3.8.47. Manual Deposit for Field Office Payment Processing

(1) The Field Office Payment Processing Program in Submission Processing includes:

1. Verification, review, and timely processing of Form 795-A, Remittance and Return Report, Form 795, Daily Report of Collection Activity and Form 3210, Document Transmittal, and any other official collected remittance transmittal or item processed at the campus.
   

2. Issuance, control, tracking, error identification, and reconciliation of Form 809, Receipt for Payment of Taxes for internal control.
   

3. Reporting of a critical error on Form 809, remittance or any missing document with Personally Identifiable Information (PII) using the e-Trak 809 Database System. Refer to IRM 3.8.47.7 and IRM 3.8.47.7.2 procedure.
   

4. Examining a posting document for error and resolving the error through the Form 5919, Teller’s Error Advice process.

   Note: Employees complete a payment posting voucher to establish taxpayer intent. These payments are considered perfect.

   
   

5. Processing a payment timely and accurately.
   

6. Management reporting.

(1) Every employee is accountable for a remittance they receive or collect on behalf of the IRS. By law, Internal Revenue Code (IRC) 7804(c) imposes liability against any officer or employee of the IRS or Treasury Department who fails to account for and pay over 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) The IRS mission is to provide 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, GAO-14-704G. 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). Internal Revenue Code § 7809 further requires a 24-hour deposit standard for tax collections.

(5) Ethical conduct for IRS employees is explained in Document 12011, IRS Ethics Handbook.

(6) Treasury Financial Manual (TFM).

(1) Field Office Payment Processing Unit Clerk. A Field Office Payment Processing Unit Clerk may be assigned any of the following duties:

1. Examine and open a remittance package received from a field office, and date stamp the transmittal. Refer to IRM 3.8.47.5.2 for procedure.

2. Verify that items listed on transmittal are received and items received but not listed are noted.

3. Identify a critical error. Refer to IRM 3.8.47.7.1 for procedure.

4. Input Form 5919 Teller's Error Advice into e-Trak 809 Database System. Refer to IRM 3.8.47.7.2 for procedure.

5. Identify and locate a hard copy item required to be sent to campus using e-Trak 809 Database System.

6. Check off each item received with a distinctive checkmark, sign and date.

7. If an item is missing, then notify the manager immediately upon discovery. Refer to IRM 3.8.47.4.10 and IRM 3.8.47.4.11 for procedure.

8. Check authorization for Form 809 issuance.

9. Issue a Form 809 book.

10. Input Form 809 individual receipt into e-Trak 809 Database System.

11. Review and balance Form 809 and collected money to the penny.

12. Perform the teller, issuer, campus admin, or inspector role using e-Trak 809 Database System.

13. Inspect new Form 809 books.

14. File Form 809 individual receipts daily.

15. Provide an acknowledgement copy of remittances received to an originator through Enterprise Electronic Fax (EEFax).

16. File remittance transmittals.

17. Research Integrated Data Retrieval System (IDRS), Remittance Transaction Research System (RTR), or Automated Non-Master File (ANMF) to perfect a remittance.

18. Adhere to all security requirements for the limited area of Receipt and Control.

(2) Field Office Payment Processing Campus Manager.
Managers in the Receipt and Control Operation are responsible for the receipt, safeguard, accuracy, and timely deposit of all monies received in payment to the Government through IRS. The Field Office Payment Processing campus manager must also:

1. Assign specific duties to Field Office Payment Processing Unit Clerks.

2. Ensure every employee with badge access to the secure area of Receipt and Control has an active restriction on their IDRS profile if they have access to IDRS. If an employee has blank Form 809 responsibility, then IDRS Command Code RSTRK with Definer R must be activated. All other individuals with badge access to the secure area of Receipt and Control must have IDRS Command Code RSTRK with Definer U activated.

3. Manage the flow of work for timely deposit.

4. Manage the return of remittance transmittals to ensure acknowledgements are returned through Enterprise Electronic Fax (EEFax) within 5 workdays.

5. Management reporting: review each Form 5919 Teller's Error Advice comment from a manager; certify or not certify for management reports. Report any loss, shortage or breach.

6. Initiate and conduct the annual reconciliation of official receipts and resolve discrepancies; completes and signs the 809 Certification Report.

7. Review manager distribution list for accuracy and initiate systemic distribution or manually distribute the monthly Trends and Patterns and Late Remittance Reports.

8. Ensure the quarterly verification of Form 809 inventory is conducted.

9. Ensure internal control of Form 809.

10. Perform the campus manager, HQ Admin roles in e-Trak 809 Database System. The manager of a continuing site performs the Remittance Security Admin role that provides READ-ONLY access to de-commissioned e-Trak 809 Database records for an aligned consolidated site.

11. Recommend training for e-Trak 809 Database System as needed. HQ Business Analyst will conduct online training.

12. Adhere to and monitor security requirements.

13. Conduct and document management review of Form 3210, Document Transmittal and Form 795-A, Remittance and Return Report and Form 809 assigned to employees at least annually.

14. Conduct and document management review of IDRS profiles, Form 809 inventory, and outgoing remittance and returned refund check logs at least quarterly.

15. Conduct manager review of restricted items in secure area. Refer to IRM 3.8.45, Deposit Activity - Manual Deposit Process for procedures.

16. Ensure that a technology or equipment failure resulting in a work stoppage is called in timely.

(3) Functional areas are responsible for reviewing the information in this IRM annually to ensure accuracy, consistency, and to promote effective program administration.

(4) Campus local management must develop and submit a Corrective Action Plan for items cited for improvement.

(1) The e-Trak 809 Database System provides program management reports for reviews including:

1. Form 5919 Teller's Error Advice - A report of a remittance or Form 809 error observed by the Field Office Payment Processing Unit.
   

2. Trends and Patterns Report - A monthly report compiled from Form 5919 Teller's Error Advice provided to the territory level manager by the 5th day following the end of the month.
   

3. Late Remittance Report - A monthly report of late errors compiled from Form 5919 Teller's Error Advice provided to area directors by the 5th day following the end of the month.
   

4. Unissued 809 Book Inventory Report - A report provided to the management official to conduct the quarterly inventory verification.
   

5. Unconfirmed Book Report - A report of Form 809 book serial numbers mailed and not recorded as received by the employee.
   

6. Timeframe Report for 5919 Issuance - A report that provides the number of days to input a Form 5919 Teller's Error Advice after receipt at the campus.
   

7. Employee CADS Overridden Report - A report that provides manually entered data that replaced an automatic Corporate Authoritative Directory Service (CADS) update for campus administrators.
   

8. Annual Reconciliation List - A list of Form 809 receipts issued by serial number, area, territory and group.
   

9. Annual Reconciliation Report - A report that provides completed Form 809 reviews by serial number, area, territory and group.
   

10. Certify 5919 Teller's Error Advice Action Report - A list of Form 5919 responses that must be reviewed and certified by a campus manager.
    

11. Form 5919 Hard Copy Report - A list of hard copy items to be returned to the campus.
    

12. Form 809 Book Review Not Certified Report - A report of Form 809 books not documented as reviewed.
    

13. Campus Manager Certification Report - A report of the annual reconciliation of official receipt comments from servicing managers.
    

14. Losses, Shortages and Breaches from Form 5919 - A report of losses, shortages and breaches observed during the Form 5919 process. This report became effective 7/21/2021 is available to campus manager and HQ Administrator roles.

(1) Program Controls - Taxpayer Services is committed to an effective Internal Control performance review process to demonstrate the IRS commitment to high standards for controls over hardcopy receipts. The Field Office Payment Processing Program internal controls are reviewed monthly. Refer to IRM 3.0.276 General, Scorecard Performance Measure Process - Internal Control Review.
A review of program items is conducted annually by a designee of Field Director Submission Processing.

(1) Terms used in Field Office Payment Processing are described in the table.

(1) Acronyms used in the Field Office Payment Processing Program include:

1. ACA - Affordable Care Act

2. AMS - Account Management Services System

3. BEARS - Business Entitlement Access Request System

4. CADS - Corporate Authoritative Directory Service

5. ICS - Integrated Collection System

6. IDRS - Integrated Data Retrieval System

7. ISRP - Integrated Submission Remittance Processing System

8. IT - Information Technology

9. LB&I - Large Business and International Business Operating Division

10. OTCnet - Treasury Over the Counter Network used to create a deposit ticket

11. OVDP - Offshore Voluntary Disclosure Program

12. PGLD - Privacy, Governmental Liaison and Disclosure

13. PII - Personally Identifiable Information

14. RO - Revenue Officer

15. RSPCC - Remittance Strategy Paper Check Conversion

16. RTR - Remittance Transaction Research

17. SB/SE - Small Business / Self-Employed Business Operating Division

18. SPC - Submission Processing Center

19. TAC - Taxpayer Assistance Center

20. TC - Transaction Code

21. TE/GE - Tax-Exempt Government Entities Business Operating Division

22. TIGTA - Treasury Inspector General for Tax Administration

23. TGA - Treasury General Account

24. VDP - Voluntary Disclosure Practice

(1) The following table lists the primary sources of IRM guidance for Submission Processing remittance processors:

(2) Field Office Payment Processing Program sites include:

(3) Field function remittance IRMs include:

(4) IRS primary guidance on other important areas include:

(1) This IRM is updated and published annually after review and concurrence by impacted stakeholders according to the clearance process established in IRM 1.11.9, Internal Management Documents, Clearing and Approving Internal Management Documents (IMDs).

(2) Functional areas are responsible for reviewing the information in this IRM annually to ensure accuracy, consistency, and to promote effective program administration.

(1) Public Trust and Integrity. The public can trust that remittance processing is timely, accurate and conducted with the highest integrity. Functional remittance policy reflects law governing money and finance and standards for internal control in the federal government. Ethical conduct for federal employees is explained in Document 12011 IRS Ethics Handbook.

(1) 24-Hour Deposit Standard. We deposit tax payments quickly, generally within 24 hours. The standard for remittances collected in field offices to be processed on the day of receipt or by the next business day.
For payments processed locally electronically, the 24-hour deposit standard is met by scanning the paper check and submitting it for deposit no later than the first business day after the date of receipt of the check.
At campuses that process receipts received in the mail, remittances of $100,000 or more are deposited on the day of extraction. If extracted after the daily deposit, the remittance is deposited with the next scheduled deposit.

(2) Large dollars ($100,000 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.
Large dollars ($100,000 or more) received in field offices must be sent on the day of receipt or processed on RS-PCC on the day of receipt.

(3) The 24-hour deposit standard also requires that courier authorized TACs deposit cash (revenue receipts) within 24 hours. Schedule courier pickups to deposit on the day of the appointment to ensure deposit within 24 hours. If a collected remittance has to be forwarded to the campus for processing, then forward on the day of receipt or by the next business day.
For RSPCC processing, the 24-hour deposit standard is met by scanning the paper check and submitting it for deposit no later than the first business day after the date of receipt of the check.

(4) Over the Counter Deposit Endpoint Timeliness. Over the counter deposit endpoints (TACs pre-approved by management) must limit deposits to one per day and must make deposits for credit to the U.S. Treasury's account without delay. Deposit receipts totaling $5,000 or more on the same day as received if possible. Deposits will be made as late as possible prior to the specified cutoff time to maximize daily deposit amounts. Collections totaling less than $5,000 may be accumulated and deposited when the total reaches $5,000. However, deposits must be made by Thursday of each week, regardless of the amount accumulated.

(5) Bureau of the Fiscal Service provides financial services to IRS and other federal agencies using fiscal or designated financial agents or depositaries.

(1) Accuracy. Handle a taxpayer remittance accurately and precisely. Record the exact money amount to the penny and credit to the correct tax account.
Record each payment transaction accurately. Do not round cash money amounts.
Maintain the integrity of the IRS received date. Credit each account for the earliest date received at the IRS, Department of Treasury, or by an IRS official. Use an official authorized IRS date stamp only. SeeIRM 3.8.44, Deposit Activity - Campus Deposit Activity. Refer to Exhibit 3.8.44-1. IRM 3.10.72, Campus Mail and Work Control - Receiving, Extracting and Sorting Figure 3.10.72-5 Elements of an Official IRS Received Date Stamp.

(2) Accuracy of information on systems. Enter data accurately into IRS processing systems, including the e-Trak 809 Database System and all IRS processing systems.

(3) Accuracy of Over the Counter Currency Deposits. The Bureau of the Fiscal Service requires that all agencies record denominations of currency volumes in preparation of over the counter currency deposits effective July 1, 2024.

(1) Accountability. A custodian of government funds is accountable. If necessary to transfer funds to another employee for processing, then establish an audit trail to ensure clear accountability. Refer to IRM 3.0.167, Losses and Shortages for additional information.

(1) Receipt for Payment of Taxes. Every cash paying taxpayer must be issued an official completed Form 809, Receipt for Payment of Taxes for a tax payment, fee, or shared responsibility payment under the Affordable Care Act (ACA). Issue Form 809 for other types of payment if the taxpayer requests an official receipt. Form 809 is the official receipt for payment.

(1) Separation of Duties Internal Control.
Key duties and responsibilities for payment processing are separate from duties and responsibilities for adjustment transactions and handling any related assets are separate.
For example, a payment processor cannot initiate an adjustment on IDRS, OTCnet or any other system that could change a tax. tax liability or financial deposit account.
Individuals with badge access to the secure area of Receipt and Control must have restricted IDRS access if they have access to IDRS at all.
Payment processors have research command codes and cannot adjust or change the liability in tax accounts to maintain this internal control standard. Refer to IRM 3.8.47.4.6 and IRM 3.8.47.4.7.

(1) Cash payment. All legal U.S. tender (cash) is acceptable for payment of taxes, but the IRS cannot accept cash at every location.

(2) IRS Taxpayer Assistance Centers accept cash payments by appointment only. IRS offices do not make change.

(3) Cash is handled with precision.

(4) Do not send cash in the mail (even if you receive cash).
Cash must be converted to a cashier’s check or money order and sent to Submission Processing Center for processing unless an official courier to a Treasury General Account (TGA) bank is in place by management.
Claim cash conversion expense by submitting an approved Standard Form 1034, Public Voucher for Purchases and Services Other than Personal to the Beckley Finance Center (BFC). E-mail the scanned SF 1034 to *CFO BFC Invoice Link or fax to EEfax number (855) 787-4385, (855) 787-4388, or (855) 787-4818.

(5) Cash is turned in daily, recorded and secured in a safe until the next business day’s deposit.

(6) Every customer remitting a cash payment for federal income tax, fee, or ACA payment must be issued Form 809, Receipt for Payment of Taxes for the exact amount collected. Credit the correct account. In person, count all cash back to ensure accuracy and that the customer agrees to the dollar amount.

(7) Submission Processing Centers do not accept a tax payment in person.

(8) Taxpayer Assistance Centers accept tax payments, but cannot accept cash at every location, and cannot make change.

(9) Minor coins (pennies and nickels) are not required to be accepted in person for payments under .25 cents.

(10) IRS offices do not accept foreign currency for payment.

(1) Maintain the integrity of the IRS received date. Credit each payment for the earliest date received at the IRS or Department of Treasury.

(1) Anonymous or Unassigned Account. Occasionally, a taxpayer sends a payment anonymously to an IRS field office location that may or may not have taxpayer intent clearly identified. Field office mail (unidentifiable) remittances are remittances that were not solicited by an IRS business area or are not clearly intended for a field office employee or function. Remittance policy is to process payments locally if possible.
If a field office employee in a business function that collects payments receives an anonymous payment or a payment for an unassigned account by mistake and the payment cannot be processed locally through RSPCC or PCC, then send the payment to the aligned Submission Processing Center for research and processing. Note MISDIRECTED REMITTANCE Received mm/dd/yyyy. Include the dollar amount of the remittance on the Form 3210. Refer to IRM 3.8.47.4.3.

(2) Headquarter employees located at a campus. Headquarter employees located at a campus must follow IRM 3.8.46, Deposit Activity - Discovered Remittance.

(3) Headquarter employees and Executive Offices (Not Located at a Campus). If a Headquarter employee or executive receives a misdirected remittance, then send it to the Kansas City Submission Processing Center for research and processing on the day of receipt or by the next business day using an overnight traceable method. Note MISDIRECTED REMITTANCE Received mm/dd/yyyy. Include the dollar amount of the remittance on the Form 3210. Refer to IRM 3.8.47.4.3.

(4) Form 5919 Teller's Error Advice is not issued for the late remittance category for a misdirected remittance. The payment will be researched and processed at the Submission Processing Center.

(5) Lockbox Private Delivery Service Post Office Box Misdirected Remittances. Occasionally, a taxpayer addresses a remittance to a Lockbox post office box using a private delivery service. Private Delivery Services must not deliver returns to IRS offices other than those designated. Refer to the www.irs.gov website. Form 5919 Teller's Error Advice is not issued for the late remittance or incorrect address for remittance error categories for a Lockbox or other misdirected remittance. The payment will be processed at the Submission Processing Center.

(6) Funds Received for Another Agency. If the IRS receives funds that must be deposited for another government agency (an agency under another Agency Location Code (ALC), it must deposit the funds under its own ALC and classify the transaction to its budget clearing account F3875; and Intra-Governmental Payment and Collection (IPAC) funds to the ALC for which the funds were deposited. .Refer to IRM 3.17.63.

(1) The IRS accepts checks and money orders as forms of payment but cannot accept any check written for more than $99,999,999.99 as Federal Reserve Bank will not process checks over that amount.

(1) Electronic payment options include the Electronic Federal Tax Payment System (EFTPS) and Same-day wire. Refer to Publication 966 Electronic Choices to Pay All Your Federal Taxes and the site: https://www.irs.gov/payments. Encourage electronic methods of payment.

(1) Send Large Dollar Notification E-mail. Each Submission Processing Center has a specific e-mail box for a field office to send notification that large dollars are transmitted for processing and if emergency transshipment occurs.
Provide the package tracker number on the e-mail. Campus management ensures the e-mail box is checked daily and large dollars are processed on the day of receipt.
Do not include personally identifiable information (PII) or sensitive but unclassified (SBU) data in an e-mail. Refer to IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance.
If a message is sent to the campus large dollar notification e-mail box and it cannot be read, then contact the originator by telephone, e-mail or Enterprise Electronic Fax (EEFax) for the information.
If the SPC is notified by e-mail that a large dollar package tracking number is on the way and the package is not received as expected, then access the carrier’s website to determine if a tracer is necessary and contact the originator.

(2) Large Dollar Notification E-mail by Campus

(3) Technical Difficulty with Organizational E-mail. The large dollar e-mail is important. If the large dollar e-mail has a technical difficulty, then call the Information Technology Help Desk on the telephone. Dial 1-866-743-5748. Key in Option 2 for Information Technology or use Web Chat at the link: https://bomgar2.enterprise.irs.gov/. Report the work stoppage involving multiple customers. The Help Desk or Web Chat assistor will provide you with the ticket number and the name of the manager. If you do not hear back from Information Technology, then contact the manager directly until the e-mail service is restored. Do not input a self-service ticket online because IT does not process these tickets as a priority even if you indicate that in the ticket description.

(1) Maintain the integrity of the IRS Received Date. Maintaining the integrity of the IRS received date is required: Fair and equitable tax administration with the highest ethical values and integrity in a manner to instill public trust. IRM 1.1.1, Organization Mission and Organizational Structure; IRS Values.
Credit a payment for the earliest date received by the IRS or the Department of the Treasury. Date stamp a payment document with the date actually received at the Submission Processing Center. See IRM Exhibit 3.8.44-2. Date Stamp Requirements for information on date stamping requirements.IRM 3.10.72.6. Field offices will date stamp a payment for the earliest date received.

(2) Control Source Document and Remittance Locally Throughout Payment Processing. Each campus and field office establishes a local procedure for controlling the source document and remittance throughout payment processing. Keep source documents in searchable order until correction and balancing is complete. Coordinate locally as necessary with Quality for accuracy review of work. Refer to IRM 3.8.44, Deposit Activity - Campus Deposit Activity.

(1) Submission Processing Centers and field offices report daily aggregate deposits of a single $50 million check (excluding Treasury checks) or more to the Bureau of the Fiscal Service’s Cash Reporting Branch (I Treasury Financial Manual, Part 6, Chapter 8500). Send an email to Cash.Reporting@fiscal.treasury.gov.

(2) Checks $99,999,999.99 or More. The IRS must not accept any check written for more than $99,999,999.99, as the Federal Reserve banks will not process checks over that amount.

(1) Collection Field function area directors may authorize the use of Treasury’s Seized Currency Collection Network (SCCN) through the Bureau of the Fiscal Service (BFS) for planned cash seizures.
Using SCCN means a revenue officer will deposit funds through a financial agent designated and specified by BFS. The financial agent will send funds to the Ogden Agency Location Code (ALC) by Fedwire: Receiving ABA 091036164; Beneficiary string 000000006:SEIZ::10404:00:00:

(2) Collection management must pre-arrange SCCN cash processing at least one week in advance through the BFS Over-the-Counter Division.

(3) A revenue officer assigned to seize cash must complete their Form 809 and provide Part-2 to the taxpayer. Write “Contents of Cash Register Seized” on top of Form 809 Part 1, per IRM 5.10.3.15.
Write the Fedwire confirmation number and date in the cash conversion space of Form 809 Part-3. Write the EFT number in the Deposit Trace ID space.

(4) The Ogden Field Office Payment Processing Unit clerk will follow IRM 3.8.47.6.29 Form 809 Review for Seized Cash Deposited through Seized Currency Collection Network (SCCN).

(5) Seized cash accounting documents are posted in the Field Office Over the Counter Deposit (FOOD) SharePoint site: https://irsgov.sharepoint.com/sites/WIFOOD. Click on Cash Seizures.

(1) Adequate security equipment and facilities must be provided to safeguard money, securities, etc., handled in the Field Office Payment Processing Function. All requirements listed in IRM 3.8.45 Deposit Activity-Manual Deposit Process must be strictly adhered to and are not repeated in this manual.

(2) If any employee suspects embezzlement, fraud, theft or identity theft, then report it to the TIGTA Office of Investigations at 800-366-4484 immediately upon discovery. If a Form 809 book is suspected as stolen, used in a crime, or found at a crime scene, then report it to TIGTA, then also inform the campus Remittance Security Coordinator (RSC).

(3) All employees must take care to protect and safeguard Sensitive But Unclassified (SBU) data (including PII and tax information). IRM 10.5.1, Privacy and Information Protection, Privacy Policy provides an introduction to Privacy, Governmental Liaison and Disclosure (PGLD) and a foundation for IRS privacy policy.
A loss of PII could result in information being compromised to perpetuate identity theft. PII information must be encrypted on computers, faxes, and secure e-mail. Sanitize PII unless there is a business reason. Send documents with Sensitive But Unclassified (SBU) Information including Personally Identifiable Information (PII) through the Enterprise Electronic Fax (EEFax) system.
If you suspect or know of a potential information loss, report it immediately upon discovery to your manager, the TIGTA Office of Investigations at 800-366-4484, and to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) using the PII Breach Reporting Form. Complete the PII Breach Reporting Form, located at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2. Refer to IRM 3.8.47.4.10 and IRM 3.8.47.4.11.

(4) Submission Processing Centers must issue a Form 809 book with obscured TIN spaces on Part 4 to revenue officers (ROs). Refer toIRM 5.1.2 Remittances, Form 809 and Designated Payments.
If an RO has a Form 809 book without an obscured TIN space, then replace it. Issue a new Form 809 book to the employee and input Form 5919 Teller’s Error Advice for the book serial number for Hard Copy Response required in the e-Trak 809 Database System to recall the old Form 809 book and provide the campus address. Refer to IRM 3.8.47.7. Refer to IRM 3.8.47.6.18.1 procedure for How to Recall a Partially Used Form 809 Book.

(5) Store Form 809 in an individual locked bag or box inside a safe or high-level security container, such as the fire safe cabinets in the restricted area (limited area) of Receipt and Control.

(1) Adhere to information technology, equipment and system security rules. Mandatory briefings are conducted annually regarding these requirements for certification.

(2) Protect Sensitive But Unclassified (SBU) data including Personally Identifiable Information (PII) in handling hardcopy documents. Enterprise Electronic Fax (EEFax) is the standard for secure faxing of documents.
Use EEFax for sending all acknowledgements of remittances received in the Field Office Payment Processing Unit and keep proof of transmission. Do not e-mail documents with PII or SBU routinely. If you must use e-mail, then make sure the e-mail is encrypted.
If you suspect or know of a potential information loss, then immediately upon discovery report it to your manager, the TIGTA Office of Investigations at 800-366-4484, and the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) 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 a problem with the online form or any question about completing the online form. Refer to the Disclosure and Privacy Knowledge Base at https://irsgov.sharepoint.com/sites/ETD-KMT-KB003/SitePages/Privacy/Report_Losses_Thefts_Disclosures/Report_Losses_Thefts_Disclosure.aspx for additional information on Encryption.

(3) Secure e-mail.
Do not e-mail documents with SBU data and PII information routinely.
Field Office Payment Processing employees issue all Form 5919 Teller's Error Advice through the e-Trak 809 Database System and supporting documentation is included in the system.
Field office managers have access to information sent to Submission Processing through the Account Management Services System (AMS), Integrated Collection System (ICS), Form 809 book serial number, retention files and hard copies.

(4) Secure fax via Enterprise Electronic Fax (EEFax) System.
Enterprise Electronic Fax (EEFax) is the standard for faxing at IRS. Receipt and Control employees must use EEFax to fax documents with Personally Identifiable Information (PII). The Field Office Payment Processing Unit uses EEFax for sending acknowledgement copies for remittances received.
All faxes must have the confidentiality notice created in the setup process prior to sending any document via EEFax.

(5) If you must assist an acting manager with a par action in place, and the acting manager does not have access to the e-Trak 809 Database System, then provide the Form 5919 Teller's Error Advice report via EEFax. Employee individual EEFax numbers can be viewed via the Microsoft Outlook Properties Phone Tab on the Global Address Directory.

(6) Access to e-Trak 809 Database System. Refer to IRM 3.8.47.25 Obtaining User Access to e-Trak 809 Database.
e-Trak 809 Database System is a management application.
Managers request access to e-Trak 809 Database System through BEARS as follows:

1. Access BEARS system.

2. From My Application screen click the request new application button.

3. Type PROD USER E-TRAK 809DB in the Application Name box, and select the campus sub-application name (Austin, Kansas City, Ogden or HQ).

   Note: HQ is reserved for Headquarter personnel only.

4. Click the search button, scroll up/down to locate the required application.

5. Then click the next button.

6. In the Special Instructions box the user includes the effective date, job title or role.
   Field Office Payment Processing Unit Field Office Payment Processing Unit Clerk roles are Teller, Issuer, Inspector, or Campus Administrator.

   Note: The Issuer cannot also have the Inspector role.
   

   
   Field Office Payment Processing Unit manager roles are Campus Manager, HQ Admin, Campus Admin and Remittance Security Admin (for campus managers that received work from a consolidated site).

   Note: The campus manager cannot have the inspector role.
   

   
   Manager roles (other than the Field Office Payment Processing Unit manager) are Group Manager, Territory Manager, or Area Manager.
   Analysts request the Business Operating Division (BOD) Analyst role.
   
   Submission Processing Center users must indicate the date of activation of IDRS RSTRK with Definer R.
   If an acting manager is requesting access for a temporary assignment, then the effective date of the par action (beginning and ending date of management assignment) is required to be entered in the comments section when requesting access to e-Trak 809 Database System.
   

7. Campus Administrators may approve BEARS requests for
   managers of record (with par action) in their servicing area offices and campus,
   employees assigned to the Field Office Payment Processing Unit,
   Planning and Analysis (P&A) staff with approval of the Chief Planning & Analysis for the respective campus for BOD analyst role only.
   Non-supervisory and other personnel are not authorized for access to e-Trak 809 Database System.
   

8. Add the approved user to e-Trak 809 Database System as both an employee and a user using Campus Admin role. To add the employee, go to Tracking In Box. Select Employee, then New. Enter the SEID and tab through to complete the other fields. Save. After saving, do a search of the employee SEID. Review the organizational alignment for accuracy.
   To add as a user: From the Administration tab of the home page, select Manage User, then New User. Enter the user’s name as displayed on Discovery Directory. The account name is the employee SEID. Authentication type is Single Sign On. Select the Default role requested by the user. If a user has adaptive equipment, then select Usability. Save.
   After you enter the new user, then perform a search of the employee SEID. Click on the Organizational Unit. Click on the Plus + sign adjacent to IRS, and select the appropriate local campus. Save. Ensure that all the other information populated correctly.

(7) Do not delete users.
Do not delete manager records from the e-Trak 809 Database System. If you receive a deletion request through BEARS, then approve the request , but do not delete the manager from e-Trak 809 Database System. Simply change the user status to inactive and save. Inactive status locks the manager account and keeps the record as for the duration of the required statute period. The e-Trak Operations and Maintenance Team will delete records when the statute period expires.
This means users with permission for the Group Manager, Territory Manager, Area Manager, Operations Manager, Campus Manager, Campus Administrator, HQ Administrator, Teller, Issuer, Inspector and Administrator roles must not be deleted from e-Trak 809 Database. A user with only the BOD Analyst role may be deleted when use is no longer needed, because BOD analyst role is read only.

(8) Prohibited Characters in e-Trak 809 Database.
Some special characters are not allowed in comments field. Do not use a dash (-), hyphen (-), slash (/), backslash (\) or dollar sign ($) in e-Trak 809 Database System.

(1) Internal Control and Security. Internal control of tax receipts and personally identifiable information (PII) is required to ensure security during transit.
On rare occasions, you may have to transship a remittance for processing.

1. Complete Form 795-A, Remittance and Return Report to list each remittance, TIN and the dollar amount of each check. Form 795-A is a transmittal that tabulates the dollar amount. Request that an acknowledgment copy is returned as proof of delivery of each item. If transshipping multiple remittances for processing, then sort and complete a separate Form 795-A for Payment Type Perfect and Payment Type Imperfect. Imperfect payments require research to determine the correct application. Annotate the Enterprise Electronic Fax (EEFax) number of the originating office for the return of the acknowledgement copy.
   
   

2. Send a copy of the completed Form 795-A with the remittance(s). Request that each remittance received is checked off, signed and dated, and the checked copy is returned through EEFax as acknowledgment of each item. Retain a copy of Form 795-A or other remittance transmittal as directed by local management.
   
   

3. Double wrap each remittance in an opaque envelope or box and affix a completed mailing address label to the inside and to the outside envelope or package. Use shipping material appropriate for the weight of the package.
   
   

4. The originator 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 control must include the amount by Taxpayer Identification Number (TIN) correlated to the package tracer information.

   Example: A transit provider informs the IRS that package number 12345-6789 was destroyed. The originator must have a control to allow proper identification of an impacted taxpayer by amount and type of tax to grant relief.
   

   
   
   

5. The sender or originator must follow-up within 2 business days to ensure delivery of the remittance package. Use UPS CampusShip and 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 12888UPS CampusShip: Electronic Shipping Methods for instructions. UPS Quantum View can notify up to 5 e-mail addresses. Refer to Document 12889
   

6. You can access the carrier's website, e.g., ups.com, or usps.com and trace the package. Follow up in 10 working days if the acknowledgement copy is not received. An acknowledgement copy must indicate each remittance and item listed was received. The Field Office Payment Processing Unit will use Enterprise Electronic Fax (EEFax) to send an acknowledgement copy to the originator and keep the evidence of successful transmission attached to the acknowledgement copy. File as directed by local management.
   

7. Sender or originator must immediately upon discovery report a lost, stolen, or missing remittance or remittance package to the TIGTA Office of Investigations at 800–366–4484 if believed to be stolen or involved in a crime and to the Remittance Security Coordinator. If a remittance package contains Sensitive But Unclassified (SBU) data including Personally Identifiable Information (PII), refer to IRM 3.8.47.4.11 for reporting a lost remittance with PII. Refer to IRM 3.0.167.10.2, Losses in Transit Procedures.
   Refer to procedure for reporting a lost remittance with PII in IRM 3.8.47.4.11.
   

8. If you suspect or know of a loss, theft, or improper disclosure of sensitive or personally identifiable information (PII), then you must report the breach through your manager immediately upon discovery. Refer to procedure for reporting a loss of PII. Refer to IRM 3.8.47.4.12.
   

9. If the sender has already reported an incident or breach, then ask the sender for the incident number, and reference that number in your report.
   

(2) Management Review. 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) Internal Control and Security. A taxpayer may return an IRS or other government refund check to an accepting field office for credit to a tax account.

(2) A check made payable to the United States Treasury, Internal Revenue Service, IRS, Commissioner, Department of the Treasury, Social Security Administration or any agency or department of the United States Government is construed to be a payment to the United States Government.

(3) At the campus, a returned refund check received by the Field Office Payment Processing function must be routed to the Payment Perfection Unit (PPU) or to the Clerical Unit for centralized control as directed by local management. If the units are combined, then route the returned refund check as directed by local management to the employee performing PPU duty.
PPU will credit a returned refund check through Integrated Submission and Remittance Processing (ISRP). A field office sending a returned refund check will:

1. Use a completed Form 3210, Document Transmittal, listing the content(s).
   Indicate the check symbol, check number and the dollar amount of each check.
   The check symbol and check number are in the upper right-hand corner.
   Form 3210 is at the following link: Form 3210 Document Transmittal.

   Note: If Field Office Payment Processing and PPU units are combined, then process the valid government checks for payment of taxes through ISRP.

2. The name of the sender (originator), return address (with stop number), Enterprise Electronic Fax (EEFax) number and telephone number is required on the Form 3210.
   

3. Annotate "Returned Refund Check Received on mmddyyyy", in the remarks section of Form 3210. Annotate your EEFax number in the return address section of Form 3210 and include it in the remittance package. Request the acknowledgment copy be returned via EEFax as proof of delivery.
   

4. Double wrap the returned refund check(s) in opaque envelopes or boxes. Use shipping material appropriate for the weight of the package.
   

5. The sender must establish a log to ensure delivery and then follow up within 10 business days. Check the log daily. If an acknowledgement is not returned or if all refund checks listed were not marked as received, then follow up. The location of the log is determined by local management.
   

6. Immediately upon discovery report a loss, theft or improper disclosure of PII or sensitive information to your manager, TIGTA, and PGLD using the PII Breach Reporting Form located at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2. Refer to IRM 3.8.47.4.11 for reporting a lost remittance with PII. Refer to IRM 3.8.47.4.12.
   

(4) Management Review. Supervisors are responsible for determining the location of the log and must conduct and document a managerial review at least once each quarter to ensure procedures are being followed. A manager may conduct a managerial review more frequently.

(1) Managers have specific responsibilities relating to the security, internal control, issuance, and disposition of Form 809, in addition to security responsibilities for every deposit manager: the care that must be given any remittance handling IRM 3.8.45.2.3.It
A manager must activate RSTRK with Definer R on the IDRS profile of an employee with blank Form 809 responsibility. Form 809 must be handled with the same care and precision as cash. The following procedures are required when handling Form 809.

1. Form 809 Serial Number Systemically Assigned. Form 809 is serial numbered and issued sequential. File blank Form 809 inventory in numeric sequence and store in the fire safe cabinet(s) provided or other type security safe.
   The e-Trak 809 Database System selects the Form 809 book serial number for issuance. If the system selects a serial number that is not in inventory, then there is a missing book at the campus. If a Form 809 book is suspected as stolen, used in a crime, or found at a crime scene, then report it to TIGTA, then also inform the campus Remittance Security Coordinator (RSC). Report the loss through the Campus Manager to TIGTA and the Campus Remittance Security Coordinator. Refer to procedure in IRM 3.8.47.4.10.
   

2. Obtain Authorizing Official by Name. Obtain written authorization signed by a delegated official before issuing a Form 809 book to an employee for the first time. Keep the list of delegated officials available for an employee to check before issuing a Form 809 book.
   Keep original signed authorization memoranda in the front of the Form 809 Part 3 audit file. After the initial authorization, an employee reorders a Form 809 book by submitting the request form from their current book to the servicing Submission Processing Center.
   

3. Authorizing Official Delegated by Director. The Area Director or Field Director must designate the official authorizing issuance of Form 809 book.
   

4. Individual accountability: Assign to one individual with backup. Accountability and control of unissued Form 809 receipt books must be assigned to one individual at the Submission Processing site, with an appropriate backup individual.
   

5. Separate duties of Form 809 Issuing and Form 809 Verification. An issuer of Form 809 book must not be assigned a Form 809 book or be responsible for verification of blank Form 809. The issuer in e-Trak 809 Database must not have the inspector role.
   

6. Individual accountability: Do not share a Form 809 book. Employees cannot share a Form 809 book. Each assigned book is for the exclusive use of the employee. A manager must not allow a Form 809 book to be reassigned to another employee.
   

7. Store Form 809 book securely. Each employee's Form 809 book must be stored in a separate locked security container and stored in a locked container. Refer to IRM 10.2.14, Physical Security Program - Methods of Providing Protection. See IRM 10.2.14.7.4 Methods of Providing Protection, Control and Safeguarding of Keys and Cipher Locks.
   

8. Do not use official Form 809 for Training. Form 809 with an actual serial number cannot be used for training. Use a photocopy of a sanitized receipt without a serial number for training.
   

9. Void Form 809 Receipts Properly. To void Form 809, write VOID across the face of each copy. Enter the reason for voiding on the reverse of Form 809 Part-1. Send all four parts of voided Form 809 to the servicing Field Office Payment Processing function.
   

10. Unannounced Documented Review of Form 809 Book. Submission Processing managers must conduct and document an unannounced review of the Form 809, Receipt for Payment of Taxes book assigned to their employees, no less than once during each quarter. Documentation includes the date of review and Form 809 serial numbers.
    

11. IDRS Profile Restriction. Form 809 users must have RSTRK with Definer R activated on their IDRS profile. Refer to IRM 3.8.47.4.6. This is in addition to the requirement that each employee with badge access to the secure area of Receipt and Control must have restricted access to IDRS.

(2) Secure and Store Unissued Blank Form 809. Unissued blank Form 809 must be secured in a high-level security locked container provided (or approved) by Headquarters, with Standard Form 700 Record for Security Containers completed with the names of the individuals with access. Limit access to the unissued Form 809, and keep the secure container locked when not in use, with the combination or key secured. Change the combination or locks on all containers immediately upon discovery when one of the following conditions exists:

1. Upon receipt of new security cabinet or new lock installed on the cabinet,

2. Whenever there is a change in personnel with access to the combination,

3. When there is an unforeseen absence of the remittance processing individual entrusted with the combination or lock

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

(3) Standard Form 700 Record for Security Container. You must keep a completed current (within one year) Standard Form 700 posted inside each security container, including the security container for storing blank Form 809 and other safes.
IRM 10.2.14 Methods of Providing Protection section 10.2.14.5.3 Control and Safeguarding of Keys and Cipher Lock Combinations requires that the record of combinations to the security container is maintained by using Standard Form 700.
Complete a new Standard Form 700 clearly in ink on the same date a security container is acquired. You must also complete a new Standard Form 700 on the same date a combination or lock to a security container is changed.

(4) Instruction for Completing Standard Form 700 for Submission Processing.
Complete a new Standard Form 700 clearly in ink on the same date a security container is acquired or on the date the combination or lock is changed. Part 1 below block 10 by clearly printing the following information:

1. Block 1: Area or post of duty

2. Block 2: Building name

3. Block 3: Room number

4. Block 4: Division, Branch, Section or Office

5. Block 5: Serial number of container

6. Block 6: Manufacturer & Type of Container

7. Block 7: Manufacturer & type of lock

8. Block 8: Date the combination was changed. If this is a new container, list the date the container was acquired in Block 8.

9. Block 9: Name and signature of Operations Manager, Receipt and Control, the responsible official.

10. Block 10: Names and SEID numbers of all employees with the combination or key. Note the contact information of all personnel with the combination or key.

1. List the serial number of the container in the space marked Container Number.

2. Print the combination clearly in the combination space.

3. Insert the completed Form 700 Part 2A into a security envelope and place it for retention in a secure location under control of the Operations Manager, Receipt and Control Operation.

(5) Order Standard Form 700.
Order Standard Form 700 through General Services Administration (GSA) at www.gsaglobalsupply.gsa.gov or www.gsaadvantage.gov or by phone to 800-525-8027 option 1, with either a government purchase card or Activity Address Code (AAC). The stock number is 7540-01-214-5372. At the time of this writing the cost is $23.13 for a pack of 100. Average delivery time is 60 days.

(6) How to request change of Form 809 Safe Combination. The Provide Locksmith Services ticket request available on Service Now requires your manager’s approval in advance. Steps to request locksmith services are listed in this table:

1. Access the IR Works website: https://irworks.for.irs.gov/esc.

2. Click Non-IT Services

3. Select Order from the Products and Services Catalog.

4. My Workplace

5. My desk/office

6. Provide Locksmith Services

7. Include the required information: the lock serial number, if there is a problem with the lock, and additional contact information.

(7) Enter Form 809 Individual Receipts Daily. Enter Form 809 individual receipts into the e-Trak 809 Database System daily and file the individual Form 809 receipts daily in the Form 809 audit file for the employee.

(1) Separation of Duties and blank Form 809. All individuals with blank Form 809 duty and/or badge access to the secure limited area of Receipt and Control must have a restricted IDRS profile if they have IDRS access at all.
A manager must restrict Integrated Data Retrieval System (IDRS) access for each individual with badge access to the secure area of Receipt and Control.
A manager must authorize IDRS access for an employee only if IDRS is needed to perform official assigned duties. The IDRS Unit Security Representative (USR) can add the restriction. IRM 10.8.34 Information Technology (IT) Security, IDRS Security Controls .
Employees with blank Form 809 responsibility must have RSTRK with Definer R activated on their IDRS profiles. All other individuals with badge access to the restricted area (limited area) of Receipt and Control must have RSTRK with Definer U activated on their IDRS profiles. Refer to IRM 3.8.47.4.7.

(2) Managers must review the IDRS profiles of their supervised employees. Each manager must conduct and document a review of the IDRS profile of their supervised employees every month and IDRS Command Code RSTRK with Definer R remains active. Use the IDRS Online Reports Services (IORS) System.

(3) Inspection and Verification of Blank Form 809 Inventory. Quarterly verification of blank Form 809 inventory is performed by a separate official without responsibility for the Field Office Payment Processing program.

(1) Separation of Duties in the Restricted Secure Area of Receipt and Control. Every individual with badge access to the restricted secure area of Receipt and Control must have restricted use of Integrated Data Retrieval System (IDRS) if they have IDRS access. An employee with blank Form 809 responsibility must have RSTRK with Definer R activated. All other individuals with badge access to the restricted secure area of Receipt and Control must have RSTRK with Definer U activated on their IDRS profile or no IDRS access at all.

(2) Management Review of IDRS Profile Required. Each manager reviews and documents review of the IDRS profile of their supervised employees every month and ensures the required restriction remains active and that the employee did not access prohibited command codes. Use the IDRS Online Reports Services (IORS) System: Reports Guide - IORS (irs.gov). Additional restriction applies to Form 809 book users. Refer to IRM 3.8.47.4.6.

(1) If issuance of an official receipt book is authorized, then the Issuer will log in to e-Trak 809 Database System to record issuance of a Form 809 book serial number selected by the system.

(2) Protection During Transit. Use overnight traceable method to transship the blank Form 809 book serial number selected to the authorized employee. Use a completed Form 3210, Document Transmittal to include the control number assigned by e-Trak 809 Database System.

(3) Secure Form 809 Book.

1. Prepare the book for shipment in the restricted area (limited area). Do not take a blank unassigned Form 809 book from the limited area without secure packaging.

2. Double wrap the book. Mark the name of the assigned employee and Form 809 book serial number on the inside envelope.

3. Affix a mailing label to both the inside and outside envelopes. Use the address stated on the authorization memorandum. If unclear, then the campus manager must contact the employee’s group manager.

4. Hand carry the book to the Mail Room as locally directed. Send a blank Form 809 book via overnight traceable method by the next business day after receiving a valid, complete authorization memorandum.

5. Input the package tracker number into e-Trak 809 Database System and the date of shipment. If the package tracker number is not immediately provided, then enter the package tracker number when you have it.

(4) Follow Up on the Form 809 Receipt Page. The e-Trak 809 Database System will issue a reminder if a Form 809 book is not confirmed by the assigned employee in 10 business days. If the assigned employee does not acknowledge receipt timely, then follow up with the Group Manager by phone or e-mail as directed by the campus manager.
Verify that the employee received the Form 809 book. If received, then the Issuer will enter the confirmation and then change to Teller Role and issue Form 5919 Teller's Error Advice. The error category is Not Returned or Late Confirmation Page Confirming Receipt of Form 809 Book. An appropriate response to the error category is the return of the signed receipt page to the campus.

(5) If the Form 809 Book Receipt Page is lost, and the employee received the book, then the employee must submit a signed statement instead of the receipt page. The signed statement must include the book serial number and date received.

(6) If the Form 809 book was not received by the employee to whom it was issued, then follow procedure for Lost or Stolen Form 809. Refer to IRM 3.8.47.6.19.

(1) If issuance of a Form 809 book is authorized, and the authorization memorandum states to send the Form 809 book to the employee’s manager, then the Issuer must log in to e-Trak 809 Database System to record issuance of a Form 809 serial number selected by the system. Follow IRM 3.8.47.4.8 Procedure for Sending a Blank Form 809 Book. Use the mailing address stated on the authorization memorandum. If unclear, then the campus manager must contact the employee’s group manager.
The issuer must check the box to indicate that the Form 809 book will be sent to the group manager.
The e-Trak 809 Database will track the responses of both the group manager and the employee.

(2) The Group Manager will return the signed Form 3210 acknowledging receipt of the package.

(3) Send a blank Form 809 book by the next business day after receiving a valid, complete authorization memorandum.

(1) If you believe a remittance without Personally Identifiable Information (PII), is lost or stolen, then immediately upon discovery inform your manager and report it as follows:

1. Call TIGTA at 1-800-366-4484, and

2. Contact the Remittance Security Coordinator (RSC) for your campus, and

3. Complete the Physical Security Incident Report at https://tscc.enterprise.irs.gov/irc/.
   Incident types for a lost remittance without PII are
   Counterfeit currency
   Loss of remittance (Including SmartSafe)
   Theft tax remittance

(2) If you believe a remittance with Sensitive But Unclassified (SBU) data, including Personally Identifiable Information (PII) is lost or stolen, then refer to IRM 3.8.47.4.11.

(1) If you believe a remittance with Sensitive But Unclassified (SBU) data, including Personally Identifiable Information (PII) and tax information, is lost or stolen, you must immediately upon discovery inform your manager and report the unauthorized disclosure of sensitive information/PII, or document containing sensitive information/PII breach as follows:

1. Call TIGTA at 1-800-366-4484, and

2. Contact the Remittance Security Coordinator (RSC) for your campus, and

3. Report the breach to PGLD/IM using the PII Breach Reporting Form located at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2. If you have any problems submitting the breach, then call the Incident Management hotline number at 267-466-0777.

(1) If you believe a document or item with Sensitive But Unclassified (SBU) data, including Personally Identifiable Information (PII) and tax information, is lost or stolen, then immediately upon discovery you must inform your manager and report the unauthorized disclosure of SBU data, including PII and tax information, or the loss or theft of an IT asset or hardcopy record or document containing SBU data, including PII and tax information, as follows:

1. Call TIGTA at 1-800-366-4484, and

2. Report the breach to PGLD/IM using the PII Breach Reporting Form located at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2. If you have any problems submitting the breach, call the Incident Management hotline number at 267-466-0777.

3. Report the incident/breach to Computer Security Incident Report Center (CSIRC) using the Computer Security Incident Reporting Form, or by calling CSIRC at 240-613-3606, if the incident/breach involves the loss or theft of an IRS IT asset.
   See the Report Losses, Thefts or Disclosures page located at https://irsgov.sharepoint.com/sites/ETD-KMT-KB003/SitePages/Privacy/Report_Losses_Thefts_Disclosures/Report_Losses_Thefts_Disclosure.aspx on the Disclosure and Privacy Knowledge Base Site for information concerning incident and data breach reporting requirements.

(1) Field Office employees use overnight traceable service or other traceable approved method to transship collected remittances to their servicing campus at the Submission Processing Center official use only mail stop for employees to send remittances for processing.
Field offices direct taxpayers to the Submission Processing use the public overnight mailing address listed on IRS.gov.

(2) Submission Processing Centers have an official use only address for field office use.
To ensure the security, accountability, and timeliness of tax receipts during transit, each Submission Processing site must provide a specific, official use address designated for field office employees to mail remittance packages. PO Box addresses cannot be used for private delivery services.

(3) Formally communicate the specific address for remittances to aligned field offices.
Field Director, Submission Processing or designee must inform area offices by memorandum to the director level of any changes to the designated address for field office remittance packages at least ten (10) days in advance of any change. IRM 21.3.4, Taxpayer Contacts - Field Assistance, IRM 5.1.2, Field Collecting Procedures - Remittances, Form 809 and Designated Payments, IRM 21.1.7, Accounts Management and Compliance Service Operations - and IRM 4.4.24, AIMS Procedures and Processing Instructions - Payments and Remittances authors must receive a copy of the formal memorandum. IRM authors are listed on SERP at the following link: http://serp.enterprise.irs.gov/content/irms/irm-authors.html.
State that the specific address for remittances is only for the use of field offices and employees in the field.

(4) Security requirements for the campus mail opening operation.

There are specific security requirements for the mail opening operation:

1. Open all packages in the Receipt and Control secured area AND in the area that has a contained ventilation system. The individual opening a field office remittance package must also verify its contents and sign and date the transmittal.
   

   Example: If the Field Office Payment Processing area is not in an area with a separate ventilation system and opening mail in the Field Office Payment Processing area compromises physical security, then the designated Field Office Payment Processing Unit Clerk will open the mail in the area with the contained ventilation system, or a mail room employee may verify the remittance transmittal. Either way, the individual opening the remittance package must verify its contents, and sign and date the transmittal.

   
   

2. The campus receiving area must direct the unopened remittance packages to the remittance processing area immediately upon receipt.
   

3. An assigned Field Office Payment Processing Unit Clerk must open and examine, officially date-stamp, verify the physical contents and contents listed on the transmittal, mark all received items with a distinctive check mark ✓ in green, and
   note any missing items on the transmittal document and then sign and date transmittal document.
   Take immediate action if an item is missing.
   Retain the envelope(s) with the tracer information.

   Note: Mark only items that are actually received. If an item is not received, then note the transmittal that it was not received. Take immediate action if remittances, Form 809 or PII are missing from a package. Refer to IRM 3.8.47.5.1(4)g below.

   Note: Official date stamps are described in IRM 3.10.72 Receiving, Extracting and Sorting, Figure 3.10.72-5 Elements of an Official IRS Received Date Stamp.

   
   

4. Acknowledge receipt of all remittances and Form 809 with a distinctive check mark adjacent to the item and return the acknowledgement copy by EEFax within 5 working days and keep the evidence of successful transmission attached to the acknowledgement copy and file as directed by local management.
   If the transmittal lists all non-remittance items and Form 809 is not an item, then mark adjacent to the item and return the acknowledgement copy within 10 working days.
   Originators of remittance packages are required to provide an EEFax or Fax number for acknowledgement. Return the checked off copy of the transmittal to the originator at the specific EEFax or fax number listed on the transmittal.
   Refer to plain instructions for using EEFax at the link: https://irsgov.sharepoint.com/sites/WI/SitePages/FA27.aspx. and How To Guides.
   Employee individual EEFax numbers can be viewed via the Outlook Properties Phone Tab on the Global Address Directory. Refer to Instructions for Locating the EEFax Number Associated with An Individual Number User in the EEFax How To Guide. The url address is https://irsgov.sharepoint.com/sites/WI/SitePages/FA27.aspx.
   

5. Once opened, remittance packages are subject to extraction and candling requirements to ensure all contents are extracted from packages, as stated in IRM 3.10.72 Receiving, Extracting, and Sorting.
   
   

6. Date stamp Form 809 Part 3 on the back of the form with the actual date it is received at the campus. If the Form 809 is internal, then date stamp it with the date it was received in the Field Office Payment Processing function.
   

7. If any remittance, unissued Form 809 receipt, or personally identifiable information (PII) is missing from the package, the Field Office Payment Processing Unit Clerk must take immediate action. Do not discard the envelope(s) with package tracer information.
   Inform local management. Contact the originator. If the originator does not have the remittance or unissued Form 809 receipt, immediately upon discovery report as a loss or shortage.
   Follow IRM 3.0.167 Losses and Shortages procedures. You are required to immediately report every loss to the campus Remittance Security Coordinator and to TIGTA. You are required to immediately upon discovery report all information losses to your manager. Managers will ensure notification to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) 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 a problem with the online form or a question about completing the online form. Refer to IRM 10.5.1 Privacy and Information Protection, Privacy Policy and IRM 10.5.4 Privacy and Information Protection, Incident Management.
   

8. Return a remittance transmittal to the originator at the specific EEFax number listed on the transmittal within five working days of receipt.
   

9. A field office official (originator or designee) must request acknowledgement of a remittance transmittal if not received within 5 business days. Send request via by EEFax to the Field Office Payment Processing Unit at the number for the destination Submission Processing Center.
   Austin Field Office Payment Processing Unit EEFax number is (855)-568-7537.
   Kansas City Field Office Payment Processing Unit EEFax number is (877)-539-1038.
   Ogden Field Office Payment Processing Unit EEFax number is (855)-318-9148.

(1) Examine each remittance package carefully and verify that the contents of the package listed on the transmittal are received and maintain the integrity of the IRS received date. Refer to IRM 3.8.47.2.3.

1. Examine the package. If tampering is evident, and Sensitive But Unclassified (SBU) data including personally identifiable information (PII) and/or a remittance or Form 809 may be missing, then a potential theft and/or breach may have occurred. Refer to procedure for reporting a lost remittance with PII. Refer to IRM 3.8.47.4.11 and refer to IRM 3.0.167, Losses and Shortages.
   

2. Determine if all pages of the remittance transmittal are included.
   

   Example: A remittance transmittal lists 8 pages. Only 7 pages are received. Contact the originator to determine if a page is missing. Inform your manager. A potential breach may have occurred. Refer to procedure for reporting a loss of PII, IRM 3.8.47.4.12.

   
   

3. Examine each remittance item listed and place a distinctive check mark next to the item in green to indicate it was received.
   If the remittance item is not clearly marked with a distinctive check mark, the originator may question whether the item was received. If a remittance is missing, then you have a loss or shortage. If the remittance contained PII, then you have a breach. Do not discard the envelope(s) if an item is missing. Contact the originator immediately upon discovery. Inform your manager. In addition to contacting the originator, input Form 5919 Teller’s Error Advice into the e-Trak 809 Database System. Refer to IRM 3.8.47.7.3.
   

4. You must report incidents of missing, lost, stolen, or altered remittances (checks, money orders, etc.) and lost or stolen unissued Form 809 immediately upon discovery with personally identifiable information. Inform your manager. Report to the TIGTA Office of Investigations at 800–366–4484, to the campus Remittance Security Coordinator (RSC) and complete the PII Breach Reporting Form, located at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2.
   

   Note: It is important to report a breach through your manager and issue Form 5919 Teller Error’s Advice.

   
   

   Example: A check is listed on a transmittal, but not received in the package. Inform your manager, who will initiate contact with the originating manager. Input Form 5919 for hard copy response required. The required response is the check. If the field manager cannot locate the check, then a potential theft and/or loss of PII may have occurred.
   

   
   

5. You must report any loss of personally identifiable information (PII) immediately upon discovery through your manager, to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) 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 a problem with the online form or a question about completing the online form. Notify the TIGTA Office of Investigations at 800–366–4484 and the campus remittance security coordinator.
   

6. Examine the remittance package for timeliness, critical errors and prepare for processing. Ensure money amounts listed are the same as money amounts received. Refer to IRM 3.8.47.7.1.
   

7. Date stamp each document (with the official date stamp) for the date received at the campus.
   

8. Sign and date the remittance transmittal in the lower right-hand corner.
   

9. If you discover a critical error, then input Form 5919 Teller's Error Advice to e-Trak 809 Database System. Refer to IRM 3.8.47.7.1 and IRM 3.8.47.7.2.
   

10. Return an acknowledgment copy to the originator at the specific e-Fax or fax number listed on the remittance transmittal within five working days.

(2) When examining remittance package content, ensure that each item listed on Form 3210, Document Transmittal and Form 795-A and Form 795-A(CG), Remittance and Return Report is included.

(1) Form 3210, Document Transmittal for Field Office Collected Remittances. Many field offices use Form 3210, Document Transmittal to transmit remittances. Additionally, an office may use Form 3210 to combine multiple Forms 795-A. Form 3210 transmits documents with or without payment.
If Form 3210 is used to transmit remittances, then all remittances must be transshipped by the next business day. Apply timeliness and applicable critical error criteria to all field office receipts, except misdirected remittances and remittances delayed by an overnight service provider. Critical errors are listed in IRM 3.8.47.7.1. Critical errors related to Form 3210 without Form 809 are listed in IRM 3.8.47.5.3.1 Error Discovered on Form 3210, Document Transmittal for Remittance - No Form 809.

(2) Verify that each item was received, and that the transmittal lists all items. If used to transmit remittances, then the individual money amounts, and a total of the amount of the items must be displayed.

(3) The table below indicates the steps necessary in receipting the Form 3210.

(1) Procedure for sending tax receipts to a Submission Processing Center. IRS offices and field employees must send receipts to the aligned Submission Processing Center at the dedicated official use only address identified by the Submission Processing site. Post Office Box (P.O. Box) addresses cannot be used for private delivery services.

1. Send remittances by overnight traceable method. Use overnight traceable method to send remittances to the designated Submission Processing Center. This ensures that we meet our corporate responsibility for timely payment processing and customer service. Use the contract overnight service provider or registered mail with the United States Postal Service. Double wrap these mailings in opaque paper envelopes or boxes to protect taxpayer information.
   

2. Tax receipts must be timely. Transship to the designated Submission Processing Center on the day of receipt from the taxpayer, or as soon as possible the next business day. Do not send cash in the mail. Convert cash to a money order (or bank draft) payable to IRS before mailing. Claim cash conversion expense by submitting an approved Standard Form 1034, Public Voucher for Purchases and Services Other than Personal to the Beckley Finance Center (BFC). E-mail the scanned SF 1034 to *CFO BFC Invoice Link or fax to EEfax number (855) 787-4385, (855) 787-4388, or (855) 787-4818.
   

3. Include a completed transmittal listing package contents and a completed Form 3244 or other posting document for crediting accurately if the remittance is not attached to an original tax return. Also use a Form 3210 Document Transmittal or Form 795A Remittance and Return Report as a transmittal document, listing specific package contents that will be verified as received and acknowledged. Form 809, Receipt for Payment of Taxes are transmitted via Form 795-A or Form 795-A(CG), Remittance and Return Report. The name of the sender, their return address (with stop number), EEFax or fax number, and telephone number are required on all transmittals.
   

4. Establish a control to ensure delivery of tax receipts. The control must include dollar amounts of taxpayer receipts by Taxpayer Identification Number (TIN), correlated to the package tracer information.

   Example: A transit provider informs the IRS that package number 12345-67-89 was destroyed, a control is needed that enables proper identification of impacted taxpayer(s) so that relief could be granted.
   

   Caution: If a remittance package is lost during transit, the sender must report it to TIGTA at 800-366-4484 and personally identifiable information (PII) losses must also be reported to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) using 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 question about completing the online form.

   
   
   Submission Processing Centers must place a distinctive check mark next to all remittances received and send an acknowledgement via EEFax within five (5) workdays.
   Senders must follow up with the destination Submission Processing Center within ten (10) workdays on remittances that have not been acknowledged.
   

5. Preparing remittances for mailing.
   The inside envelope or box is required to contain the following:
   Name and title of the person who is authorized to open the package,
   Address of the receiving office, including Mail Stop number and
   Return address of the office mailing the package.
   "Limited Official Use" is required to be clearly marked or stamped on the front and back of the inside envelope or box. Use of an E-19 or E-20 "Confidential Information—To be opened by addressee only" envelope is acceptable.

   Note: The responsible official authorized to open the package is Submission Processing Operations Manager, Receipt and Control. The Operations Manager may designate specific staff members who may open the package. We recommend that "LARGE" be annotated on envelopes containing a single remittance of $100,000 or more or if the aggregate total of remittances is $100,000 or more.

   
   

6. The outside envelope is required to contain the following:
   Title of person authorized to open the envelope or box,
   Name of the person must not be included,
   Office name and address of the receiving office, including Mail Stop Number and
   Return address of the office mailing the remittance package.

(2) The Submission Processing Center specific address for remittance (with stop number), key contacts, and e-mail addresses are listed on the Field Office Payment Processing site. See Field Office Payment Processing. IRS offices use the Campus Ship tool to ensure the correct address. Refer to the Office of Postal Policy site: See UPS Campus Ship.

(1) Form 795-A (CG), Remittance and Return Report is the ICS generated transmittal.
Field Office Payment Processing Unit Clerks review and verify receipt of Form 795-A CG, Remittance and Return Report and Supplemental Remittance and Return Report hard copy collections.

(2) If any non-remittance item with PII or remittance is missing, then note the transmittal document that it was not received and immediately inform your manager for contact with the originator regarding the missing item. You will also note the transmittal document in green and issue Form 5919 Teller's Error Advice. Refer to IRM 3.8.47.7.2.
The error category for a missing remittance is Missing Payment.

(3) Form 795-A (CG) does not require close review of entity information since it is systemically generated. Check the name and compare to the Form 809 listed to ensure it is the same employee's transmittal.

(1) The Integrated Collection System (ICS) is an internal computing system used by revenue officers. It generates Form 795-A(CG). Field Office Payment Processing Unit Clerks in Ogden can have read-only capability for researching the intended application of a payment as a contingency.

(1) If the submission of returns or remittances is delayed or for expeditious routing of large remittances, the originator will transmit remittances on a supplemental Form 795-A and Form 795-A(CG). The Supplemental Form 795-A is the same as Form 795-A, except that the originator will write "Supplemental" on the top of the form.

(2) In reviewing the Supplemental Form 795-A, Field Office Payment Processing Unit Clerks follow the same steps as for the Form 795-A. In addition, make sure it contains the following:

• The date items were received,

• An explanation for the delay, written on the reverse side of the original,

• Field office manager's signature or initials (indicating approval).

(3) If the remittance is late, then enter Form 5919 Teller's Error Advice for supplemental late remittance into the e-Trak 809 Database System. In the teller comments section annotate Late Supplemental remittance. If an explanation is provided on the Supplemental, then include that statement in the teller comments. Also include the statement: Informational Only-no response is required.
Late supplemental remittances are included on the Trends and Patterns and Late Remittance reports to area offices.

(4) Supplemental Form 795-A procedure must be followed by TACs when RS-PCC is down due to systemic reasons and the TAC is directed to transship. Supplemental Form 795-A must include the RS-PCC downtime date(s).
When received at the Submission Processing Center, RS-PCC downtime dates are not counted as business days when applying the timeliness criteria for citing late remittance and issuing Form 5919 Teller’s Error Advice Notice.

(1) Form 809, Receipt for Payment of Taxes, the official receipt for taxpayer payments, is very important because it represents money. Handle with the same care and precision required for cash handling. IRM 5.1 2 Field Collecting Procedures - Remittances, Form 809 and Designated Payments and IRM 21.3.4, Taxpayer Contacts - Field Assistance, prescribes field office employee procedure for Form 809 handling for SB/SE and TS Field Assistance, respectively. Additionally, IRM 4.4.24 AIMS Procedures and Processing Instructions - Payments and Remittances provides processing procedure for payments by Examination function employees.

(2) All Submission Processing employees assigned to issue, verify, inspect, or reconcile blank Form 809 must enter accurate information in the e-Trak 809 Database System and adhere to all internal controls.

(3) Each book of Form 809 receipts contains 50 consecutively numbered four-part Form:

• Part 1, Posting Voucher

• Part 2, Receipt for Payment of Taxes

• Part 3, Memo Copy (remittance processor copy)

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

(1) Campus managers for the Field Office Payment Processing Program must establish and maintain open lines of communication with key officials of their servicing area offices. Campus managers are listed on the e-Trak 809 Database System home page.
If you are contacted regarding an issue that is national in scope, but not a Submission Processing issue, then tactfully encourage the employee to discuss with their manager or the Headquarter analyst for remittances for the operating division or function.
Field Office Payment Processing Unit Clerks must not answer technical questions regarding policy or procedure for other functional areas. Rather, tactfully refer them to their designated Headquarter analyst, area analyst or manager. Each business function has an Internal Revenue Manual and Headquarter analyst assigned to their program to ensure communications and procedures are accurate, clear and complete.
Headquarter analysts for remittances are listed on the Field Office Payment Processing site. Field Office Payment Processing

(2) Telephone Log. Field Office Payment Processing campus managers and/or staff will occasionally receive telephone calls regarding payment issues. Record all incoming telephone inquiries on a telephone log and provide to the designated Planning and Analysis staff analyst for Field Office Payment Processing.
Planning and Analysis staff will review nature and volume of inquiries for further action. Immediately upon discovery inform your manager if calls indicate a quality or systemic issue in Submission Processing. Provide local points of contact for campus issues that surface frequently, such as payment tracers.

(3) Be on the lookout for quality and/or systemic problems. Inform the Headquarters Submission Processing analyst if field offices are calling about issues that are national in scope, e.g., any issue requiring an IRM change and any void in processes.
Surface issues to the Headquarters analyst for the Field Office Payment Processing program through Planning and Analysis staff.

(1) Responsibilities of a Field Office Payment Processing Unit Clerk are listed in IRM 3.8.47.1.3 Responsibilities.

(1) Responsibilities of the Field Office Payment Processing campus manager are listed in IRM 3.8.47.1.3 Responsibilities.

(1) The Campus Manager is the designated liaison and will establish and maintain open lines of communication with key officials of area offices aligned for Form 809 controls and collected remittances. The name of the Campus Manager is listed on Form 5919 Teller's Error Advice and on the e-Trak 809 Database System home page. Campus manager will communicate with field offices as follows:

1. Misdirected Form 809
   Rarely, Form 809 may be sent to the wrong campus. The liaison communicates with other campuses to ensure Form 809 is routed to the correct site.
   

2. Annual Reconciliation of Form 809 (Official) Receipts
   Campus managers coordinate with field office managers and management officials to update organizational information, ensure e-Trak 809 Database information is accurate and current, annual review lists, and report and resolve any discrepancies. The campus manager provides the Form 809 Book Review Not Certified Report to accountable officials at the end of the review period.
   

3. Remittance Transmittals
   If remittance transmittals require research or any requests for copies will be directed to the campus manager.
   

4. Communications Regarding Current Remittance Issues
   Conference calls may be hosted regularly during the peak-payment processing periods and other times. It may be necessary to communicate other remittance issues.

(1) Form 809 will be printed annually and shipped directly to campuses. All Form 809 procurement for printing must be approved by Headquarters Accounting and Deposit Section and Headquarters Collection Policy Analyst. The campus manager provides a monthly report of inventory to Publishing for monitoring printing needs. Refer to IRM 3.8.47.10.

(2) Austin, Kansas City and Ogden Submission Processing Centers service Form 809 requests for field offices.

(1) Submission Processing sites must gain approval by serial number from the respective Operations Manager, Receipt and Control to borrow or transfer unissued Form 809 book inventory. A Teller must be assigned to initiate a transfer request in the e-Trak 809 Database System. Teller role has this capability. Headquarters Administrator approves transfers of inventory between campuses.

(2) The Campus manager must identify Field Office Payment Processing Unit Clerks or other employees to receive and inspect the Form 809 inventory. All employees receiving and inspecting Form 809 inventory must have RSTRK with Definer R activated on their IDRS profiles before receiving and verifying the inventory.
The following table lists the steps a manager receiving Form 809 book inventory will follow:

(3) Remittance perfection technicians assigned to receive and inspect new Form 809 book shipments will take the following steps:

(1) Accountability and control of unissued blank Form 809 receipt books must be assigned to one individual with appropriate backup in each site. RSTRK with Definer R must be activated on the employee IDRS profile before an employee is assigned to control blank Form 809.

(2) Remittance processors responsible for inventory control will have permission for the Issuer role in e-Trak 809 Database System. Issuers of blank Form 809 books to employees may not also issue Form 809 receipts to taxpayers.

(3) A transfer of unissued blank Form 809 inventory is allowable only with approval of the Senior Operations Manager for Receipt and Control for both Submission Processing Centers by serial number in the e-Trak 809 Database System.

(4) Transference and receipt of unissued inventory must be documented by name, date, and serial number.

(5) Inspection of Forms 809 must be conducted and documented by serial number and name of inspecting employee within 24 hours of receipt of unissued Form 809 inventory.

(6) Verification of unissued Form 809 (by a manager without responsibility for Field Office Payment Processing) must be done at least once at the end of each quarter within 30 days following the end of each quarter (April 1 through April 30 for the March quarter; July 1 through July 30 for the June quarter; October 1 through October 30 for the September quarter; January 1 through January 30 for the December quarter). The verifying manager will also be assigned Inspector role in e-Trak 809 Database System.

(1) The official authorized by the Area Director or Field Director will prepare and sign a memorandum authorizing a new user to receive a Form 809 book. You must have written authorization from an official with authority to approve issuance of a Form 809 book before issuing a receipt book. When requesting issuance of a Form 809 book, managers must identify the operating division, and management hierarchy to the group level, and SEIDs.

(2) Generally, only an employee that reports to a first-level manager may be issued a Form 809 book. An exception exists in the Field Assistance organization, which allows Form 809 book issuance to a group manager with specific authorization from the Area Director. Campus employees assigned to the Field Office Payment Processing Program cannot have Form 809 books issued to them.

(3) A Form 809 book is assigned for the exclusive use of the intended employee. The book is not transferable. In other words, when the Submission Processing Center issues a Form 809 book to an authorized employee, the serial number has been determined and is tracked through e-Trak 809 Database System.

(4) File the signed and dated authorization for issuance of the Form 809 book in the front of the respective Form 809 Part 3 audit file for the same book.

(5) A supervisor cannot approve transfer of an assigned Form 809 book to another employee, even if the employee separates from the IRS.

(1) Field office and campus employees may generally be issued a Form 809 book, when authorized by a designated official. There are some types of employees who cannot be issued an official receipt book:

1. Those with access to sensitive command codes.
   Refer to IRM 10.8.34, Information Technology (IT) Security - IDRS Security Concepts, Exhibit 10.8.34–7, Sensitive Command Code Combinations and IRM Exhibit 10.8.34–10, Restricted Command Codes for 809 Receipt Book Users and Field Office Payment Processing Unit Clerks,

2. Those who do not report to a first level manager, except Field Assistance employees with an exception authorized at the area director level. This includes acting group managers assigned to perform the annual reconciliation review,

3. Those who perform adjustments,

4. Those who issue, verify or reconcile blank Form 809 receipts and

5. Those who are furloughed (off the rolls).

(1) At least annually, each SPC with responsibility for Field Office Payment Processing must obtain a list of officials by name authorized to approve issuance of a Form 809 receipt book, from all field office area director(s), Directors, Submission Processing and Director, for campus employees serviced.

(2) Authorization is generally at the group manager level. Remittance processors will check the list to determine if the authorizing official has the authority to approve issuance of a Form 809 book before recognizing the request.

(3) Form 809 book initial requests will only be issued to employees when approved by an official on the Director's current approved list. The list must be dated within one year of the request.

(1) Every Field Office Payment Processing Unit must accurately document Form 809 books and individual receipts daily in the e-Trak 809 Database System.

1. Log in to e-Trak 809 Database System in teller role.

2. Click on the Receipt tab.

3. Click New.

4. Enter the book serial number and tab to the next field.

5. A system message, "Last receipt entered was nnnnnnn-nn" will appear.

6. If you do not have the next sequential receipt, then stop. Inform your manager immediately upon discovery and locate the missing receipt.

7. If a sequential Form 809 individual receipt is missing, and not located at the campus, then Form 5919 Teller Error Advice must be entered into e-Trak 809 Database System.

8. If you have the next sequential receipt, then enter it as a two-digit number leading with zeroes, for example 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12.

(2) Form 809 Part 3 audit files must be updated daily. If Form 5919 is issued on a Form 809, then a copy of the Form 5919 must be kept in the Form 809 Part 3 audit file. The records retention of the Form 5919, and related information, must be retained for the duration of the statute period of the Form 809. The statute period is 3 years from the date the last receipt is issued in the book.

(1) In the back of each Form 809 receipt book are two copies of a Request for Forms 809, Receipt for Payment of Taxes. An employee currently assigned a Form 809 book will use this form to reorder a Form 809 book from their current servicing Field Office Payment Processing Unit. A new authorization memorandum is not required for a reorder. A Field Office Payment Processing Unit Clerk will follow procedure for issuing a Form 809 book. Refer to IRM 3.8.47.6.12.

(1) You must have authorization from an official with the delegated authority to approve issuance of an initial Form 809 book. Acquire the SEID before issuing a Form 809 book. File the authorization memorandum in the front of the Form 809 Part 3 audit file.

(2) The table below lists the steps for issuing a Form 809 to an employee.

(1) Establish and maintain a Form 809 Part 3 audit file for each employee that is issued a Form 809 book serviced by your campus. The official audit file includes the following:

1. Form 13174, Teller Checksheet for Form 809 Individual Receipt. Form 13174 Teller Checksheet for Form 809 Individual Receipts on the front of the file (for use to check off individual receipts filed daily),

2. Original signed authorization memorandum (for initial issuance of Form 809 book),

3. Form 809 individual receipts filed in reverse numeric order,

4. Form 5919 Teller's Error Advice if issued for a Form 809 (attached to the serial number of the Form 809, and

5. The signed receipt page copy from the employee who received the Form 809 book in the back of the file.

(2) Filing Individual Form 809 Receipts.
Every Form 809 Part 3 memo copy must be accounted for and filed in reverse numeric order in the Form 809 Part 3 audit file, daily.
File receipt number 01 to the back and higher numerical value receipts to the front, in sequential order. Use Form 13174 Teller Checksheet for Form 809 Individual Receipts for tracking individual receipts as they are received. Attach completed Form 13174 to the front of the memo file. Annotate the name of the employee, serial number of the receipt book, employee number and date the receipt book was issued in spaces 1 through 5 of Form 13174.
As you file individual receipts, check block 5 for the receipt number, initial, and annotate the date verified.

(3) The table below reflects items and placement in the audit file:

(1) Form 809 books issued by a former District Office (now Field Office) Teller Units prior to October 01,1999, are obsolete and the responsibility of field office management. If receipts or books not issued by any Submission Processing Center are received, then they must be returned to the territory manager of the aligned office for proper handling.

(2) Refer field office officials to their Headquarters analyst for remittances through appropriate channels immediately.

(1) The inventory of Form 809 books must be verified by serial number at least once each quarter by a manager without responsibility for Field Office Payment Processing.
The manager conducting the Form 809 inventory will be assigned the Inspector role in e-Trak 809 Database System and will take a physical count of books on hand by serial number and document in the e-Trak 809 Database System.

(2) Management Review and Verification of Form 809 Inventory. The inventory of on-hand unissued Forms 809 must be verified by physical count and serial number by a manager without responsibility for Form 809 books, at least once during each quarter.
The manager conducting inventory verification is known as the Verifier. The Verifier will be given Inspector role permission in the e-Trak 809 Database System and will take the following actions to verify the inventory:

1. Take an accurate physical count of Form 809 books on hand by serial number.
   

2. The Verifier's count must be witnessed and signed by at least one other person.
   

3. The Verifier will compare the actual physical count and Form 809 serial numbers to the amounts and serial numbers listed on the e-Trak 809 Database System Unissued 809 Book Inventory Report, and
   

4. The Verifier will document that the inventory is verified in the e-Trak 809 Database System. The Verifier will document any discrepancies and any known explanation for discrepancies in the comments space.
   

5. If a blank Form 809 is missing, or suspected to be missing, then report the incident to the Operations Manager, Receipt and Control, and to TIGTA at 800–366–4484, and the Situational Awareness Management Center (SAMC). The primary method of reporting is through the web site incident reporting link: https://tscc.enterprise.irs.gov/irc/ Alternate reporting methods to SAMC include telephone: 202-317-6124 or 866-216-4809; EEFax to 202-317-6129 or by secure e-mail to samc@irs.gov. Also notify the Campus RSC.

(3) Provide documentation to the Manager conducting the Quarterly Form 809 Inventory. Field Office Payment Processing Unit Clerks will provide the verifying manager with copies of documentation of Form 809 inventory changes upon request. Information may be required to reconcile any discrepancies.
Examples of documentation include completed Form 11671, Certificate of Records Disposal and signed Form 3210 for transfers of Form 809 inventory to other Submission Processing Centers and issuance to employees.
Campus employees assigned to issue Form 809 to taxpayers for cash mailed into the campus are considered field office employees for purposes of internal controls surrounding Form 809, Receipt for Payment of Taxes. Refer to IRM 5.1.2, Field Collecting Procedures - Remittances, Form 809 and Designated Payments, Exhibit 5.1.2–1 Form 809 Instructions.

(1) A campus must retain an accurate Form 809, Receipt for Payment of Taxes file (record) for 3 years from the date of issuance of the last receipt in the book. If no receipt has been written, then the scheduled date for destruction is normally 3 years from the date the employee took possession of the book. You must not destroy a Form 809 that has not met the record retention criteria. Retain Form 809 record indefinitely if a TIGTA audit, investigation, or any criminal investigation is involved.
A blank Form 809 may be destroyed only as directed by Headquarters Submission Processing.

(2) Refer to Document 12990, IRS Records Control Schedules (RCS), for Schedules 8 through 37 or contact your local records officer for sensitive document destruction or further information.

(3)

(4) The following table list the steps required of the center for Form 809 destruction approved by Headquarter management:

(1) Overview.
Once each fiscal year, managers must conduct a review of open Form 809, Receipt for Payment of Taxes books assigned to their employees and document and sign the review. This is an internal control to provide unmodified assurance against waste, fraud, or embezzlement and abuse, and is known as the Annual Reconciliation of Official Receipts.
Group Managers conduct the annual reconciliation with the same care and precision as handling cash. The reconciliation process includes a physical inspection of each open book assigned to their employees. document the reconciliation using the e-Trak 809 system. Employees assigned Form 809 books are aligned to group managers based on the Corporate Authoritative Directory System (CADS) displayed on Discovery Directory.
The group manager must review the 809 Annual Reconciliation list(s) provided by the campus in excel to ensure each employee assigned a Form 809 book in their group is listed.
If any information is not accurate or incomplete, then the group manager contacts the campus manager regarding changes.
The Campus Manager (CM) is manager of the Field Office Payment Processing Unit. Campus Manager coordinates the Annual Reconciliation for Submission Processing and servicing field offices.
Managers will document each Form 809 review by serial number in e-Trak 809 Database. Log in using this link: https://etrak11.web.irs.gov/etrak-receipts/home.do and document their reviews. The Campus Manager (CM) is manager of the Field Office Payment Processing Unit. Campus Manager coordinates the Annual Reconciliation for Submission Processing and servicing field offices.

(2) Campus Manager Physical Review of Each Form 809 Part 3 Audit File and Reconcile to e-Trak 809 Database.
Campus Manager must assign clerk(s) to physically review Form 809 Part 3 files to make sure they are accurate, current, and match e-Trak 809 Database System records. The e-Trak 809 Database must reflect receipts that have been received. The group manager and territory manager will view this information to reconcile an employee’s book. Enter all individual receipts daily. Close Form 809 books timely. Resolve all discrepancies and update all records before issuing annual reconciliation lists.

(3) Pre-Verify Organizational Information.
The Campus Manager (CM) must pre-verify the organizational information of servicing offices and update in e-Trak 809 Database.
Send a Pre-verification for Annual Reconciliation Report from e-Trak 809 Database to servicing territory offices and/or designated remittance analyst and request that they review for accuracy to ensure organizational information is accurate. Initiate the pre-verification no later than 30 days before the annual reconciliation date. Austin and Kansas City will send the 809 Annual Reconciliation list to the Field Assistance Area analysts for remittances for pre-verification and copy HQ Field Assistance analysts for remittances. When the response is received, then use Campus Admin role to add or update the organizational information (names of group manager, territory manager, area manager) in the e-Trak 809 Database if a CADS update is not expected to occur before the 809 Annual Reconciliation date.

If there is a new manager in a servicing office, then add the approved user to e-Trak 809 Database System as both an employee and a user using Campus Admin role. To add as an employee, go to Tracking In Box. Select Employee, then New. Enter the SEID and tab through to complete the other fields. Request that the new manager input a BEARS request for PROD USER ETRAK 809DB for the servicing campus. A user account must be approved and set up to receive reports.
To add as a user: From the Administration tab of the home page, select Manage User, then New User. Enter the user’s name as displayed on Discovery Directory. The account name is the employee SEID. Authentication type is Single Sign On. Select the Default role requested by the user. If a user has adaptive equipment, then select Usability. After entering a new user, perform a search of the employee SEID to ensure that all information populated correctly.

(4) Campus Manager Reviews and Distributes the Annual Reconciliation List.
The Campus Manager (CM) must ensure accurate Form 809 receipt processing at the campus. The CM will review the 809 Receipt Book Annual Reconciliation List and ensure the information is accurate. Log in to e-Trak 809 Database System: https://etrak11.web.irs.gov/etrak-receipts/login.request.do. At the bottom of the home page look for the standard reports and generate the annual reconciliation list in excel format. Attach it to a secure email to the territory manager for each group manager, and then individually to each group manager.
Make sure the annual reconciliation list is accurate and matches the Form 809 Part 3 Memo audit files and organizational information. The Campus Manager takes the following actions:

1. Close Each Form 809 Book Timely.
   Review the 809 Annual Reconciliation List Form 809 book serial numbers with 50 receipts processed and determine if the book must be closed in e-Trak 809 Database. If all 50 receipts are processed, the book cover was returned to the campus, and there are no open Form 5919, SAMC incidents, or GAO/TIGTA issues investigations or audits open, then the book can be closed. Contact the Campus Remittance Security Coordinator for the status. Teller role can close a Form 809 book. Do not close a Form 809 book during the period of review for the annual reconciliation. The period of review is determined by management annually.

2. Update Organizational Data in e-Trak 809 Database.
   If there are changes to the existing organizational data in e-Trak 809 Database (names of group manager, territory manager or area manager), then direct the Campus Administrator to input those changes.
   If there is a new manager in a servicing office, then add the approved user to e-Trak 809 Database System as both an employee and a user using Campus Admin role. To add as an employee, go to Tracking In Box. Select Employee, then New. Enter the SEID and tab through to complete the other fields. Request that the new manager input a BEARS request for PROD USER ETRAK 809DB for the servicing campus. A user account must be approved and set up to receive reports.
   To add as a user: From the Administration tab of the home page, select Manage User, then New User. Enter the user’s name as displayed on Discovery Directory. The account name is the employee SEID. Authentication type is Single Sign On. Select the Default role requested by the user. If a user has adaptive equipment, then select Usability. After entering a new user, perform a search of the employee SEID to ensure that all information populated correctly.
   

3. Update Manual (CADS Override) Organization Data.
   If your campus has manually entered organizational data overriding Corporate Authoritative Directory (CADS), then you must update the data.
   Generate and review the Employee CADS Overridden Report, listing overridden data, then ensure it is current.
   If the override data is no longer valid, then the Campus Administrator role must remove the manual data and change or if it is now correct on CADS, then get CADS updates. Click on the shortcut: Get CADS Update for an 809 Employee.
   Contact the servicing organization’s analyst for updated information as needed.
   Refer to Publication 12340-003 Campus Administrator Guide topic: Get CADS Update for an 809 Employee.
   

4. Receipt Accountability at the Campus.
   Form 809 individual receipts must be entered in e-Trak 809 Database System accurately and then filed daily. If a Form 809 individual receipt is not entered, then a group manager conducting a review will not have accurate data. Ensure the correct amount of payment was received with the Form 809. The campus manager must ensure that all individual receipts are processed daily and filed timely.
   

5. Send the Annual Reconciliation List and Email to Managers Timely.
   After you ensure the information is accurate, log on to e-Trak 809 Database System. Scroll down and click on the shortcut: Click here to review the Annual Reconciliation Lists and/or activate automatic distribution to servicing managers for the Annual Reconciliation. Headquarters Collection Policy issues a memorandum annually that defines the period for the review in the Collection organization. The Ogden campus manager will generate the annual reconciliation list according to their directive.
   For Fiscal Year 2024, the period of review for Austin and Kansas City SPCs is August 1, 2024 through August 31, 2024; Ogden SPCs and their aligned offices period of review is July 15, 2024 through August 31, 2024. The period of review is determined by business units annually.
   

6. Resolve Discrepancies.
   Campus manager will work closely with each group manager and/or territory manager as necessary to resolve a discrepancy for this management activity.

(5) Group Manager Role.

Group Managers (first level managers of employees with Form 809 assigned to them) must conduct the annual reconciliation with the same care and precision as handling cash. The reconciliation process includes a physical inspection of each open Form 809 book assigned to their employees.
Check BEARS for PROD USER E-TRAK 809DB (Name of Campus) in your list of applications.
Collection, Accounts Management and Ogden Submission Processing Center managers must have access to PROD USER E-TRAK 809DB OGDEN CAMPUS.
Field Assistance Areas 1 and 4 and Kansas City Submission Processing Center managers must have access to PROD USER E-TRAK 809DB KANSAS CITY CAMPUS.
Field Assistance Areas 2 and 3 and Austin Submission Processing Center managers must have access to PROD USER E-TRAK 809DB AUSTIN CAMPUS.

(6) How to Resolve Discrepancies.
Managers in field office functions contact their Headquarter Form 809 Coordinator and follow their respective Internal Revenue Manuals and/ or memorandums for program requirements.
Campus managers will work closely to resolve any discrepancies.
The table below lists examples of discrepancies that may occur and actions to resolve. Please note these are not all inclusive. Refer to IRM 3.0.167, General - Losses and Shortages for directives if a loss is identified.

(7) Field Director Submission Processing Certification.

Field Directors, Submission Processing certify by memorandum to Director Submission Processing that annual reconciliation requirements have been completed by January 31, 2024.
The Field Director memorandum must include:

1. Date the annual reconciliation lists were distributed to servicing offices,

2. Statement of requirements completed timely, or not completed timely,

3. Discrepancies identified and how resolved if any, or statement that no discrepancies were found as applicable,

4. Discrepancies identified that were not resolved and are being elevated to Headquarters,

5. Statement of any losses reported (PII losses and monetary losses),

6. Status of open Form 809 loss cases.

7. Status of closed Form 809 loss cases during the period of review.

(8) Director Certification Memorandum and Report.
The memorandum of certification from Field Director Submission to Director Submission Processing must include the spreadsheet from the campus manager.
EEfax the signed memorandum to HQ Accounting and Deposit Section at 855-225-1552 no later than January 31st following the end of the fiscal year.

(9) Support Management Reviews.
Managers, at their discretion, may request a listing of all Form 809 receipts for reviews. The Campus Manager must provide the 809 Annual Reconciliation List from the e-Trak 809 Database System standard reports dropdown menu to the manager upon request. Information may only be provided to managers for employee(s) under their supervision.

(1) A partially used Form 809 book is one that was assigned to an employee.
Return a partially used Form 809 book if an employee:

• Separates from the IRS through par action,

• Transfers to a different functional area or area office,

• Promotion to a management position through par action,

• Does not use Form 809 for assigned duties, or

• Form 809 is recalled.

(2) The employee must return the Form 809 book to their current servicing Submission Processing Center (SPC) Field Office Payment Processing Unit within 10 workdays.
Due to consolidation, the current servicing SPC cannot be the same as the SPC that issued the book. Issue Form 5919 Teller's Error Advice ( Response Required) Book error if you become aware of a Form 809 book not returned. The error category is Not Returned or Late Confirmation.
State that the Form 809 book must be returned to the unit manager and provide the specific campus address in the teller comments.
If the book was issued by the former Cincinnati Submission Processing Center, then it will be returned to the Ogden campus.
If it was issued by the former Fresno Submission Processing Center (closed 8/2/2021) then it will be returned to the Kansas City campus.
Include a statement: Void any remaining unissued Form 809 receipts before shipping. Please let us know when the Form 809 book will be received for follow up. Thank you.

(3) Check YES to indicate Hard Copy response required. The Hard Copy Response Form will appear. Enter Form 809 book serial number.

(4) A partially used Form 809 book canot be re-issued. Void the remaining blank receipts in the book.

(5) If a remaining Form 809 receipt is still in the book and not voided, then write VOID to deface each receipt. Use teller role to close the book in the e-Trak 809 Database System. File as locally directed to ensure timely destruction.

(6) If an employee no longer has Form 809 book duty due to rotation, then void each Form 809 individual receipt and return the book to the servicing campus within 10 workdays. Request a new Form 809 book if the employee returns to Form 809 duty at the end of the rotation.

(7) If a Form 809 book is lost, missing or stolen during transit, refer to IRM 3.8.47.6.19 Lost, Missing or Stolen Form 809.

(1) Procedure for reporting lost, missing or stolen blank Form 809 involves each functional area with knowledge of a lost or stolen Form 809 reporting the loss to TIGTA when it is suspected to as stolen, used in a crime, or found at a crime scene.
You must also inform the Campus Remittance Security Coordinator (RSC). The list of RSCs can be found on the Submission Processing site under Campus Security. Report the loss to the Situational Awareness Management Center (SAMC) or if the RSC has reported it, then obtain the SAMC Incident Report number from the RSC.

(2) If the lost, missing, or stolen Form 809 has Sensitive But Unclassified (SBU) data, including Personally Identifiable Information (PII) and tax information, then also report the loss to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) using the PII Breach Reporting Form. The link is 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. See the Data Protection and Inadvertent Disclosures site for additional information about reporting disclosures https://irsgov.sharepoint.com/sites/ETD-KMT-KB003/SitePages/Privacy/Report_Losses_Thefts_Disclosures/Report_Losses_Thefts_Disclosure.aspx. Refer to IRM 3.0.167 General - Losses and Shortages for complete information.

(3) Designated Remittance Security Coordinators are listed on the Submission Processing, Security - Remittance Security Coordinators Information page.

(4) The employee or manager to whom the Form 809 receipt book was assigned prepares a memorandum report, in quadruplicate and submits the report to their manager. The manager informs TIGTA Office of Investigations and the RSC. A copy of the report is transmitted on Form 795-A, Remittance and Return to the Submission Processing Center remittance processor who files it in place of the missing receipt(s).

(5) The report contains the following information:

• Name and post of duty of employee assigned the book

• Serial number(s) of missing receipt(s)

• Date the receipts were lost or stolen

• Circumstances surrounding the loss or theft

• Statement of action taken to recover receipts

(6) If the lost or stolen item is part of Form 809 with taxpayer information, then follow the procedure for reporting loss of PII immediately upon discovery and notify the supervisor. Refer to IRM 3.8.47.4.12.

(1) Field Office Employee Responsibilities:
If a reported lost or stolen Form 809 that was reported as a breach is recovered, that had PII, then send an e-mail to *PII with the IR # of the breach and facts.

(2) The Remittance Security Coordinator must also be notified when previously reported lost or stolen Form 809 receipts and/or books have been recovered.

(1) If blank Form 809 was lost or stolen and recovered, then deface all remaining receipts with VOID on all four parts of each receipt. If the employee assigned to the book did not void the remaining receipts, then void them at the campus Field Office Payment Processing Unit.

(2) If Form 809 was required to be voided and was not, then issue Form 5919 Teller's Error Advice for the Improperly Voided error category.

(1) Every Form 809, Receipt for Payment of Taxes book contains two copies of a Request for Forms 809, Receipt for Payment of Taxes forms to request a Form 809 book from the Campus. Generally, only one Form 809 book may be assigned at any time. The request is submitted in duplicate. Use one copy of the request a reorder. An employee may EEFax a Form 809 book reorder to their servicing campus.
Authorization to acquire a Form 809 book is maintained in the Form 809 audit file.

(2) A Taxpayer Assistance Center (TAC) manager may request more than one book for a high demand area with specific approval of their Area Office Director.
Refer to IRM 3.8.47.6.23, Procedure for Field Office Payment Processing Unit Clerks on TAC Reorders or Orders for Multiple Forms 809. Management authorization is required because TAC managers must then ensure internal control over Form 809 books and receipts with the same care and precision as cash handling.

(1) If authorized by memorandum from Area Office Director, then a Taxpayer Assistance Center may be issued multiple Form 809 books prior to issuance of the 40th receipt.

(2) Take the following actions upon receipt of an authorized memorandum.

1. Date stamp and sign receipt of the authorized memorandum.

2. Review Forms 809 and Form 795-A or any other official remittance transmittal files of the requesting employee to ensure amount of receipts are accounted for as authorized by the manager.

3. Authorized Issuer will use the e-Trak 809 Database System to issue Form 809 book. The system selects the Form 809, Receipt for Payment of Taxes serial numbers for issuance. An issuer may issue more than one Form 809 book if an employee is approved to have more than one book. An issuer may only issue one Form 809 book to an employee during a transaction in the e-Trak 809 Database System. The issuer may input more than one transaction for an employee if approved.

4. Issuer must prepare and ship the Form 809 books within two days via overnight traceable mail to the requesting employee or manager, using Form 3210, Document Transmittal. (Contact the requestor within two workdays if unable to ship timely.)

5. Monitor incoming receipts to ensure the employee has used remaining receipts in order before they have started the new book. If a problem arises, the TAC manager must be contacted immediately for follow-up.

6. Establish a file folder for each serial numbered book in the Form 809 Part 3 audit file.

7. File the signed authorization memorandum in the front of the Form 809 Part 3 audit file of the authorized employee. Retain with the closed Form 809 book.
   

(3) A requesting employee must expect a four or five workday turnaround time beginning with the time/date of transmission of faxed request. (Consider the time of day of the request).Contact your manager if there is a delay.
Group managers must contact the Campus Manager immediately if a disruption of service to taxpayers is imminent.

(1) Taxpayer Assistance Centers (TACs) at some locations have cash pickups by couriers and/or Smart Safes. These TACs use Over the Counter Channel Application (OTCnet) to deposit to designated Treasury General Account (TGA) banks, under the aligned Austin or Kansas City Submission Processing Center Agency Location Code (ALC).
Austin services Field Assistance Areas 2 and 3; Kansas City services Field Assistance Areas 1 and 4.

(2) Field Office Payment Processing Units at Austin and Kansas City review Forms 809 issued by TACs. The listed actions are:

1. Check for the serialized Form 809 Part 1 and Part 3 in numerical sequence to make sure it is received.
   If either Part 1 or Part 3 is missing, then issue Form 5919 Teller's Error Advice to the TAC manager. The error category is Missing part of Form 809. Check the Response Required box. State the Form 809 serial number and which part of Form 809 is missing and is to be returned to the campus.
   

2. Check for the Taxpayer's name, TIN, date, employee badge number and signature.
   

3. Check for type of payment, which must be cash. If the payment type is cash, then continue to step 4 below.
   If the payment type indicated is check or money order, then a remittance must be included for the dollar amount of the payment.
   If the money order or check is missing, then inform your manager immediately upon discovery and contact the originator. Issue Form 5919 for Form 809 error for Missing Payment or Incorrect Money Amount as appropriate.
   

4. Check for the 20-digit Deposit Trace ID number which will be entered in the box marked Deposit Trace ID or in the cash conversion space, or both.
   The Deposit Trace ID must begin with the digit number for the aligned campus. The 3rd and 4th digits must be 55.
   If the Deposit Trace ID is missing or incomplete, then issue Form 5919 Teller's Error Advice to the TAC manager. The error category is Trace ID Missing or Incomplete. Include the specific reason for the error in Teller Comments.
   

5. If the payment could not be processed locally at the TAC, and Form 2424 Account Adjustment Voucher was issued, then the TAC employee must annotate Form 2424 in the space provided for the Trace ID.
   

6. File Part 3 of Form 809 in the employee audit file daily. When you place it in the file, place a distinctive check mark and initial the appropriate space on the Form 13174, Teller Checksheet for Form 809 Individual Receipts.
   Form 809 Part 1 is used to verify cash payments were credited to customer accounts. Verifying that the payment was credited to the correct tax account must be done by the next business day following the business day the Form 809 is received at the campus.
   

7. If TAC employee entered a partial Trace ID, and the payment could not be processed locally, then the TAC employee transships the payment and includes an approved digitally signed Form 2424 Account Adjustment Voucher. Form 2424 is annotated in the Trace ID space or in the memo section of Form 809 Part 3.

(3) Field Assistance (FA) designated an analyst to monitor remittance processing in Taxpayer Assistance Centers. The area analyst for remittances by area are listed below:

1. FA Area 1: Rosanne Soltero

2. FA Area 2: Rosanne Soltero

3. FA Area 3: Angel R. Patton

4. FA Area 4: Angel R. Patton

(1) Accounts Management (AM) Campus Support sites process tax payments received using Remittance Strategy Paper Check Conversion (RS-PCC).
The Ogden Field Office Payment Processing unit services AM Campus Support sites (Andover, Atlanta, Brookhaven, Cincinnati, Fresno, Memphis, Philadelphia) and when reviewing Forms 809 must take the following actions:

(1) The Field Office Payment Processing Unit reviews locally issued Form 809 receipts for cash payment(s) received in the mail and deposited weekly as determined by local management.
If your campus deposits cash daily, then refer to IRM 3.8.47.6.27.

(2) Submission Processing Centers (SPCs) that deposit cash weekly use one composite Form 4287 Record of Discovered Remittances log for the week. The employee issuing Form 809 receipts for cash received in the mail must annotate the Form 809 serial number adjacent to the cash entry on the corresponding Form 4287.
The SPC must then balance and reconcile all Form 809 receipts, unidentifiable cash, and the money amount collected and deposited to the penny.
A separate OTCnet deposit voucher for weekly cash must be created for approval. The OTCnet deposit voucher number and date will be annotated on the weekly Form 4287. Employees issuing Form 809 must annotate the OTCnet voucher number and deposit date on each Form 809 Part 3 included in that deposit. Submit Forms 809 Parts 1 and 3 to the Field Office Payment Processing Unit sequentially for review on the next business day (following the weekly deposit).
The table below outlines steps for review of Forms 809 by the Field Office Payment Processing Unit.

(1) The Field Office Payment Processing Unit reviews locally issued Form 809 receipts for cash payment(s) received in the mail and deposited daily as determined by local management. If your campus deposits cash weekly then refer to IRM 3.8.47.6.26. Campuses that deposit daily or convert cash daily use one Form 4287 Record of Discovered Remittances log for the day.

(2) Submission Processing Centers (SPCs) that deposit cash daily or convert cash daily use one composite Form 4287 Record of Discovered Remittances log for the day. The employee issuing Form 809 receipts for cash received in the mail must annotate the Form 809 serial number adjacent to the cash entry on the corresponding Form 4287.

(3) Daily Cash Deposited.
Daily cash deposits are balanced, reconciled to all Form 809 receipts, unidentifiable cash, and the money amount collected and deposited to the penny. A separate OTCnet deposit voucher for daily cash received must be created for approval. The OTCnet deposit voucher number and date will be annotated on the daily Form 4287. Employees issuing Form 809 must annotate the OTCnet voucher number and deposit date on each Form 809 Part 3 included in that deposit. Submit Forms 809 Parts 1 and 3 to the Field Office Payment Processing Unit sequentially for review on the next business day (following the daily deposit).

(4) Daily Cash Conversion.
Cash that is converted at the local credit union to a money order (Austin SPC) by the Form 809 employee and must be balanced and reconciled to the corresponding Form 809 receipt(s), and dollar amounts collected. The Form 809 receipt(s) serial number is noted adjacent to the Form 4287 entry.

(5) Form 809 Review in the Field Office Payment Processing Unit.
The Form 809 employee submits Form(s) 809 Parts 1 and 3 to the Field Office Payment Processing Unit by the next business day following deposit or after the money order is processed through ISRP.

The table below outlines steps for review of Forms 809 by the Field Office Payment Processing Unit.

(1) Headquarters may direct the transfer of blank Form 809 book inventory. A transfer is initiated and approval documented in the e-Trak 809 Database System by serial number. The site transferring the inventory is the source site. The site receiving the inventory is the destination site. The table below lists the actions required to transfer blank Form 809 book inventory.

(1) The Ogden Field Office Payment Processing Unit clerk will follow these procedures to review Form 809 for seized cash deposited through Treasury’s Seized Currency Collection Network (SCCN) .

(2) When a revenue officer seizes cash, they must complete Form 809 and write "Contents of Cash Register Seized" on top of Form 809 Part 1, per IRM 5.10.3.15.
After they deposit cash through the SCCN agent, the revenue officer will write the Fedwire confirmation number and date in the cash conversion space of Form 809 Part-3.

1. Review all critical fields of Form 809 to ensure no markovers. If marked over, then issue Form 5919 for Markover.

2. Check Deposit Trace ID space to ensure 20 digits for Trace ID or they may use the 15-digit EFT number in the Deposit Trace ID space.

3. Research IDRS to ensure the payment amount and tax account is accurately credited. If not applied after 10 days, then issue Form 5919 for Missing Payment. If payment is not credited to the correct tax account, then issue Form 5919 for Misapplied Payment.

(1) If a critical error is observed, then the manager must be informed. Inform the manager through the e-Trak 809 Database System. Input Form 5919 Teller's Error Advice.
Include the supporting documentation and explain the error, and the required response in the comments field. Follow procedure in IRM 3.8.47.7.2 Preparation of Form 5919 Teller's Error Advice.
If a or check must be sent to the campus to resolve the error, then check the response required box Yes and select the item from the drop down list or type in the item that must be provided in response to Form 5919 Teller's Error Advice. Include a specific address for the manager to use to send the item to the campus.

(2) Critical errors are listed below:

1. Erasure or Alteration or Markover in a of Form 809.
   (Critical fields are all money amounts, assessment dates, date of issue, employee signature, taxpayer name and TIN.) Official receipts and financial transactions must be accurately documented.

   Note: Alteration to a Form 809 by correction tape or fluid is not allowed.
   

   
   

2. Illegible error is cited for faint carbon or Form 809 receipt with information that cannot be read. Financial transactions must be accurately documented.
   

3. Missing or Incorrect or Invalid Signature (on Form 809 receipt serial number) error is cited if an employee shares a Form 809 book; or if signature is missing or does not match the name for the assigned Form 809 book serial number.
   

4. Incorrect Money Amount error is cited if the money amount is out of balance: overage or shortage. This error category can be cited on any remittance submitted, including Form 809.
   Cite an incorrect money amount if the amount collected disagrees with amount of money on the posting document or official receipt.
   Cite an incorrect money amount if the amount on a transmittal document listed differs from the amount submitted. Also note the transmittal document for acknowledgement.
   Financial transactions must be accurately documented.
   

5. Missing Payment error is cited if money is not submitted at all. This error category can be cited on any remittance submitted. If the missing payment is with a Form 809 then use the No Money with Receipt Form 809 error category.
   

6. Date of Issue Incorrect or Missing Form 809 error is cited if the date is incorrect or there is no date on the official receipt. If the IRS received date of mm/dd/yyyy is in error, then the collecting employee must initiate an adjustment to ensure the integrity of the IRS received date for accurate crediting to the taxpayer and to the Treasury.
   

7. Taxpayer Name Incorrect Form 809 error is cited if the name of the taxpayer is incorrectly listed on the official receipt.
   

8. Late remittance error is cited if Form 809 or other payment has to be processed and was not sent by the next business day and arrived late at the campus. The late remittance error is not cited if an office(s) closed during a period of disruption to normal business operations. Examples include offices closed for weather, disaster, government shutdown or a declared national state of emergency.
   

9. Receipt is Received Out of Order error is cited if Form 809 is written out of sequential date order, or if a higher numerical value receipt is received before the lower numerical value of receipt. For example, if receipt number 18 has an issue date of 10/03/2016; but receipt number 16 has an issue date of 10/05/2016, then it is received out of order ( Receipts issued out of date order, or if received out of sequence).
   

10. Receipt is Missing error is cited if a Form 809 individual receipt is discovered missing and immediate contact with the originator and campus and/or group manager did not result in locating the receipt.
    

11. Cash Conversion or Cash Deposit Information Missing or Incomplete error is cited if the cash conversion information or cash deposit information (OTCnet deposit voucher number and date) was either not listed, or not completely listed on the Form 809 Part 3 audit copy. Cash conversion to a money order or cashier’s check must be within one workday for field offices.
    If depositing campus cash locally, then deposits less than $5000 may be conducted weekly, or within one workday if undeposited cash reaches $5000 or more.
    Use this error category to cite late cash conversion, if applicable. Note the specific reason in Teller Comments and attach supporting documentation.
    

12. Not Returned or Late Confirmation Page Confirming Receipt of Form 809 Book error is cited if an 809 book or 809 book receipt page is not received timely at the campus. This error category includes recalled Form 809 books.
    

13. Misapplied Payment error is cited for any incorrect information for applying a payment to the correct tax account or Agency Location Code (ALC). Use this general error category for Form 809 error or employee error. Include an explanation of the specific error in Teller Comments to include the statement "If the payment was applied incorrectly, then the field office must initiate an adjustment. A misapplied payment may potentially cause an erroneous refund or adverse impact to the taxpayer."
    

14. Improperly Voided error is cited for Form 809 error in voiding without an explanation for the void on the reverse of Part 1 or if all parts of Form 809 are not received. If a Form 809 part is missing, then indicate hard copy response is required in e-Trak 809 Database System. Include an explanation of the specific error in Teller Comments.
    

15. Missing Form 809 Part 1, 2, 3, 4 error is cited if a required Form 809 Part is not submitted. Part 1 and Part 3 are submitted with payment. Parts 4 are submitted when the book is returned. Part 2 is given to the taxpayer. However, Part 2 is required to be submitted to the campus if the Form 809 receipt is voided. Indicate hard copy response is required and the specific item in e-Trak 809 Database System. Teller comments state what the missing item is and include a statement, "All four parts of Form 809 receipt must be accounted for to ensure remittance security and security of taxpayer information."
    

16. Post-Dated Check error is cited if a check is accepted with a future date. Include a copy of the post-dated remittance as supporting documentation. Teller comments include a statement, "The IRS does not accept post-dated checks. Depositories may return post-dated checks and costs are incurred. If the date on the Form 3244 is in error, then you must initiate an adjustment to ensure the integrity of the IRS received date."
    

17. Non-Negotiable Remittance error is cited if an instrument that is not negotiable is collected.
    

18. Incorrect Address for Remittance error is cited if a remittance from a field office is addressed incorrectly. The reason is to inform the field group manager to avoid delays and to state the correct address for remittances for the servicing Field Office Payment Processing Unit.
    

19. Stale Dated Check error is cited if a check from a field office is a business or personal check with a stated expiration date and it is beyond that date, or
    A Treasury check that is more than one year from the date of issuance, or
    A personal check that is more than 6 months beyond the date the check was written. Include a copy of the stale-dated check as supporting documentation. A stale-dated check is ineligible for processing.
    A stale-dated check error is not issued during a period of disruption to normal business operations, such as a government shutdown or declared state of national emergency.

20. Document with Potential PII Missing error is cited if a document that normally contains personally identifiable information is listed on a transmittal and is not included in the package.
    

21. Potential Unauthorized Access (UNAX) of Internal Computing System
    error is cited to inform the manager if it appears an employee-initiated access to their own record in an internal computing system. Integrated Collection System (ICS), Accounts Management System (AMS) and Integrated Data Retrieval System (IDRS) are internal computing systems.
    

22. System Error is cited if an error occurs in processing.

    Example: A payment transaction is still in AP status for 10 days or longer.

(1) Use the e-Trak 809 Database System to issue Form 5919 Teller's Error Advice for Form 809 or other critical errors. The table below describes the steps to preparation of Form 5919 Teller's Error Advice:

(1) Remittance perfection technicians will record the incident or breach number and the date a loss or shortage is reported when observed during the Form 5919 process. Input this information in the comments section of Form 5919 Teller's Error Advice. Provide a copy of Form 5919 to the campus Remittance Security Coordinator (RSC). Refer to IRM 3.8.47.4.11.

(1) Form 5919 Teller's Error Advice is issued to inform a group manager of a critical error through the e-Trak 809 Database System. The system routes the Form 5919 notification to the manager of record and tracks the delivery and response to the issue.
A comment entered by the group manager is required to document that the manager is aware and/or addressed the issue, and/or to provide additional information. All errors involving Form 809, money amounts, misapplied payments, missing document with potential PII, and missing payment requires a response. If a response is required, and the group manager does not respond, then the system sends an e-mail to notify the manager that their response is overdue.
If a group manager still does not respond, then the system sends a second reminder.
If a response is still overdue after 2 reminders, then the Campus Manager will certify the error yes: No comment from GM, and a comment on the issue status. The error will appear on the monthly Trends and Patterns Report and/or Late Remittance Report to the Territory Manager and Area Director.
If a hard copy is required to be returned to the campus to resolve a teller error, then the teller must indicate Yes for Hard Copy required in the e-Trak 809 Database System. Refer to IRM 3.8.47.7.4.1.
Teller default roles will be prompted by e-Trak 809 Database System that a hard copy item is to be returned to the campus and the item will appear on the Hard Copy Report available to all default teller roles.

(2) Each Submission Processing Center must maintain a centralized control file for hard copy responses to Form 5919 Teller's Error Advice in chronological date order. Files may be in ascending or descending order as locally directed. The purpose of the centralized control file is to ensure that any hard copy responses outstanding receive timely follow up.
Filing in date order allows any backup employee or supervisor to identify follow up is necessary.
Hard copies are defined as items, such as documents (or remittances) that have been requested from a field office manager. For example, if Form 809 Part 3 is missing from a package, then an error notice is issued to the field office manager to retrieve it. The manager’s required response is the part 3. A copy of the Form 5919 is placed in the control file waiting for the response.
The table below describes the steps for Form 5919 Teller's Error Advice that must be printed and filed for follow up if a hard copy response must be sent to the campus.

(1) Form 5919 Teller's Error Advice issued for Form 809, Receipt for Payment of Taxes are placed and retained in the Form 809 hard copy audit file for the duration of the statute period. The statute period for retention is 3 years from the date the last receipt is issued in the Form 809 book; the statute may be extended if an official matter is unresolved, such as an investigation or audit. Refer to IRM 3.8.47.21.

(2) Form 5919 Teller's Error Advice issued through e-Trak 809 Database System are retained in the system. Retain hard copies of Form 5919 only when issued for Form 809 official receipts.

(3) Document 12990, IRS Records Control Schedules (RCS), provides the NARA-approved retention and disposition requirements when eligible records are to be moved to off-site storage, destroyed or deleted.

(1) Non-critical errors include errors on:

• Transaction Code (TC)

• Employee number of the originating employee

• Master File Tax (MFT) code

• Designated Posting Code (DPC)

• Any other error, except those that are specifically deemed as critical

(2) Correct or complete the data. Make markings in green. Annotate correction on Form 795-A or any other official remittance transmittal. It may be necessary to contact the originator for incomplete or corrected data that does not involve money, security or personally identifiable information potential losses.

(1) The monthly Trends and Patterns Report is a management report based on certified Form 5919 Teller's Error Advice(s). The campus manager has to review and certify each Form 5919 as appropriate with Yes or No, except for the late remittance error category and then distribute the report to second level managers (territory managers and department managers).

(2) Campus Manager Procedure for Trends and Patterns Report
The campus manager is responsible for management reporting. The Form 5919 appears in your Tracking in box in real time. Refer to Training Publication 12340-005 E-Trak 809 Database System Campus Managers User Guide for user instructions. Take the following action:

1. Read each Form 5919 Teller's Error Advice issued to ensure it is accurate.
   

2. For all error categories except late remittance, the campus manager must determine if a teller error is accurate and appears on management reports. Certify yes or no and then click save.

   Note: Yes, means the error will appear on management reports. No, means the error will not appear on management reports.

   
   

3. For the late remittance error category, the error is automatically certified. If a late remittance error must be removed, then send an e-mail to the HQ Business System Administrator for e-Trak 809 Database System and request removal.

(3) The Trends and Patterns Report is due monthly by the 5th business day following the end of the month.

(1) You may be contacted by a TIGTA Office of Investigation official visiting your campus. If you are contacted, then you must contact the local Campus Remittance Security Coordinator (RSC) through your manager. As directed by your manager, and with clearance approval to release a document to the authorized TIGTA official for review, you may provide the requested document through the RSC.

(2) Generally, actual hard copy documents and remittances must not leave the restricted area (limited area of Receipt and Control). If a TIGTA investigator has been approved for release of actual hard copy document for investigation, and is physically present at the campus requesting possession of a hard copy document, (as necessary for evidence) then take the following actions:

1. Assemble the document(s) with the least amount of handling.

2. Make 2 photocopies of all document(s) requested.

3. Retain a complete copy of the package in a permanent file in the Receipt and Control Branch.

4. File the other copy of the document in the location where the original document would normally be filed. For example, if a Form 809 Part 3 copy is requested, then place a photocopy of the receipt in the Form 809 Part 3 audit file for the employee. Annotate (ORIGINAL(S) COPY PROVIDED TO TIGTA OFFICER through RSC name __on (date) and locator information).

5. Complete Form 3210, Document Transmittal, listing all identifying information for documents provided, including taxpayer id number, serial number of receipt, date of issuance, name of employee on document. The information must be printed boldly, if handwritten, to ensure all copies are legible. Include the RSC name and TIGTA official's name, address, and telephone number.

6. TIGTA official must sign the transmittal acknowledging receipt of the documents.

7. Immediately inform your manager.

(3) If a TIGTA investigator has been approved to receive a scanned copy of an official document, then take the following actions:

1. Refer the TIGTA official to the Campus Remittance Security Coordinator (RSC). The RSC will send the document to the TIGTA official through EEFax.

2. The Campus RSC will request that you scan the requested document. Save it to a folder.

3. EEfax the scan copy of the requested document to the RSC.

4. Permanently delete the scanned document immediately with confirmation of receipt by the RSC.

(4) If contacted by TIGTA to open an audit or for audit planning, then inform your manager. You may not approve requests for system access for TIGTA auditors. Headquarters Submission Processing (Director Submission Processing staff) handles all requests for audit information, audit planning and to open an audit.
Campus administrator for e-Trak 809 Database System may approve BEARS user requests for servicing managers, employees assigned to the Field Office Payment Processing Unit, and Planning and Analysis staff only.

(1) Employees identifying a revenue receipt shortage or overage must immediately notify their supervisor. A loss, shortage or overage may be identified by a field office employee, or by the Submission Processing employee. If discovered by a Submission Processing Center employee, the campus manager contact the field office manager. Form 5919 Teller's Error Advice (hard copy required) must be issued for incorrect money amount or missing remittance as applicable. The required response is for the amount due and corrected information to post the payment(s).

(2) Field office and Submission Processing Center supervisors, upon receiving notification of a revenue receipt shortage must immediately contact the next level manager and the TIGTA Office of Investigations. All lost cash receipts will be reported to TIGTA and the Remittance Security Coordinator (RSC). Report to Situation Awareness Management Center (SAMC) Web site through the use of the incident reporting link https://tscc.enterprise.irs.gov/irc/.

(3) The field office supervisor must prepare a preliminary memorandum through their Area Director and Field Director, Submission Processing to the Chief Accounting Operations, with a copy to the Deposit Manager. Submission Processing Centers must be notified as soon as possible. Supervisors must forward their employee's loss report with their own report, within 10 workdays to the Campus Submission Processing Director. This initial contact will be followed up with a detailed report as outlined in (4), below and IRM 3.0.167 General - Losses and Shortages.

(4) The memorandum must include:

1. the amount of the loss,

2. type of tax,

3. identification of the injured taxpayer, if known,

4. where the loss appears to have occurred and circumstances surrounding the loss.

(5) Upon receipt of the memorandum, Chief, Accounting Operations will satisfy the injured taxpayer's loss using the 76XX Account.

(6) The Deposit Manager will file their copy of the memorandum with the related loss or shortage transmittal.

(7) Supervisors must require the responsible employee to write a detailed report within five days after the loss occurred. The report must contain the following:

1. office location,

2. functional area,

3. date of occurrence or date discovered,

4. employee name and position title,

5. amount, kind of tax or fund involved,

6. circumstances and appropriate documents.

(8) Field office managers must forward their employee's loss report with their own report through the Area Director and the Field Director, Submission Processing to the Chief, Accounting within 10 workdays. The supervisor's report must include a summary of internal controls, procedures, and supervisory responsibilities in effect at the time the loss occurred.

(9) Upon receipt of the reply to the Response Required Form 5919, the Field Office Payment Processing Unit Clerk is no longer be involved in the loss or shortage.

(1) At least once each quarter, Form 809 on hand inventory must be verified by serial number by a manager without responsibility for Form 809 controls, known as the Inspector. The management official will ensure the number of books in inventory is accurate.

(1) The Teller's Error Advice Form 5919 Missing Response Report is a tool to use to determine if group managers have acknowledged Teller's Error Advice notices.
Field Office Payment Processing Unit Clerks are required to follow up on hard copy responses the day after they are due. The e-Trak 809 Database System sends an e-mail reminder to users with Teller Role as the primary assignment. Teller Role has access to the Hard Copy Report to view from the home page.

(2) Campus manager must review the Hard Copy Report at least once weekly from the Home Page of e-Trak 809 Database System. Select Hard Copy Report from the Standard Reports dropdown menu. Provide the report to the Planning and Analysis analyst for Receipt and Control and other management officials as determined by local management. Provide territory and group managers with Missing Response Reports and Hard Copy Reports upon request for their respective areas of authority.

(3) Campus managers will take appropriate action to ensure timely follow up on any missing hard copy items. The e-Trak 809 Database System sends reminders via e-mail for overdue responses.

(1) The campus manager generates the Annual Form 809 List systemically in e-Trak 809 Database System for distribution to managers with Form 809 employees on the date announced.
Distribution of the annual list is a step in the Annual Reconciliation of Official Receipt process: This is the IRS's internal control to ensure all receipts are accounted for at least annually. Field Directors, Submission Processing must provide certification to the Director, Submission Processing, through the Headquarters Submission Processing program analyst that the center has met the requirements for official receipt reconciliation for the current year by the date announced. Form 809 analysts are located on the Field Office Payment Processing site. Field Office Payment Processing Refer to IRM 3.8.47.6.17 for additional information.

(1) Income received from acquired property will be forwarded to the Ogden campus via completed Form 2433, Part 7-B, Notice of Seizure. Refer to IRM 5.10.3 , Conducting the Seizure. Refer to IRM 3.8.45 Deposit Activity-Manual Deposit Process.

(1) Collection employees will forward proceeds from the sale of seized property to the Campus with Part 7-B of Form 2433, Notice of Seizure, as the posting document for proceeds from the sale of seized property. Cash must be converted to check or money order (within 3 business days) prior to transshipping to the Ogden Campus.

(1) Bankruptcy trustee payments are processed by the Centralized Insolvency Operation. All trustees have been requested to send all Bankruptcy Chapter 7 and 13 Trustee payments to the Centralized Insolvency Operation (CIO) address as follows:

Internal Revenue Service
Centralized Insolvency Operation
PO Box 7317
Philadelphia, PA 19101-7317

Internal Revenue Service
Mail Stop 5-Q30 133
2970 Market St
Philadelphia, PA 19104-5016

(2) Payments received after bankruptcy discharge (known as post-petition payments) will be sent to Ogden by Collection Field function and are processed in the usual manner.

(1) Definition. This manual defines post-dated checks as remittances accepted in face to face operations with an agreement to present the check for processing at a future date.

(2) Policy. IRS does not accept post-dated checks. Checks are credited to taxpayer accounts as of the official IRS received date. All employees must ensure the integrity of the IRS received date on payment posting vouchers. Process or send for processing on the day of receipt or by the next business day.

(3) Accepted in Error. If a post-dated check is collected in error, then issue Form 5919 Teller's Error Advice for Post-Dated Check error category. Attach supporting documentation (transmittal and check). Ask your manager for guidance regarding return of the post-dated check to the collecting official for action.

(1) A franked check is a check that has been scanned through RS-PCC and marked "Electronically Presented." If a check is marked "Electronically Presented", then it must be processed through RS-PCC.
Field offices cannot transship a franked check to a Submission Processing Center for processing unless specifically directed to do so by Headquarters. If the field office has a problem with processing a check through RS-PCC, then refer to IRM 3.8.47.11.5(2).

(2) Problem with Franked Check During RS-PCC Processing.
If there is an unresolved problem and a franked check cannot be processed through RS-PCC then send the question or issue via e-mail to the RS-PCC Project Team at
&TS CAS:SP:ATP:EP:RSPCC on the global address directory.
The RS-PCC Team responds within 24 hours.
If the RS-PCC Team directs that a franked check must be processed manually, then line through "electronically presented" clearly in black and note the transmittal document. Transship the franked check to the servicing Submission Processing Center.

(3) Franked Check Received at Submission Processing Center. Submission Processing Centers (SPCs) must not process a franked check manually without specific authorization. If a franked check is received at the SPC, then take the following actions to avoid a franked check processed twice. The following table lists the steps to follow for a franked check.

1. Review the transmittal document for a specific notation that the check must be manually processed.

2. If the transmittal document indicates the franked check must be manually processed, then review the check to make sure it has "electronically presented" lined through. If the transmittal document indicates the franked check must be manually processed, and "electronically presented" is lined through, then process the check.

3. If the franked check does not have "electronically presented" lined through and there is no specific annotation stating to process the check, then issue Form 5919 Teller's Error Advice for the non-negotiable remittance error category using the e-Trak 809 Database System.

   Note: Some offices have purchased a check scanner that franks on the reverse of the check.

   
   Teller comments must request the field office group manager to research and determine if the franked check may be manually processed.
   State that "physical presentment of check that has been electronically processed may adversely impact the taxpayer". The group manager can research EFTPS to verify if it has already been processed. Include a copy of the franked check and transmittal as supporting documentation.

4. After the group manager confirms that the check can be processed, then process it. Do not process a franked check without authorization from the field office group manager.

5. If the group manager responds that the franked check has already been processed through RS-PCC, then mail the franked check back to the group manager. The group that processes a check through RS-PCC must also reconcile and then shred the check.

(1) Minor coins are pennies and nickels. Field offices are not required to accept pennies and nickels for payments of more than twenty-five cents.

(2) Reference. The minor coins of the United States are legal tender for any amount not exceeding 25 cents in any one payment. Act Feb. 12, 1873, Rev. Stat. § 3587, Comp. Stat. § 6574, 6 Fed. Stat. Anno. 2d ed. p. 298.

(1) On rare occasions, payments are mistakenly routed to Submission Processing that are made payable to Internal Revenue Service or United States Treasury but are not for payment of taxes, deposits, ACA payments or fees.
Send the payment and document to the appropriate address for processing.

1. Date stamp the document.

2. Forward the payment and document within 24 hours of discovery to the address listed on the form.

(2) Four examples of documents received by campuses that cannot be processed by a campus are:

1. Form 5434-A, Application for Renewal of Enrollment, for actuaries. Mail these forms and remittances within 24 hours of discovery to the address instructed on the form.
   

2. FMS-133, Direct Deposit Reclamation, must be mailed via United States Postal Service to:
   U.S. Department of the Treasury
   Bureau of Fiscal Service
   Philadelphia Financial Center
   P.O. Box 51318
   Philadelphia PA 19115–6318

(3) Form 8802, Application for United States Residency Certification. IRS will charge a user fee for Form 8802. Taxpayers are instructed to mail Form 8802 and their payment via United States Postal Service to a lockbox address:
Internal Revenue Service
P.O. Box 42530
Philadelphia, PA 19101-2530
If using a private delivery service, then send to:
Internal Revenue Service
2970 Market Street
BLN #3- E08-123
Philadelphia, PA 19104-5016
If a campus or IRS office receives an original Form 8802 with a user fee, then send on the day of receipt or next business day using overnight traceable method, then follow procedure for securing a remittance for transit. Refer to IRM 3.8.47.4.3.

(4) Bankruptcy trustee payments are processed by Centralized Insolvency Operations. Refer to IRM 3.8.47.11.3 Bankruptcy Trustee Payments.

(5) Refer to IRM 3.8.47.4.3 Securing Remittances for Transit for security procedures.

(6) Streamlined Application for Recognition of Exemption Under Section 501(c)(3): Applications for Form 1023 and 1023 EZ payments are made through Pay.gov.

(1) Field office employees (Exempt Organizations/Government Entities) that collect a voluntary payment on a closed statute year 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. When received at Ogden, follow procedures in IRM 3.8.47.5.2 Examine Field Office Remittance Package, then route the package to Manual Deposit. Manual Deposit will process these payments into 20-0101, Tax Class 1, ANMF DLN.

(1) Time Value of Money (TVM) Payment: If IRS Independent Office of Appeals or IRS Counsel resolves a TVM issue based on the specified amount method indicated in Revenue Procedure 2002-18, Section 6.02(4), then the IRS will process receipt of the taxpayer's TVM remittance as a "miscellaneous payment" listed as an "Other Credit" on the remittance voucher creditable to account 6400.
The assigned officer will notify the Manager, Manual Deposit Unit by telephone at 816-XXX-XXXX, that the payment will be sent. Remittances are to be sent to the Kansas City Submission Processing Center at the following address:

Internal Revenue Service
Submission Processing Center
333 W. Pershing Rd.
Kansas City, MO. 64108

Note: Do not send remittances to the Covington, KY address listed in the original Rev. Proc. 2002-18, as this information has changed.

(2) The transmittal memorandum or remittance voucher, Form 3244 or Form 3244-A, will include the following information in the Remarks Block:

• The payment is a Rev. Proc. 2002-18 Specified Amount payment.

• The name and TIN of the taxpayer.
  Note: Include the EIN instead of the TIN, if applicable.

• The type of taxpayer (e.g., LB&I, SBSE, TS).
  Note: This information can be found on IDRS (ENMOD) and is listed as the “BOD-CD”, a two character code that identifies the IRS Business Operational Division (BOD) that has overall responsibility for the account at issue.

• The year(s) to which the payment pertains.
  See IRM 8.7.17, IRS Independent Office of Appeals Remittance Procedures, and IRM 3.8.45.30, Special Types of Deposits, for additional information.

(1) This subsection outlines the procedure for Headquarters Submission Processing directed implementation of a contingency plan for the Field Office Payment Processing Unit.

(2) Form 5919 Teller’s Error Advice. If a critical error is observed that requires immediate resolution by a group manager, (such as loss or missing money or personally identifiable information (PII), and/or misapplied payment), while contingency plan is in effect, then e-Trak 809 Database download and complete Form 5919 Teller's Error Advice (July 2019 edition) . Send the Form 5919 to the manager of record (as listed on Discovery Directory) via secure e-mail. Do not attach the supporting document to the e-mail. The e-mail must state that the Form 5919 is being sent via e-mail due to an e-Trak 809 Database System outage. This document will be entered when the system resumes operation.

(3) New Blank Form 809 Book Inventory Inspection. If new blank Form 809 inventory must be added while contingency plan is in effect, then the inspector will complete a list of new blank Form 809 books received and inspected by serial number and sign the listing. All four parts of all 50 receipts in each book must be inspected and note any defects by serial number. Provide the completed and signed listing to the Field Office Payment Processing manager. The inspector will enter the inspection in the e-Trak 809 Database when the system resumes operation.

(4) Quarterly Blank Form 809 Verification. If verification of Form 809 inventory must be completed while contingency plan is in effect, then the inspector will complete a list of blank Form 809 inventory inspected by serial number and sign the listing. Note any defects by serial number. Provide the completed and signed listing to the Field Office Payment Processing manager. The inspector will enter the inspection in the e-Trak 809 Database when the system resumes operation.

(1) If a Field Office Payment Processing Unit is directed by Headquarters to close, then transfer closed Form 809 and transmittal records (that have no open issues) to the designated Federal Records Center (FRC) servicing your campus. The Field Office Payment Processing Unit manager must contact the Records and Information Management Specialist assigned to the campus to coordinate this activity with the FRC.

(2) Arrange to ship closed records under retention according to Document 12990, IRS Records Control Schedules (RCS). The servicing FRC for the Austin campus is Fort Worth, Texas.

(3) Coordinate the timeframe at least two (2) weeks prior to shipping.

(4) Complete Standard Form 135 (SF-135), Records Transmittal and Receipt. Refer to Document 12990, Records and Information Management Records Control Schedules.

(5) Follow Document 13144 Proper PII Shipping Procedure to prepare records for transit. Double wrap and affix a label to the inside of the package(s) and the outside of the box. Pack closed Form 809 books I a box of 20-25 to ensure the weight and size is secure for transit. The Form 3210 Document Transmittal must list the Form 809 Book serial numbers contained in the box. For example, Box 1 = Form 809 book serial numbers 00000, 11111, 22222, etc.

(6) The manager or designee must supervise the loading of the boxes to verify the boxes are loaded securely and in reverse numerical order, this will ensure the first box that’s off-loaded will be box number 1.

(7) The manager will provide a copy of the SF-135, Records Transmittal and Receipt, to the gaining site management, Planning and Analysis, and Headquarters Field Office Payment Processing Program analyst. The gaining site will retrieve a closed Form 809 record officially.

(1) Each Submission Processing Center (Austin, Kansas City, and Ogden) has a sub-application e-Trak 809 Database System. Access is approved through BEARS. Each campus manager determines the BEARS approvers for their site.

(2) IRWorks is used to modify or delete BEARS approvers for e-Trak 809 Database. Input an IRWorks request for Catalog Item BEARS (Business Entitlement Access Request) Category: Security and Access Fulfillment Assignment Group: BEARS Technical Support Team. Refer to the example below. Be sure to input your correct NAME for your campus application:

1. Access IRWorks.

2. Select Catalog Item BEARS (Business Entitlement Access Request)

3. Select Category: Secruity and Access Fulfillment Assignment

4. Select Group: BEARS Technical Support Team

5. Input the correct name for your application:
   Austin = PROD USER E-TRAK 809 DB AUSTIN (E-TRAK)
   Kansas City = PROD USER E-TRAK 809DB KS CITY (E-TRAK)
   Ogden = PROD USER E-TRAK 809DB OGDEN (E-TRAK)
   Headquarters = PROD USER E-TRAK 809DB HQ (E-TRAK)

6. Follow the system prompts to modify, add or delete an approver.

(1) The ISRP system deployed electronic check processing through OTCnet at the Kansas City, Austin and Ogden Submission Processing Centers in Fiscal Year 2021. ISRP sends electronic check images through OTCnet to Federal Reserve Bank of Cleveland for deposit to the Treasury.
Through this process an OTCnet user must retrieve the deposit ticket for ISRP-KCSPC, ISRP-AUSPC, and ISRP-OSPC on the following business day using the OTCNET View Reports and CIRA Viewer roles.
An item that failed OTCnet is not included in the deposit ticket. Refer to IRM 3.8.47.26.2 OTCnet Failed Item.

(1) ISRP electronic check processing sites appear on OTCnet under the organizational hierarchy of the accounting jurisdiction.

1. AUSPC Austin Submission Processing Campus
   ISRP AUSPC - ISRP Austin SPC - 2009180001
   

2. KCSPC Kansas City Submission Processing Campus
   ISRP KCSPC - Kansas City MO - 2009090003
   

3. OSPC Ogden Submission Processing Campus
   ISRP OSC - ISRP Ogden SPC - 2009290026

(2) OTCnet Training and Job-Aids. The Treasury offers training and downloadable job-aids on the OTCnet system: https://www.fiscal.treasury.gov/otcnet/training.html.

(1) An OTCnet failed item is a remittance that was not successfully processed on OTCnet and is not included in the day’s deposit ticket. ISRP remittance processing at the Austin, Kansas City and Ogden campuses through OTCnet simultaneously processes the tax account and scans the payment for deposit. The batch scheduler must check for OTCnet failed items at the end of the day or by the following business morning and have failed items removed from the tax account if necessary. Failed Item Code 184 (Reject Corrupt Or Missing Image) does not require removal from the tax account.
Generally, a batch scheduler in Receipt and Control refers to IRM 3.8.44.10.6 for procedure. An accounting technician in Dishonored Check Function refers to IRM 3.17.10.2.2.3 for procedure if the failed item has to be removed from the tax account. Failed Item Code 184 (Reject Corrupt Or Missing Image) does not require removing the item from a tax account. Follow IRM 3.8.45 procedure for manual deposit.
Follow the steps to search for failed item(s).

1. Logon to OTCnet in CIRA query role.

2. Click Check Processing tab.

3. Select CIRA Query.

4. Scroll down to Settlement Status and select Failed.

5. Enter the dates of deposit in the calendar feature.

6. The display of failed item(s) appears.

7. Click on the Item Reference Number (IRN) and the check image appears.

8. If a failed item requires removal from a tax account, then request send an e-mail requesting to the servicing Dishonored Check Function (DCF) e-mail box:
   Austin campus e-mail is &TS OTCnet AUSC ACO on global address directory or ts.otcnet.ausc.aco@irs.gov.
   Kansas City campus e-mail is &TS OTCnet KCSC ACO on global address directory, or ts.otcnet.kcsc.aco@irs.gov.
   Ogden campus e-mail is &TS OTCnet OSC ACO on global address directory or ts.otcnet.osc.aco@irs.gov.

(1) Trace Identification Number (TID). Effective with deployment of ISRP electronic check processing through OTCnet, payment application information is not displayed on the reverse of a check image on OTCnet. You must research payment application on the Remittance Transaction Register (RTR) System by the Trace ID. Refer to IRM 3.5.10 Remittance Transaction Research System for procedure. The Federal Reserve Bank masks personally identifiable information on OTCnet.

(2) The Item Reference Number (IRN) number begins with the agency location code (ALC) plus 2 of the Submission Processing campus followed by random numbers.

1. ISRP AUSPC - ISRP Austin SPC - 2009180001

2. ISRP KCSPC - Kansas City MO - 2009090003

3. ISRP OSC - ISRP Ogden SPC - 2009290026