21.3.4 Field Assistance

Manual Transmittal

September 21, 2018

Purpose

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

Material Changes

(1) IRM 21.3.4.1.2 Authority added Pub 1 reference to (2); deleted codified language from (2)

(2) IRM 21.3.4.1.4 Program Management and Review deleted due to repetitive information

(3) IRM 21.3.4.1.5 Acronyms removed Terms and Definitions from title; added additional acronyms to table

(4) IRM 21.3.4.1.6 Related Resources added research materials; deleted obsolete Document 7130 from bullet list

(5) IPU 18U0867 IRM 21.3.4.2 Standard Services in a Taxpayer Assistance Center (TAC) added reference to exceptions for tax law assistance; updated services provided and added link to online services

(6) IRM 21.3.4.2.1 Hours of Operations and Locations clarified options for accommodating taxpayers in (3); deleted paragraph on change in TAC hours

(7) IPU 18U0271 IRM 21.3.4.2.2 Facilitated Self Assistance (FSA) deleted procedure for group manager to use discretion for same day appointment; updated appointment service guidance for taxpayers that decline to use FSA

(8) IPU 18U0271 IRM 21.3.4.2.3 Virtual Services Delivery (VSD) added VSD service is appointment only and deleted obsolete information; IPU 18U0867 added reference to exceptions for tax law assistance

(9) IPU 18U0271 IRM 21.3.4.2.4 Taxpayer Assistance Center (TAC) Appointment Service punctuation and added "toll-free" to Note

(10) IPU 18U0271 IRM 21.3.4.2.4.1 TAC Procedures for Appointment Service added FAST information

(11) IPU 17U1523 IRM 21.3.4.2.4.2 TAC Appointment Exception Procedures updated to match the desk guide; IPU 18U0210 updated same day appointment procedures in (1); IPU 18U0271 updated same day appointment procedures in (2); IPU 18U0414 added exception for TACs with an IAR in (2); IPU 18U0743 added hardship information in (9); streamlined format and removed unnecessary language

(12) IPU 18U0271 IRM 21.3.4.2.4.3 Virtual Services Delivery Appointment Procedures added link to IRM 1.4.11.3.4 and deleted repetitive information

(13) IPU 18U0271 IRM 21.3.4.2.4.4 Receiving Taxpayers with Appointments updated procedures for scheduling appointments and deleted obsolete information in (1) and (2); moved bullet lists to alpha lists; added instruction to close out as a No Show in FAST in (3)(h)

(14) IRM 21.3.4.2.4.4.1 Backup Work Procedures deleted instructions for accessing referrals and added other duties as assigned in (1)

(15) IPU 17U1523 IRM 21.3.4.2.4.4.2 Qmatic Closing Codes for Appointment TAC Locations added information for FA same day appointments; IPU 18U0271 added FAST procedures and deleted management discretion information in (2); streamlined format and removed unnecessary language

(16) IPU 18U0271 IRM 21.3.4.2.4.5 Addressing All Taxpayer Issues updated procedure for closing contacts; removed time information is recorded in calendar

(17) IRM 21.3.4.2.4.5.1 Alternative Work Streams and IRM References streamlined format and removed unnecessary language

(18) IPU 18U0271 IRM 21.3.4.2.4.6 Accounts Management Procedures for Appointment Service added new procedures for Accounts Management (AM) employees making TAC appointments

(19) IPU 18U0271 IRM 21.3.4.2.4.6.1 Addressing, Targeting and Resolving the Issues Without an Appointment added AM procedures for resolving issues without making an appointment; IPU 18U0562 added direction for internally transferred calls in (2); IPU 18U0627 added information when appointment calendar or system is unavailable in (9)

(20) IPU 18U0271 IRM 21.3.4.2.4.6.2 Appointment Considerations added AM procedures for when to make a TAC appointment; IPU 18U0743 added link to Multilingual Assistance in (14); IPU 18U0927 added Note for using FSA Kiosk; clarified drop-off information in (2); deleted IRM 21.2.3.5.9.2 reference for bulk transcript requests and added links to IRM 5.19.1; added PII Reminder and link to AM Form 2290 Checklist

(21) IPU 18U0271 IRM 21.3.4.2.4.6.3 Making the Appointment Using the Calendar added AM procedures for using the calendar to make TAC appointments; IPU 18U0525 added Note for confirmation number in (4); IPU 18U0562 added Note to provide the international number when applicable in (4)(i); IPU 18U0788 added Note for Co-located TACs in (2); added PII Reminder and PDT/CAU information in (4)(i)

(22) IPU 18U0271 IRM 21.3.4.2.4.6.4 Sign Language Interpreters added AM procedures for requesting a sign language interpreter for a TAC appointment

(23) IPU 18U0271 IRM 21.3.4.2.4.6.4.1 Rescheduling a Sign Language Interpreter added AM procedures for rescheduling a sign language interpreter for a TAC appointment

(24) IPU 18U0271 IRM 21.3.4.2.4.6.4.2 Cancelling a Sign Language Interpreter added AM procedures for cancelling a sign language interpreter for a TAC appointment

(25) IPU 18U0271 IRM 21.3.4.2.4.6.5 Taxpayer Issues Requiring a TAC Visit added information that requires a TAC appointment; IPU 18U0743 added Secure Access Authentication in table; IPU 18U0927 corrected levy release information in table; removed prior from TAC TPP authentication

(26) IPU 18U0271 IRM 21.3.4.2.4.6.5.1 Individual Taxpayer Identification Number (ITIN) added information for making an ITIN related TAC appointment; IPU 18U0788 clarified advising of alternatives for submitting a Form W-7 application in (5); added ITIN RTS research prior to scheduling an appointment in (1); removed statement to not schedule an appointment for taxpayer that received CP 566; added Note to separate names to avoid error in (2)(b)

(27) IPU 18U0271 IRM 21.3.4.2.4.6.5.2 Hardship and Other Unique Situations added hardship considerations when making a TAC appointment

(28) IPU 18U0271 IRM 21.3.4.2.4.6.5.3 Alien Clearance (Sailing Permit) added information for making an alien clearance related TAC appointment; added paragraph linking to TAC Alien Tax Clearance procedures

(29) IPU 18U0271 IRM 21.3.4.2.4.6.5.4 Passport - Expedited Decertification added information for making a passport related TAC appointment

(30) IPU 18U0271 IRM 21.3.4.2.4.6.6 Alternative Non-TAC Locations added information on alternative locations and services

(31) IPU 18U0271 IRM 21.3.4.2.4.6.6.1 Virtual Services Delivery (VSD) added information on VSD TAC services

(32) IPU 18U0271 IRM 21.3.4.2.4.6.6.2 TACs Co-located in Social Security Administration (SSA) Offices added information on TAC services in an SSA office; IPU 18U0788 added request for SSN and suggested script in (6); IPU 18U0816 added procedures and script for taxpayers that will not consent to sharing SSN in (7); IPU 18U0927 added no ITIN authentication service in (6), Note about pre-clearance process in (7) and Exception for taxpayers without an SSN in (8); added Mansfield, OH to list in (1)

(33) IPU 18U0271 IRM 21.3.4.2.4.6.7 Rescheduling and Cancellation Procedures added AM procedures to reschedule or cancel a TAC appointment

(34) IPU 18U0271 IRM 21.3.4.2.4.6.7.1 Rescheduling Policy and Confirmation of an Existing Appointment added AM procedures to reschedule and confirm a TAC appointment

(35) IPU 18U0271 IRM 21.3.4.2.4.6.7.2 Cancellation Policy added AM procedures to cancel a TAC appointment

(36) IPU 18U0271 IRM 21.3.4.2.4.6.8 Accounts Management Messaging and Scheduling Tools added information on the tools used for TAC appointment service

(37) IPU 18U0271 IRM 21.3.4.3.3.1 Providing Survey Cards to Taxpayers deleted instructions for VSD assistor; Obtaining Survey Cards deleted; information moved to IRM 1.4.11

(38) IPU 18U0414 IRM 21.3.4.3.3.2 Processing Completed Survey Cards updated shipment information and instructions; IPU 18U0562 updated address for mailing survey cards; updated shipment information

(39) IPU 18U0271 IRM 21.3.4.3.4 Multilingual Assistance added appointment information and deleted language identification card; IPU 18U0280 deleted revisions posted in IPU 18U0271; IPU 18U0525 updated procedures for providing multilingual assistance to taxpayers in a TAC

(40) IPU 18U0271 IRM 21.3.4.3.4.1 Over the Phone Interpreter Issue Log and Performance Matrix added new section for completing the OPI Log; IPU 18U0280 deleted procedures posted in IPU 18U0271; IPU 18U0525 added information and procedures for using the OPI Issue Log; IPU 17U1368 Publication Method updated language in Note in (1)(d) due to changes made to IRS website; IPU 18U0867 removed in-scope after April 15; deleted and moved procedures under IRM 21.3.4.9

(41) IRM 21.3.4.3.4.1.3 ITLA Procedures Before Appropriate Year Publication and Tax Law Categories (TLC) Are Available deleted

(42) IPU 18U0271 IRM 21.3.4.3.5 Signs deleted instructions for VSD site managers and added only for Pub 5134; replaced obsolete VSD signs; Referral Procedures deleted and moved applicable referral procedures under IRM 21.3.4.9 Tax Law Assistance and IRM 21.3.4.13 Account Inquiries

(43) IPU 18U0867 IRM 21.3.4.3.5.5 Out of Scope Procedures updated filing season only options; deleted and moved procedures under IRM 21.3.4.9 Tax Law Assistance and IRM 21.3.4.13 Account Inquiries

(44) IRM 21.3.4.3.6 Research Materials deleted and replaced with Numeric Keypads updated procedures for obtaining a Taxpayer Identification Number in (1)

(45) IRM 21.3.4.3.7 Use of Fax for Taxpayer Submissions moved from IRM 21.3.4.12.8

(46) IRM 21.3.4.4 Quality and Accuracy deleted statistics and measures information in (1)

(47) IRM 21.3.4.5.2 Threats and Assaults added timeframe for reporting threats in (3)

(48) IRM 21.3.4.5.2.1 What to do When Your Security is Threatened replaced content with link to Threats and Assaults IRM in (1)

(49) IRM 21.3.4.5.3 Caution Upon Contact (CAU) Taxpayer updated information on CAU indicators in (2)

(50) IRM 21.3.4.5.4 Potentially Dangerous Taxpayer (PDT) updated information on PDT indicators in (2)

(51) IRM 21.3.4.5.5 Gifts of Nominal Value deleted

(52) IRM 21.3.4.5.7 Payment Drop Box deleted, information moved to IRM 21.3.4.7.1

(53) IPU 18U0271 IRM 21.3.4.6.1 Form 5311, Field Assistance Activity Report deleted closing code information under Direct Time and added instruction

(54) IRM 21.3.4.7.1 Remittance Processing (General) added information on payment drop boxes in (1)

(55) IPU 17U1606 IRM 21.3.4.7.2 Application of Payments added clarification to All Payments (1)(b)

(56) IRM 21.3.4.7.3 Receipt for Payments updated procedures for TACs with approved Form 809 deviation and added SB/SE employee info in (4)

(57) IRM 21.3.4.7.4 Safeguarding Remittances added exception for single large cash payment in (1)(a)

(58) IRM 21.3.4.7.5 Accepting Payments replaced the word posted with post-dated and added Frivolous Checks info in (8); updated payee line information in (1)

(59) IPU 17U1426 IRM 21.3.4.7.5.1 Posting Documents deleted guidance to use one posting document for one or more payments

(60) IRM 21.3.4.7.5.3 Designated Payment Code (DPC) added Note for shared responsibility payment in (4)

(61) IRM 21.3.4.7.6 Large Dollar Non-Cash Payments deleted $100,000 for BMF and non-cash to title/text

(62) IRM 21.3.4.7.7 Other Payment Situations added Section 965 payment in (3)and Form 3913 information in (2)

(63) IRM 21.3.4.7.7.1 Payments Received with Form 4506 added link to Receipt of Payments in (4)

(64) IRM 21.3.4.7.7.2 Offer In Compromise deleted statement to not complete Form 3244

(65) IRM 21.3.4.7.7.3 Restitution of Payments replaced mailing address with IRM link in (3)

(66) IRM 21.3.4.7.8.1 Procedures for Accepting Cash Payments updated procedures for accepting cash in TACs

(67) IRM 21.3.4.7.8.3 Form 809 Receipt for Non-Cash Payments added link to Receipt of Payments in (1)

(68) IPU 18U0414 IRM 21.3.4.7.8.4 Lost or Stolen Form 809 corrected title of PII Breach Reporting Form

(69) IRM 21.3.4.7.8.5 Procedures for Ordering/Reordering Form 809 added receipt book guidance

(70) IPU 18U0867 IRM 21.3.4.7.8.6 Returning Form 809 Receipt Book updated procedures to be require Form 809 books to be returned within 10 business days or teller error advise could be issued

(71) IPU 18U0210 IRM 21.3.4.7.8.7 Separation of Duties for Cash Payments added Note for employees that process only non-cash payments

(72) IPU 18U0210 IRM 21.3.4.7.8.8.1 Command Codes Used updated command code CMODEFR to CMODEAU in 2nd example; streamlined format

(73) IRM 21.3.4.7.8.8.4 Form 2424: Correcting Input of Duplicate Payments and Errors added electronically to signature verbiage in (2)

(74) IRM 21.3.4.7.8.11 Submission Processing Accounting and Tax Payment (ATP) Branch SharePoint Site updated year in Example in (3)

(75) IRM 21.3.4.7.8.12 Form 809 Receipt Transshipping added UPS or FedEx for shipping in Note and Exception

(76) IRM 21.3.4.7.8.13 Preparing Form 10160-A, Field Assistance Receipt for Transport of IRS Deposit updated to Form 10160 to Form 10160-A

(77) IRM 21.3.4.7.8.15.1 Procedures for Processing Cash in TACs with Courier Service updated procedures for single large cash payment in (1)(a) and Exception

(78) IPU 18U0627 IRM 21.3.4.7.8.15.3 Courier Service Retention Files updated procedures for disposal of remittance retention files; added fiscal year retention and Form 2679

(79) IRM 21.3.4.7.8.16.1 Procedures for Processing Cash in TACs with Smart Safe Service added standard of deposit for cash payments in (15)

(80) IRM 21.3.4.7.8.16.3 Single Large Cash Payment/Special Pick-up Deposits for TACs with Smart Safe added bank deposit slip information in (8) through (11)

(81) IPU 18U0627 IRM 21.3.4.7.8.16.5 Smart Safe Retention Files updated procedures for disposal of remittance retention files; added fiscal year retention

(82) IRM 21.3.4.7.9.1 Preparation of Form 795-A, Remittance and Return Report replaced Form 795-A instructions with link to job aid in (7)

(83) 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 replaced Form 3210 instructions with link to job aid in (10); added information if errors are found in (6)

(84) IRM 21.3.4.7.9.3 Supplemental Form 795-A corrected (1) to no later than

(85) IRM 21.3.4.7.10 Transshipping of Payments or Payments with Returns moved Form W-7 information from Note

(86) IPU 18U0271 IRM 21.3.4.7.11.1 Overview of RS-PCC Payment Processing added link for unidentified remittance when entity is unknown under Discovered Remittance; added Form 2063 to checks that cannot be processed using RS-PCC

(87) IPU 18U0271 IRM 21.3.4.7.11.5 Formatting Data Entry Fields added link to DPC Codes under DPC

(88) IRM 21.3.4.7.11.6 RS-PCC Scanning added information for remote key verification in (30); added Note for MICR line information in (6)

(89) IRM 21.3.4.7.11.8 RS-PCC Key Verification added Note for remote key verification in (17)

(90) IRM 21.3.4.7.11.13.1 Reconciliation Report, Deposit Ticket Summary and Shredding added within 30 days for approved shredding in (7)

(91) IPU 18U0627 IRM 21.3.4.7.11.14 RS-PCC Retention File updated procedures for disposal of remittance retention files

(92) IRM 21.3.4.7.12 Remittance Acknowledgements Transmittal Form 795-A and Form 3210 Process added fiscal year retention period in (2)(d)

(93) IRM 21.3.4.7.12.1 Remittance Transmittal Number and Tracker updated Transmittal Tracker Number information in (3) and (4)

(94) IPU 17U1606 IRM 21.3.4.7.12.2 Remittance Acknowledgement Transmittal Binder System added until the month is closed out to (5); added Form 3913 in (1) and separate binders maintained for each TAC in Note

(95) IPU 17U1606 IRM 21.3.4.7.12.3 Acknowledgement and Follow-up Procedures rearranged wording in Then column for clarity; streamlined format and terms

(96) IPU 18U0627 IRM 21.3.4.7.12.4 Retention Files for Remittance Acknowledgement Transmittal Procedures updated procedures for disposal of remittance retention files; added fiscal year retention and updated retention file table; added Note for supplemental Form 795-A

(97) IRM 21.3.4.7.14 TAC Procedures for Handling Mail Remittances deleted repetitive information on payments

(98) IRM 21.3.4.7.14.1 Receiving Unidentified Remittances from the Mailroom deleted unidentified remittance information in (4)

(99) IRM 21.3.4.7.14.3 Mailing Unidentified Remittance Packages deleted

(100) IRM 21.3.4.7.14.3.1 Unidentifiable Field Office Remittance Processing at Campuses deleted

(101) IRM 21.3.4.7.15 Discovered Remittances deleted repetitive information and clarified procedures for discovered remittances in (7)

(102) IPU 18U0414 IRM 21.3.4.7.16 Loss or Shortage of Payments corrected title of PII Breach Reporting Form

(103) IRM 21.3.4.8 Receipt of Tax Returns removed preparer traveled a long distance from exceptions for return acceptance

(104) IRM 21.3.4.8.2 Receipts for Tax Returns added extension form requests in (1)

(105) IRM 21.3.4.8.4 Preparing Form 3210, Document Transmittal replace Form 3210 instructions with link to job aid in (2)

(106) IRM 21.3.4.8.5 Reviewing and Reconciliation of Form 3210 added releasing official information in (8)

(107) IPU 17U1523 IRM 21.3.4.8.7 Non-Remittance Acknowledgement Transmittals Form 3210 Process removed repetitive procedures

(108) IPU 17U1606 IRM 21.3.4.8.7.2 Non-Remittance Acknowledgement Transmittal Binder System added until the month is closed out to (5)

(109) IPU 17U1426 IRM 21.3.4.8.7.3 Non-Remittance Acknowledgement and Follow-up Procedures updated acknowledgement follow-up procedures for non-remittance; IPU 17U1606 added or before follow-up action is completed to If column; IPU 18U0210 clarified procedure for SPC acknowledgement when not received

(110) IPU 17U1426 IRM 21.3.4.8.7.4 Retention Files for Non-Remittance Acknowledgement Transmittal Procedures updated acknowledgement follow-up procedures for non-remittance; IPU 18U0627 updated procedures for disposal of remittance retention files

(111) IRM 21.3.4.9 Tax Law Assistance moved procedures from IRM 21.3.4.3.4; IPU 18U0743 added Disaster Relief to in-scope topics; IPU 18U0867 updated exceptions to include tax law reform;

(112) IRM 21.3.4.9.1 Filing Season Only/All Year Tax Law Assistance moved procedures from IRM 21.3.4.3.4.1

(113) IRM 21.3.4.9.1.1 The Interactive Tax Law Assistant (ITLA) moved procedures from IRM 21.3.4.3.4.1.1

(114) IRM 21.3.4.9.1.1.1 Steps for Using the ITLA moved procedures from IRM 21.3.4.3.4.1.1.1

(115) IRM 21.3.4.9.1.1.1.1 Steps in the Publication Method for Non ITLA Topics removed Note, streamlined and moved procedures from IRM 21.3.4.3.4.1.1.1.1

(116) IRM 21.3.4.9.2 Tax Law Referral Procedures moved procedures from under IRM 21.3.4.3.5

(117) IRM 21.3.4.9.2.1 In-Scope Tax Law Referrals moved procedures from under IRM 21.3.4.3.5

(118) IRM 21.3.4.9.2.1.1 Designated FA Specialist/Subject Matter Expert (SME) moved procedures from under IRM 21.3.4.3.5

(119) IRM 21.3.4.9.2.1.2 Initiating an In-Scope Tax Law Referral moved procedures from under IRM 21.3.4.3.5

(120) IRM 21.3.4.9.2.1.3 Resolving and Tracking an In-Scope Tax Law Referral moved procedures from under IRM 21.3.4.3.5

(121) IRM 21.3.4.9.2.2 Out of Scope Tax Law Referrals moved procedures from under IRM 21.3.4.3.5

(122) IRM 21.3.4.9.2.3 Group Referral Coordinator Responsibility for In-Scope Tax Law moved procedures from under IRM 21.3.4.3.5

(123) IRM 21.3.4.10 Forms, Instructions and Publications updated filing season product procedures in (2)

(124) IRM 21.3.4.10.1 Ordering and Stocking Forms, Instructions and Publications updated ordering and stocking procedures in (4); deleted obsolete Document 7130

(125) IPU 18U0525 IRM 21.3.4.11 Return Preparation Referrals deleted information linking to IRM 22.30.1.8.8.2.2, Accommodating Persons with Disabilities Referred from Taxpayer Assistance Centers (TAC) and deleted link to Exhibit 21.3.4-7, Field Assistance Retention Requirement and Shipment Table

(126) IRM 21.3.4.11 Individual Master File (IMF) Entity Overview deleted

(127) IRM 21.3.4.11.1 Establishing and Maintaining the Entity Section deleted

(128) IPU 17U1426 IRM 21.3.4.11.2 Taxpayer Requests for Address Change replaced text with a link to IRM 3.13.5.47; deleted

(129) IRM 21.3.4.11.3 Scrambled SSN, Mixed Entity, and Missing or Invalid TIN Procedures deleted

(130) IRM 21.3.4.12 Account Inquiries streamlined existing procedures for clarity; updated references

(131) IRM 21.3.4.12.1 Account Management Services (AMS) deleted and replaced with Researching and Resolving Account Inquiries; added exhibits to accounts related references

(132) IRM 21.3.4.12.1.1 Account Management Services e-ACS Guide deleted

(133) IRM 21.3.4.12.1.2 Account Management Services Letters deleted

(134) IRM 21.3.4.12.1.3 Additional AMS References deleted

(135) IRM 21.3.4.12.2 Integrated Automation Technologies (IAT) deleted and replaced with Account Referrals; moved referral procedures from IRM 21.3.4.3.5

(136) IRM 21.3.4.12.2.1 Group Referral Coordinator moved referral procedures from IRM 21.3.4.3.5.1

(137) IRM 21.3.4.12.2.2 In-Scope Account Referrals moved referral procedures from IRM 21.3.4.3.5.2

(138) IRM 21.3.4.12.2.2.1 Manual Refunds Using Integrated Automation Technologies (IAT) deleted and replaced with Designated FA Specialist/Subject Matter Expert (SME); moved referral procedures from IRM 21.3.4.3.5.2.1

(139) IRM 21.3.4.12.2.3 Audit Reconsideration deleted and replaced with Out of Scope Account Referrals; moved referral procedures from IRM 21.3.4.3.5.3

(140) IRM 21.3.4.12.2.4 Spousal Relief deleted and replaced with Internal Revenue Manual Account Referrals; moved referral procedures from IRM 21.3.4.3.5.4

(141) IRM 21.3.4.12.2.5 Account Referral Tracking in Field Assistance; moved referral procedures from IRM 21.3.4.3.5.5

(142) IRM 21.3.4.12.2.5.1 In-Scope (In-House) Account Referral Tracking moved referral procedures from IRM 21.3.4.3.5.5.1

(143) IRM 21.3.4.12.2.5.2 Internal Revenue Manual Account Referral Tracking; moved referral procedures from IRM 21.3.4.3.5.5.2

(144) IRM 21.3.4.12.3.1 Automated Substitute for Return (ASFR) deleted

(145) IRM 21.3.4.12.3.2 Examinations Audit Reconsideration deleted

(146) IRM 21.3.4.12.4 1 Injured Spouse Relief deleted

(147) IRM 21.3.4.12.4.2 Innocent Spouse deleted

(148) IRM 21.3.4.12.5 Balance Due deleted

(149) IRM 21.3.4.12.5.1 Warning of Enforcement Action deleted

(150) IRM 21.3.4.12.5.2 Notice of Federal Tax Lien deleted

(151) IRM 21.3.4.12.5.2.1 Criteria for Filing a NFTL deleted

(152) IPU 17U1606 IRM 21.3.4.12.5.2.2 Filing Liens in Field Assistance replaced duplicate procedures with link to IRM 5.19.4; deleted

(153) IRM 21.3.4.12.5.2.3 Assisting Taxpayers with Requests for NFTL Withdrawals deleted

(154) IRM 21.3.4.12.5.3 Lien Payoff Requests moved to IRM 21.3.4.13.1

(155) IRM 21.3.4.12.5.3.1 Lien Payoff Requests from Taxpayers moved procedures to IRM 21.3.4.13.1.1

(156) IRM 21.3.4.12.5.3.2 Lien Payoff Requests from Third Parties moved procedures to IRM 21.3.4.13.1.2

(157) IRM 21.3.4.12.5.3.3 Lien Payoff Request - No Restricted Interest/Penalties Accounts moved procedures to IRM 21.3.4.13.1.3

(158) IRM 21.3.4.12.5.3.4 Lien Payoff Request - Restricted Interest/Penalties Accounts moved procedures to IRM 21.3.4.13.1.4

(159) IPU 18U0271 IRM 21.3.4.12.5.4 Lien Release Request added hours of operation for Centralized Lien Unit in (1) table; moved procedures to IRM 21.3.4.13.2

(160) IRM 21.3.4.12.5.5 Other Lien Issues (Subordination, Discharge, Withdrawal, Nonattachment moved procedures to IRM 21.3.4.13.3

(161) IPU 17U1523 IRM 21.3.4.12.5.6 Installment Agreements updated links to revised IRM 5.19.1; deleted

(162) IRM 21.3.4.12.5.6.1 Direct Debit Installment Agreements Form 433-D and Form 9465, Installment Agreement Request deleted

(163) IRM 21.3.4.12.5.6.2 Payroll Deduction Installment Agreements Form 2159 deleted

(164) IRM 21.3.4.12.5.7 Levy Release: General Information for Field Assistance deleted

(165) IRM 21.3.4.12.6 Corresponding Imaging System (CIS) deleted

(166) IRM 21.3.4.12.7 Transcripts deleted

(167) IRM 21.3.4.12.7.1 Non-Receipt, Incorrect, or Loss of Form W-2, 1099, and 1098 Information Returns deleted

(168) IRM 21.3.4.12.9 Returned Refund Checks deleted

(169) IRM 21.3.4.12.10 CP 2000 deleted

(170) IRM 21.3.4.12.11 Letter 2030 deleted

(171) IPU 17U1368 IRM 21.3.4.13 Balance Due Accounts deleted requirement to update levy sources; IPU 17U1523 deleted (5) and updated links to revised IRM 5.19.1; Adjustments deleted and moved Balance Due Accounts from IRM 21.3.4.12.5 and added link to e-ACS Guide

(172) IRM 21.3.4.13.1 Filing Status and Exemption Adjustments deleted and replaced with Lien Payoff Requests; moved procedures from IRM 21.3.4.12.5.3

(173) IRM 21.3.4.13.1.1 Lien Payoff Requests from Taxpayers moved procedures from IRM 21.3.4.12.5.3.1

(174) IRM 21.3.4.13.1.2 Lien Payoff Requests from Third Parties moved procedures from IRM 21.3.4.12.5.3.2

(175) IRM 21.3.4.13.1.3 Lien Payoff Request - No Restricted Interest/Penalties Accounts moved procedures from IRM 21.3.4.12.5.3.3; added procedures to review IDRS for any PN or UPC transactions

(176) IRM 21.3.4.13.1.4 Lien Payoff Request - Restricted Interest/Penalties Accounts moved procedures from IRM 21.3.4.12.5.3.4; added verify combat zone deployment information in Note

(177) IPU 18U0271 IRM 21.3.4.13.2 Lien Release Request added hours of operation for Centralized Lien Unit; moved procedures from IRM 21.3.4.12.5.4 and deleted General Math Error Procedures

(178) IRM 21.3.4.13.3 Math Errors Regarding Exemptions on the Original Return deleted and replaced with Other Lien Issues (Subordination, Discharge, Withdrawal, Nonattachment; moved procedures from IRM 21.3.4.12.5.5; updated language for Discharge and Withdrawal; added Note for a third-party owner

(179) IRM 21.3.4.13.4 Unpostables Overview deleted

(180) IRM 21.3.4.13.5 Freeze Codes deleted

(181) IRM 21.3.4.13.6 Payment Tracers deleted

(182) IRM 21.3.4.13.7 Credit Transfers deleted

(183) IRM 21.3.4.14 Applying for an Employer Identification Number (EIN) updated methods for applying in (3)

(184) IRM 21.3.4.14.1 EIN Verification updated procedures for providing verification of an EIN in (2)

(185) IRM 21.3.4.15 Employment Taxes deleted duplicate information and added IRM references for employment taxes in (1)

(186) IRM 21.3.4.15.1 Form 940, Federal Unemployment Tax Act (FUTA) deleted

(187) IRM 21.3.4.15.2 Form 941, Employer’s QUARTERLY Federal Tax Return deleted

(188) IRM 21.3.4.15.3 Form 943, Employer’s Annual Tax Return for Agricultural Employees deleted

(189) IRM 21.3.4.15.4 Form 944, Employer’s ANNUAL Federal Tax Return deleted

(190) IRM 21.3.4.15.5 Form 945, Annual Return of Withheld Federal Income Taxes deleted

(191) IRM 21.3.4.15.6 Schedule H, Household Employment Taxes deleted

(192) IRM 21.3.4.17 Form 2290, Heavy Highway Vehicle Use Tax Return deleted unnecessary information

(193) IRM 21.3.4.17.1 TAC Employees’ Responsibilities for Form 2290 added Note for IAR and payment options; IPU 18U0854 added debit and credit card fee information

(194) IRM 21.3.4.17.2 Overview of Form 2290 removed 2015 year

(195) IRM 21.3.4.17.2.1 Form 2290, Electronic Filing removed 2015 year and repetitive information

(196) IRM 21.3.4.17.2.2 Schedule 1 (Form 2290), Consent to Disclosure of Tax Information clarified consent disclosure

(197) IPU 18U0854 IRM 21.3.4.17.3 Reviewing Form 2290 added IDRS verification and information for 2018-2019 tax year

(198) IPU 18U0854 IRM 21.3.4.17.4 Securing Payment moved payment information to table and added direction for credit/debit card payments;

(199) IRM 21.3.4.17.5 Editing Form 2290 added Submission in (1)

(200) IRM 21.3.4.17.6 Stamping Form 2290 and Schedule 1 deleted 2015 year

(201) IRM 21.3.4.17.7 Mailing Form 2290 clarified references

(202) IPU 18U0854 IRM 21.3.4.18.8 Stamped Schedule 1 Not Received added entity section information

(203) IRM 21.3.4.17.9 Form 2290 VIN Correction changed CSPC to Submission and clarified stamping procedure in (3)

(204) IRM 21.3.4.18 Alien Tax Clearances deleted publications

(205) IPU 18U0788 IRM 21.3.4.18.1 TAC Employees’ Responsibilities for Alien Clearances updated mailing address information; IPU 18U0927 updated mailing address information; clarified responsibilities; added Form 2063 non-cash payment cannot be processed using RS-PCC

(206) IRM 21.3.4.18.2 TAC Employees' Responsibilities for Determining Alien Residency Status updated determination responsibilities in (1)

(207) IRM 21.3.4.18.3 Reviewing Form 2063, U.S. Departing Alien Income Tax Statement removed completing from instructions and updated years in example

(208) IPU 18U0788 IRM 21.3.4.18.4 Reviewing Form 1040-C, U.S. Departing Alien Income Tax Return updated procedures for reviewing a completed Form 1040-C

(209) IRM 21.3.4.18.5 Completing and Issuing the Certificate of Compliance added stamp procedure in (3) and reference to referrals in (1)

(210) IRM 21.3.4.18.6 Forwarding Form 2063 or Form 1040-C added to move mailing address information from responsibilities

(211) IRM 21.3.4.18.7 Referrals to Other Functions added referrals to Revenue Officers in (3)

(212) IRM 21.3.4.19 Individual Taxpayer Identification Number (ITIN) updated requirements in (1) and exception criteria in (3)

(213) IPU 17U1368 IRM 21.3.4.19.1.1 ITAS Responsibilities for Processing W-7 Applications in the TAC added date stamp guidance for no tax return to (7) and removed guidance to attach the DAS to top of every Form W-7 in (11); updated exceptions for document authentication TAC procedures

(214) IRM 21.3.4.19.1.2 ITAS Responsibilities for Processing Renewal W-7 Applications in the TAC added Caution for CTC amendment; added renewal guidelines in (4)

(215) IPU 17U1426 IRM 21.3.4.19.1.3 Completing the Field Assistance Document Action Sheet (FA-DAS) updated instructions for submitted by field; added instructions for non-authenticating TACs to check box

(216) IRM 21.3.4.19.3 Supporting Documents added link for procedures if ITIN documents are left behind by the taxpayer in (6) and deleted outdated information

(217) IPU 18U0788 IRM 21.3.4.19.4 Mailing Form W-7/Form W-7(SP) Packets updated name for address; updated Form 3210 procedures; deleted Figure 21.3.4-1

(218) IPU 17U1368 IRM 21.3.4.19.11 Special Procedures for Taxpayers Experiencing Hardship in Need of a Passport added new procedures

(219) IRM 21.3.4.20 Referring Cases to the Taxpayer Advocate Service (TAS) added references for Taxpayer Bill of Rights in (2)

(220) IRM 21.3.4.20.1 Low Income Taxpayer Clinics (LITCs) added eligibility information in (3)

(221) IRM 21.3.4.22 Whistleblower Office added links to Whistleblower office website and Pub in (2)

(222) IRM 21.3.4.23 Disaster/Emergency Relief deleted

(223) IPU 18U0414 IRM 21.3.4.24 Required Stamps for TAC added information for Proof of Delivery stamp

(224) IRM 21.3.4.26 Preparer Issues and Fraud Reporting deleted repetitive information and clarified procedures for reporting fraud

(225) IRM 21.3.4.26.1 Letter 2916 Contacts updated procedures for taxpayers with Letter 2916

(226) IRM 21.3.4.27 Field Assistance Contact Recording (FACR) deleted Qmatic information

(227) IRM 21.3.4.28 Identity Theft Issues updated list of references

(228) IRM 21.3.4.28.1 FACR Quality Review deleted and replaced with Tax Return Related Identity Theft Issues; clarified procedures for taxpayers reporting identity theft

(229) IPU 17U1606 IRM 21.3.4.28.2 Income Document Related to Identity Theft Issues added step to table for Employment Related Identity Theft

(230) IRM 21.3.4.28.4 FACR Freedom of Information Act deleted

(231) IPU 17U1523 Exhibit 21.3.4-1 Qmatic Closing Codes updated link

(232) Exhibit 21.3.4-2 Form 795-A, Remittance and Return Report deleted

(233) Exhibit 21.3.4-5 Form 3210, Document Transmittal deleted and replaced with Research and Resolve IRM 21 Customer Account Services

(234) Exhibit 21.3.4-6 Research and Resolve IRM 5 Collecting Process

(235) Exhibit 21.3.4-7 Field Assistance Retention Requirement deleted and replaced with Research and Resolve Special Topics IRMs

(236) IPU 18U0627 Exhibit 21.3.4-13 Criminal Investigation Scheme Development Centers deleted

(237) IPU 18U0271 Exhibit 21.3.4-15 Accounts Management Flow Chart updated AM procedures for appointment service

(238) IPU 18U0271 Exhibit 21.3.4-16 Appointment Time Table added appointment time information for scheduling TAC appointments; IPU 18U0627 updated the time for transcript requests and identity theft in table

(239) IPU 18U0271 Exhibit 21.3.4-17 Suggested Scripts for Return Drop-offs and Payments added script for informing taxpayers about TAC appointment services in table

(240) IPU 18U0271 Exhibit 21.3.4-18 Suggested Scripts for When There is No Appointment Available added script for informing taxpayers when no appointments are available in table

(241) IPU 18U0271 Exhibit 21.3.4-19 Suggested Scripts - When the Appointment Calendar System is Down or Unavailable added script for informing taxpayers when appointment scheduling systems are not working in table; IPU 18U0627 added information for FAST slow response time

Effect on Other Documents

IRM 21.3.4 dated September 15, 2017 (effective October 1, 2017) is superseded. The following IRM Procedural Updates (IPUs) issued June 11, 2018 have been incorporated into this IRM: 17U1368, 17U1426, 17U1523, 17U1606, 18U0210, 18U0271, 18U0280, 18U0414, 18U0525, 18U0562, 18U0627, 18U0743, 18U0788, 18U0816, 18U0854, 18U0867, 18U0927.

Audience

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

Effective Date

(10-01-2018)

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, such as:

    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 (TBOR) adopted by IRS in June 2014, 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 1, Your Rights as a Taxpayer, and 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 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.

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
    RS-PCC Remittance Strategy-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
    ITA Interactive Tax 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
    IDRS Integrated Data Retrieval System
    OSMS Order and Subscription Management System
    ELITE Enterprise Logistics Information Technology
    ODN Office Designation Number

    The Acronym 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:

    • W&I Insider - Field Assistance

    • Servicewide Electronic Research Project (SERP)

      Note:

      TAC employees should check SERP news at least once daily.

    • IRS.gov - Contact Your Local IRS Office

    • Internal Revenue Code (IRC)

    • Code of Federal Regulations, Title 26

    • Pub 17, Your Federal Income Tax

    • Internal Revenue Bulletins (IRB)

    • Applicable sections of IRM 21, Customer Account Services (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 13.1, Taxpayer Advocate Case Procedures

    • IRM 20.1, Penalty Handbook

    • IRM 25.16, Disaster Assistance and Emergency Relief

    • Document 6209, IRS Processing Codes and Information

Standard Services in a Taxpayer Assistance Center (TAC)

  1. TACs may provide the following services:

    1. Account Inquiries

    2. Adjustments

    3. Alien Clearances (Sailing Permits)

    4. Heavy Highway Vehicle Use Tax (Form 2290)

    5. Identity Theft

    6. Passport - expedited decertification

    7. Individual Taxpayer Identification Numbers (ITIN) Application Review and Authentication

    8. Payments/Installment Agreements

    9. Procedural Inquiries

    10. Refund Inquiries

    11. Tax Law Assistance

      Note:

      See exceptions in IRM 21.3.4.9, Tax Law Assistance.

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

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

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

    15. Facilitated Self Assistance (FSA), where available

      Note:

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

  2. TAC employees will educate taxpayers on the availability of alternative services such as:

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 Your 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, twelve months a year. TACs are closed for federal holidays.

  3. Several options for accommodating a taxpayer whose appointment may extend past the regular hours of operations 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. Schedule the taxpayer a same day appointment if there is availability. If no appointments are available, provide the appointment service phone number, 1-844-545-5640.

    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 21.3.4.3.3.1, 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 IRS partner sites 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

      Note:

      See exceptions in IRM 21.3.4.9, Tax Law Assistance

    • 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

    • ITIN Form W-7 procedures and related tax law inquiries

    • Requests for Taxpayer Advocate Service Assistance

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

    • Identity theft inquiries (issues requiring taxpayers to present proof of identity cannot 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, Partner VSD Site 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 21.3.4.9.2.2, Out of Scope Tax Law Referrals.

  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 21.3.4.3.5, 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. VSD service will be provided by appointment only.

    For: See:
    Time reporting IRM 21.3.4.6, Time Reporting for TAC Employees
    Customer Satisfaction Survey procedures IRM 21.3.4.3.3, Communicating With and Surveying Taxpayers
    Procedures GMs must follow IRM 1.4.11.3.4, Virtual Services Delivery (VSD)
    SPEC procedures and guidance IRM 22.30.1, Stakeholder Partnerships, Education and Communication
    Additional VSD information VSD procedures on the Field Assistance Insider

Taxpayer Assistance Center (TAC) Appointment Service

  1. Appointments are available for all TAC services. Taxpayers will call a toll-free line, 1-844-545-5640, to schedule an appointment to receive services. 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 toll-free 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. Group managers and ITAS will have access to the Field Assistance Scheduling Tool (FAST). All other TAC employees will be able to view a paper copy of the daily 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 1.4.11.2, Taxpayer Assistance Center (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. Advise the taxpayer if you can schedule them a same day appointment. Provide them the time of their scheduled appointment.

    Note:

    If you can provide immediate assistance, advise the taxpayer that you currently have an appointment opening and are able to assist them without waiting today. However, advise the taxpayer that they will need to call the toll-free number, 1-844-545-5640, for any future assistance.

  2. In TACs with an IAR, the manager has the discretion to have the IAR assist with providing limited same day services to taxpayers.

  3. If no same day appointments are available, advise the taxpayer that they will have to call the appointment number for an appointment on another day. Provide the toll-free number, 1-844-545-5640, and advise of alternative services available for their issue.

    Example:

    A taxpayer needing a transcript can access the "Get Transcript" application on IRS.gov/transcript, mail in Form 4506-T, or call 1-800-908-9946.

  4. Accounts Management employees cannot schedule a same day appointment and will not advise the taxpayer to just walk-in without an appointment when an appointment is needed for the requested face-to-face service. Refer to the Appointment Service Closing Codes Guide for complete guidance on which closing codes to use.

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

  6. 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).

  7. 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 possible. These taxpayers are unable to call the toll-free line to schedule an appointment.

  8. Management discretion in both hardship and international cases extends to double-booking appointments.

  9. When the TAC is unable to accommodate and the taxpayer is experiencing a hardship, refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, and IRM 13.1.7.2, TAS Case Criteria.

  10. No appointments are required for non-cash payments, dropping off current year Form 1040 series tax returns, or obtaining forms. In addition, no appointment is needed for documents dropped off for another business unit employee, such as, a revenue officer or revenue agent.

  11. If the TAC is co-located within a Social Security Administration (SSA) office or if there is an approved deviation from the Field Assistance Director, appointments will be required for all services.

  12. The FAST is a calendaring system designed for FA to view and schedule appointments for taxpayers. If an appointment needs to be scheduled by FA for an exception, refer to the FAST User Guide.

Virtual Services Delivery Appointment Procedures
  1. Refer to IRM 1.4.11.3.4, Virtual Services Delivery (VSD), for more information.

Receiving Taxpayers with Appointments
  1. This section discusses detailed procedures on how FA employees should receive taxpayers with appointments in the TACs.

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

    1. 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.

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

  3. TACs without an IAR:

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

    2. 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.

    3. The taxpayer will be called in order of scheduled appointment time and the next available ITAS based on gating.

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

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

    6. If the issue(s) cannot be resolved within the scheduled time or extended, a follow-up appointment should be made by the TAC employee.

    7. If a taxpayer visits a TAC but their appointment is for another day, check to see if the taxpayer can be scheduled a same day appointment. If no appointment is available, ask the taxpayer to return on the correct day if the taxpayer cannot be assisted by exception process.

    8. Appointments may not be honored for those who appear later than 15 minutes for their scheduled appointment time and it would impact the next scheduled appointment. Close out the appointment as a No Show in FAST only.

      Note:

      If a same day appointment can be scheduled later in the day, advise the taxpayer that you are scheduling the, another appointment today. If assistance cannot be provided, advise the taxpayer to call the toll-free line to reschedule Refer to IRM 21.3.4.2.4.2, TAC Appointment Exception Procedures.

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

    1. Remittance Strategy-Paper Check Conversion (RS-PCC) scanning and/or key verifying. Also, RS-PCC maintenance (printing End of Day reports, 215 report, balancing, reconciliation report, updating Remittance Processing System Identification (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.

    6. Other duties as assigned.

    7. Maintain the forms rack.

    8. E-learning

Qmatic Closing Codes for Appointment TAC Locations
  1. Accounts Management schedules all appointments for the appointment TACs, except same day appointments. Field Assistance will schedule same day appointments based on availability. The Field Assistance Scheduling Tool (FAST) tracks the number of Same Day Appointments.

  2. Rescheduling and/or Redirecting Appointments as defined below require manual input of CC 615 - Rescheduling/Redirecting Appointments (Time Only):

    1. Rescheduling - having to rescheduled appointments when a TAC must 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. FA same day appointment requests as defined below require use of CC 410 - Alternative Services Suggested/Educating:

    1. If taxpayer walks in without an appointment, and an appointment is not available, then suggest alternative services.

    2. If taxpayer still wants to schedule an appointment, provide the taxpayer with the 1-844-545-5640 number.

  4. 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.

  2. FA’s commitment to addressing all 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.

  4. When you start the contact:

    1. Target, clarify, and confirm all the taxpayer’s issues without regard to the topics recorded in scheduling system. Notify taxpayers of the timeframe set for the current appointment. Notifying taxpayers 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. When closing and ending the contact, ask the taxpayer if they have any other questions and indicate a willingness to provide additional assistance.

    4. 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.

    5. 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 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 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 21.3.4.9.2.2, Out of Scope Tax Law Referrals. 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 21.3.4.13, 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 one (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, ask to speak to the taxpayer by name. If asked who is calling or the reason for the call, state your name and that you are calling in response to a letter the taxpayer sent to the Internal Revenue Service.

  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. 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 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 their privacy. Ensure the taxpayer is aware of the option to discontinue the call at any time if they do not feel comfortable giving Personally Identifiable Information (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 21.1.1.4(20), Communication Skills, 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 TIN, provide the taxpayer with the last four digits of his/her TIN (social security number/employer identification number) and request the taxpayer verify the first five digits. Continue with the appropriate probes.

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

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

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

  11. 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 21.5.1.5.1, 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

  12. In the case of math error adjustments, the only difference in working paper inventory versus 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. If the missing information is provided or corrected, the adjustment is to be allowed based on the response and request. This is the case even if during research you identify that the taxpayer clearly did not meet the qualifications for the exemption or credit. 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.

  13. 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.

Accounts Management Procedures for Appointment Service
  1. Accounts Management Customer Service Representatives (CSRs) will schedule appointments for taxpayers needing face to face assistance in the Taxpayer Assistance Centers (TACs), after all other options have been explored.

Addressing, Targeting and Resolving the Issues Without an Appointment
  1. Taxpayers can call the AM toll-free appointment service line at 1-844-545-5640 Monday through Friday 7 a.m. – 7 p.m. to schedule an appointment at a TAC. Appointments can be made by the individual taxpayer (primary or secondary), a business taxpayer (sole proprietor, partner, or corporate officer), or an authorized third party. Refer to IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, for additional information.

    Note:

    Parents may call for an appointment for their minor child on a non-filing letter or Taxpayer Protection Program (TPP) appointments at a TAC (first time filer), see IRM 21.1.3.4, Other Third Party Inquiries, for disclosure rules regarding parents.

  2. Toll-free assistors assigned to the AM toll-free appointment service line will check their phone display to identify the application for each incoming call, see flowchart in Exhibit 21.3.4-15, Accounts Management Flow Chart. For internally transferred calls, see (5) and (6) below.

    1. For incoming calls on applications other than application 55, the CSR must handle the call following existing procedures in IRM 21.1.1.4, Communication Skills.

      Note:

      In the event a TAC appointment call is received by an assistor not staffing agent groups 55 or 56, even if trained, the employee will provide the taxpayer the toll-free number (1-844-545-5640).

      Exception:

      For taxpayers that cannot call the toll-free number, the employee must transfer to the appropriate agent group, (i.e., International callers that require assistance on non-toll-free applications.

    2. For incoming application 55 calls, the CSR must determine if the purpose of the call is to request an appointment.

    3. Refer non-appointment related calls received to the appropriate application.

    4. Refer calls on topics assistor not certified/trained in to the appropriate application.

    5. Refer Spanish speaking taxpayer calls on application 55, to application 56 (#92056 – Aspect/1056 – IUP).

    6. For internal transfers from the TPP and international line, see instructions below.

  3. Toll-free CSRs must target the taxpayer’s issue and offer to provide assistance to resolve the issue and/or offer information regarding available alternative (self-help) services before scheduling an appointment to visit a TAC

    1. If the caller’s issue can be handled without an appointment and you are not certified/trained on the topic, transfer to the appropriate application.

    2. If you resolve the issue over-the-phone and no appointment is required, close the contact using the "No Appointment Necessary" button on the FAST Home Portal page. Select one of the "resolution codes" from the drop-down menu.

  4. If face-to-face service is still needed or required, the CSR will schedule an appointment after confirming there are no other open issues. For account contacts/issues, confirm there are no other open issues by accessing and reviewing IDRS. Use the guidance below to determine whether the targeted issue is within the scope of AM and FA. In most cases, both functions have the same scope.

    1. CSRs trained in account issues must target the question before accessing the taxpayer’s account to resolve the issue.

    2. CSRs not trained to resolve the in-scope issue will not be required to access IDRS. The CSR should transfer the call to the appropriate application for further assistance or continue to (7) below.

    3. If the CSR is unable to resolve the targeted issue after accessing the account, then CSRs should transfer the call to the appropriate application for further assistance or continue to (7) below, but only if the issue/topic is in-scope. Follow out-of-scope procedures in IRM 21.1.1.3, Customer Service Representative (CSR) Duties, if the issue/topic is not in-scope.

  5. Internal Transfer Appointments – International line: CSRs can make an appointment for calls transferred internally from the International line without researching the account.

    1. The taxpayer should advise the CSR they were transferred from the International non toll-free line.

    2. Ensure the topic is in-scope for FA before making an appointment for International issues.

  6. Internal Transfer Appointments – Taxpayer Protection Program (TPP): CSRs can make an appointment for calls transferred internally from the TPP line without researching the taxpayer’s account.

    1. The taxpayer should advise the CSR they were transferred from the TPP line and were advised they must visit a TAC to authenticate.

    2. The TPP CSR has already provided assistance to the taxpayer and determined an appointment is required.

    3. Refer to IRM 25.23.2.19.2.2, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC, for additional information and documents required to be brought to the appointment.

      Note:

      If through probing it is determined the caller did not file a tax return, refer to IRM 25.25.6.6.3, Resolving the Account when the Taxpayer has Claimed Identity Theft.

  7. Services Provided: The FAST will not provide a TAC location as one of the TAC choices if the topic selected is not offered at that location. If needed, the CSRs can check the Global Navigation Toolbar across the top of the main FAST landing page by selecting IRS.GOV. The "Services Provided" link listed on IRS.gov, under Contact Your Local Office, for the individual TAC location to verify the services offered. Services can vary from TAC to TAC.

    Note:

    An appointment to a TAC that doesn’t offer the requested service results in significant hardship for both the taxpayer and the TAC employees.

  8. SERP Accounts Management Portal (Taxpayer – TAC): Refer to the Accounts Management Portal (Taxpayer-TAC) for additional information.

    Note:

    IRM procedures must be followed and take priority over job aids. Forward change requests for portal information to Accounts Management headquarters via SERP feedback request (referring to related IRM section(s) and/or job aid).

  9. Appointment Calendar Down or System Unavailable: Refer to Exhibit 21.3.4-19, Suggested Scripts – When the Appointment Calendar is Down or Unavailable.

Appointment Considerations
  1. Special Circumstances and scheduling:

    1. ITIN: Any ITIN-related appointments will be made for Tuesday and Thursday only. Refer to the IRM 21.3.4.2.4.6.5.1, Individual Taxpayer Identification Number, for further guidance.

    2. Cash Payments: Click "Cash" in the "Payment Type" box in the "Additional Topic Information" field. Ask the taxpayer the approximate amount of the cash payment. List the amount of the cash payment in the "Payment Amount" box.

      Note:

      If the cash payment is over $50,000, an automatic email will be sent to the TAC notifying of the large cash payment. Do not list the dollar amount in the "Comment" field under the taxpayer’s information.

      Reminder:

      Information regarding an appointment is considered PII. This includes taxpayer’s name, phone number, tax issue/topic, date, time, and location of an appointment. For safety concerns of the TAC employees and taxpayers, employees should never be discussing, even in general terms, that an appointment has been made for large dollar amount in a certain TAC.

  2. Document Drop-offs for other Business Units such as SBSE, No Scheduled Appointments: Taxpayers may be dropping off documents for SBSE revenue officers or agents. Advise taxpayers they may have to wait for assistance since they will be seen in between appointments. Advise the taxpayer to arrive at the TAC before 4 p.m.

    Note:

    A limited number of TACs, including those co-located within Social Security Administration offices, require an appointment for ALL contacts.

  3. No appointments are required for:

    1. Non-cash payments (checks or money orders).

    2. Dropping off current year tax returns: A current year tax return is an individual tax return filed January 15th through October 15th for the current filing year. Form 1040 series returns exclude Form 1040X. Returns filed after October 15th require additional IDRS research, therefore are not considered "current" and an appointment is required.

      Note:

      Stamped Returns: Field Assistance employees do not stamp a copy of a tax return. If the taxpayer is requesting a "stamped" copy, refer to IRM 21.3.4.8.2, Receipts for Tax Returns.

    3. Picking up a form or publication from the forms rack.

      Note:

      The TAC stocks a limited supply of forms and publications, however, once the stock is depleted, the TACs will NOT place reorders of filing season products. For additional information, refer to IRM 21.3.4.10, Forms, Instructions and Publications.

    4. To use the FSA Kiosk:

      Note:

      FSA Kiosks are only available in a limited number of TAC locations. CSRs are required to check the "Services Provided" link under the specific TAC location on IRS.gov before advising to visit a TAC to use the kiosk. Most issues can be resolved over the phone. If the taxpayer needs assistance once in the TAC, an appointment will be required.

  4. Appointments will be given for in-scope topics only. Before scheduling an appointment, confirm that the caller has an in-scope issue for service that can be provided in a TAC.

    1. AM CSRs are to use the same timeframe defined in IRM 21.1.1.3(5-9), Customer Service Representative (CSR) Duties, regarding filing season and post-filing season out of scope.

    2. Appointments will not be made on tax law inquiries considered out of scope (OOS) in IRM 21.1.1.3(5-9), Customer Service Representative (CSR) Duties.

    3. Making an appointment for an out of scope issue (tax law or accounts) results in significant hardship for both the taxpayer and the TAC employees. Examples of these are Form 990 tax law issues and accounts that are in Status 26.

  5. For additional information of FA tax law scope, refer to the FA Scope Search Engine found in the navigation menu on the homepage of the Interactive Tax Law Assistant (ITLA). Topics found in the search engine are defined as in-scope or out of scope or, in some cases, a dedicated toll-free number for another function is provided for the taxpayer to call. For a list of topics answered year-round in FA, refer to IRM 21.3.4.9, Tax Law Assistance.

  6. For additional information of FA accounts scope, refer to IRM 21.3.4.12, Account Inquiries.

  7. For additional information on balance due scope, refer to:

    1. IRM 21.3.4.13, Balance Due Accounts

    2. IRM 5.19.1.2.6.2.2, Full Pay Agreements - Field Assistance, FA, Employees, for payoff limitations.

    3. IRM 5.19.1.2.6.3, Installment Agreements

    4. IRM 5.19.1.2.6.4.2, Financial Analysis, Verification and Substantiation - Field Assistance, FA, Employees

    5. IRM 5.19.17.2, Currently Not Collectible (CNC) Procedures

    Note:

    Requests for State of Hawaii Tax Clearance Program will be scheduled as a "Transcript" request. This is a State program in Hawaii that services contract bids and liquor licensing. Many companies hire an individual with a Power-of-Attorney (POA), this means it is highly probable this individual would come in with multiple applications. Verify the numbers of applications. Consider one application equal to one transcript. April - June is peak season for the liquor licensing.

  8. Out of Scope: When the taxpayer's issue is out of scope for FA, tactfully advise the taxpayer that the FA offices do not answer out of scope topics and provide alternative service options. For additional information, refer to IRM 21.1.1-2, Out of Scope Communications, and IRM 21.3.4.9.2.2, Out of Scope Tax Law Referrals.

  9. If the taxpayer insists on an appointment after the CSR offered assistance and alternatives over the phone, the CSR will schedule the appointment for in-scope topics only. For additional information, see IRM 21.1.1.3, Customer Service Representative (CSR) Duties.

  10. Length of Appointment: FAST will automatically calculate the amount of time scheduled for an appointment based on the topic(s) selected. Exhibit 21.3.4-16, Appointment Time Table, provides the length of time scheduled per topic.

    1. Do not schedule individual back-to-back or multiple appointments to address each individual topic. One appointment can be scheduled for multiple topics.

    2. A two-hour maximum will be set per appointment. If the taxpayer has multiple issues that cannot be covered within the two-hour window, schedule another appointment for the additional topics.

  11. Care should be taken when making appointments to ensure taxpayer issues will be completed in a quality manner within the TAC hours of operation. The FAST tool should schedule within the TAC hours of operations.

    1. Appointments for cash payments over $50,000 should not be scheduled after 2 p.m.

    2. No levy or lien releases will be scheduled after 3 p.m. Refer to IRM 21.3.4.2.4.6.5, Taxpayer Issues Requiring a TAC Visit, taxpayer will be required to wait up to one hour to receive their release.

  12. Appointment Scheduling Window: FAST will not allow appointments to be scheduled more than 60 calendar days in advance.

  13. Accounts Management cannot schedule same day appointments.Never advise the taxpayer to just walk-in with the understanding that they may receive assistance without an appointment or may be offered a same day appointment based on calendar availability. If the taxpayer is sent into the TAC under the impression they will be assisted and FA is unable to accommodate, this can cause a hardship to the taxpayer for making an unnecessary trip. Accounts Management should only be scheduling appointments and not speculating on whether a TAC can make a same day appointment. If the taxpayer is experiencing a hardship, refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

  14. Hearing Impaired Appointment – American Sign Language (ASL) Interpreter: Taxpayers who are hearing impaired (i.e., deaf/hard of hearing) may need a sign language interpreter as a form of reasonable accommodation. If the taxpayer requests that the IRS provide this service, follow IRM 21.3.4.2.4.6.4, Sign Language Interpreters, and IRM 21.3.4.3.2.1.1, Interpreter Service for Deaf or Hard of Hearing Taxpayers, and schedule accordingly.

    Note:

    If the taxpayer decides to bring a sign language interpreter, schedule the appointment and annotate the information, including the name of the interpreter, in the "Comment" box under the "Taxpayer’s Information" field.

  15. Foreign Language Appointment: Taxpayers who need a foreign language translator are scheduled differently from a sign language interpreter. For instances when a taxpayer is requesting a language interpreter, check the "Is an Over the Phone Interpreter (OPI) needed?" box in the "Special Services Required" field and select the language requested from the drop-down menu. Refer to IRM 21.3.4.3.4, Multilingual Assistance.

  16. Additional procedures for scheduling appointments:

    1. Taxpayer Assistance Centers are closed on all Federal Holidays.

    2. Some of the smaller TAC locations may be subject to temporary closures due to staffing. When scheduling appointments and the TAC is closed, FAST will search for the closest TAC or Virtual Services Delivery (VSD) location. If the issue can be resolved in a VSD location, offer the alternative VSD location to the taxpayer. Refer to IRM 21.3.4.2.4.6.6.1, Virtual Services Delivery (VSD), for more details on VSD sites and for services not provided at the VSD.

    3. No appointment will be scheduled for bulk transcript requests for tax practitioners.

      Note:

      If a tax practitioner, Title Company, bank or other third-party requests bulk return transcripts, advise them to complete Form 4506-T, Request for Transcript of Tax Return, using the general instructions provided on the form.

    4. No appointments will be scheduled to accept tax returns submissions from tax practitioners/preparers. These are not accepted at TACs unless they meet the exception criteria in IRM 21.3.4.8, Receipt of Tax Returns.

    5. No appointments will be scheduled for IP PIN requests. TACs cannot issue or re-issue IP PINs. Refer to IRM 25.23.2.18.1, Lost, Misplaced or Non-Receipt of IP PIN. If an IP PIN cannot be issued or reissued, then a paper return will be their only option.

  17. Form 2290: When addressing Form 2290 taxpayers, AM CSRs should probe the taxpayer for the number of completed Forms 2290 to be filed.

    1. When multiple returns are indicated, determine if the caller is a preparer or couriers/runner acting on behalf of the taxpayer. Forms 2290 will not be accepted from preparers/couriers/runners unless required tax payments are attached.

    2. A cursory payment of a minimal amount, such as $1, that is intended to circumvent this policy is not considered an acceptable reason to make an appointment.

    3. Refer to IRM 21.3.4.17, Form 2290, Heavy Highway Vehicle Use Tax Return, and Form 2290 Accounts Management Checklist.

  18. If IDRS goes down, follow IRM 21.2.2.4.4.11, IDRS/CFOL Not Available.

Making the Appointment Using the Calendar
  1. Input the taxpayer’s information into the TAC appointment calendar.

  2. Secure the required information from the taxpayer and verify the completed entries, including the taxpayer’s name, telephone number including the area code. The phone number is extremely important, especially in the event appointments need to be cancelled or rescheduled. Other pertinent details may include other types of special services required or the name of the interpreter the taxpayer is bringing with them to the appointment.

    Note:

    If the appointment is scheduled at one of the IRS/SSA co-located TACs, the taxpayer’s Social Security Number (SSN) is requested. Refer to IRM 21.3.4.2.4.6.6.2, TACs Co-located in Social Security Administration Offices, for additional instructions.

  3. Verify ALL the required fields in the calendar are completed. Refer to AM FAST User Guides for further information.

  4. Before closing the conversation, review the scheduled appointment with the taxpayer.

    1. Ensure the spelling of taxpayer’s name is accurate (proper spelling is needed for searches and identification at appointment.

    2. Ensure the date and time for the appointment is reiterated and acknowledged by the taxpayer. Ensure the taxpayer understands the length of the appointment that has been scheduled based on the service requested.

    3. Advise the taxpayer to arrive at the TAC location prior to the "start time" of their appointment. For example, if the appointment is scheduled from 9 a.m. to 9:30 a.m., the taxpayer needs to be in the TAC at 9 a.m.

    4. Provide the confirmation number.

      Note:

      Only the actual confirmation number is required. The "RITM" preceding the number does not need to be provided to the taxpayer.

    5. Provide the address of the TAC location, per the appointment calendar, where the appointment was scheduled.

      Note:

      For TACs co-located in a SSA office, CSRs should inform the taxpayer they will be entering the SSA office for their IRS appointment and will be directed to the IRS employee’s workstation. Refer to IRM 21.3.4.2.4.6.6.2, TACs Co-located in Social Security Administration Offices, for additional procedures.

      Note:

      For VSD TAC, verify that the taxpayer understands where the location is and that it may not be in a federal building

    6. Advise taxpayers to arrive at the building early enough to allow for security procedures, unless otherwise instructed by an alert. A general or specific timeframe cannot be provided in this IRM, or elsewhere, due to the variance in times from day-to-day and in each TAC.

      Note:

      Many TACs are in federal office buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

    7. Advise the taxpayer to bring a valid, unexpired, government issued photo identification (ID), such as a U.S. driver’s license.

    8. Ensure that the taxpayer understands all documents or items that will need to be taken to the appointment.

      Note:

      Taxpayers can access IRS.gov if they want to review additional information on documents required for their appointment to resolve their issue.

    9. Advise the taxpayer if they need to cancel or reschedule their appointment to call the appointment number, 1-844-545-5640.

      Note:

      Taxpayers calling from outside the United States must call the international number, 267-941-1004, for assistance.

      Reminder:

      Information regarding an appointment, including the taxpayer’s name, phone number, tax issue/topic, date, time, and location of a taxpayer’s appointment, is considered PII. Please follow disclosure procedures when providing appointment information to another individual besides the taxpayer. Refer to IRM 11.3, Disclosure of Official Information, and IRM 21.1.3.2, General Disclosure Guidelines.

    10. PDT/CAU Indicators: If there is a PDT/CAU on the taxpayer’s account, an appointment can still be scheduled. If scheduled, Do not make any notation in the appointment template or in the comment section that there is a PDT or CAU indicator on the account and notify your manager that an appointment has been scheduled and provide the taxpayer’s name, SSN, date, time, and location of the appointment. Your manager will send this information to the Accounts Management Appointment Service Point of Contact/Analyst who will notify Field Assistance. Refer to IRM 21.1.3.11, Potentially Dangerous Taxpayer (PDT) or Caution Upon Contact (CAU) Indicators.

Sign Language Interpreters
  1. Do not use this section if the taxpayer is requesting a non-English language translator. Foreign language translator assistance is not the same issue as a sign language interpreter. Taxpayers may request either a sign language interpreter or an Over-the-Phone- Interpreter (OPI).

  2. Requests for the IRS to provide American Sign Language (ASL) Interpreters for deaf or hard of hearing taxpayers must be requested in advance to ensure availability of an interpreter.

  3. The CSR should advise the taxpayer to allow at least three (3) weeks for the arrangements to be made for a sign language interpreter. The IRS pays for the Sign Language Interpreter’s services and requires enough time to plan for them to be present at the appointment.

  4. Scheduling the appointment:

    1. Schedule the appointment that is, at a minimum, three weeks in the future.

      Note:

      FAST will automatically search for next available appointments at a minimum of three weeks out.

    2. Click the "American Sign Language" box under the "Special Services Required" field. This box should NEVER be checked for any reason other than for sign language interpreters.

    3. Taxpayers may have their own interpreter and may not be requesting a reasonable accommodation. In this instance, AM should schedule the appointment following normal procedures (i.e., do not check box for interpreter, no three-week minimal timeframe, etc.) and should include a statement along with the interpreter’s name in the "Comment" box under the "Taxpayer Information" field to advise the TAC employee of this circumstance.

    4. Advise the taxpayer to notify the TAC appointment line if they need to cancel or re-schedule an appointment at least three or more business days in advance, if possible.

  5. An email will automatically be sent to the appropriate FA personnel advising of the date, time, and reason for the appointment. Field Assistance will be able to view the appointment and make the necessary arrangements. If the appointment needs to be rescheduled due to unavailability of the interpreter, the FA manager will call the taxpayer to reschedule. The taxpayer will not be contacted if the appointment will be honored as scheduled.

  6. If the taxpayer calls the appointment service line to reschedule or cancel a sign language interpreter appointment, the instructions below MUST be followed as the IRS pays for the sign language interpreter’s services and travel if they are not timely cancelled (whether services are performed or not). Refer to IRM 21.3.4.2.4.6.4.1, Rescheduling a Sign Language Interpreter, to reschedule an appointment and IRM 21.3.4.2.4.6.4.2, Cancelling a Sign Language Interpreter, to cancel an appointment.

Rescheduling a Sign Language Interpreter
  1. Open the original appointment and select the "reschedule" button.

  2. Answer "yes" in the field, "Are you sure you want to reschedule?"

  3. Advise the caller it will take at least three weeks again before another sign language interpreter can be scheduled and confirm they would like to reschedule their appointment.

  4. Before rescheduling the appointment, ensure the taxpayer is aware of the action you’re taking to eliminate the original appointment and how important it is to keep the rescheduled appointment or notify us if changes are required.

  5. Once the caller agrees, schedule a new appointment, a minimum of three weeks in the future.

  6. Ensure that the "American Sign Language" box is checked on the appointment.

  7. In the "Comment" box under the "Taxpayer Information" field on the new appointment, list the date, location and time of the original appointment as a cross reference so the FA employee can reschedule the services of the sign language interpreter. State this is a rescheduled ASL appointment.

    Example:

    "Taxpayer rescheduled an original appointment which included a request for a sign language interpreter, from date (MMDDYY), location and time."

  8. Submit the rescheduled appointment.

  9. Close the conversation per IRM 21.3.4.2.4.6.3(4), Making the Appointment Using the Calendar, remember to provide the confirmation number.

  10. Field Assistance will receive a systemic email notification of the new appointment time. The FA employee receiving the email will:

    1. Contact Interpretive Services to cancel the original request for the interpreter.

    2. Make a new request for the rescheduled date.

Cancelling a Sign Language Interpreter
  1. Open the original appointment and select the "Cancel" button.

  2. In the "Additional Information" field annotate "Taxpayer canceled this appointment, did not reschedule, and will not visit the TAC for this appointment. A sign language interpreter is no longer needed."

  3. Click on the "Cancel" button again.

  4. Field Assistance will receive a systemic email notification. The group manager (GM) receiving the cancellation email will:

    1. Contact Interpretive Services and cancel the request for the Sign Language Interpreter services.

    2. Advise the area analyst of the cancellation.

Taxpayer Issues Requiring a TAC Visit
  1. Below are four out of the five issues requiring the taxpayer to obtain a TAC appointment. One of the issues is conditional. Accounts Management must offer to fully resolve all other issues prior to making an appointment.

    Topic Issue
    Alien Clearance (Sailing Permit) All resident aliens and certain non-resident aliens must obtain a "Certificate of Compliance" from the IRS before leaving the United States. The certificate signifies that the taxpayer has filed all tax returns and paid all tax due to the United States through the date the certificate is issued. The taxpayer should request the clearance at least two weeks before, but no more than 30 days before his/her departure from the United States. Each taxpayer must appear in person. If they cannot appear in person, a taxpayer may appoint a representative by completing Form 2848, Power of Attorney. The taxpayers should not wait until the last minute in case there are unexpected problems. The taxpayer will submit a Form 2063, U.S. Departing Alien Income Tax Statement or a Form 1040-C, U.S. Departing Alien Income Tax Return, whichever is applicable; as well as other documents. See IRM 21.3.4.18, Alien Tax Clearances, for a list of documents required to be submitted at the appointment. Information can also be found on www.IRS.gov. In addition, if there is a balance due, the taxpayer must bring payment in the form of certified funds; cashier’s check or certified bank or postal money order.
    Individual Taxpayer Identification Number (ITIN) If the taxpayer requests an appointment to apply for a new ITIN, advise them to bring a completed Form W-7, Application for IRS Individual Taxpayer Identification Number and the required proof of identity and foreign status (such as the original passport or other original documents) for each applicant, along with a completed tax return. If the applicant meets one of exceptions for applying, very specific supporting documents will be required depending on the exception reason. Refer to IRM 3.21.263.8.2, Inquiries Regarding Expiration of ITIN/Letter 5821 or CP 48/748, IRM 3.21.263.7.1.5, Supporting Identification Documentation and Other Required Documentation, and Pub 1915, Understanding Your IRS Individual Taxpayer Identification Number (ITIN), for lists of required documents taxpayers should have with them for their appointment.

    Exception:

    Information can also be found in the Instructions for Form W-7, Individual Taxpayer Identification Number.

    All TACs will accept ITIN applications but only limited TACs perform document authentication.
    • If the TAC performs authentication, most identity documents will be returned to the applicant at the time of the appointment.

    • If the TAC does NOT perform authentication, all documents will be mailed to the ITIN Submission Processing.

    ALL applicants, including dependents, seeking document authentication must appear in person and remain present until the document authentication process for the individual is completed.
    Levy or Lien Releases For levy release: If the taxpayer is requesting an immediate levy release, refer to IRM 5.19.4.4.10, Levy Release: General Information. For lien release: If the taxpayer is requesting a payoff balance for an immediate lien release, provide them the number for the Centralized Lien Unit, 800-913-6050 (8 a.m. to 5 p.m. local time, pacific time for Alaska and Hawaii). The taxpayer will need to bring in certified funds such as a cashier’s check or certified bank or postal money order to get the levy/lien released. For a list of acceptable funds, refer to IRM 5.12.3.3.1.1, Liability Satisfied by Payment. At the end of the appointment time, ensure the taxpayer is aware that they MUST allow up to one hour for their lien release after their appointment time. This "wait time" is not to be added to the appointment time. Lien and Levy release appointments cannot be scheduled after 3 p.m.
    Letter 5747C - TAC authentication only.
    Letter 5071C/4883C - Only if failed telephone authentication.
    The taxpayer will be asked to provide valid photo identification and a taxpayer ID number, such as a SSN, to receive service. Refer to IRM 25.23.2.19.2.2, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC (see Note) for required identification. The taxpayer may also be required to provide a second piece of identification per the IRM. Additional documents include: Social Security card, mortgage statement, lease agreement, car title, Voter Registration card, utility bill matching address on ID, Birth Certificate (showing name at birth, date of birth and city of birth), or school records (under the age of 14 and/or students only up to the age of 24).

    Note:

    Two pieces of identification are required for a minor under the age 14. This list is not all inclusive; CSRs should research the IRM for a complete list of required documents including those for minor taxpayers.

    Advise the taxpayer to bring a copy of the letter and a copy of the tax returns (current) with all supporting documents (Form W-2s, 1099, 1098-T). The taxpayer must also know their current year refund amount, whether it was to be direct deposited or mailed, and, if direct deposit, the routing number and account number associated with the direct deposit. Failure to provide this will cause the taxpayer’s refund to be issued as a paper check.

    Note:

    When a taxpayer receives a Letter 5747C, the taxpayer must be physically present for their appointment. A POA cannot represent the taxpayer on their behalf.

    Secure Access Authentication (e-Services) Taxpayer is unable to authenticate online and after calling Electronic Products & Services Support (EPSS) were advised to make an appointment to verify their identity. To verify their identity, the taxpayer must present two forms of ID.
    An unexpired government issued photo ID, such as:
    • Driver’s License

    • Passport

    • State Identification Card

    and either a:
    • Social Security Card or

    • Certified Birth Certificate

    Refer to IRM 3.42.8.6, E-Services Secure Access Registration, IRM 3.42.8.6.10, Taxpayer Assistance Center (TAC) Exception Processing Support, and the E-Services Revalidation Job Aid, for more information.
Individual Taxpayer Identification Number (ITIN)
  1. There are different reasons ITIN appointments will be requested. Taxpayers can be applying for the first time; applying to renew an expired or expiring ITIN; seeking assistance with the status of a previously submitted application; or responding to a notice/letter.

    Note:

    Prior to scheduling an appointment for a taxpayer who received a CP 566, ITIN Suspense Notice, research in ITIN RTS is required. Refer to IRM 21.3.1.5.60.2, CP 566 ITIN Suspense Notice, for further procedures.

  2. Regardless of the reason for the ITIN appointment, they will only be scheduled for Tuesdays and Thursdays. FAST will only offer ITIN appointments on the days in the TAC that performs ITIN authentication. A list of TACs with in-person document review is available is located on IRS.gov under Taxpayer Assistance Center Locations Where In-Person Document Review is Provided. Additional information on available services can be found at IRS Local Office Locator. Click on the "More Information" link next to "Individual Taxpayer Identification Numbers and Form W-7" on the "Services Provided" page for the specific TAC.

    1. For ITIN authentication, new or renewal, check the "Is this an ITIN registration or renewal?" box under "Additional Topic Information" field.

    2. Time will be scheduled based on the number of family applicants. Please check the box, "Any additional applicants for ITIN?" . Once selected, input the number of additional family members in the "Additional number of applicants (For ITIN)" box and list the names of the family members in the "Additional applicant name(s) (For ITIN)" box.

      Note:

      Separate the family members names with a semi-colon to avoid getting a FAST error.

    3. In a family group, processing of the first applicant will take approximately 30 minutes to authenticate and 15 minutes for each additional application.

      Example:

      For a family of four applicants (two parents and two children), the appointment would be scheduled for one (1) hour and 15 minutes. FAST will automatically calculate the time for the appointment.

    4. Taxpayers can renew all family members’ ITINs even if they are all not expiring. A renewal application can be submitted at any time.

    5. Remind the caller that each applicant (including children) must be and remain present during the appointment or the appointment will be rescheduled.

    6. Taxpayers must also have ALL of the required documentation with them, including Form W-7 (revision date 9/2016 only). Refer the taxpayer to the current Form W-7 Instructions for acceptable identification documents to bring to the appointment. If any required documents and/or tax return, if applicable, are not brought to the TAC, the appointment must be rescheduled.

      Note:

      The most current revision of Form W-7 must be used for a renewal. Taxpayers can download a copy from www.IRS.gov/forms.

  3. Appointments for submission of Form W-7 in TAC locations that are not authenticating documents; or questions related to ITIN tax law and general procedures are scheduled for 30 minutes.

    Reminder:

    Even in this case, FAST will search and only offer ITIN appointments on Tuesday and Thursday only.

  4. When a taxpayer call requesting an appointment for an ITIN:

    If... And... Then...
    Taxpayer is requesting an ITIN   Follow procedures in (5) to offer alternatives before scheduling an appointment.
    Taxpayer is renewing an existing ITIN and received Letter 5821 / CP48 / CP748,

    Note:

    ITIN-RTS will have a history item on each ITIN indicating CP 48 was generated.

      Follow procedures in (5) to offer alternatives before scheduling an appointment.
    Taxpayer is renewing an existing ITIN and did not receiveLetter 5821/CP 48/CP 748, IDRS research shows the taxpayer’s (primary or secondary and/or dependents’) ITIN has expired or will expire as of December 31, 2018. Refer to IRM 3.21.263.8.2, Inquiries Regarding Expiration of ITIN/Letter 5821 or CP48/748, to identify if ITIN is active or inactive.

    Note:

    A set number of ITIN deactivations will happen on a yearly basis, not all ITINs will be deactivated at once.

    If the ITIN will be used on a tax return, follow procedures in (5) below to offer alternatives before scheduling an appointment.
    Taxpayer is renewing an existing ITIN and did not receiveLetter 5821/CP 48/CP 748, IDRS research shows the taxpayer’s (primary or secondary and/or dependents’) ITIN did NOT expire December 31, 2018. Refer to IRM 3.21.263.8.2, Inquiries Regarding Expiration of ITIN/Letter 5821 or CP48/748, to identify if ITIN is active or inactive.

    Note:

    A set number of ITIN deactivations will happen on a yearly basis, not all ITINs will be deactivated at once.

    Taxpayer does not need to take any action. The ITIN may continue to be used until the ITIN is scheduled for renewal or they receive a Letter 5821/CP 48/CP 748.

    Note:

    If the taxpayer requests to have their ITIN renewed now and does not want to wait for a letter, follow procedures in (5) below to offer alternatives before scheduling an appointment.

  5. Before offering to schedule an appointment, advise of the alternatives for submitting a Form W-7 application for new or renewal.

    1. Mail the most current Form W-7, supporting documentation, and a copy of the CP48/CP748 to the address listed on the Form W-7 instructions. Provide the address below, if requested.

      Austin Submission Processing Center (SPC)
      Internal Revenue Service
      Austin Service Center
      ITIN Operations
      PO Box 149342
      Austin, TX 78714-9342
    2. Visit a local Certified Acceptance Agent (CAA). Provide the web address https://www.irs.gov/individuals/international-taxpayers/acceptance-agent-program for locations.

    3. If the taxpayer states they do not have internet access, provide the list of CAAs in their local commuting area.

    4. Advise the taxpayer the acceptance agent may charge a fee for this service and the taxpayer may want to call in advance for information.

    5. Refer to IRM 3.21.263.4.1, Acceptance Agent (AA) or Certified Acceptance Agent (CAA), for additional information on documentation.

    6. In a limited number of locations, there are available SPEC CAA Sites at no cost to the taxpayer. Locate one in taxpayer’s area and provide information.

  6. If the taxpayer insists on a TAC appointment, continue to follow the procedures for scheduling ITIN appointments.

  7. If no ITIN appointments are available on the prescribed days, refer to Exhibit 21.3.4-18, Suggested Scripts for When There is No Appointment Available.

  8. If the taxpayer has questions on whether they have a filing requirement or should complete a Form W-7, follow Exhibit 21.3.4-15, Accounts Management (AM) Flow Chart.

Hardship and Other Unique Situations
  1. Accounts Management CSRs can no longer double book any appointments. If no appointments are available and the taxpayer has an immediate need or a hardship, follow IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

Alien Clearance (Sailing Permit)
  1. If the taxpayer needs a sailing permit because he/she is leaving the country within the next two weeks:

    1. Check to see if the taxpayer can visit another TAC location.

    2. Confirm date of departure; verify it is within the next two weeks.

      Note:

      The date of travel must already be scheduled (booked), not simply intended or expected. Proof will be required at the appointment.

    3. If the taxpayer is required to visit a TAC to obtain a sailing permit and no appointments are available, follow IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

    4. Refer to Pub 519, U.S. Tax Guide for Aliens, and Form 1040-C, U.S. Departing Alien Income Tax Return, instructions for additional information.

  2. TACs should follow IRM 21.3.4.18, Alien Tax Clearances.

Passport - Expedited Decertification
  1. Taxpayer must self-identify they need expedited service relating to their passport.

  2. Verify the taxpayer received a CP 508C, Passport Certification Notice, and has a pending passport application.

    1. In this situation, only, where the taxpayer needs expedited service and is leaving the country within the next 45 days, schedule the next available appointment. If there are no appointments available, follow IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

    2. If the taxpayer is not traveling within the next 45 days, schedule the next available appointment.

    3. For any questions regarding Passport Certification and/or CP 508C that you are unable to answer, provide the caller the Philadelphia ACS phone number: 855-519-4965 for domestic (calling within the U.S.) and 267-941-1004 for international (calling from outside the U.S.).

    4. Do not schedule an appointment for general issues regarding passport certification.

Alternative Non-TAC Locations
  1. Field Assistance offers services in non-IRS locations. Currently, the two alternative locations are the Virtual Service Delivery (VSD) sites and in certain SSA offices. Services are limited in these types of locations; therefore, it is imperative the CSR does not schedule appointments where the taxpayer cannot receive the assistance requested.

Virtual Services Delivery (VSD)
  1. When scheduling VSD appointments, advise the taxpayer they are receiving assistance from a TAC employee in a remote office using a computer monitor. At the VSD partner site locations, there are no IRS employees physically present. Therefore, assistance that requires any type of physical interaction between the ITAS and taxpayer is not available at a VSD site. A VSD site can be offered as an alternative appointment location if the service requested is appropriate for a VSD.

  2. The following services are not available at a VSD:

    1. Alien Clearance (Sailing Permits); unless seeking tax law assistance only.

    2. ITIN (Form W-7) submission or authentication; unless seeking tax law assistance only.

    3. Obtaining copies of tax returns/transcripts.

    4. Making any type of payment (cash, check or money orders).

    5. Obtaining tax forms.

    6. Taxpayer Protection Program (TPP) issues requiring the taxpayer to present proof of identity.

    7. Submission of a tax return, including Form 2290; unless seeking tax law or account assistance only.

  3. If a taxpayer is requesting an appointment type that cannot be handled at a VSD site, follow general procedures for scheduling appointments at a TAC that offers the services requested. Refer to IRM 21.3.4.2.3, Virtual Services Delivery, for more information on VSD services.

TACs Co-located in Social Security Administration (SSA) Offices
  1. There are five TAC locations that have temporarily been moved from their original location to a local SSA office. These locations are:

    • Presque Isle, ME

    • Norwich (New London), CT

    • Danville, VA

    • North Platte, NE

    • Mansfield, OH

  2. All contacts at these co-located TACs require an appointment regardless of the reason. No walk-in service is available.

  3. Services are limited.

  4. No cash is accepted.

  5. No OPI service for a language interpreter is available. If the taxpayer is bringing in their personal interpreter, you must provide the interpreter name and SSN in the "Comment" box under "Taxpayer’s Information" .

  6. No ITIN authentication service.

  7. Taxpayers entering the Social Security Office go through a pre-clearance process. Ask the taxpayer for their SSN and, if they agree to share this information with the Social Security Administration, record their SSN in the "Comment" box under "Taxpayer’s Information" .

    Suggested Script:
    "Your appointment will be scheduled at one of our IRS Taxpayer Assistance Centers that is located within the Social Security Administration Office. To ensure safety and security of our customers and staff, can we have your Social Security Number (if not already provided during the contact) and have permission to share your Social Security number with the Social Security Administration office for pre-clearance purposes?"

    Note:

    All individuals entering these TACs are required to go through the pre-clearance process. If a family member, neighbor, or interpreter is joining the taxpayer for their appointment, their name and SSN (if available) must also be provided.

  8. If the taxpayer will not consent to us sharing their SSN with the SSA, offer to schedule an appointment for the taxpayer at the next closest TAC to their location.

    Suggested Script:
    "Since providing your SSN to the SSA is a requirement for entering the building at the TAC closest to you, I won’t be able to schedule an appointment for you at that office. However, I can schedule an appointment for you at the next closest IRS office, if that is acceptable."

    Exception:

    Taxpayers who do not have a SSN can be scheduled for an appointment in these TACs. For example, an ITIN taxpayer with an account inquiry. State in the Comment box that the "Taxpayer does not have a SSN" .

  9. Before closing the conversation, review the scheduled appointment with the taxpayer:

    1. Ensure the spelling of taxpayer’s name is accurate (proper spelling is needed for searches and identification at appointment).

    2. Ensure the date, time, and reason for appointment are communicated and acknowledged by the taxpayer. Ensure the taxpayer understands the length of the appointment that has been scheduled.

    3. Provide the confirmation number.

    4. Provide the address of the SSA office, advise the taxpayer that the IRS has relocated and they will be entering the SSA office for their IRS appointment. Advise this address will not be available on IRS.gov, and repeat the address to the taxpayer, as needed.

    5. Upon entering the SSA office for their IRS appointment, the taxpayer will be directed to the IRS employee’s workstation.

    6. Ensure all documents or items the taxpayer will need to bring have been itemized and understood.

    7. Advise the taxpayer to arrive at the building early to allow for security procedures.

      Suggested script:
      "Your appointment is scheduled for (date) at (time) for (time allotted). Just a reminder, you will be going to the Social Security Administration Office for your IRS appointment. The address of the Social Security office is (address). You will be directed to the IRS employee’s workstation once you enter the Social Security office. Please remember to bring a photo ID along with (other documentation needed for appointment that has been already discussed) to your appointment."
Rescheduling and Cancellation Procedures
  1. Taxpayers who have a scheduled appointment may call back into the appointment line to either reschedule their appointment or cancel their appointment.

Rescheduling Policy and Confirmation of an Existing Appointment
  1. If the taxpayer wants to confirm, cancel or reschedule an appointment, refer to application 286 (English #92396 - Aspect/1286 - IUP) or application 287 (Spanish #92397 - Aspect/1287 - IUP).

    Note:

    If the appointment date has past or is for the current day when the taxpayer calls and requests to be rescheduled, consider this to be a new appointment. Do not edit and reschedule the current appointment in the calendar. This is for statistical tracking purposes.

  2. CSR on application 286 or 287 can do this by performing the steps below if a taxpayer (or a spouse on a married filing joint return and / or an authorized third party) requests to reschedule or confirm an existing appointment. For third parties calling on behalf of the taxpayer, AM employees will need to authenticate their authority and identity before proceeding. Refer to IRM 21.1.3.2.3, Required Taxpayer Authentication, for additional information.

    1. Locate the appointment by using the FAST search feature, such as, confirmation number, taxpayer’s name, or location.

    2. Verify the original appointment on the calendar by verifying taxpayer’s name (first, last), phone number, known or assumed time of appointment, and issue(s) to be addressed.

    3. If you do not believe the caller is the appropriate party to reschedule the appointment, then authenticate the caller before proceeding further. Refer to IRM 21.1.3.2.3, Required Taxpayer Authentication, for additional information.

  3. Before accepting the request to reschedule the appointment, verify the original appointment for any error(s) regarding times, availability of employees, exception scheduling, etc.

    1. If the original appointment should not have been made, attempt to address the taxpayer’s issue(s). See IRM 21.3.4.2.4, Taxpayer Assistance Center (TAC) Appointment Service.

    2. If the original appointment has no errors on the calendar, then reschedule a new appointment at the date and times available. Accessing the taxpayer’s account is not required unless a new issue is identified.

    3. If the original appointment has errors on the calendar, then reschedule a new appointment correctly at the date and time available. Accessing the taxpayer’s account is required to ensure identification of all issues.

  4. Late for Appointment: If the taxpayer calls and states they will be late for their appointment, verify the appointment date, time and estimated arrival time. If the taxpayer will be more than 15 minutes late, offer to reschedule the appointment by following the procedures above. If the taxpayer insists on going directly to the TAC, advise the taxpayer that the TAC may not be able to assist them due to other scheduled appointments. Advise other taxpayer’s appointments will not be delayed for late arrivals.

  5. Unplanned TAC Closure: When a TAC office closes unexpectedly, for example due to inclement weather, the FA GM or designee will attempt to contact the taxpayer and reschedule the appointment.

  6. If a taxpayer calls in and states, the office is closed:

    1. Apologize if they stated they were not contacted.

    2. Offer to schedule a new appointment.

      Note:

      Rescheduled appointments do not automatically meet the hardship criteria, that determination is based on the topic. Refer to IRM 21.3.4.2.4.6.5.2, Hardship and Other Unique Situations.

Cancellation Policy
  1. If the taxpayer wants to confirm, cancel, or reschedule an appointment, refer to application 286 (English #92396 – Aspect/1286 – IUP) or application 287 (Spanish #92397 – Aspect/1287 - IUP).

  2. CSR on application 286 or 287 will follow the steps outlined below for accepting cancellations from the individual taxpayer (primary or secondary on a married filing joint return) or a business taxpayer (sole proprietor, partner, or corporate officer) or an authorized third party (POA).

  3. For third parties calling on behalf of the taxpayer, AM employees will need to authenticate before proceeding. Refer to IRM 21.1.3.2.3, Required Taxpayer Authentication for additional information. If an unauthorized third party is calling to cancel an appointment, advise the taxpayer must call the appointment service line to cancel the appointment themselves.

  4. Locate the appointment by using the FAST search feature, such as, confirmation number, taxpayer’s name or location. Accessing the taxpayer’s IDRS account is not required for a cancellation.

    1. If you do not believe the caller is the appropriate party to cancel the appointment then authenticate the caller before proceeding further, refer to IRM 21.1.3.2.3, Required Taxpayer Authentication, for additional information.

    2. If the caller is an unauthorized third party, make a note on the appointment in the "Comment" field that an unauthorized third party made the request to cancel the appointment. Accessing the taxpayer’s account is not required.

    3. Advise them that the taxpayer must call the appointment service line at 1-844-545-5640 to cancel the appointment themselves.

  5. To cancel the appointment, you will click on the "Cancel" button. Complete the reason for the cancellation in the "Additional Comment" box. Click on the "Cancel" button again.

  6. Accounts Management employees should never cancel an appointment without the assigned taxpayer’s approval to schedule an appointment for another caller.

Accounts Management Messaging and Scheduling Tools
  1. The AM Appointment Calendar User Guides provide instructions for scheduling appointments on the FAST for FA TACs. The User Guides are "living" documents, which means revisions and enhancements are ongoing. The current version of the AM FAST User Guides can be found on the FA Insider Appointment Service page.

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 TACs, this means the following:

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

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

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

    4. 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.

    5. 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.

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

      Caution:

      TAC employees must take all possible steps to ensure taxpayer privacy and the security of sensitive taxpayer information. When a 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 21.3.4.3.6, 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. For additional guidance, see IRM 10.5.1.6.9, Disposition and Destruction.

  2. 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.

  3. If during 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, and Protecting Taxpayer 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 a Taxpayer.

  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).

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 based on 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 22.30.1.8.8.2.2, 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 must be requested in advance 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 21.3.4.3.4, 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:

    1. 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.

    2. 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.

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

    4. 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.

    5. 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 21.3.4.3.3.1, Providing Survey Cards to Taxpayers.

    3. Always be courteous 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 situations identified in the table below.

      Exceptions:
      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.

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. The employee should advise the taxpayer that:

    1. Completion of the card is voluntary.

    2. Their feedback is used to improve our customer service.

    3. The card should not be folded.

    4. 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 partner VSD sites:

    1. The VSD site Point of Contact (POC) will maintain an ample supply of survey cards near the VSD monitor.

    2. Although the cards will be on the desk every day, VSD assistors will follow the procedures listed in IRM 21.3.4.3.3.1, Providing Survey Cards to Taxpayers, with offering the survey cards only on the designated day(s) of the month.

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

    1. 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.

    2. 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 always secured. 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.

      Mail to the following address:
      Fors Marsh Group LLC
      250 W Old Wilson Bridge Road Suite 340
      Worthington, OH 43085
    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 ODN assigned to the taxpayer facing VSD site. The designated TAC manager is responsible for mailing the cards to the vendor.

  2. 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.

  3. 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. The designated employee or manager will:

    1. Enter the number of cards in the shipment in the appropriate mid-month or end of month cell for the TAC.

    2. Ensure no cells are left blank. A zero entry is required if zero cards were shipped due to none being received or because an office was closed.

    3. Enter comments if zero cards are recorded for a month or longer period explaining why no cards were received.

    4. Complete CSS Tally Step by Step Instructions can be found on SharePoint.

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). The OPI line will NOT be used for Out of Scope issues. If it is determined that an issue is Out of Scope for FA, see IRM 21.3.4.9.2.2, Out of Scope Tax Law Referrals.

  2. TACs are required to offer interpreter services 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. Interpreters can be reached by dialing the access telephone number 1-888-563-1155. 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 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

  4. If OPI is unable to provide the requested language, the TAC should take the following action with the taxpayer:

    1. Apologize for any inconvenience.

    2. 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 if the employee has first offered to provide a qualified interpreter to the taxpayer at no cost.

  5. Each TAC employee must use their own unique personal identification number. This nine-digit number (4-digit site ID + a 5-digit user PIN) identifies the employee making the call. Your PIN must not be shared. Questions regarding your PIN should be addressed to the FA area OPI analyst.

  6. The IRS/OPI contract allows the disclosure of tax information to the OPI interpreter. The interpreters are not employees of IRS. Therefore, TAC assistors should communicate with the interpreter exactly as you would advise the taxpayer and only disclose taxpayer information that is necessary to resolve the issue.

    Reminder:

    When using the OPI service, use the handheld phones for three-way communication (see IRM 21.3.4.3, Customer Service in Your TAC).

  7. 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.

  8. All IRS employees who use the OPI service can provide feedback about the service by completing Form 14162, OPI Service Feedback. The OPI Feedback form must be used to forward individual call feedback directly to the *W&I M&P OPI email box following the instructions noted in the form. The process is in place for users to share details regarding issues/compliments. Document one call per form. The specific information allows the contractor to conduct proper research regarding any issue.

  9. 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.

  10. Employees must document OPI usage via the OPI Issue Log and Performance Matrix. Refer to IRM 21.3.4.3.4.1, Over the Phone Interpreter Issue Log and Performance Matrix.

Over the Phone Interpreter Issue Log & Performance Matrix
  1. The primary purpose for the Over the Phone Issue Log and Performance Matrix (OPI Log) is for financial accounting. The goal is to record all calls made to OPI during the month so that usage can be reconciled against the vendors invoice.

  2. The OPI Log must be updated daily.

  3. The following information must be recorded on the log:

    • Date - use Calendar to select Date of OPI call

    • Time and Time Zone - use the Drop Downs to select Time/Time Zone

    • Employee Name - input your SEID and select Name Check

    • Group Number - click on Drop down to select Group

    • Call Duration in Minutes - enter the number of minutes for Spanish or Other Language

    • OPI Issues - enter Resolution and Date Issue with OPI closed, if needed

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 (Only 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 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 5202-A (EN/FR) 67516J Taxpayer Assistance Appointments for Partner Sites  
    Pub 5202-B (EN/SP) 69723U Taxpayer Assistance Poster at Partner Sites  
  11. 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)
  12. 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 obtaining a TIN from the taxpayer using the numeric key pad, follow the procedures below.

    1. On the AMS Taxpayer Lookup screen, place the cursor in the Request the TIN field.

    2. Hand the taxpayer the numeric keypad and request input of their TIN. Advise the TIN must be input as xxx-xx-xxxx for a SSN or ITIN, or xx-xxxxxxx for an EIN.

    3. Once TIN is input, the employee will input 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 in IRM 11.3.1.10 , Reporting Unauthorized Accesses or Disclosures, to report the inadvertent access, and

      2. Request the taxpayer re-enter their TIN as described in (1)(b) above, then

      3. Go to (d) below.

    4. Use the table below after re-entry of the TIN.

      If... Then...
      Re-entered TIN is correct Continue with Disclosure
      Re-entered TIN is incorrect on 2nd attempt Make no further attempts to have taxpayer input TIN. Ask the taxpayer to provide the TIN in writing.

      Exception:

      Visually impaired employees can request a verbal response.

      Follow procedures in IRM 11.3.1.10, Reporting Unauthorized Accesses or Disclosures, to report the inadvertent access.

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 Notice of Federal Tax Lien (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.

Quality and Accuracy

  1. FA has contracted with the Joint Operations Center (JOC) Centralized Quality Review Section (CQRS) to perform a review of randomly selected customer contacts through contact recording. 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 quality measures used to assess FA performance:

    Embedded Quality Measures
    Customer Accuracy Providing 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. 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:

    1. Direct threats or physical intimidation.

    2. Implications or suggestions of violence.

    3. Stalking

    4. 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.

    5. Assault of any form.

    6. Physical restraint or confinement.

    7. Dangerous or threatening horseplay.

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

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

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

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

Threats, Assaults, and Bribes

  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. You should report the incident within a 30 minute time frame to the Situational Awareness Management Center (SAMC).

  4. 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:

      Form 9166, Bomb Threat Card, may also be used to collect information about the threat.

    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.

  5. 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.

  6. 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. You should notify your manager, local TIGTA officer, the Commissioner's Representative (CR), and local security personnel.

    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.

  7. 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 before releasing confidential tax information to the local law enforcement agency.

  8. 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.

  9. 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.

  10. See IRM 21.1.3.10.2, Bribery Attempts, for handling bribe attempts, including offers of gifts.

What You Should Do When Your Security Is Threatened
  1. See IRM 21.3.4.5.2, Threats and Assaults.

Caution Upon Contact (CAU) Taxpayer

  1. For information on "CAU" contacts, see IRM 25.4.2, Caution Upon Contact Taxpayer and IRM 21.1.3.11, Potentially Dangerous Taxpayer (PDT) or Caution Upon Contact (CAU) Indicators.

  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, Display of "CAU" Indicator.

Potentially Dangerous Taxpayer (PDT)

  1. For information on PDT contacts, see IRM 25.4.1, Potentially Dangerous Taxpayer, IRM 21.1.3.11, Potentially Dangerous Taxpayer (PDT) or Caution Upon Contact (CAU) Indicators, and IRM 21.1.3.11.1, PDT Indicator.

  2. 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, Display of "PDT" Indicator.

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:

    1. Visually monitor traffic in and out of TACs.

    2. 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.

    3. 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.

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 GM 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:

    Review and complete FAMIS as soon as practicable of or 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.

    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 GM 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 assisting VSD taxpayers with tax law questions; the ITAS reports their time and units to the VSD 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 is working referrals received from TAC Z. 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 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, the employee charges the time to TAC Z.

    Indirect Time:
    All indirect time will be charged to the employee’s home ODN.

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. Payment drop boxes. Payment drop boxes are not authorized to be present, or used, in TACs for any purpose.

  2. 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?

  3. 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.

  4. 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.

  5. 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.

  6. Certain payments presented at a TAC may vary from normal remittance processing procedures.

    • IRM 21.3.4.7.6, Large Dollar Non-Cash Payments

    • IRM 21.3.4.7.7.1, Payments Received with Form 4506

    • 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. AMS and/or IDRS should be used to verify 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 to apply a non-IA 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. Per IRM 5.19.1.6.4.16, IA Terms and Conditions, the taxpayer may not designate application of IA payments.

  2. Applying the payment. 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 and/or 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 the contact through QMatic.

  6. At the end of the workday, reconcile all payments and posting documents with the payment information listed 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. The SB/SE employee will annotate the OTCnet deposit voucher number and date in the cash conversion space on Form 809 receipt Part 3.

    2. If the SB/SE employee is not available, offer to provide the nearest TAC address of a TAC Form 809 receipt book holder where the taxpayer can travel to for service and call that location in advance to make sure the Form 809 receipt book holder is in the office before sending the taxpayer to another location.

    3. 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 locked metal container.

      Exception:

      Single large cash payment must be store inside deposit tamper evident bank deposit bag(s) in the safe until the money is picked-up by the courier.

    2. Non-cash remittance and documents with PII information must be secured in a lockable metal container.

  2. After duty hours:

    1. Store locked metal cash box with Form 809 receipt book and/or cash in the TAC safe overnight.

    2. All prior day cash receipts are to be kept in the safe until 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 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 at all times. 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 locked metal container.

Accepting Payments

  1. Verifying payment information. All payee lines must be over-stamped with "United States Treasury" except for the following:

    • US Treasury

    • U.S. Treasury

    • United States Treasury

      Note:

      The abbreviation "Treas" is acceptable when used in conjunction with "United State" or "U.S."

    • Internal Revenue Service

    • Department of Treasury

    • Department of the Treasury

      Note:

      The abbreviation "Dept" is acceptable when used in conjunction with "Treasury" .

  2. If the check or money order is made payable to the taxpayer, the taxpayer must endorse the check or money order. If the taxpayer is not available to endorse the check or money order, the check or money order must be returned to the taxpayer.

  3. Payment date. Do not accept checks that are post-dated or stale dated. Definition can be found in IRM 3.8.47.7.1, 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.

  4. 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.

  5. Authorized signature on payment. Verify that an authorized signature appears on the check or money order.

    Note:

    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.

  6. Additional information. Whenever possible, encourage the taxpayer to include the following additional information on the check or money order:

    1. Taxpayer's name and address.

    2. Daytime telephone number, beginning with area code.

    3. Tax period.

    4. Type of tax (i.e., 2290, 1040, 940).

    5. 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.

  7. 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.

  8. Frivolous Check. If a financial instrument or check is received with the characteristics of a frivolous check, see IRM 3.8.47.16, Frivolous Checks.

  9. 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 21.3.4.12.2.2, In-Scope Account Referrals.

      Example:

      Payment originally received 2/22/2018, overnight package lost, taxpayer is contacted for a replacement check. The replacement check is received 3/29/2018. We process the payment with a posting/received date of 3/29/2018. The adjustment on the account would be prepared for the abatement of interest and penalty from 2/22/2018 to 3/29/2018.

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 21.3.4-3, Form 3244 Payment Posting Voucher.

    7. Form 809, Receipt for Payment of Taxes. See Exhibit 21.3.4-2, 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.

    Note:

    If the amount of the payment is different from the amount shown on the posting document, line through the incorrect amount and handwrite the correct the dollar amount on the posting document. This includes the pre-printed payment amount coded on the bottom of a notice. Do not use white-out to make corrections.

  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. Refer to Exhibit 21.3.4-3, 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.

    Caution:

    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.

    1. 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.

    2. 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.

    Note:

    When posting payments to MFT 35 (shared responsibility payment) DPC 36, Individual Shared Responsibility Payment (Affordable Care Act) must be used. Also referred to as ACA Provision 5000A SRP voluntary payment (IMF MFT 35 and IMF MFT 65 ONLY).

  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 Non-Cash Payments

  1. A large dollar payment is a single IMF or BMF non-cash payment of $100,000 or greater.

  2. Do not accept non-cash 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
    Non-cash payment that meets criteria for processing using RS-PCC per IRM 3.17.278.10.1, Checks that CAN and CANNOT be Processed Through OTCnet. Immediately process via RS-PCC. See IRM 21.3.4.7.11.1, Overview of RS-PCC Payment Processing.
    Non-cash payment that does NOT meet criteria for processing using RS-PCC per IRM 3.17.278.10.1, Checks that CAN and CANNOT be Processed Through OTCnet.
    1. Transship the payment per IRM 21.3.4.7.10, Transshipping of Payments or Payments with Return.

    2. The individual envelope must be marked "Large Payment" .

    3. The payment must be transshipped on the day received or the next business day with managerial approval.

    4. An email notification must be sent to the appropriate SPC deposit unit to inform of single payments of $100,000 or greater. 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. Form 3913, Request for Return Check Cancelation, must be transshipped using Form 3210. Refer to IRM 21.4.3, Returned Refunds/Releases, and IRM 21.3.4.7.10, Transshipping of Payments or Payments with Return.

  3. IRC Section 965 Payments - See IRM 3.8.47.24, IRC Section 965 Payment Processing.

Payments Received with Form 4506
  1. 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. Payments received with 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 with Form 4506 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. See IRM 21.3.4.7.3, Receipt for Payments.

Offer In Compromise (OIC)
  1. All original, Form 656, Offer in Compromise (OIC), packages received must be date stamped and forwarded to the appropriate SPC via Form 3210, Document Transmittal.

  2. Non-cash payment received for OIC application fees and offer amounts will be processed by the campus OIC unit, not in TACs with RS-PCC.

  3. Cash payment cannot be accepted with Form 656, Offer in Compromise (OIC). DO NOT issue Form 809 receipt.

  4. If a check is received with Form 656, OIC package, do not complete Form 3244, or any other posting documents.

  5. If the taxpayer requests acknowledgement of the payment, employees may use a copy of the payment stamped with a Proof of Delivery stamp.

  6. Prepare Form 3210 following procedures listed in IRM 21.3.4.7.10, Transshipping of Payments or Payments with Returns.

  7. 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. For mailing address, see IRM 21.1.7.10.3, Processing Centralized Offer in Compromise (COIC) Payments.

  8. OIC packages without payments should be mailed to the address listed in the Form 656.

  9. Subsequent payment without a Form 656. Complete Form 3244 to process the subsequent payment using RS-PCC and take the following actions:

    1. A written payment specification was noted on the payment - apply the payment(s) directly to the tax liability as designated.

    2. No written payment specification was noted - apply the payment(s) directly to a tax liability to the best interest of the government.

    3. 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" .

  10. 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.

  11. Employees may assist with completion of Form 656only.

  12. Employees cannot assist in completing Form 656-B

  13. 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.

  14. Provide the taxpayer with an explanation of what is needed to document entries on Form 433-A.

  15. 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. For mailing address refer to IRM 3.17.243.10.9, Court Ordered Criminal Restitution Payments.

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)

      Note:

      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 the address below.

    Mailing address:
    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 receipt 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. Ensure that the taxpayer has the exact amount of the payment. DO NOT MAKE CHANGE.

  2. Ensure that the Form 809 receipt 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. Recount the cash 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 21.3.4-2, 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 who are 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 immediately in a locked metal container, inside a locked drawer.

  13. Mailing original return or form secured with cash payment - When cash payment is received with an original Tax Return or form, date stamp the Tax Return or Form with an official Received with Remittance date stamp. Tax returns include all 1040 series, 1040-NR, 2290, 94X series, 706, 709, 1120, and W-7 packages.

    1. Separate the Form 809 receipt for the cash 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.

  14. 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.

  15. Mail original Form 809 parts 1 and 3 to the appropriate SPC on Monday or first thing Tuesday morning.

  16. The Form 809 receipt 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 parts 1 and 3 with complete Trace ID. Form 809 receipts must be in sequential order.

    2. If applicable, include original VOID receipts part 1, 2 and 3 with explanation of the reason on the reverse of part 1.

    3. One copy of Form 795-A, Remittance and Return Report, with the reviewer’s initials.

    4. If applicable, include original Form 809 receipt for a non-cash payment part 1 and 3. Refer to the Note below.

    5. Form 3210, if multiple Form 795-As are transshipped in the same package.

  17. 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 must 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.

  18. The designated SPC for processing of paper tax returns can be found in IRM 21.3.4.8.6(1), Transshipping of Tax Returns.

  19. You may list tax returns or forms secured with cash payment where Form 809 receipt is transshipped separately on the same Form 3210 with tax returns or forms secured without payment.

  20. All packages containing PII without payments are required to be sent via a private delivery carrier (UPS and FedEx). Shipping by UPS or FedEx ground is recommended.

  21. 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 Handling Cash Payments with a Newly Assigned EIN.

    3. If received with Form 4506, Request for Copy of Tax Return.

    4. If received with Form 656, Offer in Compromised (OIC) Application.

  22. Keep part 4 of Form 809 with the receipt book.

  23. Secure the Form 809 receipt book in a locked metal cash box inside a locked metal container/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 21.3.4-2, 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 21.3.4.13.1.2, 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 21.3.4-2, 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 21.3.4-2, 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:

      1. Replacement Form 809 receipt parts 1 and 3

      2. 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:

      1. Form 809 receipt parts 1, 2 and 3 of the replacement receipt

      2. Submit part 2 of the replacement receipt

      3. 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 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 a Form 809 receipt 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:

    1. Receipts are submitted promptly after issuance.

    2. Errors to non-critical items have been properly corrected and initialed.

    3. 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 must 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.

  5. If the TAC has an approved Form 809 cash deviation, see IRM 21.3.4.7.3, Receipt for Payments.

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 GM. 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 Breach 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 area director.

  2. A receipt book is assigned for the exclusive use of the intended employee only.

  3. GM may not approve transfer of an assigned Form 809 receipt book to another employee.

  4. A receipt book is not transferable.

  5. 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.

    3. Once the employee receives the Form 809 receipt book the employee must return the signed acknowledgement page of the Form 809 receipt book to the SPC teller unit within five (5) workdays of receipt.

    4. The acknowledgement page of the Form 809 receipt will be returned via Form 3210.

      Example:

      If John Doe is assigned Form 809 receipt 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.

  6. 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.

  7. All Form 809 receipt users must use receipts in sequential order and begin using a new Form 809 receipt book only after issuance of all receipts from their current Form 809 receipt book.

  8. 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.

  9. 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.

  10. 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

  11. 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.

  12. 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.

  13. The GM will review and authorize issuance of a new book.

  14. TAC employees authorized the use of pseudonyms must include the registered pseudonym when requesting or reordering Form 809 books.

Returning Form 809 Receipt Book
  1. Return a partially used Form 809 receipt book if an employee:

    1. Separates from the Service through a par action.

    2. Transfers to a different functional area or area office on a permanent or temporary basis.

    3. No longer is required to use a receipt book as part of their tasks.

  2. The employee must return the partially used Form 809 receipt book to the issuing SPC within ten (10) business days.

  3. The Form 809 receipt book is not transferable between employees and should not be destroyed.

  4. When an unused or a partially used receipt book is no longer required by an employee, void the remaining receipts by writing "VOID" across the front of each receipt.

  5. Return depleted Form 809 receipt book (book cover and part 4), partially used Form 809 receipt books using Form 3210 to the issuing SPC within ten (10) workdays of last receipt issued or within ten workdays when no longer required due to position change (transfer, promotion, retirement, etc.) via UPS or FedEx traceable overnight mail.

  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.

  8. Form 5919, Teller Error Advice, can be issued to the Form 809 receipt book owner if SPC become aware that a Form 809 receipt book has not been returned within ten (10) business days.

  9. If a Form 809 receipt book is lost, missing or stolen during transit, refer to IRM 3.8.47.6.18, Return Partially Used Form 809 Book.

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 receipt 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.

    Note:

    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 receipt 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.

      Note:

      Employees who process non-cash payments only are not restricted and can have sensitive or adjustment related command codes in their profile.

  5. Command code BYPAS: Used to activate or remove a temporary bypass to a restriction in an employee’s IDRS profile.

    Note:

    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. IDRS cash 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.

IDRS Command Codes Used for Cash Payment
  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 add CC CMODE to a designated employee. If there is no IDRS input person available in your TAC, find an employee in another TAC to post your payment for you. The designated employee might have to use CC CMODE. If the designated employee in the other TAC has an IDRS profile not aligned to the same campus as that the Form 809 receipt book holder, he/she would have to use CC CMODE for the appropriate SPC to post the payment correctly.

    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 CMODEAU 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 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 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 journalizing 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.

    Note:

    Credit taxpayer accounts for the exact amount of cash received from the taxpayer.

  2. Form 2424 requirements - An electronically/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 electronically/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 electronically/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 Form 809 receipt 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:

    1. 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.

    2. 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 daily.

  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-A, Field Assistance 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. 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.
    1. Secure the deposit in the safe.

    2. 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.

    3. 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.
    1. If no backup is available, immediately contact your area remittance analyst to advise them of the system failure.

    2. Secure the deposit in the safe.

    3. 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.

    4. 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.
    1. Immediately contact your area remittance analyst to advise them of the system failure.

    2. Secure the deposit in the safe.

    3. 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.

    4. 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.
    1. Immediately contact your area remittance analyst to advise them of the system failure.

    2. Secure the deposit in the safe.

    3. Once the OTCnet system is restored, the Deposit Preparer must delete the saved draft of the OTCnet deposit from OTCnet.

    4. 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.
    1. Immediately contact your area remittance analyst to advise them of the system failure.

    2. Secure the deposit in the safe.

    3. 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.

    4. 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 Documents, is the repository for TAC cash deposit documents for Accounting Redesigned Review Accounting System (RRACS).

  2. 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 Documents, no later than close of business of the OTCnet Deposit Ticket Day.

    File Creation
    File one:
    1. One photocopy of each Form 809 part 3 receipt with the 20-digit trace ID.

    2. 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.

    3. If any Form 809 receipts were issued for a non-cash payment, copy of part 3.

    File two:
    1. IDRS prints "PAYMENT" from response page to CC PYBAL.

    2. 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:

      02.03.18 809; 02.03.18 PYBAL; 02.03.18 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 Documents, 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 receipt 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. Refer 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 UPS or FedEx 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-A, Field Assistance Receipt for Transport of IRS Deposit
  1. Form 10160-A, Field Assistance 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 listed on the form must be used when completing Form 10160-A, Field Assistance Receipt for Transport of IRS Deposit.

  3. Form 10160 must be attached to the OUTSIDE of the deposit bag.

  4. The Form 809 receipt book holder (or designee) will prepare and sign Form 10160-A, Field Assistance Receipt for Transport of IRS Deposit.

  5. Form 10160 must be completed for each courier pickup associated with Courier Service and Single Large Deposit for TACs with Smart Safe Service.

  6. Form 10160-A instructions are on the form.

  7. Loomis Courier Service: If Form 10160-A 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-A, 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-A 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-A is only required for single large cash payment/special pick-up for TACs with Smart Safe.

  9. When Form 10160-A is not returned and you have taken the appropriate actions to ensure that the deposit(s) was made:

    1. Check OTCnet (after two (2) business days) to determine if the deposit was confirmed.

    2. If deposit was confirmed, your Form 10160-A issue for that 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-A with the date the form was received from the bank via courier.

    6. Retain each Form 10160-A 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 Form 809 receipt 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 receipt 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 receipt 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 cannot be completed for a cash payment because IDRS is down or no TIN assigned, complete 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.

      Note:

      See IRM 21.3.4.7.8.8.4, Form 2424: Correcting Input of Duplicate Payments and Errors.

  8. A cash payment cannot be accepted:

    1. Without an EIN. Refer to IRM 21.3.4.14, 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)., and IRM 21.7.13.3.5.1, EIN Toll-Free Telephone Service-Domestic Entities, for alternative methods to obtain an EIN.

    2. 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).

Procedures for Processing Cash in TACs with Courier Service
  1. The Form 809 receipt book holder (or designee) must complete a courier package:

    1. Complete the bank deposit slip. For single large cash payment, a bank deposit slip must be completed for each disposable tamper evident bank deposit bag. The bank deposit slip must reflect the amount in the tamper evident bank deposit bag.

    2. Immediately place the bank deposit slip and cash in envelope.

    3. Complete the outside label of the disposable tamper evident bank deposit bag with the courier pick-up information.

    4. Place the 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.

      Exception:

      Single large cash payment must be stored inside deposit tamper evident bank deposit bag(s) in the safe until the money is picked-up by the courier.

    6. Complete Form 10160-A, Field Assistance Receipt for Transport of IRS Deposit. For preparation refer to IRM 21.3.4.7.8.13, Preparing Form 10160-A, Field Assistance Receipt for Transport of IRS Deposit.

      Note:

      If the large cash payment has more than five deposit tamper evident bank deposit bags, more than one Form 10160-A is required.

    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 receipt 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 receipt 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.

    5. When completing the OTCnet Deposit Ticket, block 6 must be notified with "Large Payment" .

  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, follow the reporting steps below.

      Report the incident to:
      The 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 receipt 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 receipt 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.

  15. A standard of deposit for cash payments. 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.

  16. To meet the 24 hour deposit standard, all cash payments must be processed on the day they were received or no later than the next business day. A cash payment is considered processed once IDRS is input and OTCnet deposit ticket has been submitted for deposit.

    Note:

    IDRS input must be completed before OTCnet deposit ticket can be prepared and approved.

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-A 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-A 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 current fiscal year plus three (3) fiscal years.

    Note:

    Managerial approval is required before any courier retention files can be disposed. Refer to IRM 1.4.11.19.9, Disposal of Remittance and Non-Remittance Form 795-A and Form 3210 Retention Files.

    1. Copy of bank deposit slip

    2. Form 10160-A with TAC, courier and bank signatures and date of receipt.

      Note:

      If Form 10160-A is not returned by the courier as required, retain the file copy of the Form 10160-A with a statement noting that the bank signed copy of the Form 10160-A 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. If applicable, Form 2679, Teller’s Daily Balance and Reconciliation.

    12. IDRS print PAYMENT from response screen CC PYBAL.

    13. 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.

      Note:

      Refer to IRM 21.3.4.7.8.8.4, Form 2424: Correcting Input of Duplicate Payments and Errors.

  11. A cash payment cannot be accepted:

    1. Without an EIN. 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.

    2. 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).

  12. After the taxpayer has left, the Form 809 receipt 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 Form 809 receipt book holder (or designee) 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(s) 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 Form 809 receipt 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.

    Note:

    If the IDRS input will be done from a remote location, the review and reconcile must be done by another employee in the TAC with the Form 809 receipt book prior to being electronically sent to the inputter. 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.

  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 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 IDRS input cannot be completed, complete Form 2424, Account Adjustment Voucher, (when applicable) to confirm payment(s) not processed on IDRS. Notate in the comments section of Form 2424 "NEW EIN" or "IDRS DOWN" .

      Note:

      Refer to IRM 21.3.4.7.8.17, Loss or Shortage in TACs with Courier Service or Smart Safe Service.

    4. 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" .

      Note:

      Refer to IRM 21.3.4.7.8.8.4, Form 2424: Correcting Input of Duplicate Payments and Errors.

  4. 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).

  5. 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.

  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 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 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 receipt book holder.

  7. OTCnet Approver (or designee) - Will verify outstanding OTCnet deposit tickets are confirmed.

    If... Then...
    A an OTCnet deposit ticket is not "CONFIRMED" within two (2) business days from the input date.

    Note:

    For a manual drop, the confirmation date is no later than two (2) business days from the date the courier picked up the deposit.

    Contact manager for resolution. The TAC office must contact the Depository’s Point of Contact (POC) to advise and determine status of the unconfirmed deposit within 24 hours.
    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:
    1. The area remittance analyst including the results of the above contact. The area remittance analyst will contact the headquarters courier project manager for handling.

    2. he 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.

    3. 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 Form 809 receipt 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 receipt book holder.

  11. The Form 809 receipt 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.

  14. A standard of deposit for cash payments. 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.

  15. To meet the 24 hour deposit standard, all cash payments must be processed on the day they were received or no later than the next business day. A cash payment is considered processed once IDRS is input and OTCnet deposit ticket has been submitted for deposit.

    Note:

    IDRS input must be completed before OTCnet deposit ticket can be prepared and approved.

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.

    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.
    If the taxpayer does not have a replacement bill or the replacement bill is not accepted by the Smart Safe:
    Void the current Form 809 receipt with the total cash payment received.
    Keep the rejected bill(s).
    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.

    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.
    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 receipt 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 receipt 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 Form 809 receipt 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.

    Note:

    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 payment(s) were processed via IDRS.

    3. When IDRS input cannot be completed, complete Form 2424, Account Adjustment Voucher, (when applicable) to confirm payment(s) not processed on IDRS. Notate in the comments section of Form 2424 "NEW EIN" or "IDRS DOWN" .

    4. 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" .

      Note:

      Refer to IRM 21.3.4.7.8.8.4, Form 2424: Correcting Input of Duplicate Payments and Errors.

  7. 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.

  8. 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.

  9. 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.
      Associated with the Manual Drop rejected bill retention file.
  10. The Form 809 receipt 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 not deposited 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 to request special pick-up by the courier as soon as possible via an email containing the following information:
    1. TAC name

    2. TAC Address

    3. Deposit amount

    4. Identify date when the large cash payment package is ready for the special courier pick-up

    Caution:

    Ensure that the large cash payment package is ready to be picked on the day and time the courier confirmed the pick-up.

    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 not deposited 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 receipt 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. Complete the bank deposit slip for each disposable tamper evident bank deposit bag. The bank deposit slip must reflect the amount in the tamper evident bank deposit bag.

  9. Immediately place the bank deposit slip and the cash in an envelope.

  10. Complete the outside label of the deposit tamper evident bank deposit bag with the courier pick-up information.

  11. Place the envelope with the cash and bank deposit slip in the disposable tamper evident bank deposit.

  12. All single large cash payments must be stored in the TAC’s safe until the money is picked up by the courier.

  13. Form 10160-A, Field Assistance Receipt for Transport of IRS Deposit, MUST be completed for single large payments that cannot fit into the smart safe.

    Note:

    If the large cash payment has more than five deposit tamper evident bank deposit bags, more than one Form 10160-A is required.

  14. Refer to IRM 21.3.4.7.8.13, Preparing Form 10160-A, Field Assistance 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-A 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-A 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 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 the current fiscal year plus three (3) fiscal years as determined by using the table below for each deposit completed each day.

    Note:

    Managerial approval is required before any Smart Safe retention files can be disposed. Refer to IRM 1.4.11.19.9, Disposal of Remittance and Non-Remittance Form 795-A and Form 3210 Retention Files.

    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-A with TAC, courier and bank signature

    • Form 2679, Teller’s Daily Balance and Reconciliation

     

    Note:

    If Form 10160-A is not returned by the courier as required, retain the file copy of the Form 10160-A with a statement noting that the bank signed copy of the Form 10160-A 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 the 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. Refer to the Self-Help Online Tutorials (SHOTS) for instructions on completing Form 795-A. .

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

      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 another 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.

    From the AMS home page, access:
    Tools
    Remittance
    Search/Edit

    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 Separation 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 error(s) are found during the review and reconciliation of the Form 795-A, payment(s) and posting document, line through and manually write the correct information. DO NOT use white-out.

  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 the instructions for completing Form 3210 on the FA Insider.

Supplemental Form 795-A
  1. Supplemental Form 795-A procedures are required when transshipping payments to SPC for processing no 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.

    Note:

    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:

    1. Form 809 remittances IMF or BMF via Form 795-A to the SPC that issued the Form 809.

    2. All IMF and BMF remittances without original returns will be sent to the aligned W&I SPC.

    3. BMF original returns with remittances will be sent to the appropriate SPC based on the geographic location of the TAC.

    4. 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.

    Note:

    All payments will be transshipped via overnight traceable mail.

  4. Generate campus ship labels from the UPS website http://www.ups.com/.

    Note:

    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 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.

    1. 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.

    2. List Form 3913 with returned check on Form 3210, Document Transmittal. Form 3210 must be mailed using UPS or FedEx overnight traceable mail and be listed on the remittance acknowledgement transmittal. Refer to IRM 21.3.4.7.12, Remittance Acknowledgement Transmittal From 795-A and Form 3210 Process.

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 3.17.278.10.3, 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 21.5.7, Payment Tracers, to locate the payment.

Overview of RS-PCC Payment Processing
  1. Most 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 3.17.278.10.1, 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
    Form 2063 , U.S. Departing Alien Income Tax Statement
    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 always be secured 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.

    Note:

    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.

    3. If the entity information of the discovered remittance is unknown refer to IRM 21.3.4.7.11.15, 21.3.4.7.11.15 Processing Unidentified Perfect and Imperfect Payments Using RS-PCC.

  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 remittances 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 RPSID 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 RPSID 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... Then...
      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.
      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 RPSID 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 separation 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 3.17.278.12.7(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 3.17.278.12.8(9), Formatting Data Entry Fields

    2. Must be 3 characters.

    3. Must be numeric.

  10. DPC:

    1. Must be 2 characters.

    2. Must be numeric.

    3. Refer to IRM 3.17.278-1, DPC Codes.

    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 3.17.278.12.7, 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.

    Note:

    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 2D scanner is 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 2D 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:

    1. 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.

    2. When the MICR line is displayed in red, correct it immediately.

    3. 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:
      For trouble shooting see the RS-PCC Scanner User Manual.
      When the scanner cannot read any or all 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.

    Note:

    Input MICR line information in the same order as notated on the check or money order.

  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
    The dollar amount is legible before scanning the next check or signing out of the batch

    When all payments for a batch have been scanned, click on "Finish" to close the batch.

  20. 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)

  21. 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.

  22. 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.

  23. 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.

  24. The person completing the scanning will notify the GM or designee immediately that the batch is in Awaiting Approval status so that this is completed. The batch will not go to "Ready for Key Verification" until this is completed.

  25. 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.

  26. 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.

  27. Complete the Scanned by line of Form 14443 per IRM 21.3.4.7.11.2, Completing Form 14443, RPSID Label.

  28. 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.

  29. When key verification is completed remotely, the TAC will provide the Key Verifier:

    1. Copy of Form(s) 795-A with the reviewer’s initials or "1 person in TAC" in the reviewer’s initial box.

    2. The Key Verifier will KV the dollar amount only from the check image and Form 795-A.

    3. Refer to IRM 21.3.4.7.11.9, Request for Temporary Change or Permanent Change for One-Person TACs in Key Verification Requirements, for additional information.

  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.

    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.
  2. 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.

  3. Once the approval has been completed the Manager or designee must print the "Ready for Key verification" batch listing.

  4. 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) can 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:

    1. The single payment KV process view; remittance and transaction information on the same screen.

    2. 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.

    Note:

    When key verification is completed remotely, the key verification field will be completed by the employee at the TAC where the checks were received and scanned. The employee’s SEID (who KV’d the batch), key verification date, number of remittances KV’d and total dollar amount will be recorded. The employee at the TAC were the checks were scanned will again count the checks to ensure all checks that were scanned match the checks KV’d. If the number of remittances KV’d is different from the number of remittances scanned, provide an explanation in the comments column. All discrepancies and reasons must be recorded.

  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,
    1. Transship payment(s)

    2. 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
    1. Use subject line: Technical Support needed for a Batch of Payments that cannot be processed.

    2. 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.
    1. Payment is to be deleted from the batch.

    2. Update Form 14443, RPSID Label, and initial the changes.

    3. Update Form 795-A to accurately reflect the total checks and total dollar amount of the batch.

    4. Ensure that the removed payment is listed on Form 795-A to be transshipped.

    5. 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.

    6. 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 Scanner Issue Log using the following chart:

    Column: Entry:
    (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-OTC ELVIS 215 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-OTC ELVIS 215 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.

    Note:

    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 3.17.278.12.17.1, 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-OTC ELVIS 215 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-OTC ELVIS 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 3.17.278.12.17.3.1, 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 shred.

    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, 2018; the settlement date listed on Form 14443 is May 10, 2018. The settlement date of May 10, 2018 is more than 60 days but less than 90 days from today AND 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, 2018; the settlement date listed on Form 14443 is May 10, 2018. The deposit ticket date of May 10, 2018 is more than 60 days but less than 90 days from today AND 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. Once the batch has been approved for shredding at least once a month, within 30 days from the batch of payments being approved for shredding date, 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 3.17.278.12.17.3.2, Reconciliation Report/Batch Listing.

RS-PCC Deposits/Payment Search
  1. The Deposit function displays all batches deposited through OTCnet. Refer to IRM 3.17.278.12.15, 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 3.17.278.12.16, RS-PCC Payment Search, for specific information.

RS-PCC Retention File
  1. Taxpayer Assistance Centers 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.

    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.

  5. Managerial approval is required before any RS-PCC three (3) year retention files can be shredded/burned. Refer to IRM 1.4.11.19.9, Disposal of Remittance and Non Remittance Form 795-A and Form 3210 Retention Files.

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 3.13.5.15, 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 3.17.278.12.17.4, 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 3.17.278.12.6, 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 tracking through maintenance of records in separate binders for Remittance and Non-Remittance for each TAC.

    2. Assignment of unique transmittal number(s) from the transmittal tracker maintained on the Remittance - Home SharePoint for your area and group.

    3. Completion of follow-up actions 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. Retention files are to be maintained for the current fiscal year plus three (3) fiscal years.

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 electronically maintained on the Remittance - Home SharePoint for your area and group. The TAC should not keep a paper copy of the Transmittal Number Tracker for daily tracking/maintenance.

  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:
    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
  5. 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.

  6. 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, Form 809 receipts, and Forms 3913 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 until the month is closed out.

    Note:

    GMs with multiple TAC locations have an option to have the acknowledgment of Forms 795-A and Forms 3210 centralized, however separate binders are maintained for each TAC

    .

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 the package was mailed.

  2. The SPC must acknowledge each item 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 file copy must be replaced by the acknowledgement copy in the TAC file, unless the original is a Supplemental 795-A with explanation on the reverse side. See first If/Then Note in (7) below.

  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.

      Note:

      GMs with multiple TAC Locations have an option to have the acknowledgement Binders and Retention Files centralized in one TAC location.

  5. Daily, a designated TAC employee must review binders to identify unacknowledged Forms 795-A and Forms 3210 that require follow-up actions.

  6. Form 10946, Follow-up 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.

  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,  
    1. Date stamp the acknowledgement received with the TAC official Received date stamp.

    2. The acknowledgement copy will replace the original file copy Form 795-A or Form 3210 in the TAC file.

    3. File in the binder under the 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 original 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 original 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,  
    1. Date stamp the acknowledgement Form 795-A or Form 3210 received with the TAC official Received date stamp with the date document is received.

    2. Associate stamped acknowledgement with the original file copy Form 795-A or Form 3210 and Form 10946.

    3. File in the binder under the 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 (8) 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 original 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,  
    1. Print TXMOD screen for each payment confirmed.

    2. Attach IDRS print to the unacknowledged Forms 795-A/Form 3210 and Form 10946 to confirm receipt.

    3. File the unacknowledged transmittal with IDRS print in the designated binder under the Acknowledgement tab.

    Form 795-A and/or Form 3210 acknowledgment is received after UPS/FedEx proof of delivery confirmation and IDRS confirms the payments were processed,  
    1. Date stamp the acknowledgement received with the TAC official Received date stamp.

    2. File in the binder under the 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... Then... And...
    On the fifth (5th) business day from when the follow-up action was completed, remittance or acknowledgment Form 795-A has not been received. Contact the SPC manager and liaison listed on SP Center Field Office Payment Processing Key Contacts and Liaisons via email for confirmation. Copy your remittance area analyst. Use the email subject line: Follow-up on unacknowledged transmittal associated with Form 809.
    If... And... Then...
    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 (8) below. File unacknowledged transmittal with incident report information in the designated binder under the Acknowledgement tab.

    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 GM

    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 to ensure that all account issues are properly addressed.

Retention Files for Remittance Acknowledgement Transmittal Procedures
  1. Retention file for remittance acknowledgment transmittals Form 795-A and Form 3210 must be maintained for the current fiscal year plus three (3) fiscal years from the 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

    Note:

    Managerial approval is required before any remittance acknowledgment retention files can be disposed. Refer to IRM 1.4.11.19.9, Disposal of Remittance and Non-Remittance Form 795-A and Form 3210 Retention Files.

  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 the current fiscal year plus three (3) fiscal years from the month and year of the transmittal tracker. Use the table below to determine documents that are 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 Received date stamp

    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.

    Acknowledgment received after follow-up action,  
    1. Unacknowledged transmittal Form 795-A and Form 3210

    2. Form 10946, follow-up action

    3. Acknowledgment transmittal Form(s) 795-A and Form 3210 stamped with the TAC’s Received date stamp

    Acknowledgement NOT received after follow-up action, Form(s) 809 receipts were listed on the transmittals,
    1. Unacknowledged transmittal Form 795-A and Form 3210

    2. Form 10946, follow-up action

    3. UPS or FedEx Delivery Confirmation

    4. SPC written confirmation that Form(s) 809 were received

    Acknowledgement NOT received at all, UPS or FedEx does not confirm the package was delivered,
    1. Unacknowledged transmittal Form 795-A and Form 3210

    2. Form 10946, follow-up action

    3. UPS or FedEx confirmation (shows not delivered)

    4. Copy of PGLD IM office report as required per IRM 21.3.4.7.16, Loss or Shortage of Payments

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 GM 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 Form 5919.

  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. 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 TAC 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.

  2. 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. Refer to IRM 21.3.4.7.15, Discovered Remittances, for procedures to process cash payment received in the mail room.

  3. 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. 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 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.

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. The employee or designee must:

    1. Complete a separate Form 795-A for discovered remittance.

    2. Indicate "Discovered Remittance" in the comments.

    3. If the remittance is unidentifiable, indicate "Unidentified cash or check" in lieu of name control.

    4. If the received date cannot be determined, use the date the remittance is dated.

      Note:

      A supplemental Form 795-A is required for transshipping if the remittance cannot be scanned using RS-PCC. See (6) below

      .

  4. 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.

  5. 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.

  6. If the non-cash remittance cannot be processed at the TAC using RS-PCC, it should be transshipped to SPC for processing no later than close of business the day it was discovered. Prepare a supplemental Form 795-A with the determined received date. If the received date cannot be determined, use the date shown on the remittance. See IRM 21.3.4.7.9.3, Supplemental Form 795-A.

  7. If cash is discovered, it must be processed at the TAC or converted to a money order or cashier check and made payable to the United States Treasury. Never send cash in the mail to SPC for processing.

  8. 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.

  9. 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. Refer to IRM 21.3.4.7.8.11, Submission Processing Accounting and Tax Payment (ATP) Branch SharePoint Site.

  10. If the unidentified cash is discovered at a Courier or Smart Safe site, follow procedures listed:

    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.

    7. Keep any supporting documentation including the Supplemental Form 795-A with the remittance.

      Note:

      Form 809 is not to be completed when there is an unidentifiable discovered cash remittance.

  11. If 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.

  12. 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. The 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 Breach 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.

    Note:

    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. If 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 he/she 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 he/she readily sees or hears, not his/her 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.

    Field Assistance exceptions to the Return Acceptance Policy:
    Returns received from taxpayers (non-preparers).
    Tax Returns received with remittance.
    1. FA employees will accept tax returns with remittances.

    2. Remittances must be processed within the 24-hour deposit standard.

    3. FA employees will provide the tax return preparer information on making payments on behalf of their clients using EFTPS and the electronic filing options.

    Form 4868
    Any individual or business extension forms which can be accepted at any time, not limited to the due date only.
    Form 4506-T
    Imminent Refund Statute Expiration Date (RSED) returns.
    Prior year returns (nonfilers).
    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 (i.e., delinquent returns or to start/stop an installment agreement).
    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.
    For Form 2290, see IRM 21.3.4.17.1, TAC Employees’ Responsibilities for Form 2290, for information to provide to 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. 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, and other situations where it is in the best interest of the taxpayer and the Service.

Date Stamping Tax Returns

  1. TAC employees must stamp all tax returns and forms including extension requests 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 or forms including extension requests secured at a TAC office can be provided. Stamp the front-page copy of the tax return or form including extension requests 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 or form including extension requests that has already been filed, a "duplicate" tax return. Advise the taxpayer that they must wait for processing. If the return is not processed after eight weeks, see IRM 21.4.1.4.1.1, 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 many 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 21.3.4.12.2.2, 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 5.19.22.5.3, 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.

  2. Refer to the Self-Help Online Tutorials (SHOTS) for assistance in completing the Form 3210.

  3. All documents being transshipped to the same SPC and stop number can be on the same Form 3210.

  4. Separate Forms 3210 are not required when transshipping forms or documents without payment or with payment that were 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 documents when the associated non-cash payment was processed using RS-PCC and/or associated 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 and date must appear on all copies of Form 3210.

  4. Employees must follow the rules governing Separation 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 place of the reviewer’s initials.

  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.

  8. Releasing Official - Typed or written signature and title of the person who prepared and/or mailed the Form 3210.

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 10.5.1.6.7.3, 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. Form 3210, Document Transmittal, is the transmittal used to record all tax return, forms and/or documents received at the TAC. Refer to IRM 21.3.4.8.4, Preparing Form 3210, Document Transmittal.

  2. When transshipping tax returns, forms, or other documents containing PII data to the designated SPC, refer to IRM 21.3.4.8.6, Transshipping of Tax Returns. All Form 3210s require:

    1. Manual filing and maintaining Form 3210 retention file copies in separate binders for Remittance and Non-Remittance for each TAC

    2. Assignment of unique transmittal number(s) for each Form 3210 from the transmittal tracker document is maintained on the Remittance - Home SharePoint for your area and group

    3. Acknowledgements Form 3210 for Non-remittance can be closed with UPS or FedEx proof of delivery when acknowledgment is not received from SPC within five (5) business days after the ten (10) days has expired

    4. Retention files are to be maintained for the current fiscal year plus three (3) fiscal years.

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.
    IMPORTANT: 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 electronically maintained on the Remittance - Home SharePoint for your area and group. There are separate trackers for remittance and non-remittance documents. The TAC should not require keep a paper copy of the transmittal number tracker for daily tracking/maintenance.

  4. If a transmittal number is skipped or duplicated in error, notate the error and the date on the transmittal number tracker in Date Transmittals Mailed column.

    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 9/3/2018
    Example: N-MEM-09-002 skipped
    Example: N-MEM-09-003 and N-MEM-09-002 used on 9/4/18 and 9/5/18
  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 until the month is closed out.

    Note:

    GMs with multiple TAC locations have an option to have the acknowledgment of Form 3210 centralized, however, separate binders must be 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. The SPC must acknowledge each item on Form 3210 with a distinctive check mark on the transmittal form OR should be signed or stamped indicating receipt.

  3. All Form 3210 acknowledgements 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.

  4. Daily, a designated TAC employee must review binders to identify unacknowledged Forms 3210 that require follow-up actions.

  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... Then...
    SPC campus provided acknowledgement copy of Form 3210 within ten (10) business days from the date original date package was mailed or before follow-up action is completed
    1. Date stamp the acknowledgement received with the TAC official Received date stamp.

    2. The acknowledgement copy will replace the original copy Form 3210 in the TAC file.

    3. File in the binder under Acknowledgement tab.

    SPC Campus provided acknowledgement copy of Form 3210 within ten (10) business days from the original date the package was mailed, however, documents listed on Form 3210 were distinctively marked not received
    1. Check UPS or FedEx tracking to confirm the package was delivered.

    2. Refer to the applicable steps below in this table.

    UPS or FedEx tracking information does not confirm the package was delivered
    1. Consider the package to be lost.

    2. Report the incident within one hour of identifying it as lost following guidance shown in (7) below.

    UPS or FedEx tracking information does confirm the package was delivered
    1. Print UPS or FedEx proof of delivery and attach to the partially acknowledged Form 3210 retention file.

    2. File the stamped, acknowledged Form 3210 and UPS or FedEx proof of delivery in the binder under Acknowledgement tab.

  6. If Form 3210 acknowledgement copy for Non-Remittances is not received by the 10th business day from the date the package was mailed, follow the chart below.

    If... Then...
    Acknowledgement Form 3210 has NOT been received within five (5) business days after the 10th business day has expired
    1. Check UPS or FedEx tracking to confirm the package was delivered.

    2. Refer to the applicable steps below in this table.

    UPS or FedEx tracking information does not confirm the package was delivered
    1. Consider the package to be lost.

    2. Report the incident within one hour of identifying it as lost following guidance shown in (7) below.

    UPS or FedEx tracking information does confirm the package was delivered
    1. Print UPS or FedEx proof of delivery and attach to the original copy of Form 3210.

    2. File in the binder under Acknowledgement tab.

    Form 3210 acknowledgement is received after UPS or FedEx proof of delivery confirmation
    1. Date stamp the acknowledgement Form 3210 received with the TAC’s official Received date stamp.

    2. File in the binder under Acknowledgement tab, stapled to the original file copy of Form 3210 and UPS or FedEx proof of delivery for this transmittal.

  7. 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 current fiscal years plus three (3) fiscal years from the year of the transmittal tracking number. Documents must be:

    • Maintained in 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

    Note:

    Managerial approval is required before any non-remittance acknowledgment retention files can be shredded/burned. Refer to IRM 1.4.11.19.9, Disposal of Remittance and Non-Remittance Form 795-A and Form 3210 Retention Files.

  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 the current fiscal year plus three (3) fiscal 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 TAC’s official Received date stamp
    Acknowledgment received after closed by UPS or FedEx proof of delivery, UPS or FedEx confirmed delivery
    1. Unacknowledged Form 3210

    2. UPS or FedEx proof of delivery print

    3. Acknowledgment Form 3210 stamped with the TAC’s official Received date stamp

    Acknowledgement NOT received after closed by UPS or FedEx proof of delivery, UPS or FedEx confirmed delivery
    1. Unacknowledged Form 3210

    2. UPS or FedEx proof of delivery print

    Acknowledgement NOT received, UPS or FedEx did not confirm delivery
    1. Unacknowledged Form 3210

    2. UPS or FedEx proof of delivery showing package was not delivered

    3. Copy of the PGLD IM report

    Acknowledgement received after package was completed by one of the items above in this table,  
    1. Acknowledgement Form 3210 with the TAC’s official Received date stamp

    2. UPS or FedEx proof of delivery print

    3. If applicable, PGLD IM report 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. Daily, 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.

Tax Law Assistance

  1. The objective of FA Tax Law Assistance is to promote compliance by helping taxpayers understand and meet their tax responsibilities. Every taxpayer with a tax law question must be offered either an answer or a referral.

  2. To this end, the following items must be completed before starting to answer a tax law questions:

    1. Respond to the taxpayer’s opening statement by acknowledging that you will help.

    2. Actively listen to the taxpayer’s question/issue.

    3. Target, paraphrase, and confirm the tax law question with the taxpayer.

      Note:

      Listen for Taxability, Eligibility and Deductibility (TED), statements such as when, "that is not taxable" , "you are not eligible" , or "that is not deductible" are used.

    4. Determine if the question is in-scope, out of scope, answered only during the filing season or answered all year.

    5. Identity the correct Interactive Tax Law Assistant (ITLA) topic to use, or if not available, the referenced material needed to use the Publication Method.

    6. Provide a correct and complete response.

  3. Summarize the information you provided and check for the taxpayer’s understanding.

  4. Advise taxpayers that answers to their question can be found using the Interactive Tax Assistant (ITA) and other available tools on IRS.gov/ITA. Offer Pub 5136-A, IRS Services For Individuals, for future reference. Only print when offered to the taxpayer you are assisting.

Filing Season Only/All Year Tax Law Assistance

  1. FA offers basic IMF/Form 1040 tax law assistance when demand for it is highest, during the filing season as more taxpayers ask questions to meet their filing requirements. This allows FA to maximize the availability of other services during the rest of the year.

  2. Filing Season Only tax law assistance:

    1. IMF/Form 1040 "pure" tax law questions within FA scope will be answered from January through the Form 1040 mid-April due date (see exceptions below).

    2. This applies to inquiries from taxpayers asking "pure" tax law questions, those which are not related to an account inquiry.

    3. The scope of services for tax law assistance includes answering questions involving basic forms and schedules but does not include line-by-line tax return preparation.

  3. All Tax Year tax law assistance:

    1. The following in-scope tax law topics will be answered year-round.

      Note:

      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.

    2. The following topics will also be answered all year.

      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)

      Note:

      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.

      Other In-Scope Topics
      • Alien Clearance

      • Alien Residency Status

      • Amending Individual Tax Returns (Form 1040X)

      • Disaster Relief

      • Injured Spouse (Form 8379)

      • Innocent Spouse Relief (Form 8857)

      • Individual Tax Identification Number (Form W-7)

      • Tax Reform - Tax Cuts and Jobs Act (TCJA)

      Affordable Care Act (ACA)
      • Individual Shared Responsibility Payment

      • Premium Tax Credit

      • Household Income - Individual Shared Responsibility Payment

      • Household Income - Premium Tax Credit

    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.

The Interactive Tax Law Assistant (ITLA)
  1. To help you accomplish your job, ITLA was created to be a simple, easy-to-use interactive tool to guide you through the complex maze of IRS tax law rules and procedures.

  2. Use of the ITLA is mandatory when answering any in-scope tax law question for which there is an ITLA Tax Law Category (TLC) available.

  3. 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.

  4. 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.

  5. If an ITLA TLC is not available, employees will use the Publication Method, explained later in this section.

    Note:

    See IRM 21.3.4.9.2.1, In-Scope Tax Law Referrals, for guidance on tax law questions beyond your level of training and IRM 21.3.4.9.2.2, Out of Scope Tax Law Referrals, for assisting taxpayers with out of scope tax law questions.

Steps for Using the ITLA
  1. Find the appropriate 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 must 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:

    Most ITLA IMF tax law TLC responses include a statement to remind the 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 later.

  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. The Publication Method will be used when the ITLA TLC you need is not available, such as:

    1. A TLC has not been developed for the topic.

    2. System downtime

    3. ITLA updates for the upcoming filing season have not been completed yet.

    4. Questions about new legislation for which limited information may be available.

  2. Determine the appropriate reference (this could be a publication, form or instructions).

  3. 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.

  4. 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/forms.

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

  6. 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.

  7. Inform the taxpayer where to find the answer to their question 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/forms.

Tax Law Referral Procedures

  1. Providing high quality service depends on knowing when and where to refer issues that are outside of Field Assistance scope of services. When appropriate, taxpayer issues will be handled through a clearly defined referral process.

  2. There are two categories of tax law referrals:

    1. Out of Scope - For procedures, see IRM 21.3.4.9.2.2, Out of Scope Tax Law Referrals.

    2. In-Scope (or In-House) Referral – These are in-scope tax law issues for FA that the assisting employee is unable to work due to a variety of reasons.

      Example:

      The ITAS with the contact is not trained on the topic; or the designated FA specialist/Subject Matter Expert (SME) not available.

  3. See IRM 21.3.4.9, Tax Law Assistance, for guidance on determining the scope of a tax law topic, use of the Interactive Tax Law Assistant (ITLA) tool to answer in-scope tax law questions, and use of the FA Scope Search Engine within the ITLA tool which provides detailed designations for in-scope and out of scope topics.

  4. For procedures on contacting a SME, see IRM 21.3.4.9.2.1.1, Designated FA Specialist/Subject Matter Expert (SME).

  5. For procedures on creating the in-scope (in-house) referral, see IRM 21.3.4.9.2.1.2, Initiating an In-Scope Tax Law Referral.

  6. For procedures on working an in-house referral see IRM 21.3.4.9.2.1.3, Resolving and Tracking an In-Scope Tax Law Referral.

  7. Each FA GM will designate a Group Referral Coordinator (GRC). The GRC will serve as a resource person for the group regarding in-scope tax law referrals. For information about the role of the GRC, see IRM 21.3.4.9.2.3, Group Referral Coordinator Responsibility for In-Scope Tax Law.

In-Scope Tax Law Referrals
  1. It is expected that you will resolve all issues within the FA scope of services while the taxpayer is in the TAC.

  2. If you are unable to resolve the in-scope issue, you should attempt to contact a designated FA Specialist/Subject Matter Expert (SME) while the taxpayer is still in the TAC. See IRM 21.3.4.9.2.1.1, Designated FA Specialist/Subject Matter Expert (SME).

  3. If a designated FA Specialist/SME is not available or unable to assist with the in-scope issue, you will offer the taxpayer a referral. Follow procedures in IRM 21.3.4.9.2.1.2, Initiating an In-Scope Tax Law Referral.

    Note:

    A referral for an in-scope tax law topic is prepared only when a taxpayer inquiry cannot be resolved while the taxpayer is in the TAC.

Designated FA Specialist/Subject Matter Expert (SME)
  1. When you are unable to answer the taxpayer’s in-scope tax law question, for example: when you have not been trained in the tax law topic, you will contact a designated FA Specialist/SME for technical support.

  2. Subject Matter Experts will be designated in each group, territory or area.

    1. Group managers are responsible for designating SMEs.

    2. Each group/territory/area will compile a list of experts within their oversight area including the name, subject matter and daytime telephone numbers.

    3. This list will be provided to all employees within the group/territory/area.

    4. The area analyst will update this list annually by October 1.

  3. If a designated FA Specialist or SME is not available or unable to assist while the taxpayer is in the TAC, you will offer the taxpayer a referral. See IRM 21.3.4.9.2.1.2, Initiating an In-Scope Tax Law Referral.

Initiating an In-Scope Tax Law Referral
  1. When a designated FA Specialist/SME is not available or unable to assist with an in-scope (in-house) tax law issue while the taxpayer is in the TAC:

    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 (or a person who is trained is not available if a SME has been contacted).

    2. Strongly encourage the use of alternative resources as described in (2) below and explain this is the fastest and easiest ways to find an answer to their question.

      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. It is recommended these alternative resource options be discussed with the taxpayer in this order:

    1. The 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 also provides answers to some tax law questions.

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

      Note:

      Pub 5136-A is a web-based only 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.

  3. As a last resort, will you offer the taxpayer a referral to another employee trained in the topic (to be kept in-house). You must inform and emphasize to the taxpayer they must be willing to allow 15 business days for a response by telephone. If the taxpayer expresses dissatisfaction with this option, you will again provide the alternatives described in (2) above as a faster option.

    1. Only when the taxpayer insists on the referral, will you initiate the in-house tax law referral by composing an email with the taxpayer’s tax law question communicated as completely as possible. Include the taxpayer’s daytime telephone contact information. Be sure to identify the best times(s) of day to reach the taxpayer (must be within the TAC’s business hours).

      Caution:

      Taxpayer Identification Numbers (TINs) cannot be put in the email.

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

    3. The subject line of the email must be written as: Area X; Territory X; Group XXX; Tax Law Topic.

      Example:

      A1; T2; Group 123; IRA Rollover

    4. Send the email to the dedicated referral mailbox wi.fa.ot.ref@irs.gov

      Note:

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

Resolving and Tracking an In-Scope Tax Law Referral
  1. A dedicated referral email mailbox is used as the submission and tracking mechanism for in-scope tax law referrals.

    1. 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.

    2. The employee who had the contact with the taxpayer will prepare the email for the in-scope tax law referral and send the email to the tax law referral mailbox above.

  2. An area designee (generally an area analyst) is responsible for ensuring all referral email messages are worked and closed timely per IRM 1.4.11.28, Referral Responsibilities. The area designee will:

    1. Access the mailbox daily to review the emails for any submissions from their area.

    2. Forward any email from an employee within the area to an identified FA specialist/SME.

  3. The specialist/SME will make two telephone attempts at different times of the day on two separate days 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).

  4. 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 IRM 21.3.4.9.2.1.2(2), Initiating an In-Scope Tax Law Referral.

  5. The specialist/SME will close the referral by replying to the original email with the following information:

    1. Dates and times of telephone contact.

    2. 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).

    3. The date of closure.

    4. The subject line must be updated to add the word "CLOSED" to the end.

      Example:

      A1; T2; Group 123; IRA Rollover; CLOSED.

Out of Scope Tax Law Referrals
  1. 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 AM's scope of services.

    Note:

    Tax law questions within FA’s scope of services will NOT be referred to other functions. See IRM 21.3.4.9.2.1, In-Scope Tax Law Referrals.

  2. When the taxpayer's question is out of scope for FA, tactfully advise them TACs do not answer the 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 to taxpayers with tax law questions that are 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 only 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 (as identified in the ITLA FA Scope Search Engine) all year. Provide the taxpayer with the applicable toll-free number and hours of operation as shown below.

    Business: 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).
    Excise (other than Form 2290 which is in-scope for FA year-round): Toll-Free 1-866- 699-4096 Hours of Operation: Monday–Friday 8 a.m.– 6 p.m. ET.
    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 for the limited tax law topics which are out of scope for FA but in-scope for AM. 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 as shown below.
    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. Tuesday-Friday.
Group Referral Coordinator (GRC) Responsibility for In-Scope Tax Law
  1. Each FA GM will designate a GRC.

  2. The GRC, with regards to in-scope tax law referrals, will:

    1. Serve as a resource person for the group regarding referrals.

    2. Serve as the primary contact for all group referrals.

    3. Review all referrals for completeness, accuracy, and scope.

    4. Ensure the accurate and timely assignment of a referral to an SME.

    5. Follow-up on all overage referrals to determine status.

    6. 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 area coordinator, through GM, the GRC should research using IRM, SERP, ITLA, etc., and attempt to resolve the issue.

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

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.

    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. 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 order products identified as "M&P ship" when stock is depleted or if the order was not received. These products are a one-time shipment with quantities determined by M&P and shipped as soon as the printed product becomes available.

  3. Products identified on the TAC Product List 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 TAC Product List for guidance on which products may be reordered and stocked year-round.

  4. 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:

    TACs may 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 received, contact your area forms analyst for guidance.

    If a taxpayer requests a product that is not stocked in the TAC but is available online:
    Inform taxpayers that they can access, download, and print tax products on the IRS website at www.IRS.gov/forms or they can place an order for most printed 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 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).
  5. 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 on SERP 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.

  6. As a last option, products that are ten (10) pages or less may be printed in the TAC and provided to the taxpayer. For products that are more than ten (10) pages, the TAC employee may offer to order the product for the taxpayer (see exception below).

  7. Printing tax products in TACs should be done on a limited basis. Target to determine the information that is needed and only print the necessary pages rather than printing the entire product. Employees may print relevant sections of publications needed to answer tax law questions 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 (10) 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.

  8. 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 following the guidance on the TAC Program page.

  3. TAC alerts are periodically issued by M&P to inform TAC employees of product shipments and information on printed products. TAC alerts are posted on the TAC Program page. TAC employees can sign up for TAC 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 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. 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. TACs can monitor orders placed through OSMS.

    3. TACs should refer to the TAC Delivery Contacts for assistance in resolving order and delivery issues.

  5. Prior year Filing Season products will not be stocked in TAC offices. Follow local procedures to 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.

    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.

  10. 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.

Account Inquiries

  1. Field Assistance resolves a variety of account inquiries involving processes that are maintained or owned by other business units, such as Accounts Management and Compliance Services Organizations.

  2. An account inquiry is a contact relating to a taxpayer's tax account or entity information dealing with the processing of tax returns and/or corrections of subsequent errors.

  3. Account inquiries are received by FA from taxpayers in-person during appointments or through taxpayer correspondence. See IRM 21.3.4.2.4.5.1, Alternative Work Stream and IRM References.

  4. All account inquiries, unless IRM specified, are in-scope for FA.

  5. Most account inquiries are resolved while the taxpayer is in the Taxpayer Assistance Center (TAC) or because of correspondence. An account is considered closed when all actions have been taken and the taxpayer has been notified. Refer to IRM 21.3, Taxpayer Contacts, for guidelines on closing actions for referrals/correspondence and instructions to taxpayers.

  6. A written/electronic referral is initiated (in limited instances) when a taxpayer inquiry cannot be resolved while the taxpayer is in the TAC or by the close of business/or the end of your tour of duty (TOD) on the day contact is made. See IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442, and IRM 21.3.4.12.2, Account Referral Procedures, for more information.

    Caution:

    Due to increasing incidents of taxpayer accounts with identity theft, be cautious when disclosing information and transactions related to the taxpayer visiting the TAC.

Researching and Resolving Account Inquiries

  1. Procedures used by FA during taxpayer contacts are primarily found in:

    • IRM 21, Customer Account Services

    • IRM 5.19, Liability Collection

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

    • IRM 5, Collecting Process

    Other IRMs are used in the performance of 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.

  2. Use of the following exhibits will allow you to narrow your research to locate the information needed to resolve the majority of inquiries received from taxpayers in the TAC:

    • Exhibit 21.3.4-5, Research and Resolve IRM 21 Customer Account Services

    • Exhibit 21.3.4-6, Research and Resolve IRM 5 Collecting Process

    • Exhibit 21.3.4-7, Research and Resolve Special Topics IRMs

  3. Refer taxpayers to TAS when the contact meets TAS criteria (see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps cannot be taken to resolve the taxpayer's issue the same day.

Account 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.

  5. For general information about referrals, see IRM 21.3.5.2, What is a Referral? and IRM 21.3.5.2.1, What is Not a Referral.

  6. 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, Multifunctional IRMs. This reference is not all inclusive for FA account work.

  7. It is expected that all issues within the FA scope of services will be resolved and worked while the taxpayer is in the TAC. If you receive a taxpayer’s inquiry and are unable to resolve the issue, you should attempt to contact a designated FA specialist/SME while the taxpayer is still in the TAC. See IRM 21.3.4.9.2.1.1, Designated FA Specialist/Subject Matter Expert (SME), for procedures.

  8. If the account issue cannot be resolved while the taxpayer is in the TAC, the matter must be referred. There are three types of account referrals in FA:

    1. In-Scope - See IRM 21.3.4.12.2.2, In-Scope Account Referrals

    2. Out of Scope - See IRM 21.3.4.12.2.3, Out of Scope Account Referrals

    3. IRM Mandatory - See IRM 21.3.4.12.2.4, Internal Revenue Manual Account Referrals

Group Referral Coordinator
  1. As set forth in IRM 21.3.4.5, Receiving Referrals, each FA GM will designate a Group Referral Coordinator (GRC). The GRC will:

    1. Serve as a resource person for the group regarding referrals.

    2. Serve as the primary contact for all group referrals.

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

    4. Ensure paper Forms 4442 for mandatory IRM Referrals are sent to appropriate campuses when they are not accepted electronically.

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

    6. Ensure the accurate and timely assignment of referral to an SME.

    7. Follow-up on all overage referrals to determine status.

    8. 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 the area coordinator, the GRC should research using resources such as IRMs, 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 Account Referrals
  1. There are two types of in-scope account referrals in FA.

  2. Personal Account Referral - 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.

      Note:

      Do not create a personal account referral simply to claim ownership of an account issue. If there is no expectation that you will resolve the account issue by close of business that day, follow procedures in (3) below.

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

    3. Items in your 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 Referral - Must occur under any of the following circumstances:

    1. You do not have the technical training to resolve the contact and the FA designated specialist/SME is not available, or is unable to assist while the taxpayer is in the TAC. See IRM 21.3.4.9.2.1.1, Designated FA Specialist/Subject Matter Expert (SME), for information about this resource.

    2. You do not have the required IDRS profile necessary to complete the contact.

      Example:

      You are a Form 809 receipt book holder.

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

    When these situations occur, you will:
    Apologize to the taxpayer that you will not be able to assist them now.
    Advise the taxpayer that the issue will have to be referred and they will receive a response within 30 days from another TAC employee.
  4. For all in-scope account referrals, complete Form e-4442 on AMS. See IRM 21.3.5.4.2.1.1, Preparing an e-4442/4442. A paper Form 4442 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 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 21.3.4.12.2.5, Account Referral Tracking in Field Assistance, for responsibilities of employees assigned to work Form 4442 inventory.

Designated FA Specialist/Subject Matter Expert (SME)
  1. You will contact a designated FA specialist for technical support on in-scope account issues.

    1. Subject matter experts will be designated in each group, territory or area.

    2. Group managers are responsible for designating SMEs. 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 FA employees within the group/territory/area.

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

  2. If a designated FA specialist or SME is not available or unable to assist, you will offer the taxpayer an in-house account referral. See (3) and (4) of IRM 21.3.4.12.2.2, In-Scope Account Referrals.

Out of Scope Account Referrals
  1. All account inquiries, unless specified in a specific section of the IRM, are in-scope for FA.

    If... Then...
    The IRM does not specify that the account issue is to be referred to another function AND (as the FA employee receiving the inquiry) you are not trained in resolving the account issue. Attempt to contact a SME. See IRM 21.3.4.12.2.2.1, Designated FA Specialist/Subject Matter Expert (SME).
    A SME is not available. The issue will be handled as an in-scope (in-house) referral. See IRM 21.3.4.12.2.2, In-Scope Account Referrals.
    The IRM does specify the account issue is to be referred to another function. See IRM 21.3.4.12.2.4, Internal Revenue Manual Referrals.
Internal Revenue Manual Account Referrals
  1. IRM referrals are account issues that must be referred to another function outside of FA because:

    1. The account has an open control that prevents you from taking an action or resolving. 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 an exhibit of possible referrals with IRM references.

      Caution:

      The presence of a topic listed on the exhibit does not automatically make it a mandatory referral for FA. Thorough research must be completed when selecting a specific reference from the exhibit to ensure the referral is routed correctly. If you cannot locate the applicable issue on the exhibit, 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. For 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 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. All mandatory referrals must be sent electronically when possible. Any attachments will be faxed separately and noted in the remarks section of the Form e-4442.

      Caution:

      Keep in mind, you should not attach IDRS screen prints, copies of notices, or other information that the campus functions can readily access themselves. In addition, you 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/GRCs (or their designees) must ensure the appropriateness of the attachments before approving and faxing the Form e-4442.

    3. Taxpayers often bring documents or information they want sent/faxed to other functions. Account related documents should generally not be brought to the TAC for the sole purpose of forwarding to another function. When documents are not associated with account assistance, and there is no IRM direction stating otherwise, advise the taxpayer where to mail their documents.

    4. 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, you would select "Other" , rather than "CAWR" from the referral type drop down menu.

    5. 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. Instead, forward the taxpayer’s documents using Form 3210, Document Transmittal, through regular mail procedures without a Form e-4442. However, see (c) above if the taxpayer’s response was not related to the account assistance you provided.

Account Referral Tracking in Field Assistance
  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. See IRM 21.3.4.12.2.5.1, In-Scope (In-House) Account Referral Tracking, and IRM 21.3.4.12.2.5.2, Internal Revenue Manual Account Referral Tracking, for specific guidance on each type.

In-Scope (In-House) Account Referral Tracking
  1. If the Form e-4442 was submitted as a personal or in-house account 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, must also 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:

      Timeframe Interim Letter
      30 days from Form e-4442 creation date. Letter 2645-C, Interim Letter. Choose all appropriate paragraphs.
      60 days from Form e-4442 creation date. Letter 2644-C, Second Interim Response. Choose all appropriate paragraphs.
      Every 30 days from previous interim letter date until the case is closed. Subsequent Letter 2645-C. 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.

  2. 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.

Internal Revenue Manual Account Referral Tracking
  1. 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.

  2. Once the Form e-4442 is approved, the GM/GRC is not responsible for further tracking of an IRM referral.

  3. 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 re-send the Form e-4442 to the GM/GRC for approval, or they can close the case, eliminating the referral.

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. See Exhibit 21.3.4-7, Researching & Resolving IRM 5 Collection Process.

    Reminder:

    All employees are required to use the electronic Automated Collection System Guide (e-ACSG) checklists to assist in resolving balance due inquiries. 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. Employees should NOT print the checklist if a referral is made to another FA employee.

  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 criteria in IRM 21.2.1.57, Online Payment Agreement (OPA) for IMF Debts.

  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 21.3.4.12.2.2, In-Scope Account Referrals.

    Note:

    If any modules are in status 22 and you do not have access to the ACS system (i.e., system down, password problems, OL5081 not approved yet), contact the ACS Support and Status 22 TAS Liaisons for actions to take. This will allow timely input of the documentation to the taxpayer’s account in the ACS system.

  4. 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.

  5. Private Collection Agencies - See IRM 5.19.1.5.21.4, ACS and FA Taxpayer Contacts on Private Debt Collection Accounts, for information and procedures on the private debt collection program.

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 21.3.4.13.1.1, Lien Payoff Requests from Taxpayers or IRM 21.3.4.13.1.2, Lien Payoff Request from Third Parties. Also, determine whether restricted interest and penalty applies and follow the appropriate procedures.

    1. If there is no restricted penalty or interest, the FA employee will prepare and process the appropriate payoff letter per IRM 21.3.4.13.1.3, Lien Payoff Request – No Restricted Interest/Penalty Accounts.

    2. If the account reflects restricted penalty or interest, the Lien Unit will prepare and process the appropriate payoff letter per IRM 21.3.4.13.1.4, 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).

    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 Requests 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 to decide whether to acquire the property covered by the 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. Review IDRS to see if there are any PN or UPC transactions. CC INTST won’t show hold but CC INTST won’t always provide a correct payoff amount. If there is a PN or UPC transaction, follow IRM 21.3.4.13.1.4, Lien Payoff Requests - Restricted Interest/Penalty Accounts.

    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:

    1. If the taxpayer making full payment of the trust fund penalty is requesting a lien release, obtain an INTST, secure full payment and release the lien.

    2. If someone 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.

    3. Collection Advisory Group information is 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, Lien Pay-off.

      Note:

      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:

      Address:
      Internal Revenue Service
      PO Box 145595
      Stop 8420-G
      Cincinnati, OH 45250-5595

      Note:

      There is no street address for UPS/FedEx mail.

    7. Provide 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 Case Processing Lien Team for your organization.

      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’s name and address

      • Taxpayer’s telephone number and the best time to call (if additional information is needed)

      • Taxpayer’s Identification Number(s)

      • 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, follow the procedures below.

    1. 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.

    2. 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.

    3. Collection Advisory Group information is in Pub 4235, Collection Advisory Group Addresses.

    Note:

    If freeze code "C" is on account, "Combat Zone" information is required for Restricted Interest calculation. Verify deployment entry and exit dates are correct. 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.

      Exception:

      For exigent/hardship circumstances, there may be times when the taxpayer is experiencing an emergency and 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 exception time frame.

Lien Release Requests

  1. Field Assistance will process requests for a certificate of release of NFTL due to full payment.

    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 and hours of the Centralized Lien Unit, 1-800-913-6050, Monday – Friday from 8 a.m. to 5 p.m. local time (AK and HI are Pacific Time), 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.

  2. 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

      Include the following information in the secure email:
      Subject line of email: Lien Release- Field Assistance-Walk-in Taxpayer - One (1) Hour Response
      Include in the body of email:
      • 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.

  3. 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.

  4. 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 for the lien to be considered satisfied. See IRM 5.19.12.7.2, Taxpayer Assistance Center Requests.

  5. 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:

    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.

    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.
    Upon receipt of the release, the Field Assistance employee will:
    Date stamp the release.
    Provide 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.
    Provide the taxpayer the toll-free number and hours for the Centralized Lien Unit 1-800-913-6050, Monday – Friday from 8 a.m. to 5 p.m. local time (AK and HI are Pacific Time).

    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 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 - Requested when there will not be enough money paid to pay the taxes in full. Therefore, the lien cannot be released but may be discharged from specific property. 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 – Taxpayers may request a NFTL withdrawal in a number of situations, including when a NFTL is issued improperly, after a lien has already been released, if the balance due is less than $25,000 and the taxpayer has made a minimum of three consecutive DDIA payments (among other requirements), or withdrawal will 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. 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 5.12.9.4, Taxpayer Requests for Withdrawal, 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 based on where the lien is filed. The SERP "Who/Where" tab also contains a link to Advisory.

  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)

    Note:

    Publication 4235 also provides phone numbers if a taxpayer needs further guidance.

    If the taxpayer is... And... Advise... References:
    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 783 and Pub 4235

    Note:

    A third-party owner of property encumbered with a tax lien may want the lien removed from the property, whether or not in connection with the sale of the property. Advise such third parties to apply for a certificate of discharge. See IRM 5.12.10.3.5, Right of Substitution of Value IRC § 6325(b)(4).

    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 (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 784 and Pub 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 (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 and Pub 4235

    Note:

    In extreme cases, if the taxpayer requests to speak with Advisory, the employee will prepare and EEFax a referral to that office or call the office and request the assistance of an advisor. However, such instances should be rare.

Applying for an Employer Identification Number (EIN)

  1. Every business entity that is required to file a federal tax return must be assigned an EIN. See IRM 21.7.13.2.1, When an EIN is Required and IRM 21.7.13.4.1, Responding to Taxpayer Inquiries, to determine whether a new EIN is needed.

  2. When an EIN is requested to open a bank account or to satisfy state or local law, see IRM 21.7.13.5.12, EIN Assignment: Other/Undetermined Entity Types.

  3. Provide Form SS-4, Application for Employer Identification Number, to taxpayers that need an EIN and advise of the following methods to obtain the EIN:

    1. Online EIN application - For more information see IRM 21.7.13.3.4.1, Modernized Internet EIN (Mod IEIN).

      Note:

      This is the quickest method to obtain an EIN.

    2. Fax – See IRM 21.7.13.7.1, Mailing Address/Fax Numbers for Form SS-4, for the fax numbers.

    3. Mail – Taxpayers mail their application and an EIN is assigned within four weeks from the received date of the application. See IRM 21.7.13.7.1, Mailing Address/Fax Numbers for Form SS-4, for the mailing address.

      Exception:

      EIN Toll Free Telephone Assignment was discontinued however, there are exceptions when an EIN may be assigned by phone. See IRM 21.7.13.3.5.1, EIN Toll-Free Telephone Service-Domestic Entities.

    Note:

    Timeframes for each method are provided in IRM 21.7.13.7.2.1, Processing Timeframes.

  4. 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.

  5. Refer to IRM 21.7.13.5, Assigning EINs, for further guidance on the assignment of EINs.

EIN Verification

  1. The following procedures should be followed by TAC employees when assisting taxpayers with EIN verification:

    1. See IRM 21.7.1.4.7.1, Employer Identification Number (EIN) Verification, and follow disclosure procedures to determine that the requestor is the taxpayer on the account or is authorized to receive the information.

    2. Use CC INOLE to find the cross reference to the valid business owner's SSN. If the SSN cross reference is not present, TAC employees should ensure the information is provided to the appropriate person by verifying the identification.

      For a Partnership: For a Corporation:
      TAC employees should verify the Schedule K-1 Form 1065 was filed for the requester as part of their Form 1040 return. This requires securing the SSN of the requester to complete the verification. 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.
    3. If the taxpayer or representative does not have the proper identification and disclosure cannot be verified, do not provide the EIN verification. Inform them that EIN verification can only be provided after their identity is verified. The taxpayer should be advised to call with the information needed for verification.

      Note:

      If the taxpayer does not wish to call, advise them we can mail the EIN verification to the address of record. Use Letter 147C for this purpose.

    4. Once the taxpayer (or representative) has passed disclosure the following Command Codes can be used for research of entity information: INOLES, ENMOD, NAMES, and NAMEE.

    5. Once verified, TAC employees will print the entity information using CC INOLE(S) or ENMOD (page 1) and stamp the print with the official IRS "Received" stamp as a temporary verification. if requested, ITAS will order Letter 147C, EIN Previously Assigned to issue an official EIN verification letter.

      If... Then...
      The taxpayer does not know the EIN but has passed disclosure per the instructions above and you are able to retrieve the information, Provide the EIN verification.
      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.
      The taxpayer has more than one EIN, Prepare Form e-4442 to Entity Control. See IRM 3.13.2.13, Multiple EINs.

Employment Taxes

  1. Refer to IRM 21.7.2, Employment and Railroad Tax Returns, for information on:

    Form IRM Reference
    Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return IRM 21.7.3.3.1, Form 940 Filing Requirements
    Form 941, Employer’s QUARTERLY Federal Tax Return IRM 21.7.2.4.7, Form 941, Employers QUARTERLY Federal Tax Return
    Form 943, Employer’s Annual Tax Return for Agricultural Employees IRM 21.7.2.4.8, Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees
    Form 944, Employer’s ANNUAL Federal Tax Return IRM 21.7.2.4.9, Employer’s ANNUAL Federal Tax Return
    Form 945, Annual Return of Withheld Federal Income Tax IRM 21.7.2.4.10, Form 945, Annual Return of Withheld Federal Income Tax