1.22.5. Mail Operations

(1) Mail consists of letters, memoranda, telecommunications, post cards, documents, forms, packages, publications, computer tapes and tax data (returns and remittances).

(2) Mail and packages originate from many sources, including:

• United States Postal Service (USPS)

• Small package carrier (SPC)

• Local carrier

• Freight company

(3) Mail and packages should be prepared and shipped based upon the contents, location of origin and location of destination.

(1) Treas. Reg.§ 301.6212-2(b)

(2) Revenue Procedure 2010-16, 2010-1 C.B 664

(3) 31 CFR 362, Declaration of Valuables Under the Government Losses in Shipment Act

(4) 39 CFR 310, Enforcement of the Private Express Statues

(5) 39 CFR 320, Suspension of the Private Express Statues 41 CFR 102-192. 155, Public Contracts and Property Management Regulations

(1) Wage and Investment(W&I)/Media and Publications (M&P)/Distribution Requirements Branch (DRB) provides guidance and support to the affected stakeholders, including expense verification, adjustments and reconciliation.

(2) Postal and Transport Policy (PTP):

1. Develops and evaluates policies, systems, procedures and standards for mail and transportation services

2. Serves as Contracting Officer Representatives (CORs) on Mail and Transportation contracts and Tenders of Service

3. Stewardship of the Private Delivery Service (PDS) application process

(3) Facilities Management and Security Services (FMSS)/Office of the Deputy Director Facilities Support/Logistics:

1. Oversees the operation of the Mail Management program.

2. Establishes a Territory Point of Contact (TPOC) who provides mail management program guidance for mailroom operations and mail services within their Territory.

3. Coordinates Servicewide field office mailroom operations and mail delivery services

4. Serves as the COR for the National Mailroom Services Contract, and the National Postal Meter Contract

5. Communicates changes in policy to field offices

6. Provides TPOCs with training and education

(4) Business Operating Divisions (BOD) assign Local Points of Contact (LPOC) in IRS Field offices that are not serviced by the Primary Mail Contractor. The LPOC serves as the primary contact for the FMSS Mail Program TPOC.

(1) Effective use of the Mail Transportation program services requires a coordination of efforts between the PTP Office, FMSS HQ Mail Program Office TPOCs, and field office LPOCs.

(2) This IRM describes the different types of mail operations and delivery methods used by the IRS. These descriptions apply to incoming and outgoing mail. The PTP section gauges the effectiveness of the descriptions and their use based on feedback from customers, and program owners. During review and publishing of the IRM, PTP revises, adds, or removes sections based in part on this feedback, as well as USPS policy changes.

(1) The following forms and reports are used for control of the program:

• Form 9814, Request for Mail/Shipping Service

• Form 10580-A, Postage Purchase/Expenditure Report, is used for the reconciliation of postage meter expenditures

• USPS Official Mail Accounting System Statement of Usage Report

• IRS Service Central, formerly OS GetServices, requests

(1) The following charts contain defined terms and acronyms used throughout this IRM:Frequently Used Terms and Definitions

(1) Related resources include:

• Revenue Procedure 2010-16, 2010-1 C.B. 664

• Counsel Advice - Updating Taxpayer Addresses Using Change of Address Labels

• Executed MOU, Home as Post-of-Duty

• Interim Guidance on the IRS Future of Work (FOW) Remote Work Project

(1) USPS delivers Accountable Mail (e.g., Registered, Certified and Return Receipt Mail) to the addressee or the addressee's authorized representative. The employee or mail contractor receiving the mail will verify its receipt by signing and dating the PS (Postal Service) Form 3811, Domestic Return Receipt. A copy of this form will be kept by the mailroom.

(2) Upon receipt of the Registered and/or Certified Mail, the receipts attached to the mail piece are removed, date stamped and sent to the Post Office. The envelope is held in the mail area for the addressee or the designee's signature.

(1) USPS delivery of all First-Class Mail is dependent on the type of delivery route associated with a particular address. USPS delivers to street addresses, Post Office (P.O.) Boxes, cluster mailboxes, door slots, or wall mounted centralized mailboxes.

(1) SPC deliveries are accountable mail. The SPC will deliver incoming packages and letters to the POD mailroom. The employee or mail contractor will verify receipt of the letters and/or packages by signing the SPC delivery pad. Employees should not accept letters and/or packages from a SPC without signing for receipt of delivery.

(1) Courier deliveries are accountable mail and require a signature by the employee who verifies and receives the delivery.

(1) Shipments made via a freight carrier are more controlled. If building security permits, the shipment may be delivered directly to the individual floor/room/suite as an "inside delivery." The driver will drop the shipment at the dock or inside the first door if there is no "inside delivery".

(1) The IMDDS is a method used to distribute IRMs and other miscellaneous products directly to an IRS office.

(2) IMDDS consolidates all products delivered to an IRS office.

1. Shipments will come consolidated in a box(es) addressed to the building if a product is to be distributed to multiple order points

2. IMDDS shipments are recognizable by the name "IMDDS Coordinator" in the return address

3. The box(es) are opened in the designated mail opening location and the inner contents will be distributed, as labeled, to the individual(s) or group(s)

(3) Consolidated mail is much like IMDDS shipments but is limited to receipt by larger locations.

1. A consolidated mail shipment will contain several envelopes/packages addressed to locations throughout the building(s)

2. A consolidated mail shipment contains "Consolidated Shipment" in the address line

3. A consolidated mail shipment opened in the designated mail opening location and the inner contents distributed, as labeled, to the individual(s) or group(s)

(1) Employer and Employees responsibilities for Incoming MailIncoming Mail Responsibilities

(2) For Outgoing Mail:

1. When employees must send outgoing correspondence, they may use email if such usage is appropriate, and in accordance with IRM 1.10.3, Standard for Using Email, which prohibits including taxpayer, PII, and/or SBU information in emails without the use of encryption.

2. The employees must send all taxpayer correspondence via USPS. Employees will use existing office procedures to procure postage stamps for mailing. The administrative office address assigned to the employee must be used as the return address for outgoing mail. The mail must be hand-delivered to a USPS carrier, deposited in a secure receptacle, or hand delivered to a clerk at a USPS walk-in counter.

3. Use a private delivery carrier such as UPS when shipping to an IRS administrative address or another federal/state agency. To generate shipping labels electronically on the designated private delivery carrier’s website, employees must register with the IRS Postal and Transport Policy Section by submitting an IRS Service Central, formerly OS GetServices, request. Deliver outgoing packages to a UPS store or deposit in a secure UPS drop box. The employee must obtain pre-approval from their supervisor and the IRS Postal and Transport section to schedule private delivery carrier residential pick ups.

4. Employees may not leave mail or packages unsecured on a porch, doorstep, or other location outside their home.

(1) As defined in the Interim Guidance on the IRS Future of Work (FOW) Remote Work Project, employee mail responsibilities are:

1. Employees are prohibited from sending or using their home address as a mailing or return address for official mail to or from non-IRS sources. When mailing to non-IRS sources, employees must use an IRS office address as the return address.

2. Official mail from external (non-IRS) sources must be routed through an IRS office, prior to forwarding it to the official [remote] worksite. Exception: Office supplies or equipment originating external to IRS (for example, Office Depot) and ordered by the office credit card holder may be mailed directly to the participant’s official worksite. By signing the RWA, Project participants acknowledge written consent to use the personal address for this purpose.

3. The United States Postal Service (USPS) is the primary carrier for all correspondence between the IRS and the public. See IRM 1.22.2 - United States Postal Service (USPS) Classes of Mail, USPS Additional Services and Small Package Carrier (SPC) Services.

4. Outgoing mail must be transported to an IRS facility, be deposited in a secure USPS receptacle or hand-delivered to a clerk at a USPS walk-in counter.

5. See IRM 1.22.5, Mail and Transportation, Mail Operations, and IRM 10.5.1, Privacy Policy, for shipping procedures for personally identifiable information.

(1) USPS only provides mail forwarding orders for a period of 12 months, after which time the order will expire. For six months immediately following expiration, mail sent to the taxpayer at the old address will be returned to the sender with a yellow label showing the new address, and the reason for non-delivery.

(2) USPS sends all UD First Class Mail to the IRS return address on the mail piece unless IRS indicates the mail piece may be securely destroyed.

(3) The address on the yellow label is the taxpayer’s current address of record in the USPS system.

(4) The taxpayer provided the USPS with a Change of Address (COA) that differs from the address used by the IRS.

(5) Foreign postal services do not notify a mailer that a change in address has occurred.

(1) IRS and USPS each have their own COA processes with safeguards to prevent identity theft and misuse of address information. As a result, address data on individuals between the two may differ. An address may be changed by information received from the United States Postal Service, National Change of Address database (NCOA database). As provided in Treas. Reg.§ 301.6212-2(b)(2), an address obtained from the NCOA database becomes the taxpayer's last known address unless the taxpayer provides clear and concise notification of a change of address (as set out in Rev. Proc. 2010–16) or the Service properly processes a taxpayer's federal income tax return with a different address.

(1) Upon receipt of any UD mail piece with an affixed USPS Yellow Label, an IRS office should examine and appropriately research, as follows:

1. If the taxpayer’s name printed in the letter and what is shown on the “Yellow Label” are exactly the same, update the taxpayer address to the “Yellow Label” address.

2. If the taxpayer’s mailing address differs from the “Yellow Label” and the name printed on the “Yellow Label” is an exact match to the correspondence, update the taxpayer’s mailing address to the “Yellow Label” address. Reissue the correspondence to the taxpayer’s updated mailing address.

3. If the taxpayer first name is like that on the “Yellow Label”, but the last name is an exact match, confirm whether IRS records show any other taxpayers with similar first names and the exact same last name at the same address. If not, update the taxpayer address. Otherwise, do not update the taxpayer address.

4. In all other cases do not update the taxpayer address.

(2) Where the business unit requires further efforts to obtain a current address, actions may be initiated that include, but are not limited to:

• Using the Locator Services System - Address Research (LSS-ADR) to issue Letter 2797, We Need Your Assistance in Updating Your Address Information, commonly known as “R U There?” to obtain the taxpayer’s current mailing address, if applicable, or

• Preparing/issuing IDRS Letter 2788C, Undeliverable Mail - New Address Verification to request verification and provide the appropriate change of address form. Include a copy of the appropriate Form 8822, Change of Address, when returning correspondence.