text:
- 18.104.22.168 Safety and Security
- 220.127.116.11 Time Reporting for TAC Employees
- 184.108.40.206 Receipt of Payments
In all of the situations identified under IRM 188.8.131.52.2, Threats and Assaults, notify:
Local TIGTA Office,
Your manager,
Commissioners Representative,
Local security personnel, and
Other agreed upon personnel.
You should report the incident within a 30 minute time frame to the Situational Awareness Management Center (SAMC).
Write down events on any sheet of paper or on an appropriate form, such as Form 9166, Bomb Threat Card.
Review safety and security procedures with your manager at least once a year.
For general information on "CAU" , see IRM 25.4.2, Caution Upon Contact Taxpayer.
The "CAU" indicator will appear on the AMS Account Summary and Disclosure screens with the alert "Caution Taxpayer." For a listing of other locations to find the "CAU" Indicator, IRM 25.4.2-1, List of "CAU" Coded Systems and Documents.
For general information on PDT, see IRM 25.4.1, Potentially Dangerous Taxpayer.
For general information on "CAU" , see IRM 25.4.2, Caution Upon Contact Taxpayer.
For procedures relating to PDT, see IRM 188.8.131.52, Potentially Dangerous Taxpayer (PDT) or Caution Upon Contact (CAU) Indicators.
The PDT indicator will appear on the AMS Account Summary and Disclosure screens with the alert "Potentially Dangerous Taxpayer" . For a listing of other locations to find the PDT Indicator, see IRM 25.4.1-1, List of "PDT" Coded Systems and Documents.
See IRM 22.214.171.124.2, Bribery Attempts, for handling bribe attempts, including offers of gifts.
An employee may not solicit or accept a gift (even one of nominal value - $20 or less) to influence him/her in performing his/her official duties. Other rules regarding gifts received from outside sources (not intended or received as bribes) are contained in 5 Code of Federal Regulations (CFR) § 2635.201 - 2635.205 and in Document 12011, Plain Talk About Ethics and Conduct Handbook. Contact your manager for guidance.
Taxpayer Assistance Centers (TACs) should be treated as a controlled access environment at all times. Controlled access is an essential aspect of ensuring that FA has adequate safeguards in place to protect taxpayers' information from disclosure and prevent unauthorized access to both information and property. In determining the security criteria for TACs, consideration should be given to the types and volumes of assets regularly received and stored. Examples of such assets include, but are not limited to, cash remittances, Form 809 Receipts, "Proof of Delivery" , "Received" , and "Received with Remittance" stamps, tax returns, and return information.
Among other security precautions, at a minimum managers should:
Visually monitor traffic in and out of TACs.
Deny entrance to TAC space if the individual is not assigned to perform FA Operations.
Allow access to the TAC to employees from any organizational unit impacted by hurricanes or natural disasters. When non-TAC employees are located in TAC space, compensatory controls should be implemented (i.e., non-TAC employees cannot walk behind counters). Limit their access to what is necessary.
Conduct after hour reviews.
All TAC managers and employees should keep in mind that "The basic principle of security within IRS or anywhere is to limit access to assets based upon need." When protecting assets and information, access should be limited to those persons with a need to access the information due to their official duties and/or responsibilities. See IRM 184.108.40.206.1.1, Controlled Area.
Payment drop boxes are not authorized in TACs. All payments must be accepted in person, mail, or through our online service at IRS.gov. Payments placed in drop boxes have been found to require significant additional research, including calling the taxpayer to perfect the payments. In addition these boxes pose employee safety issues since we cannot be sure what taxpayers may place in them.
Document 12156, Form 5311 Coding Guide, is to be used to ensure standardization of time reporting for all TACs.
TAC employees and backup employees (details-in) must accurately report the number of taxpayers assisted, the amount of time spent and the type of each inquiry.
Qmatic will capture contacts systemically. The day's activity should auto populate overnight to FAMIS.
It is important that FA employees do not close out their contact on Qmatic until all actions have been taken for a particular taxpayer to ensure all time spent has been accurately captured.
Form 13864, Field Assistance Contact Sheet, Qmatic, and Field Assistance Management Information System (FAMIS) Form, are the means of capturing and reporting data.
If Qmatic is not available, Form 13864 must be used to record direct contact.
Contacts recorded on Form 13864 must be recorded in actual minutes.
The form can be saved to the computer's hard drive and/or printed out.
Data captured on Form 13684 will be manually entered directly into FAMIS. Do not attempt to enter this information into Qmatic.
Once TAC employees have ensured the data from Form 13684 has been correctly captured on their FAMIS Form 5311, it should be provided to their group manager for review and retention (Form 13864 is required to be kept for 2 months if prepared during filing season and for 1 month if prepared during non-filing season). Form 6148, Walk-In Contact Card, may be used as a traffic management tool in the event the Qmatic Ticketing system is not operational (refer to the instructions on the back of the form on how to use).
TAC employees must review their FAMIS Form daily to ensure their prior day's activity was auto populated correctly. If necessary make any changes and manually enter direct activity not reported through Qmatic and enter all Overhead activity.
All employees must submit their FAMIS form to their Group Manager by 9 a.m. Monday, following the end of the workweek.
Guidance contained in the current Form 5311 Coding Guide, located here http://win.web.irs.gov/field/field_FAMIS.htm, should be interpreted as the IRM.
All employees assigned or detailed to Field Assistance are required to use Field Assistance Management Information System (FAMIS) for capturing and reporting daily work units and hours for services provided and other work performed:
Review and complete FAMIS as soon as practicable on the day following the work completed.
1. Ensure data auto populated on FAMIS Form 5311 is accurate by comparing it with the Qmatic 272D report, Matter Codes by User ID or the QMP Staff performance and Matter Report. 2. Make any necessary changes, comment is mandatory if changes are made on FAMIS. Instructions on how to correct data on your FAMIS 5311 can be found in the FAMIS2 Employee Quick Guide 3. Manually enter any direct activity not captured by Qmatic. 4. Manually enter all Overhead Activity.
The deadline for employees to submit their FAMIS Form 5311 for the prior week is Monday by 9 a.m.
Accuracy is critical. Review your math carefully. If FAMIS does not populate, DO NOT manually input direct time unless instructed by the group manager to do so.
After COB Wednesday, changes, additions or deletions to prior week FAMIS data require an Open Window Request. See IRM 1.4.11, Field Assistance Guide for Managers.
Employees capture virtual taxpayer assistance under a separate ODN. Employees will complete two Form 5311s, one for their home TAC and one for the taxpayer facing VSD site. This allows employees to capture units where taxpayers are seeking service. Refer to the current year Form 5311 Coding Guide for instructions on completing Form 5311 for multiple ODNs.
Employees must report data consistently in order to have accuracy when analyzing the data. Therefore, the following procedures are for all employees who work at a VSD support site:
Direct Time: Employees report all direct activity serving VSD taxpayers to the VSD ODN.
An ITAS located in TAC A, is working TAC S (VSD) assisting VSD taxpayers with tax law questions; the ITAS reports their time and units to the TAC S ODN.
If the employee is working referrals, they charge the time to the ODN that initiated the referral.
An ITAS located in TAC A, working TAC S (VSD) and is working referrals received from TAC Z. While waiting for VSD taxpayers and working referrals, the ITAS reports their time and units to TAC Z's ODN.
Employees will charge any other direct work to the ODN that owns the work.
An ITAS located in TAC Z, working TAC S (VSD) retrieves 3709 line calls for TAC A; the ITAS reports their time and units to TAC A's ODN. Another example is Key Verifying RSPCC for TAC Z while waiting for VSD taxpayers; the employee charges the time i to TAC Z.
Indirect Time: Closing code 927 (waiting for the next VSD taxpayer) is charged to the VSD ODN.
An ITAS located in TAC A, is working TAC S (VSD) to assist VSD taxpayers. Waiting for the next taxpayers to approach takes two minutes; the ITAS reports their time and units to the TAC S ODN as indirect time to closing code 927.
Breaks - closing code 962 – charged to the VSD ODN
An ITAS located in TAC A, is working TAC S (VSD) and assisting VSD taxpayers. The ITAS is not doing any work for any other (including their home) TAC. Since his/her manager assigned the ITAS to work VSD for an 8-hour day all breaks are charged to TAC S's ODN.
Employees charge all other overhead time to the employee's home ODN.
Training – closing codes 948, 949, 950, 951, 952, 953, 954, and 955. Leave - closing codes 956, 957, 958, and 975. Mgmt/Admin – closing codes – 913, 932, 933, 945, 946, 947, and 963.
TACs will only accept standard forms of payment from taxpayers, such as checks, money orders, and cash. Publication 4997, Making A Payment Poster - Cash Accepted - for Field Assistance Taxpayer Assistance Center, will be posted in all TACs to inform taxpayers of this procedure. Refer to IRM 18.104.22.168.2, Remittance Perfection, for other types of acceptable payments.
Unacceptable payments are items that the Federal Reserve Bank will not accept as payments. All legal United States tender is acceptable for payment of taxes. For further guidance, refer to IRM 188.8.131.52.9, Unacceptable Payments.
Advise taxpayers of alternative methods to make payments. Please refer to IRM 184.108.40.206, Electronic Payment Options for Individuals and Business e-file Users, for more information.
Although credit cards are not accepted at the TAC, taxpayers can pay by credit card by contacting a service provider and following their instructions. Advise the taxpayer that the service providers charge a convenience fee based on the amount of the tax payment. For information on paying taxes electronically, including by credit or debit card, go to www.irs.gov/e-pay.
Taxpayers do not need to be enrolled in the program to make a payment. For more detailed information on the credit card payment program and a detailed list of all e-pay service providers, see IRM 184.108.40.206.4, Payment by Credit or Debit Card (Integrated e-file and e-pay).
Form 809, Receipt for Payment of Taxes, is currently the only authorized receipt for payment of taxes and will be provided to every taxpayer for a cash payment and for other types of payment upon request. If a taxpayer does not request an official receipt, refer to IRM 188.8.131.52.1, Non-Cash Payments, for further guidance on providing proof of delivery.
Take special care when processing payments to ensure that the correct amount is applied to the correct account, so that the money will not erroneously refund to the taxpayer. If the taxpayer does not have a tax form, notice tear-off, or payment voucher, a posting document must be prepared (i.e., Form 3244, Form 809, or similar posting document) during the contact. See IRM 126.96.36.199.1.1, Posting Documents. Check AMS/IDRS to ensure that the Taxpayer Identification Number (TIN), MFT, Tax Period, and Name are correct on the prepared document.
In the case of a third party who demonstrates the willingness and means to pay, AMS/IDRS research should also be completed. This will ensure the accuracy of the information. If the third party does not intend to full pay the account, the balance should not be disclosed to the third party. See IRM 184.108.40.206, Disclosure of Amount of Outstanding Lien, for additional information.
Be sure to check for the earliest unexpired Collection Statute Expiration Date (CSED) when applying payments. If the taxpayer does not provide specific written instructions as to the application of payment, the Service will apply the payment to tax periods in the order of priority that the Service determines will serve its best interest. The payment will be applied to satisfy the liability for successive periods in descending order of priority until the payment is absorbed. Overages should generally be applied to the earliest period.
During duty hours, all cash payments and 809 receipts must be secured in a metal cash box. The metal cash box must be secured at all times in a metal lockable container.
During duty hours, all non-cash remittance and documents with PII information must be secured in a metal lockable container.
A metal lockable container is defined as metal cabinet with riveted or welded seams which is lockable and to which keys and/or combinations are controlled. Pelican drawer or overhead cabinet files are not an acceptable metal lockable container to store the metal cash box. The metal lockable container must be locked at all times.
Employees are prohibited from storing personal belongings with any taxpayer related documents. Taxpayer receipts cannot be stored in the same metal lockable container/cabinet where employee personal items are stored. Personal items and taxpayer related documents must NOT be stored in the same container under the same locking device.
After hours, store metal cash box with 809 receipts book and/or cash in the safe. Prior day cash receipts are to remain in the safe until it is time to convert. All non-cash remittance not processed using RS-PCC or transshipped must be stored overnight in the safe. Access to the safe must be limited to designated employees and the group manager. The safe must be locked at all times when not in use.
Employees must not leave any receipts unattended on the copier, desk, or unlocked desk/cabinet. Packages, envelope with the receipts must be kept in a lockable metal container.
All payments must be recorded on Form 795-A, Remittance and Return Report, by close of business the day received, or as soon as possible on the next business day. Reconcile all receipts with the payment information on Form 795-A by manually counting the non-cash remittances and matching them against the line entries on the form before submitting for review or forwarding to the Submission Processing Campus.
On the Form 795-A, manually write the number of non-cash remittances, by notating, # (number of non-cash payments) to the right of the page total, above the "grand total" box on the Form 795-A. Circle that number. If there are multiple pages of Form 795-A, each page should be totaled separately with the grand total shown only on the first page.
On the Form 795-A, verify that the "amount collected" column is correct by manually totaling the dollar amounts collected on each page; ensure each taxpayer's name, TIN, and amount collected are printed on the same page.
If AMS separates the entries, the system may not calculate the total for the page correctly.
If the page amount is different:
Line through the total amount and write the correct amount to the right of the total box.
Total each individual page, as well as the Grand Total from all pages.
See IRM 184.108.40.206.3, Form 795-A, Remittance and Return Report, for procedures.
Any remittance not scanned or transshipped must be stored overnight in the safe.
Pursuant to 26 USC §7804(c) employees are responsible for protecting and safeguarding monies that they have collected. In the event that an employee loses or fails to account for and pay over the money collected, an assessment for the loss may be made against the responsible employee and shall be collected from the employee as if it were a tax. This is in addition to any disciplinary action taken against the employee.
Certain payments presented at a TAC may vary from normal remittance processing procedures. These are discussed later in this section:
Large Payment (IRM 220.127.116.11.3(7)
Offer in Compromise (IRM 188.8.131.52.7)
Restitution Payments (IRM 188.8.131.52.8)
Indemnity Agreements (IRM 18.104.22.168.9)
Returned Refund Checks (IRM 220.127.116.11.9)
Payments Received with Form 4506, (IRM 220.127.116.11.16)
Verifying Payments:
Checks and money orders should be made payable to "United States Treasury." Checks and money orders made payable to "Internal Revenue Service" , "U.S. Treasury" , or "Department of The Treasury" can still be accepted and processed. Checks and money orders made payable to "IRS" or left blank must be over stamped with "United States Treasury" immediately upon receipt. If the check or money order is made payable to the taxpayer, the taxpayer must endorse the check or money order. If the taxpayer is not available to endorse the check or money order, the check or money order must be returned to the taxpayer.
Do not accept checks that are stale-dated. Ensure that the check or money order date is no later than the date of receipt. Notes asking the IRS to hold the check cannot be left attached when processing payments to the Submission Processing Campus. If the taxpayers insist on having the note remain attached, you must explain the note is not allowed. In the event notes are left attached asking for delay in processing, the TAC employee will be issued a postdated check error via Form 5919, Teller's Error Advice.
Verify all money amounts on checks and money orders. The numeric dollar amount and the amount written in words should match. The numeric amount on the remittance will normally be used for processing. There may be instances when the money amount to use is questionable. Refer to IRM 22.214.171.124.5, Money Amounts to determine how to process the payment.
Verify that an authorized signature appears on the check or money order. However, if the remittance is unsigned, and the taxpayer is not available to sign the check or money order, the unsigned check should be submitted for processing.
Whenever possible, encourage the taxpayer to include the following additional information on the check or money order:
Taxpayer's name and address
Taxpayer's Identification Number or Employer Identification Number
Daytime telephone number
Plan number, for employee plans accounts
Tax period
Type of tax
The canceled check or money order is the taxpayer's proof of payment. If a taxpayer insists on getting a receipt, issue Form 809, Receipt for Payment of Taxes. Form 809 is the ONLY official receipt. When Form 809 is issued, it serves as the posting document unless the payment is received with a return.
Form 809 receipts are required for all cash payments and will be provided for non-cash payments upon request.
Some taxpayers may insist on receiving proof that their non-cash payment has been delivered to our office. Each TAC should be equipped with a date stamp that reads "PROOF OF DELIVERY ONLY - THIS IS NOT AN OFFICIAL RECEIPT." You may stamp a photocopy of the taxpayer's check or money order with this stamp as proof of delivery. If the taxpayer insists on receiving an official receipt and the TAC is not required to have an 809 receipt book, you should:
Contact an SBSE employee, within the same building, to provide an official receipt to the taxpayer,
Offer to provide the nearest TAC address of a TAC 809 book holder which the taxpayer can travel to for service if the SBSE employee is not available, and
Call that location in advance to make sure the 809 book holder is in the office before sending the taxpayer to another location.
Once an 809 receipt has been issued, the payment cannot be processed through RS-PCC.
If a remittance is received that is endorsed by the payee in such a manner that it is negotiable, it must be restrictively endorsed immediately below the last endorsement by writing or stamping "For Deposit Only - United States Treasury."
A check made payable to the taxpayer may be accepted if the taxpayer has endorsed it.
A check made payable to a third party may be accepted if the third party has endorsed the check over to the taxpayer and the taxpayer has endorsed it.
A taxpayer may be required to provide a replacement check or money order because the original payment was lost in transmission. The date of receipt cannot be back dated to the original date of submission. Replacement checks or money orders received must be processed with the received date as the posting date. Adjustment and referral procedures must be followed to ensure the taxpayer is not harmed with additional assessments because of the posting of the replacement check or money order. Prepare a referral for follow-up after the payment posts to abate the excess amount.
Payment originally received 2/22/2013, overnight package lost, taxpayer is contacted for a replacement check. The replacement check is received 3/29/2013, we process the payment with a posting/receive date of 3/29/2013. The adjustment on the account would be prepared for the abatement of interest and penalty from 2/22/2013 to 3/29/2013. See IRM 22.214.171.124.1.4, Remittance Strategy for Paper Check Conversion (RS-PCC).
If the non-cash payment is received without a pre-printed document for posting, prepare Form 3244, Payment Posting Voucher (through Account Management Services) or other acceptable posting document. See IRM 220.127.116.11.1.1, Posting Documents. Verify the name, TIN, Master File Status (MFT), and tax period for which the payment is intended. Apply payment as follows:
If Then No installment agreement Apply entire payment to module with the earliest CSED (unless taxpayer specifies a particular tax year).
Taxpayer Assistance Centers with RS-PCC should process non-cash payments locally, rather than transshipping to campuses for processing.
Attach one of the following posting documents to each check or money order. For multiple payments, see paragraph 4 below:
Tax return or form
Notice tear-off
"V" series payment voucher (i.e., Form 1040-V or Form 433-V)
IDRS Entity print (i.e., CC ENMOD, CC INOLE, with payment information added)
Form 1040-ES, Estimated Tax For Individuals
Form 3244, Payment Posting Voucher - See Exhibit 21.3.4-5, Form 3244, Payment Posting Voucher
Form 809, Receipt of Payment of Taxes - See Exhibit 21.3.4-4, Form 809 Instructions and Definition of Critical and NonCritical Fields
Do not use Form 8879, IRS e-file Signature Authorization as payment posting vouchers.
When using pre-printed documents (i.e., notice tear-off, Form 1040 ES, Estimated Tax For Individuals or "V" series voucher), the amounts on the document and remittance must match. If the amount of the payment is different from the amount shown on the document, correct the dollar amount on the document. This includes the pre-printed payment amount coded on the bottom of a notice.
If you receive a notice tear-off with a non-cash payment, write the Designated Payment Code (DPC) in red ink and circle it. Place the DPC on the notice near the preprinted Transaction Code (TC) and amount of the payment.
For one or more payments:
Use a separate Form 3244 or Form 809 for each tax form and tax period, fee and ACA payment.
Use only one Form 3244 or Form 809 when you receive more than one payment for the same form and period. Print legibly. See Exhibit 21.3.4-5, Form 3244 Payment Posting Voucher, for instructions.
Stamp all posting documents, except Form 3244 and Form 809, with an official "Received with Remittance" stamp. Place the stamp on the front of the document. If your office does not have a remittance stamp, use your "Received" stamp and write "With Remittance" in ink. Remittance transmitted to Submission Processing without a date stamp or properly completed posting document will be posted as of the date the remittance is dated. This could create a late remittance and result in the issuance of Form 5919, Teller's Error Advice to the employee submitting the payment.
When preparing payment posting documents other than Form 809, designate the following payments with TC 670 and the appropriate designation payment codes (DPC) and secondary transaction codes (where appropriate):
Payments received with Form 1040X, Amended U.S. Individual Income Tax Return, use TC 670 with appropriate DPC and TC 570 as a credit hold for the amount of the payment.
Use TC 670 and TC 570, along with the appropriate DPC, when posting payments where Identity Theft is involved. This includes posting subsequent payments when an Installment Agreement has been paid off by the fraudulent refund claimed by the identity thief. If using RS-PCC, the TC 670 and TC 570 must be input through the RS-PCC system to avoid the payment going unpostable.
See IRM 3.17.278-3, Valid RS-PCC Transaction Codes, for more information.
For Form 809, post TC 670 amounts under the Assessed Amount field.
Refer to IRM 184.108.40.206.1Valid Transaction Codes for Remittance Processing, for primary transaction codes (TCs) and 6209 Code Retriever - Home for complete information.
See IRM 184.108.40.206.1.3, for correct Designated Payment Code (DPC).
Designated Payment Codes are two digit codes which serve a three-fold purpose. Use of DPCs on all posting vouchers is mandatory with Transaction Codes (TC) 640, 670, 680, 690, 694 and 700 and payments processed using RS-PCC. DPCs are used to:
Facilitate identification of payments which are designated to trust fund or non trust fund employment taxes. In such cases they are input with payments to: Form 941 (MFT 01), Form 720 (MFT 03), Form CT-1 (MFT 09), Form 943 (MFT 11) and Form 1042 (MFT 12).
Indicate application of payments to a specific liability when the civil penalty contains both a Trust Fund Recovery penalty and any other type of civil penalty. In these cases, they are input to MFT 55 only.
Identify the event which resulted in a payment. This is done at the time that a payment is processed and may be used with any MFT to which the payment transaction will post. Data from this type of input is accumulated on a national basis to determine the revenue effectiveness of specific collection activities.
DPCs and their definitions are located in Document 6209, IRS Processing Codes and Information or by using the 6209 Code Retriever http://serp.enterprise.irs.gov/databases/irm.dr/current/e6209/e6209home.htm.
DPCs 03 through 14 and 99 are used to identify the event that was primarily responsible for the payment being made.
If a payment to a trust fund tax liability is not being designated or if the event that resulted in a payment does not fall into one of the categories represented by DPCs 03 through 11, DPC 99 must be indicated on the posting voucher to indicate that it is a miscellaneous payment.
Field Assistance uses Remittance Strategy for Paper Check Conversion (RS-PCC) to process non-cash payments. RS-PCC replaces the manual way of processing remittances in a TAC. Paper checks presented for payment are scanned with a desktop scanner and the data are converted to an electronic format. The RS-PCC system scans checks, automates the receipts, acceptance, and recording of funds converting checks into electronic funds then transferring them through a secure transmission over the internet to the Fiscal Service (FS). The checks are no longer being sent to the banks.
RS-PCC interface with the Electronic Federal Payment Posting System (EFPPS). This allows the taxpayer's payment information to post to master-file. The RS-PCC system enables TACs to electronically process payer remittance at the point of receipt. These payments are identified on master file with a 17 digit Electronic Funds Transfer (EFT) Trace number on IDRS. The Tape Edit Processor (TEP) assigns two additional leading digits to denote the Submission Processing Center Code (29 for Ogden). This makes the EFT number 17 positions for master file and IDRS research (except command code EFTPS).
RS-PCC payments are identified by the literal EFT- TRACE and a DLN beginning with "81" , 82or 83. The EFT numbers for TAC begins with "521" , 522, 523 or 524 and the eighth and ninth position indicates the TAC Offices.
See IRM 3.17.278-4, Field Assistance RS-PCC Sites.
Whenever the system is not working, TAC managers must have approval by the Area Analyst through the Territory Manager for when to transship payments to the Submission Processing Center. For example, if an employee is circuit riding to a TAC which is not their assigned POD, then that employee CANNOT scan payments.
Employees must use this process to scan all payments received in the TAC unless it cannot be scanned or be processed using RS-PCC. See the table in IRM 22.214.171.124.1.4.1(1), Checks that Cannot be Processed Through RS-PCC.
Employees should scan payments throughout the day and not stockpile payments until the end of the day.
Standards for RS-PCC: The Service is committed to a 24 hours deposit standard. It is of the utmost importance to deposit the largest amount of money in the shortest possible time frame.
To meet the 24 hour deposit standard, all payments must be processed on the day they were received or no later than the beginning of the next business day. A payment is considered processed once it has been scanned, key verified and submitted for deposit.
If the taxpayer returns to a TAC because their check has not cleared the bank, and normal processing time frame has elapsed, follow the procedures in IRM 220.127.116.11.6, Payment Tracers, to locate the payment.
Input the identified field needed to process the payment from the source document and remittance, not from Form 795-A or the screen. Refer to IRM 126.96.36.199.1.4.13, Formatting Data Entry Fields.
Process all non-cash payments received in the TAC per IRM 220.127.116.11.1, Non-Cash Payments.
All payments received in the TAC must be entered on AMS. Generate Form 795-A throughout the day, making sure no more than 20 payments are listed.
The majority of non-cash payments received in a TAC can be processed using RS-PCC, however there are some exceptions. See IRM 3.17.278.9.1, Checks that CAN and CANNOT be Processed Through OTCnet.
Checks that can be processed using RS-PCC US Treasury Checks Traveler's Checks Money Orders (including Postal Money Orders) Third-Party Checks (even if drawn on a personal account) State and Local government Checks signed over to IRS (Campus Support will stamp over check with United States Treasury Stamp) Credit Card Checks Business Checks Cashier's Checks Other US Government Checks Payroll Checks Personal/Customer Checks Starter Checks with preprinted name Certified Checks Form 1040-C, U.S. Departing Alien Income Tax Return. Remittance for subsequent payment on an accepted Offer and Compromise. Refer to IRM 126.96.36.199.7, Offer in Compromise. Form 706 and 709 United States Estate and Generation-Skipping Transfer Tax Return payments will be scanned and processed as BMF using RS-PCC. When processing, use the SSN and input into RS-PCC in EIN format. Follow procedures in IRM 126.96.36.199.1.4.1(11) and IRM 188.8.131.52.4 when mailing returns processed using RS-PCC. Retain a copy of the first page of the return with the retention file. See IRM 3.8.44-28, Master File/Non-Master File Form/Program Processing Table, for the MFT codes. Enter the tax year of the taxpayer date of death as the tax period.
DOD 12/20/2011 tax year should be 201112.
Checks that Cannot be processed using RS-PCC Foreign items drawn on non-US Financial Institutions Checks payable in non-US currency Savings Bond Redemptions Starter Checks with no preprinted name Checks with missing or incomplete MICR characters Government checks not endorsed Remittance for a non-master file (NMF) account Remittance for an account not on Master File (i.e., W-7 application received without a primary TIN, and Form 2290 received where the taxpayer just received an EIN that has not fully posted on IDRS). Comp checks with Form 2290 Form 4506, Request for Copy of Tax Return (IRM 220.127.116.11.16, Payments Received with Form 4506) Remittance for Offer In Compromise application fees and offer amounts. Refer to IRM 188.8.131.52.7, Offer in Compromise. Frivolous checks (Checks that state: "NOT FOR DEPOSIT" -"EFT ONLY" -"FOR DISCHARGE OF DEBT" and/or "WITHOUT RECOURSE" ). Forward with Form 795-A to the Frivolous Filer Unit. Refer to IRM 126.96.36.199, Frivolous Checks. Do not accept remittance over $99,999,999.99.
For checks that cannot be processed using RS-PCC as per table, follow IRM 220.127.116.11.1.4.1, Overview of RS-PCC Payment Processing and IRM 126.96.36.199.1.4.2(30), RS-PCC Processing Payment Procedures. Clearly notate Form 795-A in red ink "Could not process via RSPCC" with a statement of exception for transship.
Prior to scanning the individual designated to scan the payments must review all payments in each batch for accuracy and reconcile per IRM 184.108.40.206.3.1, Reviewing and Shipping Form 795-A and Form 3210 for Payments and Payments with Returns, even if the payments have already been reviewed and batched. The scanner will also reconcile, by manually counting the number of non-cash remittances, and matching that total against the number of line entries on the Form 795-A. In addition, the scanner will manually total the amount of non-cash remittances on each page of the Form 795-A and verify that the systemically generated total matches your manual calculation. If the number of non-cash remittances or if the total dollar amount is different, line through that number, and manually write the correct number or amount to the right of the total box
Validate the information on the non-cash payment instrument, such as date, payable to line, dollar amount, signature and entity information. Follow procedures outlined in IRM 126.96.36.199.1, Non-Cash Payments.
Determine if correct Transaction Code was used, per IRM 3.17.278.-3, Valid RS-PCC Transaction Codes.
Secondary Transaction codes that can be processed using RS-PCC are TC 460 and TC 570.
If an 809 receipt is issued for non-cash payment this payment cannot be processed using RS-PCC. Normal manual procedures would apply per IRM 184.108.40.206.11, Accepting Cash Payments in TACs with Courier Services or Over The Counter Depositing.
All AMS Form 795-As (non-cash payment), appropriate posting documents and remittances must be put into a sensitive envelope with Form 14443, Remittance Processing System Identification (RPSID) Label, attached to the front of the envelope.
Do not staple checks to posting documents. Paper clipping documents together is acceptable.
If you receive a return where the payment was processed using RS-PCC:
Date stamp the form with an official IRS "Received with Remittance" date stamp.
Separate the payment(s) from the return.
Transship these returns for processing on Form 3210.
Write Payments Processed at TAC at the top of Form 3210.
Send Form 3210 with original return(s) to the appropriate Submission Processing Campus based on the on the geographic location of the TAC office and the type of return secured.
This includes 1040 series, 1040-NR, 2290, 94X series, 706, 709, 1120, W-7 refer to IRM 18.104.22.168.4, Mailing Form W-7/Form W-7(SP) Packets, or for Form 2290, refer to IRM 22.214.171.124.7, Mailing Form 2290, etc.
For the posting voucher, a copy of the first page of the form can be used as the posting document.
Refer to IRM 220.127.116.11.4, Reviewing and Shipping Form 3210 for Returns without Payments and Returns Received with Payments Processed at the TAC, for additional guidance.
All unscanned non-cash payments at the end of the day must be placed in the safe. Remittances that have not been scanned should continue to be stored in the safe. Remittances must never be left unattended and must be secured at all times when not being handled for processing. Payments that are not stored in the safe must be stored in a designated locking file cabinet.
All un-scanned remittances from the previous day MUST be scanned at the beginning of the next business day.
If you receive a large dollar payment of $100,000.00 (IMF), $50,000.00 (BMF) or more, process the payment by scanning and key verifying immediately using RS-PCC per IRM 188.8.131.52.3, Form 795-A, Remittance and Return Report. The large dollar payment must be the only item in that batch with its own RPSID. During peak processing season only, multiple large dollar payments of $100,000 (IMF), $50,000.00 (BMF) can be batched under one RPSID number if more than one large payment is received at the same time.
After the second attempt to scan a payment and the RS-PCC scanner still cannot read the payment image, transship the payment immediately and follow IRM 220.127.116.11.1.4.2(30), RS-PCC Processing Payment Procedures, for transshipping payments. Always unfrank the payment by lining through Electronically Presented.
The following documents must be retained by the Group Manager or their designee for three (3) years from the 215 Deposit Ticket Date:
RS-PCC Batch listing "Ready for Key Verification"
RS-PCC Batch listing "Ready for Deposit"
RS-PCC Batch listing "Awaiting Supervisor Approval" if corrections are made during key verification
RS-PCC End of the Day Report (EOD)
215 Deposit Ticket Report
Form 795-A copy with the reviewer's initials
Completed Form 14443, RPSID Label
The following documents must be retained as part of the Retention File for at least 60 days from the 215 Deposit Ticket date. After 60 days the batch is approved for shredding by the Group Manager or designee. Once the batch is approved for shredding the following documents must be shredded at least once a month:
Posting Document and/or Voucher
Remittance and Posting Documents cannot be shredded prior to the batch been balanced as required per IRM 184.108.40.206.1.4.7, RS-PCC Balancing
The timeframe for Retention can be extended for TIGTA audits or loss or shortage incident.
For RS-PCC problems with processing payments, contact your Area Remittance Analyst. If analyst is unavailable, or if analyst cannot solve the problem, send the question or issue to the following link email@example.com The RS-PCC project team answers questions sent to this link within 24 hours. If you have not received an answer to your question within 24 hours, the Area Remittance Analyst should contact the FA RS-PCC headquarters Analyst.
Remittances are batched with 1 - 20 remittances per batch with Form 14443, Remittance Processing System Identification (RPSID) Label. Multiple Form 795-As with the same received date can be combined into a single batch of no more than 20.
After successfully logging into the RS-PCC RL II application using SEID and LAN Password, the operator is ready to begin entering the remittances information.
From the RS-PCC RL II Home Page, click "Payment Entry" .
On the Payment Entry Menu, the operator will choose New Batch button. This starts a new batch and allows the operator to input the check information for processing. This allows the operator to input the check information for processing.
Input the Received Date from the payment source document (MMDDYYYY) and RPSID number from Form 14443, RPSID Label. Both numbers will carry through on the rest of that batch.
The operator will then choose if the remittances will be processed as a Single, Multi or a Split payment:
Single Payment – one payment to one transaction
Multi Payment – more than one payment to one transaction
Split payment – one payment applied to more than one transaction or taxpayer
Each payment consists of a remittance and transaction section. In the single mode, both sections are available on the same page view. In a Multi/Split mode the remittances and transaction sections are displayed on separate pages.
Click "Scan Check" button to activate the scanner. A green light on the scanner indicates that it is ready to receive checks. The scanner will automatically flip the check and scan the back. The check image will appear on the screen. Ensure the check is readable. The remittance is placed in the scanner with the Magnetic Ink Character Recognition (MICR) line of the check face up, aligned with the right side of the scanner. The MICR line is the bank routing number, account, and check number found on the bottom of the check. Gently push the check forward to allow the scanner to grasp the check.
When encountering scanner errors, operator should re-scan the check once or twice. The Clear Scanner button releases the check and clears the captured code line and image, allowing the operator to re-scan the check. Example of scanning errors:
If the image of the check is too light, RS-PCC will detect it automatically and will display a message in the Message filed stating "The scanned check image is too light to be acceptable" . The operator can try to re-scan the check.
If the image of the check is skewed, this type of error will require manual visual inspection and correction. RS-PCC may not display an error message, but the operator should re-scan the check if a potential problem exists with the image.
When the MICR line is displayed in red, correct it immediately.
When the scanner cannot read any or all of the MICR code line and the failure persists, consult your Manager/Lead or authorized designee to determine the next step. Refer to IRM 3.17.278-5, MICR Line Symbols.
To correct the MICR line code the entry operator should:
Type over the special character example "!" with the valid value "5"
Replace the MICR symbol with the correct code
Each of the symbols that are before and after the routing number, account number, and check number represents either a "T" "O" "A" or "D" . See IRM 3.17.278-5, MICR Line Symbols.
Once the operator has corrected the MICR Line, they will continue to input the payment information. The completed RSPCC batch will be systemically forwarded to allow the Supervisor User to review, approve or reject the MICR line entry. Refer to IRM 126.96.36.199.1.4.3, MICR Line Approval/Duplicate Check Approval.
If the scanner can't read the Payment Image or RSPCC will not accept the MICR error correction, then:
Remove the payment from the batch.
Update Form 14443, RPSID Label, and Form 795 to accurately reflect the total checks and amount of the batch.
Unfrank the check by lining through "Electronically Presented" .
Ensure that the removed payment is transshipped for processing timely as required. Refer to IRM 188.8.131.52.3.1, Reviewing and Shipping Form 795-A and Form 3210 for Payments and Payments with Returns.
Input the fields needed to process a payment. See IRM 18.104.22.168.1.4.13, Formatting Data Entry Fields.
The 2-D scanner can be used for scanning payments when the 2D barcode is available with the taxpayer's posting document. The 2-D scanner is NOT to be used in key verification.
When the 2-D barcode from the taxpayer's correspondence is scanned using the RSPCC Configuration:
The Name Control, SSN, MFT, Tax Period, and TC will automatically populate on the RSPCC input screen.
The dollar amount must be entered manually.
The employee will still be required to verify the data that was entered by the 2-D scanner from the 2-D barcode from the taxpayer's correspondence.
For additional information about 2D Bar Code Procedures, refer to IRM 18.104.22.168.1.1, 2D Bar Code Procedures.
Ensure that the "Check Amount" field and the "Primary Transaction Amount" field are the same amount, and that they match the taxpayer check.
If the check written amount and numeric amount does not match, see IRM 126.96.36.199.5, Money Amounts.
The scanner will imprint "Electronically Presented" in red on the front of the check. If this does not appear, the Manager/Lead or other authorized designee needs to stamp or write "Electronically Presented" in red ink on the check manually. The stamp needs to be placed in a location that does not interfere with the dollar amount, the financial institution information or the signature.
The operator inputting the batch visually verifies that all checks are scanned properly, that the entire front of the check image is visible on the screen, and that the dollar amount is legible before scanning the next check or signing out of the batch.
When all payments for a batch have been scanned, click on Finish to close the batch.
Once the operator has clicked "Finish" to close the batch, they will have the option of either printing the Batch Listing, Completing the Batch, or Editing the Batch using the following icons:
List Payment - to edit the batch
Print - print the batch listing
Print and Complete – print the batch listing and the batch processes to the next status (Ready for KV or Approval)
Compete – the batch will process to the next status (Ready for KV or Approval)
If you need to correct an error or delete a payment, click List Payment and navigate within the list payment screen to correct or delete the payment. You must now click on Finish again to close the batch.
To complete the batch, click on Print and Complete. This completes the batch and prints the Batch List. See IRM 3.17.278-8, RS-PCC Batch Listing.
The Batch List report shows all transactions included in the batch. The report consists of the detail and summary pages and changes the status of the batch to Ready for Key Verification. If it is printed after clicking Complete Batch.
If there was a MICR Line correction or Duplicate check issues during the processing of the batch, the batch goes to Awaiting Approval Status. The supervisor must approve the batch before it goes to Ready for Key Verification.
Supervisor will receive an email alert that a batch of work needs approval.
Supervisor will logon to RS-PCC and from the front page click on "Awaiting Approval" then finds and makes the approvals on the batch before it goes to "Ready for Key Verification" .
Review the MICR Line Approval:
Approve - Promotes the check to the Saved status and then displays the Check Approval List page.
Delete - Deletes the payment containing the check and then displays the Check Approval List page.
Check Detail displays the Check Detail page for the currently displayed check. If there were corrections, Supervisor will receive an email alert that a batch of work needs approval.
Supervisor will log onto RS-PCC and from the front page clicks on the Awaiting Approval then finds the batch and make the approvals on the batch before it goes to Ready for Key Verification.
The scanner will manually recount the non-cash remittances and reconcile that number against the number of entries on the batch listing. In addition, the scanner will manually total the dollar amounts from each non-cash remittance and match it against the batch listing. The total number of non-cash remittances scanned and dollar amounts will be recorded on the Form 14443, RPSID label.
Compile the following for the RS-PCC Reviewer (Key Verifier):
Completed Form 14443, RPSID Label
Printed Batch listing Ready for KV
Forms 795-A copy with reviewer's initials
Posting documents
Give completed batch to Quality Reviewer for Key Verification.
If you have check(s) listed on a Form 795-A that cannot be scanned, see table below for transshipment rule:
If... Then... Field Assistance HQ or Area Analyst directs transshipment of all remittance received (technical difficulties),
Transship all remittances.
Follow procedures in IRM 220.127.116.11.3.1, Reviewing and Shipping Form 795-A and Form 3210 for Payments and Payments with Return and IRM 184.108.40.206.3.3, Supplemental Form 795-A.
Clearly notate Form 795-A in red ink at the top of Form 795-A "Could Not Process via RSPCC" with a statement why checks require transship.
Update the Remittance Follow-Up Review Log.
Checks have been scanned, DO NOT transship.
If... And... Then... TAC scanned checks, The checks cannot be processed through RS-PCC, Contact the Area Remittance Analyst (for technical assistance). Email the RS-PCC Team at firstname.lastname@example.com
Use subject line: Remittance, Scanned Checks Can't process.
State the problem and/or error message and include, if available:
Status of checks
Batch Name
# of Checks
Check Amount
Batch Total (if more than one check)
Scanned checks cannot be processed electronically EVEN with technical assistance, Checks are deleted from the batch or daily balancing was completed and the checks marked "Electronically Presented" did not go to deposit AND Field Assistance HQ directs to transship,
Unfrank the check by clearly lining through "Electronically Presented" in black ink.
Do not alter any other portion of the check.
Follow procedures in IRM 18.104.22.168.3.1, Reviewing and Shipping Form 795-A and Form 3210 for Payments and Payments with Return and IRM 18.104.22.168.3.3, Supplemental Form 795-A.
Notate Form 795-A with red ink "Could Not Process via RSPCC" with a statement why checks require transship.
Email your Area Analyst and RS-PCC Team email@example.com the batch ID # with a statement why checks require transship.
Update the Remittance Follow-Up Review Log.
If a payment(s) or a batch(s) of work is transshipped because scanned checks cannot be processed electronically, it is critical for the Manager or designee to access RS-PCC RL II, open the batch and DELETE the transshipped payment(s). This is to ensure the check(s) is not processed twice.
Franked checks that are marked "Electronically Presented" may not be physically deposited. If a franked check is sent to SPC for processing in error, then Form 5919 will be issued and the franked check will be returned to the TAC manager.
If there was a MICR Line correction or a Duplicate check issue during the processing of the batch, the batch goes to Awaiting Supervisory Approval status. The supervisor MUST approve the batch before it goes Ready to Key Verification (KV).
The Supervisor will receive an email alert that a batch of work needs approval.
The Supervisor will logon to RSPCC and from the home page click on the "Awaiting Supervisor Approval" from the RS-PCC home page then find the batch and make the approvals on the batch before it goes to Ready for Key Verification.
The approval official will be unable to perform Key Verification on the batch that contains the MICR correction.
Review MICR Line Approval:
Approve – Promotes the check to the Saved status and then displays the Check Approval List page.
Delete – Deletes the payment containing the check and then displays the Check Approval List page.
Check Detail – Displays the Check Detail page for the currently displayed check.
If the MICR Line/Duplicate can't be approved the payment will be removed from the batch. The approver must update the Form 14443, RPSID Label, and Form 795 to accurately reflect the total checks and amount of the batch. The manager or designated approver must initial the change, ensure that the removed payment is unfranked and transshipped for processing.
The operators perform quality review on payments through an electronic method called Key Verification (KV). All batches "must" be Key Verified before they can be transmitted to Treasury/FS for deposit.
To KV a batch the operator selects the Key Verification Tab from the RS-PCC home page. This will display a list of all available batches that are "Ready for Key Verification" and "In Key Verification" from the Batch State Home Page. To KV a batch, the operator will select a batch with the status "Ready for Key Verification" . The operator will not be able to KV any batches if they were the Approver or the Entry Operator. Therefore those batches will not be displayed when they are key verifying.
RS-PCC users "cannot key verify" their own work if they have either processed or approved the payment.
TAC sites where the Manager is responsible for more than one TAC site (Parent/Child relationship) has the ability to allow users with Supervisor access to KV work from one of their other TAC sites.
Once the batch is selected, the status will change to "In Key Verification" .
There are two types of KV views depending on the type of payments:
The single payment KV process view; remittance and transaction information on the same screen.
The multi/split KV process view, remittance and transaction information in different pages.
Payments are KV'ed in the order they were entered.
The operator will take the physical check and enter the information directly from the check. The operator will enter the data for each payment field selected for KV into the KV edit pages. Only the following fields are required to be KVed:
Check amount: For even check amounts, do not enter 0s after the decimal point as system will add. For amounts with cents, enter all digits without the decimal point and RS-PCC will add decimal.
Name Control
TIN: Do not enter dashes in the TIN field as the RS-PCC system will enter based on the MFT code. Use the TIN listed on the Form 795-A.
MFT Code
Tax Period
Transaction Amount 1
Transaction Code 1
2-D scanner can be used to key verify a payment when the payment was scanned using the 2D scanner. For additional information about 2D Bar Code procedures, refer to IRM 188.8.131.52.1.1, 2D Bar Code Procedures.
The operator will correct any errors encountered during KV.
Fields that are pre-populated can be edited by the KV'er if the information is not correct.
When corrections are made during key verification to the original dollar ($) amount or SSN/EIN and name control, the batch will require Supervisor Approval before it goes to deposit.
When the last payment in the batch is displayed, the Finish button is enabled. After entering all of the KV data in the current item, the operator selects the Finish button, and the system performs additional validation for the payments in the batch, and then saves the data. Upon completion of the KV process, the batch will be changed to "Ready for Deposit" status. If there are no issues, the batch will then be sent to "Transmitting for Deposit" . If it did not fail during transmit, the batch will process to "Sent for Deposit" and be sent to Fiscal Service (FS).
The RS-PCC Batch Payment List is displayed after a batch is completed for KV. The report displays the batch status at the time it was requested. Any changes made during KV will be reflected on this report. Click on the Print button on the menu bar to print the Ready for Deposit Listing.
For retention files and time frames, refer to IRM 184.108.40.206.1.4.1(12), Overview of RS-PCC Payment Processing.
Request for Temporary Change in Key Verification Requirements: Whenever staffing in a TAC falls below two employees (IAR/ITAS/Secretary), the manager can request a change in the Key Verification Requirements (to only KV the dollar amounts) by sending an email to the Territory Manager with CC to the Area Remittance Analyst and the headquarters Remittance Analyst. The request must include the following information:
Reason(s) for temporary KV change
Date(s) of KV change
Expected date for restoration of KV change
The Territory Manager will reply via email of his/her approval/disapproval to the request of temporary change in Key Verification. Key Verification of the dollar amount can only be done remotely.
A copy of the approved request for temporary change in key verification must be retained for 3 years and must be associated with the Form 14443, RPSID Label associated with the limited key verification.
The remote TAC must have a copy of the batch list "Ready for Key Verification" and Form(s) 795-A. The remote operator will Key verify the dollar amount from the check image and Form 795-A, not the batch list "Ready for Key Verification" . The remote operator will provide the batch listing Ready for Deposit for the retention file and to update the Form 14443, RPSID Label.
All un-Key Verified remittances from the previous day MUST be Key Verified at the beginning of the next business day.
If corrections are made during key verification to the original $ amount OR SSN/EIN and name control, the batch will move to Awaiting Supervisor Approval status once the key verifier operation finish key verifying the batch.
Manager/Lead or authorized designee will be required to verify the correction(s) made by the key verifier operator before approving the batch for deposit.
After the batch is approved the batch status will move to Ready for Deposit.
Manager/Lead or authorized designee will be required to print the batch listing Ready for Deposit.
The batch listing Ready for Deposit will now provide the original entries made by the scanner operator and key verifier operator. All corrections made by the key verifier operator and approval operator are now identified on the new batch listing Ready for Deposit.
The Batch Management function allows Manager/Lead or other authorized designee access to management tools. Refer to IRM 3.17.278.11.14, RS-PCC Batch Management, for specific information.
The Deposit function displays all batches deposited through Fiscal Service (FS). Refer to IRM 3.17.278.11.15, RS-PCC Deposits, for specific information.
TAC Deposit ticket name 20092900XX
XX = 21 for Area 1
XX = 22 for Area 2
XX = 23 for Area 3
XX = 24 for Area 4
All users have access to the Payment Search functions. Refer to IRM 3.17.278.11.16, RS-PCC Payment Search, for specific information.
All RS-PCC batch of remittance, scanned and key verified, MUST be balanced a minimum of twice per week.
The Manager or authorized designee MUST balance their previous days work using the following:
End of Day Report (EOD) for the date the batch was scanned and/or key verified. For additional information, see IRM 188.8.131.52.220.127.116.11, RS-PCC End of Day Reports.
The 215 Deposit Ticket Report for the next business day the batch was scanned and KV'ed. See IRM 22.214.171.124.184.108.40.206, 215 Deposit Ticket.
See IRM 3.17.278-7, RS-PCC End of Day Report, and IRM 3.17.278-10, OTCnet-OTC ELVIS 215 Report.
The Manager/Lead or authorized designee compares the 215 Deposit Ticket Report to the EOD Report from the prior business date to ensure all scanned checks were deposited.
You have balanced if the information from the 215 Deposit Ticket Report (transaction date, check count, and dollar amount by operator SEID) match with the End of Day Report (Operator Listing). It could have more than one day of scanned checks.
When the check count and dollar amount by operator SEID for the transaction date on the 215 Deposit Ticket Report DO NOT balance with the EOD Report "Operator Listing" , Manager/Lead or authorized designee must review the state of the batch on the EOD Report.
The 215 Deposit Ticket Report provides a summary total by operator SEID and transaction date for batches that went to deposit. If information on the EOD Report (Operator Listing) by operator SEID (checks count and dollar amount) do not match with the information on the 215 Deposit Ticket, you will need to add the dollar amount and check number for only those batched with "Acknowledgement" status to balance. Sometime batches with "Ready for Deposit" , "Transmitting for Deposit" and "Sent for Deposit" status will be listed on the 215 Deposit Ticket Report.
Do Not attempt to transship batches for manual processing without the consent of the FA HQ RS-PCC Analyst when they are still in the RS-PCC work flow ("Ready for Deposit" , "Transmitting for Deposit" and "Sent for Deposit" )
Managers/Lead or authorized designee is required to update Form 14443, RPSID Label with the batch 215 Deposit Ticket date.
The Manager/Lead or authorized designee's responsibility is to determine what batches were not processed through to Fiscal Service (FS).
When there is a discrepancy discovered during balancing, the Manager/Lead or authorized designee will determine which checks were not deposited, the state of the batch, and what corrective action is required. Reason for any discrepancy should be listed on the reverse side of the Form 14443.
The batches states on the EOD Report DO NOT confirm that the batch went for deposit. The 215 Deposit Ticket Report is the only Official Deposit Report for RS-PCC.
Batches that failed to process though the FS are systemically placed in the following states on the EOD Report:
Failed During Transmit
Failed to Transmit
The batch that "Failed During Transmit" or "Failed to Transmit" state will NOT be on the 215 Deposit Ticket. Manager/Lead or authorized designee is required to re-transmit the batch for deposit. Once the batch is re-transmitted for the deposit, Manager/Lead or authorized designee must monitor the state of the batch to ensure the batch state is acknowledged. If the batch state is "Failed to Transmit" or "Failed During Transmit" again Manager/Lead or authorized designee must email the RS-PCC Team to the following link email@example.com with a copy to the Area Remittance Analyst. The email must provide the required batch information per IRM 188.8.131.52.1.4.2(30)(Exception) If and then chart. The RS-PCC Team will provide instructions to re-start the batch for deposit.
Batches that were systemically stalled in the RS-PCC workflow can be in the following states:
Ready for Deposit
Sent for Deposit
Transmitted for Deposit status and will be displayed in the EOD report. When this occurs the batch did not go to Fiscal Service for deposit and will not be on the 215 Deposit Ticket.
Manager/Lead or other authorized designee will check the batch for the payment status. If the payment status is not"posted" or "deposited" , the payment did not go to deposit. Manager/Lead or authorized designee must email the RS-PCC Team at the following link &W&I CAS:SP:ATP:EP:RSPCC with a copy to the Area Remittance Analyst. The email must provide the required batch information per IRM 188.8.131.52.1.4.2(30)(Exception) If and then chart. The RS-PCC Team will provide instructions to re-start the batch for deposit. To check payment status of the batch and see if payment were "Posted" or "Deposited" , perform the following steps:
From the RS-PCC Home Page click on Transmitting for Deposited Batch State
Click on the batch you need to check payment status
Click on List the payment in this batch icon
Payments status should be "Posted" or "Deposited"
Do Not attempt to transship batches for manual processing without the consent of the FA HQ RS-PCC Analyst when they are still in the RS-PCC work flow (Ready for Deposit, Transmitting for Deposit and Sent Deposit).
The EOD Report allows the Manager/Lead or authorized designee to monitor and review payment activity on a daily basis. The EOD Report provides the state of the batches in the RS-PCC workflow.
Users with Supervisor or HQ Analyst access can order the EOD Report.
The EOD Report must be ordered at the beginning of each business day for the previous business day prior to start scanning and/or key verifying any current work for that day. The EOD report will be sent to the user's email account within the same day.
To generate the RS-PCC End of Day (EOD) Report, Manager/Lead or authorized designee orders the EOD report using Batch Management in RS-PCC. See IRM 3.17.278-7, RS-PCC End of Day Report.
To order the EOD report using Batch Management, the user will Logon to RS-PCC and from the home page select the Batch Management tab.
Select the EOD menu button
Select the site you are ordering the EOD for
Select the date by using the calendar (previous business day, date the batch associated with the End of Day that was sent for deposit).
Click the Submit button
The EOD report will be created and sent to your email account from firstname.lastname@example.com
Print a copy of the EOD report to be filed with the batch and use it to balance against the 215 Deposit Ticket Report.
The EOD report displays the scanned work in different batch states or cycles. The Batch states or cycles are:
In Data Entry - The batch has been created and remittance transactions are being added to it.
Awaiting Supervisor Approval – The batch is waiting for Supervisor Approval on a check MICR line correction or a duplicate payment. After batch is approved it moves to Ready for Key Verification status.
Ready for Key Verification - All remittance transactions have been added to the batch and the operator has marked the batch as complete. The batch is ready for key verification.
In Key Verification -The batch has been opened for key verification and an operator is key verifying it.
Awaiting Supervisor Approval – The batch is waiting for Supervisor approval when corrections are made during key verification to the original $ amount or SSN/EIN and name control. After batch is approved, it moves to Ready for Deposit status.
Fail to Transmit – The batch failed to be transmitted to FS.
Failed During Transmit - An error occurred transmitting the batch to FS.
Ready for Deposit -The batch has been key verified and is ready for deposit with FS.
Transmitting for Deposit -The batch is in the process of being transmitted for deposit with FS.
Sent for Deposit - System has transmitted the check of the remittance transaction for deposit to FS.
Acknowledged - FS has sent notification to RS-PCC system that the batch was successful processed at FS.
Do NOT transship scanned batches that did not go for deposited to the SPC site for manual processing without first communicating with the Area Remittance Analyst and FA RS-PCC HQ Analyst.
The Headquarter (HQ) Administrative staff will order the 215 Report from the Treasury OTCnet website. Staff requiring access to the 215 Deposit Ticket Report, see IRM 184.108.40.206.1.4.10, RS-PCC Access/Security Forms and Passwords.
The 215 Deposit Ticket Report is available after 9:30 a.m. EST and must be printed daily. An Email containing copies of the 215 Deposit Ticket report will be forwarded daily from the HQ staff to the Managers. If a Manager or Acting Manager does not receive a copy of the report, contact the Area Remittance Analyst.
The Deposit Date of the 215 Report is the next business day after the scan date. A printed copy of the 215 Deposit Ticket Report is to be maintained in the retention file.
The 215 Deposit Ticket Report is the Official Deposit Report for RS-PCC. It is used to ensure that all batches that were scanned by an individual went to deposit. The 215 Deposit Ticket Report displays the information numerically and alphabetically by SEID (employee who scanned the batch) for the area.
The 215 Deposit Ticket is located at OTCnet Online application. To request the 215 Deposit ticket:
Log on to OTCnet
Select the Reports Tab from the OTCnet home page
Select Check Processing Report
Under Business Reports, scroll down and select 215 Deposit Ticket Report
Select date
Select Report Format
Select Expand All
Location Name: 20092900 FA
Locate and select your ALC (2009290021, 2009290022, 2009290023, 2009290024, 2009290025)
Save and/or print your 215 Deposit Ticket Report
The 215 Deposit Ticket Report displays the following:
215 Deposit Ticket Date – Settlement date
Deposit Ticket Number
Cashier ID – SEID of operator who scanned the batch in numerical order then in alphabetical order
Transaction Date – The date the batch was scanned (can be more than one scanned day for the same Cashier SEID)
Summary Count – Number of checks sent to FS by Cashier SEID and transaction date
Summary Amount – Dollar amount of funds sent to FA by Cashier SEID and transaction date
See IRM 3.17.278-10, OTCnet-OTC ELVIS 215 Report.
You may obtain your specific location name under 20092900FA. Locations are listed in order ending in area number area 1 (2009290021), area 2 (2009290022), area 3 (2009290023), area 4 (2009290024), area 5 (2009290025). SEIDs are listed by location by area, not individual TAC.
The Reconciliation Report is distributed each day by 12:30 p.m. EST to a specific distribution list through Outlook. See Exhibit 3.17.278-6, Reconciliation Report.
The Reconciliation Report is generated through the RS-PCC system. This report provides a summary of the deposit and batch activities that has not been deleted from the RS-PCC database
The Reconciliation Report is divided in 2 parts:
Deposit Ticket Summary – this part of the Reconciliation Report provides a summary of the deposits in their different states and it is used to determine when to shred. Refer to IRM 18.104.22.168.126.96.36.199, Reconciliation Report / Deposit Ticket Summary.
Batch Listing - this part of the Reconciliation Report contains batches that have not been deleted from the RS-PCC database and have not been associated with a Deposit Ticket. Refer to IRM 22.214.171.124.126.96.36.199, Reconciliation Report / Batch Listing.
The Reconciliation Report / Deposit Ticket Summary section provides a summary of the deposits in their different states.
Provide information to determine when checks should be shredded.
Manager/Lead of other authorized designee must verify the state of the Deposit ticket on the Reconciliation Report (Deposit ticket Summary) prior to authorizing the checks for shredding. See IRM 3.17.222.214.171.124.1, Reconciliation Report/Deposit Ticket Summary.
Manager/Lead or other authorized designee can authorize the batch of checks for shredding:
Once the batch 215 Deposit Ticket Date, noted on Form 14443, RPSID Label is 60 days or older than the current date AND
The batch 215 Deposit Ticket date is no longer on the Reconciliation Report /Deposit Ticket Summary, then and only then can the checks be shredded.
The batch 215 Deposit Ticket date is a required field on Form 14443, RPSID Label. Form 14443 is required to be updated once the batch has been approved for shredding.
Refer to IRM 3.17.218.104.22.168.1, Reconciliation Report/Deposit Ticket Summary, for the Deposit Ticket States definitions.
A cross-cut shredder is required when shredding remittance.
Today is July 15, 2015; the deposit ticket date listed on the batch RPSID Label is May 10, 2015. The deposit ticket date of May 10, 2015 is more than 60 days from today AND the deposit ticket date of May 10, 2015 is no longer on the Reconciliation Report Deposit Ticket Summary. Manager/Lead or authorized designee can authorize the batch of remittance for shredding.
Today is July 15, 2015; the deposit ticket date listed on the batch RPSID Label is May 10, 2015. The deposit ticket date of May 10, 2015 is more than 60 days from today AND the deposit ticket date of May 10, 2015 is still on the Reconciliation Report (Deposit Ticket Summary). Manager/Lead or authorized designee would not authorize the batch of remittance for shredding.
Manager/Lead or other authorized designee should initial approval of shred on RPSID label. TACs are required to shred at least once a month.
This part of the report contains batches that have not been deleted from the RS-PCC database and have not been associated with a Deposit ticket.
The report is grouped by RS-PCC site and includes the Batch Life Cycle in different status. For more information refer to IRM 3.17.2220.127.116.11.2, Reconciliation Report/Batch Listing.
IRS Users and managers are required to follow the U.S. Treasury Bureau of Fiscal Services Paper Check Conversion Over the Counter (PCC OTC) Standard Operating Procedures per IRM 3.17.278.9.3, Manager/User Responsibility.
Only authorized user may gain access to RS-PCC. To request access RS-PCC RL II, new users must:
Register or reset your password with Employee User Portal (EUP) first,
Then request access to RS-PCC via the online 5081 system https://ol5081.enterprise.irs.gov/
All RS-PCC users must register with EUP prior to submitting an Online 5081 for RS-PCC access. EUP is required to access the Negative TIN (NTIN) list. The list is used to help prevent a UNAX violation. To request access or reset your password for EUP:
Open an Internet Explorer window. This will place you at the "IRWeb" home page.
Locate "Employee Tool/Services" .
Click on "Technology" link which takes you to the "Information Technology Resources" page.
Click on the "+" for Resources for: System Access.
Click on "Employee User Portal (EUP)" and follow the instructions for "Register for EUP access" or "Reset your password" .
The EUP link is also available on your AMS home page.
RS-PCC System Roles - When requesting access to RS-PCC through the Online 5081 system, choose one level of access depending on the function you perform: Operator, Supervisor or Analyst.
RS-PCC Operator - enter payments and performs quality review.
RS-PCC Supervisor - enter payments, performs quality review, manages batches and payments, monitor workload and manages deposits.
RS-PCC HQ Analysts - for RS-PCC HQ Business Analyst performs payment research, order HQ Reports and monitor system activity with read only access.
RS-PCC Analyst TAC - for Analysts to performs payment research and monitors system activity with read only access to all FA TAC processing only with read only access.
To request access for RS-PCC II, users must know their RS-PCC role and submit a request via the Online 5081 system https://ol5081.enterprise.irs.gov/
Open an Internet Explorer window. This will place you at the "IRWeb" home page.
Locate and click on the link for "OL5081" This will take you to the OL5081 home page.
Select "Request New Access" .
Search for "RS-PCC" .
Select the appropriate RS-PCC Role.
Submit Online 5081 and follow all instructions.
Once approved, logon to Online 5081 and sign the completed request.
It will take approximately 3 business days after acknowledging the rules before you will have access to RS-PCC.
RS-PCC RL II is a TIVOLI installation package and Silver Bullet Ranger which is requested through OS GetServices. TIVOLO and Silver Bullet are needed to scan remittance. All users must use the RS-PCC RL II URL for access https://rspcc.enterprise.irs.gov:4443/rspccweb/index.jsp
A scanner is necessary for a user to scan the taxpayer remittance in RS-PCC. The scanner must be connected to the workstation desktop or laptop where the "Silver Bullet Ranger" software is installed. This allows users to be able to scan the taxpayer remittance. The scanner can only be moved, as needed, between workstations where the "Silver Bullet Ranger" software has been installed.
To Login to RS-PCC RL II, you will enter your Standard Employee Identification Number (SEID) and Local Area Networks (LAN) password and press the Login button. Any changes to your password are made through the Password Management System (PWM).
Three failed attempts to access the system will lock your LAN account preventing access to the system. You may unlock your account using PWM. If you are not registered to use PWM, you will be required to contact the Enterprise Service Desk at 1-866-743-5748 for assistance.
All users MUST have PWM. You cannot unlock your RS-PCC password using Online 5081. DO NOT initiate a KISAM ticket. If user still cannot access RS-PCC, refer to the RS-PCC Access IF and Then Chart Job aid http://win.web.irs.gov/field/fadocs/RS-PCC_Access_Job_Aid.pdf
Password Management is a self-service tool that enables an employee to reset their own LAN password at anytime. You will need Identity Management Suite Direct software to use PWM.
Open an Internet Explorer window. This will place you at the "IRWeb" home page.
Locate "Employee Tool/Services" .
Click on the "Technology" link which takes you to the "Information Technology Resources" page.
Click on the "+" for Password.
Select Self-Service Password Management PWM (Gold Key)
All users must logon to RS-PCC every 45 days, otherwise the user's account will become inactive.
If a user account becomes inactive, the user's manager must send a request to firstname.lastname@example.com to have the user reactivated (cc the Area Remittance Analyst on the request).
Only authorized users may gain access to the OTCnet application. New OTCnet users must contact their manager to submit a new user request through the Area Remittance Analyst.
Once you have been assigned OTCnet permission, you will receive directly from the ITIM system three emails:
The first email will provide the User ID.
The second email will provide your temporary password.
The third email will provide your permission in OTCnet.
Upon initial login, the password must be changed to a unique password that will only be known to that user.
If a user has forgotten their password or need to reset their account for inactivity, a new temporary one needs to be issued. Please contact OTCnet at 1-866-945-7920, DO NOT INITIATE A KISAM TICKET.
The following are configurable input fields for RS-PCC Payments. An "*" indicates a required input field.
*IRS Receive Date (MMDDYYYY)
*Check Amount
*Name Control
*Master File Tax Code (MFT)
*Tax Period (YYYYMM)
*Amount 1 (Transaction Amount)
*TC 1 (Primary Transaction Code)
Designated Payment Code (DPC 99 can be left blank when scanning and KV'ing)
Amount 2 (Transaction Amount)
TC 2 (Secondary Transaction Code)
Amount 3 (Transaction Amount)
TC 3 (Tertiary Transaction Code)
RPSID Range
Perfect Misdirected Remittance (770000 - 789999)
Imperfect Misdirected Remittance (790000 - 799999)
Discovered Remittance (497000 - 499999)
Mail Room Perfect Misdirected Remittance (770000 - 789999)
Mail Room Imperfect Misdirected Remittance (790000 - 799999)
TAC RPSID Range for Perfect payment have been pre-assigned. See IRM 3.17.278-4, Field Assistance RS-PCC Sites.
TAC RPSID Range for Perfect payment have been pre-assigned, refer to IRM 3.17.278-4, Field Assistance RS-PCC Sites. The first three digits of the RPSID number is the TAC site ID which will not change. The last three numbers are used to identify the batch number. The last three numbers will start with "000" and must be assigned in numerical order. The number will restart with "000" once number "999" is used.
Received Date:
Must be 8 numeric characters.
Must be in MMDDYYYY format.
Remittance Processing System Identification (RPSID):
Must be 6 numeric characters.
Must be Valid Range for your payment type.
Must have a Valid combo with DPC (Designated Payment Code) - 000000 for DPC 03, 11, 99.
Check Amount:
Cannot be all zeros.
Must be $.01 - $99,999,999.99.
Cannot contain commas.
Enter check amount with or without a decimal point.
Without a decimal point the system assumes the last 2 digits are pennies.
Name Control:
May be 2 - 4 characters.
May be in lower or upper case.
May not contain spaces or dashes.
Tax Identification Number (TIN):
SSN or EIN.
Can be entered without dashes.
Unidentified Remittance 000000001 no dashes.
MFT (Master File Transaction Code). See IRM 3.17.278.11.7(3), RS-PCC RL II Input Fields:
Must be 2 characters.
Must be numeric.
Tax Period:
Must be 6 numeric characters.
Must be in YYYYMM format.
Valid values are 190001 - 209912.
For Form 706 and Form 709 use the DOD.
DOD 06/20/2011 tax year should be 201106.
Amount 1, Amount 2, Amount 3 Transaction Amount:
Primary, Secondary and Tertiary.
Same format as Check Amount.
TC 1, TC 2, TC 3 (Transaction Code):
Primary, Secondary and Tertiary Transaction Code. See IRM 3.17.278.11.8(5), Formatting Data Entry Fields
Must be 3 characters.
Must be numeric.
Must be 2 characters.
Must be numeric.
DPC 00 is used for RS-PCC terminal input only when DPC code is not present or if DPC 99 is present. Not to be used on posting voucher.
It is mandatory to use a Designated Payment Code (DPC) with TC 640, TC 670, TC 680, TC 690, and TC 700 on the posting document when the DPC is 99 or 00 on the posting document. The RS-PCC scanner must be left blank when entering into RS-PCC. The system will default to 00.
Unidentified remittances are payments that cannot be immediately identified or applied to an specific taxpayer or tax period.
In August 2013, RS-PCC began processing unidentified remittances.
Every effort should be made to identify the payment before it is considered an Unidentified Remittance. Complete IDRS research should be performed for these remittances. Use all pertinent IDRS CCs to research.
Use IDRS Command codes: http://serp.enterprise.irs.gov/databases/irm-sup.dr/job_aid.dr/command-code.dr/idrs_command_codes_job_aid.htm
CC NAMES/NAMEE to obtain a Social Security Number (SSN)
NAMEI/NAMEB to obtain an Employer Identification Number (EIN)
The steps for processing Unidentified Remittances from RS-PCC to EFPPS and the transaction codes are as follows:
*TIN 000000001 (no dashes).
*NMCL From Check.
These items or the * Entity Validation check does not validate against the NAP
TXPD Current.
These items should be valid information and goes through the standard validation check. The RS-PCC Technicians must accept or not accept the information before the payment will be sent forward.
The FY 2016 RS-PCC Scanner Issue Logs are located on the Remittance SharePoint site and must be completed when the TAC experiences a problem with the RS-PCC scanner.
If a TAC experiences scanner problems, complete the RS-PCC Scanner Issue Log, use the following chart:
RS-PCC Scanner Issue Log TAC: (Column A) Enter the name of the TAC. Date: (Column B) Enter the date the problem was entered on the log. Enter the bar code or serial number of the malfunctioning scanner: (Column C) Scanner bar code or serial number is located on the side or bottom of scanner. Enter problem encountered with the scanner: (Column D) Enter details of scanner malfunctioning (i.e., check is not scanning). Enter OS GetServices Ticket Number or RMA Number if scanner was returned to vendor for repair: (Column E) If ticket opened, enter Service Desk Ticket Number, example of format: SD00XXXXXX (X represents numeric characters) or RMA Number provided by vendor. When sent to the vendor for repair, did the TAC receive scanner back within 7 to 10 business days? (Column F) Answer Yes or No. Did you continue to have problems with scanner after it was repaired by the vendor? (Column G) Yes or No. If Yes, enter a brief explanation of problem(s) TAC encountered after scanner was repaired and returned to TAC. Comments: (Column H) Enter comments on scanner performance.
The RS-PCC interfaces with EFPPS to perfect and forward payment posting information to the master file and CADE2.
Payments with transaction information that is not valid on master file may cause a payment to not post if not corrected. Invalid transaction information may include:
Name control
SSN or EIN
Tax Period
Received Date
Tax Filing Requirements
When all research is done and additional information is needed to correct a payment, the EFTPS Accounting Technician will request this information from the RS-PCC processing site. RS-PCC processing site manager will respond to a request for additional information within 24 hours via EEFax or email with a copy to the Area RS-PCC Analyst and HQ FA RS-PCC Analyst. Refer to IRM 3.17.2188.8.131.52, RS-PCC Error Correction, for additional information.
Field Assistance employees must accept cash payments from taxpayers who do not have a check or money order or who insist on paying in cash unless an approved deviation is in effect.
If a taxpayer chooses to pay by cash, offices will have a system in place to ensure that the taxpayer receives a Form 809, Receipt for Payment of Taxes. There will be at least one employee in each TAC that is issued a Form 809 Receipt Book unless there is an approved deviation on file. Only exact change will be accepted from the taxpayer, as TAC employees may not make change.
An "approved deviation" will exclude a TAC from accepting cash, however, approval must be granted by the Director, Field Assistance. Deviations must be requested by memorandum from the Area Director to the Director, Field Assistance, for TACs with fewer than 3 permanent full time, IAR/ITAS employees or Secretary. The memorandum should provide specific details on why staffing is inadequate, future hiring plans to backfill any vacant position(s), and the projected date when the TAC will start accepting cash. Staffing is determined by using the Authorized Staffing Pattern (ASP).
The Area Director will make a request for a "temporary deviation" if staffing falls below the ASP requirement. Once appropriate staffing is acquired, the area will resend the memorandum to the headquarters Remittance Analyst requesting removal from the deviation listing. The status for each TAC should show courier, permanent deviation, temporary deviation, co-located with OTCnet bank, or PO/Bank in building.
If an 809 book holder is out of the office (examples include, training, meeting, leave, lunch), or the TAC has an approved deviation, the taxpayer will be directed to convert the cash. If the taxpayer refuses to convert the cash, the TAC should refuse the cash. TAC employees are not allowed outside the building to convert cash.
During peak periods when traffic is heavy in a TAC, managers can give taxpayers the option of waiting or converting the cash.
Do not direct taxpayers to a specific financial institution for converting cash.
For TACs that are not accepting cash payments Publication 4996, Making a Payment - No Cash Accepted - Field Assistance Taxpayer Assistance Centers must be posted and IRS.gov must be updated.
General procedures for accepting cash payments are:
Ensure that the taxpayer has the exact amount of the payment. DO NOT MAKE CHANGE.
Ensure the cash accepted is in United States currency. Count the cash carefully in the taxpayer's presence to ensure agreement on the amount of the payment.
If the employee and taxpayer agree on the amount of the cash payment, then proceed to (d) below. If the employee and taxpayer do not agree on the amount of the cash payment, follow the steps listed below prior to proceeding to (d):
If the employee and taxpayer do not agree on the amount of the cash payment, then re-count to ensure it is accurate and that you agree.
If the employee and taxpayer still do not agree on the amount of the cash payment, then the manager or acting manager will witness and verify the amount.
Recount the cash in the presence of the taxpayer and the witness.
Complete Form 809 as directed in Exhibit 21.3.4-4, Form 809 Instructions and Definition of Critical and Noncritical Fields.
If you must leave the taxpayer, then tactfully return the money to the taxpayer. You are not to take possession of the cash and leave the taxpayer's presence without issuing the Form 809 receipt. Except for TACs with Smart Safe. TACs with Smart Safe - advise taxpayer you are required to deposit the cash payment into a Smart Safe prior to them leaving and prior to providing the Form 809 Receipt.
TAC employees authorized the use of pseudonyms must sign Form 809 using the pseudonym in the signature.
Give Part 2 of Form 809 to the taxpayer. If an unauthorized third party makes the payment and Form 809 discloses new information to the third party, then mail Part 2 of Form 809 to the taxpayer's address of record.
Secure cash payments and receipts in a locked metal security container, immediately. All cash received by employees that is not converted or picked up by courier the day of receipt, must be stored in the safe overnight.
Convert cash to a bank draft or money order by close of business on the day it was received, or as soon as possible on the next business day. Cash conversion must be completed at a bank, post office or credit union that is co-located in the TAC.
Send original Form 809 Parts 1 and 3 to the appropriate Submission Processing Campus each day with the converted cash (bank check or money order) and Form 795-A, Remittance and Return Report.
Cash to be converted or processed via Courier received with any tax return will be sent with Form 795-A and the tax return to the Submission Processing Campus (SPC) that issued the Form 809 book. This includes 1040 series, 1040-NR, 2290, 94X series, 706, 709, 1120, W-7 packages when the ITIN application is not for the primary taxpayer on the tax return, etc. The SPC will post the payment and forward the tax returns for processing.
If an original Tax Return is received with the cash payment, date stamp the Tax Return with an official "Received with Remittance" date stamp. Separate the payment from the tax return. On a separate Form 3210 write "Payment Processed at TAC" at the top of the Form 3210 designated for returns with payments cash and non-cash. Includes 1040 series, 1040-NR, 2290, 94X series, 706, 709, 1120, W-7 packages when the ITIN application is not for the primary taxpayer on the tax return, etc. You may place returns with cash payment processed at the TAC, RS-PCC and non remittance returns in the same transshipping envelope.
Cash payment can not be accepted if the primary taxpayer on the tax return associated with the ITIN (Form W-7/Form W-7SP) package does not have a valid TIN (SSN or ITIN).
Keep Part 4 of Form 809 with your receipt book.
Secure your Form 809 receipt book in a locked container when not in use.
See IRM 184.108.40.206.11 for procedures on Accepting Cash Payments in TACs with Courier Services or Over the Counter Depositing and IRM 126.96.36.199.12, for procedures on Accepting Cash Payments in TACs with Smart Safe Service.
Complete Form 809 as directed in Exhibit 21.3.4-4, Form 809 Instructions and Definition of Critical and Noncritical Fields.
Print legibly
Enter date received in MMDDYYYY format
Ensure the form has no erasures, alterations, markovers or whiteout in any critical field (name of taxpayer, TIN, money amounts, date Form 809 is issued, and employee signature)
No math errors or other preparation errors
The form must have a correct and unaltered signature of the employee to whom the book was issued
Enter appropriate transaction code
Only one tax period or user fee listed
Enter the taxpayer's complete address including zip code
Enter the primary taxpayer's full name including middle initials for whom the payment is made, as it appears on IDRS CC ENMOD or CC INOLE. If payment is from a third-party on behalf of another taxpayer refer to IRM 22.214.171.124(8), Receipt of Payments.
See IRM 18.104.22.168.1.2, Transaction Code (TC).
To correct a non-critical entry, (name control, DPC, MFT, etc.) line through the error and enter the correct information. The preparer must initial all corrections. See Exhibit 21.3.4-4, Form 809 Instructions and Definition of Critical and Noncritical Fields.
Critical Errors are errors associated with waste, fraud, abuse and embezzlement and require the signature and acknowledgement of the field office manager. Some may require an item be returned with the response, (i.e., if part 3 of Form 809 is missing). Critical errors include:
Alterations, markovers, whiteout or erasures in critical fields
The name of the taxpayer
The taxpayer identification number
All money amounts (error in dollar amount)
The date Form 809 is issued
Complete 20 digit Trace ID Number, required for sites with Courier Service including Smart Safe
Employee signature
Untimely (late) remittance
Form 809 issued out of sequence
Late cash conversion or missing cash conversion information
Manufacturer defects on Form 809
Multiple periods for posting except installment agreement user fees
Wrong or missing parts of Form 809 receipts
Part 3 Memo copy not enclosed with remittance
Missing remittance
Incorrect SPC address for remittance
See Exhibit 21.3.4-4, Form 809 Instructions and Definition of Critical and Noncritical Fields.
If an error is made to a critical item identified above, void all parts (parts 1, 2, 3, and 4) by clearly marking "VOID" across the face of each part (make no alterations, erasures, or markover to correct errors made in preparing a receipt. However, code and edit markings needed to perfect Part 1 for use as a posting document, are permissible). After entering a brief explanation of the reason for voiding on the reverse of Part 1, attach Part 1, 2 and 3 (stapled together in reverse order) to the Form 795-A on the day the receipt was written. Also list the voided receipt on Form 795-A. Retain Part 4 with the other 809 receipts in the Form 809 Receipt Book.
If an error is discovered after part 2 has been issued to the taxpayer, prepare a new Form 809 in its entirety as a replacement receipt. Write "Replacement for receipt # NNNNNN-NN, issued on MMDDYYYY" across the top of the replacement Form 809 part 1, 2, 3, and 4. Make every effort to recover the erroneous Part 2 from the taxpayer. See the table below:
If Then Original Part 2 is recovered
Give taxpayer Part 2 of the replacement receipt
Ensure that the original receipt is voided
Submit Parts 1 and 3 of the replacement receipt for processing
Submit Parts 1, 2 and 3 of the voided receipt
Original Part 2 is not recovered
Do not mail Part 2 of the replacement receipt to the taxpayer
Ensure that the original receipt (Parts 1, 3 and 4) is voided
Submit Part 2 of the replacement receipt with Parts 1 and 3 of the voided receipt
On the reverse of Part 1 of the replacement receipt write the reason the erroneous Part 2 could not be recovered from the taxpayer and why the receipt is being voided
Follow these same procedures if the Form 5919 is requesting a replacement Form 809.
The replacement Form 809 must be issued by the employee that originally issued the erroneous Form 809. If the original employee is no longer in the group (i.e., separated, transferred) the TAC Group Manager must identify another employee to issue the replacement Form 809 part 1, 2, 3, and 4. If the employee is still in the TAC group but no longer assigned an 809 book, the TAC Group Manager must request another book for the employee to re-issue the replacement Form 809. The replacement information must appear at the top of the reissued Form 809.
The remittance processor checks Form 809 receipts as they are received to ensure that:
Receipts are submitted promptly after issuance.
Errors to non-critical items have been properly corrected and initialed.
Critical items are free of alterations, erasures, or markovers.
Cash payments are converted timely.
Convert cash to a bank draft or money order by close of business on the day it was received, or as soon as possible on the next business day.
Once a Form 809 Receipt has been issued for a payment received in the TAC, do not process that payment using RS-PCC. The 809 issuer must account for all 809 receipts issued.
Do not process the converted money orders or bank checks locally using RS-PCC.
Make bank drafts and money orders payable to "United States Treasury" and annotate the taxpayer's name and address.
If the payment is for multiple taxpayers, enter your Standard Employee Identifier (SEID) and Form 809 receipt numbers.
Record the name of the issuing bank or money order company, the serial number of the check or money order, and the date (MMDDYYYY) of conversion in the block provided on Part 3 of Form 809.
Be sure the conversion information appears on Parts 3 and 4 of Form 809.
Use SF 1034 to apply for reimbursement of cash conversion expenses.
The post office and financial institutions are required to report certain currency transactions. These reporting requirements are mandated by the Bank Secrecy Act (BSA) and other subsequent legislation (USA Patriot Act) that is aimed at thwarting money-laundering activities and identifying potential criminal activity. Our cash conversion transactions are not exempt from the reporting requirements that have been imposed upon the post office, banks and other money services businesses. The Service, however, maintains that employees should not be required to provide personal information if they are converting cash for official business.
Only financial institutions co-located in TAC offices should be used for cash conversions which would not require any TAC employee to go outside the TAC office to convert.
Converting cash outside the TAC should only be done according to guidance in the contingency plan.
If the bank asks the employee to complete a Currency Transaction Report (CTR) when cash is being converted, point out that Treasury Regulations states that a bank may exempt from reporting, "exchanges of currency or other payments and transfers by the United States or any of its agencies or instrumentalities" . However, if a bank will not allow an exemption, a management official will contact the bank operations manager and request a blanket exception for all employees that identify themselves by presenting their photo ID. If the bank still does not accept this, arrangements will be made to use another bank for cash conversions and Field Assistance headquarters will be notified of this. Management will then determine whether to pursue the matter with the headquarters of the bank that is refusing to allow the exemption. If required to complete the CTR because there is no other available depository, Field Assistance employees are authorized to use the consolidated IRS EIN. The EIN should be secured from the TAC Group Manager or the FA Headquarters Analyst for remittance.
Management should pursue relationships with financial institutions and post offices to clarify acceptable IRS employee identification and issues relating to currency and banking transaction reporting requirements.
When converting cash at post offices, an employee may be requested to provide United States Postal Service (USPS) Form 8105-A, Funds Transaction Report, and show their IRS photo ID badge. The following should be used when completing the Form 8105-A at the post office for cash conversions:
For NAME – Use Internal Revenue Service
For ADDRESS – Use the address of the local IRS office (TAC office)
For SSN – Use the IRS Tax Identification Number (TIN) 52-1782822
For PHOTO ID – Use official IRS badge number (postal employees have been informed to accept as a valid photo ID)
For DATE OF BIRTH – preference is to use the employee's actual date of birth, but if they prefer not to, they may use 03-03-2005. (Employee's actual date of birth would allow for identification of the actual employee making the conversion.) This is consistent with USPS internal policies regarding the use of money orders for official use.
If postal employee insists on receiving employee's personal information, have the postal employee call one of the following while the employee is still at the post office:
Al Gillum, BSA Specialist 202-262-4114
Robyn Smith, BSA Compliance Officer 717-630-2347
When a Form 809 Receipt Book, or individual Form 809 receipt, is lost or stolen, telephone the remittance processor in the Submission Processing Campus immediately. Follow-up with a memorandum to the appropriate Territory Manager within 10 days. Prepare the memorandum in quadruplicate and include:
Name and post of duty of the person to whom the receipts were issued.
Serial numbers of missing receipts and/or the parts of the missing receipts.
Date the receipts were lost or stolen.
A brief statement of the circumstances surrounding the loss or theft.
A brief statement of the action taken to recover the receipts.
Submit the memorandum and two copies through your manager to the appropriate Territory Manager who, after review and approval, will initial them. Forward a copy of the memorandum with Form 795-A to the remittance processor who files it in place of the missing receipts.
After reviewing the report, the appropriate Territory Manager forwards one copy to the Area Director and one copy to the TIGTA.
Submission Processing Campus Receipt and Control branches issue Form 809, Receipt for Payment of Taxes books (official receipts) to all area office personnel, including FA employees.
An initial book of 809 receipts must be requested by authorized memorandum from the group manager or an official approved by the Area Directors.
The Field Assistance manager will prepare a memorandum authorizing a new user to receive a Form 809 receipt book. Submission Processing Campus Receipt and Control must have written authorization from an official with authority to approve issuance of a Form 809 book before issuing a receipt book. If requesting issuance of a Form 809 book, managers must identify the operating division, Area, Territory and Group number as well as employee name, official address, SEID number, position title and telephone number. This is necessary to ensure the information is on file if the responsible officials have to be contacted.
A receipt book is assigned for the exclusive use of the intended employee only. It is not transferable. Field Assistance managers may not approve transference of a Form 809 book to another employee. Once the employee receives the Form 809 book the employee must return the signed acknowledgement page of the Form 809 book to the Submission Processing Campus teller unit within 5 days of receipt. The acknowledgement will be returned via Form 3210.
Each Form 809 receipt book contains 50 sets of four parts each. All Form 809 users must use receipts in sequential order and begin using a new Form 809 book only after issuance of all receipts from their current Form 809 book. Submission Processing Campus remittance processors should ship reorders for Form 809 books within two workdays of receipt. If a reorder cannot be granted, the manager will be contacted by telephone. See IRM 18.104.22.168.22, Form 809 Book Re-order Procedures for Field Assistance Taxpayer Assistance Centers.
In order to balance quality service to taxpayers, while maintaining strict control of official receipts, TAC employees may request a new Form 809 receipt book after using the 40th receipt in their current Form 809 receipt book, with managerial approval. At management discretion, TAC employees may request a receipt book sooner than the 40th receipt. A memo is required from the TAC Manager requesting the issuance of a new Form 809 receipt book before the issuance of the 40th receipt. The memo must contain the information as required on the Preliminary Reorder Certificate.
Form 809 Receipt books may be reordered by using the reorder request form from the employees' current 809 receipt book, memorandum containing the information required from the Preliminary Reorder Certificate, or the completion of the Preliminary Reorder Certificate. The Preliminary Reorder Certificate, memorandum and the reorder form must have managerial approval. See IRM 22.214.171.124.11, Acknowledging Receipt of Form 809 Book.
Upon issuance of Form 809 receipt number 40, the TAC employee should provide their immediate manager with the following:
A copy of receipt number 40, (or last receipt issued)
Request for Form 809, Receipt for Payment of Taxes forms
Preliminary Reorder Certification for Form 809 for TAC Employees
Copies of Form 795-A or automated version for the two previous days
The TAC manager should review and verify information submitted by the employee, sign the authorization section of the Preliminary Reorder request, and EEFax the request to their Submission Processing Campus official.
The TAC employee should void the original receipt request from their current Form 809 receipt book. Send the voided request form to the Submission Processing Campus with the next Form 795-A, Remittance and Return Report, identifying they sent a preliminary request. The group manager will review and authorize issuance of a new book.
TAC employees authorized the use of pseudonyms must include the registered pseudonym when requesting or reordering Form 809 books.
If an employee is separating, transferring, or no longer required to use a receipt book as part of their tasks, the partially used Form 809 Receipt Book must be returned to the issuing Submission Processing Campus. The Form 809 Receipt Book is not transferable between employees and should not be destroyed.
When an unused or a partially used receipt book is no longer required by a particular employee, void the remaining receipts by writing "VOID" across each receipt.
Prepare a Form 795-A and a signed Form 3210 to the issuing Submission Processing Campus via traceable overnight mail.
Return depleted (the book cover and Parts 4), partially used receipt books, Form 795-A and Form 3210 to the manager within 10 workdays of last receipt issued or within 10 workdays when no longer required due to position change (transfer, promotion, retirement, etc).
Form 3210 must also be signed by the TAC group manager.
Managers must check depleted or partially used books to ensure Part 4 of all used receipts are attached and unused receipts are voided when returning 809 books to Submission Processing Campuses.
To ensure accountability for payments received in TACs, all Form 809 receipted payments (cash and non-cash) and all other remittances and related returns, must be recorded on Form 795-A which is prepared by the employee who received the payments.
Use a separate Form 795-A to transmit daily remittances and returns for each designated Submission Processing Campus. Form 3210 may be used to transmit returns without remittances.
Employees with an AMS user profile must prepare Form 795-A using AMS as follows:
AMS Users will be using Form 795-A with revision date 2/2009 and will be required to manually reconcile per IRM 22.214.171.124.3.1, Reviewing and Shipping Form 795-A and Form 3210 for Payments and Payments with Returns.
Preparation of Form 795-A Employee Name (required) - Preparer of Form 795-A Standard Employee Identifier (SEID) Date - Remittances and/or Returns Secured (use format MMDDYYYY) Payment Type First Column: Taxpayer Name - enter complete entity name. Taxpayer Identification Number - enter TIN on the line directly below the taxpayer name. TIN must appear on Form 795-A with the name of the taxpayer. Second Column: Cash - Place an "X" if this is a cash payment. Third Column: Amount Collected - Total amount of check or cash received. If payment is for multiple remittances, list each remittance on separate lines of column 3. In the "Remarks" column enter the Tax Year. If payment is for a split remittance, list the split remittance payment amount on a single line of column 3. In the "Remarks" column enter each Tax Year and split payment amount (if cash, issue Form 809). See Exhibit 21.3.4-3, Form 795-A, Remittance and Return Report. Fourth Column: Receipt # - 809 Receipt Number, if issued (must include the entire Form 809 receipt number NNNNNN-NN). Fifth Column: MFT - Enter the MFT. Sixth Column: Return Secured - Place the digit corresponding to how many current year and/or delinquent returns were secured with this payment. Seventh Column: Remarks Eighth Column: S and M* - This column should be used to designate (if present) split remittances (S) and multiple (M) payment amounts or if both are present (B). Page 1 Total: Each page will automatically total the amount collected. Grand Total From All Pages: This is the grand total when multiple pages are used. Tracking Number (tracking number and released date): Daily remittances must be sent via overnight traceable mail to the designated Submission Processing Campus. Campus Address: Locate the correct Submission Processing Campus address. This can include registered mail with the United States Postal Service, Federal Express, United Parcel Service, or any other officially recognized mail carrier. If Form 3210 is used as a transmittal document, the tracking information must be recorded on both Form 795-A and Form 3210. Employee Address: TAC Employee Address. Return Receipt Address: Complete address of TAC where acknowledgement copies are maintained. Include the name of the manager or designee to receive the acknowledgement copy of Form 795-A and the Group's Enterprise Electronic Facsimile (EEFax) number. Initials: (Bottom left of Form 795-A) Form 795-A reviewer's initials, not the preparer of Form 795-A. Date: Date the TAC employee completed the review of Form 795-A. Verified by (initials): Signature of Submission Processing Center (SPC) employee receiving Form 795-A. Date: Date SPC employee received Form 795-A. A separate Form 795-A will need to be completed for remittances processed using RS-PCC.
If AMS is not available or if an employee has AMS managerial profile (i.e., Group Manager, Acting Group Manager, Group Referral Coordinator) a manual Form 795-A must be completed. The most current revision of Form 795-A on the forms repository must be used. When a manual Form 795-A is completed by an employee who has AMS managerial profile, a narrative/history item for the secured payment must be input on AMS. If AMS is unavailable, add the narrative/history once AMS is available.
One copy of Form 795-A will need to be printed for remittances processed using RS-PCC.
Form 795-A will be completed individually and will be placed in separately sealed envelopes. Enclose:
All payments
Parts 1 and 3 of Form 809 or other posting documents
Any associated tax returns
One copy of Form 795-A
Payments mailed to the SPC for processing must be double-wrapped in opaque paper envelopes or boxes. The inside envelope should be marked "To be Opened by Addressee only" (envelope E-20 can be used). It must be addressed to the name of the person who is authorized to open the package and show the return address.
Large Payment: If the envelope contains a single payment of $100,000 or greater ($1,000,000 or greater for Cincinnati SPC), then the individual envelope must be marked "Large Payment" and the payment must be mailed on the day received. An email notification must be sent to the appropriate Submission Processing Deposit unit to inform of single payments of $100,000 or greater ($1,000,000 or greater for Cincinnati SPC). The following information must be in the email notification:
The TAC office name, city, and state
Money amount
Tracking number
A special stop number strictly for mailing large payments may be identified by some Submission Processing Campuses.
TACs do not have to follow the Large Payment requirements for a single payment of $100,000.00 or more as long as the remittance meets all requirements for processing using RS-PCC. See IRM 22.214.171.124.1.4, Remittance Strategy for Paper Check Conversion (RS-PCC). Do start the scanning of these types of payments immediately upon receipt.
Field Office Liaison contacts and email addresses can be found on the : Submission Processing website website by selecting "SP Center Field Office Payment Processing Key Contacts and Liaisons" .
TACs with two or more employees will have their Form 795-A reconciled by another FA employee prior to the envelope being sealed. For non-cash remittances, the review must be completed by the scanner. Reconciliation must be completed by manually counting the number of remittances and matching that total against the number of line entries on each page of the Form 795-A. In addition, manually total the amount of the remittances on each page of the Form 795-A and verify that the systemically generated total(s) matches your manual calculation. If the number of remittances, or if the total dollar amount is different, line through that number, and manually write the correct number or amount to the right of the total box. The only instance when a Form 795-A will not be reviewed by another FA employee is in a one-employee TAC.
Form 3210 may be reconciled by the same reviewer as Form 795-A; however, employees must follow the rules governing Segregation of Duties which will not allow the employee to prepare and review the same document. Reconciliation of the Form 3210 will be conducted by matching each document submitted for transshipping against each line entry on the Form 3210.
Form 3210s are not required if your TAC uses RS-PCC unless you take a payment that cannot be processed using that system. See IRM 18.104.22.168.1.4.1(5) for that list and IRM 22.214.171.124.1.4.1(1) for the 809 reference.
If a FA employee prepares the Form 795-A, another FA employee must conduct the review. If a FA employee prepares a Form 3210 to consolidate the 795-As received in a TAC, another FA employee must be the reviewer and will have to initial the Form 3210 that was prepared.
The initials of the reviewer and the date of the review should appear in the bottom left corner of the Form 795-A and beneath the return address on Form 3210.
Errors or omissions identified by an IAR or Secretary will be given to the TAC manager to address with the employee of the completed Form 795-A. The initials of the reviewer should appear on all copies in the bottom left box for the acknowledgement copy. In TACs where the IAR is the person responsible for receiving all remittances, a review must be incorporated in the process prior to transmitting to Submission Processing Campus. The reviewer will remove manager's copy before sealing the envelope.
Employees in a TAC must forward individually sealed envelopes in one package to the applicable Submission Processing Campus.
When transmitting multiple 795-As in one overnight package, a Form 3210, Document Transmittal, must be included. Form 3210 must include the following information:
To - complete address including the name of Receipt and Control Operations Manager. Locate the correct Submission Processing Campus address and complete the line with the appropriate complete address.
Release Date - date Form 3210 sent to SPC
Remark - tracking information
Document Identification
Name of each employee submitting Form 795-A
Number of Form 795-As per employee
Dollar amount of each employee
Total number of Form 795-As in the package
From - complete return address where acknowledgement copies are maintained. Include the name of the manager or designated to receive the acknowledgement copy of Form 3210 and the Group's EEFax number.
Releasing Official - Signature and title
Originator Telephone number
Form 3210 may be reconciled by the same reviewer as Form 795-A. The initials of the reviewer and the date of the review should appear in the bottom left square of the Form 795-A, and beneath the return address on Form 3210.
The outside envelope or box must be addressed only to the office of the person who is authorized to open it. A title may be used, but not an individual's name when addressing the package. The outside envelope or box must also show the return address.
All efforts should be made to send payments and/or payments with returns to the appropriate Submission Processing Campus on the same day they are received. This will ensure prompt deposit to the Treasury and credit to taxpayer accounts. Under no circumstance should the payment and/or payments with returns be forwarded later than the next business day after receipt. If a payment and/or payments with returns are being sent to the SPC more than one day after receipt, see IRM 220.127.116.11.3.3, Supplemental Form 795-A. Efforts should be made to ensure that the package is picked up or delivered to the common carrier, currently United Parcel Service (UPS), as late in the day as possible. Payments and/or payments with returns must be sent via traceable, overnight mail. You must correlate payment posting information (taxpayer's name, TIN, amount of payment, MFT/form, and tax period) with the overnight mail package tracer information. All of the payment posting information must be included on the Form 795-A transmittal document. If a package is lost or destroyed, you must be able to determine which taxpayers are impacted.
Refer to IRM 188.8.131.52.7, Mailing Form 2290, for procedures regarding payments received with Form 2290, Heavy Highway Vehicle Use Tax Return.
During peak filing season periods, all payments and payments with returns will be processed ahead of returns without payments. TACs have 3 days to transship payments and payments with returns. When the Return Acceptance Policy Exception applies, TACs can also use the Practitioner's List (List of bulk returns prepared and delivered by the Practitioner for filing in the TAC) to attach to the Form 795-A thereby eliminating the need to list all of the tax information on the Form 795-A. If TACs process the payments and payments with returns first, list them on the Form 795-A and place in the overnight package within 3 days to be considered timely. Next, proceed with the returns without payments which only requires Form 3210 with an accurate count. See IRM 126.96.36.199.4, Reviewing and Shipping Form 3210 for Returns without Payments and Returns Received with Payments Processed at the TAC.
List and track each transmittal Form 3210s and/or Form 795-As separately on the Remittance Follow-up Review Log. The Submission Processing Campus (SPC) should provide the acknowledgement copy of Form 3210 with corresponding Form 795-A within ten (10) business days. When missing acknowledgement copies of Form 3210 and/or Form 795-A are identified, the manager or authorized designee will follow-up with the SPC via email, EEFax or telephone within five (5) business days after the ten (10) days has expired. They will document follow-up actions taken to resolve the missing acknowledgements on the Remittance and Non-Remittance Follow-Up Review Logs.
Form W-7/W-7(SP) packages with remittance go on the Remittance Follow-Up Review Log. On the Remittance Follow-Up Review Log, list a W-7/W-7(SP) package with a remittance as "795A/W-7" or "795A/W-7(SP)" . Refer to IRM 184.108.40.206.4, Mailing Form W-7/W-7(SP) Packets.
If a remittance package has not been received on the 5th business day after the end of the first follow-up, check IDRS to validate receipt. Print TXMOD and attach print to confirm receipt. If not on IDRS, check UPS tracking to confirm that the package was delivered. If package was delivered, attach UPS tracking information to the unacknowledged Form 795-A/Form 3210 to confirm that the package was delivered. Do not close any item on the Form 795-A log based on UPS tracking information only.
For a package that is considered to be lost, report the incident within one hour of identifying to:
Your Manager
The Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) by completing the Security Incident Reporting Form or call 1-267-466-0777.
TIGTA at 1-800-366-4484
Refer to IRM 22.214.171.124.7, Mailing Form 2290, for procedures regarding payments received with Form 2290, Heavy Highway Vehicle Use Tax Return.
Once an acknowledgement has been received or the remittances were confirmed via IDRS, Manager or authorized designee must complete the close out line review. For package(s) that are considered to be lost, once it is reported and all reports are completed, Manager or authorized designee must complete the close out line review. The close out line review must be completed by the Manager or authorized designee no later than 5 business days after the package was acknowledged or reported lost by typing their initials and date on the last two columns of the log. For all packages that are reported lost, a copy of the PGLD/IM report must be provided to the Area Remittance Analyst.
With the information available on the file copy of Form 3210, refer to IRM 184.108.40.206, Command Codes NAMES/NAMEE, NAMEI/NAMEB, FINDS/FINDE, and TPIIP Output Screens, to identify the affected taxpayer.
To ensure security of receipts and returns, the Submission Processing Campus must acknowledge each remittance with a distinctive check mark and return remittance transmittals within five (5) business days. Once the acknowledgement copy is received and placed in the TAC file, the original copy can be replaced by the acknowledgement copy. The acknowledgement copy of Form 795-A and Form 3210 received from the SPC must be date stamped with the date it is received in the TAC.
If a SPC fails to provide the acknowledgement copy within ten (10) business days or all remittances on the transmittal are not distinctively marked received, the manager of the FA group or their designee will follow up with the SPC via email, EEFax or telephone within five (5) business days after the 10 days has expired and document follow-up actions taken to resolve the missing acknowledgements. The documentation must be recorded on or attached to the group copy of Form 795-A or Form 3210. Also see Exhibit 1.4.11-8, Remittance and Non-Remittance Follow-Up Review Logs.
If submission of returns and remittances is delayed for any reason (this includes discovered remittances), a supplemental Form 795-A should be prepared. Supplemental Form 795-A procedures will also be followed when RS-PCC is down due to systemic reasons and you are unable to get payments timely processed no later than the next business day after the payment is received. In this situation, the supplemental Form 795-A will only include the RS-PCC downtime dates.
Write "Supplemental" in red ink across the top of the form. If an RS-PCC systemic reason, write "Supplemental RS-PCC down (give dates)" in red across the top of the form.
Enter an explanation for the delay on the reverse of the original copy of the supplemental Form 795-A.
Payment was taken at close of business on 10/08/13. Had unexpected sick leave on 10/09/13. Sending payment on 10/10/13. RS-PCC takes 5 minutes to process 1 check.
Ensure the supplemental Form 795-A has the date the transmitted item was received.
Secure the manager's signature or initials on the Form 795-A indicating approval.
Enter a brief explanation for the delay on both the remittance processor's and manager's copies of Form 795-A.
This delinquency will be included in the Late Remittances and Trends and Patterns reports.
Field Assistance employees will send all:
Form 809 remittances IMF or BMF via Form 795-A to the Submission Processing Campus that issued the Form 809.
All IMF and BMF remittances without original returns will be sent to the aligned W&I Submission Processing Campus.
BMF original returns with remittances will be sent to the appropriate Submission Processing Campus based on the geographic location of the TAC location.
IMF original returns with remittances will be sent to the aligned W&I Submission Processing Campus.
A listing of the designated Submission Processing sites, a listing of key remittance processing contacts, and additional data regarding remittance processing is available on the Submission Processing website.
Submission Processing Field Office Payment Processing Program is under the link for SP Center Field Office Payment Processing Key Contacts and Liaisons.
Occasionally, taxpayers send tax payments anonymously to IRS field office locations. Unidentifiable field office remittances are remittances that were not solicited by an IRS business area or are not clearly intended for a field office employee.
Mail rooms receiving unidentifiable remittances must send the remittances to the aligned Submission Processing Campus for research and processing.
If a local management agreement is in place, TACs process unidentifiable remittances rather than transshipping Personally Identifiable Information (PII).
Remittances must be double wrapped and routed using overnight traceable method by the IRS contracted carrier. Send all remittances on the day of receipt or no later than the next business day.
The mail room employee should attach a completed IRS Form 3210, Document Transmittal in duplicate, indicating the dollar amount of each check. In the remarks section of Form 3210, annotate "UNIDENTIFIABLE REMITTANCE(S) RECEIVED MM/DD/YYYY" .
If the remittance received is cash, the mail contractor will coordinate with the local TAC manager for implementation of TAC procedures to process the cash payment received. TAC must follow procedures outlined in IRM 18.104.22.168.6, Discovered Remittances, for processing the cash payment. The local employee credit union will generally perform this service. These mailings must be double-wrapped in opaque paper envelopes or boxes.
Retain Part 4 (Originator's copy) of Form 3210 in a suspense file. Enclose two copies of the completed Form 3210, the remittance(s) and all accompanying attachments in a sealed envelope addressed to the appropriate Submission Processing Campus at the specific address below. Follow established procedures for sending overnight traceable mail. Establish a control to follow up with the destination site. This file should be retained for one year, per Document 12990, Records and Information Management Records Control Schedules.
The destination Submission Processing Campus will acknowledge receipt of the remittance with a distinctive check mark next to each remittance received as listed on the transmittal, sign and return one copy of the Form 3210 within 5 working days. When acknowledgement copies are received back from the SPC, associate with the suspense copy of Form 3210.
If the acknowledgement copy is not received by the 10th business day after mailing, or if any remittance listed is not checked with a distinctive check mark, personnel at non-contract sites should follow up with the Submission Processing Campus Liaison for the destination site (listed below). Contract employees should follow up with their Contracting Officers Representative (COR) or designee.
If any remittance is lost, stolen or altered or if personally identifiable information (PII) is lost, immediately inform your manager at non-contract sites. Contract employees should contact their COR or designee for the Mail Contract. See IRM 188.8.131.52.5.1, Altered and/or Stolen Taxpayer Payments.
IRS employees should hand carry the remittance package to the mail room, along with an approved Form 9814, Request for Mail/Shipping Service, addressed to the Submission Processing Campus specific address based on state alignment as listed below. Mail room employees will follow normal procedures for using overnight traceable mail.
State Alignment for Unidentifiable Field Office Remittances If the Field Office is Located in this State Then send the unidentifiable remittance package to Alabama Austin Alaska Fresno Arizona Austin Arkansas Austin California Fresno Colorado Austin Connecticut Fresno Delaware Kansas City District of Columbia Kansas City Florida Austin Georgia Austin Hawaii Fresno Idaho Austin Illinois Kansas City Indiana Kansas City International Austin Iowa Austin Kansas Austin Kentucky Austin Louisiana Austin Maine Fresno Maryland Fresno Massachusetts Fresno Michigan Kansas City Minnesota Austin Mississippi Austin Missouri Austin Montana Austin Nebraska Austin Nevada Fresno New Hampshire Fresno New Jersey Fresno New Mexico Austin New York Fresno North Carolina Kansas City North Dakota Austin Ohio Kansas City Oklahoma Austin Oregon Fresno Pennsylvania Fresno Puerto Rico Austin Rhode Island Fresno South Carolina Kansas City South Dakota Austin Tennessee Austin Texas Austin Utah Austin Vermont Fresno Virginia Fresno Washington Fresno West Virginia Kansas City Wisconsin Kansas City Wyoming Austin
The originators of Form 795-A and Form 809 are personally responsible for accurate preparation and timely submission for processing and review.
Tellers are responsible for reviewing Form 795-A and Form 809 and advising the appropriate group manager of errors. The review ensures that taxpayers' accounts are credited as quickly and accurately as possible.
Form 5919, Teller's Error Advice, is issued via the e-Trak 809 Database System to report critical errors on forms regarding the daily receipt of payments from taxpayers. This form is used as a control when notifying a group manager of errors in preparation or untimely submission of Form 795-A and Form 809. An email is generated which contains the Form 5919 Teller's Error Advice Information (including the date of transmittal) to the group manager along with a link to access the system for supporting documents.
The group manager must share Form 5919 information with the employee, take corrective action as required and provide a response to the Submission Processing Campus within 15 work days of issuance. There may be instances when this time frame is shorter. See IRM 22.214.171.124.2.2, Completing Form 809, if a critical error is discovered after Part 2 of Form 809 was issued to a taxpayer.
The manager must establish a filing system to maintain copies of all Form 5919s. See IRM 220.127.116.11.2, Form 5919 – Teller's Error Advice, for 5919 retention period.
If an employee has a cash shortage, receives counterfeit funds, or is missing negotiable checks or other instruments, immediately report the loss to a manager.
Managers, upon receiving notification of a revenue receipt shortage, must immediately contact their supervisor, Treasury Inspector General for Tax Administration (TIGTA), Area Remittance Analyst and Submission Processing Remittance Security Coordinator (RSC). The names and telephone numbers of the current RSCs can be found on the Submission Processing website http://win.web.irs.gov/SP/index.htm under "Security Information" . The Area Remittance Analyst is responsible for contacting the headquarters remittance analyst.
Manager, employee or designee must report the loss or shortage within one hour of identifying.
Report lost remittances that contain no Personally Identifiable Information (PII), using the Security Incident Report at: http://gdi.web.irs.gov/archibus/schema/ab-products/gdi/samc/csi_samc_reporter_report_incident.axvw
Report lost remittances that contain PII, using the PII Incident Reporting Form at: https://vp0sentappetrk2.ds.irsnet.gov/etrak-privacy/page.request.do?page=page.final2
Managers will require an initial memorandum from the responsible employee within 24 hours. The purpose of the memorandum is to report the shortages to the Submission Processing Campus Accounting Control function with the daily deposit. When required, Form 2424, Account Adjustment Voucher, must also be included if courier payments. The memorandum must include the amount of the loss and identify the type of tax (Tax Class) and injured taxpayer, if known, and where the loss appears to have occurred. See IRM 188.8.131.52.12.6, Loss or Shortage in TACs with Smart Safe Service, or IRM 220.127.116.11.11.6, Loss or Shortage in TACs with Courier Service or Over the Counter Depositing. Responsible TAC employee should also complete the Computer Security Incident Reporting Form, and forward to the RSC within 24 hours of the RSC being notified of the potential loss.
See IRM 3.0.167, Losses and Shortages, for additional procedures. The employee and a manager must prepare detailed reports that are outlined in IRM 188.8.131.52.2, Receipt Loss Reporting Requirements. The report must contain the office location, functional area, date occurred or discovered, the name(s) and position title(s), amount, kind of tax or fund, circumstances and appropriate documents.
Should a TAC employee locate a previously reported lost remittance after all reporting requirements are met, the manager must contact RSC, the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management (IM), and TIGTA by email to advise that the remittance was located and whether the money has posted to the taxpayer's account. The case would be considered closed at this point.
Pursuant to IRC 7804(c), employees are responsible to protect and safeguard monies that they have collected. In the event that an employee loses or fails to account for and pay over the money collected, an assessment for the loss may be made against the responsible employee and shall be collected from the employee as if it were a tax. This is in addition to any disciplinary action taken against the employee.
Information on overages can be found in IRM 220.127.116.11.2(4), Receipt Loss Reporting Requirements.
Follow these procedures if a taxpayer provides evidence that a remittance that was sent or given to the IRS has been stolen and/or altered.
Endorsed or made payable to someone else (other than U.S. Treasury or IRS)
Changes made to the money amount
Stolen remittances
May or may not be cashed
May have been stolen to steal the taxpayer's identity
Report any potential theft/embezzlement to the TIGTA Office of Investigations http://www.treas.gov/tigta/ at 1-800-366-4484, and the local Remittance Security Coordinator found on the Submission Processing website at http://win.web.irs.gov/SP/index.htm under "Security Information" . These procedures include requesting the following information from the taxpayer:
Photocopy of both sides of the payment instrument (i.e., cancelled check, money order).
Telephone number of taxpayers home and business.
If the taxpayer cannot provide a copy of the check or money order, request a copy of the taxpayer's receipt, plus a statement that it was sent payable to United States Treasury or the Internal Revenue Service (IRS).
Notify TIGTA using Form e-4442 and route the entire case using Form 3210 to the TIGTA Office of Investigations within the campus that would have processed the payment. Send a complete copy of the case to the Remittance Security Coordinator of the campus having jurisdiction for the account.
Also send a copy of the Form e-4442 to the Area Remittance Analyst in your area. The Area Remittance Analyst should forward a copy to the headquarters Remittance Analyst.
It is imperative that potential theft/embezzlement(s) involving Lockbox Banks, Submission Processing Campus and Field Offices are reported immediately to the Remittance Security Coordinator (RSC) located on the Submission Processing website http://win.web.irs.gov/SP/index.htm under "Security Information" in order for the RSC to ensure that taxpayers are protected from adverse action while the case is investigated.
A discovered remittance (cash, checks, money orders) involves remittances found in a file, under a cabinet, or any other unusual location. A discovered remittance is not handled per normal processing.
The employee will immediately notify the Group Manager or designee:
Follow standard procedures in IRM 184.108.40.206.1.4.1, Overview of RS-PCC Payment Processing, to determine if check can be processed due to date of check versus the date of discovery.
If non-cash remittance (check/money order) is more than 30 days old, it may be stale or the taxpayer may not be aware that it did not post to the account. In those situations, contact the taxpayer to notify that the payment was misplaced and that the check will now be negotiated. If the check specifically lists a void after date, ask the taxpayer to submit a new check.
Batch and scan check in separate batch, if cash is discovered, it must be converted to a money order or cashier check by the discovering employee or a designated management official.
If cash is discovered at a TAC located with a bank or post office in the same building, the cash must be converted to a money order or cashiers check at the co-located bank or post office by the discovering employee or a designated management official. After converting the cash, complete a separateForm 795-A and indicate "Unidentified Cash" in lieu of name control. Submit money order or cashiers check with Form 795-A to designated SPC. Once the package is received, the SPC employee will forward the funds to the unidentified account. In addition, follow Supplemental Form 795 procedures which will provide a detailed report of the cash found.
Form 809 is not to be completed.
If cash is discovered at a traditional courier site or Smart Safe site, complete only the credit side of Form 2424. Include cash in OTCnet deposit for courier or Smart Safe. Employee inputting OTCnet must use Tax Class 02 to identify Discovered Remittance. Enter Discovered Remittance in box 6 of the OTCnet Deposit Ticket. A signed copy of Form 2424 must be scanned and uploaded to the ATP SharePoint site. Form 2424 will be used to balance the overage from the deposit ticket. Refer to IRM 188.8.131.52.11.6, Loss or Shortage in TACs with Courier Service or Over the Counter Depositing, or IRM 22.214.171.124.12.6, Loss or Shortage in TACs with Smart Safe Service, for additional requirements for TACs.
If cash is discovered at a location that does not accept cash, contact the area remittance analyst for local procedures.
Keep any supporting documentation including the Supplemental Form 795-A with the remittance.
This payment is still subject to review and reconciliation.
Reconciliation of the Form 795-A will be conducted by manually counting the remittances and matching that total against the total line entries on Form 795-A. In addition, manually total the amount of each remittances on each page of the Form 795-A and verify the systemically created total matches the manual calculation. If the amount is different, line through that number, and manually write the correct amount to the right of the total box.
If the remittance cannot be scanned and should be transshipped, prepare as a supplemental Form 795-A if the received date can be determined. If the received date cannot be determined then use the date the remittance is dated and transmit as a supplemental Form 795-A. See IRM 22.214.171.124.3.3, Supplemental Form 795-A.