. Often "business entity taxpayers" will come to the TAC requesting some support documentation to provide to the financial institution to verify their EIN.

  2. The following procedures should be followed by TAC employees when assisting taxpayers with EIN verification as it relates to the Patriot Act guidelines:

    1. TAC employee will request sufficient information and follow disclosure procedures to determine that the requestor is the taxpayer on the account or is authorized to receive the information under IRC 6103(e). Follow the Account Management Services (AMS) Guidelines for disclosure.

    2. The IDRS and entity screen INOLE will show the EIN, and cross reference to the valid business owner's Social Security Number (SSN), if the entity is a sole proprietor or partnership. The SSN cross- reference may not always be available on the entity information. If the SSN cross reference is not present, TAC employees should ensure the information is provided to the appropriate person by verifying the identification.

    3. If the taxpayer is requesting the EIN verification for a corporation, TAC employees will request a copy of a valid state corporate filing (or other appropriate documentation that supports the request) to ensure the requester is listed as a corporate officer or is authorized to receive the information. For partnership entities, TAC employees should verify the Schedule K-1 Form 1065 was filed for the requester as part of their 1040 return. This requires securing the SSN of the requester to complete the verification.

    4. If the taxpayer or representative does not have the proper identification and disclosure cannot be verified, do not provide the EIN verification. Instead inform them that EIN verification can only be provided after their identity is verified. The taxpayer should be advised to return with the information needed for the research.

      Note:

      If the taxpayer does not wish to return, advise them we will mail the EIN verification using Letter 147C to the address of record.

    5. Once the taxpayer or his representative has passed disclosure the following Command Codes can be used for research of entity information: INOLES, ENMOD, NAMES, and NAMEE.

    6. If the taxpayer does not know the EIN but has passed the disclosure checks from CC NAMEE and INOLE(S) research and you are able to retrieve the information, provide the verification print.

    7. TAC employees should print the entity information using CC INOLE(S) or ENMOD (page 1) and stamp the print with the official IRS received stamp (IRS, W&I, Field Assistance, city/state, date and "Received" ). ITAS can use this as a temporary verification. ITAS should order Letter 147C, EIN Previously Assigned to issue an official EIN verification letter, if requested by the taxpayer.

    8. If the taxpayer has no assigned EIN, the TAC employee should assist the taxpayer in completing the Form SS-4, Application for Employer Identification Number and advise the taxpayer that the letter issuing the EIN can be used as verification.

    9. If the taxpayer has more than one EIN, prepare Form e-4442 to Entity Control. See IRM 3.13.2.13, Multiple EIN.

Employment Taxes

  1. Generally, an employer must withhold federal income taxes from an employee's wages. Taxes under the Federal Insurance Contributions Act (FICA) are imposed on both the employer and the employee. In addition to being exclusively liable for its own portion of the FICA tax, the employer is obligated to collect the employee's FICA tax. FICA taxes are composed of the old-age, survivors, and disability insurance taxes, also known as social security taxes, and the hospital insurance tax, also known as Medicare taxes. A federal unemployment tax under the Federal Unemployment Tax Act (FUTA) is imposed on wages paid to employees. The FUTA tax is imposed solely on the employer. In addition, an employer must withhold federal income taxes from certain nonpayroll payments. Collectively, these taxes are referred to as "employment taxes" . Taxpayers must file employment tax returns to report these taxes. These include:

    • Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return

    • Form 941, Employer’s QUARTERLY Federal Tax Return

    • Form 943, Employer’s Annual Tax Return for Agricultural Employees

    • Form 944, Employer’s ANNUAL Federal Tax Return

    • Form 945, Annual Return of Withheld Federal Income Tax

    • Schedule H, Household Employment Taxes (attachment to Form 1040, Form 1040-NR, Form 1040-SS, or Form 1041)

  2. TAC employees’ responsibilities regarding employment tax returns are as follows:

    1. Review the returns for accuracy and completeness.

    2. Educate the taxpayers on filing requirements, deposit rules, and return due dates.

    3. Secure payments, if applicable, (see IRM 21.3.4.7, Receipt of Payments, or IRM 5.7, Trust Fund Compliance).

    4. Mail returns to the appropriate Center.

Form 940, Federal Unemployment Tax Act (FUTA)

  1. Every employer who, during the current or preceding calendar year, paid wages of $1,500 or more in any calendar quarter, or had one or more employees for some part of a day in any 20 or more different weeks, must file Form 940. The FUTA tax rate is calculated at 6.0 percent (.060) on the first $7,000 of wages paid to each employee during the calendar year.

  2. Form 940 is an annual return due by January 31, of the next year. However, if an employer deposited all of the FUTA tax when due, employer has 10 additional calendar days to file.

  3. Agricultural employers are liable for FUTA tax if:

    1. Cash wages of $20,000 or more were paid to agricultural workers in any calendar quarter in the current or preceding year, or

    2. Ten or more agricultural workers were employed during some part of the day during any 20 different weeks in the current or preceding calendar year.

  4. Household employers must pay FUTA taxes ONLY if they paid cash wages of $1,000 or more in any calendar quarter in the current or preceding calendar year for household work. Generally, individuals, estates, and trusts that owe FUTA tax for domestic service in a private home, must file Schedule H (Form 1040). However, if an employer has other employees in addition to household employees, the employer can choose to include the FUTA taxes for their household employees on Form 940 instead of filing Schedule H (Form 1040). If the employer chooses to include household employees on Form 940, the employer must also report social security, Medicare, and withheld federal income taxes for household employees on Form 941, Form 944, or Form 943. See IRM 4.19.5.4.3, Schedule H, Household Employment Taxes Under Section 3510, and Publication 926, Household Employer's Tax Guide.

  5. Although Form 940 covers a calendar year, employers may need to deposit FUTA tax before they file Form 940. If an employer's FUTA tax is more than $500 for the calendar year, they must deposit at least one quarterly payment. Employers must determine when to deposit their tax based on the amount of their quarterly tax liability. If the FUTA tax is $500 or less in a quarter, an employer may carry it over to the next quarter. Employers can continue to carry over their tax liability until the cumulative tax is more than $500. At that point, employers must deposit their tax for the quarter. FUTA tax must be deposited by the last day of the month after the end of the quarter. If the tax for the next quarter is $500 or less, employers are not required to deposit their tax again until the cumulative amount is more than $500.

    Note:

    Deposit requirements can be found in Publication 15, (Circular E), Employer’s Tax Guide, Publication 51, (Circular A), Agricultural Employer’s Tax Guide.

  6. Employers may deposit their FUTA tax electronically by using EFTPS. Currently IRS can process Form 940 electronically. Two program options are available for businesses.

    • Form 940 e-file program

    • Form 940 online filing program (for additional information, see IRM 21.7.3.4.15, FUTA Electronic Filing)

Form 941, Employer’s QUARTERLY Federal Tax Return

  1. Form 941, Employer’s QUARTERLY Federal Tax Return, is used by employers to report income tax withheld from wages, including tips, supplemental unemployment compensation benefits, third party payments of sick pay, and both the employee and employer shares of social security and Medicare taxes. Publication 15, Circular E, Employer’s Tax Guide, contains complete information on filing employment tax forms and should be given to the taxpayer.

  2. An employer with a Form 944, Employer’s Annual Federal Tax Return, filing requirement may opt out of filing Form 944 and file Form 941 instead, under certain circumstances. See IRM 21.3.4.15.4, Form 944, Employer’s ANNUAL Federal Tax Return.

  3. Use the following table to determine when the Form 941 is due. If any date shown below falls on a Saturday, Sunday, or legal holiday use the next business day as the due date for the return:

    Quarter Covered Quarter Ending Due Date
    January, February, March March 31 April 30
    April, May, June June 30 July 31
    July, August, September September 30