U.S. Department of Housing and Urban Development

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Special Attention of: Notice H 93-7

All Regional Directors of Housing Issued: 02/26/93

All Field Office Managers Expires: 02/28/94

All Directors of Housing Management
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

All Chief Property Officers Cross References:

Handbook 4310.5 Rev-1;

SAMS User Handbook

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Subject: POLICY AND PROCEDURAL GUIDELINES FOR PAYING TAXES

THROUGH SAMS AND THE SERVICE CENTER

In response to recurring questions regarding procedures for processing

tax bills for payment through SAMS, the Department has prepared various
tax

paying policy and procedural guidelines to supplement existing
instructions

in both Handbook 4310.5 REV-1 and the SAMS User Handbook. To assist your

review, these guidelines, which are appended to this Notice as an

attachment, have been divided into three sections for quicker reference
as

follows:

. Section I: Tax Processing Steps 1-4, pp. 2-9

. Section II: Tax Account Research Procedures (TR/1-4), pp.10-14

. Section III: General Guidelines, pp.15-25

Except as noted below, the system usage instructions and tax processing

guidelines contained in the attachment to this Notice are a compilation
of

existing procedure and are in effect at this time. There are, however,

several new directives discussed below and in the attachment which must
be

carefully reviewed with all appropriate staff.

PREPAYING TAXES

A new policy with regard to prepayment of taxes revokes existing

practices authorized in Handbook 4310.5 Rev-1. Specifically, except

under limited circumstances, federal funds cannot be disbursed in

advance of a bill\'s penalty date unless a discount is earned.

Implementation of this policy also precludes disbursing tax payments

for tax periods not yet due and payable.

The following three guidelines apply to this policy directive.

Since paragraph (2) and most of paragraph (3) describe either

modifications to existing practice or compliance with existing

instructions, these are effective upon receipt of this Notice.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

HSIPS: Distribution: W-3-1, W-2(OGC)(H)(Z), W-3(A)(H)(ZAOO), W-4(H),
R-1,

R-2, R-3, R-31(H)(RC), R-3-2, R-3-3, R-3-4, R-6,

R-6-1, R-6-2, R-7, R-7-1, R-7-2, R-8, R-8-1

HUD 21B(3-80)

Previous Editions Are Obsolete GPO 871 902

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

2

Effective March 15, 1993:

\(1\) Transmittals will be accepted at the Service Center no earlier

than six (6) weeks before the penalty date for the current tax

period;

Effective Upon Receipt Of This Notice:

\(2\) Tax bill disbursements will occur within 10-14 days of the bills\'

penalty date. For the past year disbursement has corresponded to

the bill\'s \"due date\" which for the majority of bills is the same

as the \"penalty date\". However, for those bills that do include

an earlier \"due date\", disbursement will now correspond to the

later \"penalty date\". (There are five exceptions, including

discounted payments, noted on pages 15-16 of the attachment.)

Field Offices are reminded that cases already in DM Step 8 at the

time the transmittal is prepared must be monitored for tax payment

status since these cases may close prior to disbursement. If the

TX DS ID data indicates an \"expected settlement date\" that is

earlier than the bill\'s penalty date, it may be preferable to

exclude these bills from the transmittal and pay them at closing.

However, the Service Center will continue to contact Offices for

verbal authorization to pay whenever a case changes from DM Step 8

to DM Step 9 and/or 10.

NOTE: It has never been disbursement practice to pay immediately

upon receipt of the transmittals unless receipt occurred

within 2 weeks of the due date. The Service Center has

worked with each Office over the past year to explain this

practice and to caution against including DM Step 8 cases

for payment when the case is expected to close before the

tax bill is due.

\(3\) Tax periods cannot be prepaid in advance. Only those tax bills

owed for current tax periods will be accepted for payment. This

means that even if one bill includes payment information covering

several tax periods, only the tax period currently owed can be

submitted for payment. (Refer to Section III of the attached

guide for procedural information.)

In nearly every instance of prepaid tax periods, transmittals have

been submitted incorrectly. It has never been acceptable to

combine multiple tax periods on the same transmittal since the

transmittal was designed to conform to each taxing authority\'s

billing perihods defined in the global subsystem. (The only

procedural exception to this rule is discussed in Section III,

page 18 of the attachment.) We estimate that a number of

incorrect

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

3

transmittals prepaying multiple tax periods in one tax installment

may have been disbursed during the past year. However, please be

advised this situation has been discussed with the Service Center

to ensure that incorrectly prepared tax transmittals are no longer

honored for payment. Such transmittals will be returned to the

originating office for correction.

NEW TAX PROCESSING GUIDELINES

There are four new procedural guidelines discussed in Section III,

two of which concern the handling of delinquent taxes:

Effective March 15, 1993:

\(1\) Holding Bills Until Due (Section III, page 17): As previously

discussed, bills will be processed in SAMS upon receipt but held in

the Field Office for mailing to the Service Center no earlier than

six (6) weeks before the penalty date. (Discounted payments will

be handled separately with no change in procedure.)

It has been deemed advisable to \"hold\" bills in the Field Offices

rather than at the Service Center to:

\-- minimize the high volume of transmittal changes and Field

Office reprocessing that would be required if transmittals

were remitted too early while cases were continuing to move

through step changes. (Every change in DM Steps 8-10 requires

additional field authorization prior to Service Center

disbursement.)

\-- avoid having Field Offices re-authorize bill(s) for payment

without support documentation on-hand;

\-- minimize the probability that bills sent back and forth

between the field and the Service Center as cases close during

a \"hold\" period would become lost;

\-- minimize the probability that whole transmittals would be

invalidated if they resided for a longer period of time at the

Service Center, thus requiring additional Field Office

research and reprocessing to dispose of the transmittal(s);

\-- reduce the incidences of closed case research that would be

imposed on Field Offices to resolve whether tax disbursements

authorized for

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

4

cases subsequently closed were, in fact, paid at settlement or

remain outstanding;

\-- permit Field Offices to control the pay-at-settlement option

by allowing maximum time in the field to delete cases

scheduled to close from the tax transmittal before it is

forwarded to the Service Center. This control reduces the

likelihood of duplicate tax payments.

\-- protect accountability for payment authorization by reducing

the time period between the date of authorization and the date

of bill disbursement.

Effective Upon Receipt Of This Notice:

With respect to the payment of delinquent taxes incurred prior to

HUD\'s acquisition and the payment of interest/penalty charges, two

procedures have been added to expedite payment processing by reducing

the number of separate transmittals needed to pay delinquent taxes:

\(2\) Penalty and/or interest charges under \$100 can be included on the

same transmittal with current tax charges;

\(3\) Multiple past due tax installments incurred prior to acquisition

can be paid under the OTHER PERIOD option on the same transmittal.

Refer to Section III, pages 18-20 for details.

With respect to payment of taxes using SAMS 1106 Invoice

Transmittal procedures (Section III, page 22), two new allocate post

codes have been developed:

\(4\) AO will be used to pay bills for cases which closed in the
Critical

Path Processing System (CPPS) prior to implementation of SAMS and

were never established in SAMS; AA will be used for cases archived

in SAMS.

We have seen significant improvement in staff proficiency between this

tax season and previous ones. Most offices have reached a level of

understanding that is producing fewer errors in data entry and fewer

returned transmittals needing correction. This is especially noteworthy

given the often confusing, obscure manner in which taxing authorities

prepare their bills. Earlier problems with erroneous, duplicate tax

account numbers appear to have been corrected to the point that current

data has achieved the reliability necessary to support quick, accurate
tax

processing through SAMS.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

5

To help ensure that this proficiency remains high and that tax

processors are as well informed as possible, I am asking that each
manager

plan to meet at least once with tax processing staff to review the
policy

and procedures set forth in the attached guidelines. This meeting should

also seek to resolve any questions about these guidelines that might
arise.

Questions may be directed to the Systems Management Branch, Single
Family

Property Disposition Division, at FTS (202) 708-4012.

Handling a large volume of tax bills while also managing and marketing

a record number of properties requires exceptional management skill and
a

dedicated staff. The fact that we are seeing some of the best tax

processing work yet from the Field, even under trying circumstances,

indicates that each staff has the willingness and know-how to handle
this

necessary job. Now that conversion to SAMS is in its second year and
much

has been learned about using the system, I feel certain we will continue
to

see positive results in FY 1993.

James E. Schoenberger,

Associate General Deputy Assistant Secretary

Office of Housing

Attachment

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Attachment

Single Family Accounting Management System (SAMS)

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

REAL ESTATE TAX PROCESSING

REFERENCE GUIDE

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ATTACHMENT

TAX PROCESSING REFERENCE GUIDE

GENERAL INFORMATION 1

SECTION I: TAX PROCESSING STEPS 2

Step 1: Defining Taxing Authorities in SAMS 2

Step 2: Updating Tax Accounts 3

Step 3: Creating the Tax Transmittal 4

\(a\) Calculating Penalties Due 6

\(b\) Calculating Discounts 7

Step 4: Printing the Transmittal and Obtaining Approval 8

SECTION II: TAX ACCOUNT RESEARCH PROCEDURES 11

TR/1: Matching Tax Bills to Case Numbers 11

TR/2: Defining Tax Account Numbers in SAMS 11

TR/3: Verifying Tax Account Numbers for Accuracy 13

TR/4: Changing, Deleting, and Closing Tax Account Numbers 15

SECTION III: GENERAL GUIDELINES 16

\(A\) Prepaying Tax Periods Before the Penalty Date 16

\(B\) Preparing Tax Bills With Multiple Payment Stubs for

Service Center Processing 17

\(C\) Holding Bills Until Due 18

\(D\) Using the \"Other Period (OP)\" Tax Period 18

\(E\) Paying Tax Penalties and Delinquencies (New Procedures) 19

\(1\) Paying Current Bills 19

\(2\) Paying Multiple Past Due Tax Installments Incurred

Prior to Acquisition 19

\(3\) Paying Tax Penalties at Closing 21

\(4\) Monitoring Tax Penalty and Delinquency Charges

Through SAMs 21

\(F\) Paying Taxes with the Form SAMS 1106 22

\(G\) Handling Refunds and Returned Checks 23

\(H\) Obtaining Tax Receipts from the Taxing Authority 24

\(I\) Determining Tax Type on \"Ad Valorem\" Bills 24

\(J\) Mailing Tax Subsystem Letters and Reports to Taxing

Authorities 25

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

1

GENERAL INFORMATION ABOUT USING THE TAX SUBSYSTEM

There are basically four tax processing steps, beginning with

identifying the taxing authority in the global subsystem and ending with

printing the final Transmittalfrax Bill Summary which is attached to the

tax bills and mailed to the Service Center for payment. These steps are

discussed in Section I.

Once case numbers and tax account numbers have been established in

SAMS, taxes are processed through the TAX SUBSYSTEM in accordance with

steps 2-4 discussed below. The tax subsystem is used to pay taxes owed

on HUD-owned single family properties acquired through foreclosure of

FHA-insured mortgages as well as on properties acquired under Sections
312,

1013, and Title I programs. Tax bills for cases known as \"legal or
special

acquisitions\" are also processed through SAMS.

It is a required procedure that tax account numbers be established in

SAMS for each acquired case and that bills, upon receipt, be processed
in

SAMS. However, in accordance with Handbook 4310.5 REV-1 CHG-3, paragraph

10-10, Field Offices may, under certain conditions and subject to
specific

criteria, choose the \"Wait Until Closing\" option. If this option is

appropriate, processing cases through the tax subsystem, including

establishing tax account numbers at acquisition, is not required.
However,

establishing Global taxing authority data is required. You are reminded

that if a property remains in inventory one year or longer, tax
subsystem

processing for that property will be required.

NOTE: Tax bills are NOT generally processed through the Accounts

Payable Subsystem. Only under limited and specific circumstances would

the Form SAMS-1106, Invoice Transmittal, be used to pay taxes. Refer

to Section III, paragraph F, of this attachment for additional

information.

Sections I - III of this attachment provide detailed information on

processing tax bills, researching tax accounts, and working with both
the

Service Center and taxing authorities to remit payments properly. This

information is intended for use as a reference guide. Until further

notice, it is recommended that this SAMS processing reference guide be

retained in the Tax Subsystem chapter of your SAMS User Handbook.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

2

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

SECTION I: TAX PROCESSING STEPS

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

STEP 1 DEFINING TAXING AUTHORITIES IN SAMS

Before any tax data entries can be made, each taxing authority

must be defined in SAMS with a TX-NA identifier. The identifier

format looks similar to this: VANRFLK500. The Service Center

will establish this identifier in SAMS upon receipt from each

Field Office of a completed SAMS 1110 Taxing Authority Profile

form (see Exhibit A.) Taxing authorities usually complete the

form but return it to the Field Office for review. A separate

form must be completed for each tax type billed by the taxing

authority. Tax type codes are listed in the instructions to the

SAMS 1110 form.

The following points should be kept in mind when setting-up or

reviewing taxing authority data:

. Be aware that once defined in SAMS, current tax account

payments for acquired cases MUST correspond to the tax payment

periods established for each taxing authority. It is a ONE

TAX PERIOD - ONE TAX PAYMENT principle that discourages

prepayments. In fact, paying more than one tax period at the

same time not only contradicts HUD\'s prepayment policy (as

described in Section III), it will also lead to inaccurate

Delinquency Reports.

. A taxing authority may issue only one bill that includes

several installment due dates. These \"installments\" are

actually tax periods and should be set up as such in SAMS. An

exception would be special tax assessments occurring on a

non-regular basis.

. Tax periods defined in the global subsystem for each taxing

authority by tax type MUST AGREE with the bill(s) to be paid.

Persistent problems in achieving this agreement could mean

that data previously supplied on the SAMS 1110 Taxing

Authority Profile form was inaccurate. Notify the Service

Center of any inaccuracies as soon as possible so that data

can be corrected and payments made without delay. Request

changes to taxing authority data using one of the following

methods:

\-- Forward a corrected SAMS 1110 form or GP RP TX List

Taxing Authorities report with corrections clearly marked

to the Service Center; OR

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

3

\-- Send the Service Center a memorandum from the CPO

requesting the change(s).

. Any corrections requiring the creation of a NEW TX-NA will

require that a new SAMS 1110 be filled out completely. Pay

careful attention to the FROM/TO PERIOD, DUE & PENALTY DATES.

The Tax YEAR is critical to the proper dates showing in the

system. Split years (i.e., 1991/92 fiscal year) as opposed to

a calendar year (January 1 - December 31) still must show as

ONLY ONE TAX YEAR. Speak with the taxing authority if

necessary to determine which one to use.

Once defined, the taxing authority\'s TX-NA identifier can be

located quickly by using the GB SR TX Tax Search Screen or the GB

RP TX Taxing Authorities Report.

STEP 2 UPDATING TAX ACCOUNTS

The next step in payment processing is establishing the tax

account in SAMS. At the time a case is entered in Case Management

(CM DS C1), the tax account number is entered in the TX DS TA

UPDATE TAX ACCOUNT data screen. Complete as many TX TA screens

for each case as necessary to cover every different TAX TYPE and

TAX AUTHORITY the HUD 27011 (or other acquisition document)

indicates applies to the property.

In addition to identifying the property\'s tax account

number(s), completing the Update Tax Account (TA) screen

immediately after completing the CM DS C1 data also identifies the

property\'s tax due dates and is essential to maintaining current

Delinquent Tax Bills reports (TX RP DO). Once a property\'s tax

profile has been identified in the TX DS TA screen, even if the

case number is inaccurate, the system begins tracking bill due

dates. This is important because on numerous occasions, taxing

authorities have mailed bills to owners of record prior to HUD\'s

acquisition without mailing a second bill to HUD. If the TA

screen has been updated for each property when it is acquired, the

Delinquent Tax Bills Report will provide meaningful information

with which to manage these situations.

We realize that mortgagees do not always supply accurate tax

account numbers. For this reason, some Field Offices have chosen

to employ an outside contractor to research tax account numbers or

to include this tax research service as part of the REAM contract.

Whichever approach your office prefers, including accepting the

number supplied by the mortgagee until it can be verified upon

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

4

receipt of the bill, defining each case number\'s various tax

accounts on or near the time of acquisition is a required

procedure. Entering this data in the UPDATE TAX ACCOUNT screen

will minimize both processing time when the bills arrive and

incidences of penalties and tax liens resulting from delinquent

tax bills.

In summary, defining tax account numbers in SAMS at case

acquisition in accordance with required procedure will help ensure

that a significant number of incoming bills generate a match with

previously entered system data, thereby expediting the tax payment

process.

STEP 3 CREATING THE TAX TRANSMITTAL

Upon receipt of tax bills, manually sort bills into like-kind

groups that

\-- have the same taxing authority;

\-- are of the same tax type;

\-- are for the same tax period and tax year.

Bills must be identical in these areas to be included in the same

transmittal.

From the SAMS subsystem menu, access TX DS TB Tax Transmittal

Screen. Using TX-NA identifier information obtained from the SAMS

GB RP TX report, complete the \"TX-NA\" field in the tax transmittal

screen. Refer to page 7-10 of the SAMS User Handbook (12/17/91)

for a snapshot of this screen. Shaded fields are those that are

completed with system-generated data. At the \"PAYDATE\" field, the

cursor will automatically move to the \"commit\" field. Answer

\"Y(es)\" to begin identifying individual tax bills in the TX DS ID

screen.

When the pop-up TX DS ID Identify Tax Bills screen appears,

you are ready to finalize bill processing. Using the AD option,

enter the bill\'s account number. This number should match the

data previously entered in STEP 1 Update Tax Account. When the

match occurs, case number, DM step, property address, and other

relevant information will appear on-screen automatically. Always

write the case number on each bill. (If SAMS does not recognize

the tax account number entered, access the search mode by keying

\@S in the \"Account\" field. Refer to Section II for additional

information on using search screens.)

When completing both the TX TB and TX ID data screens, key in

or override the various payment date fields as follows:

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

5

PAY DATE: This is the last date a payment can be received

before a penalty is incurred. (If payment must be

received by 11/30 before a penalty applies, 11/30

is the Pay Date. If a penalty will be effective

11/30, then 11/29 is the Pay Date.) For bills paid

at a discounted rate, this is the last date the

payment can be received for the discounted rate to

apply.

PAY BY Date: This is the last date by which a payment can be

received before a penalty is imposed OR the

discounted rate becomes invalid.

PENALTY Date: This is the actual \"due date\" for nearly all bills.

For that reason \"due date\" and \"penalty date\" are

terms that are used interchangeably to mean the

same thing. The Service Center processes all

payments for receipt by the taxing authority on or

before the penalty date except in the case of

discounted payments. The Service Center remits by

the last date applicable to the discount period,

and this date is considered the \"penalty date\" for

data entry.

DUE Date: This is usually the same as \"penalty date\" for all

payments except discounted bills. The due date for

discounted bills is the last date applicable to the

discount period before the payment increases to a

regular rate.

System-generated PAY date information can be changed to an earlier

(never later) date. When paying under the \"Other Period\" option,

dates are never system-generated but must be keyed in at the time

of processing.

NOTE: Do not let problem accounts slow you down. If the account

number from the bill does not produce a match, put that bill aside

and continue processing those bills that do match with previously

defined account numbers. Problem bills can be researched later,

using either the tax search screen or case management inquiry

screen. It may also be necessary to set up a new account in SAMS.

Refer to Section II for instructions on researching and

establishing new tax accounts in SAMS.

As you create tax transmittals, make certain that all bills

included in the same transmittal have consistent tax account

numbers.

. Examples of CONSISTENT tax account numbers are:

23-21-1-19-10.000-RR or 7035816

29-08-1-07-17.000-RR 8014654

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

6

Notice that these numbers, although not identical, do follow

the same pattern or format. Most tax authorities use a

specific number of characters to identify properties.

. Examples of INCONSISTENT tax account numbers in the same

transmittal are:

25-47-018-001 4216100223

Complete as many \"Identify\" screens as you wish up to a maximum of

50 per transmittal.

The Identify Tax Bills screen includes data fields for penalty

and reduction amounts. Provide appropriate data in accordance

with the guidelines discussed below:

\(a\) Calculating Penalties Due on the Tax Transmittal:

Penalty information for specific bills is entered to the TX DS

ID Identify Tax Bills screen. If tax bills do not provide penalty

information in a way that makes calculating the penalty amount

possible, call each taxing authority for this information. Please

pay particular attention to the \"PENALTY PAID BY\" field in the ID

screen. Information in this field is carried over from the dates

supplied in the TX DS TA Update Tax Account screen. These dates

will determine whether penalties are the responsibility of HUD or

the mortgagee.

Timely processing of tax bills should make penalty payments

unnecessary, but it is likely that when bills are received at the

Service Center within days of the \"penalty date\", a penalty will

be incurred. It is each Field Office\'s responsibility to

anticipate this event and obtain and/or calculate the full payment

amount (including penalities) before remitting to DPI. If in

doubt, call the Service Center to find out if there will be enough

time to process the bills. You must also check with the taxing

authority to verify if it will accept a payment postmarked by the

due date.

For your information, in most instances where the Service

Center was able to process and mail last-minute bills by the

penalty date, taxing authorities still returned checks that

included no penalty fees and were received after the penalty date.

This not only resulted in many checks being voided but also caused

extra delay while the Service Center calculated penalty fees,

entered them in SAMS, and printed and mailed new checks.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

7

If you feel reasonably certain your tax transmittals and bills

will not be received by the Service Center in sufficient time to

be processed and mailed for receipt at the taxing authority by the

penalty date, revise the transmittal(s) to include penalty amounts

before forwarding to DPI.

It is the Department\'s policy to avoid tax penalties accruing

during HUD\'s period of ownership. This avoidance does not occur

simply because the Office omits disclosure of the penalty on its

tax transmittal. It occurs through timely processing of bills as

they become due. Each Office is familiar with the tax payment

cycles in its jurisdiction and must, therefore, allocate

sufficient time and resources to handle bills as they are

received.

NOTE: If your office qualifies for the \"Wait Until Closing\"

option as authorized in Handbook 4310.5 REV-1, tax bills,

including applicable penalities, are paid at closing. The SAMS

tax transmittal form is not used.

\(b\) Calculating Discounts on the Tax Transmitted:

Some taxing authorities discount the bill amount by a certain

percentage for each month paid early. These discounts may already

be precalculated on the bill. Discounts must always be shown on

the tax transmittal in the \"REDUCT AMT\" field. Enter this

information in the TX DS ID screen as follows:

Bill Amount: This is the full base tax payment owed as of the

last possible receipt date before a penalty will be

due. (i.e., \$230.00 due 1/31/92)

Reduction: If the bill includes a precalculated reduced

payment, enter the difference between the full base

payment and the reduced payment. (i.e., \$230.00

Bill Amount less \$200.00 reduced payment = \$30.00

Reduction Amount.)

If the bill does NOT include a precalculated reduced

payment but rather a percentage for calculating the

reduction, enter the dollar amount of reduction.

i.e., \$230.00 Bill Amount x 10% reduction = \$23.00

Reduction Amount.)

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

8

These figures will appear on the TX RP TB Tax Transmittal cover

sheet. SAMS will calculate the TOTAL AMT field.

The DPI Service Center is not permitted to disburse Treasury funds

in advance of the due or penalty date unless the Government earns

a discount. Completion of the \"REDUCT AMT\" field confirms

compliance with payment guidelines.

STEP 4 PRINTING THE TRANSMITAL AND OBTAINING APPROVAL

FROM THE AUTHORIZING OFFICIAL

The cover sheet to which bills are attached is the TAX

TRANSMITTAL. It is created in the TX DS TB data screen and then

printed as the Transmittalfrax Bill Summary Report using the TX FB

TB screen.

Tax bills must be SECURELY ATTACHED to the back of the

transmittal with staples, binder clips, or rubber bands. Forward

them for processing to the Service Center at the following

address:

Data-Prompt, Inc.

ATTN: SAMS Tax Department

P.O. Box 4049

Silver Spring, MD 20914-4049

Express (Overnight) Mail Only To:

Data-Prompt, Inc.

ATTN: SAMS Tax Department

11911 Tech Road

Silver Spring, MD 20904-1911

Remitting tax bills to any other post office box may cause

serious processing delays.

MAIL TAX TRANSMITTALS SEPARATELY FROM OTHER

MAIL OR BATCH TAX TRANSMITTALS IN A SEPARATE

ENVELOPE MARKED \"TAX DEPARTMENT\" IF THE BILLS

WILL BE INCLUDED IN A LARGER MAILING.

Tax packages must be complete. All tax bills must be attached to

a properly prepared tax transmittal form. Otherwise, the package

will be returned for correction.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

9

All tax transmittals must be signed by an \"authorizing

official\". This \"official\" can be either the Chief Property

Officer (CPO) or someone to whom the CPO has delegated approval

authority. The authorizing official for tax transmittals is not

required to have Form SAMS-1204, Authorized Signatures (for Vendor

File Maintenance), on file with DPI.

Individual approval for each case in Step 8, 9, and 10 is also

required at the time the transmittal is prepared. (SAMS provides

the DM step automatically.) It is especially important to

carefully review and monitor cases in Step 8. If the bill\'s

penalty date is later than the scheduled closing date,

disbursement will not occur in time to satisfy the tax obligation

before the case closes. It is also possible that taxes paid on

Step 8 cases will not be received and recorded prior to the

closing date.

If, however, your office makes a decision to pay taxes outside

of closing either before or after settlement, make certain the

closing agent receives instructions regarding the status of

payment. It is the responsibility of the Field Office to ensure

that bills paid prior to closing are not also debited from sales

proceeds.

Cases in Steps 9 and 10 should not be routinely approved for

payment unless:

. the HUD-1 Settlement Statement indicates no tax payments were

disbursed at closing;

. there is clear evidence of an earlier, unpaid tax obligation

incurred during HUD\'s period of ownership; OR

. the tax payment was declared as \"paid in advance\" or paid

outside closing by the seller on the HUD-1, but no evidence

exists of such payment having been made by HUD.

Cases approved for payment through the Service Center will require

another approval by the CPO or designee if the case moves to Steps 8,

9 and/or 10 after the Service Center has received the transmittal.

The Service Center will contact the CPO or tax processor for verbal

authorization to pay. This verbal approval will be documented by

Service Center staff.

EXCEPTION: Field Offices may save time by using the \"blanket

approval\" procedure described below, if applicable.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

10

Blanket Approval to Pay Taxes on Sold Cases

Cases already in DM Step 8 at the time the tax transmittal is

submitted for payment may be eligible for a \"blanket approval\". This

eliminates the need to reapprove payment as DM step changes occur. It

will particularly benefit those Offices that have established a

cut-off date after which all taxes will be paid by the Service Center

whether the case closes or not.

By adding the following statement to the tax transmittal, the

Field Office notifies the Service Center that taxes will NOT be

disbursed at closing and that tax payment is authorized for each step

movement from DM 8-10.

\"The initialed approval to pay all DM Step 8 cases listed above

will continue in force for these cases even if there are

subsequent step movements to DM Steps 9 and/or 10.\"

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_(Signed)

(CPO or designee)

However, this \"blanket approval\" can only be used when it applies

to ALL DM Step 8 cases listed on the same transmittal. If any one of

those cases will be paid at closing, then individual approval for each

step change will continue to be required.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

SAMS 1110 TAXING AUTHORITY PROFILE EXHIBIT A

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

SAMS-1110 TAXING AUTHORITY PROFILE

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

SAMS 1110 TAXING AUTHORITY PROFILE EXHIBIT A

(Continued)

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*

\* \*

\* \*

\* \*

\* \*

\* \*

\* \*

\* \*

\* \*

\* \*

\* \*

\* \*

\* GRAPHICS MATERIAL IN ORIGINAL DOCUMENT OMITTED \*

\* \*

\* \*

\* \*

\* \*

\* \*

\* \*

\* \*

\* \*

\* \*

\* \*

\* \*

\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

11

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

SECTION II: TAX ACCOUNT RESEARCH PROCEDURES

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

There are instances where, for whatever reason, the tax account numbers

were either never established in SAMS or were defined incorrectfly.
These

situations were especially prevalent during the first payment cycle

following system conversion to SAMS. Therefore, the following TAX
ACCOUNT

RESEARCH PROCEDURES (TR/1-4) were developed to assist you in identifying

tax account numbers and defining new tax accounts in SAMS.

TR/1 MATCHING TAX BILLS TO CASE NUMBERS

As discussed in Steps 2 and 3 of Processing Procedures, once

the tax account number has been defined in SAMS, match incoming

bill(s) to the case number by using the TX DS ID Identify Tax Bills

screen. The TX SR TA Tax Search Screen will also display the

account data. Tax account number(s) entered from the bill(s)

should generate a match with previously entered data at which point

the case number and property address will appear on screen.

In order to research tax account information from the search

screen prior to payment processing, it may be helpful to print the

screen and file it with the tax bill until such time as you are

ready to finalize payment processing. (Printed search screens are

for your information only. These are NEVER mailed to the Service

Center.) Always write the case number on the tax bill.

If the tax account number on the bill(s) has not been stored in

SAMS and the tax bill(s) include neither the case number nor

property address, contact the taxing authority for the street

address. Use street address information to search for the case

number through the CM SR IQ CASE MANAGEMENT INQUIRY screen. For

quicker system response:

. At the \"Enter Inquiry Option\" field, enter VC to retrieve basic

case information;

. Even if you know the full address, use the mask (%) as shown

for quicker retrieval: %123%Main% and the State Code (i.e.,

MD, VA).

TR/2 DEFINING NEW TAX ACCOUNT NUMBERS IN SAMS:

If the tax account number was not defined in SAMS at case

acquisition or if a currently defined number is inaccurate, it

will be necessary to select a tax account from the tax bill. When

tax bills include several numbers, none of

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

12

which are clearly labeled \"Tax Account Number\", it is up to the tax

clerk to select an appropriate number from the bill.

For instance, a bill may include numbers identified as Property

Identification Number, Folio Number, Key Number, etc. You may

choose any one of these to be the \"tax account number\" provided the

number is not routinely subject to change by the taxing authority.

(It may be necessary to ask the taxing authority about this.)

Avoid using \"bill numbers\" or any number that is based on the date

as these will change. The parcel number or equivalent, permanent

number is the preferred format. Proceed as follows:

\(1\) Begin by determining the case number for each bill.

\(2\) Use either the TX SR TA search screen or the TX RP TA Tax

Account Report to ensure that one or more tax account numbers

for the same tax type have not already been stored in SAMS.

(Refer to TR/3 for additional instructions regarding duplicate

accounts.)

\(3\) Select one of the bill\'s numbers (i.e., Parcel Number) and use

this as the \"tax account number\". Complete the TX DS TA

screen, Update Tax Account.

Keying Numbers Accurately

As a rule once a number format has been selected as the \"tax

account number\", you will key this format into SAMS exactly as the

taxing authority has provided it including all prefixes, hyphens,

zeros, decimals, etc., as these may appear. There are, however,

THREE EXCEPTIONS to this rule as follows:

EXCEPTION: Never leave a BLANK SPACE, such as

96 4058 33

even if the taxing authority\'s number has blank spaces.

SAMS cannot recognize blank spaces. DO insert

hyphens in every blank space as shown below:

96-4058-33

EXCEPTION: Print outs of account numbers researched by tax

contractors may or may not present the numbers in the

taxing authority\'s correct format. For instance, tax

account numbers on print outs may appear as 009875400

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

13

when, in fact, the correct data base format is

00-987-5400. Be careful with these print-out numbers.

If you know the taxing authority usually creates its

account numbers using a particular format, use that

same format in SAMS. If in doubt, contact the taxing

authority to make certain that the format you use will

be identical to the one the taxing authority stores in

its data base.

EXCEPTION: Any time the TAX YEAR is included as part of the tax

account number, DO NOT use that portion of the

number when defining the tax account in SAMS. Using

the tax year as a portion of the tax account number

will result in additional data entry to update these

account numbers every year.

For instance, the number 0072-5-92 includes the year

(92). Every bill from that taxing authority ends in

\"92\". Key these numbers into SAMS as 0072-5 or choose

another number from the bill that does not include the

tax year.

Please note that except in the most remote locations, the tax

account number is rarely formed from the address as in 2781GLENST.

Anytime a \"number\" such as this appears on a tax report, it should

be double-checked for accuracy. Avoid using this number/address

format whenever possible.

TR/3 VERIFYING TAX ACCOUNT NUMBERS FOR ACCURACY

At the time a new account number is defined in SAMS, it is

important to check the system for any other account numbers that

may already exist. It is possible that even though entry of tax

bill account numbers in the TX DS ID screen produced no match,

there may still be incorrect numbers already established that need

to be deleted or closed.

Once case numbers have been identified for each tax bill, you

can use the TX SR TA Tax Search Screen to query the system for

previous account entries. The search screen is easy to use. The

case number is the only data entry required. The other fields can

be masked (%). (Refer to the SAMS User Handbook Introduction for

instructions on using the mask feature.) After account data appears

in the lower screen, make a note of the tax account number and tax

type OR print the screen. Continue pressing ENTER for additional

tax account data related to the case number until a message appears

stating that there are no more records for that case number.

Compare account data in SAMS with account numbers on the tax

bill(s). Refer to paragraph TR/4 for information on correcting,

deleting, and closing

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

14

tax account numbers.

Entering tax account numbers in the TX DS TA screen at the time

of case acquisition also triggers the account verification process.

SAMS will warn the user about multiple accounts at the time a new

account is set up. Investigate all such warnings to determine why

the system is detecting the multiple accounts.

Another way to identify tax account numbers already established

in SAMS is to retrieve and review the TX RP TA Tax Account

Information report. This report permits you to see at a glance

every tax account already defined for a particular case number and

makes it possible to compare numbers that may be inaccurate due to

omission of dashes, zeros, or other minor variations.

Locate each case number to review a list of accounts by number

and type. Then compare this information to the actual billing

account numbers for accuracy. Access the TX DS CA Change Tax

Account screen to correct any data base errors in tax account

numbers. Refer to paragraph TR/4 below for additional information.

!! I M P O R T A N T !!

AVOID CREATING DUPLICATE TAX ACCOUNT NUMBERS FOR

THE SAME TAX TYPE AND CASE NUMBER unless the property is a

multi-lot or multi-parcel 2-4 family unit or is in a

multi-jurisdictional taxing area. Before establishing new tax

account numbers in SAMS upon receipt of bill(s), you must check for

current tax account data first. Otherwise, the likelihood of

creating multiple bogus tax accounts for the same case number is

high. As discussed previously, use either the TX SR TA search

screen or the TX RP TA report to locate existing tax account

information before establishing a new account number in SAMS.

A random sampling of tax data collected over a six-month period

disclosed a high incidence of multiple tax account numbers, most

with just slight variations from each other. While most of these

duplicate accounts have now been corrected, it is important to

remember that when this occurs, the possibility the Service Center

will issue duplicate payments increases. This is especially true

in those instances where the taxing authority has issued more than

one bill on the same account.

For instance, these tax account numbers were created twice in SAMS

and interpreted by the system as two distinctly different accounts

16001-01095 Because the taxing authority issued more than one tax

1600101095 bill on this account and the Field Office did not

check existing accounts before setting-up a \"new\"

account, the account could have been paid twice.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

15

To accommodate multi-parcel or multi-lot properties, SAMS does not

prevent the entry of several tax account numbers for the same tax

type. It is up to each tax processor to review existing system

data before new entries are made.

TR/4 CHANGING, DELETING AND CLOSING TAX ACCOUNT NUMBERS:

In response to your requests, the TX DS CA Change Tax Account

screen was developed. By using this screen, you can quickly

correct tax account numbers that may have been provided in error by

the mortgagee. Any accounting history posted to the incorrect

number will be carried over to the newly created tax account

number. The entire tax record can be deleted by accessing the TX

DS TA screen and selecting the DE(lete) option.

Tax account numbers cannot be deleted if accounting activity

has already been posted to the number. This restriction includes

those tax account numbers under which taxes were paid in previous

years.

Closing and Unclosing Tax Accounts: A system enhancement to the TX

DS TA Tax Account screen does make it possible to \"CLOSE\" an

account that had prior activity. Selecting the \"CL\" option will

close the account; the \"UN\" option will unclose the account.

However, closing accounts in the TX DS TA screen will not move

accounting activity to another tax number. This can be

accomplished only by using the TX DS CA screen.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

SOME KEY POINTS REGARDING TAX ACCOUNT NUMBERS ARE:

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\\/ Avoid using any tax number that is subject to change annually such
as

a bill number or number that includes the tax year. Once

established, the tax account number should remain the same

year-to-year.

\\/ When selecting tax account numbers for those cases that do not have

numbers already identified in the TX DS TA screen, select a set of

identifying numbers\--preferably the parcel number or an equivalent,

permanent number\--and use these numbers consistently when processing

bills for the same taxing authority and tax type.

\\/ DO NOT create duplicate tax accounts for the same tax type and case

number unless the property is a 2-4 family unit, a multi-lot/parcel,

or is taxed by more than one jurisdiction. Always review existing

tax data in SAMS before entering new account information from the

bills.

\\/ A transmittal (TX RP TB) can include as few as one and as many as 50

tax bills.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

16

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

SECTION III: GENERAL GUIDELINES

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

The following additional guidelines pertain to tax payment processing

in general. Particular attention should be paid to procedures for

prepaying taxes not yet due, paying previous years\' taxes, and handling

refund checks received by the Field Office.

\(A\) PREPAYING TAX PERIODS BEFORE THE PENALTY DATE\*\*:

The following policy represents a CHANGE to current tax payment

procedures as set forth in Handbook 4310.5 Rev-1. New processing

procedures may be required especially if your Office is accustomed to

paying several tax periods at one time to minimize processing time. To

effect compliance with generally accepted Federal fiscal control and

disbursement requirements, the practice of prepaying taxes not yet due
and

payable will no longer be acceptable.

As a rule, tax bills should be forwarded to the Service Center for

payment no more than 4-6 weeks in advance of the penalty date. Upon

receipt the Service Center will process the bills through SAMS but
actual

disbursement to the taxing authority will not occur until approximately
10

business days before the bill is due.

EXCEPTIONS TO PAYING IN ADVANCE OF PENALIT DATES ARE:

\(1\) Special tax assessments not regularly scheduled for payment may be

paid (funds disbursed) in advance of the penalty date provided the

total special assessment amount does not exceed \$200.00 and the

full bill, including payments to be made in advance, covers only

that period of time during which HUD actually owned or is expected

to own the property.

\(2\) Taxes billed but unpaid as of the date of closing may be paid at

closing even if the tax bill is not actually due until after the

scheduled closing date. Taxes will be prorated on the HUD-1

Settlement Statement to debit sales proceeds for taxes owed by HUD

up to and including the date of closing.

\(3\) In accordance with Handbook 4310.5 Rev-1, when the Field Office
can

clearly demonstrate through a written justification to the Regional

Director of Housing Management that the prepayment is essential to

property sales, a waiver may be granted to that Office to prepay

taxes as necessary. A copy of this waiver must accompany the tax

transmittal(s) mailed to the Service Center.

(\*\* Throughout this Section, the terms \"penalty date\" and \"due
date\" are

used to mean the same thing, i.e., the last date a payment can be

received by the taxing authority before a penalty and/or interest is

incurred.)

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

17

\(4\) Tax bills may be prepaid when a discount is earned for the

prepayment. Discounts must be clearly shown on the tax

transmittal.

\(5\) Headquarters may, in unique and unusual situations, issue written

authorization permitting the payment of taxes in advance for

specific Offices during specific tax periods.

The practice of prepaying taxes before the penalty date has been

especially prevalent among those Field Offices which receive only ONE
TAX

BILL WITH PERFORATED PAY STUBS from the taxing authority. These bills

often cover from two to four tax periods. For various reasons, Field

Offices have elected to pay all tax periods at the same time regardless
of

the penalty date shown on each payment stub. This practice has created

several problems including:

\-- Premature disbursement of funds resulting in both loss of

beneficial use of those funds for other purposes as well as

loss of interest income without benefit of a discount to the

Government;

\-- The appearance in SAMS of chronic delinquencies for the tax

periods that are paid in a lump sum with the first tax period

as well as inaccurate tax history reports. SAMS is designed

to track one tax payment for each tax type for each tax

period. This capability is defeated when several tax periods

are input on the tax transmittal as one tax period and paid in

a lump sum. (However, delinquent bills incurred prior to

HUD\'s acquisition may be paid in a lump sum since these are

tracked differently. Refer to paragraph E below for details.)

\-- Dependence upon taxing authorities to accurately track and

refund excess taxes to HUD upon HUD\'s notification that the

property has been sold.

It is the responsibility of each Field Office to monitor and control

its tax bills to ensure that payments occur when due. The Service Center

will also check for consistency between the tax period penalty dates

defined in SAMS and penalty dates on the bills attached to the tax

transmittal. Transmittals requesting payment for taxes not yet due and

payable, including those which group different tax periods into one

payment, will not be honored as presented and will be returned for

correction. Paragraph E details the only exception to this rule.

\(B\) PREPARING TAX BILLS WITH MULTIPLE PAYMENT STUBS FOR SERVICE

CENTER PROCESSING:

As mentioned above, tax processors have experienced the most difficulty

handling bills that include perforated pay stubs for different tax
periods.

To prepare these bills for payment by the Service Center, tax clerks
must:

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

18

\(1\) Photocopy the original tax bill, preferably with all payment stubs

still attached. Clearly mark this copy ACCEPT AS ORIGINAL and then

sign it;

\(2\) For every payment period EXCEPT the last one, attach the original,

torn-off pay stub to a photocopy of the tax bill. Send these with

the transmittal to the Service Center for payment.

\(3\) When paying the last tax period included on the original bill,

forward the original bill and last remaining pay stub with the tax

transmittal to the Service Center for payment.

\(C\) HOLDING BILLS UNTIL DUE:

Tax bills can and should be keyed into SAMS upon receipt after which

the bills will be retained \"on hold\" in the Field Office to be mailed
no

earlier than 6 weeks of the penalty date. Bills on-hand but not eligible

for payment until a later date are processed by:

. Accessing the TX DS TB Tax Transmittal screen. Complete each field

as you would to prepare a final tax transmittal. Commit the

entries to SAMS and then PRINT the transmittal from the TX FB TB

screen to have a record of the transmittal number and the bills it

includes.

. Filing the bills in a tickler file labeled with the tax bill\'s

month and year penalty date.

. Reviewing the TX RP DQ Delinquent Tax Bills Report at least once a

month to determine the status of bills next due. Highlight taxes

showing on the report as due within the next month, obtain the

relevant bills from their filed location, and REPRINT the

transmittal using the TX FB TB screen. Cases may have changed DM

step during the hold period. Pay particular attention to cases

that have moved to DM Step 8. Your Office may prefer to pay these

tax bill(s) at closing. If bills will be paid at closing, delete

them from the tax transmittal before it is mailed to the Service

Center.

\(D\) USING THE \"OTHER PERIOD\" (OP) TAX PERIOD ON THE TRANSMITTAL:

There have been instances where Field Offices have compensated for

discrepancies between global tax period dates and the tax billing

period/due dates by selecting OP (other period) as the \"tax period\" on

the tax transmittal. In most cases this is an unacceptable practice.

There are, however, two circumstances under which OP can be used. One

of these is a new procedure designed to save time by expediting tax

processing. Acceptable usages of OP are:

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

19

\(1\) When the bill represents an unseheduled tax, such as a special

assessment, for which no regular tax period exists;

\(2\) When more than one tax installment for delinquent charges incurred

prior to HUD\'s acquisition is received by the Field Office. These

bills or tax installments can be grouped together and paid on the

same transmittal under the OP tax period. Refer to paragraph E

(2), \"Paying Tax Penalties and Delinquencies\", below for a

description of this procedure.

\(E\) PAYING TAX PENALTIES AND DELINQUENCIES

\_\_ A New Procedure \_\_

\(1\) Paying Current Bills:

Current bills which disclose an UNDATED penalty or interest due may

be paid in full with the current tax period owed provided this

penalty and/or interest charge does not include the delinquent tax

in the amount. These charges are usually small (under \$100). To

minimize staff processing time, it is no longer required that these

charges be separately researched and split among one or more

previous tax periods. However, all penalty charges on the current

bill being paid must be shown in the \"Penalty Amt.\" field of the

tax transmittal form.

Current bills which disclose undated penalty or interest due in

amounts that indicate inclusion of the delinquent tax (usually over

\$100) must continue to be applied to the correct tax period in

which the tax and penalty were incurred. This means the bill will

be split between at least two transmittals and at least two checks

will be necessary to pay the one bill. (Refer to paragraph (2) for

a shortcut way to pay multiple, past due tax installments.)

All penalty and delinquency charges \-- regardless of amount \-- that

do include a DATE INCURRED must be paid on a separate transmittal

under the correct tax period.

It may be necessary to explain HUD\'s tax paying procedures to

taxing authorities if they object to receiving more than one check

in payment of a bill. Also, you may include with your transmittals

a request that checks be mailed together to facilitate the taxing

authority\'s posting of these payments.

\_\_ A New Procedure \_\_

\(2\) Paying Multiple Past Due Tax Installments Incurred Prior to

Acquisition:

To minimize processing time and reduce the number of transmittals

needed to pay multiple delinquent charges incurred prior to HUD\'s

acquisition of the

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

20

property, Field Offices may now combine these on one transmittal

under the OP tax period provided:

\(a\) MORE THAN ONE past due bill has been received; OR

\(b\) A bill includes both current charges AND multiple, past due tax

installments incurred prior to acquisition; OR

\(c\) One or more delinquent special assessment bills incurred prior

to acquisition are received.

Delinquent tax installments meeting these criteria may now be

grouped together for payment on one tax transmittal as follows:

. Select OP (Other Period) as the \"Tax Period\";

. Use the most recent TAX YEAR being paid;

. Fill in the \"From/To\" period with the inclusive dates

(i.e., 01/01/1988-06/30/1990);

. Select the PAY DATE as the last date taxes can be paid without

incurring further penalties;

. Complete the OP DESCRIPTION field with an explanation that

these are back taxes incurred prior to acquisition (i.e.,

Five tax installments prior to acquisition).

. Key in combined sums for each tax account number under the BILL

AMT. and PENALTY AMT. fields.

. Assign responsibility for the penalties to the MORTGAGEE.

The following is an example of a tax transmittal paying multiple

past due bills at the same time:

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

TRANSMITTAL: SFT800930001 TX-NA: CBSIAA1111 COUNTY OF CBSI

FROM/TO PERIOD: 01/01/1988-06/30/1990 PAYDATE: 09/15/1992

TOTAL INVOICES TO BE PAID: 1

TOTAL AMOUNT TO BE PAID: 1645.00

OP DESCRIPTION: Five Tax Installments Prior to Acquisition

TAX TYPE: RE TAX PERIOD/YEAR: 0P/1990

TR STATUS: BR

CREATED: 10/26/2992 BY: sahsnsf2

CASE TAX ACCOUNT \# PROTEST BILL AMT REDUCT AMT

051-090909 101-CBSI-0001 \# 1345.00

PEN. AMT/CODE TOTAL AMT

300.00/M 1,645.00

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

21

EXCEPTIONS: The above procedure is limited to paying more than one

delinquent tax installment incurred prior to acquisition. It is

not applicable to:

. Bills received after acquisition which include both current

taxes and/or one or more installments of delinquent charges

incurred during HUD\'s ownership. These are processed according

to paragraph (1) above.

. Bills which include no more than one delinquent installment

period, regardless of when incurred. These are processed

according to paragraph (1). Delinquencies are usually applied

to the previous tax period.

Whenever the charges from a single bill are split between two or

more tax transmittals, attach to the second transmittal a copy of

the bill marked \"accept as original\" with the applicable charges

highlighted or circled.

\(3\) Paying Tax Penalties at Closing:

Field Offices are expected to make every effort to obtain from

closing agents a breakdown on taxes to be prorated at closing. It

is especially important that information regarding the dates and

amounts of any penalties be input to the CM DS SP screen according

to responsible party, HUD or the conveying mortgagee. Accuracy of

the Penalty Report depends on reliable data input to the CM DS SP

screen.

\(4\) Monitoring Tax Penalty and Delinquency Charges Through SAMS:

In addition to the Tax History Report already available, a new

report is under development for availability in the near future.

TAX PENALTY REPORT: Upon completion, this report will show the

total number of cases with tax payments, the total number of cases

with tax penalty payments, the total taxes paid for all cases, the

total penalties paid divided between HUD and the mortgagee as

responsible parties, and the percent of total cases with tax

penalties. Tax penalty data is derived from both the TX DS ID

screen and the penalty data entered to the DM DS SP \"HUD-1 Sales

Package\" screen.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

22

\(F\) PAYING TAXES WITH THE FORM SAMS 1106:

There are basically four incidences where the Form SAMS-1106 may be

used to pay taxes:

\(1\) To pay delinquent taxes on cases never established in SAMS;

\(2\) To pay delinquent taxes on cases established in SAMS but now in

archive status;

\(3\) To reimburse buyers for taxes owed during HUD\'s period of

ownership but not paid at settlement.

\(4\) To reimburse closing agents for taxes paid out-of-pocket prior to

settlement to facilitate deed recordation;

In those instances where cases were never established in SAMS because

the properties were sold before the implementation of SAMS, Chief
Property

Officers (CPOs) will determine the necessity and validity of tax

expenditures for sold properties. CPOs must also make this determination

for cases that were established in SAMS but are no longer resident in
the

active data base because they have been archived. The Service Center
will

pay the tax on these closed cases provided:

\-- The taxing authority has been defined with a vendor identifier

using the Form SAMS-1111 Trade/Service Vendor\'s Information;

\-- The ALLOCATE POST CODE is used as follows:

AO Cases never established in SAMS (pre-conversion);

AA Cases archived in SAMS

\-- The Form SAMS-1106, Invoice Transmittal, is signed by both the CPO

and Certifying Officer;

\-- Support documentation in the form of a tax bill, invoice, or memo

of explanation from the CPO is attached to the Form SAMS-1106;

\-- The Form SAMS-1106 is clearly labeled across the top:

CASE NOT IN SAMS or CASE ARCHIVED

Without this explanation, the transmittal may be returned by the

Service Center for additional information.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

23

On occasion it is also necessary to reimburse buyers for tax

liabilities incurred during HUD\'s period of ownership. Buyers may be

reimbursed for these expenses using the Form SAMS-1106 in accordance
with

standard accounts payable procedures. A properly completed Form
SAMS-1112,

Non-Vendor Payment Information, must accompany each Form SAMS-1106.

Required documentation includes either the tax bill (original or copy)
or a

statement from the CPO explaining the reason for the payment request and

the reason no billing statement can be provided. (The case specific post

code \"TY - Tax Expense/Refund\" is used unless the case is archived or
was

never established in SAMS.)

Reimbursement to closing agents using the Form SAMS-1106 is also a

case-specific disbursement. Again, use the post code \"TY\" for each

payment. Appropriate documentation, including copies of tax bills, tax

certificates, title evidence, or such other explanation as provided by
the

CPO, is required.

It is preferable for HUD to remit taxes for closed cases directly to

the taxing authority whenever possible. If the closed case is still

resident in the active data base and taxes were not satisfied on or
before

settlement, process these through the Tax Subsystem using the tax

transmittal form. If the case has been moved to an archive status, the

Form SAMS-1106 is used, and the taxing authority must be established
with a

Form SAMS-1111 vendor identifier. Check case status using the search

inquiry in CM SR IQ.

\(G\) HANDLING REFUNDS AND RETURNED CHECKS:

Depending upon the type and source of the tax refund check your office

receives, follow the appropriate procedure set forth below:

\(a\) Refund Checks Issued by Taxing Authorities Payable to DPI:

Forward the check(s) to the DPI Service Center, Attention: SAMS

Tax Processing Department immediately upon receipt.

\(b\) Refund Checks Issued by Taxing Authorities Payable to HUD:

Tax refund checks are to be deposited in accordance with standard

SAMS deposit procedures:

. Complete Form SAMS-1100. Attach the refund check. Forward

these to the lockbox: MERCANTILE BANK, Single Family

Accounting Management System, P.O. Box 952484, St. Louis, MO

63195-2484

. If necessary, contact the taxing authority to obtain the tax

account numbers and amount of refund to be credited to each

case number. Use the TX SR TA search screen to convert tax

account numbers to case numbers. Each case number applicable

to the refund must be itemized on the Form SAMS-1100.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

24

Mail COPIES OF THE REFUND CHECKS AND ANY REMITlANCE

INFORMATION to DPI. The Service Center will maintain an audit

trail of all refunds and will also use the information to monitor

internal controls over tax payments to various taxing authorities.

\(c\) Returned Checks Issued by DPI Payable to Taxing Authorities:

Taxing authorities may return to the Field Office checks issued by

DPI payable to a taxing authority. If no explanation for the

returned check is enclosed with the check, it is advisable to

contact the taxing authority for an explanation. If it is

determined that the check was not returned in error, forward the

check to the Service Center, Tax Processing Department, with the

explanation provided by the taxing authority. If the check was

returned in error, mail it back to the taxing authority. Retain a

copy of the check on file if needed for future reference.

\(H\) OBTAINING TAX RECEIPTS FROM THE TAXING AUTHORITY:

When submitting a Tax Transmittal to the DPI Service Center, it is

advisable to also provide HUD\'s preprinted BUSINESS REPLY ENVELOPE(S)
for

the Service Center to forward with your tax payments to the taxing

authorities. This helps ensure that the taxing authority will mail tax

receipts directly to your office rather than the Service Center. Since

these receipts can be batched together for mailing, supply only as many

envelopes as necessary to accommodate the volume of receipts you expect.

Of course, if a taxing authority does NOT routinely provide receipts,

there is no need to provide preptinted envelopes with that authority\'s
tax

transmittal.

\(I\) DETERMINING TAX TYPE ON \"AD VALOREM\" BILLS:

Identifying the tax type of a bill is usually not difficult. However,

some taxing authorities issue a more itemized bill showing exactly how
the

tax payment will be apportioned among various public funds. These \"ad

valorem\" tax bills are treated no differently than if the itemized

break-down were not included. Look at the top of the billing statement
for

a TAX TYPE, i.e., 1993 Real Estate Tax. Look for the TOTAL DUE on the
bill

since this will be the amount entered in SAMS. The itemized \"ad
valorem\"

data is not input to SAMS, and no attempt is made to identify each

individual public fund as a separate tax type.

The same holds true for those bills that include \"non-ad valorem\"

assessments. Again, do not separate one tax bill into more than one tax

type when paying through SAMS. For purposes of SAMS data input and tax

paying procedures, use the primary tax type declared by the taxing

authority at the top of the billing statement.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

25

\(J\) MAILING TAX SUBSYSTEM LETTERS AND REPORTS TO TAXING

AUTHORITIES:

The SAMS Tax Subsystem includes several letters. The two most

frequently used letters are:

\-- The NOTICE OF ACQUISITION (TX FB LA) is retrieved following case

entry in CM DS C1 and TX DS TA. This Notice includes the new

owner\'s name.

\-- The NOTICE OF SALE (TX FB LS) Letter or Report follows closing and

entry of the case in the CM DS SP screen (Step 9).

These can be generated in either letter or report format. Either

format will suffice to notify the taxing authority of property status.

In accordance with Handbook 4310.5 Rev.1, paragraph 10-13, it is
required

that taxing authorities be continually apprised of each change in
ownership

status of a property.

If the closing agent is contractually obligated to provide notification

to taxing authorities of the property sale, then it is the
responsibility

of the Field Office to ensure that this notification was accomplished.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

As circumstances warrant, we may amend the instructions contained in
this

Reference Guide to achieve the optimum balance between data management
and

staff efficiency. Except where specifically revised herein, these

guidelines work in conjunction with tax paying instructions found in

Handbook 4310.5 Rev-1. For assistance in processing taxes according to

these instructions, contact the DPI Service Center Tax Department at
(301)

622-0900 or the Systems Management Branch at FTS (202) 708-4012.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\* U.S. G.P.O.:1993-342-362:80038

\[Search\] \[Prev List\] \[Doc List\] \[Next List\] \[First Doc\] \[Prev
Doc\] \[Curr Doc\]

\[Next Doc\] \[Last Doc\] \[Top\] \[Help\]