3.5.10. Remittance Transaction Research (RTR) System

(1) The Remittance Transaction Research (RTR) system is a universal access researchable database that contains remittance processing data and images from IRS Integrated Submission and Remittance Processing (ISRP) system, Lockbox Bank processing sites, and Remittance Strategy Paper Check Conversion (RS-PCC).

(1) The following provides authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms:

• Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC).

• Code sections which provide the IRS with the authority to issue levies.

• Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986.

• Policy Statements that provide authority for the work being done.

(1) The Operations manager secures, assigns, and provides training for the staff needed to perform the task required throughout this instruction.

(2) The Planning and Analysis Staff provides feedback and support to local management to achieve and effectively monitor scheduled goals.

(3) The team manager assigns, monitors, and controls the work flow to accomplish timely completion of the tasks required throughout this IRM.

(1) Program Reports: The following reports are used to manage and review the Remittance Transaction Research System:

1. Daily Deposit Timeliness Report

2. Deposit Activity Report

3. Performance Metrics Report

4. Reconciliation Report

5. RPSID (Remittance Processing System Identification) Range Summary Report

(2) Program Effectiveness: Goals will be measured utilizing standard managerial reports by documents processed per hour and completion of each function compared to the established schedule for completion each week. Each functionality is expected to retain or exceed schedule prior to the program completion date stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates. Quality reviews are expected to be conducted and monitored by local management and corrective action taken to ensure quality products are released to the next function.

(3) Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration. This may be included under responsibilities for a manager.

(1) Remittance Transaction Research access is granted through the Business Entitlement Access Request System (BEARS) process.

(2) Security level monitoring.

(1) The following acronyms are used throughout this IRM:

(1) IRM 3.8.44, Deposit Activity - Campus Deposit Activity

(2) IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates.

(1) 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.

(1) The National Taxpayer Advocate has reached agreements with the Commissioners of the Wage and Investment (W&I) Division, Small Business/Self-Employed (SB/SE) Division, Tax Exempt and Government Entities (TE/GE) Division, and Large Business and International (LB&I), that outline the procedures and responsibilities for the processing of Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS.

(2) The SLAs are located at http://tas.web.irs.gov/ "under the heading "TAS Favorites" and select SLA-Service Level Agreements."

(3) The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working, as it should. TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. Additional information on hardship criteria can be found in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

(4) If the IRS employee receives taxpayer contact that meets TAS criteria, and the employee cannot initiate action to resolve the taxpayer's inquiry or provide the relief requested by the taxpayer, refer the case to TAS. A taxpayer should not have to request TAS assistance to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS assistance when appropriate. TAS will request documentation from the taxpayer to support the requested relief, or when required by the IRM.

(5) A referral to a TAS office is not necessary even if a TAS case criterion is met if an Operating Division or Function can immediately resolve the issue within 24 hours. It is important that all IRS employees handle potential TAS cases with the taxpayer's best interest in mind. More information on "24 hour" same day resolution can be found in IRM 13.1.7.4, Same Day Resolution by Operations.

(6) If action can be taken within 24 hours to resolve the taxpayer's issue however, the taxpayer requests TAS assistance or is not satisfied with the service provided, refer the taxpayer to the NTA toll-free number, 1-877-777-4778 or TTY/TDD 1-800-829-4059. Refer toIRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for more information.

(1) RTR provides universal access to a consolidated database of remittance data and images generated at ISRP, RS-PCC, and Lockbox Bank processing sites. This system permits research of data and images stored up to seven years on the RTR system. It also provides immediate retrieval for images.

(2) The RTR web application is available via the IRS internet.

(1) If the RTR system is down, the bank site will print an image of the voucher from their system and will include all endorsement/audit trail information on the front of the voucher as required by Functional Specification Package (FSP) 1.35.04.13. The endorsement data will be printed directly below the front of a voucher image.

(2) The Submission Processing Campus (SPC) may request either:

1. Copies of vouchers for individual transactions that have error, use Command Code Error Resolution Inventories (CC ERINV) to create an individual transaction report; or,

2. Copies of vouchers for blocks that contain error transactions.

(3) Upon the SPC's request for a hard copy of images, the bank site will print images at the block or individual transaction level and ship/fax to the SPC as defined below.

(4) For individual transaction requests received prior to 10:00 AM local time, the bank site will:

1. Print the vouchers displayed on the listing.

2. Attach the copies of the voucher to the back of the listing.

3. Depending on the volume, and the SPC's preference, ship or fax the vouchers on the same day.

   Note: The bank site will coordinate the method of transportation with the SPC.

(5) If the request is received after 10:00 AM local time, the bank site will ship or fax the vouchers no later than the next business day.

(6) Upon receipt of a block transaction request, the bank site will:

1. Print all vouchers within the identified blocks in sequential order.

2. Prepare the blocks for shipment in folders with corresponding document listers included.

3. Send the vouchers to the SPC in the overnight shipment no later than the following business day.

(7) Anytime within 30 days of processing the payment, the bank site will provide individual or block transaction data upon request as noted above. Submission Processing Campuses will continue to be able to request individual copies of vouchers and checks after thirty days.

(1) Currently, there are seven user groups levels that may access the RTR system. The employee’s user group level will depend on the type of work they perform as well as the unit the employee is assigned to.

(2) The user group levels are:

(1) Follow the steps below to log on to the RTR system.

(2) Follow the steps below to log off the RTR system.

(1) The Research Screen will prompt the user for information necessary to research the payment database. Payments may be researched using the following information:

1. DLN

2. Trace Identification

3. Deposit Date

4. Transaction Date

5. Transaction Code

6. Money Amount

7. Tax Period

8. MFT

9. Name Control

10. TIN

11. Batch Number

12. Routing Number

13. Site Code

(2) Range function- Dates, money amounts and transaction codes may be researched using the range function. This can be useful in researching payments when the exact date or amount is not known. Ranges should be as narrow as possible while still allowing an adequate search.

1. Date ranges are limited based on user group level. Group levels, 05 and 10 are limited to a two-month range. User Group Level 00 is limited to a six-month range.

2. If requesting an exact search, enter one date, money amount or transaction code.

(3) Wildcard entries- A wildcard entry is when partial information is used in a field for researching payments. There are four fields which allow a wildcard-TIN, DLN, Routing Number and Name Control (NC). The wildcard may be used to designate either a single or group of characters and may be used anywhere within the field. Except when used in the DLN, the wildcard (*), must be the last entry in the field. It cannot be a leading character or embedded within other characters

(4) Research request - Follow the steps below to submit a research request.

(1) The Results Screen will be displayed showing the results of any query initiated. The screen contains a list of all records meeting the query criteria entered. Figure 3.5.10-4. below.

(2) Record elements

1. Deposit Date

2. MFT

3. TIN

4. Name Control

5. Amount

6. Routing Number

7. Transaction Date

8. DLN

9. Tax Period

10. Transaction Code

(3) Viewing transactions- Each page of results contains 20 transactions. These are not listed in any specific order. Refer to the table below for instructions on viewing transactions. Figure 3.5.10-4. Results Screen.

(4) Sorting records- To perform a sort, try flittering results to less than 5,000 records. An error message will be displayed stating," The number of search results found exceeds the sorting limit. In order to perform a sort, try to filter your results to less than 5000 records."

1. Follow the steps below to sort records.

   Note: This option has the potential to put strains on the system that can negatively affect system performance and, therefore, should be used sparingly.

Step	Action
1	On the Results Screen, click the column title you wish to sort on. Result: All records (not just the page) are re-sorted in ascending order.
2	Click the column title again to re-sort in descending order.
3	Repeat Steps 1 and 2 for sorting records by any column.

2. Filtering records- When multiple records are returned on a query, the results may be filtered to reduce the number further. This option is often used in lieu of starting a new query. Filter options are limited to Transaction Date, Money Amount, Transaction Code, and MFT. Follow the steps below to filter records.

Step	Action
1	On the Results Screen, click on the appropriate field for which filter criteria will be input.
2	Enter the filter criteria. Note: More than one field may be used.
3	Click the <Filter Results> button. Result: The remaining records meeting the new criteria are displayed.
4	Repeat Steps 1 through 3 to continue to filter on results. Note: Each repeated filter is conducted on new record set.

3. Initiate a new search- Follow the steps below to initiate a new search.

Step	Action
1	On the Results Screen, click the <New Search> button (at the bottom) or click the <Research> button (at the top). Result: The Results Screen closes and the Research Screen reappears.
2	Perform Steps 2 through 7 at IRM 3.5.10.7.1(3a), Research Request.

(1) The Detail Screen will be displayed once a record is selected from the results screen. This screen contains the detailed information of each payment instrument processed through the transports. Figure 3.5.10-5.

(2) The Detail Screen contains four sections. The following components are listed below:

1. Payment information – includes Document Remittance Register Details and Endpoint Master Listing Information

2. Notes

3. Multiple/Split information

4. Images

3.5.10.8.3.1 (01-01-2020)

Payment Information

(1) Payment information includes the Document Remittance Register Details and the Endpoint Master Listing Information. Elements included in these areas are shown below. Document Remittance Register Details

Term	Description
Deposit Date	This is the date used for the deposit. (MM/DD/YYYY)
MFT	This is part of the header information and is applied to all documents in the same block DLN.
TIN	This is used for posting a payment to a taxpayer’s account. The field is entered with no dashes.
Name Control	This is used to help identify proper application of the payment to the taxpayer’s module. There may not always be data in this field.
Amount	This is the money amount of the credit posted to the taxpayer’s account. This amount will not always match the check amount. (i.e., Multiple/Splits)
Routing Number	Series of numbers taken from the bottom of the taxpayer’s check. These numbers indicate the taxpayer’s bank.
Transaction Date	This is representative of the actual transaction date of the payment and will post to the taxpayer’s module as such. (MM/DD/YYYY)
DLN Sequence	This is the two-digit unique identifier of the DLN. Each payment will have its own number.
Tax Period	This is used for posting a payment to a taxpayer’s account. (YYYYMM)
Transaction Code	This is the payment transaction code used in the block header and is indicative of how the payment posted to the taxpayer’s module.

Endpoint Master Listing

Term	Description
Batch Number	This is also known as the RPSID. Each block of work is assigned its own unique number.
Batch Sequence	Each payment is assigned a sequence number as it is processed through ISRP. This number is not the same as the sequence number used in a DLN.
DLN	This is the complete "14" digit identifier assigned to each payment.
Trace ID	This is the "14" digit identifier assigned to each Deposit Ticket and Debit Voucher payments.
Routing Number	Series of numbers taken from the bottom of the taxpayer’s check. These numbers indicate the taxpayer’s bank.
Amount	This is the amount of the check processed.

(2) Follow the steps below to access the remittance form (Form 813).

Step	Action
1	Click the <Remittance Form> button. Result: A separate window opens containing the Form 813 information. Figure 3.5.10-6. below. Note: This form contains all payment data processed within the related block of work.

Step	Action
2	Click the <Print> button/icon on the browser tool bar to print the Form 813.
3	Click the <BACK> button to return to the Detail Screen.

(3) Follow the steps below to access the Endpoint Form (known as the Endpoint Form Master Listing).

Step	Action
1	Click the <Endpoint Form> button. Result: A separate window opens containing the Endpoint Master Listing information. Figure 3.5.10-7 below. Note: This form contains all payment data processed within the related batch of work.

Step	Action
1	Click the <Print> button/icon on the browser toolbar to print the Endpoint Master Listing.
2	Click the <<BACK button to return to the Detail Screen.

(1) The Integrated Submission and Remittance Processing (ISRP) system converts paper tax and information documents, and remittances received by IRS into perfected electronic records of taxpayer data. When a tax document is received, it is opened and sorted by form type; for example, Form 1040 and Form 1040-A. Remittances with their accompanying documentation are presorted into groups called batches and a unique number, Remittance Processing System Identification (RPSID) will appear on the back of the archived remittance image of the payment (check, money order, etc.). For more extensive information concerning the RPSID, refer to IRM 3.5.61.3.75, Form CT-2, Employee Representative’s Quarterly Railroad Tax Return (OSPC only).

(2) RPSID ranges are used to collect, sort and report data on both the Daily and Monthly Deposit Timeliness reports as well as the Deposit Activity report. Therefore, changes to the RPSID ranges will affect these reports.

(3) Follow the steps below to view or edit RPSID ranges.

(1) Interest rates are subject to change every three months and should be adjusted accordingly.

1. Interest rates are used in calculations and report data on both the Daily and Monthly Deposit Timeliness reports. Therefore, changes to the interest rate will affect these reports.

   Note: Changes should be done by designated Headquarters (HQ) personnel only.

(2) Follow the steps below to view or edit the interest rates.

(1) The Daily Deposit Timeliness Report provides information on daily deposits made at any of the sites. It is based upon:

1. Dates

2. RPSID Ranges

3. Site Names

(2) This report is used in the measurement of deposit timeliness as required by the Balanced Measures criteria. The report calculates the Lost Opportunity Cost of deposits not made within the required 24-hour period. The formula for this calculation is based on 365 days at an interest rate of 8%.

Note: Only User Levels 30 and 40 or administrators can access this report.

1. The formulas in the table below will be used to calculate lost opportunity cost for (1) non-RS-PCC processed payments, and (2) RS-PCC processed payments.

(3) Follow the steps below to generate the Daily Deposit Timeliness Report.

(1) The Deposit Activity Report is a monthly report that calculates percentages of timely deposits within perfect remittances. These reports are based upon date and Site Name. This report is updated daily with each day’s deposits.

1. Since the report is based on differences between deposit date and transaction date (received date), the calculations for any given transaction date may change daily.

2. Additional calculations are added at the bottom to show "Total Timely Deposits", "Total Untimely Deposits" and "Percent of Deposits Made Timely". The information is being monitored by the Submission Processing Monitoring section.

(2) Follow the steps below to generate the Deposit Activity Report.

(1) The Performance Metrics Report is a report that allows you to view/print past Remittance Transaction Register Performance reports. The RTR system monitors accesses and performances by each level of user groups.

1. This report is used by HQ personnel to determine if the system meets performance requirements specified. Only User Levels 20 and 40 can access this report.

(2) Follow the steps below to generate the Performance Metrics Report.

(1) The Reconciliation Report provides information on daily Loads and Deposits. It is based on:

1. Site

2. Deposit Date (for Load); or Date Received (for Deposit)

3. Date Validated

4. Number of Transactions

5. Number of checks

6. Deposit Total

7. Number of Valid Images

8. Number of Invalid Images

9. Total Number of Images

(2) Follow the steps below to generate the Reconciliation Report.

(1) The RPSID Range Summary Report provides information on site ranges used to process payment types. It is based upon:

1. Site

2. Range

3. Total Transactions

4. Total Transactions Amount

5. Opportunity Cost

(2) Follow the steps below to generate the RPSID Range Summary Report.