21.3.4. Field Assistance

(1) Most types of service require an appointment. For exceptions, see IRM 21.3.4.2.4.2, TAC Appointment Exception Procedures.

(2) TACs display Pub 5202, Welcome Taxpayer Assistance Center Services, advising taxpayers that service in the TAC is by appointment and explains how to make an appointment in the TAC.

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

1. Provides other options for receiving service (web-first service strategy, toll-free, LITC), where applicable.

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

(4) Territory managers, group managers, group secretaries, senior ITAS, ITAS, and certain IARs have access to the Field Assistance Scheduling Tool (FAST).

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

(6) Refer to IRM 1.4.11.2, Taxpayer Assistance Center (TAC) Appointment Service, for additional managerial guidance on scheduling appointments.

(1) Advise taxpayers who do not have a pre-scheduled appointment that service is by appointment. If there is an available time slot for the taxpayer’s issue, advise the taxpayer that you can schedule them a same day appointment and provide the time of the scheduled appointment.

(2) When staffing permits, an IAR or Express Line assistance can expedite services such as non-cash payments or transcripts.

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

(4) Accounts Management employees cannot schedule a same day appointment and DO NOT advise the taxpayer to walk in without an appointment when an appointment is needed for the requested face-to-face service. .

(5) Cancel appointments for those who fail to appear within 15 minutes after their scheduled time if their appointment cannot be rescheduled same day or otherwise accommodated.

(6) TAC group managers can use managerial discretion to make exceptions to the appointment process in cases of special situations (for example, the elderly or disabled, taxpayer traveled long distance).

(7) International taxpayers not located in the United States, who cross the Canadian or Mexican border and walk into one of the TACs for assistance should be accommodated the same day if possible. These taxpayers are unable to call the toll-free line to schedule an appointment.

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

(9) When the TAC is unable to provide the service requested or resolve the issue and the taxpayer is experiencing a hardship, refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, and IRM 13.1.7.3, TAS Case Criteria.

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

(11) If the TAC is co-located within a Social Security Administration (SSA) office, appointments are required for all services.

(12) The Field Assistance Scheduling Tool (FAST) is a calendaring system designed to schedule appointments for taxpayers. If an appointment needs to be scheduled by Field Assistance for an exception, refer to the FAST User Guide for Field Assistance.

(1) This section discusses detailed procedures on how FA employees receive taxpayers with appointments in the TACs. FA employees access FAST to review, cancel, or schedule a follow-up appointment.

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

1. The IAR, or other employee acting in an IAR position, greets the taxpayer that has an appointment and verifies the taxpayer’s name and appointment time matches the original calendar request.

2. Taxpayers are called in order of the scheduled appointment time.

3. A taxpayer who arrives early may be called earlier than the scheduled appointment time if staffing is available.

(3) TACs without an IAR:

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

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

3. Taxpayers called in order of scheduled appointment times and the next available ITAS.

4. A taxpayer who arrives early may be called before the scheduled appointment, where applicable.

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

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

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

8. If a taxpayer shows up for their appointment on the wrong day, check FAST to see if a same day appointment is available for the taxpayer. If no appointment is available, ask the taxpayer to return on the correct day.

9. Do not honor appointments for taxpayers who appear later than 15 minutes for their scheduled appointment time when it would negatively impact the next scheduled appointment. FAST will systemically mark the appointment as a "No show". Employees must cancel/close out the appointment and select reason for cancellation per the FAST User Guide for Field Assistance. See Note below.

   Note: If a same day appointment can be scheduled later in the day, offer to schedule them another appointment today. If assistance cannot be provided, advise the taxpayer to call the toll-free line to reschedule. Refer to IRM 21.3.4.2.4.2, TAC Appointment Exception Procedures.

(1) FA’s commitment to addressing all the taxpayer’s issues remains unchanged.

(2) At the time of scheduling, appointments are assigned a set duration based on the issue(s) and approximate time it takes to address the issues identified by the taxpayer.

(3) When you start the contact:

1. Target, clarify, and confirm all the taxpayer’s issues without regard to the topics recorded in scheduling system.

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

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

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

5. Prior to closing and ending the contact, ask the taxpayer if they have any other questions and indicate a willingness to provide additional assistance.

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

(2) Taxpayers can call the AM toll-free appointment service line at 844-545-5640, Monday through Friday 7 a.m. – 7 p.m. to schedule an appointment at a TAC. Appointments can be made by:

1. Individual taxpayer (primary or secondary)

2. Business taxpayer (sole proprietor, partner, or corporate officer)

3. Authorized third party

Exception: Parents may call to make an appointment for their minor child regarding a non-filing letter or TPP appointment at a TAC (first-time filer). See IRM 21.1.3.4, Other Third-Party Inquiries, for disclosure rules regarding parents.

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

(4) Appointment Calendar Down or System Unavailable: Refer to Exhibit 21.3.4-16, Suggested Scripts – When the Appointment Calendar is Down or Unavailable.

(1) Taxpayers with disabilities face unique challenges when attempting to meet their tax obligations. Section 504 of the Rehabilitation Act prohibits discrimination against taxpayers based on their disability and requires that a reasonable accommodation be provided to help ensure equal access to the agency’s benefits and services. The Americans with Disabilities Act (ADA) also prohibits discrimination based on disability in employment, state and local government, public accommodations, commercial facilities, transportation, and telecommunications. See the ADA website for more information. Also, review the Taxpayer Accommodation Guide for general guidance on providing reasonable accommodations. If a requested accommodation cannot be provided, communicate with the taxpayer to identify an alternative, effective accommodation. If necessary, work with your manager to provide the reasonable accommodation, or contact the Civil Rights Unit for guidance at 202-317-7020 or via e-mail at edi.crd.ra@irs.gov.

(2) The purpose of this IRM section is to provide TAC employees with the necessary tools and information to better assist taxpayers with disabilities. See IRM 22.30.1.8.8.2.2, Accommodating Persons with Disabilities Referred from Taxpayer Assistance Centers (TAC), for procedures to follow when a taxpayer with a disability visits a TAC for return preparation and needs to be redirected to Stakeholder Partnerships, Education and Communication (SPEC).

(1) The ITAS or IAR offers each taxpayer who is provided assistance at a TAC office a Customer Satisfaction Survey (CSS) card on the designated day(s) of the month for their TAC as shown on their CSS Tally located on SharePoint. The employee will advise the taxpayer that:

1. Completion of the card is voluntary.

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

3. The card should not be folded.

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

   Exception: When the Over-The-Phone (OPI) service is used for one of 10 specified languages, listed below, a CSS survey card will not be offered. Instead, the taxpayer will have the opportunity to participate in an OPI Taxpayer Feedback survey to gather feedback on their OPI Service experience. See IRM 21.3.4.3.4(12) Multilingual Assistance for specific procedures on offering the OPI Taxpayer Feedback Survey. The survey is available in 10 languages: Spanish, Haitian Creole, Mandarin, Russian, Portuguese, Arabic, Vietnamese, French, Korean, and Somali

(2) For partner VSD sites:

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

2. Although the cards are on the desk every day, VSD assistors follow the procedures listed in this IRM.

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

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

2. If a taxpayer requests the card to provide feedback, the card will be provided to the taxpayer.

(1) At each TAC, a designated employee or manager ensures the completed survey cards are always secured. Twice a month, the designated employee or manager:

1. Gathers completed survey cards from the drop box.

2. Counts the number of cards to be shipped.

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

Mail to the following address:
TDEC/PCG
Attn: Data Prep - IRS Field
424 South Arch St
Oakland, MD 21550

4. For VSD sites, the VSD site Point of Contact (POC) collects the survey cards twice per month and mail them to the attention of the designated TAC manager. The designated TAC manager is listed in FAMIS as the manager of the Office Designation Number (ODN) assigned to the taxpayer facing VSD site. The designated TAC manager is responsible for mailing the cards to the vendor.

(2) Two shipments per month are required, first one by the 15th day of the month (Mid-Month) and the second by the 31st (End-Month). The first shipment should be mailed closer to the 15th of the month and the second by the 31st of the month. Both shipments must be recorded on the CSS Tally by the 15th day of the month for the first shipment and by the last day of the month for the second shipment.

(3) At each TAC, a designated employee or manager records the number of cards shipped on the CSS Tally on SharePoint. For partner VSD sites, the designated TAC manager records the count for the VSD site. The designated employee or manager:

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

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

3. Enter a response in the comment section on CSS Tally if zero cards are recorded for a month or longer period explaining why no cards were received.

4. Completes CSS Tally Instructions found on SharePoint.

(1) The primary purpose for the Over the Phone Interpreter Holding List (OPI Holding List) is for financial accounting. The goal is to record all calls made to OPI during the month so that usage can be reconciled against the vendor’s invoice.

(2) The OPI Holding List must be updated daily.

(3) The following information must be recorded:

• Date - use Calendar to select Date of OPI call

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

• Employee Name - input your SEID and select Name Check

• Group Number - click on Drop down to select Group

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

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

(1) Acceptable posting documents. The following can be used as posting documents for checks or money orders secured.

1. A copy of front page of the tax return or the form can be used as a posting document IF another valid posting document is not provided. Refer to IRM 21.3.4.8.1, Date Stamping Tax Returns.

2. Notice voucher (i.e., lower payment portion of notice).

3. "V" series payment voucher (e.g., Form 1040-V).

4. IDRS entity print (e.g., CC ENMOD, CC INOLE, with payment information added).

5. Form 1040-ES, Estimated Tax For Individuals.

6. Form 3244, Payment Posting Voucher. See Exhibit 21.3.4-3, Form 3244 Payment Posting Voucher.

7. Form 809, Receipt for Payment of Taxes. See Exhibit 21.3.4-2, Form 809 Instructions and Definition of Critical and Noncritical Fields.

(2) All posting documents must contain:

1. Taxpayer Name

2. TIN

3. MFT

4. Tax Period

5. Dollar Amount

6. Transaction Code(s)

7. Designated Payment Code (DPC), if applicable

(3) When using pre-printed documents (i.e., notice tear-off, Form 1040-ES or "V" series voucher), the amount on the document and the amount on the payment must match.

(4) If you receive a notice tear-off with a non-cash payment, write the DPC and circle it (when applicable).

1. Place the DPC on the notice near the preprinted Transaction Code (TC) and amount of the payment.

2. For more information on DPC and TC refer to IRM 21.3.4.7.5.3, Designated Payment Code (DPC), for correct DPC and IRM 21.3.4.7.5.2, Transaction Code (TC). Refer to IRM 3.8.45.3.1, Valid Transaction Codes for Remittance Processing, for primary transaction codes and 6209 Code Retriever , for complete information.

(5) Non-cash payment without a posting document:

1. If the non-cash payment is received without a pre-printed posting document or tax return, prepare Form 3244, Payment Posting Voucher (through AMS).

2. Verify the name, TIN, MFT status, and tax period for which the payment is intended. Apply payment to module(s) with the earliest CSED unless taxpayer specifies a particular tax year.

(6) For one or more payments:

1. Use a separate Form 3244 or Form 809 for each tax form and tax period.

2. Refer to Exhibit 21.3.4-3, Form 3244, Payment Posting Voucher, for instructions.

(7) Stamp all posting documents, except Form 3244 and Form 809, with an official "Received with Remittance" stamp. Place the stamp on the front of the document. If your office does not have a remittance stamp, use your "Received" stamp and write "With Remittance" in ink.

(1) The TC is a three-digit number that identifies a transaction being processed. A TC is required on all posting document as listed on IRM 21.3.4.7.5.1, Posting Documents. Refer to IRM 3.8.45.3.1, Valid Transaction Codes for Remittance Processing, for primary and secondary TCs.

(2) Secondary TC. When preparing payment posting documents other than Form 809, designate the following payments with TC 670 and the appropriate Designated Payment Codes (DPC) and secondary transaction codes (where appropriate):

1. Payments received with Form 1040X, Amended U.S. Individual Income Tax Return, use TC 670 with appropriate DPC and TC 570 as a credit hold for the amount of the payment.

2. Payments received with Identity Theft (IDT) on the account, use TC 670 and TC 570, along with the appropriate DPC. This includes posting subsequent payments when an installment agreement is paid off by the fraudulent refund claimed by the identity thief.

(3) RSPCC valid TC. Refer to IRM 3.17.278-2, Valid RSPCC Primary Transaction Codes, for a complete listing of valid TCs when processing payments using RSPCC.

1. If using RSPCC, when processing a payment with an additional liability pending, TC 670 with TC 570 is required, both TCs must be input through the RSPCC system to avoid the payment going unpostable.

2. If using RSPCC, when processing a payment received with Form 4868, Application for Automatic Extension of Time, TC 670 with TC 460 is required and both TCs must be input though the RSPCC system.

(4) Refer to:

• IRM 21.3.4.7.5.3, Designated Payment Code (DPC)

• IRM 3.8.45.7.7.2(3), Form 1040-V

(1) Designated Payment Codes: Use of DPCs on all posting documents is mandatory with TC 640, TC 670, TC 680, TC 690, TC 694, and TC 700.

(2) DPCs are a two-digit code used to:

1. Facilitate identification of payments which are designated to trust fund or non-trust fund employment taxes. In such cases they are input with payments to: Form 941 (MFT 01), Form 720 (MFT 03), Form CT-1 (MFT 09), Form 943 (MFT 11), and Form 1042 (MFT 12).

2. Indicate application of payments to a specific liability when the civil penalty contains both a Trust Fund Recovery penalty and any other type of civil penalty. In these cases, they are input to MFT 55 only.

3. Identify the event which resulted in a payment. This is done at the time that a payment is processed and may be used with any MFT to which the payment transaction will post. Data from this type of input is accumulated on a national basis to determine the revenue effectiveness of specific collection activities.

(3) DPCs and their definitions are located in Document 6209, IRS Processing Codes and Information, or by using the 6209 Code Retriever.

(4) DPCs 03 through 14 and 99 are used to identify the event that was primarily responsible for the payment being made.

(5) If a payment to a trust fund tax liability is not being designated or if the event that resulted in a payment does not fall into one of the categories represented by DPCs 03 through 11, DPC 99 must be indicated on the posting voucher to indicate that it is a miscellaneous payment.

(1) Form 4506, Request for Copy of Tax Return, received with payment should be date stamped and forwarded to the appropriate RAIVS unit via Form 3210, Document Transmittal.

(2) Payments received with Form 4506 photocopy fees are processed by the RAIVS unit, not in TACs with RSPCC. Refer to IRM 3.5.21-3, RAIVS Contacts. Refer to Form 4506 for the correct address.

(3) Cash cannot be accepted as payment with Form 4506 for the photocopy fees. DO NOT issue Form 809 receipt.

(4) If the taxpayer requests acknowledgement of the payment, employees may use a copy of the payment stamped with a Proof of Delivery stamp. See IRM 21.3.4.7.3, Receipt for Payments.

(1) All original, Form 656, Offer in Compromise (OIC), packages received must be date stamped and forwarded to the appropriate location via Form 3210, Document Transmittal. See Offer in Compromise (OIC) Centralized Service Center Locations.

(2) Non-cash payments received for OIC application fees and offer amounts are processed by the campus OIC unit, not in TACs with RSPCC.

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

(4) If a check is received with Form 656, OIC package, do not complete Form 3244, or any other posting documents. The payment must be sent with Form 656.

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

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

(7) OIC packages must be sent using overnight traceable mail to either the Brookhaven or Memphis IRS campus based on the state of residency (see IRM 21.1.7.10.3, Processing Centralized Offer in Compromise (COIC) Payments). For mailing address, see Offer in Compromise (OIC) Centralized Service Center Locations.

(8) All OIC packages (with or without payments) are to be sent by overnight traceable mail.

(9) Subsequent payment without a Form 656. Complete Form 3244 to process the subsequent payment using RSPCC and take the following actions:

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

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

3. Use DPC "35" for subsequent payments OIC payments.

4. Business entity taxpayers may designate payments to trust fund "02" if they specify the period(s).

(10) Form 656-B, Offer in Compromise Booklet, includes Form 656, Offer In Compromise, and Form 433-A (OIC), Collection Information Statement for Wage Earners and Self-Employed Individuals.

(11) Employees may answer questions regarding Form 656 and provide an explanation of what is needed to complete entries on Form 433-A (OIC) or Form 433-B (OIC). Employees cannot assist in completing these forms or provide an opinion regarding the amount that should be offered.

(12) If the taxpayer does not have Form 656-B and is unable to download it, provide the toll-free phone number for ordering forms and publications or offer to order Form 656-B using Elite in AMS.

(13) Advise them to send the completed package to the address listed in Form 656-B.

(1) The IRS has a specific office to collect and process all criminal restitution payments in which the IRS is the victim of a crime.

(2) If criminal restitution payments are mis-routed to an IRS TAC office or campus, use Form 3210. Follow procedures for completing Form 3210 listed in IRM 21.3.4.7.10, Transshipping of Payments or Payments with Returns.

(3) For mailing address refer to IRM 3.17.243.7.9, Court Ordered Criminal Restitution Payments.

(1) The Government Losses in Shipment Act (GLISA), 40 U.S.C. 17301-17309, authorizes the issuance of indemnity agreements by the Bureau of Public Debt (BPD) to replace negotiable securities or instruments, such as cashier's checks, money orders, treasury bonds, etc. if the taxpayer has actually paid the money.

(2) Most situations occur in TACs when the taxpayer presents payment for tax, and it is lost by an IRS employee or by UPS in route to the SPC.

1. TAC employees are responsible for notifying the taxpayer of the loss and providing assistance in recovering the payment.

2. If form of payment was made by cashier's check, money order, treasury bond, etc., an indemnity agreement (see example below) may need to be signed to assist the taxpayer in recovering the lost payment.

3. In addition, follow procedures in IRM 21.3.4.7.16, Loss or Shortage of Payments.

4. Replacement for the loss should be obtained without an indemnity agreement, if possible.

5. Many taxpayers use postal money orders that can be traced. A replacement can be obtained by completing Form P.S. 6401, Money Order Inquiry.

6. A replacement is issued within three weeks without an indemnity agreement.

7. If form of payment was by personal check which has not been cashed, advise taxpayer to stop payment on check and reissue new payment. Indemnity agreements are not provided for personal checks.

(3) Commercial banks are requesting signatures on indemnity for cashier's checks. These requests are sent for replacement cashier's checks that were not received by IRS or lost by IRS and have not been submitted for payment to the issuing institution.

(4) The bank will not issue a replacement check until an indemnity agreement is issued by BPD. Refer to IRM 21.5.7.4.7.7, Cashier's Check, for further guidance.

(5) TACs that receive indemnity agreement requests from taxpayers will forward the request to the FA Area Director (AD) for approval. The request should include the following information:

• Taxpayer name and TIN

• Date the instrument was issued

• Amount of the instrument

• The financial institution name and address

• Address to mail the replacement check (usually the lockbox of the center that processes your payments)

  Note: See IRM 21.3.4.7.9.4, Addresses for TAC Remittances

• Documents provided by the taxpayer or third party

• The efforts to obtain a replacement

• Written request for an indemnity agreement from the financial institution

• A copy of the negotiable security or instrument

(6) Inform the taxpayer that it will take 60 to 90 days to process an indemnity agreement.

(7) Under no circumstances will it be reissued payable to the taxpayer.

(8) Once a formal request for an indemnity is received from the bank, the request is submitted to the losses and shortages analyst at the address below.

(9) If the taxpayer incurs a bank charge in obtaining replacement funds, refer to IRM 21.5.3.4.11, Reimbursement of Bank Charges – Form 8546, for instructions on how the taxpayer can file for reimbursement. See IRM 1.2.1.6.11, Policy Statement 5-39, for guidance on taxpayer claims for reimbursement of bank charges due to loss or misplacement of taxpayer checks.

(10) In rare cases where the TP repaid the funds/payment and the financial institution will not issue a replacement check or money order unless they have an indemnity agreement, an affidavit of non-receipt may be more appropriate. Refer to IRM 21.5.7.4.7.7, Cashier's Check, or IRM 21.5.7.4.7.8, Money Orders, for further guidance.

(1) When a taxpayer is in the TAC with a payment designated to a specific SB/SE employee, the FA employee provides the taxpayer information to contact SB/SE or calls SB/SE directly.

(2) The SB/SE employee, manager or representative accepts and processes the payment from the taxpayer.

(3) If the SB/SE employee, manager, or representative cannot be located:

1. Process the payment using FA procedures.

2. Provide the SB/SE employee or manager notification of the payment via encrypted email and include the amount of payment, date, TC used to post it, and the tax period to which it was applied.

(1) Ensure that the taxpayer has the exact amount of the payment. DO NOT MAKE CHANGE.

(2) Ensure that the Form 809 receipt book holder is available with receipt book in hand before starting the cash transaction.

(3) Validate the information for the cash payment using IDRS entity information.

(4) Ensure the cash accepted is in United States currency.

(5) Count the cash carefully in the taxpayer's presence to ensure agreement on the amount of the payment.

(6) If the employee and taxpayer agree on the amount of the cash payment, then proceed to (8) below.

(7) If the employee and taxpayer do not agree on the amount of the cash payment, follow the steps listed below prior to proceeding to (8).

1. Recount the cash to ensure it is accurate and that you agree.

2. If the employee and taxpayer still do not agree on the amount of the cash payment, then the manager or designee will witness and verify the amount.

3. Recount the cash in the presence of the taxpayer and the witness.

(8) Complete Form 809 as directed in Exhibit 21.3.4-2, Form 809 Instructions and Definition of Critical and Non-Critical Fields.

(9) If you must leave the taxpayer, then tactfully return the money to the taxpayer. You are not to take possession of the cash and leave the taxpayer’s presence without issuing the Form 809 receipt.

(10) Pseudonyms - TAC employees who are authorized the use of pseudonyms must sign Form 809 using the pseudonym in the signature.

(11) Give part 2 of Form 809 to the taxpayer. If an unauthorized third party makes the payment and Form 809 discloses new information to the third party, then mail part 2 of Form 809 to the taxpayer's address of record via United States Postal Service.

(12) Keep part 4 of Form 809 with the receipt book.

(13) When applicable, complete Form 2679, Currency Daily Balance and Reconciliation. Refer to IRM 21.3.4.7.8.14, Preparing Form 2679, Currency Daily Balance and Reconciliation.

(14) Secure cash payments and receipts immediately in a locked metal container, inside a locked drawer. Refer to IRM 21.3.4.7.8.15.1, Procedures for Processing Cash in TACs with Courier Service.

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

1. Separate the Form 809 receipt for the cash payment from the tax return or form.

2. List the tax return(s) or form(s) on Form 3210, Document Transmittal. Refer to IRM 21.3.4.8.6, Transshipping of Tax Returns and Other Documents.

3. Mail Form 3210, Document Transmittal, with original return(s) or form to the appropriate SPC based on the geographic location of the TAC office and the type of return secured.

4. List the cash payment(s) secured on Form 795-A, Remittance and Return Report. Refer to IRM 21.3.4.7.9, Form 795-A, Remittance and Return Report.

(16) All cash received by employees that is not converted or picked up by courier the day of receipt must be stored in the safe overnight.

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

(18) The Form 809 receipt book holder (or designee) associates the following documents from the prior week (Monday thru Friday) to be mailed to SPC Receipt and Control on a weekly basis.

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

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

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

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

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

(19) Although the documents going to Receipt and Control are for separate dates, the TAC transships a weekly package to SP Center via UPS or FedEx ground by close of business Monday or first thing Tuesday morning. See IRM 21.3.4.7.10, Transshipping of Payments or Payments with Returns.

(20) The designated SPC for processing of paper tax returns can be found in IRM 21.3.4.8.6, Transshipping of Tax Returns and Other Documents.

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

(22) All packages containing PII without payments are required to be sent via a private delivery carrier (UPS or FedEx ground). See IRM 10.5.1.6.9.3, Shipping, for proper data protection procedures when shipping PII.

(23) When cash payment cannot be accepted:

1. If the primary taxpayer on the tax return associated with the ITIN (Form W-7/Form W-7 SP) package does not have a valid TIN (SSN or ITIN).

2. If no EIN is assigned. Refer to Procedures for Handling Cash Payments with a Newly Assigned EIN.

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

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

(1) Complete Form 809 as directed in Exhibit 21.3.4-2, Instructions and Definition of Critical and Noncritical Fields.

1. Print legibly.

2. Enter date received in MMDDYYYY format.

3. Ensure the form has no erasures, alterations, mark overs or whiteout in any critical field (name of taxpayer, TIN, money amounts, date Form 809 is issued, and employee signature).

4. Ensure the form has no math errors or other preparation errors.

5. The form must have a correct and unaltered signature of the employee to whom the book was issued.

6. Enter appropriate TC(s).

7. List only one tax period or user fee.

8. Enter the taxpayer's complete address including zip code.

9. Enter the primary taxpayer’s full name including middle initials as it appears on IDRS CC ENMOD or CC INOLE. If payment is from a third party on behalf of another taxpayer, refer to IRM 21.3.4.13.1.2, Lien Payoff Requests from Third Parties.

Note: See IRM 21.3.4.7.5.2, Transaction Code (TC).

(2) To correct a non-critical entry (name control, DPC, MFT, etc.) line through the error and enter the correct information. DO NOT use white-out. The preparer must initial all corrections. See Exhibit 21.3.4-2, Form 809 Instructions and Definition of Critical and Noncritical Fields.

(3) Critical errors are errors associated with waste, fraud, abuse, and embezzlement. Form 5919, Teller’s Error Advice, is issued by the e-Trak Database System to inform group managers when critical errors are observed on an 809 document (e.g., if part 3 of Form 809 is missing).

(4) Critical errors: Listed below are some of the critical errors on Form 809. This list is NOT all inclusive. See Exhibit 21.3.4-2, Form 809 Instructions and Definition of Critical and Noncritical Fields.

1. Alterations, mark overs, whiteout, or erasures in critical fields

2. The name of the taxpayer

3. The taxpayer identification number

4. All money amounts (error in dollar amount)

5. The date Form 809 is issued

6. Complete 20-digit Trace ID Number, required for sites with Courier Service

7. Employee signature (name or pseudonym)

8. Untimely (late) remittance

9. Form 809 issued out of sequence

10. Late cash conversion or missing cash conversion information

11. Manufacturer defects on Form 809

12. Multiple periods for posting except installment agreement user fees

13. Wrong or missing part of Form 809 receipts

14. Part 3 Memo copy not enclosed with remittance

15. Missing remittance

(5) If an error is made to a critical item identified above:

1. Void all part (1, 2, 3, and 4) by clearly marking VOID across the face of each part of Form 809 receipt.

2. Do not make alterations, erasures, or mark overs to correct errors made in preparing a receipt.

3. Write a brief explanation of the reason for voiding on the reverse of Form 809 receipt part 1. Attach part 1, 2 and 3 (stapled together in reverse order) to the Form 795-A on the day the receipt was written.

4. Also list the voided receipt on Form 795-A.

5. Retain part 4 with the other Form 809 receipts in the Form 809 receipt book.

(6) Prepare a new Form 809 in its entirety as a replacement receipt if an error is discovered after part 2 was issued to the taxpayer. Write "Replacement for receipt NNNNNN-NN, issued on MMDDYYYY" across the top of the replacement Form 809 part 1, 2, 3, and 4.

(7) Make every effort to recover the erroneous part 2 from the taxpayer. See the table below:

(8) If an error on Form 809 receipt is discovered as part of an issued Form 5919, Teller’s Error Advice, refer to IRM 21.3.4.7.13, Form 5919, Teller’s Error Advice, for procedures on replacement Form 809 receipt.

1. The replacement Form 809 must be issued by the employee that originally issued the erroneous Form 809.

2. If the original employee is no longer in the group (e.g., separated, transferred) the TAC GM must identify another employee to issue the replacement Form 809.

3. If the employee is still in the TAC group but no longer assigned a Form 809 receipt book, the TAC GM must request another Form 809 receipt book for the employee who completed the original 809 receipt to re-issue the replacement Form 809. The replacement information must appear at the top of the reissued Form 809.

Note: A copy of part 3 of the replacement Form 809 receipt must be maintained with the Form 5919, Teller’s Error Advice.

(9) Prior to preparing the package for transshipping, carefully review the Form 809 receipts to avoid errors. Review Form 809 receipts to ensure that:

1. Receipts are submitted promptly after issuance.

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

3. Critical items are free of alterations, erasures, or mark overs.

(10) Refer to IRM 21.3.4.7.8.11, Field Office Over the Counter Deposit (FOOD) Site.

(1) Official Receipt: If a taxpayer insists on getting a receipt for a non-cash payment, issue Form 809, Receipt for Payment of Taxes.

(2) Form 809 is the ONLY official receipt.

(3) Prepare Form 809. See IRM 21.3.4.7.8.2, Completing Form 809 Receipt.

(4) If the TAC must issue a Form 809 receipt for a non-cash payment, the TAC must immediately transship the Form 809 receipt along with the non-cash payment via overnight mail.

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

(1) When a Form 809 receipt book, or individual Form 809 receipt, is lost or stolen, immediately notify the GM. The GM must immediately notify the territory manager (TM), area remittance analyst, and the SPC remittance security coordinator.

(2) The GM, employee, or a designee must report the loss or shortage immediately upon discovery.

1. Report lost Form 809 receipts that contain no Personally Identifiable Information (PII) to SAMC using SAMC’s Incident Reporting Link and selecting the button, Report a New Physical Incident.

2. Report lost Form 809 receipts that contain PII, using the PII Breach Reporting Form.

(3) Follow-up with a memorandum to the appropriate TM within five days.

(4) Submit the memorandum via secured email through the GM to your TM.

(5) After reviewing and approving the memorandum, TM forwards a copy to the area remittance analyst, AD, and TIGTA. Return a copy to the GM.

(6) The GM forwards a copy of the memorandum with Form 795-A to the SPC remittance security coordinator who files it in place of the missing receipts.

(1) SPC Receipt and Control branches issue Form 809, Receipt for Payment of Taxes, books (official receipts) to the GM with the authorization from the AD.

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

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

(4) A receipt book is not transferable.

(5) An initial Form 809 receipt book must be requested by authorized memorandum from the GM.

1. The FA GM prepares a memorandum authorizing a new user to receive a Form 809 receipt book.

2. The memo must identify the operating division, area, territory, and group number as well as employee name, official address, SEID number, position title, and telephone number.

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

4. Return the acknowledgement page of the Form 809 receipt via Form 3210.

   Example: If an employee is assigned Form 809 receipt book with serial number 123456-90, and retires or is furloughed, the book must be returned to the issuing SPC. The supervisor may not transfer the same book to another employee.

5. Complete all required entries on the inside of the front cover of Form 809 receipt book:

Field	Enter
Received on	Month, Day, and Year of receipt
Signature of employee	Your signature
Division - Area	Your division and area
Post of Duty	Your post of duty

(6) Each Form 809 receipt book contains 50 consecutively numbered four-part forms.

1. Part 1, Posting Voucher.

2. Part 2, Receipt for Payment of Taxes.

3. Part 3, Memo copy (remittance processor copy).

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

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

(8) To balance quality service to taxpayers, while maintaining strict control of official receipts, TAC employees may request a new Form 809 receipt book after using the 40th receipt in their current Form 809 receipt book, with managerial approval.

1. At management discretion, TAC employees may request a receipt book sooner than the 40th receipt.

2. A memo is required from the TAC manager requesting the issuance of a new Form 809 receipt book before the issuance of the 40th receipt.

3. The memo must contain the information as required on the Preliminary Reorder Certificate.

(9) Form 809 receipt books may be reordered by using the reorder request form from the employees' current 809 receipt book, memorandum containing the information required from the Preliminary Reorder Certificate, or the completion of the Preliminary Reorder Certificate. The Preliminary Reorder Certificate, memorandum and the reorder form must have managerial approval.

(10) Upon issuance of Form 809 receipt number 40, the TAC employee will provide their immediate manager with the following:

1. A copy of receipt number 40, (or last receipt issued)

2. Request for Form 809, Receipt for Payment of Taxes

3. Preliminary Reorder Certificate for Form 809 for TAC Employees

4. Copies of Form 795-A or automated version for the two previous days

(11) The TAC manager will review and verify information submitted by the employee, sign the authorization section of the Preliminary Reorder request, and EEFax the request to their SPC Remittance Security Coordinators.

(12) The TAC employee voids the original receipt request from their current Form 809 receipt book. Send the voided request form to the SPC with the next Form 795-A, Remittance and Return Report, identifying they sent a preliminary request.

(13) The GM reviews and authorize issuance of a new book.

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

(1) Return a partially used Form 809 receipt book if an employee:

1. Separates from the IRS through a Personnel Action Request (PAR).

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

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

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

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

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

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

(6) Form 3210 must also be signed by the TAC GM.

(7) Managers must check depleted or partially used books to ensure part 4 of all used receipts are attached and unused receipts are voided when returning Form 809 books to the SPC.

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

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

(1) Separation of duties: To comply with the requirements associated with the separation of duties and to implement the remittance and courier process, two separate employees are required to complete the cash transaction.

1. Form 809 receipt book holder

2. IDRS input and OTCnet Preparer

3. OTCnet Approval (can be same as Form 809 receipt book holder)

(2) Form 809 receipt book holder: Must have CC RSTRK with definer "R" active on IDRS profile AND must not input payments on IDRS nor input to OTCnet.

1. Managers ensure that an employee with an assigned Form 809 receipt book has only research command codes in their Integrated Data Retrieval System (IDRS) profile.

2. Refer to IRM 10.8.34, Information Technology (IT) Security, IDRS Security Controls, for a list of sensitive command codes.

(3) IDRS input employee: Uses CC "PAYMT" which is considered a sensitive command code.

(4) IDRS profile monitoring: The GM must set up a system to monitor the individual profiles to ensure:

1. The Form 809 receipt book holder does not have any sensitive or adjustment related command codes in their profile with an assigned Form 809 receipt book.

2. The IDRS input employee does not have any adjustment related command codes in their profile when they’re assigned to input a payment into IDRS using CC PAYMT. Refer to IRM 21.3.4.7.8.8.1, Command Codes Used for Cash Payment.

3. If the manager chooses to use CC RSTRK with definer "R" in the IDRS profile of the employee inputting the payment, use CC BYPAS to add CC PAYMT into the employee’s IDRS profile.

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

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

(6) A command code is considered "sensitive" if it can be used to:

• Adjust an account balance

• Change the status of a tax module or account

• Affect the tax liability

(1) IDRS cash remittance input procedures provide for processing remittances in blocks of 20 or fewer items.

(2) Procedures are also provided for correcting erroneous input, posting items to the next day's deposit, and actions necessary when a terminal or the system experiences a breakdown.

(1) After the taxpayer has left, the Form 809 receipt book holder either stamps or manually writes the fourteen (14) digit Trace ID number on parts 1, 3 and 4 of the Form 809 in the box marked Deposit Trace ID.

(2) When IDRS input is completed, the final six numbers (15-20) are identified and hand written on:

1. The photocopies of Form 809 receipt part 3 by the IDRS input person.

2. Parts 1, 3 and 4 of the original Form 809 receipt by the Form 809 receipt book holder.

(3) A Trace ID number is NOT required when:

1. Form 809 receipt is issue for a non-cash payment. Refer to IRM 21.3.4.7.8.3, Form 809 Receipt for Non-Cash Payments, for more information when a Form 809 receipt is issued with a non-cash payment.

2. IDRS cannot be completed at the TAC for a cash payment and Form 2424-A is required.

   Example: IDRS is down or NEW assigned EIN number.

(1) The OTCnet is a secure web-based application, developed with the Federal Reserve Bank of St. Louis that:

1. Automates the overthecounter (OTC) deposit reporting process including the preparation of deposit.

2. Captures summary accounting information at the point of deposit.

3. Facilitates the classification of Treasury collections daily.

(2) OTCnet supports the Office of Management and Budget’s direction to provide more timely classification of accounting data and provide financial institutions that service federal program agencies the ability to:

• Confirm and reject deposits

• Create, credit and debit adjustments

(3) Taxpayer Assistance Centers use OTCnet to create deposit tickets.

(4) Employees are designated as Deposit Preparers and Deposit Approvers.

(1) SharePoint Site Address - Submission Processing Field Office Over the Counter Deposit (FOOD) site is the repository for TAC cash deposit documents for Accounting Redesigned Review Accounting System (RRACS). Field Assistance employees need to request approval for access to the site from:

1. TAC manager

2. Area Remittance Analyst

3. Operations and Training HQ Analyst

(2) The Form 809 receipt book holder or designee will associate, scan, and save the following documents. Create the files listed below to be uploaded to the Field Office Over the Counter Deposit (FOOD) site, no later than close of business of the OTCnet Deposit Ticket Day.

(3) Naming convention - The following naming convention will be use when saving the files in SharePoint:

1. OTCnet Deposit Ticket date (mm.dd.yy) 809

2. OTCnet Deposit Ticket date (mm.dd.yy) PYBAL

3. OTCnet Deposit Ticket date (mm.dd.yy) F2424A or (mm.dd.yy) F2424A rev, for revised Form 2424A

Example: 02.03.18 809; 02.03.18 PYBAL; 02.03.18 F2424A

Note: Once the TAC’s Cash Accounting documents are uploaded to the appropriate folder on the Submission Processing Field Office Over the Counter Deposit (FOOD) site, these documents MUST be deleted from the desktop folder.

(1) Transshipping Mailing Requirement - Monday or first thing Tuesday morning, the Form 809 receipt book holder or designee will associate the following documents from the prior week (Monday thru Friday) to be mailed to SPC Receipt and Control on a weekly basis:

1. Original Form 809 receipts part 1 and 3 with complete 20-digit Trace ID number.

2. Form 809 receipts must be in sequential order.

3. If applicable, include original VOIDED Form 809 receipt part 1, 2 and 3 with explanation of the reason for the VOID on the reverse of part 1.

4. If applicable, include original Form 809 receipt for a replacement 809 receipt. Refer to IRM 21.3.4.7.8.2, Completing Form 809 Receipt.

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

6. One copy of Form 795-A with the reviewer’s initials.

   Note: One copy of Form 795-A with the reviewer’s initials must be kept with the Remittance Acknowledgment Transmittal binder.

7. If applicable, include required Form 3210 when multiple Form 795-As are transshipped in the same package.

Note: Although the documents going to Receipt and Control are for separate dates, the TAC will transship a weekly package to the SPC via UPS or FedEx ground by close of business Monday or first thing Tuesday morning. See IRM 21.3.4.7.10, Transshipping of Payments or Payments with Return.

(2) Maintain documentation in the appropriate retention file. See IRM 21.3.4.7.8.15.3, Courier Service Retention Files.

(1) Form 10160-A, Field Assistance Receipt for Transport of IRS Deposit, is required to be completed for all deposits in TACs with Courier Service.

(2) To complete Form 10160-A, Field Assistance Receipt for Transport of IRS Deposit, follow the instructions listed on Form 10160-A. Also refer to IRM 3.8.45.2.7.1, Courier Service Requirements and Responsibilities.

(3) Form 10160-A must be completed for each courier pickup associated with Courier Service.

(4) The Form 809 receipt book holder (or designee) will prepare and sign Form 10160-A, Field Assistance Receipt for Transport of IRS Deposit. Two copies of Form 10160-A are required. If error(s) are found during the review, DO NOT use white-out; line through and manually write the correct information.

(5) Form 10160-A must be attached to the OUTSIDE of the bank deposit bag.

(6) The TAC must retain one copy of Form 10160-A with the Courier’s signature, date, and time they took possession of the deposit.

(7) The courier must return, by the next business day, the original completed Form 10160-A with bank representative's signature, date, and time the deposit was received by the depository. See IRM 3.8.45.2.7.2, Receiving Bank Employee Requirements and Responsibilities.

(8) Date stamp the reverse side of each Form 10160-A with the date the form was received from the bank via courier.

(9) Retain each Form 10160-A for three years from date of deposit. Refer to IRM 21.3.4.7.8.15.3, Courier Service Retention Files.

(10) It is critical to reconcile each day's Form 10160-A to ensure you are receiving dedicated service (i.e., the time between your release to the courier and the release to the bank is not in excess). If discrepancies are found, immediately notify your area remittance analyst who will then notify HQ.

(11) Loomis Courier Service: If Form 10160-A is not returned from the bank as required or if it is returned without a signature:

1. Do not attempt to resolve any Courier Service Issue (CSI) with the courier employee (including issues involving Form 10160-A).

2. Notify your area remittance analyst who will notify HQ. Do not contact Loomis Customer Support Help Desk.

3. Obtain the name of the representative, their location, ticket number and the estimated time frame to resolve the issue.

   Note: TAC managers should familiarize themselves with their Local Loomis Branch Manager’s name and phone number for quickly raising CSIs when they occur.

4. Elevate to the area remittance analyst for handling if Loomis fails to correct the issue in the timeframe given. The area remittance analyst will refer the issue to the HQ analyst for support as needed. Provide the response of the branch manager contacted, help desk ticket number, name, and phone number.

5. Update the Courier Service Issue Log and Performance Matrix as required per IRM 21.3.4.7.8.15.2, Courier Service Issue Log and Performance Matrix.

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

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

2. If deposit was confirmed, your Form 10160-A issued for that particular deposit is closed.

3. Document the Issue Log and Performance Matrix with the details that closed the issue. See IRM 21.3.4.7.8.15.2, Courier Service Issue Log and Performance Matrix.

4. If the deposit is not confirmed, contact the HQ analyst immediately with the facts and the results of your above findings.

(1) Form 2679, Currency Daily Balance and Reconciliation, is required for TACs with more than one Form 809 receipt book holder taking cash on the same day, when more than one person is being used to count the cash or if cash collected is transferred from the Form 809 receipt book holder to a reviewer designated by the manager.

(2) Once the collected cash has changed hands, Form 2679 must be completed and signed by both the Form 809 receipt book holder and the designated reviewer. If error(s) are found during the review, DO NOT use white-out; line through and manually write the correct information.

(3) The designated reviewer is responsible for the collected cash until the deposit is picked up by the Courier Service.

(1) General Information - This is a process whereby TACs will accept cash from taxpayers and a courier picks up and deposits the funds directly into an IRS account at a local Treasury Government Authorized Bank.

1. Deposits will be tracked using the OTCnet and taxpayers receive credit for the payment through IDRS payment command code input.

2. The OTCnet system will automate the over the counter (OTC) deposit reporting process and capture detailed accounting information at the point of deposit.

3. Cash is required to be deposited in the Federal Reserve Bank within the 24-hour IRM requirement. This eliminates numerous teller errors and allows quicker application to the taxpayers account.

4. Using a Courier Service facilitates a safer work environment for employees.

There are two types of Courier Service:
Courier Service – is a regular courier pick-up service. The courier visits the TAC daily.
Courier Service Request – is an "On Call" courier service. The courier will visit the TAC when a cash payment is received, and a request has been submitted.

To request courier service:
The TAC GM must notify the Area Remittance Analyst to request courier service pick-up after cash is secured by the employee by sending an email with the following information: TAC name TAC address Deposit amount Date cash payment package is ready for courier pick up Caution: Ensure the cash payment package is ready for pick up on the day and time the courier confirmed.

5. Group Manager will forward the TAC’s courier service request email notification to FA HQ Courier Analyst with a copy to the HQ and Area Remittance Analysts.

(2) Follow procedures for accepting cash payments as directed in IRM 21.3.4.7.8.1, Procedures for Accepting Cash Payments.

(3) Complete Form 809, Receipt for Payment of Taxes, as directed in IRM 21.3.4.7.8.2, Completing Form 809 Receipt.

(4) Secure cash payments and receipts in a locked metal security container immediately. All cash received by employees that is not picked up by courier the day of receipt must be stored in the safe overnight.

(5) All cash payments must be recorded on Form 795-A, Remittance and Return Report, as directed in IRM 21.3.4.7.9, Form 795-A, Remittance and Return Report.

(6) When IDRS input cannot be completed for a cash payment because IDRS is down or no TIN assigned, complete Form 2424-A, Account Adjustment Voucher for Field Assistance.

1. This includes cash payments received with a newly assigned EIN number or if IDRS is unavailable.

2. Notate comments section of Form 2424-A "NEW EIN" or "IDRS Down".

3. Notate parts 1, 3 and 4 of Form 809 receipt, on the Tracer ID section, "Form 2424-A".

4. The completed Form 2424-A is to be kept with the package for IDRS and OTCnet input and to be uploaded to the Field Office Over the Counter Deposit (FOOD) site.

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

(7) A cash payment cannot be accepted:

1. Without an EIN. Refer to IRM 21.3.4.14, Applying for an Employer Identification Number (EIN), if the primary taxpayer on the tax return associated with the ITIN (Form W-7/Form W-7SP) package does not have a valid TIN (SSN or ITIN), and IRM 21.7.13.3.5.1, EIN Toll-Free Telephone Service-Domestic Entities, for alternative methods to obtain an EIN.

2. If the primary taxpayer on the tax return associated with the ITIN (Form W-7/Form W-7SP) package does not have a valid TIN (SSN or ITIN).

(1) TAC managers with Courier Service are required to ensure all monies collected are balanced daily.

(2) The Courier TAC is in balance if the exact dollar totals of all cash payments received and credited on IDRS (including amount of Form 2424-A when the payment could not be processed using IDRS for that day) equal the exact dollar total of the actual deposit on OTCnet for release. If these do not match, the TAC is out of balance.

(3) Out of balance means there is either an overage or a shortage. If the dollar total credited to taxpayers is less than the actual money deposited, the TAC has an overage.

(4) All out of balance conditions must be identified and explained by the TAC manager and employee on Form 2424-A.

1. Include the statement of explanation with the accounting package to the SPC.

2. Detailed statement is outlined in IRM 3.0.167.5.2, Receipt Loss Reporting Requirements.

(5) If there is a cash shortage or overage, completion of Form 2424-A, Account Adjustment Voucher for Field Assistance digitally signed by the GM, is required with the accounting package. In addition, advise campus accounting to either debit or credit the account on IDRS.

(6) GM, upon receiving notification of a cash revenue receipt shortage or loss, must immediately follow procedures as directed in IRM 3.0.167.5.2, Receipt Loss Reporting Requirements, and IRM 21.3.4.7.16, Loss or Shortage of Payments.

(7) GM will require an initial memorandum from the responsible employee within 24 hours.

(8) If contacted by campus accounting that an out of balance condition exists, and was overlooked, a completed Form 2424-A is required within 24 hours. Email the Form 2424-A, digitally signed by the TAC GM, to the campus accounting contact.

(1) All employees with an AMS user profile must prepare Form 795-A using AMS.

(2) Ensure the current revision of Form 795-A from the Forms Repository is used if AMS is not available or if an employee has an AMS managerial profile.

(3) When a manual Form 795-A is completed from the Forms Repository, a narrative/history item for the secured payment must be input on AMS history.

(4) Add the narrative/history once AMS is available if AMS becomes unavailable.

(5) One copy of Form 795-A is required to be printed. DO NOT print double sided. For payments that are being transshipped to SPC for processing, two copies of Form 795-A must be printed.

(6) Refer to the Self-Help Demonstration Tutorials for instructions on completing Form 795-A.

(1) TACs with two or more employees will have their Form 795-A reconciled by another FA employee prior to the payment being processed using RSPCC or transshipped to SPC for processing.

(2) The rules governing Separation of Duties must be followed for Form 795-A and Form 3210 which will not allow the employee who prepared the Form 795-A and Form 3210 to review their own document.

(3) All payments, posting documents and Form 795-As must be reviewed and reconciled for accuracy of completion according to:

• IRM 21.3.4.7.9.1, Preparation of Form 795-A

• IRM 21.3.4.7.5, Accepting Payments

• IRM 21.3.4.7.6, Non-Cash Large Dollar Payments

• IRM 21.3.4.7.7, Other Payment Situations

• IRM 21.3.4.7.8, Cash Payments

(4) Verify that:

1. Payment and posting document information matches the Form 795-A.

2. Remittance is recorded on the most current revision of Form 795-A and/or Form 3210.

3. Previously scanned payments are unfranked with a line through the "Electronically Presented" clearly in black ink.

4. Form 795-A comments section includes a written explanation why the SPC must process the franked check manually.

(5) Additional required reconciliation must be completed by:

1. Manually totaling the dollar amount of the payments and comparing the total dollar amount against the systemically generated total(s) on Form 795-A.

2. Manually counting the number of payments and comparing the total number of payments against the systemically generated total(s) on Form 795-A.

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

(7) Errors or omissions identified during the review and reconciliation of Form 795-A and Form 3210 will be given to the TAC GM to address with the employee.

(8) Form 3210 is NOT required when:

1. Form 795-A is being transshipped to an SPC for one employee, regardless of the number of pages.

2. Payments were processed using RSPCC. Refer to IRM 21.3.4.7.11.1, Overview of RSPCC Payment Processing.

(9) Form 3210 IS required when transshipping:

1. Multiple Form 795-As to the same SPC in the same package. The Form 3210 is used to consolidate the multiple Form 795-As.

2. Form W-7/W-7SP, Application for Individual Taxpayer Identification Number (ITIN), associated with a payment(s) that is listed on Form 795-A.

(10) When Form 3210 is required, it must be reviewed for accuracy of completion. Refer to:

• IRM 21.3.4.8.4, Preparing Form 3210, Document Transmittal

• IRM 21.3.4.19.4, Mailing Form W-7/Form W-7(SP) Packets

(1) Supplemental Form 795-A procedures are required when payments being transshipped to SPC for processing are NOT transshipped by close of business the day after the payment is accepted.

(2) Ensure the supplemental Form 795-A date is the same date payments were received. If transshipment of payments is delayed for any reason including:

1. Discovered remittances, Refer to IRM 21.3.4.7.15, Discovered Remittances.

2. Headquarters approved transshipment of payments due to RSPCC systemic issue.

(3) A supplemental Form 795-A must be prepared as follows:

1. Write "Supplemental" across the top of the Form 795-A.

2. Enter an explanation for the delay on the reverse of all copies or for remote manager attached statement to the supplemental Form 795-A.

3. For RSPCC scanner software or hardware issues, on the reverse side of each copy of supplemental Form 795-A, write "RSPCC is down, payment delayed due to scanner software or scanner hardware issue" and date of approval to transship by area or HQ.

4. Unfrank previously scanned payments with a line through the "Electronically Presented" clearly in black ink. Do not alter any other part of the payment. Include a written explanation in the comments section of Form 795-A why the SPC must process the franked check manually.

5. Secure the GM’s signature and date on the Form 795-A indicating approval.

Example: RSPCC is down, payment delayed due to scanner software issue approval from HQ 9/9/2021.

(1) Field Assistance employees will send all:

1. Form 809 receipts via Form 795-A to the SP Center Field Office Payment Processing Addresses and Key Contacts that issued the Form 809 receipt book.

2. IMF and BMF original returns with non-cash payments to the appropriate SPC Field Office Payment Processing for the servicing site for your area.

3. IMF and BMF non-cash payments without original returns to the aligned TS SPC Field Office Payment Processing. Refer to IRM 3.8.47.5.4.1, Submission Processing Center / Field Office Alignment for Form 809 and Tax Payments.

(2) Refer to SP Center Field Office Payment Processing Addresses and Key Contacts for a listing of the designated SPC Field Office Payment Processing, a listing of key remittance processing contacts.

(1) Most non-cash payments received in a TAC can be processed using RSPCC; however, there are some exceptions. Do not accept payments over $99,999,999.99. Ask the taxpayer to spread the payment over two separate checks or money orders or refer them to the electronic payment options.

(2) The information below provides guidelines to determine when a payment can and cannot be processed using RSPCC system. For payments that cannot be processed through RSPCC, refer to:

1. IRM 21.3.4.7.9.2, Reviewing and Reconciling – Payments, Posting Vouchers, Form 795-A and Form 3210 for Payments and Payments with Returns.

2. IRM 21.3.4.7.10, Transshipping of Payments or Payments with Returns.

(3) Returns secured with payment(s). If you secure a return where the payment was processed using RSPCC:

1. Date stamp the form with an official IRS "Received with Remittance" date stamp.

2. Separate the payment(s) from the tax return(s) or form(s).

Note: Refer to IRM 21.3.4.7.5.1, Posting Documents.

3. Transship these tax returns for processing on Form 3210.

4. Mail Form 3210 with original return(s) to the appropriate SPC based on the geographic location of the TAC office and the type of return secured.

5. Refer to IRM 21.3.4.8.6, Transshipping of Tax Returns and Other Documents, IRM 21.3.4.17, Form 2290, Heavy Highway Vehicle Use Tax Return, and IRM 21.3.4.19.4, Mailing Form W-7/Form W-7(SP) Packets, for additional guidance.

6. Send all packages containing PII via a private delivery carrier (UPS or FedEx ground). See IRM 10.5.1.6.9.3, Shipping, for proper data protection procedures when shipping PII.

(4) Securing payments. All un-scanned non-cash payments at the end of the day must be placed in the safe. Refer to IRM 21.3.4.7.4, Safeguarding Remittance, for guidance.

(5) Payments must never be left unattended and must always be secured when not being handled for processing. Payments that are not stored in the safe must be stored in a designated locking file cabinet.

(6) All un-scanned remittances from the previous day MUST be scanned on the next business day.

(7) Payments that have been scanned and key verified must be placed in a locked cabinet.

(8) Large non-cash payment. If you receive a large dollar non-cash payment of $100,000.00 (IMF or BMF), or more, process the non-cash payment by scanning and key verifying immediately using RSPCC per IRM 21.3.4.7.11.6, RSPCC Scanning. Batch the large dollar payment under its own RPSID number.

(9) Discovered remittance. When processing a discovered remittance, process the payment by scanning and key verifying immediately using RSPCC per IRM 21.3.4.7.11.6, RSPCC Scanning. Batch discovered remittance under its own RPSID number. Refer to IRM 21.3.4.7.11.3, Remittance Processing System Identification (RPSID) Range. If the entity information of the discovered remittance is unknown, refer to IRM 21.3.4.7.11.15, Processing Unidentified Perfect and Imperfect Payments Using RSPCC.

(10) Batch mail room perfect or imperfect remittances under its own RPSID number. Refer to IRM 21.3.4.7.11.3, Remittance Processing System Identification (RPSID) Range.

(11) If multiple mail room perfect or imperfect remittances are received the same day, process all mail room perfect remittances using the same RPSID number, and all mail room imperfect remittances using a separate RPSID number.

(1) All payment batches that are processed using RSPCC must include Form 14443, RPSID Label.

(2) The comment column must be used to provide an explanation of any unusual circumstances with the batch.

(3) Complete Form 14443 as follows for each of the RSPCC batch.

1. TAC location: TAC name/identifier (e.g., Atlanta Summit).

2. RPSID number: RPSID number assigned to the batch.

3. Received date of remittances: Self-explanatory.

Note: For each step listed below, where the total number of non-cash remittances is recorded, a physical count of the remittances is required. Do not pull the numbers of remittances from any reports.

4. Scanned by: To be completed by the employee who scanned the remittances. This entry must be completed at the time the payments are scanned. The employee’s SEID, scanned date, number of remittances scanned and total dollar amount. The scanner operator will physically count the number of remittances scanned and record on the RPSID label. For scanner requirements, refer to IRM 21.3.4.7.11.6, RSPCC Scanning.

5. Key Verification (KV) reviewed by: To be completed by the employee who KVs the batch of payments. The employee’s SEID, KV date, number of remittances KV'ed, and total dollar amount is recorded. The KVer will physically count the number of remittances KV'ed and record on the RPSID label. If the number of remittances KV'ed is different from the number of remittances scanned, provide an explanation in the comments column. All discrepancies and reasons must be recorded. For Key Verification requirements, refer to IRM 21.3.4.7.11.8, RSPCC Key Verification (KV).

If	Then
The batch was limited key verify dollar amount only, write the approval date in the comment box.	Refer to IRM 21.3.4.7.11.9, Request for Temporary Change or Permanent Change for One Person TAC in Key Verification Requirements.
KV is completed remotely.	The ITAS at the TAC where the checks were scanned will complete this section using the SEID, KV date, and dollar amount from the "Ready for Deposit Batch Listing" report received back confirming KV was completed. They will again count the checks to ensure all checks that were scanned match the checks KV'ed.

6. Corrections made during KV approved by (supervisor approval required): To be completed by manager or designee who approves the correction made during key verification to the original dollar amount, SSN/EIN and/or the name control of the payee.

   Note: If this was completed remotely, the ITAS at the TAC where the checks were scanned will complete this line using the SEID, date, and explanation they were provided on why there was a correction.

7. Settlement date from the 215 Deposit Ticket: Enter the "Settlement Date" found on the top of the 215 Deposit Ticket report.

8. Balanced by: Completed by the manager or designee. Record the manager or designee's SEID, date the batch was balanced and total dollar amount.

9. Approved for shred by: Record the manager or designee's SEID and date who approved the batch for shredding.

10. Shredded by: Completed by the manager or designee who completed the shredding. Prior to shredding the remittances, the employee must physically count the number of remittances before recording on the RPSID label. Record the manager or designee’s SEID, date batch shredded, number of remittances shredded, and total dollar amount of remittances shredded.

Note: DO NOT use white-out when making corrections; line through and manually write the correct information.

(1) The RPSID range is a six-digit number that identifies the type of payment that is being processed (Perfect, Imperfect (mail room) or Discovered Remittance). Submission Processing uses the RPSID Range to determine the Lost Opportunity Cost (LOC).

(2) TAC RPSID Range for Perfect Remittances have been pre-assigned; refer to IRM 3.17.278-3, Field Assistance RSPCC Sites. The first three digits of the RPSID number will not change and can range from 000-489. The last three numbers are used to identify the batch number. The last three numbers can range from 000-999 and must be assigned in numerical order. The number will restart with 000 once number 999 is used.

(3) TACs are required to maintain a record of the RPSID Ranges used for processing RSPCC payments.

(4) Use the following RPSID ranges for payments that are received in the TAC or from the mail room that can be processed using RSPCC.

1. Discovered Remittance (497000 - 499999)

2. Mail Room Perfect Remittance (770000 - 789999)

3. Mail Room Imperfect Remittance (790000 – 799999)

(1) Review and Reconcile. All payments, posting documents and Form 795-As must be reviewed and reconciled before creating a batch to be scanned using RSPCC. For procedures to follow to complete the review and reconcile of Form 795-A, refer to IRM 21.3.4.7.9.2, Reviewing and Reconciling – Payments, Posting Vouchers, Form 795-A and Form 3210 for Payments and Payments with Returns, and IRM 21.3.4.7.11.1, Overview of RSPCC Payment Processing.

(2) FA HQ recommends the review and reconciliation be completed by the employee who completes the scanning. There might be occasions where the designated scanner will not be the person completing the review and reconciliation. An example is when separation of duties does not allow the scanner to review their own work.

(3) During the review, the employee must validate the information on the non-cash payment instrument, such as date, payable to line, dollar amount, signature, and entity information. Follow procedures outlined in IRM 21.3.4.7.11, Non-Cash Payment Processing using Remittance Strategy for Paper Check Conversion (RSPCC). If errors are found during the review, DO NOT use white-out when making corrections; line through and manually write the correct information.

(4) All payments, posting documents, and Form 795-As must be reviewed and reconciled before creating a batch for scanning.

(5) Create the Batch. Payments received at the TAC are batched with 1- 20 payments per batch with Form 14443, RPSID Label, assigned to the batch.

1. Multiple Form 795-As with the same received date can be combined into a single batch of no more than 20 payments.

2. If this limit on the number of payments will cause an additional batch to be created that contains only one or two payments, you can include those payments in the first batch.

(6) All AMS generated or repository Form 795-As for non-cash payment, appropriate posting documents and remittances must be put into a sensitive envelope with Form 14443, RPSID Label, attached to the front of the envelope.

(1) Received Date (date payment is received):

1. Must be 8 numeric characters.

2. Must be in MMDDYYYY format.

(2) Remittance Processing System Identification (RPSID):

1. Must be 6 numeric characters.

2. Must be valid range for your payment type.

3. Must have a valid combo with DPC - 000000 for DPC 03, 11, 99.

(3) Check Amount:

1. Cannot be all zeros.

2. Must be between $.01 - $99,999,999.99 (the amount of the check must be less than $100 million).

3. Cannot contain commas.

4. Enter check amount with or without a decimal point.

5. Without a decimal point the system assumes the last 2 digits are pennies.

(4) Name Control:

1. May be 2 - 4 characters.

2. May be in lower or upper case.

3. May not contain spaces or dashes.

(5) Tax Identification Number (TIN):

1. SSN or EIN.

2. Can be entered without dashes.

3. Unidentified Remittance 000000001 no dashes.

(6) MFT (Master File Transaction Code). See IRM 3.17.278.12.7(3), RSPCC RL II Input Fields:

1. Must be 2 characters.

2. Must be numeric.

(7) Tax Period:

1. Must be 6 numeric characters.

2. Must be in YYYYMM format.

3. Valid values are 190001 - 209912.

4. For Form 706 and Form 709 use the date of death (DOD).

   Example: DOD 06/20/2021 tax year should be 202106.

(8) Amount 1, Amount 2, Amount 3 Transaction Amount:

1. Primary, Secondary and Tertiary.

2. Same format as Check Amount.

(9) TC 1, TC 2, TC 3 (Transaction Code):

1. Primary, Secondary and Tertiary TC. See IRM 3.17.278.12.8(9), Formatting Data Entry Fields

2. Must be 3 characters.

3. Must be numeric.

(10) DPC:

1. Must be 2 characters.

2. Must be numeric.

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

(1) Know your TAC RPSID range prior to beginning the scanning process. The TAC RPSID range is pre-assigned.

(2) For the assigned RPSID range refer to IRM 3.17.278-3, Field Assistance RSPCC Sites.

1. The first three digits of the RPSID number is the TAC site ID which will not change and can range from 100-489.

2. The last three numbers are used to identify the batch number.

(3) After successfully logging into the RSPCC RL II application the operator is ready to begin entering the remittances information.

(4) From the RSPCC RL II Home Page, select the "Payment Entry" button.

(5) On the Payment Entry Menu, the operator will select the "New Batch" button. This starts a new batch and allows the operator to input the check information for processing.

1. This starts a new batch at the first payment entry screen.

2. Batches cannot be created without at least one payment saved.

(6) Input the Received Date from the payment source document (MMDDYYYY) and RPSID number from Form 14443, RPSID Label.

(7) Input the identified field needed to process the payment from the source document and payment, not from Form 795-A or the screen. Refer to IRM 21.3.4.7.11.5, Formatting Data Entry Fields.

(8) The operator will then choose if the remittances will be processed as a Single, Multi, Split or Multi/Split payment.

1. Single Payment – one payment to one transaction

2. Multi Payment – more than one payment to one transaction

3. Split payment – one payment applied to more than one transaction or taxpayer

4. Multi/Split Payment – more than one payment to more than one transaction

(9) Each payment input consists of a remittance and transaction section on the RSPCC system.

1. In the single mode, both sections are available on the same page view.

2. In a Multi/Split mode the remittances and transaction sections are displayed on separate pages.

(10) Select the "Scan Check" button to activate the scanner. A green light on the scanner indicates that it is ready to receive checks.

1. The payment is placed in the RSPCC scanner with the Magnetic Ink Character Recognition (MICR) line of the check face up, aligned with the right side of the scanner.

2. Gently push the payment forward to allow the scanner to grasp the payment.

3. The scanner will automatically flip the payment and scan the back.

4. The payment image will appear on the screen.

5. Ensure the payment image is readable and that the payment image on the screen matches the check that was scanned.

(11) If a pre-printed document with a barcode is present with a payment; select the "Scan Barcode" button. When the 2D barcode is configured for RSPCC Scanning.

1. The Name Control, SSN, MFT, Tax Period, and TC will automatically populate on the RSPCC input screen.

2. The dollar amount must be entered manually.

3. The employee will still be required to verify the data that was entered by the 2D scanner from the 2D barcode from the taxpayer’s posting document.

(12) When encountering scanner errors, operator re-scans the check once or twice. The "Clear Scanner" button releases the check and clears the captured code line and image, allowing the operator to re-scan the check. Examples of scanning errors:

1. Image of the check is skewed. This type of error requires manual visual inspection and correction (RSPCC may not display an error message). The operator re-scans the check if a potential problem exists with the image.

2. The MICR line is displayed in red. Immediately correct it.

3. The MICR does not appear continue to process the payment. When you select "save payment" or "next payment" the system will allow you to manually input the MICR line.

Troubleshooting Options:
For trouble shooting see the RSPCC Troubleshooting Guidel.
When the scanner cannot read any or all the MICR code line and the failure persist, consult your manager or designee to determine the next step.

Note: If the payment cannot be scanned through RSPCC, refer to IRM 21.3.4.7.10, Transshipping of Payments or Payments with Returns.