4.4.24. Payments and Remittances

IRM 4.4.24.1, Introduction

This IRM is being obsoleted or moved to various other IRMs.

IRM 4.4.24.2, Form 3244-A

Information can be found in IRM 4.20.1.3.2, Process Payment Received

IRM 4.4.24.3, Securing Remittances for Transit

Information can be found in IRM 3.8.47.4.3, Secure a Remittance for Transit

IRM 4.4.24.4, What is an Acceptable Form of Remittance?

Information can be found in IRM 3.8.45.5.2.1, Acceptable Remittance

IRM 4.4.24.5, Remittance Not Payable to United States Treasury

Information can be found in IRM 3.8.45.5.3, Remittance Not Payable to United States Treasury

IRM 4.4.24.6, IRC Section 6603 Deposits (formerly known as Cash Bond)

Information can be found in IRM 4.20.1.3.1 (4), Request Full Payment

IRM 4.4.24.6.1, Is the Remittance a Payment of Tax or an IRC Section 6603 Deposit?

Information can be found in IRM 4.20.1.3.1 (4), Request Full Payment

IRM 4.4.24.6.2, Cash Bond Converted to IRC 6603 Deposit

Information can be found in IRM 4.20.1.3.1 (4), Request Full Payment

IRM 4.4.24.6.3, IRC 6603 Deposits Received Prior to Issuance of Notice of Deficiency

Information can be found in IRM 4.20.1.3.1 (4), Request Full Payment

IRM 4.4.24.6.4, Completion of Form 3244-A for IRC 6603 Deposits

Information can be found in IRM 4.20.1.3.1 (4), Request Full Payment

IRM 4.4.24.7, Single Remittance of 50 Million Dollars or More

Information can be found in IRM 3.8.45.7.29, Single Remittances of 50 Million Dollars or More

IRM 4.4.24.8, Payments of $100,000 or More

Information can be found in IRM 21.3.4.7.6, Large Dollar Non-Cash Payments

IRM 4.4.24.8.1, Manager’s Responsibility

Information can be found in IRM 1.4.11.7, Payment Processing - Manager’s Responsibility

IRM 4.4.24.9, Payment Received Prior to Issuance of Notice of Deficiency

Information can be found in IRM 4.8.9, Technical Services, Statutory Notice of Deficiency

IRM 4.4.24.10, Payment Received After Issuance of Notice of Deficiency

Information can be found in IRM 3.8.47, Manual Deposit for Field Office Payment Processing and IRM 3.10.72, Campus Mail and Work Control - Receiving, Extracting, and Sorting

IRM 4.4.24.11, Routing Criminal Restitution Payments

Information can be found in IRM 3.8.45.7.26, Department of Justice/Criminal Restitution Program Payments (Kansas City Submission Processing Campus Only)

IRM 4.4.24.12, Routing Offshore Voluntary Disclosure Program Payments

Information can be found in IRM 3.8.45.32, Voluntary Disclosure Practice (VDP) Payment Processing at Austin Submission Processing Center

IRM 4.4.24.13, Voluntary Payments after Assessment Statute Expiration

Information can be found in IRM 3.8.45.7.42, Processing Taxpayer Voluntary Payments on Closed Statute Years (Ogden Only)

IRM 4.4.24.14, Lost Payment Procedures and Replacement Checks

Information can be found in IRM 21.3.4.7, Remittance Processing

IRM 4.4.24-1, Preparation of Form 3244-A

Information can be found in IRM 4.20.1.3.2 Process Payment Received