3.8.45. Manual Deposit Process

(1) This IRM for Manual Deposit provides instructions for processing payments that cannot be processed through the Integrated Submission and Remittance Processing(ISRP) Remittance Processing System (RPS) or require research and perfection by Remittance Perfection Technicians to allow processing through the ISRP RPS. A list of payments that cannot be processed through ISRP RPS are identified in IRM 3.8.45.2.9, Deposit Items Not Processed Through ISRP.

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

(2) IRS Strategic plans incudes providing America’s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

(3) The IRS frames internal controls by principles outlined in Standards for Internal Control in the Federal Government. Internal control is a process used by management to help achieve its objective.

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

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

(1) The Director is responsible for monitoring the flow of receipts to ensure the Deposit Activity program objective of accurately depositing money receipts within 24 hours is achieved.

(2) The Operations Manager and Department Manager are responsible for monitoring the following:

1. The flow of receipts to ensure the program objective of accurately depositing money receipts within 24 hours is achieved.

2. Responsibility for the receipt, safeguard, accuracy, and timely deposit of all monies received in payment to the Government through Internal Revenue Service.

3. Maintaining the integrity of the IRS received date as required and crediting all payments for the earliest date received by IRS or Department of Treasury.

4. Ensuring the deposits are released as a quality balanced product.

5. Security and security reviews.

6. Daily Activity Report (DAR) and the Daily Deposit Report (DDR).

7. Ensuring weekday, weekend, and holiday reporting is conducted within the guidelines.

(3) The Team Manager is responsible for:

1. Monitoring the flow of receipts to ensure the program objective of accurately depositing money receipts within 24 hours is achieved.

2. Monitoring the receipt, safeguard, accuracy, and timely deposit of all monies received in payment to the Government through Internal Revenue Service.

3. Maintaining the integrity of the IRS received date as required and credit all payments for the earliest date received by IRS or Department of Treasury.

4. Ensuring the deposits are released as a quality balanced product.

5. Security and security reviews.

6. Daily Activity Report (DAR) and the Daily Deposit Report (DDR).

7. Weekday, weekend, and holiday reporting is conducted within the guidelines.

(4) Team employees are responsible for:

1. Following instructions contained in this IRM.

2. Maintaining updated IRM material.

(1) The following reports are used to manage and review the Deposit Activity program:

• Daily Activity Report (DAR) and the Daily Deposit Report (DDR)

(2) The Deposit Activity Program effectiveness is measured through:

• Quality Reviews

• Managerial Reviews

• Deposit Timeliness Business Measure

(1) Definition of terms used in and by the Deposit Activity:

(1) All employees and managers of the Deposit Function must familiarize themselves with the following manuals to ensure accuracy, timely deposits, and adherence to internal controls:

• Document 12990, Records and Information Management Records Control Schedules

• IRM 3.0.167, Losses and Shortages

• IRM 3.0.276, General, Scorecard Performance Measure Process - Security and Internal Control Review

• IRM 3.8.44, Campus Deposit Activity

• IRM 3.8.46, Discovered Remittance

• IRM 3.8.47, Manual Deposit Process for Field Office Payment Processing

• IRM 3.10.72, Receiving, Extracting and Sorting

• IRM 3.24.133, Residual Remittance Processing System

• IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates

• IRM 10.2.8, Incident Reporting

• IRM 10.2.11, Basic Security Concepts

• IRM 10.5.1 Privacy and Information Protection, Privacy Policy

• IRM 10.2.14, Methods of Providing Protection

• IRM 10.2.15, Minimum Protection Standards (MPS)

• IRM 10.5.4, Privacy and Information Protection, Incident Management

• IRM 10.8.34, Information Technology (IT) Security – IDRS Security

• IRM 21.3.3, Incoming and Outgoing Correspondence/Letters

• Document 6209, IRS Processing Codes and Information

(2) In addition, managers of the Deposit Function must also be familiar with:

• IRM 10.2.1, Physical Security

• IRM 1.4.6, Resource Guide for Managers, Managers Security Handbook

(1) Management at all levels must be committed to ensuring a 24-hour deposit standard. As we work to attain that goal through improved technology, it is very important to deposit the largest amount of money in the shortest possible time frame to maintain good cash management practices. Management must monitor the flow of receipts to ensure that this objective is achieved, although the 24-hour cycle can be extended during peak seasons we are still striving to ensure the 24-hour deposit standard is achieved.

(2) The Receipt and Control Operation is responsible for the receipt, safeguard, accuracy, and timely deposit of all monies received in payment to the Government through IRS. Maintaining the integrity of the IRS received date is required. Credit all payments for the earliest date received by IRS or Department of Treasury.

(3) All remittances of $100,000.00 or more must be deposited on the day of extraction. If the remittance is extracted after the daily cut-off time for processing the daily deposit, the remittance must be deposited with the next scheduled deposit that will be delivered to the depository.

(4) All remittances of $50,000.00 and up to $99,999.99 must be deposited by the next business day (excluding Saturdays and Sundays). During peak periods identified in (5) below, all attempts must be made to deposit these items the same day of extraction or no later than the next business day.

(5) Beginning 1/1/2016, remittances of $100 million or more will not be accepted from taxpayers. The remittance will be returned to the taxpayer by overnight mail if an address is provided or by certified mail if only a PO Box Number is available, informing them that the IRS can no longer accept a single check, money order or cashier’s check for $100 Million or more. The check should be stamped “Non-Negotiable”. The Federal Reserve Bank and Treasury General Account (TGA) depositories will no longer accept these checks, therefore the IRS cannot deposit these checks. The check will be returned by the depository bank to the IRS campus if deposited. Taxpayers should be instructed in the return letter to follow guidance at https://www.IRS.gov/payments for making same day wire payments or submit multiple checks, money orders or cashier’s checks to pay their tax obligations. When making same day wire payments at https://www.IRS.gov/payments, midway down the page, click on "Same Day Wire Payments". Read the instructions carefully and check on "Same Day Taxpayer Worksheet." Complete the worksheet and take to your financial institution. Note: If there is more than one tax year or tax period, complete a separate worksheet for each payment. If payment is returned with multiple checks, enclose a copy of this letter along with your payment.

1. Retain copies of the check, forms and letter returned to the taxpayer for one year following the end of the processing calendar year.

2. If a Form 4868 is received with a check of $100 million or more, the extension must be routed to the Batching function following instructions in IRM 3.8.45.8.23(3), (4) and (5), Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.

(6) The extended cycle for the April peak completion date, for depositing receipts, is determined by the Wage and Investment Operating Division and sent to the Campuses by memorandum.

(7) During mini-peaks or when the remit receipts in the Deposit Function exceed the deposit capacity, the deposit cycle may be extended two business days. However, the extended cycles must not exceed 5 business days. See IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates.

(8) The deposit cycle may be extended to a maximum of three business days during the January, April, July and October 31 periods when business returns are received.

(9) Schedule two deposit pickups during peak. Daily scheduled receipts must be based on prior year actual receipts.

(10) In the event there will not be a deposit for the day, or if the dollar amount of the deposit will be significantly affected due to an unplanned situation or event, the Operations Manager for Receipt and Control or designee must immediately inform the Headquarters Manual Deposit Analyst.. When deposit operations resume, inform the Deposit Analyst of the item count and dollar amount of the next deposit. You must also include if you are back on your 24-hour deposit cycle and, if not, when you expect to be timely. Headquarters contacts are listed on the Submission Processing website. If unable to contact the designated Headquarters Submission Processing analyst, please call the Bureau of the Fiscal Service (BFS) (formerly the Financial Management Service (FMS)): ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ first or ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(1) Receipt and Control deposit managers are responsible for ensuring the deposits are released as a quality balanced product.

(2) Deposit managers must perform regular reviews of completed work accumulated in final deposit area.

(3) The review will be conducted on 5 percent of the remittances during non-peak periods.

(4) For manual deposit checks, verify Magnetic-Ink Character Recognition (MICR) encoded amount agrees with written amount of remittances. Review remittances for breaks in MICR encoded digits and for improper encoding, for example, encoded upside down. Also review the first and last check to ensure the audit trail is complete and legible.

(5) Deposit managers or appointed representatives must conduct a 100 percent review of deposits prior to release on a given day of each week. This must be continued until deposits are 100 percent accurate on a regular basis and controllable deposit discrepancies are below 100 cumulative items.

(6) Prepare an action plan for conducting the reviews.

1. Schedule review dates. (The same day of week should not be used on a regular basis. If there is more than one shift, include the various shifts.)

2. Initiate action if the 24-hour deposit cycle is missed.

3. Record any unbalanced blocks, slipped blocks, encoding errors, piggyback checks, etc.

4. Provide employee feedback.

5. Provide additional training if necessary.

(7) Schedule a meeting with Accounting Operations when necessary to review discrepancies occurring from the 100 percent Product Review dates. All discrepancies must be recorded, and follow-up action annotated accordingly.

(1) Deposit managers must communicate all security standards contained in IRM 10.2.11.8.4, Remittance Processing Areas and IRM 10.2.14.5.3, Control and Safeguarding of Keys and Cipher Lock Combinations, to their employees at least once a year. All employees and managers of the IRS and Treasury are accountable for remittances under their control, including security.

(2) Deposit managers must ensure adherence to all security standards and internal controls in IRM’s: IRM 10.2.15, Minimum Protection Standards (MPS);IRM 10.2.11, Basic Security Concepts; IRM 10.2.14, Methods of Providing Protection, IRM 10.5.1, Privacy and Information Protection, Privacy Policy; IRM 10.2.18, Physical Access Control (PAC),and this manual. Interim guidance and procedures regarding physical or remittance security must be implemented immediately. Interim guidance or procedures may be issued through official memorandums or Service wide Electronic Research Program (SERP) Feedback, Alerts and Updates.

(3) Adequate security equipment and facilities must be provided to safeguard money, securities, etc., handled in the Deposit Activity Function. Managers will contact appropriate Facilities Management and Security Services (FMSS) Security Representative, or Campus' Security Function for additional advice or assistance on security matters (refer to IRM 10.2.11, Basic Security Concepts). Money chests, vaults or cabinets affording adequate security must be available in restricted area of Campus' Deposit Activities. These containers must comply with requirements contained in IRM 10.2.14.3, Containers.

(4) The following items are strictly prohibited from the secure Receipt Processing area:

• Lunch bags/Lunch boxes

• Purses

• Backpacks

• Briefcases

• Sports Bags

• Hats

• Shopping Bags

• Shoulder Totes

• Fanny Packs

• CD or Tape Cases

• Books

• Newspapers, magazines, and

• Similar type items

(5) Employees may keep personal items at their desks, eat at their desks if an established past practice exists, and carry small items on their person in and out of the secure remittance processing areas. All items must be displayed in clear plastic bags.

(6) A transparent laptop bag or back pack is permitted inside limited areas only when transporting an official government assigned laptop by authorized management personnel.

• Before entering the limited area remove the transparent laptop bag from the non-transparent laptop bag and transport the transparent laptop bag into the limited area. Leave the non-transparent laptop bag in the locker.

• Enter the limited area with the laptop inside the transparent bag. The transparent laptop bag and laptop is subject to inspection upon arriving and leaving the limited area.

• When leaving the limited area, exit with the laptop in the transparent laptop bag. Retrieve the non-transparent laptop bag from the locker and place the transparent laptop bag inside of the non-transparent laptop bag before exiting the facility.

(7) The use of the camera function on a camera capable mobile device, cell phone, Smartphone, Blackberry is prohibited in the secure remittance processing area.

(8) Connection of personally owned equipment to IRS systems and networks directly or via Virtual Private Network (VPN) is prohibited. See IRM 10.8.1 Information Technology (IT) Security, Policy and Guidance for more information.

(9) Management or designated representative must conduct monthly random reviews of employee compliance with all security policies as they relate to personal belongings in the secure remittance processing areas. The reviews must include each employee at least once during the month. The review should be performed at the beginning of the shift and/or upon entrance to the secure receipt processing area. Management is required to maintain a log documenting results of the review. Documentation must include the date, unit number, employee name, description of item(s) found (if no findings, mark" NONE" on the check sheet, and reviewer’s initials. See Exhibit 3.8.45-2. This includes, but is not limited to ensuring personal removable media is not connected to IRS systems and stated in (8) above.

(10) Managers in Remittance Processing areas must ensure visitors only carry into the restricted area, articles absolutely necessary to conduct their business while working in the restricted area. For example, portfolios, note pads, repair kits or manuals, binders, paper documentation, etc. Inspection of these items is not necessary upon entering the area, However, advise visitors that a member of management or designee is required to screen these items prior to exiting the restricted area to reduce the opportunity of unauthorized disclosure, theft of taxpayer information, or theft of remittances. If the door monitor observes a visitor with an item that is prohibited from the restricted area they must immediately notify a manager, Managers are required to approach the visitor to discuss the policy of prohibited articles and determine whether the item is necessary for conducting business within the restricted area.

(11) Provide each teller/cash clerk with a separate lockable money bag, cash box, or compartment. Each container should be equipped to be opened only by a separate key or combination.

(12) The teller/cash clerk or remittance perfection technician will lock the safe, vault, money chest, or other receptacle or facility provided therein to store funds or other valuables including the door of the teller's/cash clerk's working area whenever the working area is left unattended, refer to IRM 10.2.14, Methods of Providing Protection.

(13) Part 1 of Standard Form 700 is required to be posted inside security containers with combination locks. This includes high level security containers and safes storing Forms 809, Receipt for Payment of Taxes, monies, and items of value in all remittance processing areas. Key Lock security containers do not require form 700. When completing Form 700, ensure the name(s) of personnel with the combination to respective container is (are) listed on the front of Standard Form 700. The combination and/or duplicate key to lock money chests, vaults, cabinets, money bags, cash boxes or compartments, in which funds are held, will be placed in a sealed envelope for use in the event of an emergency. The envelope (Part III of Form 700) containing a combination must be stored under the same protection required for container. The procedures to be followed are the same as Field Office Remittance Processing Area, refer to IRM 10.2.14, Methods of Providing Protection. IRS Offices can place an order for this form at https://www.gsaglobalsupply.gsa.gov or https://www.gsaadvantage.gov with either a government purchase card or AAC (Activity Address Code). The Stock Number is 7540-01-214-5372. Current Revision Date: 04/2001.

(14) Change the combination or locks on all containers immediately when one of the following conditions exists as referenced in IRM 10.2.18:

1. Upon receipt of new lock.

2. Whenever there is a change in teller/cash clerk.

3. When there is an unforeseen absence of the teller(s)/cash clerks/ or any remittance processing individual entrusted with the combination or lock.

4. When the combination is suspected to be compromised in some other way.

5. In any event, change combinations at least once every three years.

(15) If it becomes necessary to open a teller's/cash clerk's locked compartment in the absence of the teller/cash clerk, two responsible employees will be selected to use duplicate key or combination. They must count the money and prepare a statement of the money and documents found. Both must sign and attach the statement to the receipt that the teller/cash clerk previously signed for the change fund. The monies and documents are then balanced.

(16) Always safeguard cash remittances. Keep cash in a locked container or deposit bag to await deposit pick-up after teller's/cash clerk's balancing operation is completed. The key to that container is held by the teller's/cash clerk's immediate manager or other designated employee. Cash conversion to cashier's check is permitted. Use this action in lieu of safeguarding instructions.

(17) The deposit manager or designated employee must conduct periodic unannounced reviews of the items on the Cash Receipts Records and Deposit Tickets monthly, or no less than quarterly. Record when the reviews are completed and the findings. Maintain the records of completed reviews for a year at minimum and include whether an in-depth review is necessary.

(18) Only authorized employees may have access to cash vaults. Restrict all areas in which deposit operations take place in accordance with IRM 10.2.14, Methods of Providing Protection. Any person entering must be given appropriate clearance from a responsible official. Such clearance must be based on satisfactory identification of individual(s) and appropriate reason for entering.

(19) Managers and employees should report any employee or manager suspected of theft to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations at 800-366-4484 immediately.

(20) Managers of areas receiving discovered remittances must perform monthly reviews of Discovered Remittance Logs, Form 4287, and take appropriate action to eliminate or reduce mishandling of receipts.

(21) Use of IRS computer equipment and systems such as the Integrated Data Retrieval System (IDRS) require conformance to security rules. Mandatory briefings are conducted annually regarding these requirements.

(22) IRS requires internal control of tax receipts to ensure security during transit. Submission Processing Campuses (SPC’s) transship remittances through common carrier for processing as circumstances require. Tax receipts should not leave the secured area except for certain circumstances, SPC’s are required to process tax receipts on the day of receipt. An example scenario of transshipping a tax receipt (remittance, taxpayer payment) would be a site needing to transship a foreign remittance to a bank for processing. All senders of tax receipts are required to use overnight traceable method to send tax receipts. The use of a completed transmittal, such as Form 3210 Document Transmittal, listing package contents, is required. The name of the sender, the return address (with stop number), and telephone number is required on all transmittals. The sender, who is accountable until the funds are received at the destination, must establish a control to ensure delivery of tax receipts and follow up. The control must include amounts of taxpayer receipts by Taxpayer Identification Number (TIN) correlated to the package tracer information. For example, if the transit provider informs IRS that package number 12345-67-89 was destroyed, a control is needed that enables proper identification of impacted taxpayer(s) so that relief can be granted. The sender must follow-up within 2 business days to ensure delivery of the remittance package. Access the carrier's website, i.e., ups.com, or usps.com and trace the package. Follow up with the destination contact within 10 working days if necessary. Immediately report all lost remittance packages to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations at 800-366-4484. Lost or stolen remittances must also be reported to the campus remittance security coordinator. Lost Personally Identifiable Information (PII) must also be reported to Privacy, Governmental Liaison and Disclosure (PGLD) via the PII Breach Reporting Form located at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2.

(23) All IRS employees must take care to protect PII. Any loss of PII could result in information being compromised to perpetuate identity theft. PII information must be encrypted on computers, e-mail. Sanitize taxpayer PII or use secure messaging. If you suspect or know of a potential information loss, report it to your manager, the Treasury Office of Investigations (TIGTA) at 800-366-4484, and PGLD via the PII Breach Reporting Form located at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2.

(24) Unless authorized by Facilities Management and Security Services (FMSS), the use of a camera or the camera function on a camera capable cell phone/Blackberry or any other electronic device is prohibited in the secure remittance processing area. See IRM 10.8.1.3.1.18.2(1)b and (3)), Video and Photographic Technologies. In addition, personally owned equipment must not be connected to IRS systems and networks directly or via Virtual Private Network (VPN) as outlined in IRM 10.8.1.3.1.19.1(1)a, Personally Owned and Other Non-Government Furnished Equipment.

(1) Campus Deposit Managers and/or employees are responsible for daily delivery of The Daily Deposit Report (DDR) that is used to monitor the campuses total daily deposits.

1. The DDR should contain the deposit date, Integrated Submission and Remittance Processing (ISRP) deposit volume and amount, manual deposit volume and amount, and the total volume and amount of the combined deposits. See Exhibit 3.8.45-1.

(2) Daily, campuses must e-mail the current day's Daily Deposit Report to Treasury with a "cc" to Headquarters (HQ) by Beginning of Business (BOB) of the following day. (For example, deposit data for Tuesday must be e-mailed to Treasury and HQ by BOB Wednesday). Forward the report to the following e-mail addresses:

1. Treasury: receipts@treasury.gov.

2. Headquarters: *HQ Service Center Accounting (on the global address directory).

3. nympstaff.markets@ny.frb.org

(3) Weekday/Weekend Reporting:

1. The Deposit Function is required to report total dollars and items deposited to Headquarters and Treasury daily. There will be periods when it is necessary to work weekends to meet the deposit requirements or to meet the Program Completion Date (PCD).

2. When the Deposit Function works weekends, you must report by BOB Monday morning the total dollar amount and item count that was processed on Saturday and Sunday.

Note: Some sites process Friday evening receipts with the following Monday's or Tuesday's Julian Date. When this is done, Friday's amounts and volumes must be included with Monday's or Tuesday's Receipts. If Monday is a holiday, Friday's amounts and volume must be included with Tuesday's receipts.

(4) Holiday Reporting: When it is necessary to work a holiday, the dollars and items deposited on the holiday, will be included in the next business day's deposit report.

1. When Monday is a holiday, Tuesday's deposit report must include any deposits made on Saturday, Sunday, and/or Monday and Tuesday. Forward by e-mail on Wednesday morning, the total dollars and items deposited on Tuesday. Transmit a single total deposit and volume amount for the entire period.

2. When the holiday is Tuesday, Wednesday or Thursday, the next day's deposit must include the holiday and the reporting day. Transmit a single total deposit and volume amount for the entire period.

3. When the holiday is on Friday, Monday's deposit must include Friday, Saturday, Sunday and Monday. Transmit a single total deposit and volume amount for the entire period.

(5) If the holiday is a state holiday, but not a federal holiday, Treasury regulations require that the deposit must still be made. The Receipt and Control Operations Manager must have a contingency plan for days when the depository that receives the daily deposit is closed, and the IRS campus is open.

1. Alternate transportation must be arranged. If the regular courier is unable to make the trip, the courier contingency plan can be used.

2. Contact the Manual Deposit Headquarters analysts, they will coordinate with the contacts for your depository bank to find the closest location for courier delivery.

(6) Immediately contact the Headquarters Manual Deposit Analyst when these reporting requirements cannot be met.

(1) When a manager or an employee becomes aware of a loss or shortage, including a breach of personally identifiable information (PII), the loss or shortage must be reported immediately.

(2) The manager will obtain a statement within 5 workdays from the employee who discovered the loss or shortage. The report will contain the following items.

1. Date the loss occurred or was discovered.

2. The amount of loss or shortage.

3. The type of tax or fund in which loss or shortage occurred.

4. The circumstances involved with loss or shortage.

5. The employee's signature, position, title, and the date the statement was prepared.

(3) Managers will prepare a statement, to the best of their knowledge, pertaining to loss or shortage. The statement will contain the following items.

1. Attempts to reconcile differences.

2. Determination of negligence.

3. Any other pertinent information.

(4) The Operations Manager, Receipt and Control, is responsible for notifying the Territory Manager or Department Manager and Campus' Director to contact TIGTA Office of Investigations at 800-366-4484 if theft or embezzlement by employees is suspected. Contact the local Security function, if loss is caused by robbery, burglary, or through casualty; and/or the Secret Service, or if loss involves counterfeit money still in possession of IRS. Lost or stolen personally identifiable information must also be reported to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) using the PII Breach Reporting Form located at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2. Call (267) 466-0777 if you have any problems with the online form or have questions about completing the online form. For additional information about reporting disclosures, see the Disclosure and Privacy Knowledge Base Site at https://irsgov.sharepoint.com/sites/ETD-KMT-KB003. Refer to IRM 3.0.167, Losses and Shortages for complete information.

(5) Prepare and transmit a preliminary report within 10 workdays to Chief, Accounting and Deposit Section, SE:W:CAS:SP:ATP:AD, Headquarters Submission Processing, when a loss is caused by apparent embezzlements, robberies, or other discrepancies. The report must include documentation covering circumstances of loss, recommendations for corrective action, if any, and a copy of the Inspector's report.

(6) Provide a copy of the loss report to the Campus' Accounting Operations within 10 workdays.

(7) Procedures for requesting relief and more detailed loss information are contained in IRM 3.0.167, Losses and Shortages.

(1) The commercial depositories for campuses are selected for a specified period (with two one-year renewal options). They are chosen through a competitive bid process initiated by IRS and directed by the Treasury Department, Bureau of the Fiscal Service (Formerly Financial Management Service (FMS)).

(2) The affected campus will be requested to submit requirements in memorandum form, detailing the specific items necessary for a good working relationship. This memorandum will become a part of the bid process and should include statistical data, deposit characteristics, balancing issues, a list of IRS officials and managers, and any local issues.

(3) The first part of the statistical data required, will be taken from a two week period preceding the preparation of the memorandum. The data will contain the following elements.

1. A listing by check routing number.

2. Total volume and dollar amount of checks.

(4) The second part of the statistical data will be taken from the preceding 12 months. The data will contain the following elements.

1. Daily dollars and items deposited for the preceding 12 months.

2. Daily number of debit vouchers and deposit tickets processed.

3. Total dollars and items of returned checks processed.

(5) Certain deposit characteristics required to be in the memorandum will include the following elements.

1. Depository pick-up time(s).

2. Peak/non-peak period definitions.

3. Deposit package definitions, e.g., deposit tickets and related deposit categories, as well as block totals, fasteners, packaging, etc.

(6) The memorandum will contain procedures for balancing the deposits. The procedures should cover the following elements.

1. Missing remittances procedures.

2. Dishonored check procedures.

3. Timely submission of debit vouchers or supplemental deposit ticket procedures.

4. Access to online viewing system for images of checks deposited manually.

(7) The memorandum will contain a list of IRS officials and managers, position titles, description of area of responsibility, and phone numbers.

(8) The memorandum will contain any local issues, e.g., deposits of currency, courier service, sorted/unsorted checks (in-city/out-of-city).

(9) When the Director, Over the Counter Division A/C Revenue Collections Division, within the Bureau of Fiscal Service, approves a bank as a depositary, notification will be sent to the bank and to the Business Operating Division. The Operating Division will notify the Campus' Director. The campus will then begin depositing in the newly authorized depository on the date agreed upon. When available, Campuses will be provided a copy of pertinent portions of the contract.

(10) If a Field Director, Submission Processing desires to discontinue the use of a designated depositary, the request will be sent to Headquarters Submission Processing, Attention: Chief, Accounting and Deposit Section SE:W:CAS:SP:ATP:AD, for transmittal to the Bureau of the Fiscal Service (Formerly the Financial Management Service).

(1) All bonded courier service contractors must understand and adhere to the following language:
As an independent contractor under contract with the Financial Institution or Submission Processing Campus, you must fully understand that much of the information that is provided to courier service contractors and its employees is privileged and legally and administratively restricted and falls under the provisions of the Privacy Act of 1974 and the Internal Revenue Code (IRC) IRC 6103, IRC 7213 and IRC 7431. The Privacy Act, the Safeguards, and the Criminal/Civil Sanctions paragraphs specify the courier service contractor's responsibility and liability regarding disclosure of this information. At the expiration of the courier service contract with the financial institution or Submission Processing Campus, the courier service contractor is required to return all documents in its possession to the Internal Revenue Service.

(1) The deposit manager or sender, who is accountable until the funds are received at the destination, must establish a control to ensure delivery of tax receipts and continually follow up until the package is confirmed as received at the destination. The deposit manager or sender prepares Form 3210 and Form 9814.

(2) A copy of the completed form 9814 is attached to the inner package, along with Form 3210. The envelope/box is sealed, and the original Form 9814 is placed on the outside of the box. The name of the sender, the return address (with stop number), and telephone number is required on all transmittals.

(3) Prepare the deposit package as follows:

1. Insert deposit slip followed by checks.

2. Separate bundles by pre-encoded batch tickets.

3. Number each box, identifying the order in which they are processed.

4. Place prepared work in boxes and secure. Include tapes on top of the work in box 1.

5. A copy of the completed Form 9814 is attached to the inner package, along with Form 3210.

6. Seal the boxes in approved numbered plastic bags.

(4) Send Deposit Package UPS Overnight to:

U.S. Bank
LM-NV-LVCS
823 Pilot Road Suite F
Las Vegas, NV 89119

(5) Cash will be deposited once per week on or before Thursday at U.S. Bank located at 2590 Washington Blvd. Ogden UT, 84401.

(6) Lock the current days completed Deposit Package in an approved lockable container overnight.

(7) Deliver the Deposit Package to the mail room first thing in the morning for UPS pickup.

(8) When the box is received by the mail room, the Form 9814 is detached, and an electronic shipping label is created and placed on the shipment. The Form 9814, with a small tracking number label, is then retained as proof of receipt. The Deposit function will keep a copy of the Form 9814, Form 3210 and Form 813 and attach to the batch report and maintain for 3 years.

(9) The sender or originator must follow-up within 2 business days to ensure delivery of the remittance package. Use UPS CampusShip® | UPS - United Statesand check the box "Send E-mail Notifications". This activates a free service called UPS Quantum View that notifies the originator that the package was received. Refer to Document 12888, UPS CampusShip: Electronic Shipping Methods for instructions. UPS Quantum View can notify up to 5 e-mail addresses. Refer to Document 12889, UPS CampusShip: Advanced Features.

(10) You can access the carrier’s website, UPS.com or USPS.com and trace the package. Follow up in 10 working days if the acknowledgement copy of Form 3210 is not received. An acknowledgement copy must indicate each remittance and item listed was received. The Manual Deposit Unit will use Enterprise Electronic Fax [EEFax] or e-mail to send an acknowledgement copy to the originator and keep the evidence of successful transmission attached to the acknowledgement copy. Attach Acknowledgement copy of Form 3210 to the Form 9814, Form 3210, and Form 813, and batch report listed in 8) above and maintain for 3 years.

(11) Immediately report all lost remittance packages to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations at 800-366-4484. Lost or stolen remittances must also be reported to the campus remittance security coordinator. Lost Personally Identifiable Information (PII) must also be reported to Privacy, Governmental Liaison and Disclosure (PGLD) via the PII Breach Reporting Form located at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2, immediately upon discovery. Call 267-466-0777 if you have a problem with the online form or a questions about completing the online form.

(12) Managerial Reviews - Supervisors are responsible for conducting and documenting a managerial review at least quarterly to ensure procedures are followed. Managers can conduct a managerial review at any time.

(1) Deposit items that are not processed through ISRP must be processed following the regular Manual Processing procedures for each document/return type. Below is a list of deposit items that are processed as Manual items.

• Unidentified deposits

• Bureau of Public Debt (BPD) - The Bureau of Public Debt has merged with the Financial Management Service and is now the Bureau of the Fiscal Service (BFS)

• Non Masterfile (NMF)

• Refund Repayments (See IRM 3.8.45.18 for exceptions)

• State Income Tax Levy Program (SITLP)

• Foreign Remittances without a U.S. Bank routing symbol printed in Magnetic Ink Character Recognition (MICR) ink and a nine digit routing number

• Re-Deposits of Dishonored Checks

• Bonds

• Single Remittance of 100 million dollars or more. Remittances should be returned to the taxpayer following instructions in IRM 3.8.45.2.1(5)

• Expired or stale dated checks. If a check has a stated expiration date such as expired or void after 90 days, then it is an expired check. Stale dated checks are defined by banks as checks older than 6 months old. Do not process Expired or Stale Dated Checks. Expired and Stale dated checks should be returned to the taxpayer following instructions in IRM 3.8.45.5.9.

• Cash Deposit

• Determination Letter Application User Fee

• Exempt Program/Exempt Organization Determination Letter Fees

• Form 5558, Application for Extension of Time to File Certain Employee Plan Returns (When this form is submitted for other than a Form 5330 it goes through Manual Deposit.)

• Form 5500 Series (Form 5500, Form 5500SF, Form 5500EZ and Form 5500C/R) (Although Form 5500 and Form 5500SF are filed with the Department of Labor, IRS deposits remittances for penalty payments)

• EO Photocopy and EO User Fees

• Form 8621A, Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company (Ogden Only)

• Form 8288 processed with a Social Security Number (SSN)

• Form 5330 processed with an SSN and a missing Plan Number

• IRC 6603 Payments

• Department of Justice/Criminal Restitution Program Payments processed at Kansas City SPC Only

• Form 1040ES payments received for a future calendar year

(2) Photocopies of checks processed manually will be maintained in a separate file according to retention specified in IRM 3.8.45.27.5(3). The file will be maintained in a separate locked cabinet to protect taxpayer personal data.

(1) A provision for depositing cash may be negotiated between Fiscal Services and your TGA Bank. Cash deposits will be less than $5,000.00.

(2) Cash received in the mail, historically less than $5,000.00, will be deposited within the 5 day exception requirement, contained in Volume 1, Chapter 6-8000, of Treasury Financial Manual (TFM). If the campus receives cash in the amount of $5,000.00, or more, an ad hoc pick up must be arranged with the ,kdepository or local management will convert the funds and process. All cash payments for taxes received must be deposited at the earliest deposit pickup. /’+{”}

(3) Verify with a counterfeit marker that all bills deposited are legitimate. If Counterfeit bills are discovered contact the Accounting Operation Receipt Loss Coordinator and the local P&A Remittance Security Coordinator to begin write off procedures. See IRM 3.0.167.5.2.1 https://irsgov.sharepoint.com/sites/WI/SitePages/SP28.aspx?csf=1&web=1&e=e79VhN&cid=10ba2f3d-8921-43a5-9c90-5a17af0aa78b for more information.

(4) Form 809 will be completed along with Form 2679, Teller's Daily Reconciliation and Balancing. Form 809, Part 2, will be mailed to taxpayers by the morning following deposit of the cash. Form 809, Parts 1 and 3, will be turned into the Field Office Payment Processing unit for weekly review.

(5) Employees will turn in daily the recorded dollar amounts of cash and completed Form 809 Part 1 along with a completed Form 2679 Teller’s Daily Balancing and Reconciliation (in triplicate) to the designated deposit reviewer. The 809 employee and the reviewer will agree on the dollar amounts as witnessed and receive a signed copy of Form 2679 Teller’s Daily Balancing and Reconciliation for their records.

(6) If your campus processes cash in the Field Office function, see procedures in IRM 3.8.47.6,Maintaining Control and Inventory of Form 809 (Official) Receipt for Payment of Taxes.

(7) Processing of a cash deposit must be done through the Manual Deposit process. Posting of the payment to the taxpayer's account cannot be performed utilizing IDRS Command Code PAYMT as it is considered a sensitive command code that is not allowed in Receipt and Control employees IDRS profiles. Follow Manual Deposit instructions in IRM 3.8.45, Manual Deposit General.

(1) The following are the primary transaction codes (TCs) for crediting a payment to a taxpayer’s account. (Refer to Document 6209, IRS Processing Codes and Information for complete information). Transaction codes in scan lines of payment posting vouchers and pre-printed transaction code information on notices and letters utilized as payment posting vouchers, should be considered as the appropriate TC for posting payments. If there is any question as to the validity of the pre-printed TC on the notices or letters and in the scan lines, please contact the HQ Deposit analyst for further guidance.

(2) The following are the secondary transaction codes used for debiting a taxpayer's account. (Refer to Document 6209 for complete information.)

(3) Form 3244, Payment Posting Voucher, that contain transaction codes (TC) 160, 170, 180, 200, 270, and 340, will be posted as a manual deposit. ISRP will allow for posting of one primary, one secondary, one designated payment and one tertiary (a third transaction amount for one document; must be a debit amount). If the credit amounts on Form 3244 do not equal the check amount, contact the originator to verify the correct Transaction Code amounts.

(1) The Over the Counter Channel Application (OTCnet) is a secure web-based application that:

1. Automates the Over the Counter (OTC) deposit reporting process and captures detailed accounting information at the point of deposit to facilitate the classification of monies daily.

2. Provides federal agencies with the ability to track deposits from the point of entry to final posting.

3. Eliminates dual entry, keying errors and creates a combined Standard Form 215A (SF 215A), Deposit Ticket, and Financial Institution deposit slip information.

4. Provides financial institutions the ability to confirm the electronic deposit ticket, create electronic adjustments, and submit the confirmed deposit tickets and adjustments into Ca$hlink II without the necessity of re-keying the deposit ticket data.

(2) As campuses use OTCnet to create deposit tickets, employees in the Deposit Function are designated as Deposit Preparer’s, Deposit Approver’s, and Agency Viewer’s. See the roles and responsibilities of these employees in IRM 3.8.45.3.2.1 below.

(1) The Custodial Detail Data Base (CDDB) is an enhancement to the Financial Management Information system created to track all individual payments that comprise a deposit ticket, and balance the individual transactions against the deposit ticket totals which have been entered in the Revenue Accounting Control System (RACS) General Ledger.

(2) As of January 1, 2008, all payments will be assigned a 20 digit Trace ID Number for tracking purposes. CDDB will track all individual payments against the Deposit Ticket totals, which have been entered in the RACS General Ledger. This unique Trace ID Number will allow all payments to be identified and added to the CDDB.

(3) For Manual Deposit Tickets, the Trace ID Number is assigned by the Batch Block Tracking System (BBTS). The first 14 digits represent the Deposit Ticket Trace ID Number, and the last six numbers represent the Transaction Sequence Number of each individual payment that comprises the Deposit Ticket. The Transaction Sequence Number begins with 000001 and is sequentially assigned to payments within a Deposit Ticket.

1. The format of the 20 digit Trace ID Number is shown below. System ID 15 will be used for Manual Deposits.

Parts	Characters	Definition
Site ID	nn	SP Campus File Location Code(FLC) or another Site ID
System ID	nn	As defined in the Deposit Ticket Trace ID Number. The values are identified as follows: 01 Electronic Federal Tax Payment System (EFTPS) 02 ISRP Payment Transactions 05 Lockbox bank Transactions 10 SITLP Levy Payments 12 Receipt and Control Manual Deposits for External Leads and Accounting CIR deposits for External Leads (Effective July 15, 2013) 15 Receipt and Control Manual Deposits 20 RACS DCF Debit Voucher (DV) 25 Accounting Deposit Ticket and DV 30 FTD Deposit Ticket/Debit Voucher 35 IDRS IA User Fee Sweep 40 Automated Insolvency Manual DT 45 Automated OIC Manual DT 50 ITIN 55 Field Assistance Function (TAC)
Deposit Date	YYYYDDD	Julian Date
Sequence Number	nnn	For each Deposit Date, begin with 001 and increment each additional Deposit by 1.
Transaction Sequence Number	nnnnnn or zero	This field is relevant only in the CDDB Detail Payment Record File. For each payment summarized in a Deposit Ticket, beginning with 000001, sequentially increment the Transaction Sequence Number for each Transaction in the CDDB Detail Payment Record File. DO NOT PRINT THIS FIELD ON ANY DEPOSIT TICKET.

2. If the BBTS System is not operational and therefore unable to generate Trace ID Numbers and Form 813/Form 813A, the Trace ID Numbers must then be manually constructed for each deposit ticket utilizing the format in IRM 3.8.45.3.3(3)a. Use Sequence Numbers (format position 12, 13 and 14) beginning with 900 through 999 to avoid duplicating with previously issued BBTS Trace ID Numbers. (Example: nn15yyyyddd900nnnnnn). Utilize the fillable Form 813 (Rev. 09-2009), (Catalog Number 16866C) and Form 813A (Catalog Number 20660A) on the Publishing website http://publish.no.irs.gov/catlg.html for input of the Trace ID Number and other information needed for processing. Notify Accounting that the Form 813 must be prepared for processing by Data Conversion to establish the Document Locator Number (DLN) on the Service Center Control File (SCCF), as there will not be an output from BBTS to establish the DLN. See IRM 3.17.30.3.2.3(5), Form 813 Document Register. To ensure Trace ID Numbers are not duplicated, a quick review of all Trace ID Numbers manually assigned should be performed on deposit documentation before entering the deposit information into OTCnet and releasing the work to Accounting and for ISRP processing.

(4) The Trace ID Number for Manual Deposits will be obtained from BBTS. All Manual Deposit employees assigned responsibility for accessing BBTS must submit a Form Business Entitlement Access Request system (BEARS) request at https://bears.iam.int.for.irs.gov/home/Index, Information System User Registration/Change Request to obtain access.

(5) BBTS will print the Trace ID Number on the bottom left of Form 813A and assign a Transaction Sequence Number to each payment on Form 813.

1. Manual Deposit must access Batch Blocking Tracking System after Form 813A is generated and print a copy of Form 813 with the assigned Transaction Sequence Numbers.

2. Input the 14 digit Trace ID Number in the CDDB area of the related Deposit Ticket.

3. Stamp, using the Trace ID Stamps provided by Headquarters, the 20 digit Trace ID Number in the bottom margin of each document.

4. DO NOT enter the Trace ID Number on the remittance check.

(6) For payments received with returns that must be processed through Manual Deposit, the payment and the return must be separated. A Form 3244 must be prepared to process the payment through ISRP using Transaction Code 610. The ISRP System was not programmed with a Trace ID Number Field for program numbers associated with return processing, only revenue receipt program numbers were programmed with a Trace ID Number Field. To enable the Trace ID Number to be processed through the GMF Pipeline System and to Master File for posting to the CDDB Database, the Document 3244 must be prepared for input to the ISRP System. Stamp the Trace ID number on the Form 3244 as noted in (5)c above. The Trace ID number may be typed when utilizing the electronic version of the Form 3244. The return must also be processed through ISRP with the appropriate non-revenue receipt program number, but DO NOT green rocker the money amount.

(1) The Payment Perfection function within the Deposit Activity performs analysis and research on remittances and returns/documents that require additional preparation prior to depositing money. They also code or edit for other functional areas to ensure all taxpayer information is available to credit taxpayer accounts.

1. Checks for $50,000 and over will be identified as a large check and receive priority handling.

2. Checks for $1 million and over must be expedited for immediate processing.

3. Batches totaling over $99,999,999.99 should be broken down into two (2) batches.

(1) Types of possible remittances the IRS campus may receive for processing can include any of the following.

1. Personal Check.

2. Money Order.

3. Cashier's Check.

4. Cash, see IRM 3.8.45.25, Cash Clerks Function.

5. Business Check.

6. Certified Check.

7. Voucher Check.

8. Treasury Check.

9. Draft/Postcard Type Check.

10. Gold Coins (U.S. Currency Only).

11. Traveler’s Checks.

Note: Taxpayers may also pay taxes by credit card by phone. Types of taxes that can be paid by credit card are listed in IRM 21.2.1.48.6, Credit or Debit Card Payments (Pay by Phone or Internet). Remittance perfection technicians may not process credit card payments to taxpayer accounts. Electronic funds transfer is another payment method. IRM 3.8.45 prescribes procedures for paper remittance processing.

(2) Keep remittance with source document; do not staple together. Prior to processing, remove check stubs and any staples attached.

(3) If payments are received from Private Collection Agencies with check posting information included on the Form 3210, make a photocopy of the Form 3210 with a photocopy watermark and send it with the check to PPU for accurate posting of the payment.  Send the original Form 3210 to be acknowledged. PPU technicians must use the correct posting information on Form 3210 to accurately post the payment.

(4) If payee is IRS only, CASH or blank, stamp United States Treasury on payee line.

(5) Money orders must have either the name of the taxpayer or TIN. If the taxpayer’s name or TIN is not present or legible, enter taxpayer's name or TIN as it appears on the accompanying source document.

(6) When traveler’s checks are received by mail, compare the counter signature with the original signature. If the signatures match, process the payment.

1. When traveler’s checks are received in person (walk-in customers on an exception basis), witness countersigning and compare to the original signature on the traveler’s check.

2. If the traveler’s check has only one signature, send it back to the taxpayer.

3. If the signatures do not match, forward to your local TIGTA office.

(7) When gold coins are received from a taxpayer,

1. Verify they are U.S. currency.

2. If not U.S. currency, return to the taxpayer according to IRM 3.8.45.5.9.

3. If U.S. currency, immediately contact the Property Appraisal and Liquidation (PAL) Specialist at the telephone number shown below. The PAL will take possession of the coins so they can be sold at auction.

SPC	PAL Specialist’s Phone Number
Austin	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Kansas City	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Ogden	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

4. Gold coins must be stored in a locked safe until they are surrendered to the PAL.

5. Prepare Form 3210 for signature by the PAL Specialist along with copies of the return and any other documentation/correspondence. Retain copy of Form 3210, tax return and documentation/correspondence for three years following the current calendar year. Also prepare the same package for Accounting to Alert them that a check will be received back from the PAL Specialist that will be deposited and processed to the Acquired Property Account. Coordinate routing of this information locally with your Planning and Analysis Receipt and Control Analyst.

6. Route tax return to Batching for processing.

7. Whenever the Gold Coins are auctioned off by PAL, the proceeds will be used to credit the taxpayers account for the amount they owe, with the remainder being applied to Acquired Property. A memorandum should be received from PAL with a Cashier’s Check, explaining the breakdown for application of the funds. Follow instructions in IRM 3.8.45.8.38 for depositing and routing the accounting packages to Accounting.

(1) If remittance is not made payable to the United States Treasury or one of the acceptable payees listed in IRM 3.10.72.5.5, Extraction of Envelope Contents for Returns and Documents with Remittance, return the remittance to the taxpayer with Letter 4480C. Correspondence with the taxpayer to notify of IRS actions concerning the payments received in situations found in IRM 3.8.45.5.3 (a) through (e) below should also be completed. Refer to correspondence procedures.

1. If remittance is not intended as payment for accompanying return/document, process return/document as "non-remittance." Stamp the remittance "non-negotiable" and return it to the taxpayer with an explanation of Unacceptable Payment. Do Not however, stamp a money order as "non-negotiable".

2. If remittance and return/document are not for IRS, forward to intended receiver.

3. If the remittance is made payable to Social Security Administration (SSA) and received with SSA Transmittal, over stamp with "United States Treasury" and deposit where received. See also IRM 3.10.72.2.4.5, Social Security Administration (SSA) Transshipments - (KCSPC only) and IRM 3.10.73.3.4, Social Security Administration (SSA) Transshipments - (KCSP and OSPC only). The SSA transmittal, "Automated Remittance Control Record from Wilkes-Barre, PA" should be signed, items notated with a check mark and faxed back to the SSA to acknowledge receipt of listed items. A copy of the transmittal should be retained for one year. The ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Contact SSA Remittance Control Management Program Analyst regarding any problems, at ≡ ≡ ≡ ≡ ≡ ≡ ≡.

4. If a remittance is received that is made payable to the U.S. Treasury and received with a state return and the money amount of the remittance matches the amount shown on the state return, forward the remittance and the return to the state.

5. If a third-party check is made payable to the taxpayer and is an Automated Collection System (ACS) payment, stamp the remittance "seized" and process.

6. If a remittance is received with Form 13973, Form 13441-A, or any correspondence mentioning Health Coverage Tax Credit (HCTC) and is made payable to US Treasury - HCTC, forward the remittance, original Form 13793, a photocopy of Form 13441-A (original should be routed according to IRM Exhibit 3.10.72-1), Routing Guide/Local Maildex, and any correspondence to:
   
   US Treasury - HCTC,
   P.O. Box 970023,
   St. Louis, MO 63197-0023.
   
   If the remittance is not made payable to US Treasury - HCTC (i.e., payable to IRS, Federal Reserve, a particular vendor, etc.) and is clearly intended for HCTC based on attached form or correspondence, forward to the St. Louis address above, however, do not over-stamp the remittance.

(1) If a remittance is unsigned and the amount of the check can be determined, process the check. The signature line on the check does not have to be stamped "Drawee Bank Obtain Signature."

(2) An unsigned return received with a remittance should be processed with a TC 670. Use local procedures for routing unsigned returns to Code and Edit for correspondence to taxpayer. An edited "R" or stamped "$" should be placed in the Top Left Corner of the return before routing.

(3) An unsigned Individual Master File (IMF) return that was returned for signature and is sent back with proper signature(s) later with/remittance should be processed with a TC 610 (not a TC 670) using the appropriate IRS received date.

(1) The following table should be used to determine how to process the payment:

(2) Counter Signature: Remittances that need an endorsement other than the encoded endorsement should be stamped with the name of the Operations Manager, Receipt and Control.

(1) If a canceled check is received with "Endorsement Erased" stamped on the back, process through preferred processing system.

(2) If not stamped "Endorsement Erased", photocopy both sides of check and attach to any correspondence received. Route to appropriate function. Return check to taxpayer using Letter 4480C.

(3) If check is stamped "Account Closed", forward to Dishonored Checks area. If holes are punched across bank's account number, return to manager. If check is stamped "Secured" but has holes punched in routing numbers, process remittance. If not stamped, return to taxpayer.

(4) If a substitute check that has been processed pursuant to the Check Clearing for the 21st Century Act (Check 21) is returned by a bank, forward the substitute check to the Dishonored Check function.

(1) Cash and non-cash remittances, including credit cards, debit cards and gift cards, found during pipeline processing at the campus after the mail opening operation are discovered remittances. If discovered remittances are identified, refer to IRM 3.8.46, Discovered Remittance.

(1) Revenue officers may collect levy payments or seize checks as part of their official duties. If the check is only made payable to the taxpayer, or payable to the revenue officer, the officer is required to endorse the check. When a seized check or money order is received without endorsement, and the check was received from a revenue officer on their Form 795 Daily Report of Collection Activity or Integrated Collection System (ICS) Return and Remittance Report, process the check by typing the following statement: "This check and the proceeds thereof have been seized or levied under authority of Title 26, United States Code, Section 6331, for application on the unpaid tax liability of (Name of taxpayer), and is herewith deposited to the credit of the Treasury of the United States, (Name of Territory Manager of the IRS with City and State)."

(2) Endorsement should be placed within the 1.5-inch area beginning at the leading edge of the check.

(1) Unacceptable Payment of Taxes are items that the Depository Bank will not accept as payment. Any of the following items found in the Payment Perfection Unit must be returned to the taxpayer using Letter 4480C.

1. Gold

2. Silver

3. Jewelry

4. Stamps

5. Savings Bonds

6. Treasury Notes

7. Treasury Bills

8. Stocks

9. Treasury Certificates of Deposit

10. Promissory Note

11. Gold Coins (other than U.S. Currency)

12. Deposit Slips or Withdrawal Slips

13. Credit Card(s)

14. Debit Card(s)

15. Gift Card(s)

16. Tickets to events, lottery tickets, etc.

17. Obviously fake money, such as monopoly money, oversized billion-dollar bills, currency copied with animals or other unusual items printed on the bill, etc.

18. Expired or stale dated checks

19. Unexpired Passports - If the passport is expired, turn over to Operation Manager of Receipt and Control to destroy

(2) Generate Letter 4480C and return the items of monetary value exceeding $10 by "Certified" mail, and items under $10 by regular mail, within 24-hours of receipt. Mail out as soon as Letter 4480C is printed and returned to R&C. Process accompanying returns/documents as non-remittance.

(3) Credit/Debit/Gift cards for payment are not processed by the Campus Deposit function. Taxpayers may use a credit card to make payments towards balances owed by telephone. If you receive a taxpayer's credit/debit card or correspondence with their credit/debit card information in the mail, the Deposit function will send the credit/debit card back to the taxpayer using "Certified" mail along with Letter 4480C, advising the taxpayer that the IRS does not have the capability to process credit/debit card payment transactions when the credit/debit card or credit/debit card information is submitted with the return or a return adjustment.

(4) Items of value that cannot be returned because the taxpayer cannot be identified, will not accept, or is undeliverable, should be maintained in a locked safe for the current year plus three years.

1. If a claim for items being held is received from a taxpayer, return the item to the taxpayer as outlined in IRM 3.8.45.5.9(2) above.

2. If the taxpayer does not claim the item of value, the Operations Manager will determine the disposition of the item at the end of the retention period.

3. These items will be recorded on Form 14012, "Records of Contents of Safes/Vaults". This form is currently available from your Planning and Analysis Analyst. Managers will review this form monthly.

4. If there is no room in the safe/vault for storage, management should find the most secure cabinet to store the item and then document on Form 14012 the location the item is being stored. The item should be moved back to the safe whenever storage space is available.

(1) Do not process MoneyGram receipts as a form of payment. MoneyGram is a wire transfer service. Funds are transmitted electronically from MoneyGram to the recipient. Forward receipt and any correspondence to Accounts Management.

(1) Campuses are receiving questionable remittances that resemble checks and money orders. In most cases, these remittances show the taxpayer and the "United States Bureau of Internal Revenue" as payees. The bogus remittances may include other identifying characteristics. DO NOT PROCESS ANY REMITTANCES CONTAINING THE FOLLOWING CHARACTERISTICS:

1. Unusual or no financial organization name.

2. Monetary instruments printed on check quality paper or photocopying paper.

3. Monetary instruments that reference Title 31 United States Code(USC) 371.

4. No bank routing information. (All American checks have a nine-digit number surrounded by symbols |:|:,e.g., |:123456789|:).

5. A lien number.

6. The words "Certified Bankers Check", Public Office Money Certificate, Certified Documentary Draft, "Lien Draft", "Certified Money Certificate", "Do Not Deposit", "Not for Deposit", "For Set off/Adjustment/Discharge", "EFT Only for Discharge of Debt", and "Comptroller Warrant".

7. Bank or Financial Institution does not exist or has gone out of business.

8. No magnetic encoding.

9. A sight/site draft that requires a service charge to process.

10. Non-negotiable remittances such as a lien draft, certified banker's check, public office money certificate, certified documentary draft, comptroller warrant and/or certified money certificate.

11. Personal checks drawn on the Federal Reserve Bank or any Federal Agency. The Federal Reserve Bank and Federal Agencies do not offer personal checking accounts.

(2) A large majority of the bogus remittances are received by "Certified" or "Registered" mail. They may be accompanied by the following documents:

1. A letter requesting a refund for overpayment or the taxpayer renouncing his/her U.S. citizenship.

2. A document titled "WARRANT PROCESSING PROCEDURES" has been attached to several of the bogus remittances. THIS IS NOT A LEGAL OR VALID DOCUMENT. DO NOT PROCESS A REMITTANCE BECAUSE IT IS ATTACHED TO THE WARRANT PROCESSING PROCEDURES.

(3) Upon receipt of a suspicious remittance, process using the following procedures.

1. Avoid removing evidence or lifting finger or palm prints. Handle the remittance, envelope, and any correspondence as little as possible. Place remittance in a check saver.

2. If there is any doubt about the legitimacy of a payment, immediately contact your manager and the manager should then contact the Remittance Security Coordinator. The Remittance Security Coordinator should then determine if they should contact the Fraud Detection Center or the local Office of the Treasury Inspector General for Tax Administration (TIGTA) in your Campus.

3. Do not contact the taxpayer, payer, banking institution or remitter indicated on the remittance to ascertain if the item is legitimate or not.

4. Do not refer or discuss the questionable remittance with anyone or any Agency outside the IRS. This includes supplying photocopies or faxing the item to anyone other than an authorized IRS employee.

5. In the event the Fraud Detection Center chooses not to pursue the matter, return the phony remittance to the taxpayer using Letter 4480C. In addition to including the remittance in the letter, state the Campus' Director or delegated IRS employee who has the authority to refuse acceptance of a remittance if there is doubt that it would be honored upon presentation to a financial institution. The appropriate definition should be included as the basis for return of the remittance.

6. Do not issue Form 809, Receipt for Payment of Taxes, for questionable or known bogus remittance. If the remittance is deemed credible and returned to the site for processing, Form 809 may be issued at that time.

7. Prepare Form 3210, Document Transmittal for any questionable payment released to the Fraud Detection Center (FDC). Annotate on Form 3210 the taxpayer's name, TIN, type of payment (i.e., check, draft, money certificate), payment amount, tax form, tax year, received date, and/or any other pertinent information concerning the payment. The legible signature and title of the Fraud Detection Center employee to whom the questionable payment is released must also be shown on Form 3210.

(1) Returns or documents may need additional processing. Payment Perfection Unit will work to perfect these documents.

(1) Imperfect returns or documents requiring additional perfection/editing/research prior to depositing remittances. Payment Perfection personnel will:

1. Edit in green when necessary and where indicated.

2. Perform necessary research.

3. Input directly into ISRP.

4. Route returns/documents to Pre-Batch.

(1) Perfect returns or documents contain a legible taxpayer name, taxpayer identification number (TIN), e.g., employer identification number (EIN), only for Form 5330 and Form 8288), one Master File Type (MFT) code or Form, one or multiple tax periods, one plan number (Form 5330, Form 5500 series and Form 5558 only), and one remittance.

1. Sort and batch returns/documents by current, prior, fiscal year and/or full paid and part paid.

2. Do not detach duplicate copies of return/documents. Annotate copy or duplicate.

3. Date stamp prior year delinquent returns, if Date stamp is missing, and all Form 4506’s/Form 4506-T’s, Request for Copy or Transcript of Tax Return.

4. Edit name control on Business Master File (BMF) returns/documents if check digits are not present. Edit name control on Individual Master File (IMF) return/documents if two last names are present.

5. If "Balance Due" entry (returns only) matches remittance for accompanying return, perfect for ISRP or Manual Deposit. Otherwise review remittance to determine tax type/year and SSN/EIN.

6. If no plan number is present on Form 5330, Form 5500 series, and Form 5558, contact Ogden Submission Processing Campus (OSPC) Entity for appropriate IDRS research to verify correct plan number.

(1) Business Master File(BMF) original returns/documents processed through ISRP must include certain information. If not present, edit the source document with the missing information.

1. EIN.

2. Check digit or name control.

3. Tax Period must be edited in YYMM format if not present or fiscal year.

4. Total amount shown in penalty and interest box acceptable if included in payment.

5. Received Date. See IRM 3.8.45.5.15(7) below for further instructions.

(2) BMF documents other than original forms must contain the information listed below. Edit the missing information on the source document.

1. EIN.

2. Check Digit or Name Control.

3. Tax Period edited in YYMM format.

4. Transaction Code (TC).

5. Master File Tax (MFT) Code.

6. Received Date. See IRM 3.8.45.5.15(7) below for further instructions.

(3) IMF original returns must contain the information listed below. Edit the missing information on the source document.

1. SSN/ITIN.

2. Name (name control when two last names are present).

3. Tax Period edited in YYMM format for fiscal year.

4. Received Date. See IRM 3.8.45.5.15(7) below for further instructions.

(4) IMF documents other than original must contain the information listed below. Edit the missing information on the source document.

1. SSN/ITIN.

2. Name (name control when two last names are present).

3. Tax Period edited in YYMM format.

4. Transaction Code.

5. MFT Code.

6. Received Date. See IRM 3.8.45.5.15(7) below for further instructions.

(5) IMF return/document received with primary name and ITIN change must be researched. Review returns for indication of Amnesty cases or "new SSN," to determine if SSN is entered correctly.

1. If taxpayer indicates "new SSN," circle out all other SSN’s.

2. If a copy of a U.S. Immigration and Naturalization Service (INS) letter is attached to the return, transfer SSN/ITIN from the letter to the return.

3. Do not use SSN on Form W-2. The SSN on the Form W-2 can be used for research ONLY.

4. If "Applied For" is entered in the SSN box of the return, review attachments for an INS Letter or indication of "new SSN." Taxpayer may indicate that they have filed Form W-7, Application for IRS Individual Taxpayer Identification Number.

5. If unable to determine correct SSN, process the payment through Unidentified.

(6) Use the following procedures for BMF return/document with TIN or name change.

1. Procedures should be set up between the Entity Function and Deposit Function to have a tax examiner from Entity come to pre-search area daily or to fax, e-mail, or hand-carry to Entity. Procedures should allow for the immediate return of the information to ensure the 24-hour deposit time frame is met.

2. Assign EIN’s to returns/documents that are received indicating an EIN has been applied for and not yet assigned.

3. Entity's tax examiner will be given any other EIN (name) problems to resolve.

(7) Further instructions are as follows:

1. Date stamp using the "Block Header Date" tag from ISRP.

2. If no "Block Header Date", date stamp using the post mark date on envelope.

3. If no envelope is available or the post mark is illegible, date stamp using the date on the remittance.

(1) Form W-7 is an application for an individual taxpayer identification number (ITIN) for non-citizens. ITINs may not be issued without a Return or some proof of a need for an ITIN. That means ITIN’s will not be issued for 2-3 weeks from receipt of the request. Remittances received with Form W-7 should be processed using the procedures below.

(2) When a Form W-7 for a spouse or dependent(s) is received with a remittance and a return with a primary SSN, process the payment through ISRP and apply the payment to the primary taxpayers' SSN.

(3) All Form W-7 received at campuses other than Austin must be forwarded with a Form 3210, Document Transmittal to the ITIN Unit at the following address. Include the return, source documents, and attachments received with Form W-7.

IRS-AUSPC
3651 South Interregional Hwy 35
Austin, Texas 78741-7855
ITIN Extraction Stop 6052

(4) When a return and remittance are received with Form W-7, but no primary SSN is present on the return and the primary SSN cannot be determined, process the payment to Unidentified. Route the documentation and a photocopy of the check with the Unidentified written or stamped on it to the Austin Submission Processing Campus (AUSPC) at the address listed above.

(5) When a return and remittance are received, and the return indicates "Applied For" (no Form W-7 is attached), the following steps should be taken to process the remittance and return:

1. Research of the ITIN system may be used to possibly identify the ITIN for payment application. If an ITIN is found, prepare Form 3244, Payment Posting Voucher, for application of the payment. The return should be annotated with the ITIN for further pipeline processing.

   Note: A BEARS request must be input to gain access to the ITIN system for research capabilities. The application "ITIN Other RTS Users (ITIN Real-time System)" must be selected. Employees must have access to the Employee User Portal (EUP) before completing the Form BEARS request for the ITIN system. Employees may register for access to EUP at https://eup.eps.irs.gov/EUP/eup_register/register.jsp.

2. If the ITIN cannot be identified, secure an IRSN from the Entity Function to process the payment. Form 9956 may be requested by the Entity function for completion with the needed information for assignment of the IRSN. Coordinate with the Entity function to ensure the 24-hour timeframe for deposit of the payment is met. See IRM 3.13.5.74,Assignment of Internal Revenue Service Numbers (IRSNs). Annotate the corresponding return with the IRSN for further pipeline processing.

3. During peak season, the Entity function workload may prevent the assignment of the IRSN within the 24-hour timeframe. In these instances, apply the payment to Unidentified and route the IRSN information to the Unidentified Team in Accounting when received back from Entity. A photocopy of the check with the Unidentified DLN written or stamped on it and needed documentation should accompany the Deposit Package that is sent to the Accounting Operations. Annotate the corresponding return with the IRSN for further pipeline processing.

(6) When a Form W-7 only is received with a remittance, apply the payment to Unidentified. Route the documentation and a photocopy of the check with the Unidentified DLN written or stamped on it to the AUSPC at the address listed above.

(7) If a payment is received with a CP 48 to renew an ITIN or if a payment is received with an expired ITIN, the payment should be processed with the existing or expired ITIN.

(1) If IDRS research fails to identify proper application of a remittance, telephone contact may be made with taxpayers. Strict adherence to disclosure requirements must be maintained. Refer to IRM 11.3, Disclosure of Official Information. Extreme care must be taken when speaking to taxpayers or their appropriate officers to obtain information. Identify yourself immediately. Use Federal Telecommunications System 2000 (FTS2000), whenever possible, to contact taxpayers. If the taxpayer asks for any account information, refer them to 800-829-1040. If the taxpayers' phone number is not available on the remittance or document, obtain the phone number from Directory Assistance (FTS, taxpayer's area code, and 555-1212) or any on-line Directory Assistance tools.

1. Make IMF calls after 9 a.m. during normal business hours, unless a specific time was requested.

2. Make BMF calls during normal business hours of 8 a.m. - 5 p.m.

(2) The Quality Communication Job Aid http://win.web.irs.gov/am03jax/Ops5/QUALITY%20CORNER/COMMUNICATION%20JOB%20AID.htm provides guidance on the quality of communications and a self-study module.

(1) Mail-opening equipment can mutilate checks during processing. When this occurs, remittance processors should tape the check back together, place in a transparent sleeve, and deposit through ISRP. The financial institution will determine if a mutilated check can be processed. If it cannot be processed, the check will be returned to IRS by the financial institution and processed by the Dishonored Check function as outlined in IRM 3.17.10, Dishonored Check File (DCF) and Unidentified Remittance File (URF). Additional guidance on mutilated checks is listed in the table below:

(1) Payment Perfection Unit (PPU) will receive all Government Checks from the Extraction Unit that have been stamped below the "Pay to the order of" line with the following statement "UNLESS FOR CREDIT TO THE UNITED STATES TREASURY, THIS INSTRUMENT IS NON-NEGOTIABLE".

(2) PPU must separate the valid government checks for payment of taxes from returned refund checks.

(3) All remittances where the payee line is made payable to the United States Treasury, Internal Revenue Service, Commissioner, Department of the Treasury, Social Security Administration or variations of any agency or department of the United States Government should be construed to be a payment to the United States Government.

(4) Process the valid government checks for payment of taxes through normal processing.

(5) Forward all Returned Refund/Rebate /Treasury Checks along with any document(s) to the Refund Inquiry Unit in a sealed envelope or container using Form 3210, Document Transmittal. Form 3210 must list the following information from each check:

1. Check Symbol

2. Check Number

3. Amount

If the Refund Inquiry Unit is located in another building, ensure the checks are sealed in an envelope and placed in a lockable canvas bag or container, or double wrapped and double sealed in opaque paper envelope or box.

(6) If a Returned Refund/Rebate/Treasury Check accompanies a valid payment of taxes, or is endorsed by the payee, process as follows:

1. Prepare a posting document for the valid payment of taxes and process through normal processing.

2. Apply the payment to the taxpayer's account with TC 670/TC 570.

(7) If a taxpayer returns their Advance Child Tax Credit (ACTC) payment for Tax Year 2021 to the IRS process as follows:

1. Post payment with a TC 670 using Designated Payment code (DPC) 63. If the taxpayer returns a Treasury Check with a legend indicating "Advance Child Tax Credit", forward the treasury check along with any documentation to the Refund Inquiry Unit using the instructions in IRM 3.8.45.5.19(5)above.

(8) Management Reviews. Managerial reviews by the supervisor must be conducted and documented at least quarterly to ensure adherence to internal controls for the security of the returned refund checks forwarded to Refund Inquiry on Form 3210, Document Transmittal. Management may, at its discretion, conduct these managerial reviews at more frequent intervals. The review should ensure all Forms 3210 sent to Refund Inquiry are received back and acknowledged with a signature from the appropriate Refund Inquiry official.

(1) The Integrated Automation Technologies (IAT) Tool for Payment Perfection (formerly known as the IDRS Decision Assisting Program (IDAP) Tool for Payment Perfection) is required to be utilized to perform IDRS research. This subsection provides general guidance for only a few basic scenarios relative to Payment Perfection IDRS research. Refer to these instructions in the absence of the IAT macro for payment research. Also, in this subsection are a few IDRS command codes that are required to be researched in order to apply a payment accurately. This is not an all-inclusive list. It is intended only to provide a basic point to begin payment research. There will be situations when more extensive research may be required, for example, the procedures outlined in IRM 3.8.45.11.2. Refer to ADP/IDRS handbooks, referenced IRM’s and Job Aids for complete information. There is also much information on SERP: http://serp.enterprise.irs.gov/job-aids/command-code/command-code.html. The job aids on this site are viewable and easily printed.

(2) Always check cross-referenced TIN to ensure proper posting.

(3) The IRM’s for the above-mentioned IDRS Command Codes are as follows:

(4) While performing research of taxpayer accounts, Remittance Perfection Technicians  may come across an account that is blocked on IDRS and can be identified by an IDRS security violation message, "Unauthorized Access to This Account". Forward the case to the Manual Deposit function to deposit as an Unidentified Remittance, see IRM 3.8.45.11.3, Unidentified Remittances. The Unidentified Remittance File (URF) function in Accounting will be responsible for notifying the local Planning & Analysis Staff who will take the necessary steps for requesting access to the account for posting the payment.

(1) Remittances received that are identified as Internal Revenue Code (IRC) Section 965 payments should be processed by the Payment Perfection Unit (PPU) in Receipt and Control. IRC Section 965 payments can be identified on the payment or source documents if “IRC Section 965”, “Section 965”, “965” or similar indication the payment is intended as an IRC Section 965 payment. This indication is located in the top margin of the tax returns/payment posting vouchers listed below or anywhere on the paper check. These payments can be received with the following IMF or BMF Forms/MFT’s and taxpayers are instructed to send these payments to the appropriate locations as follows:

• Form 990-PF, (MFT 44) (Ogden)

• Form 990-T, (MFT 34) (Ogden)

• Form 1040, (MFT 30/31) (Lockbox Banks)

• Form 1041, (MFT 05) (Kansas City, Ogden according to state mapping)

• Form 1065, (MFT 06) (Kansas City, Ogden according to state mapping)

• Form 1120, (MFT 02) (Kansas City, Ogden according to state mapping)

• Form 1120-C. (MFT 02) (Ogden)

• Form 1120-L, (MFT 02) (Ogden)

• Form 1120-PC, (MFT 02) (Ogden)

• Form 1120-POL, (MFT 02) (Ogden)

• Form 1120-REIT, (MFT 02) (EFTPS or Same-Day Wire only)

• Form 1120-RIC, (MFT 02) (Kansas City, Ogden according to state mapping)

• Form 1120-S, (MFT 02) (Kansas City, Ogden according to state mapping)

• Any Notice or Letter that notates 965 Payment.

1. Form 1040 - The majority of IRC 965 payments sent in with a Form 1040 will be received by a Lockbox bank. 1040 Instructions for IRC 965 payments instruct the taxpayer to file electronically or to write two paper checks, one for the 1040 payment and one for the IRC 965 payment. Lockbox banks will process the 1040 payments and route the IRC 965 payments to the Submission Processing Campus with the Lockbox Unprocessables. If the taxpayer indicates an IRC 965 payment but only makes out one check, that will also be sent to the campus with the Lockbox Unprocessables for processing. If the taxpayer sends in two checks but the Lockbox bank cannot determine which payment is for the IRC 965 payment, both payments will be sent to the campus with the Lockbox Unprocessables. If the taxpayer sends an IRC 965 payment with a Form 1040 directly to a Submission Processing Campus, Extracting should route the payment to the Payment Perfection Unit for processing.

2. BMF Form 990-T, Form 1041, Form 1120, Form 1120-L, Form 1120-PC, Form 1120-REIT, Form 1120-RIC, Form 1120-S and Form 1065 will be received at a Submission Processing Campus according to Form instructions. The Extracting function will forward IRC 965 payments to Payment Perfection for processing.

(2) Post payments received with a CP 56 (IMF) or CP 256 (BMF) annual installment notice payment voucher as a TC 670/570 DPC 64 on the specified module from the CP 56/256 voucher.

(3) When the amount of the IRC 965 payment cannot be immediately determined by the check/checks or documentation, PPU should process the entire payment(s) as a TC 670/570 with DPC 64 according to the If/Then table below in IRM 3.8.45.5.21).

(4) Process IRC payments according to the following If/then table:

(5) If IRC 965 payment posting vouchers are identified during the destruction process of RPS payment posting vouchers, pull the IRC 965 documents and follow instructions in IRM 3.8.45.11.2). As these documents were processed through RPS and not PPU as instructed in IRM 3.8.45.5.21, they may not have been processed with the needed TC 670/570 with DPC 64. The taxpayer’s account will need to be corrected to reflect the TC 670/570 with DPC 64.

(1) A Payment Posting Voucher must be prepared whenever a source document is not available, and the payment cannot be processed through ISRP. A list of payment posting vouchers follows:

1. Form 3244, Payment Posting Voucher. See Exhibit 3.8.45-3.

2. Form 809, Posting Voucher.

3. IDRS Printout used in lieu of Form 3244.

4. Correspondence.

5. Taxpayer Envelope with name and address.

6. Copy of the Entity Portion of a document in lieu of Form 3244.

(1) If a campus receives a remittance with a NMF return/document or a payment that is intended for another campus, it is classified as an Out of Area Non-Master File Return/Document. The receiving Campus must deposit the remittance at their Campus timely and then transship the credit and return to the Kansas City campus. The Accounting Operation performs the transshipment. Process all Out of Area NMF remittances as follows:

1. Use return/document as source document.

2. Green rocker remittance amount on balance due line. Edit and green rocker if not present.

3. Number return/document.

4. Date stamp with IRS received date.

5. Process as a Manual Deposit.

6. Notate on Form 813A, Out of Area NMF.

7. Include return/document and all required supporting documentation in Accounting package for transshipping.

(1) If a campus receives a remittance with a Master File return/document that is only processed at another campus, it is classified as "Out of Area Master File Returns/Documents". The out of area receiving campus must deposit the remittance at their campus and then transship the return to the correct processing campus. Refer to IRM 3.10.72, Receiving, Extracting and Sorting.

(2) Process the remittances as follows:

1. Use return/document as source document.

2. Refer to Document 6209, IRS Processing Codes, and Information for the appropriate transaction code and MFT.

3. Green rocker remittance amount on balance due line. Edit and green rocker if not present.

4. If a payment posting voucher is prepared, attach a copy to the back of the return/document.

5. Date stamp with the IRS received date.

6. Process the payment through ISRP.

7. When remittance processing is complete, transship the return or document to the appropriate campus.

(1) Form 706 Series processed as BMF will be processed in KCSPC. Form 706 Series processed as NMF MFT 53 will be processed in KCSPC. In addition, Form 4768, Application for Extension of Time to File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes for extending Form 706, Form 706-D, Form 706-NA, and Form 706-QDT are processed by Estate and Gift, then returned to NMF.

(2) Route to Payment Perfection. Payment perfection will hand walk, to the Entity function to establish the Entity. Process the payment through ISRP.

(3) If a remittance is received at a campus other than the KCSPC campus for the Form 706-A , Form 706-NA or Form 706-QDT, process the remittance through Manual and transship the return to KCSPC.

(1) Some Form 1120 Series Notices will be processed in KCSPC as NMF.

(2) If a remittance is received at a campus other than the KCSPC for the Form 1120 Notice Series that are processed as NMF, process the remittance through Manual and transship the return to KCSPC.

(1) Form 4720 may be filed by:

1. Individuals (self-dealer, disqualified persons, foundation managers) for a personal tax liability.

2. Organization managers on behalf of the foundation.

3. Organization managers on behalf of the foundation and for a personal tax liability.

(2) A determination must be made whether the return is being filed on behalf of:

1. the foundation/organization (Form 4720).

2. a personal tax liability (Form 4720-A).

3. both the foundation and personal tax liability.

(3) Process the return and payment according to the remittance shown in Part I, Line 12, and/or Part II Lines 1-10 on the return.

(1) Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, are processed at Ogden Campus only (OSPC) through ISRP (EIN) or Manual Deposit (SSN). For a subsequent payment, process as:

1. TC 670/TC 570

2. MFT 76

Note: More than one Form 5330 can post to the same module. If a single remittance is received with more than one Form 5330, the remittance does not have to be split if the EIN/SSN, Tax Period and Plan Number are the same on each form. Use one of the Forms as the payment posting voucher, then batch the forms as remit documents.

(2) If processing the original Form 5330, process with:

1. TC 610

2. MFT 76

(3) Form 5330 with an SSN in Block B, "Filer's identification number," is treated as a Form 706. Research BMF using the SSN with definer "V". If the account is not established on the BMF, OSPC Entity must establish the account so that the payment will post. If the tax period is not indicated on Form 5330 and there is no filing requirement on IDRS, post the payment to the current tax period after it is established by OSPC Entity; otherwise follow the PPU research instructions in IRM 3.8.45.5.20.

(4) Form 5330 is used as the source document and processed through ISRP (EIN) or Manual Deposit (SSN). For SPC’s other than OSPC, after processing remittance transship return to OSPC using "Out of Area Master File Procedures" IRM 3.8.45.6.3.

(5) Form 5330 that is for Non-Master File is processed through Manual Deposit. For campuses other than OSPC, follow Out of Area NMF procedures. See IRM 3.8.45.6.2, Out of Area NMF - Transshipment of NMF Returns/Documents.

(1) Route all Form 8821 to the Centralized Authorization File (CAF) unit. Refer to IRM 3.10.72.16.4, Form 2848 and Form 8821 - Power of Attorney Routing (Memphis, Ogden, or Philadelphia) for address of applicable CAF Unit.

(2) When the Form 8821 is received with other documents, route as follows:

1. If the Form 8821 is received with a Department of Labor Standards Enforcement (DLSE) payment, route the Form 8821 to the CAF unit and route the payment to:
   
   Department of Industrial Relations
   Division of Labor Standards Enforcement
   455 Golden Gate Ave., 9th Floor
   San Francisco, CA 94102
   

2. If there are any other documents attached, route to:
   
   Ogden Compliance Service
   CCU M/S 4707

(1) Form 8831, Excise Taxes on Excess Inclusions of REMIC Residual Interest is processed through Manual Processing as NMF.

1. TC 610

2. MFT 89

(1) This subsection describes processing procedures for payment vouchers.

(1) Loose Schedule H (formerly Form 942) (Household Employment Taxes). When a loose Schedule H is received with payment, assume it is for an IMF account unless the word "Trust" or "Estate" is written in the name line area of the Schedule H. Use the Schedule H as a source document and process through ISRP.

(2) If the SSN is present on the Schedule H, process using the following procedures:

1. TC 670 and TC 570

2. MFT 30

3. Tax Period

4. Forward loose Schedule H to Code and Edit Function, with notation "Loose IMF Schedule H".

(3) If both the SSN and EIN are present, process the Schedule H under the SSN as specified above.

(4) If the word "Trust" or "Estate" is present, use the EIN and process as follows:

1. TC 670 and TC 570

2. MFT 05

3. Tax Period

4. Forward loose Schedule H to Code and Edit Function, with notation "Loose BMF Schedule H".

(5) If the word "Trust" or "Estate" is not present and an SSN is not present, research account for taxpayer’s SSN.

1. If the SSN is found, process as specified in (2)(a) above.

2. Attempt to find and process with the SSN even if the taxpayer provided an EIN.

3. If the SSN is not found, research NAMEB for EIN. Process the Schedule H as specified in (4) above, indicating where the payment was applied after editing "Loose BMF Schedule H" or "Loose BMF Schedule H, XXXX06".

(6) If neither EIN or SSN is present, forward Schedule H and remittance to Entity for assignment of EIN.

(7) Oddball Schedule H: If loose Schedule H is received with an EIN and a BMF name line and it is not a Trust or Estate, process payment using BMF rules above. If the loose Schedule H is received with an EIN and an IMF name line, process payment following IMF rules above.

(8) Process household tax remittance without a Schedule H using the following procedures:

1. If EIN or SSN is notated on the remittance, process using the applicable procedures above. Prepare a dummy Schedule H, with notation "Loose Schedule H" and indicate where payment was applied. Forward dummy Schedule H to Code and Edit Function.

2. If remittance has no identifying number, research CC NAMEI and/or CC NAMEB for an identifying number. Process the remittance using applicable procedures above. Prepare a dummy Schedule H, with notation "Loose Schedule H" and indicate where payment was applied. Forward dummy Schedule H to Code and Edit Function.

(1) Form 1065, U.S. Return of Partnership Income, is an information return.

1. When received with remittance and there is no other indication of payment application, post to MFT 06 using TC 670 and process Form 1065 as non-remittance.

2. If form(s) are attached and remittance matches or adds up to balance due IRS (on forms), process remittance with balance due forms. Process Form 1065 as non-remittance.

(2) When the Form 1065 is received with remittance and the top of the Form is annotated "Publicly Traded Partnership" or "PTP" or "3.5 percent tax rate" is annotated above the "Ordinary Income" line 21 of the Form 1065. The remittance will be processed to the partnership (BMF) as follows:

1. Process through ISRP

2. TC 610

3. Tax Class 2

4. MFT 06

(3) If Form 1065 is received with remittance, and is tax year 1999 or prior; and the top of the form is annotated "Publicly Traded Partnership" or "PTP" or "3.5 percent tax rate" is annotated above the "Ordinary Income" line 21 of the Form 1065. The remittance will be processed to the partnership (NMF) as follows:

1. Process through Manual Deposit

2. TC 610

3. Tax Class 6

4. MFT 06

5. Doc Code 35

Note: For Campuses other than OSPC, transship Form 1065 to OSPC when remittance processing is complete.

(4) For tax year 2010 only, certain partnerships who did not use all of their Qualified Therapeutic Discovery Credit (grant) were to repay the unused amount by completing Form 4255 and entering the amount in the right margin near line 22 with the notation "QTDP" or "Qualified Therapeutic Discover Credit" on the Form 1065 return. If a remittance with Form 1065 is received with these annotations, or if a remittance is received without a Form 1065, but the check, any correspondence and/or Form 4255 indicates it is for repayment of the "QTDP" process the remittance as follows:

1. Process through ISRP

2. TC 670/TC 570

3. Tax Class 2

4. MFT 06

(1) If a remittance is received for the replacement of a dishonored check, process the Form 2287(CG) as a TC 670.

(1) If a remittance is received with Form 3552 (Part 3) in response to a proposed assessment, process through ISRP with TC 670/TC 570 and appropriate MFT. Edit the following if not present:

1. Name Control

2. SSN/TIN

3. TC 570

4. MFT

5. Tax Period

6. Date Stamp

(1) Form 4219 , Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes, received with Form 941, process Form 941 through ISRP leaving Form 4219 attached:

1. TC 610

2. MFT 01

3. Tax periods 03, 06, 09 and 12

(2) Form 4219, received without Form 941, indicate EIN from line 2 and tax period from line 4 specified on Form 4219 and process through ISRP:

1. TC 670

2. MFT 01

3. Forward Form 4219 to appropriate function.

(1) Form 5329, Return for Additional Taxes Attributable to Qualified Retirement Plans (including Individual Retirement Accounts (IRA’s)), Annuities and Modified Endowment Contracts. If received with Form 1040, attach Form 5329 to Form 1040 and process through ISRP:

1. TC 610

2. MFT 30

3. Tax Period

(2) Form 5329, if received without Form 1040, apply payment to the taxpayers' account and process through ISRP using:

1. TC 670

2. MFT 29

3. Tax Class 4

4. Tax Period

(3) Route Form 5329 to Submission Processing Image Control Team/Correspondence Imaging System (ICT/CIS).

(4) If a Form 5329 is received without Form 1040 and there is insufficient information to post the payment to the taxpayers' account, prepare Form 3244 in duplicate and apply the credit to Unidentified. Attach the copy of Form 3244 to Form 5329 and route to Submission Processing (ICT/CIS).

(1) Form 8082, Notice of Inconsistent Treatment or AAR. If there is no indication of how to apply the payment, use as source document and process through ISRP:

1. TC 670 with TC 570

2. MFT 30

3. Tax Period

4. Use taxpayer's SSN

5. Forward Form 8082 to Examination Branch

(1) Form 8615, Tax for Children Under Age 18, Who Have Investment Income of More Than $2,100.00, received with remittance, with or without a Taxpayer Delinquency Investigation (TDI), process through ISRP with the child's SSN:

1. TC 670 with TC 570

2. MFT 30

3. Tax Period

4. Forward Form 8615 to Submission Processing (ICT/CIS)

(1) Form 8752, Required Payment or Refund Under Section 7519. Section 7519 on Form 720 have been deleted and are now processed on Form 8752 through ISRP:

1. TC 610

2. MFT 15

3. Tax Period YYYY12

(1) Monies for Employee Plan (EP)returns are posted to either Automated Non Master File (ANMF) or BMF.

1. MFT 74 - Form 5500 series for 1984 and prior years are posted to ANMF. Refer to IRM 3.8.45.8.13, Remittance Received with CP 213 (I) or CP 213 (N).

2. MFT 76 - Form 5330, Form 5558 for a Form 5330, and Form 5500 for 1985 and subsequent years are posted to BMF.

(2) If the Form 5500, Form 5500SF,Form 5500C/R or Form 5500EZ is not an original and has any correspondence or notices attached, route to:

OAMC, EP Accounts
M/S 6552
Ogden, UT 84201

(3) If a Form 5500, Form 5500SF, Form 5500C/R and/or Form 5500EZ is received and it is annotated as not being an original, the form must be routed to:

OAMC, EP Accounts
M/S 6552
Ogden, UT 84201

ALL correspondence, notices or other documents received with the Form(s) must be left attached and routed to Employee Plans (EP) Accounts also.

(4) When Form 5500, Form 5500SF, Form 5500C/R or Form 5500EZ are received with remittance and Form 5330 is attached:

1. Detach Form 5500 series and route to EP accounts M/S 6552 at Ogden Accounts Management Campus (OAMC), Ogden, Utah.

2. Route Form 5330 with remittance to ISRP (EIN) or Manual Deposit (SSN) for processing.

(5) When Form 5500, Form 5500SF, Form 5500C/R or Form 5500EZ are received with remittance and Form 5330 is not attached, prepare Form 3244 or equivalent and number as BMF (MFT 74).

1. TC 670 and TC 570 (enter in other debit box), edit remittance amount for both TC’s.

2. MFT 74.

3. Tax Period and Plan Number. The Plan Number must be entered on the Form 3244 in the Tax Period block; for example, 200312/003.

4. Write applicable "Form 5500" series and "Penalty" in the "Remarks" section.

5. Process original Form 3244 with Form 5500 series and copy of Form 3244 attached through ISRP.

6. Fax a copy of the Form 3244 and first page of Form 5500 series to EP Accounts ≡ ≡ ≡ ≡ ≡ ≡ ≡.

   Note: If Form 5500-EZ is received with remittance and Form 14704 is attached to the oldest tax period, keep the package together. Apply payment to the correct tax period. Route the package of return(s) to EP Entity, M/S 6273, instead of Batching. DO NOT copy or separate Statute returns, bundle the submission together including statutes when routing to EP Entity M/S 6273. Other than Form 14704 being attached, these can also be identified by "Delinquent Return Filed under Rev. Proc. 2015-32 Eligible for Penalty Relief" written on the top of Form 5500-EZ.

7. Transship Form 5500 series following Exhibit 3.10.72-1.

(6) If photocopy of first page of Form 5500, Form 5500SF, Form 5500C/R or Form 5500EZ is received from ERISA Filing Acceptance System (EFAST) vendor with remittance, prepare Form 3244 or equivalent, and number as BMF (MFT 74).

1. TC 670 AND TC 570 (enter in the other debit box.) Edit remittance amount for both TC’s.

2. MFT 74

3. Tax period and Plan Number. The Plan Number must be entered on the Form 3244 in the Tax Period block, for example 200312 / 003.

4. Write applicable Form 5500 series and penalty in the "Remarks" section.

5. NMF screen print of transcript for Form 5500 Account for 1984 and prior years must be attached to Form 3244. Form 3244 and copy of the return is not valid supporting documentation. Refer to IRM 3.17.46, Automated Non-Master File Accounting, for approved supporting documentation in lieu of an ANMF screen print or transcript.

6. Process original Form 3244 with Form 5500 series and copy of Form 3244 attached through ISRP.

7. Fax a copy of the Form 3244 and first page of Form 5500 series to EP Accounts ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

8. Transship Form 5500 and supporting documentation per Exhibit 3.10.72-1, Receiving, Extracting, and Sorting.

(7) If remittance is attached to Form 5558 , Application for Extension of Time to File Certain Employee Plan Returns, follow procedures in IRM 3.8.45.8.27. Verify which form the extension is being filed for.

1. If Part III is completed for Form 5330, route to ISRP (EIN) or Manual Deposit (SSN) for deposit. Form 5558 must be transshipped to OSPC Code and Edit Function.

2. If Part II is completed for the Form 5500 series, prepare Form 3244 for BMF processing. Use TC 670 and TC 570 (in "Other Debit" box), Edit appropriate "Form 5500" series and "Penalty" in "Remarks" section. A three-digit Plan Number must be present. If no Plan Number is present, contact OSPC Entity. Route Form 5558 to OSPC Code and Edit Function. Fax a copy of the Form 3244 and Form 5558 to EP Accounts ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(1) The DFVC Program or Delinquent Filer Voluntary Compliance Program incorporates the Form 5500 series of forms.

(2) Form 5500 or Form 5500-C received with checks made payable to "U.S. Department of Labor" with notation "DFVC Program", "Apprenticeship and Training Plan/DFVC Program", or "Top Hat Plan/DFVC Program" should not be deposited by IRS. Forward return and check with Form 3210 following PII Guidelines and using overnight traceable mail to:

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(3) Form 5500 or Form 5500-C received with checks made payable to IRS with notation of "DFVC Program" should be deposited by IRS following procedures in IRM 3.8.45.7.17.

(1) An exempt organization is one which meets the exemption status based on many factors contained within the groups charter of organization. These are all processed at the Ogden Submission Processing Campus.

(2) If a remittance is received with Form 990, Form 990BL (Discontinued for FY2021), Form 990EZ, Form 990PF, Form 990T, Form 5227, or Form 1041A process as follows:

1. TC 610

2. The MFT varies as follows:

Form	Applicable MFT
Form 990	MFT 67 (BMF and NMF)
Form 990BL (Discontinued for FY2021)	MFT 56 (NMF)
Form 990EZ	MFT 67 (BMF only)
Form 990PF	MFT 44 (BMF and NMF)
Form 990T	MFT 34 (BMF and NMF)
Form 5227	MFT 37 (BMF only)
Form 1041A	MFT 36 (BMF) and MFT 35 (NMF)

3. Tax Period

4. Edit remittance amount in green

5. Route to Manual Processing

6. For Campuses other than OSPC, follow Out of Area NMF procedures for transshipment to OSPC. See IRM 3.8.45.6.2, Out of Area NMF-Transshipment of NMF Returns/Documents.

(3) If a Form 990 series return is received notating “Retroactive Reinstatement” at the top and including a user fee payment, but no Form 1023/1023-EZ Including the user fee will not reinstate their tax-exempt status alone. The applicant must complete Form 1023/1023EZ/1024 and pay the appropriate user fee. Therefore, send the entire submission back to the taxpayer with Letter 5333 explaining the requirement to file electronically through pay.gov.  

(1) Beginning January 1, 2010, Installment Agreement User Fees will be processed systemically by a weekly IDRS Correction Run known as the User Fee Sweep. IDRS Research for Installment Agreement User Fees is no longer necessary. Apply the full amount of the payment to the taxpayer's account using the appropriate payment Transaction Code.

(1) Process through Manual Deposit.

(2) EP/EO User Fees Remittances received with, Form 1028, Form 3115 (Only if the Exempt organization box is checked), , Form 5301, Form 5303, , Form 5308, , Form 4461, Form 4461-A, Form 6406, Form 8717, Form 8718 and are for entities requesting tax exempt status. Process them using the following procedures:

1. Photocopy check and attach to front of form.

2. Green Rocker the document with the payment amount on lower right corner.

3. Encode remittances. Identify "EP/EO User Fees on encode tape".

4. Prepare Form 2221 in triplicate. Notate on Form 2221 "Out of Area EP/EO User Fee".

5. Prepare DT using Account Symbol 20-2411.

6. Route memorandum copy of DT, 2 copies of Form 2221 and documents to the Accounting Operations for transferring to OSPC.

(3) If the EP/EO User Fee Form does not have an EIN, research IDRS. If an EIN cannot be determined, forward to the Entity function to assign a temporary EIN.

(4) Form 2553 is sometimes received with a remittance. Form 2553 DOES NOT require a payment. The remittance should be returned back to the taxpayer along with Letter 2340C.

(1) For remittances and documents received pertaining to the Freedom of Information Act, Right of Privacy, Ex Parte Court Orders and Subpoenas for Production of Records, forward on Form 3210 to the following Disclosure Office address for processing. See IRM 21.3.3.4.10(11), Taxpayer Inquiries and Complaints.

Internal Revenue Service (IRS use only)
IRS - CPU
4800 Buford Highway
Stop 93A
Chamblee, Georgia 30341

Public mailing address:
IRS - CPU
Stop 93A
Post Office Box 621506
Atlanta, GA 30362

(1) Form 1040C, U.S. Departing Alien Return, is processed at the Austin Submission Processing Campus. Campuses other than Austin that receive these forms with payment may use the form as the source document. Process the remittance and Form 1040C:

1. TC 610 and MFT 30.

2. When remittance processing is completed, transship Form 1040C and all attachments to Austin using transmittal Form 3210.

3. Date stamp Form 1040C.

4. Include a copy of the remittance with Form 1040C.

(1) Form 1040NR, U.S. Nonresident Alien Income Tax Return, can be processed at the Kansas City Submission Processing Campus when the "Estate or Trust" box in the upper right corner is checked and at the Austin Submission Processing Campus when the "Individual" box is checked. Campuses that receive these forms with payment may use the form as the source document.

(2) If Form 1040NR has an SSN and/or the "Individual" box is checked, process as IMF:

1. TC 610 and MFT 30.

2. When remittance processing is completed, transship Form 1040NR and all attachments to Austin using Form 3210.

3. Date stamp Form 1040NR.

4. Include a copy of the remittance with Form 1040NR.

(3) If Form 1040NR has an EIN and/or the "Estate or Trust" box is checked, process as NMF:

1. TC 610 and MFT 20

2. When remittance processing is completed, transship Form 1040NR and all attachments to Kansas City using Form 3210

3. Date stamp Form 1040NR

4. Include a copy of the remittance with Form 1040NR

(1) Last-in First-out (LIFO) Payments provide relief for automobile dealers that elected the LIFO inventory method and violated the LIFO conformity requirement by providing, for credit purposes, an income statement covering a taxable year that fails to reflect the LIFO inventory method in the computation of income.

(2) These payments will be processed by the Kansas City Campus. However, if a remittance is received in a Campus other than Kansas City, that receiving SPC must deposit the remittance and process as out of area NMF. See IRM 3.8.45.6.2, Out of Area NMF-Transshipment of NMF Returns/Documents. Accounting Operations will transfer to KCSPC through Form 2158, Credit Transfer Voucher. Upon receipt, KCSPC will reclassify from Revenue Receipts to the General Fund.

(3) Each installment must be accompanied by a memorandum providing the information listed below:

1. Name

2. Address

3. EIN

4. Amount of taxpayer's LIFO reserve

5. Total settlement amount

6. Amount of the installment being paid

7. Statement identifying the payment as the first, second and third installment; or a statement that the taxpayer elects to pay the entire amount in a single installment

8. Statement that the taxpayer agrees to all of the items of the revenue procedure

(4) Each memorandum must be signed. At the top of the first page of the memorandum the following language must be typed or legibly printed: "PAYMENT OF ADDITIONAL AMOUNT UNDER Rev. Proc. 97-44 ."

(5) If a memorandum is not received with the payment, contact the taxpayer. Do not apply payment to taxpayer’s SSN or to any outstanding balances if unable to contact the taxpayer.

(6) Below are the deposit procedures for processing LIFO payments.

1. Receive remittance and memorandum described above.

2. Prepare Form 2221, Schedule of Collections, in triplicate.

3. Prepare Deposit Ticket with Campuses ALC and address. Deposit to Account Symbol 20-3220.

4. Route the memorandum, copy of Deposit Ticket, and Form 2221 to Accounting Operations.

5. Process as out of area NMF if remittance is received in a campus other than KCSPC and deposited by the receiving campus. See IRM 3.8.45.6.2, Out of Area NMF-Transshipment of NMF Returns/Documents. Accounting Operations will transfer to KCSPC through Form 2158, Credit Transfer Voucher.

(1) Department OF Justice (DOJ) Criminal Restitution Payments will be processed at Kansas City only beginning October 1, 2009.

(2) Accounting personnel will prepare Form 3244 for processing.

(3) These remittances are processed through Manual Deposit.

(4) Process using Account Symbol 20-3220, Miscellaneous Receipts. After processing send Form 3244 to Accounting with the deposit package.

(5) Process as Manual Deposit as follows:

1. Prepare Form 2221. Annotate on top of Form 2221 "DOJ/Restitution".

2. Prepare deposit ticket with Account Symbol 20-3220.

3. Route memorandum copy of deposit ticket, Form 3244, and Form 2221 to Accounting.

(6) Criminal restitution payments received at sites other than Kansas City SPC must be transshipped by overnight traceable method to the following address:

Internal Revenue Service
ATTN: DOJ/Criminal Restitution, Mail Stop 6261 P-6
333 West Pershing Rd
Kansas City MO 64108

(7) Contact the Kansas City Accounting DOJ/Criminal Restitution Team at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ if there are questions regarding the receipt and reconciliation of criminal restitution payments.

(1) DOJ Lockbox Payments will be processed at the Kansas City SPC.

(2) Accounting personnel will prepare Form 3244 for processing.

(3) These remittances are processed through Manual Deposit.

(4) Process using Account Symbol 20-3220, Miscellaneous Receipts. After processing send Form 3244 to Accounting with the deposit package.

(5) Process as Manual Deposit as follows:

1. Prepare Form 2221. Annotate on top of Form 2221 "DOJ/Restitution".

2. Prepare deposit ticket with Account Symbol 20-3220.

3. Route memorandum copy of deposit ticket, Form 3244, and Form 2221 to Accounting.

(1) A multiple remittance (also referred to as "Multi") is two or more remittances received with a single return/document. When multiples need to be processed, follow procedures below.

(2) If the amount is entered in ISRP, do not green rocker.

(3) When processing accompanying return/voucher/notice as the posting document, the following applies:

1. Run a calculator tape to ensure the total equals the document(s).

   Note: Adding machine tape is optional for payments processed via Info Connect by the Payment Perfection Team, as ISRP will not accept the payments unless they balance. When processing payments manually, run an adding machine tape to ensure the deposit is balanced prior to release.

2. Edit "M" and the number of remittances in the upper left-hand corner of all remittances and the document.

(4) If a Form 3244 or equivalent needs to be prepared, edit the original document and route to the appropriate function as non-remittance. Follow the above instructions to process the remittances.

(5) A split remittance is one remittance received with more than one return/document (can be more than one taxpayer) and/or more than one tax period.

1. Verify remittance amount to tax periods, returns/documents balance due lines.

2. If remittance and return/documents balance due lines agree, green rocker balance due lines.

3. If money amounts disagree, starting with oldest tax period, apply remittance amount to returns/documents from oldest to most current.

   Note: Only one tax period and/or MFT can be allowed per posting document.

   
   

4. If last return/document is underpaid, edit the remittance amount in green to the left of the balance due line.

5. If last return/document is overpaid, apply excess remittance to the oldest collection statute expiration date (CSED) and edit remittance amount in green to the left of the balance due line.

6. Edit "S" and the number of returns/documents in the upper left-hand corner of all remittances and all returns/documents if less than 50. If split consists of more than 50, edit the remittance only. Process through ISRP or Manual Deposit.

7. Prepare adding machine tape for each split return/document edited amount and total. Route to ISRP labeled as "splits."

   Note: Adding machine tape is optional for payments processed via InfoConnect by the Payment Perfection Team, as ISRP will not accept the payments unless they balance. When processing payments manually, run an adding machine tape to ensure the deposit is balanced prior to release.

(6) Multiples and Split remittance(s) and returns/documents received combined are processed through ISRP or Manual Deposit as follows:

1. Verify remittances with return(s) /document(s) balance due lines.

2. If amounts agree, green rocker balance due lines.

3. If amounts don't agree, edit remittance amount in green to the left of the balance due lines.

4. Remittance that overpaid the balance due must be applied to the document with the oldest CSED.

5. Remittance that under paid the balance due subtract the difference from the most current year taxes owed, edit the amount to the left of the balance due line. Process remaining returns/documents as non-remittances.

6. Edit "S" and number of returns/documents in upper left corner of remittances and returns/documents.

7. Edit "M" and number of checks in the upper left corner of remittance and returns/documents. Edit "S" and number of returns/documents in upper left corner of remittances and returns/documents.

8. Prepare adding machine tape for each Split/Multi return/document edited amount and total. On the same tape list check amounts and total. Both totals must equal.

   Note: Adding machine tape is optional for payments processed via Info Connect by the Payment Perfection Team, as ISRP will not accept the payments unless they balance. When processing payments manually, run an adding machine tape to ensure the deposit is balanced prior to release.

9. Attach adding machine tape to first return/document. Process through ISRP or Manual Deposit.

(1) Process Remittances of 50 million or more through ISRP if possible to receive same day credit.

• Large dollar remittances that cannot be deposited through ISRP must be deposited on the day of receipt, when received before your depositary’s same day credit cutoff time.

• When remittances that cannot be processed through ISRP are received after your depositary cutoff time, they must be deposited as soon as the depositary opens on the next business day.

• IRM 3.8.45.7.29(6) provides the depositary for each submission processing site and the contact telephone numbers. Checks of $50 million or more should be tagged in the deposit package to allow for easy identification by the depository bank.

(2) Upon receipt of this remittance, the designated Deposit Unit employee must telephone the appropriate depositary contact listed in IRM 3.8.45.7.29(6) to let them know:

• The remittance has been received.

• The amount of the remittance.

• The approximate time the depositary will receive the remittance.

• Ask if any different depositing procedures should be followed.

Note: Your depositary may request that you fax a copy of the check as soon as you receive it.

(3) Before depositing the remittance, the Deposit Unit will:

• Endorse the remittance with the submission processing site endorsement stamp.

• Encode remittance only if encoder is equipped to do so.

• Prepare a separate OTCnet 215A Deposit Ticket.

(4) After the bank has been contacted, the designated Deposit Unit employee must contact the Cash Reporting Branch by any of the following:

• Telephone: 202-874-9789

• Fax: 304-480-5176

• Email:Cash.Reporting@fiscal.treasury.gov

• Website: CASH TRACK

(5) Also, upon receipt of this remittance, the Receipt and Control Operations Chief or designated Deposit Unit employee must send an e-mail with the Submission Processing campus location (i.e., Austin Campus), amount and date of the deposit to the HQ Deposit analysts and the following Treasury contacts:

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(6) Large Dollar Depositary Contacts

(1) Form 8038T are processed at Ogden Submission Processing Campus (OSPC).

(2) Process payment for Form 8038T using the below instructions:

1. Prepare Form 3244 in duplicate, one copy will be attached to the back of Form 8038T. Form 8038T can be used in lieu of Form 3244.

2. Process payment as BMF, Tax Class 3.

3. Verify that Form 8038T does not have a report number on line 4. If a report number is entered by the taxpayer circle it out before doing research. The report number field on the form is for IRS use only and must be edited on Form 8038T by an IRS employee.

4. Research CC BMFOLI using tax period in Box 6 (Date of Issue). If no prior return is posted with the same tax period in the valid range, edit a report number of 700. If CC BMFOLI indicates a return has been filed for the same period with a report number of 700, edit report number 701, etc. Valid range is 700-799.

   Note: Specific report numbers are assigned for certain returns.

   
   

5. All "amended" Form 8038T and/or Form 3244 with no return and no valid report number, edit report number 799.

6. Transship Form 8038T to OSPC for processing if received at another campus.

(1) Form 8038-CP is processed at Ogden Submission Processing Campus (OSPC). The F8038-CP is a claim for refundable credit and normally is not received with a payment.

(2) Process payments for F8038-CP using the following instructions.

1. Prepare Form 3244 in duplicate, one copy will be attached to the back of the F8038-CP.

2. Post the credit payment to the interest Payment Date (IPD) on line 18. The IPD determines the tax period.

Note: If line 18 is illegible or blank post to tax period 000000.


3. Assign Report Number 299 and edit on F8038-CP.

4. Process payment as BMF, Tax Class 3.

5. All “amended” for 8038-CP and/or Form 3244 with no return and no valid report number, edit report number 299.

6. Route Forms 8038-CP copy of check, and Form 3244 to Accounts Management, MS:6710.

7. Transship Form 8038-CP to OSPC for processing if received at another campus.

(1) Form 8329 , Lender's Information Return for Mortgage Credit Certificates (MCCs), Form 8330, Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs), and Form 8703, Annual Certification of a Residential Rental Project, are processed at the Ogden Submission Processing Campus (OSPC). If a remittance is received in a campus other than OSPC use the following process:

1. Prepare Form 3210, Document Transmittal.

2. Transship Form and remittance to the OSPC by overnight traceable mail on the day of receipt to the following address:
   Internal Revenue Service
   Ogden Submission Processing Campus
   Receipt and Control
   1973 North Rulon White Blvd.
   Ogden, UT 84201

(1) Form 8288 is processed to the Business Master File. The first valid BMF tax period for Form 8288 is 200512. Any tax period prior to 200512 must follow the Out of Area NMF procedures. Exception: If tax period is before 200512 but Form 8288 indicates Installment Plan, process as BMF.

(2) Process all Form 8288 payments through ISRP when an EIN or through manual deposit when an SSN. See IRM 3.8.45.3.3(6) requirements for preparing Form 3244 and assigning a Trace ID Number for manual deposit processing.

1. If the taxpayer does not have a TIN, forward the return to the Entity function before batching.

2. The SSN/ITIN/IRSN must be established on the BMF by Entity with a TC 000. When forwarding to the Entity function, ensure the following information is provided:
   -Taxpayer Name
   -Name Control
   -Current home address
   -Filing Status Code (Notate Filing Status Code 1 if Filing Status is unknown)
   

3. Edit the remittance amount in the top right margin of Form 8288. See figure 3.8.45-1 below.

(3) There are no filing requirements for Form 8288. In addition, the tax period for Form 8288 is based on the "Date of Transfer" of when the U.S. real property interest (USRPI) was sold. Apply the payment to the month and year of the Date of Transfer on Line 3.

(4) Payments for foreign withholding under Section 1445 Foreign Investment Real Property Tax Act remitted without Form 8288 should be processed to tax accounts in the same manner as if the form was submitted.

(5) Attach all correspondence to the posting document. Prepare Form 3244 when received without a Form 8288.

(1) Form 8804 will be processed to the Business Master File. Any delinquent return, tax period 200411 and prior must follow the Out of Area NMF procedures.

1. Green rocker the remittance amount on the balance due line. If the balance due line is different than the remittance amount, edit that figure in green in the upper right corner of the Form.

2. Date stamp with the received date.

3. Process payment through ISRP.

4. Do not include return in the Accounting Package.

(1) Form 8813 is a quarterly installment payment voucher used by partnerships with foreign partners to pay their quarterly Section 1446 tax.

(2) Process Form 8813 to the Business Master file through ISRP.

(3) "Section 1446 Withholding Certificate" and related computation sheets can be attached to support a reduced tax for the partnership and are required to be filed with the quarterly payment voucher Form 8813.

1. If Form 8813 has Form 8804-C or correspondence attached, transship the Form 8813 voucher and the attachments to Philadelphia Exam after the payment has been processed.
   
   IRS Examination Branch
   4-E08.142
   2970 Market St.
   Philadelphia PA 19104
   

2. If Form 8813 does not have attachments, process using standard procedures and do not transship.

(1) Form 5734 for NMF Child Support payments MFT 59 process as a NMF Manual Deposit and number Form 5734 as follows:

1. MFT 59

2. Tax Class 6 (4)

3. Document Code 27

4. Blocking Series 400-499

(1) Follow these procedures when receiving mail from National Computing System (NCS), EFAST Processing Center. Identify mail received from NCS by the NCS Government Transmittal Sheet or NCS Remittance Chain of Custody Form.

(2) The Deposit Activity Function should:

1. Stamp each item with received date listed on the NCS Government Transmittal Sheet as the IRS receive date.

2. Stamp, sign and return on copy of the transmittal to:
   
   NCS
   EFAST Processing Center
   PO Box 7046
   Lawrence, KS 66044-7046
   

3. List each remittance on Form 4287. Attach a copy of the NCS Government Transmittal Sheet and Remittance Chain of Custody form to the Form 4287.

4. Prepare a daily log to track receipts from NCS. The log should include, but not limited to:
   NCS received date
   Date received by IRS
   Item(s) received
   Volume of each item
   Each Remittance and amount
   Total volume for the date
   

5. File completed EFAST log sheet and the original NCS Government Transmittal sheets with Form 4287. Send copies of the Form 4287 monthly to the TE/GE EP Program Analyst at Mail Stop 1110. The copies should be sent no later than the 10th calendar day after the end of the month.

6. Contact the Submission Processing Planning and Analysis Staff regarding problems.

(1) The Tax Relief and Health Care Act of 2006 (P.L. 109-432), Section 403, enacted a new Form 8924 for the computation and reporting of the Excise tax due on the Transfer of Certain Qualifying Geothermal or Mineral Interests by an eligible entity. The return is due by the 90th day following the taxable transfer.

(2) Form 8924 remittances are processed as follows:

Tax Class: 6 (4)
Doc Code: 40
Blocking: 400-499
MFT: 41
TC: 610
Abstract number: 012

(1) The Tax Relief and Health Care Act of 2006 (P.L. 109-432), Section 403, enacted a new Form 8928 for the computation and reporting of the Excise taxes due on Section 4980B, Section 4980D, Section 4980E and Section 4980G for failures by group health plans or employers. The due date of the return is dependent on the Section as follows:

• 4980B or §4980D on or before the due date for filing the person’s federal income tax return (single employer or other responsible person) or on or before the last day of the seventh month following the end of the plan year (multi-employer or multiple employer plan).

• 4980E or §4980G on or before the 15th day of the fourth month following the calendar year in which the non-comparable contributions were made.

(2) Form 8928 remittances are processed as follows:

Tax Class: 6 (4)
Doc Code: 39
Blocking: 400-499
MFT:41
TC: 610
Abstract number: 126 Section 4980B
Abstract number: 127 Section 4980D
Abstract number: 128 Section 4980E
Abstract number: 137 Section 4980G

(1) Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, should be filed by the taxpayer electronically through Pay.Gov at https://www.pay.gov/public/home. Whenever a check is received with a Form 1023-EZ it should be sent to:
Internal Revenue Service
Attention: Lead Remittance Perfection Clerk
Team 105 Stop: 31A
7940 Kentucky Drive
Florence, KY 41042-29

(1) Processing Instructions for Form 8404 received with remittances.

1. Route Form 8404 received with remittances to the Payment Perfection Unit (PPU) in Receipt and Control Operation (RCO).

2. PPU will edit the original return with the MFT, Tax Year, Transaction Code, and green rocker the money amount on line 9.

3. Make a copy of the edited Form 8404, attach envelop to the copy, then route copy of Form 8404 and payment to Manual Deposit for processing. Send original Form 8404 to Batching.

4. Manual Deposit will retrieve Trace ID Number from BBTS and follow the steps below to retrieve an off-line DLN from BBTS:
   
   Tax Class 6(3)
   Doc Code 27
   Blocking Series with remittance: 300-349
   MFT 23

   Note: When multiple Forms 8404 are received with one remittance, ensure correct money amount is applied to the EIN number located in box “b” on Form 8404.

(1) Field office employees (Exempt Organizations/Government Entities) that collect voluntary payments on closed statute years will send a completed Form 3244-A Payment Posting Voucher and Form 8758 Excess Collections File Addition to the Ogden Field Office Payment Processing Unit.

(2) Ogden Field Office Payment Processing will send the completed package to the Manual Deposit Team for processing.

(3) Process Taxpayer Voluntary Payments on Closed Statute Years to the 20-0101 account using Tax Class 1, and number with a NMF DLN.

(4) Send the F3244-A, Form 8758, and the Deposit ticket listing the TID “SSA-6800 Account” to RACS with the Accounting Package for journaling.

(1) Large Business and International (LB&I) developed procedures for certain persons who relinquished their United States (U.S.) citizenship, meet specific criteria, and wish to come into compliance with their U.S. income tax and reporting obligations and avoid covered expatriate status under section 877A of the U.S. Internal Revenue Code (IRC).

(2) These returns can be identified by the notation "Relief Procedure for Certain Former Citizens" written on the top of the income tax return. Taxpayers are advised not to remit payments with these returns.

(3) If payments are received, follow Unidentified Remittance procedures in IRM 3.8.45.11.3 to put the remittance into Unidentified.

1. Do not issue Notice 3731(CG).

2. Forward a copy of the payment to LB&I at M/S 3401 AUSC, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(1) Copies of original returns, forms, CP Notices, etc. will be processed as originals.

(1) Form 941X, Adjusted Employer's Quarterly Federal Tax Return for Claim or Refund: if received with same, current or prior quarter/year Form 941, attach Form 941X behind form and process through ISRP.

1. TC 610

2. MFT 01, 04 or 11

3. Tax Period for 01 and 04, quarterly

4. Tax Period for MFT 11, annual

(2) If Form 941 and Form 941X are for different quarters, process them individually through ISRP.

1. TC 670/TC 570

2. DPC 24

3. MFT 01, 04 or 11

4. Tax Period for MFT 01 and 04, quarterly

5. Tax Period for MFT 11, annual

(1) Use Form 1120X as the source document for processing through ISRP.

1. TC 670 with TC 570 and Designated Payment Code (DPC) 24.

2. Edit Tax Period on form.

(1) When the taxpayer annotates Form 1040 with the literal , "Amended", "Duplicate", "Copy", "Substitute", "Tentative", "Superseding", "Corrected", or "Revised" it should be considered amended and used as a source document for ISRP processing.

1. TC 670 with TC 570 and DPC 24.

2. Edit Tax Period on form.

(1) Use Form 1040X as a source document for processing through ISRP.

1. TC 670 with TC 570 and DPC 24.

2. Edit Tax Period on form.

(2) If indication of a "Carryback", "Net Operating Loss (NOL)", or "Disaster", expedite to ICT; otherwise, route to Batching.

(1) Correspondence stating, "Stop Interest", "pursuant to IRC 6603" or "Rev. Proc. 2005-18", should be processed as an IRC 6603 deposit.

(2) IRC 6603 payments are processed using TC 640 and DPC 12.

(3) Remittance received with completed Form 3244-A from Examination Branch which is designated as an IRC 6603 deposit must indicate appropriate application for each Tax Period.

(4) Process through Manual Deposit with 999 DLN blocking. See IRM 3.8.45.27.4 if a BBTS DLN Reference File needs to be created for the 999 DLN Blocking.

(5) Detach and route correspondence requiring action to Submission Processing Image Control Team (ICT).

(1) Most civil penalties, including Trust Fund Recovery Penalties, were originally processed NMF. Most civil penalties have been transferred to Civil Penalty Modules (CVPN); for IMF use MFT 55, for BMF use MFT 13.

(2) Remittances received with CP 251, CP 253, Letter 98C, Letter 99C, Notice 972CG, CP 2100 or CP 2102 are processed to IMF/BMF civil penalty modules using MFT 55/MFT 13/MFT 01 with TC 640. Process through ISRP.

(3) Remittances received with Form 8125,Form 8126, Form 8488, and Form 8489 are processed to IMF/BMF Civil Penalty modules using MFT 55/MFT 13, with TC 670 and process through ISRP. Do not enter TC 570 for Form 8125, Form 8126, Form 8488 or Form 8489.

(4) Remittance received with Form 8027 should be processed using TC 640. Prepare Form 3244 with MFT 13 to the Employer's EIN.

(5) Research is required for new and subsequent payments received without Form 8027, Form 8125,Form 8126,Form 8488, Form 8489, CP 251, CP 253, Letter 98C, Letter 99C, Notice 972CG, CP 2100 or CP 2102; check the Taxpayer Information File (TIF) for IMF/BMF civil penalty modules even if taxpayer furnishes TIN followed by the letter "N" ("N" may or may not be present as a file source on IDRS). When researching IMF, BMF or NMF use CC SUMRY or CC TXMOD.

(6) If penalty is for tax period 1994 and subsequent, process with MFT 55, MFT 13 or MFT 01 through ISRP.

1. Enter TC 640 for CP 251, CP 253, Letter 98C, Letter 99C, Notice 972CG, CP 2100 and CP 2102.

2. Enter TC 670 for Form 8207, Form 8125, Form 8126, Form 8488 and Form 8489.

(7) If penalty is for tax period 1993 and prior, process with MFT 17 through ISRP.

(8) Notice 972CG is a civil penalty proposal notice. Payments may be received in response to this notice, but there will be no assessment on the Master File. Process remittances as follows:

1. Use MFT 55 for IMF, or MFT 13 for BMF.

2. Use TC 640.

3. Process through ISRP.

4. If a payment is received without Notice 972CG, but there is an indication that the payment is in response to the Notice 972CG, prepare Form 3244 (or equivalent) and post the payment as stated above.

(9) Payments may be received with a Letter 3145 payment voucher. Letter 3145 is a Dyed Fuel Penalty 30 day letter. If there is a reference to TC 240 with or without a reference code on the voucher, post the payment as a TC 640.

(10) After processing, route Form 8125, Form 8126, Form 8488, Form 8489, Letter 972CG, CP 2100 and CP 2102 to Philadelphia IRP Civil Penalty Function BLN 4-G08.151 and CP 251, CP 253, Letter 98C and Letter 99C to Memphis CAWR function at Stop 814. Also, route Form 3244 and any related taxpayer correspondence to the Philadelphia - IRP Civil Penalty Function BLN 4-G08.151 .

(1) When it is necessary for the Deposit Function to correspond with a taxpayer, the Taxpayer's Bill Of Rights (TBOR) should always be considered (see https://www.irs.gov/taxpayer-bill-of-rights). Ensure correspondence is timely, accurate, professional in tone and responsive to taxpayer needs. As pertaining to this particular IRM for depositing, posting taxpayer payments and corresponding with taxpayers, Categories 2, 3 and 8 of the TBOR should always be adhered to. Those three categories state the following:

• 2) The right to quality service. Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.

• 3) The right to pay no more than the correct amount of tax. Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly.

• 8) The right to confidentiality. Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be taken against employees, return preparer’s, and others who wrongfully use or disclose taxpayer return information.

(2) Taxpayer Generated Correspondence. Taxpayer Correspondence is defined as all written communication from a taxpayer or his/her representative, excluding tax returns, whether solicited or unsolicited. This includes taxpayer requests for information as well as that which may accompany a tax return; responses to IRS requests for information; and annotated notice responses. Examples of other taxpayer generated correspondence are:

1. Change of name or address.

2. Information for payment application.

3. Taxpayer request for balance due.

(3) Correspondence may be used as a source document. Ensure correspondence is stamped with Campus received date. Edit the following information in green if it is not present:

1. Name control

2. SSN/ITIN/EIN

3. MFT

4. Tax Period

5. Transaction Code, if other than TC 670

6. Money amount

7. Process through ISRP.

8. Route to appropriate area after check has been run through Transport and electronic voucher has been created.

(4) On occasion, taxpayers or businesses send duplicate copies of correspondence requesting acknowledgment of receipt. Date stamp duplicate copy of correspondence with Campus' received date and return to the taxpayer in envelope provided or prepare envelope. Destroy duplicate copy if not requesting any action to be taken.

(5) Significant/Insignificant Correspondence.

(6) If correspondence indicates similar phrasing or intent as follows, route to the appropriate Campus Collection Function (CSCO) based on the BOD code after processing. Refer to routing information in IRM 3.10.72.16.5, Special Handling of Collection Forms – Form 9465, Form 433 Series, and Form 2159, Payroll Deduction Agreement.

• "Apply this partial payment to my balance"

• "This is all I can pay"

• "Unable to come up with full amount"

• "Can I pay this off in installments?"

• "Set me up a payment plan"

• "Due to financial difficulties "

• "Will send $X dollars every month until paid off in full "

• "Arrange a budget program"

• "As soon as I return to work, I will pay balance"

• "Hope to have balance paid off in a few months"

• "I can't pay $X dollars"

(7) If correspondence indicates similar phrasing or intent as follows, route to Submission Processing (ICT/CIS) after processing:

• "Why was I assessed interest?"

• "I am disputing this bill"

• "The tax system is too difficult to comprehend"

• "Forms are too complicated"

• "I am appealing penalty and interest"

• "Do not understand billing or additional assessment"

• "Send me a statement of payment application"

• "Please let me know what I still owe"

• "I believe this has been paid!"

• "Did you receive our previous payment?"

• "Send estimated vouchers/envelopes"

• "Please clarify"

• Any statements of dissatisfaction, "questioning," "?" or notations which show the taxpayer does not understand

• Wants balance of accounts

• Asking for balance of account or abatement of penalty

• Giving reasons/excuses for late payments

(8) If correspondence indicates similar phrasing or intent as follows, route to Campus Taxpayer Advocate Service (TAS) after processing:

• "I am experiencing a hardship"

• "I am enclosing payment, but I have tried many times to have this resolved"

• "I haven't received a response to my inquiry sent (over 30 days ago)"

(1) Examples of IRS generated correspondence are:

1. Answers to IRS inquiries.

2. Request for abatement of interest or penalties.

3. DATC/ASTA Letters Deferred Adverse Tax Consequence (DATC) and Alternative Strategies for Tax Administration (ASTA).

4. Computer generated Campuses (SC) letters can be used as source documents, if:
   Letter does not request taxpayer information or require further action.
   Information needed to process a source document is printed on the SC letter.

5. SC letters that need further action will be routed after creating electronic voucher.

(1) The DATC/ASTA letters as source documents. Batch separately by year and form, and edit for processing through ISRP as follows:

1. TC 670 and TC 570

2. MFT 30

3. Tax Period

4. Date Stamp

5. After processing, route to DATC/ASTA function.

6. If multiple remittances are received follow procedures in IRM 3.8.45.7.28.