3.8.47 Manual Deposit for Field Office Payment Processing

Manual Transmittal

September 15, 2017

Purpose

(1) This transmits revised IRM 3.8.47 Manual Deposit for Field Office Payment Processing.

Background

The Field Office Payment Processing program describes internal controls and procedures for field office collected remittances, and receipts received in campuses for processing and remittance policy. This IRM is rewritten to communicate internal and management controls as modeled in IRM 1.11.2, Internal Management Documents System, Internal Revenue Manual Process, dated January 1, 2017.

Scope

This complete revision to IRM 3.8.47 institutes the rules to ensure that the Field Office Payment Processing Program’s internal controls are adequately expressed in the IRM. The Field Office Payment Processing Program describes internal controls and procedure for a hard copy remittance collected in a field or IRS office that is transmitted to a Submission Processing Center for processing, Form 809 Receipt for Payment of Taxes processing, and remittance policy.

Material Changes

(1) IRM 3.8.47.1, Program Scope and Objectives - Revised the title to properly reflect the information communicated in this subsection. Also, rearranged existing IRM content to place information involving internal controls under this subsection to conform to the new rules. Subsections added under Program Scope and Objectives applicable to this program include:

  1. IRM 3.8.47.1.1, Background - Added information about the program.

  2. IRM 3.8.47.1.2, Authority - Added legal authorities about the program.

  3. IRM 3.8.47.1.3, Responsibilities - Source of information updated and added from the prior versions of IRM 3.8.47.

  4. IRM 3.8.47.1.4, Reports - Added information from the prior versions of IRM 3.8.47 about reports.

  5. IRM 3.8.47.1.5, Terms - Compiled a list of frequently used terms in Field Office Payment Processing. Definitions of the terms breach, incident, and opportunity cost were added.

  6. IRM 3.8.47.1.6, Acronyms - Compiled a list of frequently used abbreviations.

  7. IRM 3.8.47.1.7, Related Resources - Moved content formerly in the text and the MT related resources here; added updated IRMs and helpful sites.

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(2) IRM 3.8.47.2, updated remittance policy and added that an employee with badge access to the secure area of Receipt and Control must have restricted IDRS access if they have access to IDRS; added employee privacy policy.

(3) IRM 3.8.47.2 (5) (a) and (c), updated segregation of duties.

(4) IRM 3.8.47.3, updated cash management information.

(5) IRM 3.8.47.3.1, updated large dollar notification email for Fresno Field Office Payment Processing Unit; added procedure for technical difficulty with email.

(6) IRM 3.8.47.4, updated security and remittance responsibility.

(7) IRM 3.8.47.4.1(3), updated telephone number.

(8) IRM 3.8.47.4.2, added reference to the Disclosure and Privacy Knowledge Base.

(9) IRM 3.8.47.4.3, updated procedure to secure a remittance during transit.

(10) IRM 3.8.47.4.4, updated procedure to secure and process a returned refund check.

(11) IRM 3.8.47.4.5, updated security requirements of Form 809 Receipt for Payment of Taxes.

(12) IRM 3.8.47.4.5(3), updated procedure for ordering Standard Form 700.

(13) IRM 3.8.47.4.5(10) and IRM 3.8.47.6.17 deleted requirement to send a pre-verification report.

(14) IRM 3.8.47.4.5(11) and IRM 3.8.47.4.6, added that individuals with badge access to the secure area of Receipt and Control must have restricted IDRS access if they have access to IDRS at all.

(15) IRM 3.8.47.5.1, updated procedure for receiving field office receipts; added

(16) IRM 3.8.47.5.1.1, updated sorting field office receipts.

(17) IRM 3.8.47.5.2.1, updated timeliness of collected remittances.

(18) IRM 3.8.47.5.2.2, updated procedure to apply timeliness criteria.

(19) IRM 3.8.47.5.2.3, updated procedure for timeliness of remittance criteria If overnight service is not available.

(20) IRM 3.8.47.5.2.4, updated procedure for Late Remittance Report.

(21) IRM 3.8.47.5.2, updated procedure for examining a remittance package.

(22) IRM 3.8.47.5.4.1, updated Submission Processing alignment, including changes in IPU 17U0279, February 10, 2017.

(23) IRM 3.8.47.5.5.3 (7), added potential Unauthorized Access critical error, IPU 17U0541, March 22, 2017.

(24) IRM 3.8.47.5.6, added that ICS in an internal computing system, IPU 17U0541, March 22, 2017.

(25) IRM 3.8.47.6, updated procedure for a non-critical error, IPU 17U0541, March 22, 2017 and moved some information to IRM 3.8.47.1.3.

(26) IRM 3.8.47.6.1, updated responsibilities of a remittance processor for clarity, IPU 17U0541, March 22, 2017 and deleted. The updated information was moved to IRM 3.8.47.1.3.

(27) IRM 3.8.47.6.2, updated responsibilities of a campus manager for clarity and moved to IRM 3.8.47.1.3.

(28) IRM 3.8.47.6.6, added that each Senior Manager for Operations, Receipt and Control must approve transfer of blank Form 809 inventory in e-Trak 809 Database System.

(29) IRM 3.8.47.6.7, updated authorization for issuance of Form 809.

(30) IRM 3.8.47.6.12, updated e-Trak 809 Database System procedure for issuing Form 809 book to a manager.

(31) IRM 3.8.47.6.13, updated audit file requirements.

(32) IRM 3.8.47.6.15, updated SAMC procedure.

(33) IRM 3.8.47.6.16, updated procedure for record retention and destruction of Form 809.

(34) IRM 3.8.47.6.24, updated procedure and personnel names.

(35) IRM 3.8.47.6.27, added that the procedure for Form 809 review applies to local conversion for clarity.

(36) IRM 3.8.47.7, added that individuals with badge access to the secure area of Receipt and Control must have restricted IDRS access if they have access to IDRS at all.

(37) IRM 3.8.47.7.1, updated critical error categories with IPU 17U0541, March 22, 2017; added systemic and document with potential PII missing errors.

(38) IRM 3.8.47.7.2, updated preparation of Form 5919 including IPU 17U0541, March 22, 2017 and added procedure for employee not already in the e-Trak 809 Database System.

(39) IRM 3.8.47.7.4, updated response requested to Form 5919, IPU 17U0541, March 22, 2017.

(40) IRM 3.8.47.7.7, updated procedure for Trends and Patterns Report, IPU 17U0541, March 22, 2017.

(41) IRM 3.8.47.8.1, added audit planning.

(42) IRM 3.8.47.10, updated the summary of reporting requirements.

(43) IRM 3.8.47.19, added e-Trak 809 Database System training current publishing date.

(44) IRM 3.8.47.20, updated unclaimed funds procedure.

(45) IRM 3.8.47.21, added that records with PII and SBU may not be released by employees; refer the issue to the Field Office Payment Processing Unit manager.

(46) IRM 3.8.47.22, added how to report a work stoppage caused by an (IT) technical difficulty except e-Trak 809 Database System.

Effect on Other Documents

IRM 3.8.47 Manual Deposit for Field Office Payment Processing, dated September 16, 2016 (effective October 1, 2016) is superseded. The following IRM Procedural Updates (IPUs), have been incorporated into this IRM: IPU 16U1760 (effective 12/15/2016); IPU 17U0279 (effective 02/10/2017); IPU 17U0541 (effective 03/22/2017).

Audience

This IRM describes procedure for the Submission Processing (SP) Field Office Payment Processing program, Form 809 processing and provides remittance policy.

Effective Date

(10-01-2017)

Linda J. Brown
Director, Submission Processing
Wage and Investment Division

Program Scope and Objectives

  1. Purpose.
    This IRM section describes remittance policy and processing hard copy remittances transmitted from field offices and procedures for Form 809 Receipt for Payment of Taxes processing. The objective is to help ensure clear accountability and that each hard copy remittance and document with personally identifiable information (PII) and sensitive but unclassified (SBU) sent to the campus for processing is received and perfected for accurate processing. Specifically, IRM 3.8.47:

    1. Establishes remittance policy.

    2. Describes internal and management controls for remittances and Form 809.

    3. Describes remittance perfection technician and manager responsibility.

    4. Describes cash management responsibility.

    5. Describes security responsibility and recommends IRM resources and websites.

    6. Describes how to secure a remittance or returned refund check for transit and how to verify what is received at a campus.

    7. Provides Submission Processing procedure for receiving and examining remittances.

    8. Describes how a remittance perfection technician reports an error.

    9. Provides information on how to handle a request for documents for official investigations.

    10. Provides information on management reports and distribution requirements.

    11. Provides information on special types of payments that may be collected in field offices.

    12. Describes the annual Form 809 reconciliation.

    13. Describes how to handle cash received in the mail.

    14. Provides procedure for access to e-Trak 809 Database System for managers.

    15. Describes e-Trak 809 Database System roles and permissions; recommends user training publications.

    16. Provides information on frivolous checks.

    17. Provides information on the Offshore Voluntary Disclosure Program.


  2. Audience. These procedures apply to Submission Processing employees who are responsible for processing hard copy remittances received from field office functions and campuses. Remittance policy and Form 809 processing guidance in this IRM may include:

    • Remittance perfection technicians and managers

    • IRM authors of field functions

    • Managers with internal control responsibility

    • Program managers responsible for remittances



  3. Policy Owner.
    The Accounting Services Section is part of the Accounting and Tax Payment Branch in Submission Processing under the Wage and Investment Business Operating Division Customer Account Services.

  4. Program Owner.
    Headquarters Submission Processing is responsible for policy and guidance for processing a hard copy remittance sent to a Submission Processing Center.

  5. Contact Information. To recommend changes or make any other suggestions to this IRM section, send an email to &W&I CAS:SP:ATP:AS on the global address directory or submit a feedback inquiry through SERP.

  6. IRM Deviation Statement.
    IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2 Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

Background

  1. The Field Office Payment Processing Program in Submission Processing includes:

    1. Verification, review, and timely processing of Form 795A Remittance and Return Report, Form 795 Daily Report of Collection Activity and Form 3210 Document Transmittal, and any other official remittance transmittal or item.

    2. Issuance, control, tracking, error identification, and reconciliation of Form 809 Receipt for Payment of Taxes for internal control.

    3. Reporting of a critical error on Form 809, remittance or missing document with Personally Identifiable Information (PII) using the e-Trak 809 Database System. Refer to IRM 3.8.47.7 and IRM 3.8.47.7.2.

    4. Examining a posting document for error and resolving the error through the Form 5919 process.

      Note:

      Employees complete a payment posting voucher to establish taxpayer intent. These payments are considered perfect.


    5. Processing a payment timely and accurately.

    6. Management reporting.

Authority

  1. Every employee is accountable for a remittance they receive or collect on behalf of the IRS. By law, Internal Revenue Code (IRC) §7804(c) imposes liability against any officer or employee of the Internal Revenue Service or Treasury Department who fails to account for and pay over any amount of money or property collected or received in connection with the Internal Revenue Law. The statute does not require intentional misconduct, such as willfulness, on the part of the employee.

  2. 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.

  3. The IRS frames internal controls by principles outlined in Standards for Internal Control in the Federal Government, GAO-14-704G. Internal control is a process used by management to help achieve its objective.

  4. Government funds collected are generally deposited within three banking days (Title 31, U.S. C § 3302). Internal Revenue Code § 7809 further requires a 24 hour deposit standard for tax collections.

  5. Ethical conduct for federal employees is explained in Document 9300 14 General Principles of Ethical Conduct for Federal Employees (5 C.F.R. § 2635.101(b).

Responsibilities

  1. Remittance Perfection Technician. A remittance perfection technician may be assigned any of the following duties:

    1. Examine and open a remittance package received from a field office. IRM 3.8.47.5.2.

    2. Verify that items listed on transmittal are received and items received but not listed are noted.

    3. Identify a critical error. IRM 3.8.47.7.1

    4. Input Form 5919 Teller Error Advice into e-Trak 809 Database System. IRM 3.8.47.7.2.

    5. Identify and locate a hard copy item required to be sent to campus using e-Trak 809 Database System.

    6. Check off each item received with a distinctive checkmark, sign and date.

    7. If an item is missing, then notify the manager immediately. Refer to IRM 3.8.47.4.10 and IRM 3.8.47.4.11.

    8. Check authorization for Form 809 issuance.

    9. Issue a Form 809 book.

    10. Input Form 809 individual receipt into e-Trak 809 Database System.

    11. Review and balance Form 809 and collected money to the penny.

    12. Perform the teller, issuer, campus admin, or inspector role using e-Trak 809 Database System.

    13. Inspect new Form 809 books.

    14. File Form 809 individual receipts daily.

    15. Provide an acknowledgement copy to an originator through EEFax.

    16. File remittance transmittals.

    17. Research IDRS, RTR, or ANMF to perfect a remittance.

    18. Adhere to all security requirements for the limited area of Receipt and Control.


  2. Field Office Payment Processing Campus Manager.
    Managers in the Receipt and Control Operation are responsible for the receipt, safeguard, accuracy, and timely deposit of all monies received in payment to the Government through Internal Revenue Service. The Field Office Payment Processing campus manager must also:

    1. Assign specific duties to remittance perfection technicians.

    2. Ensure every employee with badge access to the secure area of Receipt and Control has an active restriction on their IDRS profile if they have access to IDRS. If an employee has blank Form 809 responsibility, then IDRS Command Code RSTRK with Definer R must be activated. All other individuals with badge access to the secure area of Receipt and Control must have IDRS Command Code RSTRK with Definer U activated.

    3. Manage the flow of work for timely deposit.

    4. Manage the return of remittance transmittals to ensure acknowledgements are returned through EEFax within 5 work days.

    5. Management reporting: review each Form 5919 Teller Error Advice comment from a manager; certify or not certify for management reports.

    6. Initiate and conduct the annual reconciliation of official receipts and resolve discrepancies.

    7. Review manager distribution list for accuracy and initiate systemic distribution or manually distribute the monthly Trends and Patterns and Late Remittance Reports.

    8. Ensure the quarterly verification of Form 809 inventory is conducted.

    9. Ensure internal control of Form 809.

    10. Recommend training for e-Trak 809 Database System as needed. HQ Business Analyst will conduct online training.

    11. Adhere to and monitor security requirements.

    12. Conduct and document management review of Form 3210 and Form 795 transmittals and Form 809 assigned to employees at least annually.

    13. Conduct and document management review of IDRS profiles, Form 809 inventory, and outgoing remittance and returned refund check logs at least quarterly.

Reports

  1. The e-Trak 809 Database System provides management reports to include:

    1. Trends and Patterns Report - a monthly report compiled from Form 5919 Teller Error Advice provided for campus manager to distribute to each servicing territory level manager by the 5th day following the end of the month.

    2. L ate Remittance Report - a monthly report compiled from Form 5919 Teller Error Advice issued for late remittance provided for campus manager to distribute to each area level manager by the 5th day following the end of the month.

    3. Quarterly Inventory Report - a report provided quarterly to the manager or management official to conduct the quarterly inventory verification.

    4. Unconfirmed Book Report - a report that provides the list of Form 809 book serial numbers that are sent to an employee with confirmation not documented in e-Trak 809 Database System.

Terms

  1. Terms used in Field Office Payment Processing are described in the table.

    Term Definition
    Term Definition
    Agency Location Code (ALCs) A numeric symbol used to identify accounting reports and documents prepared by IRS. This code consists of eight digits. The fifth and sixth identify campuses. Taxpayer Assistance Centers depositing cash locally use the servicing campus ALC.
    Alignment Field offices have designated Submission Processing Centers for sending their collected tax payments. This relationship is known as the alignment.
    Alternate Link e-Trak 809 Database System is programmed for automatic login via Single Sign On (SSO). The alternate link is a non SSO link to the system for use if automatic login does not work or SSO is down.
    Annotate To explain or call attention to critical information by marking, coding, or editing.
    Breach The loss of control, compromise, disclosure, unauthorized disclosure, unauthorized acquisition, unauthorized access, or any similar occurrence where an individual(s) other than the authorized user(s) accesses or potentially accesses for other than the authorized purpose.
    Bureau of the Fiscal Service The Treasury Department formed Bureau of the Fiscal Service from the consolidation of the Financial Management Service (FMS) and the Bureau of the Public Debt.
    Command Code (CC) An abbreviation for a particular inquiry or action requested through IDRS. Each command code is used for a specific purpose.
    Critical Error An error with hard copy remittances that requires Form 5919 Teller Error Advice.
    Date Stamp The received date is printed on tax returns and documents indicating the date received at IRS Campuses, Field Offices or an authorized agent of the IRS. Refer to IRM 3.10.72 Receiving, Extracting and Sorting Figure 3.10.72-5 Elements of an Official IRS Received Date Stamp.
    Deposit Date The calendar date that coincides with the Julian Date assigned in Document Locator Numbers (DLNs).
    Deposit Pick-Up The established time each day balanced deposits are released to the courier.
    Deposit Ticket (DT) The Deposit Ticket, is generated during the final deposit operation using Over the Counter Channel Application ().
    Designated Payment Codes (DPC) Two digit code used with payments secured by Collections (Automated Collection System (ACS) and revenue officers) to identify source of payment (levy, seizure, installment, etc.).
    EEFax Enterprise Efax (EEFax) is the Servicewide standard system for faxing. It allows you to send and receive electronic documents directly from your computer to any fax number. Incoming faxes appear as Adobe Acrobat files in your group EEFax.
    Endorsement The authorized name of payee on the back of a remittance in order to obtain the cash or credit represented on the front. Each check deposited must show the IRS endorsement, date of deposit (manual endorsements excluded) and legend, and must contain the same ALC and depositor address as shown on the deposit voucher.
    Erroneous Refund Repayment An erroneous refund is a refund issued to a taxpayer in error. An erroneous refund repayment is a payment from a taxpayer for a refund issued in error.
    e-Trak 809 Database System Roles Teller role = remittance perfection technician
    Issuer - teller role with added responsibility of issuing books.
    Campus Administrator role - has permission to change organizational information in the system
    Inspector - verifies blank new books and conducts quarterly inventory verification of books by serial number.
    Campus Manager - manager of Field Office Payment Processing Unit.
    Group Manager - manager of an employee with either a Form 809 book or that collected a remittance(s).
    Fiscal Year Twelve consecutive months ending on the last day of any month other than December.
    Franked Check Franking is placing a message across the face of a check to indicate that the paper check is now voided and should not be deposited in physical form.
    Frivolous Frivolous means no basis in law or in fact. A frivolous check is one where the remitter attempts to illegally avoid/reduce tax liability or to increase refunds by fraud or frivolous means.
    Green Rocker The editing required to annotate the remittance amount for Manual Deposit. Green rockers represent the amount of money received for that return.
    Gross Error A gross error is one that is egregious.
    Hard Copy Hard copy is any paper document or remittance that must be physically accounted for.
    Immediately Immediately is generally within one hour.
    Incident OMB M-7-12 defines an incident as an occurrence that
    (1) actually or imminently jeopardizes, without lawful authority, the integrity, confidentiality, or availability of information or an information system; or
    (2) constitutes a violation or imminent threat of violation of law, security policies, security procedures, or acceptable use policies. Refer to IRM 10.5.4.
    Installment Agreement An arrangement set up between taxpayers and IRS, whereby taxpayers make partial payments until their balance of debt is paid in full.
    Internal Controls Practices and procedures in place to ensure efficiency and provide unmodified assurance against waste, fraud, embezzlement or abuse.
    Julian Date A system of numbering days of the year from 001 through 365 (or 366).
    Misdirected Remittances Remittances mailed to a wrong IRS address or Department of the Treasury.
    Multiple Remittances Two or more remittances to be applied to the same source document.
    Non-Negotiable Checks that cannot be processed for payment; that would not be honored by depositories for transfer of funds to the United States Treasury.
    Non-Revenue Receipt Payment received for an item other than tax, i.e., bulk form fee, photocopy fee, court fine, erroneous refund repayment, etc.
    Offer in Compromise (OIC) A proposal for settlement of tax liability for an amount less than the assessed tax liability.
    Opportunity Cost An assigned float value of funds formerly used as a deposit timeliness business measure.
    Overage An overage occurs when there is more money than defined for a financial transaction.
    Perfection A function within deposit activity responsible for researching attachments on source documents and IDRS, or Automated Collection System terminals to get them ready for processing.
    Perfect Documents and returns with legible taxpayer name, TIN, one Master File Tax (MFT) code, one or multiple tax periods and one remittance.
    Personally Identifiable Information (PII) Personally Identifiable Information (PII) refers to information that can be used to distinguish or trace an individual’s identity, either alone or when combined with other information that is linked or linkable to a specific individual. Some examples of PII are:
    • Names

    • Addresses

    • E-mail addresses

    • Telephone numbers

    • Social Security numbers (SSN)

    • Employee Identification number (EIN)

    • Other identifying numbers, such as ITIN and ATIN assigned by IRS

    • Bank account numbers

    • Date and place of birth

    • Mother's maiden name

    • Biometric data (height, weight, eye color, fingerprints, etc.)

    Photocopy Fee Prepayment received with request for tax form and information.
    Posting Voucher A source document (Payment Posting Voucher) containing the required information for input by the deposit activity.
    Pre-Batch The establishment of batches of work and controls for each group of documents processed through RRPS.
    Presearch The act of searching for required data not present on source documents via IDRS, ACS, or ANMF terminals prior to actual deposit of remittance.
    Received Date The earliest date source documents are received in IRS offices.
    Redeposit The redeposit of an unpaid check returned as dishonored by a bank (not always the designated depositary).
    Remittance Amount An amount of money received in payment of taxes, may be a check, money order, cashier's check, or cash.
    RS-PCC Remittance Strategy Paper Check Conversion is electronic processing of check images.
    Seized Property Taxpayer possessions secured for lack of payment of delinquent taxes.
    Split Remittance (Split) One or more remittances to be applied to one or more remittance transactions.
    Single Sign-On (SSO) Single sign on is automatic login. Authorized e-Trak 809 Database System users click “Automatic Login” for access.
    Stale Dated Check A business or personal check with a stated expiration date beyond that date, or
    A Treasury check that is more than one year from the date of issuance, or
    A personal check that is more than 6 months beyond the date the check was written.
    Statute of Limitation A specified period of time for correction of tax by the IRS, usually three years from the due date of a tax return or the received date of the return, whichever is later.
    Subsequent Payment (Sub/Pay) A payment on account for a tax return that was filed but not full-paid.
    Taxpayer Identification Number (TIN) The controlling nine digit number assigned to identify each taxpayer's master file account could be an SSN or EIN.
    Taxpayer Information File (TIF) A record of tax data under a specific taxpayer identifying number.
    Tax Receipt (Form 809) official IRS receipt for payment of tax is a customer receipt issued for a tax payment submitted in cash or if requested by a taxpayer.
    Teller Role The designated employee to process cash payments and issue tax receipts, also known as remittance perfection technician.
    Trace ID A 20–digit number assigned to every tax payment to link to the Custodial Detail Database (CDDB), required by the Chief Financial Officer.
    Transaction Code (TC) A three digit code used to identify credit and debit actions taken on a taxpayers account.
    Transaction Date Eight numeric digits in MM/DD/YYYY format, and is the actual IRS received date.
    OTCnet OTCnet, or Over the Counter Network is Treasury's system of inputting and confirming deposits made to TGA banks.
    Treasury General Account (TGA) Bank A commercial bank that serves as a general depositary for Federal Government agencies.
    Unassigned Account Collection Field function refers to payments received on cases that are currently not active in a revenue officer’s case load. Unassigned account payments must be researched by Payment Perfection Unit (PPU).
    Unclaimed Funds (for the US Treasury) Unclaimed funds (in this IRM) refers to funds made payable to the Internal Revenue Service and intended for an accounting jurisdiction but were not processed. The example is a misdirected levy payment error.
    Unidentified Remittances Remittances or documents without necessary identification to apply to master file accounts, even with presearch.
    Unidentifiable Remittances Remittances that are sent to field office locations without identifying information to enable the field office mail room to route appropriately to a business unit in the field office. These remittances are processed through RS-PCC in co-located TACs or sent to Austin, Fresno or Kansas City Submission Processing Centers for research and processing.
    Voucher (in OTCnet) The OTCnet voucher number is the deposit ticket number.

Acronyms

  1. Acronyms used in the Field Office Payment Processing Program include:

    1. ACA - Affordable Care Act

    2. AMS - Account Management Services System

    3. ICS - Integrated Collection System

    4. IDRS - Integrated Data Retrieval System

    5. ISRP - Integrated Submission Remittance Processing System

    6. IT - Information Technology

    7. LB&I - Large Business and International Business Operating Division

    8. OTCnet - Treasury Over the Counter Network used to create a deposit ticket

    9. OVDP - Offshore Voluntary Disclosure Program

    10. PGLD - Privacy, Governmental Liaison and Disclosure

    11. PII - Personally Identifiable Information

    12. RO - Revenue Officer

    13. RSPCC - Remittance Strategy Paper Check Conversion

    14. SB/SE - Small Business / Self-Employed Business Operating Division

    15. SPC - Submission Processing Center

    16. TAC - Taxpayer Assistance Center

    17. TC - Transaction Code

    18. TE/GE - Tax-Exempt Government Entities Business Operating Division

    19. TGA - Treasury Government Authorized

Related Resources

  1. The following table lists the primary sources of IRM guidance for Submission Processing remittance processors:

    IRM or Publication Title Guidance on
    IRM 3.8.45 Manual Deposit Process Processing specific kinds of payments, security requirements for the restricted area of Receipt and Control, and researching payment application.
    IRM 3.8.44 Deposit Activity - Campus Deposit Activity ISRP processing and date stamp requirements and the timely postmark checklist.
    IRM 3.17.278 Accounting and Data Control, Paper Check Conversion (PCC) and Remittance Strategy - Paper Check Conversion (RS-PCC) Procedure for RSPCC processing useful for field offices and Offshore Voluntary Disclosure Program (OVDP) processing at the Austin campus.
    IRM 3.0.167 Losses and Shortages, General Losses and Shortages Service wide reporting requirements for cash and non-cash losses, shortages and overages.
    IRM 1.15 (Series) Records and Information Management The creation, maintenance, retention, and disposition of records (paper or electronic format).


  2. Field Office Payment Processing Program sites include:

    Site Guidance on
    http://win.web.irs.gov/SP/Programs_Information/Standard_Proce_Webpages/Field_Office_Pymt_Proc.htm Specific addresses for field office employees to send remittances that they personally collect for processing.
    Overnight Mailing Addresses for Taxpayers
    https://www.irs.gov/uac/submission-processing-center-street-addresses-for-private-delivery-service-pds
    Address for taxpayers to send overnight remittances or other mail to a Submission Processing Center.
    Payment Options: Pay Online, Installment Plans and More https://www.irs.gov/payments Payment options for taxpayers.


  3. Field function remittance IRMs include:

    IRM Title Guidance on
    IRM 21.3.4 Taxpayer Contacts - Field Assistance Remittance processing for Taxpayer Assistance Centers (TACs).
    IRM 5.1.2 Remittances, Form 809 and Designated Payments Lead guidance on Form 809 Receipt for Payment of Taxes by Form 809 program and policy owner.
    IRM 4.4.24 AIMS Procedures and Processing Instructions, Payments and Remittances for Examination Remittance processing for Examination employees.
    IRM 8.17.7 Appeals Remittance Procedures Remittance processing for Appeals employees.
    IRM 3.45.1 TE/GE Processing - Processing Employee Plan and Exempt Organization Determination Applications and User Fees Remittance processing for the TE/GE organization.
    IRM 1.4.11 Field Assistance Guide for Managers Procedure for TAC managers.
    IRM 3.17.46 Automated Non-Master File Accounting How to access and research Automated Non-Master File (ANMF).
  4. Service wide primary guidance on other important areas include:

    IRM Title Guidance on
    IRM 10.2.14 Methods of Providing Protection Protection for remittances and items of value in the area; locked container, security container, safe and vault, key and combination requirements for securing remittances and blank Form 809.
    Protecting the area:
    • Facility access

    • Requirements for monitor at an entrance to the limited (restricted area)

    • Form 5421 Limited Area Register

    IRM 10.2.13 Physical Security Program, Information Protection Service wide guidance on preparing official documents.
    IRM 10.2.8 Incident Reporting Service wide guidance to be used to report a security incident to the Situational Awareness Management Center (SAMC).
    IRM 10.8.34 Information Technology (IT) Security – IDRS Security Controls IDRS security requirements; RSTRK with Definer R and RSTRK with Definer U; sensitive command code combinations.
    IRM 10.5.4 Privacy and Information Protection, Incident Management Program Service wide guidance for carrying out policy and procedure aimed at timely reaction and response to occurrences of IRS data losses, thefts, and disclosures involving Personally Identifiable Information (PII).
    IRM 1.4.6 Resource Guide for Managers-Managers Security Handbook Provides management with the basic framework of minimum security standards.
    IRM 1.10.1 IRS Correspondence Manual General guidance for all types of correspondence.

Remittance Policy

  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 the IRS remittance processing operation is timely, accurate, and conducted with the highest integrity. Ethical conduct for federal employees is explained in Document 9300 14 General Principles of Ethical Conduct for Federal Employees (5 C.F.R. § 2635.101(b)).

  3. Process payments timely where received when possible.
    Taxpayer Assistance Centers (TACs) process collected checks locally through Remittance Strategy-Paper Check Conversion (RSPCC) unless an official receipt is requested by the taxpayer.

    1. Campus Support sites process checks received at Accounts Management campuses through RSPCC, including converted cash payments. Campus Support sites transship to Ogden Submission Processing Center.
      Transship payments requiring research to the aligned Submission Processing Center for processing.

    2. Remittance Mailed to a Field Office Location in Error. Occasionally, an office that does not normally collect A tax payment may receive a payment in the mail. Credit the taxpayer for the date the payment is received at the IRS. Use an official IRS date stamp only. Refer to IRM 3.10.72.

    3. If an office is co-located with a TAC, and there is a local management agreement in place for the TAC to process an unidentifiable payment, then take it to the TAC for processing.

    4. If an office is not co-located with a TAC, and there is not a management agreement in place, then send the unidentifiable remittance to the aligned Submission Processing Center for research and processing. Use overnight traceable method.
      Field office functions that collect payments send unassigned payments to their aligned campus.
      Never send cash in the mail. If you receive cash, then convert it to a cashier’s check or money order made payable to the United States Treasury. The local employee credit union will generally perform this service. Send the payment to your servicing Submission Processing Center on the day of receipt or by the next business day. Submission Processing will research and process. Refer to IRM 3.8.47.20 if the remittance is unclaimed funds for the United States Treasury.

    5. Planning for Peak Periods. During a peak period, Headquarter management may issue program completion guidelines. Prioritize remittance processing, and monitor the work to ensure each tax payment collected is accurately credited to the United States Treasury and taxpayer as soon as practical.

    6. Contingency Planning. If deposit cannot be done, then Headquarter management may direct transshipment. If directed to transship under a contingency plan, then send latest received dates of remittances, not franked checks. Franked checks scanned for electronic presentment and may not be transshipped. Transship latest received dates and closely monitor the earliest received dates to ensure taxpayers are not impacted.


  4. Remittance Security. Secure each remittance and protect taxpayer information. Ensure that:

    1. Taxpayer information collected to credit a customer account is protected. See IRM 10.2.13 Physical Security Program - Information Protection and IRM 10.5.1 Privacy and Information Protection, Privacy Policy.

    2. Remittances are physically secured. Maintain a secure environment. See IRM 10.2.15 Minimum Protection Standards (MPS).

    3. Duties of remittance processing and adjusting a tax account are divided or segregated among different functions to reduce risk.

    4. Process a payment locally when possible. lf necessary to transship a remittance, then the receiving office must acknowledge receipt and the originator must follow up with the destination office timely.

    5. Managers must conduct and document management reviews in addition to reviews conducted by Planning & Analysis staff and Headquarter personnel.

    6. IDRS access is restricted. Every individual with badge access to the limited secure area of Receipt and Control must have restricted IDRS access, if they have IDRS access at all.
      Every IRS employee with blank Form 809 responsibility must have RSTRK with Definer R activated on the IDRS profile and all others in Submission Processing with badge access to the restricted secure (limited area) of Receipt and Control must have RSTRK with Definer U activated on the IDRS profile.
      Refer to Exhibit 10.8.34-10, Restricted Command Codes for the Role: 809 Receipt Book Users and Submission Processing Employees That Issue, Verify, or Reconcile Blank Form 809 (RSTRK Definer R) and refer to Exhibit 10.8.34-11, Restricted Command Codes for the Role: Remittance Perfection Technicians Who Do Not Have Blank Form 809 Responsibilities (RSTRK Definer U).

    7. Official stamps are in use. Do not use unofficial stamps, make unauthorized marks or write on negotiable remittances, unless specifically stated in an Internal Revenue Manual. The use of unapproved stamps is not allowed.

  5. IRM Deviation Statement. IRM deviation must be submitted in writing following instructions from IRM 1.11.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval. In Submission Processing the appropriate channel is Field Director, Submission Processing initiating a formal request by memorandum to Director Submission Processing for approval.

  6. 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 for electronic payment options. The site is Electronic Payment Options. Checks received over that amount must be rejected as directed by the Federal Reserve Bank (FRB) and Department of Treasury.

  7. Employee Privacy. We are committed to protecting employee privacy. If an employee error is observed, and feedback is necessary, we notify the manager of record.

Public Trust and Integrity

  1. Public Trust and Integrity. The public can trust that remittance processing is timely, accurate and conducted with the highest integrity. Functional remittance policy reflects law governing money and finance and standards for internal control in the federal government. Ethical conduct for federal employees is explained in Document 9300 14 General Principles of Ethical Conduct for Federal Employees (5 C.F.R. § 2635.101(b)).

24 Hour Deposit Standard

  1. 24 Hour Deposit Standard. We deposit tax payments quickly, generally within 24 hours. The standard for remittances collected in field offices to be processed on the day of receipt or by the next business day.
    For payments processed locally electronically, the 24 hour deposit standard is met by scanning the paper check and submitting it for deposit no later than the first business day after the date of receipt of the check.
    At campuses that process receipts received in the mail, remittances of $100,000 or more are deposited on the day of extraction. If extracted after the daily deposit, the remittance is deposited with the next scheduled deposit.

  2. Large dollars ($100,000 or more) must be deposited on the day of extraction. If the remittance is extracted after the daily cut-off time for processing the daily deposit, the remittance must be deposited with the next scheduled deposit that will be delivered to the depository.
    Large dollars ($100,000 or more) received in field offices must be sent on the day of receipt, or processed on RS-PCC on the day of receipt.

  3. The 24 hour deposit standard also requires that courier authorized TACs deposit cash (revenue receipts) within 24 hours. If a collected remittance has to be forwarded to the campus for processing, then forward on the day of receipt or by the next business day.
    For RSPCC processing, the 24 hour deposit standard is met by scanning the paper check and submitting it for deposit no later than the first business day after the date of receipt of the check.

Accuracy

  1. Accuracy. Handle a taxpayer remittance accurately and precisely. Record the exact money amount to the penny and credit to the correct tax account.
    Record each payment transaction accurately. Do not round cash money amounts.
    Maintain the integrity of the IRS received date. Credit each account for the earliest date received at the IRS, Department of Treasury, or by an IRS official. Use an official authorized IRS date stamp only. See IRM 3.8.44 Refer to Exhibit 3.8.44-1. IRM 3.10.72 and Figure 3.10.72-5 Elements of an Official IRS Received Date Stamp.

  2. Accuracy of information on systems. Enter data accurately into IRS processing systems, including the e-trak 809 Database System and all IRS processing systems.

Accountability

  1. Accountability. A custodian of government funds is accountable. If necessary to transfer funds to another employee for processing, then establish an audit trail to ensure clear accountability. Refer to IRM 3.0.167 Losses and Shortages for additional information.

Receipt for Payment

  1. Receipt for Payment of Taxes. Every cash paying taxpayer must be issued an official completed Form 809 Receipt for Payment of Taxes for a tax payment, fee, or shared responsibility payment under the Affordable Care Act (ACA). Issue Form 809 for other types of payment if requested. Form 809 is the official receipt for payment.

Separation of Duties

  1. Separation of Duties Internal Control.
    Key duties and responsibilities for payment processing are separate from duties and responsibilities for adjustment transactions and handling any related assets are separate. Individuals with badge access to the secure area of Receipt and Control must have restricted IDRS access if they have access to IDRS at all.
    Payment processors may not adjust or change the liability in tax accounts to maintain this internal control standard.

Cash Policy

  1. Cash payment. All legal tender (cash) is acceptable for payment of taxes, but the IRS cannot accept cash at every location.

  2. Cash is handled with precision.

  3. Do not send cash in the mail (even if you receive cash). Cash must be converted to a cashier’s check or money order and sent to Submission Processing Center for processing unless an official courier to a Treasury Government Authorized (TGA) bank is in place by management. Claim cash conversion expense by submitting an approved Standard Form 1034, Public Voucher for Purchases and Services Other than Personal to the Beckley Finance Center.

  4. Cash is turned in daily, recorded and secured in a safe until the next business day’s deposit.

  5. Every customer remitting a cash payment for federal income tax, fee, or ACA payment must be issued Form 809 Receipt for Payment of Taxes for the exact amount collected. Credit the correct account. In person, count all cash back to ensure accuracy and that the customer agrees to the dollar amount.

  6. Submission Processing Centers do not accept a tax payment in person.

  7. Taxpayer Assistance Centers accept tax payments, but cannot accept cash at every location, and cannot make change.

  8. Minor coins (pennies and nickels) are not required to be accepted in person for payments over .25 cents.

Integrity of the IRS Received Date

  1. Maintain the integrity of the IRS received date. Credit each payment for the earliest date received at the IRS or Department of Treasury.

Misdirected Remittance

  1. Anonymous or Unassigned Account. If a field office employee in a business function that collects payments receives an anonymous payment or a payment for an unassigned account by mistake then send the payment to the aligned Submission Processing Center for research and processing. Note MISDIRECTED REMITTANCE Received mm/dd/yyyy. Include the dollar amount of the remittance on the Form 3210. Refer to IRM 3.8.47.4.3.

  2. Headquarter employees located at a campus should refer to IRM 3.8.46 Discovered Remittances for procedures.

  3. If an executive receives a misdirected remittance then send it to the Kansas City Submission Processing Center for research and processing on the day of receipt or by the next business day using an overnight traceable method. Refer to IRM 3.8.47.4.3.

  4. Form 5919 Teller Error Advice is not issued for a misdirected remittance.

Cash Management Responsibilities

  1. The Service is committed to ensuring a 24 hour deposit standard that applies to all remittances collected. Strive to deposit all remittances accurately and within 24 hours. Management at all levels monitors the flow of receipts to ensure that this objective is achieved.

  2. Send a remittance to the campus on the day of receipt or by next business day. If the remittance will be processed locally, then process it by the next business day.

  3. Field office employees research payments they personally collect before sending to the campus. Taxpayer intent for application of the remittance is established by the payment posting voucher completed by the field office employee and are considered perfect. If a completed payment posting voucher is not included, then research is required at the campus.

  4. Remittance Mailed to a Field Office Location in Error. Occasionally, a taxpayer sends a payment anonymously to an IRS field office location. Field office mail (unidentifiable) remittances are remittances that were not solicited by an IRS business area or are not clearly intended for a field office employee or function. Remittance policy is to process payments locally if possible. Unclaimed funds must be sent to the Field Office Payment Processing Unit. Refer to IRM 3.8.47.21. See other Misdirected Remittance Type Items listed in IRM 3.8.47.14.
    If an office is co-Located with a Taxpayer Assistance Center (TAC) and there is a local management agreement in place, then the unidentifiable remittances may be taken to the TAC for processing.
    If a field office is not co-Located with a TAC, then send the remittance to the aligned Submission Processing Center for research and processing via overnight traceable method. Never send cash in the mail. Convert cash to a cashier’s check or money order made payable to the United States Treasury. The local employee credit union will generally perform this service. These payments will be transshipped to the aligned Submission Processing campus on the day of receipt or by the next business day, researched and deposited as soon as practical.

Large Dollars ($100,000 or more)

  1. Send Large Dollar Notification Email. Each Submission Processing Center has a specific email box for a field office to send notification that large dollars are transmitted for processing and if emergency transshipment occurs.
    Provide the package tracker number on the email. Campus management ensures the email box is checked daily and large dollars are processed on the day of receipt.
    Do not include personally identifiable information (PII) or sensitive but unclassified (SBU) information in an email. Refer to IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance.
    If a message is sent to the campus large dollar notification email box and it cannot be read, then contact the originator by telephone, email or EEFax for the information.
    If the SPC is notified by email that a large dollar package is on the way and provides the tracking number and the package is not received as expected, then access the carrier’s website to determine if a tracer is necessary and contact the originator.

    Example:

    An office sends an email on Monday stating package tracker number 123456-789 with $1 million is on the way overnight. The remittance is not received the next day (Tuesday). You access the carrier site and it states the package is lost and then follow up with the originator. Generally the originator facilitates a tracer.


    Inform the Office of Postal Policy through the designated Territory Point of Contact (TPOC) if an overnight provider delay occurs. The link to TPOC is http://awss.web.irs.gov/FMSS/Mail/Mail-index.html. See TPOC listing on the right side of the home page.

  2. Large Dollar Notification Email by Campus

    Submission Processing Center Large Dollar Email (on internal directory)
    Austin *CTR AUS Field Office Teller Team
    Cincinnati *W& I CAS:SP:CN:RC
    Fresno & WI SP Fres RC Field Office Teller Team
    Kansas City *CTR KC field office teller team
    Ogden & CTR ODN ogden tellers
  3. Technical Difficulty with Organizational Email. The large dollar email is important. If the large dollar email has a technical difficulty, then call the Information Technology Help Desk on the telephone. Dial 1-866-743-5748. Key in Option 2 for Information Technology. Report the work stoppage involving multiple customers. Ask the telephone assistor to provide you with the ticket number and the name of the manager. If you do not hear back from Information Technology, then contact the manager directly until the email service is restored.

    Caution:

    You cannot report a work stoppage through the OS GetServices site.

Integrity of the IRS Received Date

  1. Maintain the integrity of the IRS Received Date. Maintaining the integrity of the IRS received date is required Service wide: Fair and equitable tax administration with the highest ethical values and integrity in a manner to instill public trust.
    Credit a payment for the earliest date received by the Internal Revenue Service or the Department of the Treasury. Date stamp a payment document with the date actually received at the Submission Processing Center. See IRM Exhibit 3.8.44-2. Date Stamp Requirements for information on date stamping requirements. IRM 3.10.72.6. Field offices will date stamp a payment for the earliest date received.

  2. Control Source Document and Remittance Locally Throughout Payment Processing. Each campus and field office establishes a local procedure for controlling the source document and remittance throughout payment processing. Keep source documents in searchable order until correction and balancing is complete. Coordinate locally as necessary with Quality for accuracy review of work. Refer to IRM 3.8.44.

Security Responsibility (in Campus Field Office Payment Processing)

  1. Field Office Payment Processing is performed in the secure limited area of Receipt and Control. All physical security, internal control, IDRS security and remittance security requirements are applicable.
    Every employee and manager of the Internal Revenue Service and Department of Treasury is accountable.

    1. IRM 10.2.11, Basic Security Concepts

    2. IRM 3.8.45, Manual Deposit Process

    3. IRM 10.5.1, Privacy and Information Protection, Privacy Policy

    4. IRM 10.8.34, Integrated Data Retrieval System (IDRS) Security Handbook, IRM 10.8.34.3.1.3 states the manager of IDRS users is responsible for day-to-day implementation and administration of IDRS security. Submission Processing supervisors must perform documented review of their supervised employees IDRS profiles. Use IDRS Online Reports Services (IORS) System at least monthly.

  2. In addition, any interim guidance or procedure regarding physical or remittance security must be implemented immediately. Interim guidance is issued through the Servicewide Electronic Research Program (SERP) to the Submission Processing portal for Receipt and Control.

Physical and Remittance Security Responsibility

  1. Adequate security equipment and facilities must be provided to safeguard money, securities, etc., handled in the Field Office Payment Processing Function. All requirements listed in IRM 3.8.45 Manual Deposit Process must be strictly adhered to and are not repeated in this manual.

  2. If any employee suspects embezzlement, fraud or identity theft, then report it to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations at 800-366-4484 immediately. If reporting potential losses to TIGTA, then also inform the campus Remittance Security Coordinator (RSC).

  3. All employees must take care to protect personally identifiable information (PII). IRM 10.5.1, Privacy and Information Protection, Privacy Policy provides an introduction to Privacy, Governmental Liaison and Disclosure (PGLD) and a foundation for IRS privacy policy.
    A loss of PII could result in information being compromised to perpetuate identity theft. PII information must be encrypted on computers, faxes, and secure email. Sanitize PII unless there is a business reason. Send documents with PII or SBU through the EEFax system.
    If you suspect or know of a potential information loss, report it to your manager immediately (within one hour), the TIGTA Office of Investigations at 800–366–4484, and complete the PII Incident Reporting Form, located at https://vp0sentappetrk2.ds.irsnet.gov/etrak-privacy/page.request.do?page=page.final2. Refer to IRM 3.8.47.4.10 and refer to IRM 3.8.47.4.11 .

  4. Submission Processing Centers must issue a Form 809 book with obscured TIN spaces on Part 4 to revenue officers (ROs). Refer to IRM 5.1.2 Remittances, Form 809 and Designated Payments.
    If an RO has a Form 809 book without an obscured TIN space, then replace it. Issue a new Form 809 book to the employee and input Form 5919 Teller’s Error Advice for the book serial number for Hard Copy Response required in the e-Trak 809 Database System to recall the old Form 809 book and provide the campus address. Refer to IRM 3.8.47.7.

  5. Austin and Fresno Submission Processing Centers (SPCs) may issue Form 809 without obscured TIN spaces to Field Assistance and Submission Processing functions that do not carry the Form 809 from place to place routinely.

  6. Store Form 809 in an individual locked bag or box inside a safe or high level security container, such as the fire safe cabinets in the restricted area (limited area) of Receipt and Control.

Security of Information and IRS Systems

  1. Adhere to information technology, equipment and system security rules. Mandatory briefings are conducted annually regarding these requirements for certification.

  2. Protect personally identifiable information (PII) if faxing, mailing, or handling hardcopy documents. EEFax is the standard for secure faxing of documents. Do not email documents with PII or SBU routinely. If you must use email, then make sure the email is encrypted.
    If you suspect or know of a potential information loss, then immediately report it to your manager, the TIGTA Office of Investigations at 800-366-4484, and the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) using the PII Incident Reporting Form, located at https://vp0sentappetrk2.ds.irsnet.gov/etrak-privacy/page.request.do?page=page.final2. Call 267-466-0777 if you have a problem with the online form or any question about completing the online form. Refer to the Disclosure and Privacy Knowledge Base at https://portal.ds.irsnet.gov/sites/vl003/lists/reportlossestheftsdisclosures/landingview.aspx for additional information on Encryption.

  3. Secure email.
    Do not email documents with personally identifiable information (PII) sensitive but unclassified (SBU)information routinely.
    Field Office Payment Processing employees issue all Form 5919 Teller's Error Advice through the e-Trak 809 Database System and supporting documentation is included in the system. Do not provide supporting documentation through email.
    Field office managers have access to information sent to Submission Processing through the Account Management Services System (AMS), Integrated Collection System (ICS), Form 809 book serial number, retention files and hard copies.

  4. Secure fax via EEFax System.
    Enterprise Efax (EEFax) is the standard for faxing Service wide. Receipt and Control employees must use EEFax to fax documents with Personally Identifiable Information (PII).
    All faxes must have the confidentiality notice created in the setup process prior to sending any document via EEFax.

  5. If you must assist an acting manager with a par action in place, and the acting manager does not have access to the e-Trak 809 Database System, then provide the Form 5919 Teller's Error Advice report via EEFax. Employee individual EEFax numbers can be viewed via the Microsoft Outlook Properties Phone Tab on the Global Address Directory.

  6. Access to e-Trak 809 Database System.
    e-Trak 809 Database System is a management application.
    Managers request access to e-Trak 809 Database System through Online 5081 as follows:

    1. Access OL5081 system.

    2. From My Application screen click the request new application button.

    3. Type e-Trak 809 Database or part of the name in the Application Name box, and select the campus sub-application name (Austin, Cincinnati, Fresno, Kansas City or Ogden).

    4. Click the search button, scroll up/down to locate the required application.

    5. Then click the next button.

    6. In the Special Instructions box the user includes the effective date, job title, SEID, address/phone number / EEFax number and group organizational symbols.
      Submission Processing Center users must indicate the date of activation of IDRS RSTRK with Definer R.
      If an acting manager is requesting access for a temporary assignment, then the effective date of the par action (beginning and ending date of management assignment) is required to be entered in the comments section when requesting access to e-Trak 809 Database System.

    7. Campus Administrators may approve online 5081 requests for
      managers of record (with par action ) in their servicing area offices and campus,
      employees assigned to the Field Office Payment Processing Unit,
      Planning and Analysis (P&A) staff with approval of the Chief Planning & Analysis for the respective campus for BOD analyst role only.
      Non-supervisory and other personnel are not authorized for access to e-Trak 809 Database System.

  7. Do not delete manager records from the e-Trak 809 Database System. If you receive a deletion request through Online 5081, then approve the request in Online 5081, but do not delete the manager from e-Trak 809 Database System. Simply change the user status to inactive and save. Inactive status locks the manager account and keeps the record as for the duration of the required statute period. The e-Trak Operations and Maintenance Team will delete records when the statute period expires.

Secure a Remittance for Transit

  1. Internal Control and Security. Internal control of tax receipts and personally identifiable information (PII) is required to ensure security during transit.
    On a very rare occasion, you may have to transship a remittance for processing.

    Example:

    A foreign remittance drawn on a foreign bank has to be transshipped.

    Example:

    A campus has been directed to transship by HQ management.

    If transshipping remittance, then use overnight traceable method and take the following actions:

    1. Complete Form 795A Remittance and Return Report to list each remittance, TIN and the dollar amount of each check. Form 795A tabulates the dollar amount. Request that an acknowledgment copy is returned as proof of delivery of each item. Annotate the EEFax number of the originating office for the return of the acknowledgement copy.

    2. Send a copy of the completed Form 795A with the remittance(s). Request that each remittance received is checked off, signed and dated, and the checked copy is returned as acknowledgment of each item. Retain a copy of Form 795A as directed by local management.

    3. Double wrap each remittance in an opaque envelope or box and affix a completed mailing address label to the inside and to the outside envelope or package. Use shipping material appropriate for the weight of the package.

    4. The originator or sender, who is accountable until the funds are received at the destination, must establish a control to ensure delivery of tax receipts and continually follow up until the package is confirmed as received at the destination. The control must include the amount by Taxpayer Identification Number (TIN) correlated to the package tracer information.

      Example:

      A transit provider informs the IRS that package number 12345-6789 was destroyed. The originator must have a control to allow proper identification of an impacted taxpayer by amount and type of tax to grant relief.


    5. The sender or originator must follow-up within 2 business days to ensure delivery of the remittance package. Access the carrier's web site, .e.g., ups.com, or usps.com and trace the package. Follow up in 10 working days if the acknowledgement copy is not received. An acknowledgement copy must indicate each remittance and item listed was received.

    6. Sender or originator must immediately (within one hour) report a lost or missing remittance or remittance package to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations at 800–366–4484. Report a lost or stolen remittance to the Remittance Security Coordinator also. A remittance package contains Personally Identifiable Information (PII).
      Refer to procedure for reporting a lost remittance with PII in IRM 3.8.47.4.11.

    7. If you suspect or know of a loss, theft, or improper disclosure of sensitive or personally identifiable information (PII), then you must report the incident through your manager within one hour. Refer to procedure for reporting a loss of PII. Refer to IRM 3.8.47.4.12.

    8. If the sender has already reported an incident, then ask the sender for the incident number, and reference that number in your report.

  2. Management Review. Supervisors are responsible for conducting and documenting a managerial review at least quarterly to ensure procedures are followed. Managers can conduct a managerial review at any time.

Secure and Process a Returned Refund Check

  1. Internal Control and Security. A taxpayer may return an IRS or other government refund check to an accepting field office for credit to a tax account.

  2. A check made payable to the United States Treasury, Internal Revenue Service, Commissioner, Department of the Treasury, Social Security Administration or any agency or department of the United States Government should be construed to be a payment to the United States Government.

  3. At the campus, a returned refund check received by the Field Office Payment Processing function must be routed to the Payment Perfection Unit (PPU). If the units are combined, then route the returned refund check as directed by local management to the employee performing PPU duty.
    PPU will credit a returned refund check through Integrated Submission and Remittance Processing (ISRP). A field office sending a returned refund check will:

    1. Use a completed Form 3210, Document Transmittal, listing the content.
      Indicate the check symbol, check number and the dollar amount of each check.
      The check symbol and check number are in the upper right hand corner.
      Form 3210 is at the following link: Form 3210 Document Transmittal.

      Note:

      If Field Office Payment Processing and PPU units are combined, then process the valid government checks for payment of taxes through ISRP.

    2. The name of the sender (originator), return address (with stop number), EEFax number and telephone number is required on the Form 3210.

    3. Annotate "Returned Refund Check Received on mmddyyyy", in the remarks section of Form 3210. Annotate your EEFax number in the return address section of Form 3210 and include it in the remittance package. Request the acknowledgment copy be returned via EEFax as proof of delivery.

    4. Double wrap the returned refund check(s) in opaque envelopes or boxes. Use shipping material appropriate for the weight of the package.

    5. The sender must establish a log to ensure delivery and then follow up within 10 business days. Check the log daily. If an acknowledgement is not returned or if all refund checks listed were not marked as received then follow up. The location of the log is determined by local management.

    6. Immediately report a loss, theft or improper disclosure of PII or sensitive information to your manager (within one hour), the Treasury Inspector General for Tax Administration (TIGTA) and complete the PII Breach Reporting Form. Refer to procedure for reporting a lost remittance with PII. Refer to IRM 3.8.47.4.12 .

  4. Management Review. Supervisors are responsible for determining the location of the log and must conduct and documenting a managerial review at least once each quarter to ensure procedures are being followed. A manager may conduct a managerial review more frequently.

Security of Form 809 Receipt for Payment of Taxes

  1. Managers have specific responsibilities relating to the security, internal control, issuance, and disposition of Form 809, in addition to the care that must be given any remittance handling.
    A manager must activate RSTRK with Definer R on the IDRS profile of an employee with blank Form 809 responsibility. Form 809 must be handled with the same care and precision as cash. The following procedures are required when handling Form 809.

    1. Form 809 is serial numbered and issued sequential. File blank Form 809 inventory in numeric sequence and store in the fire safe cabinet(s) provided or other type security safe.
      The e-Trak 809 Database System selects the Form 809 book serial number for issuance. If the system selects a serial number that is not in inventory, then there is a missing book at the campus. Report the loss through the Campus Manager to the TIGTA Inspector General for Tax Administration and Campus Remittance Security Coordinator. Refer to procedure in IRM 3.8.47.4.10.

    2. Obtain written authorization signed by a delegated official before issuing a Form 809 book to an employee for the first time. Keep the list of delegated officials available for an employee to check before issuing a Form 809 book.
      Keep original signed authorization memoranda in the front of the Form 809 Part 3 audit file. After the initial authorization, an employee reorders a Form 809 book by submitting the request form from their current book to the servicing Submission Processing Center.

    3. An official authorizing issuance of a Form 809 book must be designated by their Area Director or Field Director within a year.

    4. Accountability and control of unissued Form 809 receipt books must be assigned to one individual at the Submission Processing site, with an appropriate backup individual.

    5. An issuer of Form 809 book must not be assigned a Form 809 book or be responsible for verification of blank Form 809.

    6. Employees may not share a Form 809 book. Each assigned book is for the exclusive use of the employee. A manager must not allow a Form 809 book to be reassigned to another employee.

    7. Each employee's Form 809 book must be stored in a separate locked security container, and stored in a locked container. See IRM 10.2.14 Methods of Providing Protection. Refer to IRM 10.2.14.7.4 Control and Safeguarding of Keys and Cipher Locks.

    8. Form 809 with an actual serial number may not be used for training. Use a photocopy of a sanitized receipt without a serial number for training.

    9. To void Form 809 write VOID across the face of each copy. Enter the reason for voiding on the reverse of Form 809 Part-1. Send all four parts of voided Form 809 to the servicing Field Office Payment Processing function.

    10. Managers must conduct and document an unannounced review of the Form 809 Receipt for Payment of Taxes book assigned to their employees, no less than once during each quarter. Documentation includes the date of review and Form 809 serial numbers.

    11. Form 809 users must have RSTRK with Definer R activated on their IDRS profile. Refer to IRM 3.8.47.4.6. This is in addition to the requirement that each employee with badge access to the secure area of Receipt and Control must have restricted access to IDRS.

  2. Unissued blank Form 809 must always be secured in a high level security locked container provided (or approved) by Headquarters, with Standard Form 700 Record for Security Containers completed with the names of the individuals with access. Limit access to the unissued Form 809, and keep the secure container locked when not in use, with the combination or key secured.

    Example:

    You are filing Form 809 and have to leave the cabinet. Lock the cabinet and do not leave the combination accessible.

  3. Standard Form 700 Record for Security Container. You must keep a completed current (within one year) Standard Form 700 posted inside each security container, including the security container for storing blank Form 809 and other safes..
    IRM 10.2.14 Methods of Providing Protection section 10.2.14.7.4(4) Control and Safeguarding of Keys and Cipher Lock Combinations requires that the record of combinations to the security container is maintained by using Standard Form 700.
    Complete a new Standard Form 700 clearly in ink on the same date a security container is acquired and you must also complete a new Standard Form 700 on the same date a combination or lock to a security container is changed.

  4. Instruction for Completing Standard Form 700 for Submission Processing.
    Complete a new Standard Form 700 clearly in ink on the same date a security container is acquired or on the date the combination or lock is changed. Part 1 below block 10 by clearly printing the following information:

    1. Block 1: Area or post of duty

    2. Block 2: Building name

    3. Block 3: Room number

    4. Block 4: Division, Branch, Section or Office

    5. Block 5: Serial number of container

    6. Block 6: Manufacturer & Type of Container

    7. Block 7: Manufacturer & type of lock

    8. Block 8: Date the combination was changed. If this is a new container, list the date the container was acquired in Block 8.

    9. Block 9: Name and signature of Operations Manager, Receipt and Control, the responsible official.

    10. Block 10: Names and SEID numbers of all employees with the combination or key. Note the contact information of all personnel with the combination or key.


    Complete Part 2A by clearly printing the following information:

    1. List the serial number of the container in the space marked Container Number.

    2. Print the combination clearly in the combination space.

    3. Insert the completed Form 700 Part 2A into a security envelope and place it for retention in a secure location under control of the Operations Manager, Receipt and Control Operation.


    Standard Form 700 must be clearly marked in legible print without error. Marking over, scratching out, correction fluid, correction tape, or lining through are not allowed.

  5. Order Standard Form 700.
    Order Standard Form 700 through General Services Administration (GSA) at www.gsaglobalsupply.gsa.gov or www.gsaadvantage.gov or by phone to 800-525-8027 option 1, with either a government purchase card or Activity Address Code (AAC). The stock number is 7540-01-214-5372. At the time of this writing the cost is $13.12 for a pack of 100.

Separation of Duties and Form 809 Security

  1. Separation of Duties and blank Form 809.All individuals with blank Form 809 duty and/or badge access to the secure limited area of Receipt and Control must have a restricted IDRS profile if they have IDRS access at all. Managers must restrict Integrated Data Retrieval System (IDRS) access for all individuals with badge access to the secure area of Receipt and Control . A manager may authorize IDRS accessfor an employee only if IDRS is required to perform assigned duties. Employees with blank Form 809 responsibility must have RSTRK with Definer R activated on their IDRS profiles. All others with badge access to the restricted area (limited area) of Receipt and Control must have RSTRK with Definer U activated on their IDRS profiles. IRM 3.8.47.4.7

  2. Managers must review the IDRS profiles of their supervised employees. . Each manager must conduct and document a review of the IDRS profile of their supervised employees every month and IDRS Command Code RSTRK with Definer R remains active. Use the IDRS Online Reports Services (IORS) System.

Separation of Duties and Employees with Badge Access to the Restricted Secure Area of Receipt and Control

  1. Separation of Duties in the Restricted Secure Area ofReceipt and Control. Every individual with badge access to the restricted secure area of Receipt and Control must have restricted use of Integrated Data Retrieval System (IDRS) if they have IDRS access. An employee with blank Form 809 responsibility must have RSTRK with Definer R activated. All other individuals with badge access to the restricted secure area of Receipt and Control must have RSTRK with Definer U activated on their IDRS profile or no IDRS access at all.

  2. Management Review of IDRS Profile Required. Each manager reviews and documents review of the IDRS profile of their supervised employees every month and ensures the required restriction remains active and that the employee did not access prohibited command codes. Use the IDRS Online Reports Services (IORS) System. Additional restriction applies to Form 809 book users. Refer to IRM 3.8.47.4.6.

Procedure for Sending a Blank Form 809 Book

  1. If issuance of an official receipt book is authorized, then the Issuer will log in to e-Trak 809 Database System to record issuance of a Form 809 serial number selected by the system.

  2. Protection During Transit. Use overnight traceable method to transship the blank Form 809 book serial number selected to the authorized employee. Use of a completed Form 3210 Document Transmittal to include the control number assigned by e-Trak 809 Database is required.

  3. Secure Form 809 Book.

    1. Prepare the book for shipment in the restricted area (limited area). Do not take a blank unassigned Form 809 book from the limited area.

    2. Double wrap the book.

    3. Affix a mailing label to both the inside and outside envelopes.

    4. Hand carry the book to the Mail Room as locally directed.

    5. Input the package tracker number into e-Trak 809 Database System and the date of shipment.

    Exception:

    If the Form 809 book is for a local employee, and is not being shipped out of the limited area, then enter 00000000 as the package tracker number.


    An employee receiving a new Form 809 book returns the signed receipt page within five business days. Local employee(s) that pick up their assigned book will sign the receipt pagewhen they pick up the Form 809 book and return to the give it to the issuer.

  4. Follow Up on the Form 809 Receipt Page. The e-Trak 809 Database System will issue a reminder if a Form 809 book is not confirmed by the assigned employee in 10 business days. If the assigned employee does not acknowledge receipt timely, then follow up with the Group Manager by phone or email as directed by the campus manager.
    Verify that the employee received the Form 809 book. If received, then the Issuer will enter the confirmation and then change to Teller Role and issue Form 5919 Teller's Error Advice. The error category is Not Returned or Late Confirmation Page Confirming Receipt of Form 809 Book. An appropriate response to the error category is the return of the signed receipt page to the campus.

  5. If the Form 809 Book Receipt Page is lost, and the employee received the book, then the employee may submit a signed statement instead of the receipt page. The signed statement must include the book serial number and date received.

  6. If the Form 809 book was not received by the employee to whom it was issued, then follow procedure for Lost or Stolen Form 809. Refer to IRM 3.8.47.6.19.

Procedure for Sending a Blank Form 809 Book to a Manager

  1. If issuance of an official receipt book is authorized, and it will be sent to the employee’s manager then the Issuer will log in to e-Trak 809 Database System to record issuance of a Form 809 serial number selected by the system. Check to indicate that the Form 809 book will be sent to the employee’s manager. The e-Trak 809 Database will

Report a Lost Remittance (Without PII)

  1. If you believe a remittance without Personally Identifiable Information (PII), is lost or stolen, then immediately inform your manager and report it as follows:

    1. Call the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484, and

    2. Contact the Remittance Security Coordinator (RSC) for your campus, and

    3. Complete the Security Incident Report at http://gdi.web.irs.gov/archibus/schema/ab-products/samc/csi_samc_reporter_incident.axvw.
      Incident types for a lost remittance without PII are
      Counterfeit currency,
      Loss of remittance (Including SmartSafe), and
      Theft tax remittance.

  2. If you believe a remittance with Personally Identifiable Information (PII) is lost or stolen, then refer to IRM 3.8.47.4.11.

Report a Lost Remittance (With PII)

  1. If you believe a remittance with Personally Identifiable Information (PII) is lost or stolen, then within one hour you must inform your manager and report the unauthorized disclosure of sensitive information/PII, or the loss or theft of an IT asset or hardcopy record or document containing sensitive information/PII breach as follows:

    1. Call the Treasury Inspector General for Tax Administration at 1-800-366-4484, and

    2. Contact the Remittance Security Coordinator (RSC) for your campus, and

    3. Complete the PII Breach Reporting Form at https://vp0sentappetrk2.ds.irsnet.gov/etrak-privacy/page.request.do?page=page.final2.
      If you have any problems submitting the breach, please call the Incident Management hotline number at 267-466-0777.

Report a Loss of PII

  1. If you believe a document or item with Personally Identifiable Information (PII) is lost or stolen, then within one hour you must inform your manager and report the unauthorized disclosure of sensitive information/PII, or the loss or theft of an IT asset or hardcopy record or document containing sensitive information/PII breach as follows:

    1. Call the Treasury Inspector General for Tax Administration at 1-800-366-4484, and

    2. Complete the PII Breach Reporting Form at https://vp0sentappetrk2.ds.irsnet.gov/etrak-privacy/page.request.do?page=page.final2.
      If you have any problems submitting the breach, please call the Incident Management hot line number at 267-466-0777.

Remittance Processing (of Field Office Receipts)

  1. This section provides procedure for campus remittance perfection technicians that process remittances and Form 809 from field offices.

Receiving Field Office Receipts

  1. Field Office employees use overnight traceable service or other traceable approved method to transship collected remittances to their servicing campus at the Submission Processing Center official use only mail stop for employees to send remittances for processing.
    Field offices direct taxpayers to the Submission Processing use the public overnight mailing address listed on IRS.gov.

  2. Submission Processing Centers have an official use only address for field office use. To ensure the security, accountability, and timeliness of tax receipts during transit, each Submission Processing site must provide a specific, official use address designated for field office employees to mail remittance packages. PO Box addresses may not be used for private delivery services.

  3. Formally communicate the specific address for remittances to aligned field offices and Campus Support. Field Director, Submission Processing or designee must inform area offices by memorandum to the director level of any changes to the designated address for field office remittance packages at least ten (10) days in advance of any change. IRM 21.3.4, IRM 5.1.2, and IRM 4.4.24 authors must receive a copy of the formal memorandum. IRM authors are listed on SERP at the following link: http://serp.enterprise.irs.gov/databases/irm.dr/irm-listing.dr/irm-author-listing.html.
    State that the specific address for remittances is ONLY for the use of field offices and employees in the field.

  4. Security requirements for the campus mail opening operation.

    There are specific security requirements for the mail opening operation:

    1. Open all packages in the Receipt and Control secured area AND in the area that has a contained ventilation system. The individual opening a field office remittance package must also verify its contents and sign and date the transmittal.

      Example:

      If the Field Office Payment Processing area is not in an area with a separate ventilation system and opening mail in the Field Office Payment Processing area compromises physical security, then the designated remittance perfection technician may open the mail in the area with the contained ventilation system, or a mail room employee may verify the remittance transmittal. Either way, the individual opening the remittance package must verify its contents and sign and date the transmittal.


    2. The campus receiving area must direct the unopened remittance packages to the remittance processing area immediately upon receipt.

    3. An assigned remittance perfection technician must open and examine, officially date-stamp, verify the physical contents and contents listed on the transmittal, mark all received items with a distinctive check mark ✓ in green, and
      note any missing items on the transmittal document and then sign and date transmittal document. Take immediate action if an item is missing.
      If any item is missing, then immediate action is required.
      Retain the envelope(s) with the tracer information.

      Note:

      Mark only items that are actually received. If an item is not received, then note the transmittal that it was not received. Take immediate action if remittances, Form 809 or PII are missing from a package. Refer to IRM 3.8.47.5.1(4)g below.

      Note:

      Official date stamps are described in IRM 3.10.72 Receiving, Extracting and Sorting, Figure 3.10.72-5 Elements of an Official IRS Received Date Stamp.


    4. Acknowledge receipt of all remittances and Form 809 with a distinctive check mark adjacent to the item and return the acknowledgement copy within 5 working days.
      If the transmittal lists all non-remittance items and Form 809 is not an item, then mark adjacent to the item and return the acknowledgement copy within 10 working days.
      Originators of remittance packages are required to provide an EEFax or Fax number for acknowledgement. Return the checked off copy of the transmittal to the originator at the specific EEFax or fax number listed on the transmittal.
      Refer to plain instructions for using EEFax. http://win.web.irs.gov/field/fadocs/EEFax/EEFax_Welcome_Package_Outlook_2003_IN.pdf. and How To Guides. https://organization.ds.irsnet.gov/sites/ITUNSUC/EEFAX/PUBLIC/SitePages/HowTo.aspx
      Employee individual EEFax numbers can be viewed via the Outlook Properties Phone Tab on the Global Address Directory. Refer to Instructions for Locating the EEFax Number Associated with An Individual Number User in the EEFax How To Guide. https://organization.ds.irsnet.gov/sites/ITUNSUC/EEFAX/PUBLIC/HowTo%20Guides/How%20To%20Guide%20-%20Locate%20EEFax%20IN%20Number%20in%20MS%20Outlook%20Address%20Book.pdf

    5. Once opened, remittance packages are subject to extraction and candling requirements to ensure all contents are extracted from packages, as stated in IRM 3.10.72 Receiving, Extracting, and Sorting.

    6. Date stamp Form 809 Part 3 on the back of the form with the actual date it is received at the campus. If the Form 809 is internal, then date stamp it with the date it was received in the Field Office Payment Processing function.

    7. If any remittance, unissued Form 809 receipt, or personally identifiable information (PII) is missing from the package, the remittance perfection technician should take immediate action. Do not discard the envelope(s) with package tracer information.
      Inform local management. Contact the originator. If the originator does not have the remittance or unissued Form 809 receipt, immediately report as a loss or shortage.
      Follow IRM 3.0.167 Losses and Shortages procedures. You are required to immediately report every loss to the campus RSC and to TIGTA. You are required to immediately report all information losses to your manager. Managers will ensure notification to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) using the PII Incident Reporting Form, located at https://vp0sentappetrk2.ds.irsnet.gov/etrak-privacy/page.request.do?page=page.final2.
      Call 267-466-0777 if you have a problem with the online form or a question about completing the online form. Refer to IRM 10.5.1 Privacy and Information Protection, Privacy Policy.

    8. Return a remittance transmittal to the originator at the specific EEFax number listed on the transmittal within five working days of receipt.

    9. A field office official (originator or designee) must request acknowledgement of a remittance transmittal if not received within 5 business days. Send request via by EEFax to the Field Office Payment Processing Unit at the number for the destination Submission Processing Center.
      Austin Field Office Payment Processing Unit EEFax number is (855)-568-7537.
      Cincinnati Field Office Payment Processing Unit EEFax number is (855)-260-2177.
      Fresno Field Office Payment Processing Unit EEFax number is (855)-273-7484.
      Kansas City Field Office Payment Processing Unit EEFax number is (877)-539-1038.
      Ogden Field Office Payment Processing Unit EEFax number is (855)-318-9148.

Sorting Field Office Receipts
  1. The assigned remittance perfection technician must examine and verify the contents of a field office remittance package. The campus manager directs sorting of the contents for further processing.

  2. If a Form 3210 item is directed to a separate unit, then that unit must follow procedures for handling receipts.

    Example:

    Local management has assigned Form 3210 processing to a clerical unit. The clerk processing Form 3210 remittance transmittals must follow the same guidance, including timeliness criteria and critical errors IRM 3.8.47.7.1 , and route to the Field Office Payment Processing Unit if Form 5919 Teller’s Error Advice is needed.


  3. Form 3210 Document Transmittal without a remittance should be received from the field offices in a separate envelope sealed by the originator, within the overnight mail package. The envelope should be noted it contains Form 3210 Document Transmittal for non-remittances. Date stamp each transmittal.

  4. Form 795A or Form 795A(CG) transmits a tax return, a tax payment and Form 809 Receipt for Payment of Taxes. However, if Form 3210 is used in error (to transmit a Form 809 receipt), then treat the Form 809 as if received with a Form 795A.
    If a field office sends multiple Forms 795A or Forms 795A(CG) it may include Form 3210 also. Verify each item received with a distinctive checkmark.

  5. Keep the current day's receipts separate from the previous day. Work the largest dollars and earliest received dates first.

  6. Managers will conduct a documented review of Forms 3210 and Forms 795A processed at least annually.

Acknowledging a Field Office Remittance
  1. A field office includes a transmittal listing items in the package.
    The remittance perfection technician must verify and mark a distinctive check mark ✓ adjacent to each item received and note the transmittal as necessary to make it clear what was received. The remittance perfection technician will then sign and date the transmittal and use it as an acknowledgment copy. If the employee who will EEFax the acknowledgement is not the same employee, then your manager will direct where to place the acknowledgement for sending.
    Send the acknowledgement to the originator via EEFax within 5 business days.

  2. The manager assigns an employee in the Field Office Payment Processing Unit to return the acknowledgement copy within 5 business days. Work earliest dates first to ensure the 5 business day time frame. The manager monitors the work to ensure each acknowledgement is timely sent.
    If an acknowledgement cannot be sent via EEFax and must be mailed, then the employee must follow procedures for shipping Personally Identifiable Information (PII). See Shipping Policy for PII Documents.

  3. Guidance on Faxing Remittance Acknowledgement Copies. Enterprise Electronic Fax (EEFax) is the Servicewide standard for faxing. See Enterprise Electronic Fax (EEFax). This is the link to the EEFax SharePoint site containing information on the service, user training videos, and other information.
    Originators of remittance packages are required to provide a remittance transmittal with a valid EEFax or Fax number that will be used as an acknowledgement copy by the campus to return via EEFax.
    Simply EEFax the acknowledgement copy to the originator. Refer to plain instructions for using EEFax, http://win.web.irs.gov/field/fadocs/EEFax/EEFax_Welcome_Package_Outlook_2003_IN.pdf. and How To Guides. https://organization.ds.irsnet.gov/sites/ITUNSUC/EEFAX/PUBLIC/SitePages/HowTo.aspx.
    Employee individual EEFax numbers can be viewed via the Outlook Properties Phone Tab on the Global Address Directory. Refer to Instructions for Locating the EEFax Number Associated with An Individual Number User in the EEFax How To Guide. https://organization.ds.irsnet.gov/sites/ITUNSUC/EEFAX/PUBLIC/HowTo%20Guides/How%20To%20Guide%20-%20Locate%20EEFax%20IN%20Number%20in%20MS%20Outlook%20Address%20Book.pdf.

  4. Acknowledgement Copy After Faxing. You will receive an email notification that your fax was successfully transmitted. Keep the evidence of successful transmission attached to the acknowledgement copy and file according to local procedures. The table below describes steps to take if transmission is not successful.

    If... Then
    Technical difficulty with EEFax causes work stoppage. Contact the Enterprise Service Desk (ESD) by phone at 1-866-743-5748, Option 2.
    1-866-743-5748
    State there is a work stoppage for priority handling.
    Unsuccessful transmission response.
    1. Contact the originator.

    2. Determine the correct number and re-send.

    3. If number is correct, ask if the originator is a low volume user that requires a bar code.

    4. If bar code is required, then re-send using the bar code.

    5. If bar code is not required, ask for another fax number.

    6. If no other fax number or bar code then tell originator to expect the acknowledgement in the mail.

    Unsuccessful transmission response and sent to the correct number.
    1. Contact the originator and ask if a low volume user and bar code is required.

    2. Re-send using the bar code.

    3. If no bar code is required, then ask for another EEFax or fax number.

    No EEFax or Fax number on the transmittal. Mail acknowledgement and include stuffer.
    Field office has an incorrect or invalid EEFax or Fax number on the transmittal. Contact the originator for the correct number.

Examining Field Office Remittance Packages

  1. Examine each remittance package carefully and verify that the physical contents of the package listed on the transmittal are received.

    1. Examine the package. If tampering is evident, and personally identifiable information (PII) and/or a remittance or Form 809 may be missing, then a potential theft and/or breach may have occurred. Refer to procedure for reporting a lost remittance with PII. Refer to IRM 3.8.47.4.11.IRM 3.8.47.4.11. Refer to IRM 3.0.167, Losses and Shortages.

    2. Determine if all pages of the remittance transmittal are included.

      Example:

      A remittance transmittal lists 8 pages. Only 7 pages are received. Contact the originator to determine if a page is missing. Inform your manager. A potential breach may have occurred.


    3. Examine each remittance item listed and place a distinctive check mark next to the item in green to indicate it was received. If the remittance item is not clearly marked with a distinctive check mark, the originator may question whether the item was received. If a remittance is missing, you have a loss or shortage. If the remittance contained PII, then you have a breach. Do not discard the envelope(s) if an item is missing. Contact the originator immediately. Inform your manager. In addition to contacting the originator, input Form 5919 Teller’s Error Advice into the e-Trak 809 Database System. Refer to IRM 3.8.47.7.3

    4. You must report incidents of missing, lost, stolen, or altered remittances (checks, money orders, etc.) and lost or stolen unissued Form 809 immediately (within one hour) with personally identifiable information. Inform your manager. Report to the TIGTA Office of Investigations at 800–366–4484, to the campus Remittance Security Coordinator (RSC) and complete the PII Incident Reporting Form, located at https://vp0sentappetrk2.ds.irsnet.gov/etrak-privacy/page.request.do?page=page.final2.

      Note:

      It is important to report a breach through your manager and issue Form 5919 Teller Error’s Advice.

      I

      Example:

      A check is listed on a transmittal, but not received in the package. Inform your manager, who will initiate contact with the originating manager. Input Form 5919 for hard copy response required. The required response is the check. If the field manager cannot locate the check, then a potential theft and/or loss of PII may have occurred.


    5. You must report any loss of personally identifiable information (PII) within one hour through your manager, to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) using the PII Incident Reporting Form, located at https://vp0sentappetrk2.ds.irsnet.gov/etrak-privacy/page.request.do?page=page.final2. Call 267-466-0777 if you have a problem with the online form or a question about completing the online form. Notify the TIGTA Office of Investigations at 800–366–4484 and the campus remittance security coordinator.

    6. Examine the remittance package for timeliness, critical errors, prepare for processing. Ensure money amounts listed are the same as money amounts received.
      Refer to IRM 3.8.47.7.1.

    7. Date stamp each document (with the official date stamp) for the date received at the campus.

    8. Sign and date the remittance transmittal in the lower right hand corner.

    9. If you discover a critical error then input Form 5919 Teller Error Advice to e-Trak 809 Database System. Refer to IRM 3.8.47.7.1. and IRM 3.8.47.7.2.

    10. Return an acknowledgment copy to the originator at the specific e-Fax or fax number listed on the remittance transmittal within five working days.

  2. When examining remittance package content, ensure that each item listed on Form 3210 Document Transmittal and Form 795A and Form 795A(CG) Remittance and Return Report is included.

    Example:

    For example, if an employee sends multiple Forms 795A(CG) and also includes Form 3210 Document Transmittal, then ensure that every item listed on Form 3210 is received, and that every item listed on each Form 795A(CG) is received.



Timeliness of Field Office Collected Remittances
  1. Funds collected for the United States Treasury must be deposited within three banking days (Title 31, U.S. C § 3302). Internal Revenue Code § 7809 further requires a 24 hour deposit standard for tax collections.

  2. An IRS employee receiving a remittance from a taxpayer must transmit the remittance on the same day as received or as soon as possible the next business day to ensure timely processing in the Submission Processing Center.

    Exception:

    If the remittance is to be processed locally, then you do not have to send it to the Submission Processing Center. Process it by the next business day.

    Use overnight traceable method.

  3. A campus receiving a remittance from a field office employee for processing must process the remittance within 24 hours or one workday.

  4. Convert cash to money order or bank draft within 24 hours of receipt. Taxpayer Assistance Centers (TACs) depositing cash must deposit by the next banking day.

  5. Remittance processors will issue Form 5919 Teller's Error Advice to inform the manager if any remittance not received after 3 business days; or after 7 business days if remittance package originated outside the continental United States and the remittance package was not sent timely. Do not issue Form 5919 for taxpayer misdirected remittances. Do not issue Form 5919 for remittances that are sent timely and delayed in transit by the overnight service provider.

    Exception:

    If overnight traceable method is not available to a revenue officer in the field and the remittance must be transmitted using regular mail, then allow 5 business days (for additional mailing time.)

Apply Timeliness Criteria to a Remittance (Determine When to Input Form 5919)
  1. Apply timeliness criteria to a remittance. Cite as late any remittance that is received later than 3 business days from the IRS date received or 7 business days for packages originating outside the continental United States, and the delay was not caused by the overnight service provider.
    If the remittance package was sent on the day of receipt or next business day, then it is considered timely.
    Input Form 5919 for the Late Remittance error category. Refer to IRM 3.8.47.7.2.
    Issue Teller's Error Advice as Form 809 error by serial number if Form 809 was given to a taxpayer.
    Issue Teller's Error Advice as an employee error by SEID if Form 809 was not involved.

  2. Do not input Form 5919 for a misdirected remittance sent to a wrong location such as a Headquarter office, Beckley Finance Center or Department of the Treasury.

  3. Count business days. Count 3 business days, (count 7 business days if originating outside the continental United States) not including the day the remittance is received, to determine if timely. Count business days received in Collection Field function to determine timeliness of Mutual Collection Assistance Request (MCAR) collections.

    Example:

    For example, if a remittance is received in the continental United States from a taxpayer on Monday, then the 3rd business day is Thursday. If the remittance is received on the following Friday or later, and it was not sent by the next business day, then input Form 5919 for the late remittance error category.



  4. If the late remittance was remitted by a revenue officer in Collection, and the revenue officer annotated IRM 5.1.2.4(3) on the transmittal, then annotate IRM 5.1.2.4(3) in the comments section of Form 5919.

  5. Timeliness of an MCAR Payment.
    A payment received in the field from an income tax treaty partner (a country other than the United States of America) allows the IRS to credit the payment transaction as of the date the partner received the payment (partner received date) rather than the date the IRS receives the payment (IRS received date.)
    Collection Field function employees will annotate the payment voucher with the IRS received date as follows: “MCAR payment IRS received date: "mm/dd/yyyy.” Use the MCAR received date to determine timeliness. In the absence of the notation, issue a Form 5919 Teller's Error Advice based on the received date on the posting voucher.

  6. A Late Remittance Report is sent by the 5th business day of the following month to area office management by the campus manager. Late remittance errors are systemically certified. The Campus Manager must review the Late Remittance Report for accuracy and then distribute. If a late error should be removed, then contact the HQ Business Administrator for e-Trak 809 Database System by email to request deletion. Include the book serial number or SEID for the 5919 and date issued. Refer to IRM 3.8.47.5.2.4.

How to Apply Timeliness of Remittance Criteria If Overnight Traceable Method is Not Available
  1. A field office employee must use overnight traceable method for sending remittances for processing. Cite as late any remittance that is received later than 3 business days from the date collected and the remittance was sent by the next business day. Rarely in remote areas or emergencies, "overnight" service is not available. If overnight service was not used then the timeliness criteria is 5 business days to allow the additional mailing time.
    For example, if a remittance is received from a taxpayer on Monday, then the 5th business day is the next Monday. If the remittance is not sent via overnight traceable method and received in the campus the next week on Tuesday or later, then issue Form 5919 Teller's Error Advice for late remittance.

  2. Cash payment received by field office employee that is mailed to the Submission Processing Center must be converted within 24 hours, even when overnight traceable method is not available.

Late Remittance Report for Area Offices
  1. Deposit Timeliness. One of the Service's goals is Deposit Timeliness. Remittance perfection technicians cite remittances collected in field offices as late, when applicable, by inputting Form 5919 Teller's Error Advice for late remittance error category into the e-Trak 809 Database System . E-Trak 809 Database systemically routes the Form 5919 Teller's Error Advice to the manager of record.
    Opportunity cost, or float value of funds, is no longer the measure for deposit timeliness. Reports of late remittances are available with or without the opportunity cost calculation.

  2. Provide a late remittance report to each servicing area office with a late remittance. Provide a late remittance report in electronic copy (or pdf. copy) by the 5th workday following the end of the month to the Area Director (or their designee).

  3. Provide late remittance report upon request. Managers may request late remittance reports for offices under their supervision. Managers have access to the Late Remittance Report and the Trends and Patterns Report reports for their supervised areas in the e-Trak 809 Database System as early as 10/01/2013. A manager can not access e-Trak 809 Database System or reports for another manager.

  4. Campus Manager ensures accurate information is distributed to the management officials for the functional area. If an error is discovered on a late remittance report after distribution to management, then issue a corrected report to the same audience within 3 business days of discovery.

  5. Late Remittances due to untimely delivery by overnight mail service provider. The Office of Postal and Transport Policy monitors the service level of contracted overnight mail providers. If an employee sent remittance package on the day of receipt or the next business day, and the package is late due to the service provider, then do not issue Form 5919 Teller's Error Advice. Inform the Office of Postal and Transport Policy through their local point of contact.

  6. How to handle Form 5919 Late Remittance Issued in Error. If you are a teller and issued Form 5919 Teller Error Advice for late remittance in error, then inform your Campus Manager. The Campus Manager will notify Group Manager that Form 5919 was issued in error. Campus Manager will also request that the HQ System Administrator delete the entry from e-Trak 809 Database System by sending an email with the Form 809 serial number or SEID and issuance date.
    If you discover a mistake after the Late Remittance and Trends and Patterns Report has been distributed to management, then the Campus Manager must re-issue a corrected report to the same audience. Explain the change.

Form 3210 Document Transmittal Processing

  1. Form 3210 Document Transmittal for Field Office Collected Remittances. Many field offices use Form 3210, Document Transmittal to transmit remittances. Additionally, an office may use Form 3210 to combine multiple Forms 795A. Form 3210 transmits documents with or without payment.
    If Form 3210 is used to transmit remittances, then all remittances must be transshipped by the next business day. Apply timeliness and critical error criteria to all field office receipts, except misdirected remittances and remittances delayed by overnight service provider.

  2. Verify that each item was received, and that the transmittal list all items. If used to transmit remittances, then the individual money amounts, and a total of the amount of the items should be displayed.

  3. The table below indicates the steps necessary in receipting the Form 3210.

    Step Action
    1 Verify that each page of Form 3210 is included. If a page is missing, then contact the originator.
    2 Verify every item is received and check it off with a distinctive check mark. If an item is listed but not included, then do not mark it with a distinctive check mark.
    Note that the item was not received on the transmittal.
    If there is a missing item, and it is a remittance, Form 809 receipt, or any item with personally identifiable information (PII), and it is listed on the transmittal but not included, then immediately inform your manager, and notify the originator.
    A manager must report a potential loss of PII immediately to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) using the PII Incident Reporting Form, located at https://vp0sentappetrk2.ds.irsnet.gov/etrak-privacy/page.request.do?page=page.final2. Call 267-466-0777 if you have a problem with the online form or a question about completing the online form.
    If after contact with the originator, the remittance or blank Form 809 or PII document is determined to be missing, then issue Form 5919 Teller's Error Advice for Missing Payment or Missing Receipt error category.
    Also follow IRM 3.0.167, Losses and Shortages procedure. Inform the Treasury Office of the Inspector General and Campus RSC through your manager.
    2 In the bottom right hand corner, sign and date both the original and the copies of Form 3210 Document Transmittal.

    Note:

    If acknowledgement copy is returned via EEFax, then 2 copies are not required.

    3 Determine if a remittance is timely. If late, then issue Form 5919 for late remittance. Refer to IRM 3.8.47.7.2

    Note:

    If a late remittance was sent by a revenue officer (RO), and the RO annotated IRM 5.1.2.4(3) on the transmittal, then annotate IRM 5.1.2.4(3) in the comments section of Form 5919.

    4 Review for errors. Refer to IRM 3.8.47.7.1.
    5 Return the acknowledgment copy to the EEFax number provided on the transmittal within 5 workdays of receipt.
    6 File the receipted original according to local procedures.
    7 File the campus copy according to local procedures.
Error Discovered on Form 3210 Document Transmittal for Remittance
  1. If you discover a critical error of Form 3210, then input Form 5919 Teller's Error Advice in e-Trak 809 Database System.
    A critical error on Form 3210 includes: Refer to IRM 3.8.47.7.1.

    1. Late Remittance.

    2. Form 809 Receipt for Payment of Taxes error in a critical field.

    3. Cash conversion or deposit information error.

      Note:

      If Form 809 is transmitted on Form 3210 in error, then treat Form 3210 as a Form 795A transmittal.

    4. Incorrect Money Amount - All Money amount discrepancies (different dollar amounts received than listed and/or totals and/or item money amounts differ).

    5. Missing Payment - Remittance listed on the transmittal but not included

    6. Misapplied Payment

    7. Non-negotiable remittance

    8. Post-dated check

    9. Stale-dated check

    10. Traceable Method error

    11. Illegible

    12. Missing Form 809 Part

    13. Incorrect Address for Remittance - Provide the correct campus address with stop number when providing feedback.

    14. Document with Potential PII Missing

  2. If you discover a non-critical error, then write it on the transmittal in green.

Procedure for Sending Tax Receipts to a Submission Processing Center

  1. Procedure for sending tax receipts to a Submission Processing Center. Field offices and field employees must send receipts to the aligned Submission Processing Center at the dedicated official use only address identified by the Submission Processing site. PO Box addresses may not be used for private delivery services.

    1. All daily remittances must be sent by overnight traceable method. Use overnight traceable method to send remittances to the designated Submission Processing Center. This ensures we meet our corporate responsibility for timely payment processing and customer service. Use the contract overnight service provider or registered mail with the United States Postal Service. Double wrap these mailings in opaque paper envelopes or boxes to protect taxpayer information.

    2. Tax receipts must be timely. Transship to the designated Submission Processing Center on the day of receipt from the taxpayer, or as soon as possible the next business day. Do not send cash in the mail. Convert cash to a money order (or bank draft) payable to United States Treasury before mailing.

    3. Include a completed posting document for crediting accurately if the remittance is not attached to an original tax return. Also use a transmittal document, listing specific package contents. Form 809 Receipt for Payment of Taxes, are transmitted via Form 795A or Form 795A(CG) Remittance and Return Report. The name of the sender, return address (with stop number), and telephone number is required on all transmittals.

    4. The sender must establish a control to ensure delivery of tax receipts. The control must include dollar amounts of taxpayer receipts by Taxpayer Identification Number (TIN), correlated to the package tracer information.

      Example:

      A transit provider informs the IRS that package number 12345-67-89 was destroyed, a control is needed that enables proper identification of impacted taxpayer(s) so that relief could be granted.

      Caution:

      If a remittance package is lost during transit, the sender must report it to the Treasury Inspector General for Tax Administration Office of Investigations (TIGTA) at 800-366-4484 and personally identifiable information (PII) losses must also be reported to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) using the PII Incident Reporting Form, located at https://vp0sentappetrk2.ds.irsnet.gov/etrak-privacy/page.request.do?page=page.final2. within one hour of discovery.


      Call 267-466-0777 if you have a problem with the online form or a question about completing the online form.
      Submission Processing Centers must place a distinctive check mark next to all remittances received and send an acknowledgement via EEFax within five (5) workdays.
      Senders must follow up with the destination Submission Processing Center within ten (10) workdays on remittances that have not been acknowledged.

    5. Preparing remittances for mailing.
      The inside envelope or box is required to contain the following:
      Name and title of the person who is authorized to open the package,
      Address of the receiving office, including Mail Stop number and
      Return address of the office mailing the package.
      "Limited Official Use" is required to be clearly marked or stamped on the front and back of the inside envelope or box. Use of an E-19 or E-20 "Confidential Information—To be opened by addressee only" envelope is acceptable.

      Note:

      The responsible official authorized to open the package is Submission Processing Operations Manager, Receipt and Control. The Operations Manager may designate specific staff members who may open the package. We recommend that "LARGE" be annotated on envelopes containing a single remittance of $100,000 or more or if the aggregate total of remittances is $100,000 or more.


    6. The outside envelope is required to contain the following:
      Title of person authorized to open the envelope or box,
      Name of the person must not be included,
      Office name and address of the receiving office, including Mail Stop Number and
      Return address of the office mailing the remittance package.


  2. The Submission Processing Center specific address for remittance (with stop number), key contacts, and email addresses are listed on the Field Office Payment Processing site. See Field Office Payment Processing. IRS offices use the Campus Ship tool to ensure the correct address. Refer to the Office of Postal Policy site: See UPS Campus Ship.

Submission Processing Center / Field Office Alignment for Form 809 and Tax Payments
  1. Submission Processing Center / Field Office Alignment for Form 809 and Other Tax Payments. Submission Processing Centers Field Office Payment Processing units process Form 809 and most other tax payments collected in field offices as aligned. Major groups of tax payment collectors in the field are aligned with specific sites.
    Austin and Fresno service Field Assistance (FA)Taxpayer Assistance Centers (TACs). Austin services TACs in FA Areas 2 and 3; Fresno services TACs in FA Areas 1 and 4..
    Austin, Fresno and Kansas City are the servicing sites for field office mail remittances not solicited by a business area that require research and processing..

    Example:

    A TAC in FA Area 1 receives a starter check anonymously in the mail that cannot be processed through RSPCC. Send the starter check to the Fresno Field Office Payment Processing Unit for research and processing.


    Cincinnati and Ogden service SB/SE Collection Field function and SB/SE Examination field offices.
    Ogden services LB&I and TE/GE field office functions and Accounts Management Campus Support.
    Kansas City services the Appeals organization and is the designated research and processing site for misdirected remittances into Headquarter and Department of Treasury offices.
    Cincinnati and Ogden service any field offices routing payments with original Business Masterfile tax returns.
    Austin services the Offshore Voluntary Disclosure Program (OVDP) voluntary disclosure initial packages from taxpayers. Refer to IRM 3.8.45.30.

  2. Field office functional areas and their servicing site can and must process all tax payments received timely and accurately.

    Field Office Functional Area Servicing Submission Processing Center
    Field Assistance Area 1 Fresno
    Field Assistance Area 2 Austin
    Field Assistance Area 3 Austin
    Field Assistance Area 4 Fresno
    Collection (States Serviced by Ogden) Collection offices are serviced by either Cincinnati or Ogden as aligned by state within a territory.
    An entire territory is serviced by only one Submission Processing Center.
    States serviced by Ogden are Alabama, Alaska, Arizona, Arkansas, California, Colorado, Delaware, District of Columbia, Florida, Georgia, Hawaii, Idaho, International, Louisiana, Maryland, Mississippi, Montana, Nevada, New Jersey, New Mexico, North Carolina, Oklahoma, Oregon, Pennsylvania, Puerto Rico, South Carolina, Tennessee Texas, Utah, Virginia, Washington, and Wyoming.
    Collection (States Serviced by Cincinnati) Collection offices are serviced by either Cincinnati or Ogden as aligned by state within a territory.
    An entire territory is serviced by only one Submission Processing Center.
    States serviced by Cincinnati are Connecticut, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Massachusetts, Michigan, Minnesota, Missouri, Nebraska, New Hampshire, New York, North Dakota, Ohio, Rhode Island, South Dakota, Vermont, West Virginia, and Wisconsin.
    SB/SE Examination SB/SE Examination offices are serviced by Primary Business Code (PBC).
    Cincinnati services PBC 201, 202, 204, 212, 213, and 214.
    Ogden services PBC 203, 205, 206, 207, 301 through 309 and 315.
    Appeals Kansas City
    Misdirected remittances into Headquarter Offices, Department of the Treasury, Beckley Finance Center (research and processing) Kansas City
    TE/GE Ogden
    Campus Support Ogden
    LB&I Ogden
    International Individual Masterfile Austin
    International Business Masterfile (BMF) Ogden
    Offshore Voluntary Disclosure Program Austin
    Field Office mail remittances not solicited by any business area (and cannot be processed locally). Austin, Fresno or Kansas City
    Offices co-located with TACs are based on Field Assistance (FA) area alignment.
    FA Areas 1 and 4 are serviced by Fresno.
    FA Areas 2 and 3 are serviced by Austin.
    All other field, headquarter offices and executives are serviced by Kansas City.
  3. The research and deposit servicing site for Headquarter IRS and Department of the Treasury administrative offices that receive misdirected remittances is Kansas City.

  4. Cincinnati and Ogden service SB/SE Field Collection revenue officers, SB/SE Examination, Technical Services, Technical advisors and Tax examiners. SB/SE Property and Liquidation Specialists are serviced by Ogden. Ogden services LB&I Division, including Business Masterfile International.

  5. Field Director, Submission Processing of each campus or their designee must communicate any change to the specific address for remittances to all area office directors for dissemination and authors of IRM 21.3.4 Field Assistance, IRM 5.1.2 General Handbook-Remittances, Form 809 and Designated Payments, and IRM 3.8.47, at least (10) ten days in advance of change.
    Any communication on the address must state that the specific address is only for the use of field office employees to send remittances under their direct control.

  6. Official use only addresses for remittances must not have any terms identifying remittances on the outside envelope. Refer to IRM 10.2.13.4.4.1 Field office employees must provide public addresses listed on tax form instructions to taxpayers.

  7. If Form 809 is sent to a wrong Submission Processing Center, notify the Campus Manager of the aligned site. Process any payment received with the Form 809 and note any other errors observed. Search for the aligned campus in e-Trak 809 Database System. The aligned campus will issue any Form 5919 for the 809 serial number. The site that received the payment will issue Form 5919 Teller Error Advice under the SEID. The error category is Incorrect Address for Remittance.

Receipt Form 795A (CG) Remittance and Return Report

  1. Form 795A (CG) Remittance and Return Report is the transmittal used by revenue officers and collecting officials from the Integrated Collection System (ICS).
    Remittance perfection technicians review, verify and receipt Form 795A CG, Remittance and Return Report and Supplemental Remittance and Return Report hard copy collections.

  2. See http://irm.web.irs.gov/Part10/Chapter5/Section4/IRM10.5.4.asp#10.5.4.3.1

  3. If any non-remittance item with PII or remittance is missing, then note the transmittal document that it was not received and immediately inform your manager for contact with the originator regarding the missing item. You will also note the transmittal document in green and issue Form 5919 Teller's Error Advice. Refer to IRM 3.8.47.7.2.
    The error category for a missing remittance is Missing Payment.

  4. Form 795A (CG) does not require close review of entity information, since it is systemically generated. Check the name and compare to the Form 809 listed to ensure it is the same employee's transmittal.

Receipt Form 795A Remittance and Return Report Transmittal
  1. Receipt Form 795A Remittance and Return Report by verifying what was received or not received with the transmittal. Remittance perfection technicians review, verify and receipt Form 795A Remittance and Return Report and Supplemental Remittance and Return Report hard copy collections.

  2. If any non-remittance item with PII or remittance is missing, then note the transmittal document that it was not received and immediately inform your manager for contact with the originator regarding the missing item. You will also note the transmittal document in green and issue Form 5919 Teller's Error Advice. Refer to IRM 3.8.47.7.2.
    The error category for a missing remittance is Missing Payment.

  3. The following table indicates the steps in this process.

    Step Action
    1 Verify that all pages of the Form 795A transmittal are included.
    2 Mark each item and remittance received with a distinctive check mark in the column or space next to the remittance item. It is not necessary to check mark a description of an item. For example, 1 check for $300 Master File Tax (MFT) 30, Tax period 2010, requires only one distinctive check mark.
    Inform your manager immediately if a remittance or Form 809 or any item with PII is missing. See IRM 10.5.4.3.1, Timely Reporting: Within One Hour, which states all incidents involving personally identifiable information must be reported within one hour of discovering the incident.
    3 In the space provided in the lower right hand corner, initial and enter the date the returns and remittances are detached from both the original and the copy of Form 795A.
    4 Return the initialed copy of Form 795A to the originator (person who sent the Form 795A) at the specific address listed on the transmittal or EEFax number listed on the transmittal within 5 workdays as acknowledgment of receipt for the remittances, returns, and posting documents.
    5 File the original transmittal in chronological order by field office in ascending date order. Files should distinguish between operating divisions.
    6 Retain Form 795A records for 3 years (the current calendar year the Form 795A was submitted plus two years).
  4. Time Sensitivity: It is extremely important that these documents are submitted timely. Timely submissions and transmissions are those that take place at the close of the business day or as soon as possible the next business day.

Accounting Packages from Cash Depositing Taxpayer Assistance Centers (TACs)
  1. Field Assistance TACs deposit cash payments collected locally into Treasury Government Authorized (TGA) banks and send only noncash remittances to campuses for processing. All cash deposits require accounting packages for daily balancing and journaling into Revenue Accounting Control System (RACS).

  2. All cash depositing TACs scan and upload their accounting package documents to the Submission Processing Accounting and Tax Payment Branch SharePoint site: Accounting and Tax Payment Branch SharePoint.

  3. Contingency for Accounting Package. If the Accounting and Tax Payment Branch SharePoint site becomes unavailable, and TACs are specifically directed by Headquarters to transship hard copy accounting packages, then provide the items in an overnight remittance package in a separate envelope marked for Campus Accounting Revenue Accounting Control System (RACS) Unit). TAC employees will have a separate Form 795A for cash items deposited, in addition to their Form 795A for non-cash remittances.
    The following items will be included in the hard copy accounting package:

    1. Form 795A listing individual Form 809 by serial number and associated Form 809 (Parts 1 and 3).

    2. IDRS print of tax class totals from PYBAL, generated from input of command code PAYMT. Route to Campus Accounting.

    3. Statement of losses, shortages, or discrepancies associated with the deposit (if applicable). Route to Campus Accounting.

      Note:

      If there are any deposit or posting discrepancies identified, that must be corrected by the campus, then the TAC manager will provide a manager approved, digitally signed Form 2424 Account Adjustment Voucher with the deposit. If there is a discrepancy with the daily TAC deposit identified by Campus Accounting, and Form 2424 Account Adjustment Voucher is necessary, then the TAC manager will provide the digitally signed Form 2424 Account Adjustment Voucher within 24 hours of notification.


    4. Form 2424 Account Adjustment Voucher, if any losses, shortages, or discrepancies are applicable to that day's work. Route to Campus Accounting.

  4. TAC managers will provide a manager approved digitally signed Form 2424 Account Adjustment Voucher, within 24 hours upon notification from Campus Accounting that an out of balance condition exists.

Error Discovered on Form 795A (CG) Remittance and Return Report
  1. If you discover a critical error or missing item, it may be necessary to contact the originator or field office manager. For example, if a remittance is listed and not included, take immediate action to alert the originator. If not found, then the item may have been lost or stolen. Critical errors are errors that may indicate potential waste, fraud, security or embezzlement, such as late remittances, late cash conversion, incorrect money amounts, money amounts out of balance, money amounts that do not match the amount listed on the posting document IRM 3.8.47.7.1.

  2. A non-critical error may be corrected. IRM 3.8.47.7.6 Annotate the corrective actions taken in green on Form 795A and Form 795A(CG). Form 795A must be returned to the originator at the specific address listed on the transmittal. If there is a non-critical error, note the transmittal document. IRM 3.8.47.7.6. The receiving employee is responsible for reviewing these to ensure they are not repeated. If there are errors noted on the transmittal document, that resulted in an incorrect application to taxpayer accounts, the originating employee will initiate the correction. Non-critical errors do not require issuance of Form 5919.

  3. In the space provided in the lower right hand corner, initial and enter the date the returns and remittances were received on both the original and the copy of Form 795A.

  4. A critical error requires input of Form 5919, Teller's Error Advice to the e-Trak 809 Database System. The system routes the Form 5919 to the manager of record when saved. IRM 3.8.47.7.1 Critical errors are listed on the monthly Trends and Patterns Reports provided to the territory level manager.

  5. If you discover an error with Form 5919 Teller's Error Advice, after saving, then immediately inform the Campus Manager. The Campus Manager will contact the Group Manager and/or re-issue a corrected Trends and Patterns report to the same management audience within 3 business days of discovering the error. A teller or campus manager should not access the Form 5919, except as to enter a manual response as authorized by the manager of record.

  6. If a late remittance is cited in Collection, and the revenue officer annotated IRM 5.1.2.4(3) on the Form 795A CG transmittal, then you must annotate IRM 5.1.2.4(3) in the comments section of Form 5919.

Procedure for Form 2290 Heavy Vehicle Use Tax Return with Receipted Form 809 (for sites other than Cincinnati)
  1. If your Submission Processing Center is not Cincinnati Submission Processing Center and you receive Form 2290 Heavy Vehicle Use Tax Return with a Form 795A, Remittance and Return Report, transmitting a Form 809 receipt, then you have received it in error. Form 2290 Heavy Vehicle Use Tax Return is only processed at the Cincinnati Submission Processing Center.

  2. Date stamp the Form 2290 with the official IRS received date stamp for the date received at the campus.

    Note:

    Form 2290 payments with tax returns received at Division of Motor Vehicles (DMV) under the Form 2290 Alternate Proof of Payment Program are credited to the taxpayer on the official IRS received date, not the date received at the DMV.

    1. If the Form 809 received is not aligned with your site, then inform the Campus Manager. Send Form 809 Parts 1 and to the Submission Processing Center that controls the Form 809 book after receipting the funds. Campus managers may research the e-Trak 809 Database System in HQ Admin role to determine the controlling Submission Processing Center by serial number.

    2. Verify receipt of funds, and control Form 809. Use Form 809 as a posting document. Forward the original return to the Cincinnati Submission Processing Center.

  3. Verify the following:

    1. TIN.

    2. Tax period.

    3. Name and address.

    4. Edit Transaction Code 610.

    5. Date stamp with the received date.

    6. Edit Form 809 "NOT A POSTING DOCUMENT."

    7. Staple Form 809 to the back of Form 2290-V.

    8. Edit in red at the bottom of Form 2290 and Form 2290-V Receipt serial number issued.

    9. Edit in red the money amount of check in the left hand corner of Form 2290.

    10. Transship the original return to Cincinnati Submission Processing Center at the following address:
      Internal Revenue Service
      201 West River Center Blvd. Stop 31
      Covington, KY 41011

    11. Process payment via ISRP.

Integrated Collection System (ICS)

  1. The Integrated Collection System (ICS) is an internal computing system used by revenue officers. It is the system that generates Form 795A(CG). Remittance perfection technicians in Cincinnati and Ogden servicing SB/SE may have read-only capability for researching the intended application of a payment as a contingency.

Processing Supplemental Form 795A and Form 795A(CG) Remittance and Return Report

  1. If the submission of returns or remittances is delayed or for expeditious routing of large remittances, the originator will transmit remittances on a supplemental Form 795A and Form 795A(CG). The Supplemental Form 795A is the same as Form 795A, except that the originator will write "Supplemental" on the top of the form.

  2. In reviewing the Supplemental Form 795A, remittance perfection technicians follow the same steps as for the Form 795A. In addition, make sure it contains the following:

    • The date items were received,

    • An explanation for the delay, written on the reverse side of the original,

    • Field office manager's signature or initials (indicating approval).

  3. If the remittance is late, then enter Form 5919 Teller's Error Advice for supplemental late remittance into the e-Trak 809 Database System. In the teller comments section annotate Late Supplemental remittance. If an explanation is provided on the Supplemental, then include it in comments.
    Late supplemental remittances are included on the Trends and Patterns and Late Remittance reports to area offices.

  4. Supplemental Form 795A procedure must be followed by TACS when RS-PCC is down due to systemic reasons and the TAC is directed to transship. Supplemental Form 795A must include the RS-PCC downtime date(s).
    When received at the Submission Processing Center, RS-PCC downtime dates are not counted as business days when applying the timeliness criteria for citing late remittance and issuing Form 5919 Teller’s Error Advice Notice.

Form 809, (Official) Receipt for Payment of Taxes Internal Controls

  1. Form 809, Receipt for Payment of Taxes, the official receipt for taxpayer payments, is very important because it represents money. Handle with the same care and precision required for cash handling. IRM 5.1 2 Field Collecting Procedures - Remittances, Form 809 and Designated Payments and IRM 21.3.4 Taxpayer Contacts - Field Assistance, prescribes field office employee procedure for Form 809 handling for SB/SE and W and I Field Assistance respectively. Additionally, IRM 4.4.24 AIMS Procedures and Processing Instructions - Payments and Remittances provides processing procedure for payments in LB& I and SB/SE Examination functions.

  2. All Submission Processing employees assigned to issue, verify, inspect, or reconcile blank Form 809 must enter accurate information in the e-Trak 809 Database System and adhere to all internal controls.

  3. Each book of Form 809 receipts contains 50 consecutively numbered four-part Form:

    • Part 1, Posting Voucher

    • Part 2, Receipt for Payment of Taxes

    • Part 3, Memo Copy (remittance processor copy)

    • Part 4, Receipt Book Copy (remains with book cover)

Use of Form 809 Receipt for Payment of Taxes
  1. Field office and campus employees must issue Form 809 when they receive cash for payment of taxes. If a payment is by check, money order, draft, etc., then provide Form 809 only if requested by the taxpayer.
    Taxpayers are entitled to an official receipt upon request. Form 809 is the Service's only official receipt. Strict control of Form 809 Receipt for Payment of Taxes by all employees is required.
    If you are presented with a document other than an official receipt with serial number as a payment receipt, then report the occurrence to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations at 800-366-4484.

  2. If a field office employee issues Form 809, then the Form 809 is the posting document, unless an original return is also submitted.
    If a remittance is submitted with an original return, then the original return is the posting document.

Authorization to Issue Form 809 to Field and Campus Employees
  1. An initial Form 809 Receipt for Payment of Taxes book must be requested by memorandum signed by an authorized official before a Form 809 book can be released.
    Authorized officials are designated by the Area Office Director or Field Director, Submission Processing (for SP campus Form 809 books holders), Field Director, Accounts Management (for AM campus Form 809 book holders) and must be kept on file, with Form 809 Part 3 audit control files.
    The authorizing official must provide the official name of the employee (or approved pseudonym); SEID or unique identifier number, badge number, addresses and names of territory and area managers names, addresses, email addresses and telephone numbers.

    Note:

    IRM 10.5.7 Use of Pseudonyms by IRS Employees. Pseudonym registries are maintained by local offices.

  2. At least once a year, each Submission Processing site must obtain a listing of officials authorized to approve issuance of Form 809 receipt books from the area director of all aligned functions and offices serviced. This listing must be checked to ensure officials requesting issuance of a Form 809 book are authorized. If not, then do not issue the Form 809 book.

Perfecting Form 809 (Received with Payment or Local Deposit)
  1. Since Form 809 is high security item, treat blank Form 809 with the same care and precision as cash. Additional verification is needed. You will receive Form 809 Part 1 Posting Voucher, and Form 809 Part 3 Memo Copy (audit file copy). You will also receive Form 809 Part 4 Receipt Book Copy within 30 days of when the book is completed. You must review the form to make sure it has:

    1. No erasures, alterations (of any kind), or markovers in the following critical fields (all money amounts, assessment amounts, taxpayer name and TIN, date of issue, and employee signature).

      Note:

      Alterations to Form 809 critical fields by correction tape or fluid are not allowable.

    2. No math errors. All money amounts must be accurate.

    3. The correct amount of money remitted with the Form 809 receipt or deposited. Look at the money amount on the posting voucher to see that it is the same as the remitted amount.

      Note:

      If you do not receive a money order or bank draft for the correct amount, then you must treat this as a shortage or overage.
      For cash courier payments processed in TACs, the correct amount of money must be posted to the tax account. Immediately inform your manager of any missing or incorrect money amount. Issue Form 5919 Teller's Error Advice for Missing Payment, or Incorrect Money Amount as applicable. Report all losses or shortages. Refer to IRM 3.0.167 Losses and Shortages IRM 3.0.167.

    4. A correct and unaltered signature of the employee to whom the book was issued, or their approved pseudonym.

      Note:

      Employees can update their legal name change in HR Connect.

    5. Cash converted to a money order or cashier’s check is within one working day; and cash conversion information is annotated on Part 3. Cash conversion information consists of the:
      Name of the institution converting the cash,
      Serial number of the bank check or money order, and
      Date of the conversion.

    6. Cash deposited locally has the 20-digit Trace Identification Number (TID). Submission Processing local deposits will also have the OTCnet voucher number and date of the cash deposit.

    7. Only one tax period listed, or if paying a separate user fee, or ACA shared responsibility payment, one user fee or ACA payment may be listed.

    8. Taxpayer’s complete address.

    9. No inconsistencies on the copies.

    10. If a receipt is voided, then all three parts of the receipt must be included and an explanation is required on the reverse of Form 809 Part 1. (Part 4 remains with the book and is associated later.)

    11. The taxpayer’s name and address must be on the money order for converted cash.

      Note:

      Lockbox sites may send cash of less than $1 to campuses for processing. The campus employee converting the cash should annotate RECEIVED FROM LOCKBOX mmddyyyy, (date received from Lockbox) on Part 3 of the Form 809.

  2. If an error is discovered on a Form 809, then Teller must create Form 5919 Teller's Error Advice in e-Trak 809 Database System for the Form 809 serial number. Select the appropriate error category from the dropdown menu. Explain the specific error in the Teller Comments.

  3. Master File Tax (MFT) Code Incorrect: If Form 809 is being used as a posting voucher, then ensure the MFT is correct for the type of tax. If the MFT is different from the type of tax, and the MFT is the obvious error, then edit the Form 809 in green for the correct MFT to avoid processing errors.

  4. Name Control Incorrect: If Form 809 is being used as a posting voucher, and there is an obvious error with the name control, edit the Form 809 in green for the correct name control. If you are unsure that the return is an original document, follow IDRS research procedure. Refer to Document 6209 IRS Processing Codes and Information.

Critical Error on Form 809 (Requires Teller's Error Advice)
  1. Form 809 must be free of error in all critical fields.
    Input Form 5919 Teller's Error Advice for Form 809 serial number in the e-Trak 809 Database System using the Teller role. IRM 3.8.47.7.1 . IRM 3.8.47.7.2 Take the following actions.

    1. Select Form 809 error category and type from the drop down menu.

    2. Explain the specific error in the Teller Comments field.

    3. Review and spell check comments.

    4. If a hard copy item must be sent to the campus, then check Yes. A drop down menu will display:
      Missing Check
      Missing Form 809 Part
      Form 809 book cover (and 50th receipt was received), and
      Form 809 Receipt Page
      Other
      Then select the item that must be returned from the drop down menu.
      If an item is required to be returned that is not in the Drop Down menu, then check the box "Other" and enter the specific item that must be sent and the specific campus address.

    5. Include a scanned copy of the supporting documentation (incoming documentation) for the error. You must delete the file from your computer as soon as you see it uploaded on the e-Trak 809 Database System input screen.

    6. File a copy of Form 5919 with the corresponding Form 809 serial number in the audit file.

    7. If a hard copy item must be sent to the campus from the group manager, then follow up is required to ensure the hard copy item is received. The e-Trak 809 Database System will send a reminder to default teller role accounts after the group manager enters a response to the F5919 in the system.


  2. Timeframe for issuance of Form 5919. Remittance perfection technicians must issue Form 5919 Teller's Error Advice in e-Trak 809 Database System within 3 business days of receipt of the critical error and within 5 business days during the peak season. If e-Trak 809 Database System becomes inoperable for an entire business day, then the timeframe is extended by a business day.

  3. Follow up on hard copy responses to each Teller's Error Advice on the day after they are due if not received.

  4. Form 809 must be free of error in all critical fields. IRM 3.8.47.7.1 Critical fields of Form 809 are:

    • The taxpayer name and identification number (TIN),

    • All money amounts,

    • The name of the party from whom the payment was received,

    • Assessment amounts,

    • Date of issue, and

    • Signature of employee.


  5. Report any missing money or missing blank Form 809 immediately to your manager. Also issue Form 5919 Teller's Error Advice. If the originator confirms that a remittance or PII is missing, then follow IRM 3.0.167, Losses and Shortages. Inform your manager. Report to the Office of the Inspector General for Tax Administration, the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) using the PII Incident Reporting Form, located at https://vp0sentappetrk2.ds.irsnet.gov/etrak-privacy/page.request.do?page=page.final2, and the campus RSC.

Remittance Submitted with Form 809 and Tax Return
  1. If Form 809 is submitted with an original tax return and a remittance, then the original tax return is used as a posting document. Part 1 of the Form 809 cannot be used as a posting voucher. If the remittance processor is unsure that the return is an original document, then follow IDRS research procedure.

  2. Follow the steps below to process the Form 809:

    Step Action
    1 Staple Part 1 to the return and write across it: Not a posting document-DO NOT PROCESS.
    2 File Part 3 in numerical sequence for control purposes.
Voided Form 809
  1. If you receive a voided Form 809, then make sure there is an explanation for the void, that all three parts are present and that VOID is written on all three parts. Form 809 must be stapled in reverse order, and an explanation for the void written on the reverse of Form 809 Part -1 by the assigned employee.
    If Form 809 is not properly voided, or voided without explanation, issue Form 5919, Teller's Error Advice for Improper Void to inform the field office manager. If the field office employee cannot retrieve Part 2 of the voided Form 809 from the taxpayer, then the originating field office employee will prepare a replacement receipt.
    The table below describes the review and actions required on voided Form 809 documents:

    Document What to Review Action
    Original Form 809
    1. VOID is written on the front of Parts 1, 2, and 3

    2. Form 809 Parts 1, 2 and 3 are stapled together in reverse order and an explanation for the void is written on the back of Part 1.

    1. If VOID is not written on the front of each part, then issue Teller's Error Advice for Improperly Voided error category. Attach copy of the receipt that is not marked VOID as supporting documentation. File response in the Form 809 audit file.

    2. If an explanation is not written on the back of Part 1, then issue Teller's Error Advice for Improperly Voided error category. Attach copy of the receipt that is not marked VOID as supporting documentation. File response in the Form 809 audit file.

    Replacement Form 809 Across Parts 1, 2 and 3 is written: "Replacement for receipt # NNNNNN-NN, issued on MMDDYYYY " , across the top of the replacement Form 809. Replacing Receipt Serial No _Part 2 of the Form 809 replacement receipt is attached to Part 1 and Part 3 of the original receipt.

Campus Manager Communication with Field Offices

  1. Campus managers for the Field Office Payment Processing Program must establish and maintain open lines of communication with key officials of their servicing area offices. Campus managers are listed on the e-Trak 809 Database System home page. The link is https://etrak11.web.irs.gov/etrak-receipts/login.request.do. See e-Trak 809 Database System Home Page.
    If you are contacted by a field office employee or manager regarding an issue that is national in scope, but not a Submission Processing issue, then tactfully encourage the employee to discuss with his or her manager or the Headquarter analyst for remittances for the operating division or function.
    Remittance perfection technicians must not answer technical questions regarding policy or procedure for other functional areas. Rather, tactfully refer them to their designated Headquarters analyst or manager to ensure communications and procedures are accurate, clear and complete. Headquarter analysts for remittances are listed on the Field Office Payment Processing site. The link is http://win.web.irs.gov/SP/Programs_Information/Standard_Proce_Webpages/Field_Office_Pymt_Proc.htm. Field Office Payment Processing. Scroll to the bottom of the home page. Refer to the appropriate functional area listed under "Payment Information for Field Office Employees."

  2. Telephone Log. Field Office Payment Processing campus managers and/or staff will occasionally receive telephone calls regarding payment issues. Record all incoming telephone inquiries on a telephone log and provide to the designated Planning and Analysis staff analyst for Field Office Payment Processing.
    Planning and Analysis staff will review nature and volume of inquiries for further action. Immediately inform your manager if calls indicate a quality or systemic issue in Submission Processing. Provide local points of contact for campus issues that surface frequently, such as payment tracers.

  3. Be on the look out for quality and/or systemic problems. Inform the Headquarters Submission Processing analyst if field offices are calling about issues that are national in scope, e.g., any issue requiring an IRM change and any void In processes.
    Surface issues to the Headquarters analyst for the Field Office Payment Processing program.

Maintain Control and Inventory of Form 809 (Official) Receipt for Payment of Taxes at the Campus

  1. The IRS requires strict control and inventory of Form 809 (Official) Receipt for Payment of Taxes. Handle with precision and accuracy as cash handling.

    1. Inspect all four parts of all 50 receipts in a new Form 809 book received in inventory and document in e-Trak 809 Database System.

    2. File all blank Form 809 in locked secure cabinet or safe and adhere to all security requirements. IRM 3.8.47.4.5

    3. Issue Form 809 to an authorized user.


    Maintain Form 809 Part 3 audit files daily. It is also necessary to maintain Form 809 inventory to service aligned field offices. Submission Processing Centers will maintain an inventory level of approximately six months. Title 26 USC §6314 provides that taxpayers are provided receipts upon request. There is one official IRS receipt, Form 809 Receipt for Payment of Taxes.

  2. Procedure for Handling a Misdirected Form 809.
    Occasionally, an employee might send Form 809 to the wrong Submission Processing Center or address. If you receive Form 809, then you must review it with the same care and precision and receipt the funds.
    Input Form 5919 Teller's Error Advice into the e-Trak 809 Database System using the employee SEID. The error description is "Incorrect Address for Remittance" . The system routes Form 5919 to the manager of record.
    Send a scan of the Form 809 and supporting documents via EEFax to the Campus Manager controlling the misdirected Form 809. Campus managers are listed on the home page of the e-Trak 809 Database System. The link is https://etrak11.web.irs.gov/etrak-receipts/login.request.do. e-Trak 809 Database System
    The campus that controls the Form 809 will input Form 5919 Teller Error Advice in the e-Trak 809 Database System using the Form 809 serial number. Inform the campus manager of any error conditions.
    Transship the Form 809 Part 3 and a copy of the error notice via overnight traceable method to the Submission Processing site that issued the Form 809.

Responsibilities of a Remittance Processor

  1. Responsibilities of a remittance perfection technician are listed in IRM 3.8.47.1.3 Responsibilities.

Responsibilities of a Remittance Processing Campus Manager

  1. Responsibilities of the Field Office Payment Processing campus manager are listed in IRM 3.8.47.1.3 Responsibilities.

Field Office Payment Processing Program Campus Manager as Designated Liaison

  1. The Campus Manager is the designated liaison and will establish and maintain open lines of communication with key officials of area offices aligned for Form 809 controls and collected remittances. The name of the Campus Manager is listed on Form 5919 Teller's Error Advice issued from e-Trak 809 Database System. Campus manager will communicate with field offices as follows:

    1. Misdirected Form 809
      Rarely, Form 809 may be sent to the wrong campus. The liaison communicates with other campuses to ensure Form 809 is routed to the correct site.

    2. Annual Reconciliation of Form 809 Receipts
      Campus managers communicate with field office officials to update organizational information, distribute annual lists, and resolve any discrepancies.

    3. Remittance Transmittals
      If remittance transmittals require research or any requests for copies will be directed to the campus manager.

    4. Communications Regarding Current Remittance Issues
      Conference calls may be hosted regularly during the peak-payment processing periods and other times. It may be necessary to communicate other remittance issues.

Ordering Form 809

  1. Form 809 will be printed biannually and shipped directly to campuses. All Form 809 printing must be approved by Headquarters Accounting Services and Headquarters Collection Policy Analyst.

  2. Austin, Cincinnati, Fresno, and Ogden Submission Processing Centers service Form 809 requests for field offices.

Receiving Form 809 Book Inventory

  1. Submission Processing sites must gain approval by serial number from the respective Operations Manager, Receipt and Control to borrow or transfer unissued Form 809 book inventory. A Teller must be assigned to initiate a transfer request in the e-Trak 809 Database System. Teller role has this capability. Headquarters Administrator approves transfers of inventory between campuses.

  2. The Campus manager must identify remittance perfection technicians or other employees to receive and inspect the Form 809 inventory. All employees receiving and inspecting Form 809 inventory must have RSTRK with Definer R activated on their IDRS profiles before receiving and verifying the inventory.
    The following table lists the steps a manager receiving Form 809 book inventory will follow:

    Step Actions for Field Office Payment Processing Manager
    1 Identify remittance perfection technicians (or other employees) to verify and inspect the Form 809 books. Employees with Issuer role may not conduct inspections.
    2 Review the IDRS profile of the employee to ensure RSTRK with Definer R has been activated and that the employee does not have sensitive command codes in their IDRS profile.
    3 Direct the assigned employees to input online 5081 for access to the e-Trak 809 Database System, if they do not have access already. Provide a sanitized copy of their IDRS profile showing RSTRK with Definer R to the HQ System Administrator for the e-Trak 809 Database System.
    4 Assign permission for Inspector role in e-Trak 809 Database System.
    Assign a range of Form 809 book serial numbers to the Inspector role employee(s) for them to complete the inspection and then document the inspection in the e-Trak 809 Database system. You will have received a listing of serial numbers from the Media and Publications printing specialist prior to shipment.
    5 If there are any defects identified by the assigned employees, then you must also inspect the book and follow guidance from Media and Publications printing specialist to have the book reprinted. If reprinting, then void all receipts in the defective book.
    6 Occasionally, Media and Publications may direct destruction in lieu of replacement for a defective new Form 809 book. Headquarters Submission Processing must approve the destruction of a blank Form 809 book. If directed by Headquarters Submission Processing to destroy a Form 809 book, then it must be entered into the e-Trak 809 Database System.
  3. Remittance perfection technicians assigned to receive and inspect new Form 809 book shipments will take the following steps:

    Step Action
    1 Compare and verify that each Form 809 book serial number is the same as listed on the transmittal document.
    2 Compare and verify that each Form 809 book serial number is the same as the serial numbers provided by the Media and Publications printing specialist assigned.
    3 Inspect each Form 809 book to ensure that all four parts of all 50 receipts are included and that there are no defects.
    4 You must sign on to the e-Trak 809 Database System in the Inspector Role and input the serial numbers of books received, being careful to indicate if there are any defects. If there are no defects, then save your work and sign off. If there are defects, then refer to Step 5 below.
    5 If any part of the Form 809 book you are inspecting is defective, then annotate the book is defective and show the defect to the Field Office Payment Processing manager.
    6 Adhere to Media and Publications directions regarding the return of Form 809 books to the Government Printing Office or vendor.
    7 Store and lock blank Form 809 books in numerical sequence in the security fire safe cabinets provided.

Control Inventory of Form 809 Books

  1. Accountability and control of unissued blank Form 809 receipt books should be assigned to one individual with appropriate backup in each site. RSTRK with Definer R must be activated on the employee IDRS profile before an employee is assigned to control blank Form 809.

  2. Remittance processors responsible for inventory control will have permission for the Issuer role in e-Trak 809 Database System. Issuers of blank Form 809 books to employees may not also issue Form 809 receipts to taxpayers.

  3. A transfer of unissued blank Form 809 inventory is allowable only with approval of the Senior Operations Manager for Receipt and Control for both Submission Processing Centers by serial number in the e-Trak 809 Database System.

  4. Transference and receipt of unissued inventory must be documented by name, date, and serial number.

  5. Inspection of Forms 809 must be conducted and documented by serial number and name of inspecting employee within 24 hours of receipt of unissued Form 809 inventory.

  6. Verification of unissued Form 809 (by a manager without responsibility for Field Office Payment Processing) must be done at least once at the end of each quarter within 30 days following the end of each quarter (April 1 through April 30 for the March quarter; July 1 through July 30 for the June quarter; October 1 through October 30 for the September quarter; January 1 through January 30 for the December quarter). The verifying manager will also be assigned Inspector role in e-Trak 809 Database System.

Authorization for Issuance of Form 809 to Employees

  1. The official authorized by the Area Director or Field Director will prepare and sign a memorandum authorizing a new user to receive a Form 809 book. You must have written authorization from an official with authority to approve issuance of a Form 809 book before issuing a receipt book. When requesting issuance of a Form 809 book, managers must identify the operating division, and management hierarchy to the group level, and SEIDs.

  2. Generally, only employees reporting to a first-level manager may be issued a Form 809 book. An exception exists in the Field Assistance organization, that allows Form 809 book issuance to a group manager with specific authorization from the Area Director. Campus employees assigned to the Field Office Payment Processing Program may not have Form 809 books issued to them.

  3. A Form 809 book is assigned for the exclusive use of the intended employee. The book is not transferable. In other words, when the Submission Processing Center issues a Form 809 book to an authorized employee, the serial number has been determined and is tracked through e-Trak 809 Database System..

  4. File the signed and dated authorization for issuance of the Form 809 book in the front of the respective Form 809 Part 3 audit file for the same book.

  5. A supervisors may not approve transfer of an assigned Form 809 book to another employee, even if the employee separates from the Service.

    Example:

    If John is assigned Form 809 book with serial number 123456-90, and retires, then his manager must return Form 809 book 123456-90 to the SPC. The manager can not assign Form 809 book 123456-90 to Mary, who was hired to replace John.

Who May Be Issued a Form 809 Receipt for Payment of Taxes Book

  1. Field office and campus employees may generally be issued a Form 809 book, when authorized by a designated official. There are some types of employees who may not be issued an official receipt book:

    1. Those with access to sensitive command codes.
      Refer to IRM Exhibit 10.8.34–5, Sensitive Command Code Combinations and IRM Exhibit 10.8.34–9, Restricted Command Codes for 809 Receipt Book Users and Remittance Perfection Technicians,

    2. Those who do not report to a first level manager, except Field Assistance employees with an exception authorized at the area director level,

    3. Those who perform adjustments,

    4. Those who issue, verify or reconcile blank Form 809 receipts and

    5. Those who are furloughed (off the rolls).

Authority to Approve Issuance of Form 809 Receipt for Payment of Taxes to Field Office Employees

  1. At least annually, each SPC with responsibility for Field Office Payment Processing must obtain a list of officials by name authorized to approve issuance of a Form 809 receipt book, from all field office area director(s), Directors, Submission Processing and Director, Campus Support for campus employees serviced.

  2. Authorization is generally at the group manager level. Remittance processors will check the list to determine if the authorizing official has the authority to approve issuance of a Form 809 book before recognizing the request.

  3. Form 809 book initial requests will only be issued to employees when approved by an official on the Director's current approved list. The list must be dated within one year of the request.

Document Form 809 Books and Individual Receipts Daily

  1. Every Submission Processing Center must accurately document Form 809 books and individual receipts daily in the e-Trak 809 Database System.

    1. Log in to e-Trak 809 Database System in teller role.

    2. Click on the Receipt tab.

    3. Click New.

    4. Enter the book serial number and tab to the next field.

    5. A system message, "Last receipt entered was nnnnnnn-nn" will appear.

    6. If you do not have the next sequential receipt, then stop. Inform your manager and locate the missing receipt.

    7. If you have the next sequential receipt, then enter it as a two-digit number leading with zeroes, for example 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12.

  2. Form 809 Part 3 audit files must be updated daily. If Form 5919 is issued on a Form 809, then a copy of the Form 5919 must be kept in the Form 809 Part 3 audit file. The records retention of the Form 5919, and related information, must be retained for the duration of the statute period of the Form 809. The statute period is 3 years from the date the last receipt is issued in the book.

Requesting Another Form 809 Book

  1. In the back of each Form 809 receipt book are two copies of a Request for Forms 809, Receipt for Payment of Taxes. An employee will use this form to request another Form 809 book. The request will be submitted in duplicate. Keep one copy of the request and use the other to issue a new Form receipt book. IRM 3.8.47.6.12

Procedure for Issuing a Form 809 Book

  1. You must have authorization from an official with authority to approve issuance of a Form 809 book, SEID unique identifier number and/or employee number (on a new request) before issuing a Form 809 book. File the authorization in the front of the Form 809 Part 3 audit file.

  2. The table below lists the steps for issuing a Form 809 to an employee.

    Step Action
    1 Review the request to ensure the approval is signed by an official delegated by the area office director. If the request is not from a delegated official, then do not issue the book. Inform your manager.
    2 Log in to e-Trak 809 Database System.
    If this is a new entity and employee, then use campus administrator role and enter the employee SEID. Other information populates from CADS.
    3 Log in to e-Trak 809 Database System as Issuer role. The system will determine the Form 809 book serial number to be issued. Retrieve that serial number Form 809 from the safe.
    4 Annotate the name and address of the issuing Submission Processing Center is on the front of the Form 809 book.
    5 The employee signs the Receipt Page found in front of the Form 809 book and returns it to the campus within 5 workdays after receipt.
    If a book will be sent to a manager, then check the box to indicate the book is going to the manager, and e-Trak 809 Database will prompt for both the manager and the employee confirmation of receipt within 10 workdays.
    6 Maintain the Receipt Page and/or memorandum in the Form 809 memo copy file.
    7 The e-Trak 809 Database System will prompt the issuer to follow up on any receipt pages and/or official acknowledgement not received within the 10 days.
    Input Form 5919 to retrieve the receipt page from the field office manager.

Form 809 Part 3 Audit Files

  1. Establish and maintain a Form 809 Part 3 audit file for each employee that is issued a Form 809 book. The official audit file includes the following:

    1. Form 13174 Teller Checksheet for Form 809 Individual Receipt. Form 13174 Teller Checksheet for Form 809 Individual Receipts on the front of the file (for use to check off individual receipts filed daily),

    2. Original signed authorization memorandum,

    3. Form 809 individual receipts filed in reverse numeric order,

    4. Form 5919 Teller Error Advice if issued for a Form 809 (attached to the serial number of the Form 809, and

    5. The signed receipt page copy from the employee who received the Form 809 book in the back of the file.

  2. Filing Individual Form 809 Receipts.
    Every Form 809 Part 3 memo copy must be accounted for and filed in reverse numeric order in the Form 809 Part 3 audit file, daily.
    File receipt number 01 to the back and higher numerical value receipts to the front, in sequential order. Use Form 13174 Teller Checksheet for Form 809 Individual Receipts (http://core.publish.no.irs.gov/forms/internal/pdf/32750a02.pdf) for tracking individual receipts as they are received. Attach completed Form 13174 to the front of the memo file. Annotate the name of the employee, serial number of the receipt book, employee number and date the receipt book was issued in spaces 1 through 5 of Form 13174.
    As you file individual receipts, check block 5 for the receipt number, initial, and annotate the date verified.

  3. The table below reflects items and placement in the audit file:

    Item Placement in the Audit File
    Authorization for the issuance of Form 809 book to the employee, (signed and dated by a delegated official). Front
    Authorization may be stapled or otherwise secured to the inside front cover.
    Signed acknowledgement copy from the employee Back
    (behind the last Form 809 copy for the employee)
    Form 809 Part 3 memo copies File in reverse numeric sequential order. File receipt number 01 to the back and higher numerical value receipts to the front behind Form 13174. Do not staple the memo copies to each other.
    Form 13174, Teller Checklist for Individual Form 809 Receipts Attach Form 13174 to the front of the memo file. This can be on the outside cover.

    Note:

    If you are transferring audit files to another Submission Processing Center, then retain the yellow copy and transship the audit file with the blue carbon copy only.

    Form 5919 Responses Form 5919 copies pertaining to an individual Form 809 receipt must be attached to the Form 809 Part 3 memo copy.
    Pseudonym Do not retain any correlation to an employee's pseudonym.

Form 809 (Official) Receipt For Payment of Taxes Books Issued from old District Office Teller Units

  1. Form 809 books issued by a former District Office (now Field Office) Teller Units prior to October 1999, are the responsibility of field office management. If receipts or books not issued by any Submission Processing Center are received, then they must be returned to the territory manager of the aligned office for proper handling.

  2. Refer field office officials to their Headquarters analyst for remittances through appropriate channels immediately.

Quarterly Form 809 Inventory Verification

  1. The inventory of Form 809 books must be verified by serial number at least once each quarter by a manager without responsibility for Field Office Payment Processing.
    The manager conducting the Form 809 inventory will be assigned the Inspector role in e-Trak 809 Database System and will take a physical count of books on hand by serial number and document in the e-Trak 809 Database System.

  2. Management Review and Verification of Form 809 Inventory. The inventory of on-hand unissued Forms 809 must be verified by physical count and serial number by a manager without responsibility for Form 809 books, at least once during each quarter.
    The manager conducting inventory verification is known as the Verifier. The Verifier will be given Inspector role permission in the e-Trak 809 Database System and will take the following actions to verify the inventory:

    1. Take an accurate physical count of Form 809 books on hand by serial number.

    2. The Verifier's count must be witnessed and signed by at least one other person.

    3. The Verifier will compare the actual physical count and Form 809 serial numbers to the amounts and serial numbers listed on the e-Trak 809 Database System Unissued Inventory Report, and

    4. The Verifier will document that the inventory is verified in the e-Trak 809 Database System. The Verifier will document any discrepancies and any known explanation for discrepancies in the comments space.

    5. If a blank Form 809 is missing, or suspected to be missing, then report the incident to the Operations Manager, Receipt and Control, and the Treasury Inspector General for Tax Administration Office of Investigations (TIGTA) at 800–366–4484, and the Situation Awareness Management Center (SAMC). The primary method of reporting is through the web site incident reporting link http://gdi.web.irs.gov/archibus/schema/ab- products/gdi/samc/csi_samc_reporter_report_incident.axvw. Alternate reporting methods to SAMC include telephone: 202-317- 6124 or 1-866-216-4809 (toll free hotline); fax to 202-317-6129 or by email to samc@irs.gov. so Notify the Campus RSC.


  3. Provide documentation to the Manager conducting the Quarterly Form 809 Inventory. Remittance perfection technicians will provide the verifying manager with copies of documentation of Form 809 inventory changes upon request. Information may be required to reconcile any discrepancies.
    Examples of documentation include completed Forms 11671, Certificate of Records Disposal and signed Form 3210 for transfers of Form 809 inventory to other Submission Processing Centers and issuance to employees.
    Campus employees assigned to issue Form 809 to taxpayers for cash mailed into the campus are considered field office employees for purposes of internal controls surrounding Form 809 Receipt for Payment of Taxes. Refer to IRM Exhibit 5.1.2–1 Form 809 Instructions.

Record Retention and Destruction for Form 809

  1. Form 809 Receipt for Payment of Taxes record retention is 3 years from the date of issuance of the last receipt in the book. If no receipt has been written, the scheduled date for destruction is normally 3 years from the date the employee took possession of the book. You must not destroy a Form 809 that has not met the record retention criteria. Retain Form 809 record indefinitely if a TIGTA audit, investigation, or any criminal investigation is involved.
    A blank Form 809 may be destroyed only as directed by Headquarters Submission Processing.

  2. Records and Information Management (RIM) is a program administered by the Privacy, Governmental Liaison and Disclosure (PGLD) organization. Refer to Document 12990 Records and Information Management Records Control Schedules, Schedules 8-37 or contact your local records officer for sensitive document destruction or further information.

  3. The following table list the steps required of the center for Form 809 destruction approved by Headquarter management:

    Step Action
    1 Identify all Form 809 books that are authorized for destruction by serial number.
    2 Assemble the books and VOID all four parts of all 50 receipts. (Voided Form 809 receipts do not require high security protection within the restricted area (limited area of Receipt and Control) of the campus.)
    3 List Form 809 books on a spreadsheet. If any serial numbers of Form 809 are missing, report it to the Treasury Office of the Inspector General for Tax Administration Office of Investigations (TIGTA) at 800–366–4484 through your manager.
    4 An official without responsibility for Form 809 books must verify the serial numbers, and sign Form 11671, Certificate of Records Disposal. This official may be the same official that verifies the unissued Form 809 inventory quarterly.
    5 Contact the local campus Records Officer and arrange for destruction of sensitive document destruction.
    6 Complete Form 11671 Certificate of Records Disposal. Include the serial numbers of the Forms 809 in Box 8. (If the space is insufficient, refer to an attachment of serial numbers in Box 8, and attach the list of Form 809 book serial numbers from step 2. Instructions for completion are in IRM 1.15.3 Disposing of Records.
    7 Provide a scanned copy of each completed and signed Form 11671 to the Headquarters analyst for the Field Office Payment Processing program.
    8 Close each Form 809 book serial number in the 809 Database or 809 Database System with an annotation of Destroyed and the date of destruction in (mm/dd/yyyy) format.

Annual Reconciliation of Official Receipts

  1. At least once a year, all managers must review all Form 809 Receipt for Payment of Taxes books assigned to their employees to verify all official receipts have been accounted for. This is the Service's internal control to provide unmodified assurance against waste, fraud, or embezzlement and abuse, and is known as the annual reconciliation of official receipts. The Campus Manager for Field Office Payment Processing coordinates the Form 809 Annual Reconciliation for the SPC.

  2. Conduct Physical Review of Each Form 809 Part 3 Audit File
    Campus Manager will assign remittance perfection technician(s) to physically review Form 809 Part 3 files to ensure audit files and e-Trak 809 Database System records reflect the actual receipts that have been received and are documented accurately in the system. Resolve all discrepancies and update all records before issuing annual reconciliation reports.

  3. Creating the 809 Receipt Book Annual Reconciliation Report
    Campus Manager will create the 809 Receipt Book Annual Reconciliation Report in pdf format. Log in to e-Trak 809 Database System: e-Trak 809 Database System. At the bottom of the home page look for Reports. Select 809 Annual Reconciliation Report and then click "Display" . Enter the beginning date as 10/01/1999. Enter the ending date as 10/03/2017.
    Double check to make sure the annual reconciliation reports are accurate and database listings are correctly listed and matched to the Form 809 Part 3 Memo copy files. You must physically verify the Form 809 audit copies and payments have been received. They must be in the Form 809 Part 3 file, having been correctly filed each day.

    Note:

    If there are Form 809 receipts missing sequentially, then state the serial number(s) that were not included in the remarks section. For example, if John Doe was issued receipt book 123456-01 through 50, and had submitted receipts 01-20, then 25-40, note that receipts 21-24 are still missing.


  4. Campus Manager Coordination / Distribution for 809 Receipt Book Annual Reconciliation Report by Territory or Group.
    The campus manager will coordinate with the 809 Coordinator of the servicing function and email the 809 Receipt Book Annual Reconciliation Reports as agreed.

    Example:

    For example, Ogden services Collection Field function and the Collection 809 Coordinator requested that reports be sent directly to the group manager in addition to the area and territory manager, then send the reports.

    Example:

    Another example is Fresno services Field Assistance, and the 809 Coordinator requested that the campus manager copy the respective area analyst for remittances on distribution, then copy the area analyst on emails for their respective reports.

    Sites servicing the Field Assistance organization must copy the respective area analyst for remittances on all annual reconciliation lists..

  5. Support Field Office Managers.
    Support field office group managers with information requests to support the reconciliation.
    Director, Collection Policy issues requirements for the reconciliation annually. Refer to the Director's memorandum in communication sending the listing.

  6. Servicing Field Assistance.
    Austin and Fresno Submission Processing Centers service the Field Assistance organization. These centers will provide the Annual Reconciliation Report via email to their aligned Area Director under cover memorandum from Field Director, Submission Processing and copy the Area Remittance Analyst, who is also the Form 809 Coordinator. (The current listing of Form 809 coordinators are posted to the Field Office Payment Processing site: http://win.web.irs.gov/SP/Programs_Information/Standard_Proce_Webpages/Field_Office_Pymt_Proc.htm
    Field Assistance managers may require support to reconcile the receipts issued to Submission Processing Center records. Field Assistance managers will provide their completed reconciliations to their territory manager, or designated official.
    The cover memorandum from Field Director, Submission Processing should direct the territory manager, or their designee to verify, sign and return the annual list to the Submission Processing site coordinator. The territory manager may respond in concurrence with a digital signature on the pdf file. Any changes or corrections may be included in the pdf file. If the changes are too numerous, then attach a separate list and reference the attachment. The attachment should be submitted in narrative format via hard copy, under the digital signature of the territory manager, or via email from the territory manager. The territory manager's digital signature is required whether there are changes or not. The cover memorandum must indicate the name, telephone, fax and return address of the designated liaison for the Submission Processing Center. Include the Headquarters Form 809 Coordinator as a cc: recipient of the cover memorandum. Headquarters Form 809-Coordinators for the designated functional area will inform accountable executives of any unresolved discrepancies.

  7. Servicing Collection Field Group Function.
    Cincinnati and Ogden Submission Processing Centers service the Collection organization. These centers will provide the Annual Reconciliation Report to their aligned Area Director and provide the annual listing by group to each Territory Manager (TM).
    Collection Field Group managers (GMs) require Campus Manager support to reconcile the receipts issued to Submission Processing Center records. GMs will provide their completed reconciliations to their TM.
    Director, Collection Policy issues an Annual Reconciliation memorandum annually. The memorandum directs that the TM will verify, sign and return the annual list to the Submission Processing site coordinator. TMs respond in concurrence via email with a digital signature on the pdf. file, and include any changes or corrections.
    The TM's digital signature is required whether there are changes or not.
    Field Director, Submission Processing issues a cover memorandum to provide the specific information for the campus. The memorandum must indicate the name, telephone, fax and return address of the Campus Manager, who is the designated liaison for the Submission Processing Center. Include the Headquarter Form 809 Coordinators for Collection as a cc: recipient of the cover memorandum.
    Campus Managers at Cincinnati and Ogden work closely together to issue annual reconciliation reports on shared areas.
    Cincinnati will issue annual reconciliation reports first, on October 17, 2016 and then Ogden will issue reports after Cincinnati but no later than October 19, 2016. Campus managers will also work closely with field office group and territory managers to resolve discrepancies. Remittance processors will review requested changes and corrections and forward the completed package to the Headquarters Form 809 Coordinator by November 18, 2016. Headquarters Form 809-Coordinators for the designated functional area will inform accountable executives of any unresolved discrepancies.

  8. Strict Control and Precision Required.
    The annual reconciliation must be conducted with the same care and precision as handling cash. Ensure territory managers, department managers, and operations managers receive only Form 809 reports for their respective territory.

  9. Resolving Discrepancies.
    Managers in field office functions contact their Headquarter Form 809 Coordinator and respective Internal Revenue Manuals for program requirements. Campus managers will work closely to resolve any discrepancies.
    The table below lists examples of discrepancies that may occur and actions to resolve. Please note these are not all inclusive. Refer to IRM 3.0.167, Losses and Shortages for directives if any losses are identified.

    If... Then...
    Form 809 Part 3 is missing and the employee states the Form 809 Part 3 was sent to another site. Make every effort to retrieve the original Form 809 Part 3.
    The level of internal control is strict.
    Missing parts of Form 809 receipts indicates inadequate control.
    Contact the campus manager of the other site to retrieve the original Part 3.
    If Form 809 Part-3 cannot be located, after all possible efforts, then retrieve a copy of Part 4 from the employee and research to determine if the payment posted to the account listed on Form 809. If the payment has posted, then attach proof of payment posting and a copy of Part 4 in the Form 809 Part 3 file placed in numerical sequence.
    If the payment has not posted to the tax account, then research extensively to determine if the payment was misapplied. If the payment can not be located, and the Form 809 receipt is missing, then follow IRM 3.0.167, Losses and Shortages. Refer to the Office of the Inspector General for Tax Administration. Inform the Campus Remittance Security Coordinator and Headquarters Administrator.
    Annotate in the comments section in the e-Trak 809 Database System.
    Note the discrepancy and how resolved on the certification memorandum of the annual reconciliation to Director Submission Processing.
    e-Trak 809 Database System records reveal a Form 809 book was issued to a different employee. This is an indicator of inadequate internal control. Retrieve the Form 809 book. Obtain authorizations for each employee and issue their own books.
    Note the discrepancy and how resolved on the certification memorandum of the annual reconciliation to Director Submission Processing.
    Group manager states an employee had never received the assigned book. Follow up with the destination office should have occurred within 10 days of issuance. Form 5919 Teller's Error Advice must be issued, if not in the system. See IRM 3.0.167, Losses and Shortages. Refer to the Office of the Inspector General for Tax Administration. Inform the Campus Remittance Security Coordinator and Headquarters Administrator.
    Note the discrepancy and how resolved on the certification memorandum of the annual reconciliation to Director Submission Processing.
    A Form 809 book was reassigned to another employee by the field office manager. This is an indicator of inadequate internal control. Form 809 books are issued by serial number for the exclusive use of the assigned employee. Field office managers may not reassign Form 809 books.
    Remittance perfection technicians are required to verify the name of the employee signing the receipt.
    Retrieve the Form 809 book. Obtain authorizations for the employees and issue them books of their own.
    Note the discrepancy and how resolved on the certification memorandum of the annual reconciliation to Director Submission Processing.
  10. Field Director Submission Processing Certification.
    Field Directors, Submission Processing certify by memorandum to Director Submission Processing that annual reconciliation requirements have been completed. Certification memoranda are due by January 31, 2018.

  11. Certification Memorandum.
    The memorandum of certification must state if all field offices and campus responded. Identify any office that did not respond to the reconciliation report, and/or any offices (including campus personnel) with discrepancies.
    List all discrepancies and state actions taken to resolve discrepancies. Also include a listing of all unresolved discrepancies. EEfax the signed memorandum to HQ Accounting Services Section at 855-225-1552 no later than January 31, 2018.

  12. Support Manager Reviews.
    Managers, at their discretion, may request a listing of all Form 809 receipts for reviews. Submission Processing Centers will provide information if requested by a field office or campus manager. Information may only be provided to a manager for an employee under their supervision.

Return Partially Used Form 809 Book

  1. Return a partially used Form 809 book if an employee:

    • Separates from the Service through par action,

    • Transfers to a different functional area or area office,

    • Does not use Form 809 for assigned duties, or

    • Form 809 is recalled.

  2. The employee must return the Form 809 book to the Submission Processing Center that issued the Form 809 book within 10 workdays. Issue Form 5919 Teller's Error Advice (Hard Copy Response Required) if you become aware of a Form 809 book not returned. The error category is Not Returned or Late Confirmation. State that the Form 809 book must be returned in the comments section to the manager provide the specific campus address.

  3. A partially used Form 809 book may not be re-issued. Void the remaining blank receipts in the book.

  4. If a remaining Form 809 receipt is still in the book and not voided, then write VOID to deface each receipt. Use teller role to close the book in the e-Trak 809 Database System. File as locally directed to ensure timely destruction.

  5. If an employee no longer has Form 809 book duty due to rotation, then void each Form 809 individual receipt and return the book to the servicing campus within 10 workdays. Request a new Form 809 book if the employee returns to Form 809 duty at the end of the rotation.

  6. If a Form 809 book is lost, missing or stolen during transit, refer to IRM 3.8.47.6.19 Lost, Missing or Stolen Form 809.

Lost, Missing, or Stolen Form 809 Receipt for Payment of Taxes

  1. Procedure for reporting lost, missing or stolen Forms 809 involve each functional area with knowledge of a lost or stolen Form 809 reporting the loss to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations. This is true regardless of the location or circumstances surrounding the loss.
    You must also inform the Campus Remittance Security Coordinator (RSC). The list of RSCs can be found on the Submission Processing site under Campus Security.
    The RSC protects the taxpayer's account during an investigation. You must report the loss even if the field official states they have reported or will report the loss. Obtain the Situation Awareness Management Report (SAMC) Report number.
    If the lost, missing, or stolen Form 809 has personally identifiable information, (PII) then also report the loss to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) using the PII Incident Reporting Form. Link to the site: https://organization.ds.irsnet.gov/sites/vldp/Privacy/Report/Pages/default.aspx.
    Call (267) 941-7777 if you have any problems with the online form or have questions about completing the online form. See the Data Protection and Inadvertent Disclosures site for additional information about reporting disclosures.
    Refer to IRM 3.0.167, Losses and Shortages for complete information.

    If blank Form 809 is lost by or stolen from ...... Then.......
    Any employee other than Submission Processing Remittance Perfection Technician Immediately (within one hour) notify your supervisor. The supervisor immediately notifies the Field Office Payment Processing Unit supervisor and the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations by telephone.
    Follow up memorandum reports are issued by each manager, sending a copy to the designated Remittance Security Coordinator Remittance Security Coordinators for the campus.
    Any employee other than Submission Processing Remittance Perfection Technician. The technician becomes aware of the lost or stolen book during the annual reconciliation process. Immediately (within one hour) notify your supervisor. The supervisor notifies the next level of management. The manager notifies the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations by telephone and prepares a memorandum report, sending a copy to the designated Remittance Security Coordinator for the campus.
    If an employee suspects their manager is involved, the employee should contact TIGTA and the Remittance Security Coordinator directly.
    Submission Processing Remittance Perfection Technician Immediately (within one hour) notify your supervisor and notify the next level of management. The manager will immediately notify the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations by telephone and prepares a memorandum report, sending a copy to the designated Remittance Security Coordinator for the campus.
    If the employee suspects the manager is involved, the employee should contact TIGTA and the Remittance Security Coordinator directly.
  2. Designated Remittance Security Coordinators are listed on the Submission Processing home page. Remittance Security Coordinators.

  3. The employee or manager to whom the lost or stolen receipt book was assigned prepares a memorandum report, in quadruplicate and submits the report to their manager. The manager informs TIGTA Office of Investigations and the RSC. A copy of the report is transmitted on Form 795A Remittance and Return to the Submission Processing Center remittance processor who files it in place of the missing receipt(s).

  4. The report contains the following information:

    • Name and post of duty of 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 action taken to recover receipts


  5. If the lost or stolen item is part of Form 809, in addition to the items listed above, follow the procedure in the table below. Immediately (within one hour) notify the supervisor. The supervisor immediately notifies the Teller Unit supervisor or Remittance Perfection Manager and the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations by telephone. A follow-up memorandum report must be issued, sending a copy to the designated RSC for the campus servicing the field office.

    If the Lost or Stolen item is... Then the responsible employee will.....
    Part 1
    Prepare Form 3244, Payment Posting Voucher, in lieu of Part 1
    Enter the serial number of the missing Form 809 on Form 3244. Also, write in the remarks section a statement about the loss.
    Attach a copy of the memorandum report to notify of the lost or stolen receipt.
    Part 2 Fill in the lost receipt number
    prepare a new Form 809 with the statement Replacement Receipt NO.__ written across the top of all four copies
    Issue the duplicate Part 2 to the taxpayer
    Void the duplicates Parts 1 and 3 and staple them together in reverse order. Part 4 remains with the Form 809 book, marked VOID.
    Part 3 and Part 4 Note on the memorandum report that the payment was processed and the date it was processed.

Recovery of Lost or Stolen Form 809

  1. Field Office Employee Responsibilities:
    If a reported lost or stolen Form 809 is recovered, then prepares a memorandum report, in quadruplicate and submit with the recovered receipt on Form 795A. The field office will forward the original and two copies of the memorandum through the management chain of command (including the territory manager) to the RSC for the campus where the loss was originally reported. If Form 809 is recovered and it had been reported to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM), then also report the recovery of the lost or stolen Form 809 by calling the Incident Management Hot Line at 267-466-0777.

  2. The memorandum report includes the following:
    Name and post of duty of employee who reported the loss.
    Serial number of the recovered receipts.
    Date the receipts were recovered.
    A statement that all recovered receipts have been cancelled by voiding.
    Circumstances surrounding the recovery.

Voiding Recovered Receipts Responsibility

  1. If blank Form 809 was lost or stolen and recovered, then deface all remaining receipts with VOID on all four parts of each receipt. If the employee assigned to the book did not void the remaining receipts, then void them at the campus Field Office Payment Processing Unit.

    If....... Then...
    A single receipt or receipts are separated from the book...
    Write VOID on all four parts of Form 809.
    Staple the parts in reversed order.
    Write an explanation on the reverse of Part 1.
    An entire book... Keep the book in order and staple the front cover. Attach the memorandum report to the front.
  2. If Form 809 was required to be voided and was not, then issue Form 5919 Teller's Error Advice for the Improperly Voided error category.

Form 809 Book Re-order Procedure for Field Assistance Taxpayer Assistance Centers

  1. Every Form 809 Receipt for Payment of Taxes book contains two copies of a Request for Forms 809, Receipt for Payment of Taxes forms to request a Form 809 book from the Campus. Generally, only one Form 809 book may be assigned at any time. The request is submitted in duplicate. Use one copy of the request to send the receipt book via overnight traceable mail. Acquire the SEID and badge number. Authorization to acquire a Form 809 book is maintained in the Form 809 audit file.

  2. Request issuance of a new book after using the 40th receipt of the current book. A Taxpayer Assistance Center manager may request more than one book for a high demand area with specific approval of their Area Office Director.
    Refer to IRM 3.8.47.6.23, Procedure for Remittance Perfection Technicians on TAC Reorders or Orders for Multiple Forms 809. Management authorization is required because TAC managers must then ensure internal control over Form 809 books and receipts with the same care and precision as cash handling.

Procedure for Remittance Perfection Technician for Multiple Forms 809

  1. If authorized by memorandum from Area Office Director, then a Taxpayer Assistance Center may be issued multiple Form 809 books prior to issuance of the 40th receipt.

  2. Take the following actions upon receipt of an authorized memorandum.

    1. Date stamp and sign receipt of the authorized memorandum.

    2. Review Forms 809 and Form 795A or any other official remittance transmittal files of the requesting employee to ensure amount of receipts are accounted for as authorized by the manager.

    3. Authorized Issuer will use the e-Trak 809 Database System to issue Form 809 book to the authorized individual. The system selects the Form 809 Receipt for Payment of Taxes serial numbers for issuance.

    4. Issuer must prepare and ship the Form 809 books within two days via overnight traceable mail to the requesting employee or manager, using Form 3210, Document Transmittal. (Contact the requestor within two workdays if unable to ship timely.)

    5. Monitor incoming receipts to ensure the employee has used remaining receipts in order before they have started the new book. If a problem arises, the TAC manager should be contacted immediately for follow-up.

    6. Establish a file folder for each serial numbered book in the Form 809 Part 3 audit file.

    7. File the signed authorization memorandum in the front of the Form 809 Part 3 audit file of the authorized employee. Retain with the closed Form 809 book.

  3. A requesting employee should expect a four or five workday turnaround time beginning with the time/date of transmission of faxed request. (Consider the time of day of the request).Contact your manager if there is a delay.
    Group managers should contact the Campus Manager immediately if a disruption of service to taxpayers is imminent.

Form 809 Review for Cash Depositing Taxpayer Assistance Centers (Austin and Fresno)

  1. Taxpayer Assistance Centers (TACs) at some locations have cash pick ups by couriers and/or Smart Safes. These TACs use Over the Counter Channel Application (OTCnet) to deposit to designated Treasury Government Authorized (TGA) banks, under the aligned Austin or Fresno Submission Processing Center Agency Location Code (ALC).
    Austin services Field Assistance Areas 2 and 3; Fresno services Field Assistance Areas 1 and 5.

  2. Field Office Payment Processing Units at Austin and Fresno review hard copy Forms 809 issued by TACs. The listed actions are:

    1. Check for the serialized Form 809 Part 1 and Part 3 in numerical sequence to make sure it is received.
      If either Part 1 or Part 3 is missing, then issue Form 5919 Teller's Error Advice to the TAC manager. The error category is Missing part of Form 809. Check the Hard Copy Response Required box. State the Form 809 serial number and which part of Form 809 is missing and is to be returned to the campus.

    2. Check for the Taxpayer's name, TIN, date, employee badge number and signature.

    3. Check for type of payment, which should be cash. If the payment type is cash, then continue to step 4 below.
      If the payment type indicated is check or money order, then a remittance must be included for the dollar amount of the payment.
      If the money order or check is missing, then inform your manager immediately and contact the originator. Issue Form 5919 for Form 809 error for Missing Payment or Incorrect Money Amount as appropriate.

    4. Check for the 20-digit Deposit Trace ID number which will be entered in the box marked Deposit Trace ID or in the cash conversion space, or both.
      The Deposit Trace ID should begin with the digit number for the aligned campus. The 3rd and 4th digits must be 55.
      If the Deposit Trace ID is missing or incomplete, then issue Form 5919 Teller's Error Advice to the TAC manager. The error category is Trace ID Missing or Incomplete. Include the specific reason for the error in Teller Comments.

    5. If the payment could not be processed locally at the TAC, and Form 2424 Account Adjustment Voucher was issued, then the TAC employee must annotate Form 2424 in the space provided for the Trace ID.

    6. File Part 3 of Form 809 hard copy in the appropriate audit file (for the employee) daily. When you place it in the file, place a distinctive check mark and initial the appropriate space on the Form 13174 Teller Checksheet for Form 809 Individual Receipts in the audit file.
      Form 809 Part 1 is used to verify cash payments were credited to customer accounts. Verifying that the payment was credited to the correct tax account must be done by the next business day following the business day the Form 809 is received at the campus.

    7. If TAC employee entered a partial Trace ID, and the payment could not be processed locally, then the TAC employee transships the payment and includes an approved digitally signed Form 2424 Account Adjustment Voucher. Form 2424 is annotated in the Trace ID space or in the memo section of Form 809 Part 3.

  3. Field Assistance (FA) designated an analyst to monitor remittance processing in Taxpayer Assistance Centers. The area analyst for remittances by area are listed below:

    1. FA Area 1: Kelly Myers

    2. FA Area 2: Tammy Coleman-Jones

    3. FA Area 3: Deborah Meador

    4. FA Area 4: Lori Andre

    An alert will be posted to SERP if personnel changes.

Form 809 Review for Campus Support Payments Processed Locally (Ogden)

  1. Accounts Management (AM) Campus Support sites process tax payments received using Remittance Strategy Paper Check Conversion (RS-PCC).
    The Ogden Field Office Payment Processing unit services AM Campus Support (Andover, Atlanta, Brookhaven, Memphis, Philadelphia) and when reviewing Forms 809 must take the following actions:

    Step Action Needed
    1 Check to determine if you have received the serialized Form 809 Parts 1 and 3 in numerical sequence. If either Part 1 or Part 3 of Form 809 is missing, then issue Form 5919 Teller's Error Advice to the manager with response required. The error category is Missing part of Form 809. State what part of Form 809 is missing and required to be provided to the campus. Indicate the serial number(s) of the receipt(s).
    2 Check for the Taxpayer's name, Taxpayer Identification Number, date, and employee signature and badge number on the Form 809.
    3 Check for type of payment, which may be cash, check or money order.
    If cash, and less than $5000, then cash conversion is within 5 workdays, and annotated on Part 3 of Form 809.
    If cash, and $5000 or more, then cash conversion is within one work day, and annotated on Part 3 of Form 809.
    Trace ID number will not be present on Form 809 when received by the remittance perfection technician. Remittance perfection technicians will verify the payment was processed and annotate Trace ID number. See Step 5.
    4 File Part 3 of Form 809 in the appropriate audit file (for the employee) daily. Part 1 of Form 809 will be used to verify the payment(s) were credited to customer accounts.
    5 Using Part 1 of Form 809 research IDRS to verify the payment was credited to the customer account as recorded on the Form 809. Payments must be verified within 10 business days. Once verified, initial in green and annotate the Trace ID number on Part 1 of Form 809 in green.
    If any payment is credited differently than recorded on the Form 809, count then issue Form 5919 Teller's Error Advice for the employee SEID.
    The error category is Misapplied Payment.
    The error type is Misapplied Payment.
    State where the payment was applied in the teller comments section.
    Attach supporting documentation to the error notice.
    If any payment is not showing on IDRS at all after 10 days of the IRS received date, then issue Form 5919 Teller's Error Advice for the Form 809 book. Enter the book serial number and the two-digit individual receipt number leading with zero, for example 01 through 09.
    The error category is Missing Payment.
    The error type is Missing Payment.
    Missing Payment errors require response within one workday. The Campus Support manager will respond by providing a copy of the batch listing from the RS-PCC System to reflect that the payment has been processed.
    File Part 1 of Form 809 in the Form 809 Part 3 audit file when verified and include the batch listing copy provided by the Campus Support manager.
    6 If there is a missing payment, and it is not resolved administratively, then you must report the missing payment to your manager. The occurrence must also be reported to the TIGTA Office of Investigations at 800–366–4484, and the campus Remittance Security Coordinator. Remittance security coordinators are listed on the Submission Processing site. See Campus Security for list of Remittance Security Coordinators.
    Record the SAMC incident number in the e-trak 809 Database System, if applicable, with the Form 5919 Teller's Error Advice. If there is a missing payment and the payment instrument includes PII, then the missing payment must also be reported using the PII Incident Reporting Form, located at https://vp0sentappetrk2.ds.irsnet.gov/etrak-privacy/page.request.do?page=page.final2. Call 267-466-0777 if you have a problem with the online form or a question about completing the online form. Refer to IRM 3.8.47.4.10.

Form 809 Review for SPC Cash Payment Received in the Mail and Local Deposit Weekly

  1. The Field Office Payment Processing Unit reviews locally issued Form 809 receipts for cash payment(s) received in the mail and deposited weekly as determined by local management.
    If your campus deposits cash daily, then refer to IRM 3.8.47.6.27.

  2. Submission Processing Centers (SPCs) that deposit cash weekly use one composite Form 4287 Record of Discovered Remittances log for the week. The employee issuing Form 809 receipts for cash received in the mail must annotate the Form 809 serial number adjacent to the cash entry on the corresponding Form 4287.
    The SPC must then balance and reconcile all Form 809 receipts, unidentifiable cash, and the money amount collected and deposited to the penny.
    A separate OTCnet deposit voucher for weekly cash must be created for approval. The OTCnet deposit voucher number and date will be annotated on the weekly Form 4287. Employees issuing Form 809 must annotate the OTCnet voucher number and deposit date on each Form 809 Part 3 included in that deposit. Submit Forms 809 Parts 1 and 3 to the Field Office Payment Processing Unit sequentially for review on the next business day (following the weekly deposit).
    The table below outlines steps for review of Forms 809 by the Field Office Payment Processing Unit.

    Step Action Needed
    1 Check to determine if serialized Form 809 Parts 1 and 3 are in numerical sequence and were issued sequentially by date.
    If either Part 1 or Part 3 of Form 809 is missing, then issue Form 5919 Teller's Error Advice to the manager with response required. The error category is Missing Part of Form 809.
    State what part of Form 809 is missing and required to be provided to the campus. Indicate the serial number(s) of the receipt(s).
    If receipts were written out of sequence, then issue then issue Form 5919 Teller's Error Advice to the manager with response required. The error category is Receipt is Received out of Order.
    2 Check for Taxpayer's name, address, Taxpayer Identification Number (TIN), date, employee signature, badge number, money amount, tax form, user fee or ACA and the first 14 digits of the Trace ID number.
    If there are any errors in these critical fields, then issue Form 5919 Teller's Error Advice to the manager. Refer to IRM 3.8.47.7.2.
    3 Check for type of payment, which is cash.
    4 Check for the OTCnet voucher number and date on Form 809 Part 3. File Part 3 of Form 809 in the audit file (for the employee). Form 809 Part 1 will be used to verify the payment(s) were credited to customer accounts.
    If the OTCnet voucher number and/or date is not annotated, then issue Form 5919 Teller's Error Advice to the manager with response required. The error category is Cash Conversion or Deposit Info Error. See Step 5.
    5 Research IDRS to verify the payment was credited to the customer account accurately as recorded on the Form 809. Payments must be verified within 10 business days. Once verified, initial in green and annotate the remaining 6 digits of the Trace ID number in green.
    If any payment is credited differently than recorded on the Form 809, or not reflected at all, then issue Form 5919 Teller's Error Advice for the employee SEID.
    The error category and type is Misapplied Payment.
    State where the payment was applied or that it is not showing in the teller comments section.
    Scan and upload the supporting documentation to the error notice.
    File Part 1 of Form 809 in the Form 809 Part 3 audit file.
    6 If there is a missing payment, and it is not resolved administratively, then you must report it to your manager. The occurrence must also be reported to the TIGTA Office of Investigations at 800–366–4484, and the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) using the PII Incident Reporting Form, located at https://vp0sentappetrk2.ds.irsnet.gov/etrak-privacy/page.request.do?page=page.final2. Call 267-466-0777 if you have a problem with the online form or a question about completing the online form. Also notify the campus Remittance Security Coordinator. Remittance security coordinators are listed on the Submission Processing site. See Campus Security for list of Remittance Security Coordinators.
    Record the incident number in the e-trak 809 Database System, if applicable, with the Form 5919 Teller's Error Advice.

Form 809 Review for SPC Cash Payment Received in the Mail and Local Deposit or Cash Conversion Daily

  1. The Field Office Payment Processing Unit reviews locally issued Form 809 receipts for cash payment(s) received in the mail and deposited daily as determined by local management. If your campus deposits cash weekly refer to IRM 3.8.47.6.26. Campuses that deposit daily or convert cash daily use one Form 4287 Record of Discovered Remittances log for the day.

  2. Submission Processing Centers (SPCs) that deposit cash daily or convert cash daily use one composite Form 4287 Record of Discovered Remittances log for the day. The employee issuing Form 809 receipts for cash received in the mail must annotate the Form 809 serial number adjacent to the cash entry on the corresponding Form 4287.

  3. Daily Cash Deposited.
    Daily cash deposits are balanced, reconciled to all Form 809 receipts, unidentifiable cash, and the money amount collected and deposited to the penny. A separate OTCnet deposit voucher for daily cash received must be created for approval. The OTCnet deposit voucher number and date will be annotated on the daily Form 4287. Employees issuing Form 809 must annotate the OTCnet voucher number and deposit date on each Form 809 Part 3 included in that deposit. Submit Forms 809 Parts 1 and 3 to the Field Office Payment Processing Unit sequentially for review on the next business day (following the daily deposit).

  4. Daily Cash Conversion.
    Daily cash that is converted at the local credit union to a money order (Austin SPC) by the Form 809 employee and must be balanced and reconciled to the corresponding Form 809 receipt(s), and dollar amounts collected. The Form 809 receipt(s) serial number is noted adjacent to the Form 4287 entry.

    Example:

    For example, if you received $100 in the mail from tax account A and $50 from tax account B, then the dollar amount of the money order must be for $150. Write the serial number of the money order and date on each corresponding Form 809. Write the Form 809 serial number adjacent to the $100 entry for tax account A on the daily Form 4287. Write the Form 809 serial number adjacent to the $50 entry for tax account B on the daily Form 4287.


    The employee issuing the Form 809 must annotate the cash conversion information on the Form 809 Part 3. Process the money order for through IRSP as a split payment and the image is retained on the RTR System. Submit Forms 809 Parts 1 and 3 to the Field Office Payment Processing Unit sequentially for review on the next business day (following the daily processing of the money order).

  5. Form 809 Review in the Field Office Payment Processing Unit.
    The Form 809 employee submits Form(s) 809 Parts 1 and 3 to the Field Office Payment Processing Unit by the next business day following deposit or after the money order is processed through ISRP.

    The table below outlines steps for review of Forms 809 by the Field Office Payment Processing Unit.

    Step Action
    1 Check to determine if serialized Form 809 Parts 1 and 3 are in numerical sequence and were issued sequentially by date.
    If either Part 1 or Part 3 of Form 809 is missing, then issue Form 5919 Teller's Error Advice to the manager with response required. The error category is Missing Part of Form 809.
    State what part of Form 809 is missing and required to be provided to the campus. Indicate the serial number(s) of the receipt(s).
    If receipts were written out of sequence, then issue then issue Form 5919 Teller's Error Advice to the manager with response required. The error category is Receipt is Received out of Order.
    2 Check for Taxpayer's name, address, Taxpayer Identification Number (TIN), date, employee signature, badge number, money amount, tax form, user fee or ACA and the first 14 digits of the Trace ID number on the Form 809.
    If there are any errors in these critical fields, then issue Form 5919 Teller's Error Advice to the manager.
    3 Check for type of payment, which is cash.
    4 Check for the OTCnet voucher number and date on Form 809 Part 3. File Part 3 of Form 809 in the audit file (for the employee). Form 809 Part 1 will be used to verify the payment(s) were credited to customer accounts.
    If the OTCnet voucher number and/or date is not annotated, then issue Form 5919 Teller's Error Advice to the manager with response required. The error category is Cash Conversion or Deposit Info Error. See Step 5.
    5 Research IDRS to verify the payment was credited to the customer account accurately as recorded on the Form 809. Payments must be verified within 10 business days. Once verified, initial in green and annotate the remaining 6 digits of the Trace ID number in green.
    If any payment is credited differently than recorded on the Form 809, or not reflected at all, then issue Form 5919 Teller's Error Advice for the employee SEID.
    The error category and type is Misapplied Payment.
    State where the payment was applied or that it is not showing in the teller comments section.
    Scan and upload supporting documentation to the error notice.
    File Part 1 of Form 809 in the Form 809 Part 3 audit file.
    6 If there is a missing payment, and it is not resolved administratively, then you must report the missing payment to your manager. The occurrence must also be reported to the TIGTA Office of Investigations at 800–366–4484, and the campus Remittance Security Coordinator and if PII is missing, then also report the breach using the PII Incident Reporting Form, located at https://vp0sentappetrk2.ds.irsnet.gov/etrak-privacy/page.request.do?page=page.final2.
    Record the incident number in the e-trak 809 Database System, if applicable, with the Form 5919 Teller's Error Advice.

Form 5919, Teller's Error Advice

  1. The Field Office Payment Processing Unit reviews documents and remittances to ensure payments are accurate and timely; that monies received are correct.
    If a critical error, listed in IRM 3.8.47.7.1 is observed, then a teller inputs Form 5919, Teller's Error Advice, into the e-Trak 809 Database System and the Form 5919 is systemically routed to the manager of record. See e-Trak 809 Database System.
    The Campus Manager assigns the remittance perfection technician e-Trak 809 Database System access and user roles. Refer to IRM 3.8.47.7.2.

  2. Supporting Documentation is required. Include supporting documentation (that shows the error). Scan and then upload the supporting documentation to your desktop. Save it with a naming convention consistent with the number of the 5919 and date. Then browse to select the file and upload to the Teller Error Advice. Once you see the file on the Teller Error Advice screen, then delete that file from your desktop.

  3. Teller Comments. Explain the specific error in the comments section of Form 5919 issued to group managers. If a hard copy is requested, then check the box to indicate a hard copy response is required and enter the item requested.
    For example, if a Form 809 receipt page is missing, then state, Form 809 Receipt Page for serial number nnnnnnn is requested by mm/dd/yyyy. Please send to the (name of the specific Submission Processing Center) and list the specific address. There must be enough information for the group manager to respond.

  4. A group manager inputs an online 5081 request to use the e-Trak 809 Database System for their aligned campus.

Critical Errors

  1. If a critical error is observed, then the manager must be informed. Inform the manager through the e-Trak 809 Database System. Input Form 5919 Teller Error Advice.
    Include the supporting documentation and explain the error in comments field.
    If a hard copy or check must be sent to the campus to resolve the error, then check the hard copy response required box Yes and select the item from the drop down list or type in the item that must be provided in response to Form 5919 Teller's Error Advice. Include a specific address for the manager to use to send the item to the campus.

    Example:

    For example, if Form 809 Part 3 is missing, then the required response is for the manager to send the Form 809 Part 3.

  2. Critical errors are listed below:

    1. Erasure or Alteration or Markover in a critical field of Form 809.
      (Critical fields are all money amounts, assessment dates, date of issue, employee signature, taxpayer name and TIN.) Official receipts and financial transactions must be accurately documented.

      Note:

      Alteration to a Form 809 critical field by correction tape or fluid is not allowed.


    2. Illegible error is cited for faint carbon or Form 809 receipt with information that cannot be read. Financial transactions must be accurately documented.

    3. Missing or Incorrect or Invalid Signature (on Form 809 receipt serial number) error is cited if an employee shares a Form 809 book; or if signature is missing or does not match the name for the assigned Form 809 book serial number.

    4. Incorrect Money Amount error is cited if the money amount is out of balance; overage or shortage. This error category can be cited on any remittance submitted, including Form 809.
      Cite an incorrect money amount if the amount collected disagrees with amount of money on the posting document or official receipt.
      Cite an incorrect money amount if the amount on a transmittal document listed differs from the amount submitted. Also note the transmittal document for acknowledgement.
      Financial transactions must be accurately documented.

    5. Missing Payment error is cited if money is not submitted at all. This error category can be cited on any remittance submitted. If the missing payment is with a Form 809 then use the No Money with Receipt Form 809 error category.

    6. Date of Issue Incorrect or Missing Form 809 error is cited if the date is incorrect or there is no date on the official receipt. If the IRS received date of mm/dd/yyyy is in error, then the collecting employee must initiate an adjustment to ensure the integrity of the IRS received date for accurate crediting to the taxpayer and to the Treasury.

    7. Taxpayer Name Incorrect Form 809 error is cited if the name of the taxpayer is incorrectly listed on the official receipt.

    8. Late remittance error is cited if Form 809 or other payment has to be processed and was not sent by the next business day.

    9. Receipt is Received Out of Order error is cited if Form 809 is written out of sequential date order, or if a higher numerical value receipt is received before the lower numerical value of receipt. For example, if receipt number 18 has an issue date of 10/03/2016; but receipt number 16 has an issue date of 10/05/2016, then it is received out of order ( Receipts issued out of date order, or if received out of sequence).

    10. Receipt is Missing error is cited if a Form 809 individual receipt is discovered missing and immediate contact with the originator and campus and/or group manager did not result in locating the receipt.

    11. Cash Conversion or Cash Deposit Information Missing or Incomplete error is cited if the cash conversion information or cash deposit information (OTCnet deposit voucher number and date) was either not listed, or not completely listed on the Form 809 Part 3 audit copy. Cash conversion to a money order or cashier’s check must be within one workday for field offices.
      If depositing campus cash locally, then deposits less than $5000 may be conducted weekly, or within one workday if undeposited cash reaches $5000 or more.
      Use this error category to cite late cash conversion, if applicable. Note the specific reason in Teller Comments and attach supporting documentation.

    12. Not Returned or Late Confirmation Page Confirming Receipt of Form 809 Book error is cited if an 809 book or 809 book receipt page is not received timely at the campus. This error category includes recalled Form 809 books.

    13. Misapplied Payment error is cited for any incorrect information for applying a payment to the correct tax account. Use this general error category for Form 809 error or employee error. Include an explanation of the specific error in Teller Comments to include the statement "If the payment was applied incorrectly, then the field office must initiate an adjustment. A misapplied payment may potentially cause an erroneous refund or adverse impact to the taxpayer."

    14. Improperly Voided error is cited for Form 809 error in voiding without an explanation for the void on the reverse of Part 1 or if all parts of Form 809 are not received. If a Form 809 part is missing, then indicate hard copy response is required in e-Trak 809 Database System. Include an explanation of the specific error in Teller Comments.

    15. Missing Form 809 Part 1, 2, 3, 4 error is cited if a required Form 809 Part is not submitted. Part 1 and Part 3 are submitted with payment. Parts 4 are submitted when the book is returned. Part 2 is given to the taxpayer. However, Part 2 is required to be submitted to the campus if the Form 809 receipt is voided. Indicate hard copy response is required and the specific item in e-Trak 809 Database System. Teller comments state what the missing item is and include a statement, "All four parts of Form 809 receipt must be accounted for to ensure remittance security and security of taxpayer information."

    16. Post-Dated Check error is cited if a check is accepted with a future date. Include a copy of the post-dated remittance as supporting documentation. Teller comments include a statement, "The IRS does not accept post-dated checks. Depositories may return post-dated checks and costs are incurred. If the date on the Form 3244 is in error, then you must initiate an adjustment to ensure the integrity of the IRS received date."

    17. Non-Negotiable Remittance error is cited if an instrument that is not negotiable is collected.

    18. Incorrect Address for Remittance error is cited if a remittance from a field office is addressed incorrectly. The reason is to inform the field group manager to avoid delays and to state the correct address for remittances for the Submission Processing Center.

    19. Stale Dated Check error is cited if a check from a field office is a business or personal check with a stated expiration date and it is beyond that date, or
      A Treasury check that is more than one year from the date of issuance, or
      A personal check that is more than 6 months beyond the date the check was written. Submission Processing will process the check. Include a copy of the stale-dated check as supporting documentation.

    20. Document with Potential PII Missing error is cited if a document that normally contains personally identifiable information is listed on a transmittal, and is not included in the package.

    21. Potential Unauthorized Access (UNAX) of Internal Computing System
      error is cited to inform the manager if it appears an employee initiated access to their own record in an internal computing system. Integrated Collection System (ICS), Accounts Management System (AMS) and Integrated Data Retrieval System (IDRS) are internal computing systems.

    22. System Error error is cited if an error occurs in processing.

      Example:

      A payment transaction is still in AP status for 10 days or longer.

Preparation of Form 5919 Teller's Error Advice

  1. Use the e-Trak 809 Database System to issue Form 5919 Teller's Error Advice for Form 809 or other critical errors. The table below describes the steps to preparation of Form 5919 Teller's Error Advice:

    Item Action Needed
    1 Log in to e-Trak 809 Database System in Teller Role.

    Note:

    If Teller is not your default role, then select Change Role at the top left of the screen and then select Teller and save.

    2 From the Tracking Inbox menu, select Teller Error Advice; then New.
    3 Enter the IRS Received Date (the date the field office collected the remittance.)
    4 Enter the Campus Received Date (the date the remittance was received at your campus).
    5 Enter the Error Issued For selection. If issuing a Form 809 book error, then select Form 809.
    If issuing an error, and Form 809 is not involved, then select Employee.
    6 Enter the Error Issued for Form. This is the form that has the error on it.
    7 Select the error category from the dropdown menu.
    8 Select the error type from the dropdown menu.
    9 Enter the serial number of the Form 809 receipt if a Form 809 error.
    Enter the SEID of the employee in the Book serial number field if the error does not involve Form 809.
    10 The employee name, address, email, telephone, your campus, area name, territory name, group name, group manager SEID, group manager email address, who created the record and date created automatically populates.
    If the employee is not in e-Trak 809 Database, then go to Tracking InBox-Employee - enter the SEID. The information populates from CADS.
    Then go back to Tracking In Box Teller Error Advice.
    12 Enter an explanation of the error in Teller Comments.
    Include any corrections or assumptions made at the campus.
    State what response is required from the group manager.
    State if an adjustment has to be made by the group manager.
    13 If the error involves a late remittance, then check the appropriate block to indicate the number of days late.

    Note:

    If the late remittance was remitted by a revenue officer in Collection, and the revenue officer annotated IRM 5.1.2.4(3) on the transmittal, then annotate IRM 5.1.2.4(3) in the Teller Comments section of Form 5919.

    14 Check the Hard Copy response box Yes or No.
    If a hard copy item has to be returned to the campus in the mail, then the teller must check Yes.
    Form 5919 must also file a copy of the 5919 in the centralized control file and then follow up on the hard copy item to ensure it is received at the campus.
    Follow up on centralized control file items as directed by Campus Manager.
    15 Save. The system will generate an email to inform the manager that Form 5919 has been entered and route the Form 5919 to the group manager's in box.
    The group manager signs on to e-Trak 809 Database and enters any comments. After the group manager saves the record, the System routes the Form 5919 to their assigned campus manager for certification.
    16 Generate and review the Hard Copy Report at least once a week to ensure timely follow up on items to be received in the mail.

Form 5919 Teller's Error Advice and Losses and Shortages

  1. Remittance perfection technicians will record the incident number and the date a loss or shortage is reported when the incident is observed during the Form 5919 process. Input this information in the comments section of Form 5919 Teller's Error Advice. Provide a copy of Form 5919 to the campus Remittance Security Coordinator (RSC). Refer to procedure in IRM 3.8.47.4.11.

    Example:

    A check is missing from a package. You immediately inform your manager. Your manager contacts the field office manager to look for the check. You will also input Form 5919 for a missing remittance. A hard copy response is required. The required response is that the check is located and sent for processing. State the check for the dollar amount must be sent to the campus address within a working day in the comments field. The field office manager does not locate the check. Follow IRM 3.8.47.4.11 and report the lost remittance with PII.



    The required hard copy response is the remittance for the dollar amount that is missing. If the check is not located by the office, then a reportable loss has been observed during the Form 5919 process. Report the loss to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) using the PII Incident Reporting Form, located at https://vp0sentappetrk2.ds.irsnet.gov/etrak-privacy/page.request.do?page=page.final2. Call 267-466-0777 if you have a problem with the online form or a question about completing the online form. Notify TIGTA at 800–366–4484, and inform the campus RSC. Record the Cyber Incident Report number in the comments space of Form 5919.

Response Required for Form 5919 Teller's Error Advice

  1. Form 5919 Teller's Error Advice is issued to inform field office managers of critical errors through the e-Trak 809 Database System. The system sends routes the Form 5919 notification to the manager of record and tracks the response. If a group manager does not respond, then the system sends an email to notify the manager that their response is overdue. The system also sends a second email as a reminder if a response is still overdue. If the manager still does not respond, then the Campus Manager will certify the error, and it will appear on the monthly Trends and Patterns and/or Late Remittance Report to the Territory Manager and Area Director.
    If a hard copy is required to be returned to the campus, then the teller must indicate Yes for Hard Copy required in the e-Trak 809 Database System.
    Teller default roles will be prompted by e-Trak 809 Database System that a hard copy item is to be returned to the campus and the item will appear on the Hard Copy Report available to all default teller roles.

  2. Hard Copy Response Required.
    If any hard copy response such as a required part of Form 809, Form 809 book cover, or missing payment, is more than one day overdue, then contact the group manager directly.
    If a payment, Form 809, or other PII is missing and cannot be retrieved, then follow IRM 3.0.167, Losses and Shortages. Report the incident to TIGTA Office of Investigations and the local Remittance Security Coordinator (RSC) and the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) using the PII Incident Reporting Form, located at https://vp0sentappetrk2.ds.irsnet.gov/etrak-privacy/page.request.do?page=page.final2. Call 267-466-0777 if you have a problem with the online form or a question about completing the online form.
    If a Form 809 item cannot be retrieved, then request a copy of Form 809 Part 4 and verify the payment posted. Include the manager's statement and proof of payment posting in the Form 809 Part 3 audit file. If the payment did not post, then follow IRM 3.0.167, Losses and Shortages. Report to TIGTA Office of Investigations and the local RSC and the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) using the PII Incident Reporting Form, located at https://vp0sentappetrk2.ds.irsnet.gov/etrak-privacy/page.request.do?page=page.final2. Call 267-466-0777 if you have a problem with the online form or a question about completing the online form.

  3. Each Submission Processing Center must maintain a centralized control file for hard copy responses to Form 5919 Teller's Error Advice in chronological date order. Files may be in ascending or descending order as locally directed. The purpose of the centralized control file is to ensure that any hard copy responses outstanding receive timely follow up.
    Filing in date order allows any backup employee or supervisor to identify follow up is necessary.
    Hard copies are defined as items, such as documents (or remittances) that have been requested from a field office manager. For example, if Form 809 Part 3 is missing from a package, then an error notice is issued to the field office manager to retrieve it. The manager’s required response is the part 3. A copy of the Form 5919 is placed in the control file awaiting for the response.
    The table below describes the steps for Form 5919 Teller's Error Advice that must be printed and filed for follow up if a hard copy response must be sent to the campus.

    Step Action
    1 Issue Form 5919 Teller's Error Advice.
    2 Print Form 5919 from the Reports Menu.
    3 File the Form 5919 in the Centralized Control File in the space for the date the response is due (printed on the Form 5919).
    4 Campus tellers will receive an email to notify them when the group manager has responded to the Form 5919. After the group manager notifies the campus the hard copy has been mailed, then check heck the Centralized Control and follow up on hard copy responses as necessary. At the direction of the Campus Manager, either each teller will follow up daily, or follow up on all hard copy responses may be assigned to one individual daily.
Documents (Non-Remittance) Listed on a Transmittal But Not Received
  1. The table describes the actions required when non-remittance documents are listed on a transmittal, but are not received.

    Step Action Needed
    1 Verify that all items listed on the transmittal are received. Place a distinctive checkmark next to the listed item to indicate it was received.

    Note:

    Do not place a distinctive check mark next to an item unless it was received. If an item listed and not received, refer to step 2 below.

    .
    2 If a document is listed on a transmittal, but was not received, then inform your manager. Annotate on the Form 795A that the specific item was listed but not received adjacent to the item. Annotate listed but not received. If the missing item is a tax return or a document that normally contains PII, refer to step 3 below.

    Note:

    Be careful to mark the correct item without distorting other information.

    3 If the missing item is a tax return or a document that normally contains PII, then issue Form 5919 Teller’s Error Advice (hard copy response requested) for the employee to retrieve the item. The error category and error type is Document with Potential PII Missing. If a loss of non-remittance item with PII is determined, then report the loss
    If the missing document does not normally contains PII, then see Step 4.
    4 Initial and date the transmittal and send acknowledgement for non-remittances via E-fax within 10 working days. If a remittance was also listed on the transmittal, then send acknowledgement within 5 working days.
Remittances or Forms 809 Received but not listed on Transmittal
  1. The table below lists steps to follow when remittances or official receipts are received, but not listed on a transmittal.

    Step Action Needed
    1 Verify receipt of all remittances and Forms 809 listed on the transmittal by placing a distinctive check mark next to each listed transmitted remittance or Form 809 received.
    If a remittance or Form 809 receipt is not listed on a transmittal but was received, then annotate on the transmittal "Remittance $_______received but not listed on transmittal or Form 809 book #123456 01–23 received but not listed."
    2 Issue Form 5919 Teller Error Advice using e-Trak 809 Database System. Refer to IRM 3.8.47.7.2. Annotate the remittance received but not listed. This is an overage. The error category is INCORRECT MONEY AMOUNT.
    3 State the dollar amount of the check or serial number of Form 809 received in Teller Comments. Spell check.
    4 Upload a scan of the supporting documentation.

When to Destroy Form 5919 Teller's Error Advice

  1. Form 5919 Teller's Error Advice issued for Form 809 Receipt for Payment of Taxes are placed and retained in the Form 809 hard copy audit file for the duration of the statute period. The statute period for retention is 3 years from the date the last receipt is issued in the Form 809 book; the statute may be extended if an official matter is unresolved, such as an investigation or audit. IRM 3.8.47.23

  2. Form 5919 Teller's Error Advice issued through e-Trak 809 Database System are retained in the system. Retain hard copies of Form 5919 only when issued for Form 809 official receipts.

  3. Document 12990 Records and Information Management Records Control Schedules state when eligible records are to be moved to off-site storage, destroyed or deleted.

Processing Non-Critical Errors

  1. Non-critical errors include errors on:

    • Transaction Code (TC)

    • Employee number of originating employee

    • Master File Tax (MFT) code

    • Designated Posting Code (DPC)

    • Any other error, except those that are specifically deemed as critical

  2. Correct or complete the data. Make markings in green. Annotate correction on Form 795A or any other official remittance transmittal. It may be necessary to contact the originator for incomplete or corrected data that does not involve money, security or personally identifiable information potential losses.

Designated Payment Codes (DPCs)
  1. Designated payment codes (DPCs) will be listed on the posting document by the field office employee. If designated payment codes are missing, the Remittance Processing System (RPS) defaults to 00, indicating no DPC code was provided.
    Local management establishes procedure for controlling source documents. In some campuses, Field Office Payment Processing employees review source documents and then route to another area for input. Local management directives may require annotation of 00 to indicate no DPC code was present when received from the field office. Do not issue Form 5919 for payment vouchers with missing DPC codes.

  2. Each campus must establish a procedure for maintaining internal control of source documents and remittances throughout payment processing, as stated in IRM 3.8.44, Deposit Activity - Campus Deposit Activity. IRM 3.8.44.1 states source documents must remain in searchable order until the correction and balancing processes are complete.

Trends and Patterns Report (Monthly Report to Managers )

  1. The monthly Trends and Patterns Report is a management report based on certified Form 5919 Teller Error Advice(s). The campus manager has to certify each Form 5919 as appropriate with Yes or No, except for the late remittance error category.

  2. Campus Manager Procedure for Trends and Patterns Report
    The campus manager is responsible for management reporting and logs onto e-Trak 809 Database System to review Form 5919 Teller Error Advice issues. Take the following action:

    1. Read each Form 5919 Teller Error Advice issued to ensure it is accurate.

    2. For all error categories except late remittance, the campus manager must certify yes or no and then click save.

      Note:

      Yes means the error will appear on management reports. No means the error will not appear on management reports.

    3. For the late remittance error category the error is automatically certified. If the late remittance error must be removed, then send an email to the HQ Business System Administrator for e-Trak 809 Database System and request removal.

    The campus manager logs into the e-Trak 809 Database System. Select Click here to review the current manager distribution list for monthly Trends and Patterns and Late Remittance Reports and activate automatic distribution of verified reports. . Review the distribution list. If all manager names listed are accurate, then click the yellow box marked “Send emails to territory managers” and the system sends the report. If any manager names are incorrect, then have the Campus Administrator make corrections and manually send the reports when corrected.

  3. The Trends and Patterns Report is due monthly by the 5th business day following the end of the month.

Procedure for Handling TIGTA Investigation Contact

  1. Remittance processors with responsibility for Form 809 Receipt for Payment of Taxes controls and remittances may be contacted by inspectors of the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations in support of an investigation.

  2. If contacted by a TIGTA official on site, the following actions are required:

    1. Verify the identity of the inspector by looking at their badge, or ask to see official identification. Do not release information without appropriate authorization.

    2. Contact the campus Remittance Security Coordinator (RSC). The RSC will obtain written request to ensure appropriate clearance and coordination. The campus RSC will provide the investigator with the documents or information requested.

    3. Inform your manager.

  3. You may not approve requests for system access for TIGTA auditors. Director Submission Processing staff coordinates the approval and release of audit information and system access.

  4. Campus administrator for e-Trak 809 Database System may approve online 5081 user requests for servicing managers, employees assigned to the Field Office Payment Processing Unit, and Planning and Analysis staff only. Refer to IRM 3.8.47.4.2.

TIGTA Document Review and Request

  1. You may be contacted by a TIGTA Office of Investigation official visiting your campus. If you are contacted, then you must contact the local Campus Remittance Security Coordinator (RSC) through your manager. As directed by your manager, and with clearance approval to release a document to the authorized TIGTA official for review, you may provide the requested document through the RSC.

  2. Generally, actual hard copy documents and remittances must not leave the restricted area (limited area of Receipt and Control). If a TIGTA investigator has been approved for release of actual hard copy document for investigation, and is physically present at the campus requesting possession of a hard copy document, (as necessary for evidence) then take the following actions:

    1. Assemble the document(s) with the least amount of handling.

    2. Make 2 photocopies of all document(s) requested.

    3. Retain a complete copy of the package in a permanent file in the Receipt and Control Branch.

    4. File the other copy of the document in the location where the original document would normally be filed. For example, if a Form 809 Part 3 copy is requested, place a photocopy of the receipt in the Form 809 Part 3 audit file for the employee. Annotate (ORIGINAL(S) COPY PROVIDED TO TIGTA OFFICER through RSC name __on (date) and locator information).

    5. Complete Form 3210 Document Transmittal, listing all identifying information for documents provided, including taxpayer id number, serial number of receipt, date of issuance, name of employee on document. The information must be printed boldly, if handwritten, to ensure all copies are legible. Include the RSC name and TIGTA official's name, address, and telephone number.

    6. TIGTA official must sign the transmittal acknowledging receipt of the documents.

    7. Immediately inform your manager.

  3. If a TIGTA investigator has been approved to receive a scanned copy of an official document, then take the following actions:

    1. Refer the TIGTA official to the Campus Remittance Security Coordinator (RSC). The RSC will send the document to the TIGTA official through EEFax.

    2. The Campus RSC will request that you scan the requested document. Save it to a folder.

    3. EEfax the scan copy of the requested document to the RSC.

    4. Permanently delete the scanned document immediately with confirmation of receipt by the RSC.


  4. If contacted by TIGTA to open an audit or for audit planning, then inform your manager. You may not approve requests for system access for TIGTA auditors. Headquarters Submission Processing (Director Submission Processing staff) handles all requests for audit information, audit planning and to open an audits.
    Campus administrator for e-Trak 809 Database System may approve online 5081 user requests for servicing managers, employees assigned to the Field Office Payment Processing Unit, and Planning and Analysis staff only.

Losses and Shortages (including Overages)

  1. IRM 3.0.167, Losses and Shortages, contains requirements for obtaining restitution for losses or shortage of collections. The loss or shortage must be coordinated with the Remittance Security Coordinator (RSC) in order to satisfy the injured taxpayer and ensure proper accounting in the event relief must be requested. Losses and shortages include tax collection, seized property, loss of official receipts, and disbursement losses (uncollected erroneous refunds) incurred by campuses and field offices.

  2. Field Directors, Submission Processing are the accountable officers for losses occurring within their accounting jurisdictions until restitution or relief is granted the taxpayer. They may hold, through area directors, officers or employees accountable for losses caused by negligence or misappropriation. (Chief Counsel Opinion, CC:F and M: GLS-277-99, GLS-106896-99, dated April 21, 1999, Accountable Officers).

  3. Remittance perfection technicians and campus managers may be contacted for assistance with field office loss cases.

  4. Overages occur when more money is remitted than posting documents.

Reporting Requirements for Losses or Shortages and Overages

  1. Employees identifying a revenue receipt shortage or overage must immediately notify their supervisor. A loss, shortage or overage may be identified by a field office employee, or by the Submission Processing employee. If discovered by a Submission Processing Center employee, the campus manager contact the field office manager. Form 5919 Teller Error Advice (hard copy required) must be issued for incorrect money amount or missing remittance as applicable. The required response is for the the amount due and corrected information to post the payment(s).

  2. Field office and Submission Processing Center supervisors, upon receiving notification of a revenue receipt shortage must immediately contact the next level manager and the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations. All lost cash receipts will be reported to TIGTA and the Remittance Security Coordinator (RSC).

  3. The field office supervisor must prepare a preliminary memorandum through their Area Director and Field Director, Submission Processing to the Chief Accounting Operations, with a copy to the Deposit Manager. Submission Processing Centers must be notified as soon as possible. Supervisors must forward their employee's loss report with their own report, within 10 workdays to the Campus Submission Processing Director. This initial contact will be followed up with a detailed report as outlined in (4), below.

  4. The memorandum must include:

    1. the amount of the loss,

    2. type of tax,

    3. identification of the injured taxpayer, if known,

    4. where the loss appears to have occurred and circumstances surrounding the loss.

  5. Upon receipt of the memorandum, Chief, Accounting Operations will satisfy the injured taxpayer's loss using the 76XX Account.

  6. The Deposit Manager will file their copy of the memorandum with the related loss or shortage transmittal.

  7. Supervisors must require the responsible employee to write a detailed report within five days after the loss occurred. The report must contain the following:

    1. office location,

    2. functional area,

    3. date of occurrence or date discovered,

    4. employee name and position title,

    5. amount, kind of tax or fund involved,

    6. circumstances and appropriate documents.

  8. Field office supervisors must forward their employee's loss report with their own report through the Area Director and the Field Director, Submission Processing to the Chief, Accounting within 10 workdays. The supervisor's report should include a summary of internal controls, procedures, and supervisory responsibilities in effect at the time the loss occurred.

  9. Upon receipt of the reply to the Response Required Form 5919, the Remittance Processing Function will no longer be involved in the loss or shortage.

Summary of Field Office Payment Processing Reporting Requirements

  1. Strict control of Form 809 official receipts requires meticulous record keeping and filing.

  2. Reporting requirements for the Field Office Payment Processing Program for Submission Processing Centers are as follows:

    1. Campus manager initiates systemic distribution of manually distributes the Monthly Trends and Patterns Reports to the territory level manager by the 5th business day following the end of the month.s.

    2. Quarterly Form 809 Inventory Verification is completed by the 10th business day after the end of the quarter. April 15, July 15, October 15, January 15 or next business day.
      At least once a quarter, each Form 809 book in inventory must be verified (that the Form 809 book is still in the inventory) by a manager without responsibility for Form 809. The manager conducting the inventory verification is Inspector role in the e-Trak 809 Database System. The inspector inputs an online 5081 for access to e-Trak 809 Database for their respective campus. The inspector will access the Unissued Form 809 Book Inventory Report which lists a count of unissued full books and number of receipts by serial number. The physical verification of each Form 809 book in inventory must be witnessed and the inspector will document the verification of inventory in the e-Trak 809 Database System.

    3. Annual (Official List) for Form 809 Reconciliation is due to Wage and Investment Taxpayer Assistance Centers, SB/SE Collection territory managers of aligned field offices by function (if any), and must be sent via email within 10 working days of October 1st.

      Note:

      At the time of this writing, only Field Assistance, SB/SE Collection Field function and Property and Liquidation Specialists, Submission Processing Center and Accounts Management Campus Support employees have been issued Forms 809.

    4. At least annually, first line managers will conduct and document reviews of all work performed by their employees in Field Office Payment Processing to ensure adherence IRM 3.8.47 guidelines.

    5. Oversight Responsibility. At least annually by October 31st, a program review of Field Office Payment Processing must be conducted, by an official designated by the Field Director, Submission Processing for each Submission Processing Center. Headquarters has developed a tool to assist with these reviews. The "Program Review Guide for Field Office Payment Processing" is located on the Submission Processing home page. Look under "Standard Procedures and Aids." Click on "Field Office Payment Processing."

    6. Generate the Hard Copy Response Report at least once weekly for use as a tool to follow up on hard copy responses. Provide the report to the manager of Field Office Payment Processing, Planning and Analysis analyst for Receipt and Control and other management officials as determined by local management.

    7. Document inspection of new Form 809 inventory by name of employee and serial number in the e-Trak 809 Database System when implemented using the inspector role.

    8. Provide a report of Form 809 book on-hand inventory to Susanne.Nardini@irs.gov, Supply Management Analyst by the 5th day following the end of the month:
      Column A Number of unissued Form 809 books in inventory (Balance On Hand)
      Column B Number of Form 809 books issued to employees (Monthly Customer Issues)
      Column C Number of Form 809 books transferred to another Submission Processing Center (SPC).
      Column D Number of Form 809 books received from a vendor or another SPC.

    9. Managers must conduct and document review of their employee IDRS profiles at least once monthly.

    10. Managers must review the 5919 Teller Error Advice Hard Copy Report and the Missing Response Report at least monthly before distributing Trends and Patterns Reports. The purpose reviewing the Hard Copy Report is to ensures follow up on Hard Copy items. The purpose of reviewing the Missing Response Report is to ensure the campus manager certifies Form 5919.

Quarterly Form 809 Physical Inventory Verification by Serial Number

  1. At least once each quarter, Form 809 on hand inventory must be verified by serial number by a manager without responsibility for Form 809 controls, known as the Inspector. The management official will ensure the number of books in inventory is accurate.

Teller's Error Advice Missing Response and Hard Copy Reports

  1. The Teller's Error Advice Form 5919 Missing Response Report is a tool to use to determine if group managers have acknowledged Teller's Error Advice notices.
    Remittance perfection technicians are required to follow up on hard copy responses the day after they are due. The e-Trak 809 Database System sends an email reminder to users with Teller Role as the primary assignment. Teller Role has access the Hard Copy Report to view from the home page.

  2. Campus manager must review the Hard Copy Report at least once weekly from the Home Page of e-Trak 809 Database System. Select Hard Copy Report from the dropdown menu. Provide the report to the Planning and Analysis analyst for Receipt and Control and other management officials as determined by local management. Provide territory and group managers with Missing Response Reports and Hard Copy Reports upon request for their respective areas of authority.

  3. Campus managers will take appropriate action to ensure timely follow up on any missing hard copy items. e-Trak 809 Database System sends reminders via email for overdue responses.

Annual List for Reconciliation of Official Receipts

  1. The Annual List, or Form 809 Annual Reconciliation Report, must be generated and provided to field office and campus management to ensure a match of Form 809 records. This is the Service's internal control to ensure all receipts are accounted for at least annually. Field Directors, Submission Processing must provide certification to the Director, Submission Processing, through the Headquarters Submission Processing program analyst that the center has met the requirements for official receipt reconciliation for the current year by January 15th. Form 809 analysts are located on the Field Office Payment Processing site. Field Office Payment Processing

Special Types of Payments

  1. This section provides instructions for special types of payments that may be received from field offices and require unique procedure.

Income from Acquired Property

  1. Income received from acquired property will be forwarded to the Ogden campus via completed Form 2433, Part 8-A, Notice of Seizure. Refer to IRM 5.10.3 Seizure and Sale, Conducting the Seizure.

Proceeds from the Sale of Seized Property

  1. Collection employees will forward proceeds from the sale of seized property to the Campus with Part 8-A of Form 2433, Notice of Seizure, as the posting document for proceeds from the sale of seized property. Cash must be converted to check or money order (within 24 hours) prior to transshipping to the Campus.

Bankruptcy Trustee and Other Insolvency Payments

  1. Bankruptcy trustee payments are processed by the Centralized Insolvency Operation. All trustees have been requested to send all Bankruptcy Chapter 7 and 13 Trustee payments to the Centralized Insolvency Operation (CIO) address as follows:

    Internal Revenue Service
    Centralized Insolvency Operation
    PO Box 7317
    Philadelphia, PA 19101-7317

    Misdirected bankruptcy trustee payments would most likely be sent to a field office. If misdirected bankruptcy trustee payments are received in the Submission Processing site, then send via overnight traceable method to CIO at the following address for private delivery service:

    Internal Revenue Service
    Mail Stop 5-Q30 133
    2970 Market St
    Philadelphia, PA 19104-5016

    A completed Form 3210 Document Transmittal must accompany the checks. The Form 3210 must list each payment by the check number and the trustee’s last name. (See IRM 5.9.11.2(9)). Follow procedure IRM 3.8.47.4.3 Securing Remittances for Transit.

  2. Payments received after bankruptcy discharge (known as post-petition payments) will be sent to Cincinnati or Ogden by Collection Field function and are processed in the usual manner.

Post-Dated Checks

  1. Definition. This manual defines post-dated checks as remittances accepted in face to face operations with an agreement to present the check for processing at a future date.

  2. Policy. IRS does not accept post-dated checks. Checks are credited to taxpayer accounts as of the official IRS received date. All employees must ensure the integrity of the IRS received date on payment posting vouchers. Process or send for processing on the day of receipt or by the next business day.

  3. Accepted in Error. If a post-dated check is collected in error, then issue Form 5919 Teller's Error Advice for Post-Dated Check error category. Attach supporting documentation (transmittal and check). Ask your manager for guidance regarding return of the post-dated check to the collecting official for action.
    For example, if a post-dated check was accepted in error, and the date is now current, then the campus manager may determine that the check will not be returned. Form 5919 Teller's Error Advice must be issued even if the check is not returned.

Franked Check

  1. A franked check is a check that has been scanned through RS-PCC and marked "Electronically Presented." If a check is marked "Electronically Presented" , then it must be processed through RS-PCC.
    Field offices may not transship a franked check to a Submission Processing Center for processing unless specifically directed to do so by Headquarters. If the field office has a problem with processing a check through RS-PCC, then refer to IRM 3.8.47.11.5(2).

  2. Problem with Franked Check During RS-PCC Processing.
    If there is an unresolved problem and a franked check can not be processed through RS-PCC then send the question or issue via email to the RS-PCC Project Team at
    &W&I CAS:SP:ATP:EP:RSPCC on the global address directory.
    The RS-PCC Team responds within 24 hours.
    If the RS-PCC Team directs that a franked check must be processed manually, then line through "electronically presented" clearly in black and note the transmittal document. Transship the franked check to the servicing Submission Processing Center.

  3. Franked Check Received at Submission Processing Center. Submission Processing Centers (SPCs) must not process a franked check manually without specific authorization. If a franked check is received at the SPC, then take the following actions to avoid a franked check processed twice. The following table lists the steps to follow for a franked check.

    1. Review the transmittal document for a specific notation that the check must be manually processed.

    2. If the transmittal document indicates the franked check must be manually processed, then review the check to make sure it has "electronically presented" lined through. If the transmittal document indicates the franked check must be manually processed, and "electronically presented" is lined through, then process the check.

    3. If the franked check does not have "electronically presented" lined through and there is no specific annotation stating to process the check, then issue Form 5919 Teller Error Advice for the non-negotiable remittance error category using the e-Trak 809 Database System.
      Teller comments should request the field office group manager to research and determine if the franked check may be manually processed.
      State that "physical presentment of check that has been electronically processed may adversely impact the taxpayer" . The group manager can research EFTPS to verify if it has already been processed. Include a copy of the franked check and transmittal as supporting documentation.

    4. After the group manager confirms that the check can be processed, then process it. Do not process a franked check without authorization from the field office group manager.

    5. If the group manager responds that the franked check has already been processed through RS-PCC, then mail the franked check back to the group manager. The group that processes a check through RS-PCC must also reconcile and then shred the check.

Minor Coins

  1. Minor coins are pennies and nickels. Field offices are not required to accept pennies and nickels for payments of more than twenty five cents.

  2. Reference. The minor coins of the United States are legal tender for any amount not exceeding 25 cents in any one payment. Act Feb. 12, 1873, Rev. Stat. § 3587, Comp. Stat. § 6574, 6 Fed. Stat. Anno. 2d ed. p. 298.

Exceptions to Payment Processing

  1. On rare occasions, payments are mistakenly routed to Submission Processing that are made payable to Internal Revenue Service or United States Treasury but are not for payment of taxes, deposits, ACA payments or fees.
    Send the payment and document to the appropriate address for processing.

    1. Date stamp the document.

    2. Forward the payment and document within 24 hours of discovery to the address listed on the form.

  2. Four examples of documents received by campuses that may not be processed by a campus are:

    1. Form 5434-A, Application for Renewal of Enrollment, for actuaries. Mail these forms and remittances within 24 hours of discovery to the address instructed on the form.

    2. FMS-133, Direct Deposit Reclamation, should be mailed via United States Postal Service to:
      U.S. Department of the Treasury
      Bureau of Fiscal Service
      Philadelphia Financial Center
      P.O. Box 51318
      Philadelphia PA 19115–6318

  3. Form 8802, Application for U.S. Certification. IRS will charge a user fee for Form 8802. Taxpayers are instructed to mail Form 8802 and their payment via United States Postal Service to the following lockbox address for processing to Internal Revenue Service, P.O. Box 42530, Philadelphia, PA 19101-2530. However, if a campus should receive a Form 8802 with a remittance, transship the Form and remittance via overnight traceable method to the following address:

    Citibank
    Attn: IRS Lockbox Operations≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. Bankruptcy trustee payments are processed by Centralized Insolvency Operations. Refer to IRM 3.8.47.11.3 Bankruptcy Trustee Payments.

  5. Refer to IRM 3.8.47.4.3 Securing Remittances for Transit for security procedures.

Form 2290 Special Processing Instructions for Cincinnati

  1. Form 2290 is centrally processed at the Cincinnati Submission Processing Center (CSPC). The following table describes the actions to be taken at CSPC.

    1. Edit the money amount on the balance due line if the check amount is less than full paid. Full paid and/or more than amount on balance due line will not be edited. Editing the money amount will alert Code and Edit not to send Schedule 1's to taxpayers for Form 2290 that are not full paid.

    2. Pre-sort Forms 2290 full paid and partial paid.

    3. Batching will sort no remit and with remit.

    4. Form 2290 payments and tax returns received at Division of Motor Vehicles (DMV) under the Form 2290 Alternate Proof of Payment Program states are credited to the taxpayer on the official IRS received date, not the date received at the DMV.

    5. Send acknowledgement copies to collecting field offices via EEFax within 5 working days.

Receipts for Cash Received in the Mail at Campuses

  1. When is Form 809 Receipt for Payment of Taxes issued. The IRS does not accept cash payments from taxpayers at campuses. Occasionally, taxpayers send unsolicited cash in the mail. Refer to IRM 3.8.46 Discovered Remittances.
    Submission Processing Centers must issue Form 809 Receipt for Payment of Taxes for every tax payment, user fee, or Affordable Care Act payment sent in cash.
    At least two employees must be issued Form 809 book for this reason. Employees with blank Form 809 responsibility must have RSTRK with Definer R activated on their IDRS profile and must not be supervised by the manager with responsibility for Field Office Payment Processing.

  2. Prepare Form 809 for Cash Tax Payments Received in the Mail. The assigned employee will prepare Form 809 for each cash tax payment received per IRM Exhibit 5.1.2-1 Form 809 Instructions.
    Write the Form 809 book serial number and individual receipt number next to the same discovered cash entry for that payment on Form 4287 Record of Discovered Remittances.
    Record the serial number(s) of bill(s) in denominations of $20 or greater on Part 3 of Form 809 in the cash conversion space. If there is not enough space, then use an attachment.

    1. Complete Form 809 within one workday of extraction. Refer to IRM Exhibit 5.1.2-1 Form 809 Instructions.

    2. Write the Form 809 book and individual receipt serial number on the Form 4287 Record of Discovered Remittance, next to the discovered cash entry (for the taxpayer that sent in the cash).

    3. Record serial number(s) of bill(s) in denominations of $20 or greater on Part 3 of Form 809 in the cash conversion space. If there is not enough space, then use an attachment.

    4. Mail Form 809 Part 2 and Notice 428, We Received Your Cash Payment in the Mail to the taxpayer.

    5. If your campus is co-located with a credit union or depository, then convert the cash to a money order or cashier's check made payable to the United States Treasury. Annotate the cash conversion information on Part 3 of Form 809. Use care not to obstruct the cash conversion information on Form 809 Part 3, Memo Copy. If there is not enough space to write the required information legibly, then reference an attachment and staple the attachment, labeled Attachment to Form 809 123456-78 to Form 809 Part 3.

    6. Take the payment and Form 809 Parts 1 and 3 to the Field Office Payment Processing Unit. If your campus deposits cash locally, go to Step 6.

    7. Take Forms 809 Parts 1 and 3 to the Field Office Payment Processing Unit in numeric sequence by the next business day following the cash deposit.

    8. Write the OTCnet deposit ticket number (voucher number) and date of deposit in the cash conversion space of Form 809 Part 3. Secure the cash in the safe for the next weekly deposit.

    9. If a taxpayer mails to the campus multiple types of payment (part of the payment in cash and part of the payment is a check), then issue a Form 809 for each type of payment. Issue a Form 809 for cash received and issue a separate Form 809 for the check received. Mail both Forms 809 Part 2 to the taxpayer in the same envelope.

  3. Procedure for Unidentifiable Cash Received in the Mail. If cash is received in the mail, and it is impossible to determine the taxpayer, then Form 809 is not required because you have no one to mail it to.
    Include the dollar amount of unidentifiable cash in with the weekly cash deposit and annotate the OTCnet voucher number and date of deposit on the Form 4287 Record of Discovered Remittance.
    All money amounts received must be balanced and deposited with the weekly cash deposit by the following week. If the aggregate total of cash reaches $5000, then a special deposit must be scheduled for the following business day.

  4. Additional Instruction for Cash Depositing Campuses. Campuses may deposit cash less than $5000 weekly on a day determined by local management. Cash collected will be deposited by the following week on cash deposit day. Write the OTCnet deposit voucher number on Form 809 Part 3 in the cash conversion space. Refer to IRM 3.8.45.

Misdirected Remittance Type Items

  1. Occasionally, field offices receive remittance type items that should be routed to the Beckley Finance Center (BFC). Use United States Postal Service to send to post office box addresses.

    If you receive... Then send it to the Beckley Finance Center
    P.O. Box 9002,
    110 N. Heber Street
    Beckley, WV 25802-9002
    Form 6863, Invoice and Authorization for Payment of Administrative Summons Expenses Send to BFC.
    Form 2785, Requisition/Obligation Estimate Adjustment Notice, Send to BFC.
    Blanket Purchase Agreements (BPAs) Send to BFC.
    SF 1081, Voucher and Schedule of Withdrawals and Credits, Send to BFC.
    SF 1034, Public Voucher for Purchases and Services Other Than Personal, Send to BFC.
    SF 1221, Statement of Transactions Send to BFC.
    Form 13135, Internal Revenue Service Bill of Lading Send to BFC.
    Form 12741, Internal Revenue Service Bill of Lading, Send to BFC.
    Form 8546 (Claim for Reimbursement of Bank Charges Incurred Due to Erroneous Service Levy or Misplaced Payment Check) Send to BFC.
    Form (TDF) 32-13.1 (Employee Claim for Loss or Damage to Personal Property) and/or TDF 32-13.2 (Schedule of Property) Send to BFC.
    SF 1034, Public Voucher for Purchases and Services Other Than Personal. Send to BFC.
    Form 6888, U.S. Government Purchase - Invoices - Voucher, Send to BFC.
    SF 1145, Voucher For Payment Under Federal Tort Claims Act, Send to BFC.
    SF 1157, Claims For Witness Attendance Fees, Travel, and Miscellaneous Expenses, Send to BFC.
    SF 1012, Travel Voucher Send to BFC.
    Form 8741, Relocation Voucher Send to BFC.
    SF182, Request, Authorization, Agreement and Certification of Training Send to BFC.
    Form 4253, Authorization for Moving Expenses (TIGTA Employees Only)
    Form 4253A
    Form 4253B
    Send to BFC.
    SF 1038 Advance of Funds Application and Account Send to BFC.
  2. Beckley Finance Center (BFC) will route any misdirected tax payments received to the Kansas City Submission Processing Center (KCSPC) Accounting for research and processing, using Intragovernmental Payment and Collection (IPAC).
    Refer to IRM 3.17.63 for IPAC procedure. The agency location code (ALC) for KCSPC is 20090900. The Treasury Account Symbol (TAS) is: 20F3885.11. The BETC is COLLBCA. When received at KCSPC, tax payments must be re-classified to the 2120 account.
    EEFax or supporting documentation to the RACS Unit, Attention: Denise Shay, at 866-805-2235. The telephone number for the Revenue Accounting Control System (RACS) Unit is 816-499-5872.

Offshore Voluntary Disclosure Program (OVDP)

  1. Taxpayers that are notified by Criminal Investigation (CI) that a disclosure is preliminarily accepted submit the full voluntary disclosure to the Austin Submission Processing Center. Taxpayers and the CI Lead Development Center send the voluntary disclosure submission in two separate parts:
    A check payable to the Department of Treasury in the total amount of tax, interest, and penalties along with information identifying the taxpayer name, taxpayer identification number, and years to which the payment applies to:

    Internal Revenue Service
    3651 S. I H 35 Stop 1919 AUSC
    Austin, TX 78741
    ATTN: Offshore Voluntary Disclosure Program
    All other required items (except tax payments) must be sent to:

    Internal Revenue Service
    3651 S. I H 35 Stop 4301 AUSC
    Austin, TX 78741
    ATTN: Offshore Voluntary Disclosure Program.

  2. Field Office employees, except the Criminal Investigation (CI) Lead Development Center, must send their collected tax payments, including OVDP payments received as part of their casework, as aligned and directed by their IRM guidelines for routing collected tax payments.

  3. Form 14350 OVDP Payment Posting Voucher http://core.publish.no.irs.gov/forms/internal/pdf/f14350--2012-04-00.pdfis used by Austin Manual Deposit and CI Lead Development Center to record OVDP advance payments, as follows:

    1. Complete one Form 14350 for each taxpayer.

    2. Check the appropriate box to indicate if single payment, split payment or multiple payment and indicate the number of checks received and the total dollar amount received.

    3. Use Transaction Code (TC) 640 Advanced Payment of Deficiency and secondary TC 570 and Designated Payment Code (DPC) 24.

    4. Exceptions. Checks greater than $99,999,999.99 and foreign checks drawn on foreign banks are exceptions. Complete one Form 3244 Payment Posting Voucher per tax module for manual processing of voluntary payments. Use TC 640, secondary TC 570 and DPC 24. Austin will process manual OVDP payments using blocking series 800-849.

  4. The Manual Deposit function at Austin will process OVDP payments according to IRM 3.8.45 Deposit Activity - Manual Deposit Process. Refer to IRM 3.8.45.30 and refer to IRM 3.17.278for RS-PCC processing guidelines.

  5. How to Identify OVDP Payments Processed on Tax Accounts. OVDP payments that are processed through RS-PCC can be identified by the Document Locator Number ( DLN) that begins with 81,82 or 83. These payments will also include 15 digit Electronic Funds Transfer (EFT) number.
    Tape Edit Processor (TEP) assigns two leading digits (29), which means the Submission Processing Campus Code (Ogden) for RS-PCC.
    The remaining 15 digits represents the actual EFT Number and identifies the payments as a RS-PCC payment and the site. The Austin payments EFT number will begin with 520 (positions 1 -3). The 8th and 9th position identifies the payment as processed at the Austin Campus and the type of payment. The 8th and 9th position for Austin payments are as follows:
    15 Perfect OVDP Payment
    16 Imperfect OVDP Payment
    17 Discovered Remittances

Frivolous Checks

  1. Occasionally, the IRS has received financial instruments or checks that are frivolous: no basis in law or fact. Characteristics commonly seen on frivolous financial instruments that you must not process:

    1. A check or financial instrument stating NOT FOR DEPOSIT,
      EFT ONLY,
      FOR DISCHARGE OF DEBT
      WITHOUT RECOURSE
      NOT FOR DEPOSIT
      DO NOT DEPOSIT
      ADJUSTMENT/SETOFF/DISCHARGE on the back is frivolous or a bad check identified as part of a refund scheme.

    2. A personal check drawn on the Federal Reserve Bank (FRB) is frivolous. FRB does not provide a personal checking account.

    3. Unusual or missing financial organization name, for example, WeRe Bank.

    4. Bank of financial institution listed on the check does not exist or has gone out of business.

    Forward these non-negotiable instruments to the Frivolous Filer Unit. The address is:
    Internal Revenue Service
    1973 Rulon White Blvd. MS 4450
    Ogden UT 84404

  2. See also IRM 3.8.45 Questionable Payments.

e-Trak 809 Database System Technical Difficulty and/or Outage Contingency Plan

  1. Submission Processing Centers at Austin, Cincinnati, Fresno, Kansas City and Ogden use the e-Trak 809 Database System for Form 809 internal controls and to report certain errors observed on remittances.
    Technical Difficulty. If you encounter technical difficulty with e-Trak 809 Database System, then create and send an email to *IT e-trak O&M mailbox on the global address directory. Copy your Campus Manager and the Headquarters e-Trak 809 Database System Administrator on the email.

  2. Outage (Work Stoppage). If e-Trak 809 Database System becomes completely inoperable, then you have a work stoppage. Take the following actions:

    1. Create and send an email to *IT e-trak O&M mailbox on the global address directory. Copy your Campus Manager and the e-Trak 809 Database System Administrator on this email marked urgent.

    2. Include a subject title in the email to indicate work stoppage. The subject of the email is "e-Trak 809 Database Work Stoppage" if the system cannot be used at all. Identify your Submission Processing Center. For example, if you are an Austin employee, the subject of the email is e-Trak 809 Database Work Stoppage - Austin SPC.

    3. Include a description of what happened in the body of the email. State the specific task performed and role at the time the problem happened. For example, While entering Form 809 receipt 123456-01 in Teller Role, a system error popped up and the system shut down. I was unable to reenter.

    4. If e-Trak 809 Database System generated a System Error Report, then click on the link to display the details. Use copy or Control-C feature on the keyboard (Ctrl-C) to highlight and copy the error description and then use the paste or Control-V feature on the keyboard (Ctrl-V) to paste the details into the email. This information is helpful for programmer.

    5. Wait for further direction from the e-Trak 809 Database System Operations and Maintenance Team.


  3. Alternate Link to e-Trak 809 Database System for Contingency. The alternate link for contingency to e-Trak 809 Database System is https://v809ap0vp004893.ds.irsnet.gov/etrak-receipts/login.request.do?service=%2Fhome.do. If necessary, cut and paste the link into the web browser. if the link does not work. https://v809ap0vp004893.ds.irsnet.gov/etrak-receipts/login.request.do?service=%2Fhome.do.
    Users will log in by Automatic Login.

  4. If the system will be down for more than a day, and you are directed to contingency plan, then take the following actions:

    1. Create a spreadsheet or handwritten log to be used for listing activities dealing with paper receipt and books by serial number during contingency.

    2. Suspend issuance of Form 5919 Teller Error Advice notices in the system until normal operations resume.

    3. Annotate all activities that occur during contingency in the log and continue to scan supporting documentation.

    4. If a critical error occurs that requires immediate resolution, such as loss of money or personally identifiable information (PII), then contact the field office group manager by telephone or email through Campus Manager. Refer to IRM 3.8.47.4.11.

    5. Once the e-Trak 809 Database System is operable, input all data that was recorded manually.

Erroneous Refund Repayment

  1. If an erroneous refund check is returned for repayment, then use Transaction Code 720 Refund Repayment to post as a repayment to the tax account through the ISRP system.

e-Trak 809 Database System Training and User Guides

  1. User guides that are also training modules for the e-Trak 809 Database System teller, issuer, administrator, inspector, manager and analyst roles are available. The current editions are dated October 1, 2017. Training before using the system is strongly recommended. The system has screen instructions.

    1. Teller and Issuer Guide, 12340-002

    2. Campus Administrator Guide, 12340-003

    3. Inspector Guide, 12340-004

    4. Campus Manager Guide, 12340-005

    5. Group Manager Guide, 12340-006

    6. Business Operating Division Analyst Guide, 12340-007

Unclaimed Funds (Letter and/or Remittance)

  1. Unclaimed Funds are funds payable to the Internal Revenue Service, intended for the Field Director, Submission Processing accounting jurisdiction. Refer to IRM 3.0.167.12, Losses and Shortages. IRM 3.0.167.12.

  2. If a letter and/or remittance for unclaimed funds is received in a field office, then send to the Field Office Payment Processing Unit on a separate Form 3210 Document Transmittal. The Field Office Payment Processing Unit will notify the Remittance Security Coordinator through the Campus Manager.

  3. The Field Director, Submission Processing is authorized to sign the documents necessary to recover seized money/assets that were paid, collected, or disbursed under Internal Revenue laws.

Record Release and Retention for Campus Field Office Payment Processing Unit

  1. Record Retention.Document 12990 Records and Information Management Records Control Schedules states when eligible records are to be moved to off-site storage, destroyed or deleted.
    The table lists common records that are under the control of the Field Office Payment Processing Unit manager and guidance.

    Type of Record Document 12990 Reference Guidance
    Form 795-A Remittance and Return Report Revenue reports
    Job No. NC1-58-83-6
    Destroy after audit by GAO or when 3 years old, whichever is earlier.
    Form 3210 Document Transmittal for remittances Revenue reports
    Job No. NC1-58-83-6
    Destroy after audit by GAO or when 3 years old, whichever is earlier.
    Form 809 Receipt for Payment of Taxes 42 Receipts for Payment of Taxes, Form 809
    (Job No. NC1-58-83-6, Item 35)
    Destroy 3 years after issuance of last receipt in the book.
    Form 3244 Payment Posting Voucher 168 Posting, Payment and Adjustment Documents which are associated with remittances
    (Job No. N1-58-94-4)
    Destroy after IDRS/ACS terminal research unless associated with hard copy for TDA/TDI.
  2. Record Release. Submission Processing employees may not provide a copy of an official record with personally identifiable information (PII) or Sensitive But Unclassified (SBU) information, payment posting document, or Form 809 Receipt for Payment of Taxes without specific approval from the campus manager. If contacted for a copy of an official record with PII or Sensitive But Unclassified information, refer the request to the Field Office Payment Processing Unit manager.

  3. The Field Office Payment Processing Unit manager may provide a copy of a transmittal to a supervising manager only if required to resolve an official inquiry.

    Example:

    A group manager requests an acknowledgement copy of a Form 3210 Document Transmittal stating it was not received in 5 days. Retrieve the copy from the files. If the acknowledgement copy was sent via EEFax successfully, simply provide the group manager with the date and time the transmission was successfully sent via EEFax number. The group manager retrieves the EEFax. It is not necessary to provide a second copy.


    For example business, related to resolve a missing item inquiry. Only provide copies of items processed under the line authority of the requesting official.

How to Report a Work Stoppage

  1. If a technical difficulty occurs that causes a work stoppage that is not the e-Trak 809 Database System, then the problem must be called in by telephone to the Information Technology Help Desk. Immediately inform your manager. Refer to IRM 3.8.47.17 for procedure for the e-Trak 809 Database System.

  2. The campus manager will call or direct that someone call the Information Technology Help Desk at 1-866-743-5748, and select option 2 for Information Technology. If a technical issue causes a work stoppage, the problem must be called in by telephone.