Source: https://www.irs.gov/irm/part3/irm_03-008-047-cont01.html
Timestamp: 2015-10-10 07:05:37
Document Index: 632573526

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Internal Revenue Manual - 3.8.47 Manual Deposit for Field Office Payment Processing (Cont. 1)
Section 47. Manual Deposit for Field Office Payment Processing (Cont. 1)
3.8.47 Manual Deposit for Field Office Payment Processing (Cont. 1)
3.8.47.6
Maintaining Control and Inventory of Form 809 (Official) Receipt for Payment of Taxes
3.8.47.7
Form 5919, Teller's Error Advice
3.8.47.8
Procedures for Handling TIGTA Contacts
3.8.47.9
Losses and Shortages (including Overages)
3.8.47.10
Summary of Field Office Payment Processing Reporting Requirements 3.8.47.11
3.8.47.12
Form 2290 Special Processing Instructions for Cincinnati
3.8.47.13
Receipts for Cash Received in the Mail at Campuses
3.8.47.14
Misdirected Remittance Type Items
3.8.47.15
3.8.47.16
Frivolous Checks
3.8.47.17
e-Trak 809 Database System Technical Difficulty and/or Outage Contingency Plan
3.8.47.18
Erroneous Refund Repayment
3.8.47.19
Definition of Terms (Used in Field Office Payment Processing)
3.8.47.20
e-Trak 809 Database System User Guides
3.8.47.21
Unclaimed Funds (Letter and/or Remittance)
3.8.47.6 Maintaining Control and Inventory of Form 809 (Official) Receipt for Payment of Taxes
3.8.47.6.12 (10-01-2015)Procedures for Issuing a Form 809 Book
You must have authorization from an official with authority to approve issuance of a Form 809 book, SEID unique identifier
number and/or employee number (on new requests) before issuing Form 809 books. File authorizations in the Form 809 Part 3
The table below lists the procedures for issuing Form 809 to a field office or campus employee. Step
Review the request to ensure the memorandum is from an authorized official (an official delegated by the area office director).
You may fulfill a request for another book after the 40th receipt is received. Books are issued in numerical order by serial
number. Determine the book number, and record in the 809 Database or 809 Database System. Note:
If this is a new entry, the local official with administrator rights will input the employee in the correct area, territory
and group. Include a statement on the front of the book cover or stapled as an attachment to the outside of the front of cover of the
Form 809 book with the name of the issuing Submission Processing Center that has the Form 809 control. Use Form 3210 Document
Transmittal. Annotate the receipt book number, name of employee, and address on the transmittal. State on the 3210 transmittal
that the receipt page must be returned within 5 workdays of receipt, and that the book must be returned within 10 workdays
of closing or change of position Mail the receipt book by overnight traceable method. Correlate the receipt book number to
Books are issued in numerical order by serial number. Determine the book number, (which is the lowest numerical value of the
current series), and annotate the receipt book serial number and other entries in the 809 Database or 809 Database System.
Use a completed Form 3210 Document Transmittal.
Annotate the name and address of the issuing Submission Processing Center on the front of the Form 809 book.
The employee to whom the book is assigned signs the Receipt Page found in front of Form 809 or provides an acknowledgement
memorandum. He or she must return this within 5 workdays after receipt. If a TAC manager ordered multiple books for an employee, the TAC
manager must acknowledge receipt of the book within 5 workdays. The receipt page is required from the employee within 5 workdays
of issuance by the TAC manager.
Maintain the Receipt Page and/or memorandum in the Form 809 memo copy file. A memorandum will suffice if the official receipt
page is lost, or if the Form 809 is under the control of the TAC manager. Document the disposition if the TAC manager has
control of the book.
Follow up on any receipt pages and/or official acknowledgement from a TAC manager not received within the 10 days of issuance
by issuing Form 5919 to the field office manager.
3.8.47.6.13 (10-01-2015)Form 809 Part 3 Audit Files
Establish and maintain a Form 809 Part 3 audit file for each employee that is issued a Form 809 book. The official audit file
includes the following: Form 13174 Teller Checksheet for Form 809 Individual Receipts Form 13174 Teller Checksheet for Form 809 Individual Receipts
on the front of the file (for use to check off individual receipts filed daily),
Original signed authorization memorandum for the issuance of a Form 809 book to the employee must be included in the front
inside cover of the file. If the employee has an approved pseudonym, then the authorization should be in the pseudonym name
Form 809 individual receipts filed in reverse numeric order,
Form 5919 Teller Error Advice if issued for an official receipt, and
The signed receipt page copy from the employee who received the Form 809 book in the back of the file.
Filing Individual Form 809 Receipts.Every Form 809 Part 3 memo copy must be accounted for and filed in reverse numeric order in the Form 809 Part 3 audit file,
daily. File receipt number 01 to the back and higher numerical value receipts to the front, in sequential order. Use Form 13174 Teller
Checksheet for Form 809 Individual Receipts (http://core.publish.no.irs.gov/forms/internal/pdf/32750a02.pdf) for tracking
individual receipts as they are received. Attach completed Form 13174 to the front of the memo file. Annotate the name of
the employee, serial number of the receipt book, employee number and date the receipt book was issued in spaces 1 through
5 of Form 13174. As you file individual receipts, check block 5 for the receipt number, initial, and annotate the date verified. The table below reflects items and placement in the audit file: Item
Placement in the Form 809 Audit File
Authorization for the issuance of Form 809 book to the employee, (signed and dated by a delegated official).
Front Authorization may be stapled or otherwise secured to the inside front cover.
Signed acknowledgement copy from the employee
Back (behind the last Form 809 copy for the employee)
Form 809 Part 3 memo copies
File in reverse numeric sequential order. File receipt number 01 to the back and higher numerical value receipts to the front
behind Form 13174. Do not staple the memo copies to each other. Form 13174, Teller Checklist for Individual Form 809 Receipts
Attach Form 13174 to the front of the memo file. This can be on the outside cover. Note:
If you are transferring audit files to another Submission Processing Center, then retain the yellow copy and transship the
audit file with the blue carbon copy only.
Form 5919 Responses
Form 5919 copies pertaining to an individual Form 809 receipt must be attached to the Form 809 Part 3 memo copy.
Pseudonym Do not retain any correlation to an employee's pseudonym.
3.8.47.6.14 (10-01-2015)Form 809 (Official) Receipt For Payment of Taxes Books Issued from old District Office Teller Units Form 809 books issued by a former District Office (now Field Office) Teller Units prior to October 1999, are the responsibility
of field office management. If receipts or books not issued by any Submission Processing Center are received, then they must
be returned to the territory manager of the aligned office for proper handling. Refer field office officials to their Headquarters analyst for remittances through appropriate channels immediately. 3.8.47.6.15 (10-01-2015)Quarterly Form 809 Inventory Verification
The inventory of Form 809 books must be verified by serial number at least once each quarter by a manager without responsibility
for Field Office Payment Processing. The manager conducting the Form 809 inventory will be assigned the Inspector role in e-Trak 809 Database System and will take
a physical count of books on hand by serial number and document in the e-Trak 809 Database System. Management Review and Verification of Form 809 Inventory. The inventory of on-hand unissued Forms 809 must be verified by physical count and serial number by a manager without responsibility
for Form 809 books, at least once during each quarter. The manager conducting inventory verification is known as the Verifier. The Verifier will be given Inspector role permission
in the e-Trak 809 Database System and will take the following actions to verify the inventory:
Take an accurate physical count of Form 809 books on hand by serial number.
The Verifier's count must be witnessed and signed by at least one other person.
The Verifier will compare the actual physical count and Form 809 serial numbers to the amounts and serial numbers listed on
the e-Trak 809 Database System Unissued Inventory Report, and
The Verifier will document that the inventory is verified in the e-Trak 809 Database System. The Verifier will document any
discrepancies and any known explanation for discrepancies in the comments space.
If any serial numbers of actual Forms 809 are missing, or suspected to be missing, then report the incident to the Operations
Manager, Receipt and Control, and the Treasury Inspector General for Tax Administration Office of Investigations (TIGTA) at
800–366–4484, Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) by calling at
267-941-7777 and the Campus RSC.
Provide documentation to the Manager conducting the Quarterly Form 809 Inventory. Remittance perfection technicians will provide the verifying manager with copies of documentation of Form 809 inventory changes
upon request. Information may be required to reconcile any discrepancies.Examples of documentation include completed Forms 11671, Certificate of Records Disposal and signed Form 3210 for transfers
of Form 809 inventory to other Submission Processing Centers and issuance to employees.Campus employees assigned to issue Form 809 to taxpayers for cash mailed into the campus are considered field office employees
for purposes of internal controls surrounding Form 809 Receipt for Payment of Taxes. Refer to IRM Exhibit 5.1.2–1 Form 809
Instructions. 3.8.47.6.16 (10-01-2015) Records Retention and Destruction (for Form 809)
Form 809 Receipt for Payment of Taxes records retention criteria is 3 years from the date of issuance of the last receipt
in the book. If no receipts have been written, the scheduled date for destruction is normally 3 years from the date the employee
took possession of the book. You must not destroy Forms 809 that have not met the records retention criteria. Unissued (blank)
Forms 809 may be destroyed only as directed by Headquarters Submission Processing. Records management is a program administered by the Agency Wide Shared Services (AWSS) organization. Refer to Document 12990
Records and Information Management Records Control Schedules 8-37 or contact your local records officer for sensitive document
destruction or further information.
The following table list the steps required of the center for Form 809 destruction approved by Headquarters: Step
Identify all Form 809 books that are authorized for destruction by serial number. 2
Assemble the books and VOID all four parts of all 50 receipts. (Voided Form 809 receipts do not require high security protection
within the restricted area of the campus.)
List Form 809 books on a spreadsheet. If any serial numbers of Form 809 are missing, report it to the Treasury Office of the
Inspector General for Tax Administration Office of Investigations (TIGTA) at 800–366–4484 through your manager.
An official without responsibility for Form 809 books must verify the serial numbers, and sign Form 11671, Certificate of
Records Disposal. This official may be the same official that verifies the unissued Form 809 inventory quarterly. 5
Contact the local campus Records Officer and arrange for destruction.
Complete Form 11671 Certificate of Records Disposal. Include the serial numbers of the Forms 809 in Box 8. (If the space is
insufficient, refer to an attachment of serial numbers in Box 8, and attach the list of Form 809 book serial numbers from
step 2. Instructions for completion are in IRM 1.15.3 Disposing of Records. 7
Provide a scanned copy of each completed and signed Form 11671 to the Headquarters analyst for the Field Office Payment Processing
Close each Form 809 book serial number in the 809 Database or 809 Database System with an annotation of Destroyed mm/dd/yyyy.
3.8.47.6.17 (10-01-2015)Annual Reconciliation of Official Receipts
At least once a year, all managers must review all Form 809 Receipt for Payment of Taxes books assigned to their employees
to verify all official receipts have been accounted for. This is the Service's internal control to provide reasonable assurance
against waste, fraud, or embezzlement and abuse, and is known as the annual reconciliation of official receipts. The Campus
Manager for Field Office Payment Processing coordinates the Form 809 Annual Reconciliation for the SPC.
Pre-verify Organizational Information Pre-verification of servicing organizational information and a complete physical review of Form 809 audit files is required
before initiating the annual reconciliation. Campus Manager will generate the Pre-verification Report from e-Trak 809 Database System home page and then email to each
territory and department manager, or designee, by the last business day of August (August 31, 2016). Request response to verify employee and group manager names and placement in the organization and their respective management
to the director level. The time frame is within 10 days. The organizational information should reflect the correct information
as of the first business day of October. Update e-Trak 809 Database System records to ensure annual reconciliation reports
are issued accurately.
Conduct Physical Review of Form 809 Part 3 Audit Files Campus Manager will assign remittance perfection technician(s) to physically review Form 809 Part 3 files to ensure audit
files and e-Trak 809 Database System records reflect the actual receipts that have been received and are documented accurately
in the system. Resolve all discrepancies and update all records before issuing annual reconciliation reports.
Creating the 809 Receipt Book Annual Reconciliation ReportCampus Manager will create the 809 Receipt Book Annual Reconciliation Report in pdf format. Log in to e-Trak 809 Database
System: e-Trak 809 Database System. At the bottom of the home page look for Reports. Select 809 Annual Reconciliation Report
and then click "Display"
. Enter the beginning date as 10/01/1999. Enter the ending date as 10/01/2016. Double check to make sure the annual reconciliation reports are accurate and database listings are correctly listed and matched
to the Form 809 Part 3 Memo copy files. You must physically verify the Form 809 audit copies and payments have been received.
They must be in the Form 809 Part 3 file, having been correctly filed each day. Note:
If there are Form 809 receipts missing sequentially, then state the serial number(s) that were not included in the remarks
section. For example, if John Doe was issued receipt book 123456-01 through 50, and had submitted receipts 1-20, then 25-40,
note that receipts 21-24 are still missing. Email the 809 Receipt Book Annual Reconciliation Report by Territory or Group.Campus managers will email the 809 Receipt Book Annual Reconciliation Report as agreed with the 809 Coordinator of the servicing
function. For example, Director, Collection Policy issues a memorandum of requirements for the annual reconciliation in Collection
Field function. Field Assistance area analysts for remittances must be copied on all annual reconciliation lists sent to their
Support for Field Group Managers.Field office group managers may require support to reconcile the receipts issued to Submission Processing Center records.
SB/SE group managers will provide their completed reconciliations to their territory manager, or designated official. SB/SE
Territory managers will provide their composites to the designated Headquarters Form 809 Reconciliation Coordinator for SB/SE.
The territory manager may respond with a digital signature on the pdf file.Director, Collection Policy issues requirements for the reconciliation annually. Refer to the Director's memorandum in communication
sending the listing.
Servicing Field Assistance.Austin, Fresno and Kansas City Submission Processing Centers service the Field Assistance organization. These centers will
provide the Annual Reconciliation Report via email to their aligned Area Director under cover memorandum from Field Director,
Submission Processing and copy the Area Remittance Analyst, who is also the Form 809 Coordinator. (The current listing of
Form 809 coordinators are posted to the Field Office Payment Processing site: http://win.web.irs.gov/SP/Programs_Information/Standard_Proce_Webpages/Field_Office_Pymt_Proc.htm
Field Assistance managers may require support to reconcile the receipts issued to Submission Processing Center records. Field
Assistance managers will provide their completed reconciliations to their territory manager, or designated official. The cover memorandum from Field Director, Submission Processing should direct the territory manager, or their designee to
verify, sign and return the annual list to the Submission Processing site coordinator. The territory manager may respond in
concurrence with a digital signature on the pdf file. Any changes or corrections may be included in the pdf file. If the changes
are too numerous, attach a separate list and reference the attachment. The attachment should be submitted in narrative format
via hard copy, under the digital signature of the territory manager, or via email from the territory manager. The territory
manager's digital signature is required whether there are changes or not. The cover memorandum must indicate the name, telephone,
fax and return address of the designated liaison for the Submission Processing Center. Include the Headquarters Form 809 Coordinator
as a cc: recipient of the cover memorandum. Headquarters Form 809-Coordinators for the designated functional area will inform
accountable executives of any unresolved discrepancies. Servicing Collection Field Group Function.Cincinnati and Ogden Submission Processing Centers service the Collection organization. These centers will provide the Annual
Reconciliation Report to their aligned Area Director and provide the annual listing by group to each Territory Manager (TM).
Collection Field Group managers (GMs) require Campus Manager support to reconcile the receipts issued to Submission Processing
Center records. GMs will provide their completed reconciliations to their TM. Director, Collection Policy issues an Annual Reconciliation memorandum annually. The memorandum directs that the TM will verify,
sign and return the annual list to the Submission Processing site coordinator. TMs respond in concurrence via email with a
digital signature on the pdf. file, and include any changes or corrections. The TM's digital signature is required whether there are changes or not. Field Director, Submission Processing issues a cover memorandum to provide the specific information for the campus. The memorandum
must indicate the name, telephone, fax and return address of the Campus Manager, who is the designated liaison for the Submission
Processing Center. Include the Headquarter Form 809 Coordinators for Collection as a cc: recipient of the cover memorandum.
Campus Managers at Cincinnati and Ogden work closely together to issue annual reconciliation reports on shared areas. Cincinnati
will issue annual reconciliation reports first, on October 15, 2015 and Ogden will issue reports after Cincinnati on October
16 or no later than October 19, 2015. Campus managers will also work closely with field office group and territory managers
to resolve discrepancies. Remittance processors will review requested changes and corrections and forward the completed package
to the Headquarters Form 809 Coordinator by October 18th. Headquarters Form 809-Coordinators for the designated functional
area will inform accountable executives of any unresolved discrepancies. Strict Control and Precision Required.The annual reconciliation must be conducted with the same care and precision as handling cash. Ensure territory managers,
department managers, and operations managers receive only Form 809 reports for their respective territory.
Resolving Discrepancies.Managers in field office functions contact their Headquarter Form 809 Coordinator and respective Internal Revenue Manuals
for program requirements. Campus managers will work closely to resolve any discrepancies.The table below lists examples of discrepancies that may occur and actions to resolve. Please note these are not all inclusive.
Refer to IRM 3.0.167, Losses and Shortages for directives if any losses are identified. If...
Form 809 Part 3 is missing and the employee states the Form 809 Part 3 was sent to another site.
Make every effort to retrieve the original Form 809 Part 3. The level of internal control is strict. Missing parts of Form 809 receipts indicates inadequate control. Contact the campus manager of the other site to retrieve the original Part 3. If Form 809 Part-3 cannot be located, after all possible efforts, then retrieve a copy of Part 4 from the employee and research
to determine if the payment posted to the account listed on Form 809. If the payment has posted, then attach proof of payment
posting and a copy of Part 4 in the Form 809 Part 3 file placed in numerical sequence. If the payment has not posted to the tax account, then research extensively to determine if the payment was misapplied. If
the payment can not be located, and the Form 809 receipt is missing, then follow IRM 3.0.167, Losses and Shortages. Refer
to the Office of the Inspector General for Tax Administration. Inform the Campus Remittance Security Coordinator and Headquarters
Administrator. Annotate in the comments section in the e-Trak 809 Database System. Note the discrepancy and how resolved on the certification memorandum of the annual reconciliation to Director Submission
e-Trak 809 Database System records reveal a Form 809 book was issued to a different employee. This is an indicator of inadequate internal control. Retrieve the Form 809 book. Obtain authorizations for each employee and
issue their own books. Note the discrepancy and how resolved on the certification memorandum of the annual reconciliation to Director Submission
Group manager states an employee had never received the assigned book.
Follow up with the destination office should have occurred within 10 days of issuance. Form 5919 Teller's Error Advice must
be issued, if not in the system. See IRM 3.0.167, Losses and Shortages. Refer to the Office of the Inspector General for Tax
Administration. Inform the Campus Remittance Security Coordinator and Headquarters Administrator. Note the discrepancy and how resolved on the certification memorandum of the annual reconciliation to Director Submission
A Form 809 book was reassigned to another employee by the field office manager.
This is an indicator of inadequate internal control. Form 809 books are issued by serial number for the exclusive use of the
assigned employee. Field office managers may not reassign Form 809 books. Remittance perfection technicians are required to verify the name of the employee signing the receipt. Retrieve the Form 809 book. Obtain authorizations for the employees and issue them books of their own. Note the discrepancy and how resolved on the certification memorandum of the annual reconciliation to Director Submission
Field Director Submission Processing Certification. Field Directors, Submission Processing certify by memorandum to Director Submission Processing that annual reconciliation
requirements have been completed. Certification memoranda are due by January 15, 2016.
Certification MemorandumThe memorandum of certification must state if all field offices and campus responded. Identify any office that did not respond
to the reconciliation report, and/or any offices (including campus personnel) with discrepancies. List all discrepancies and state actions taken to resolve discrepancies. Also include a listing of all unresolved discrepancies.
Email a digitally signed copy or send the signed memorandum to HQ Accounting Services via EEFax to 855-225-1552. Support Manager Reviews.Managers, at their discretion, may request a listing of all Form 809 receipts for reviews. Submission Processing Centers will
provide information upon request of field office or campus manager. Information may only be provided to a manager for employees
3.8.47.6.18 (10-01-2015)Return of Partially Used Forms 809
Return of a partially used Form 809 book is the result of an employee:
Transferring to a different functional area or area office within the same function,
No longer using the receipt book as part of their assigned duties, or Recall of an obsolete edition of Form 809.
The field office or campus employee must return the Form 809 book to the Submission Processing Center that issued the Form
809 book within 10 workdays. If known closed Form 809 books are not received within 30 calendar days after change of disposition,
issue Form 5919 Teller's Error Advice for the Not Returned or Late Confirmation error category. Explain that the book must
be returned in the comments to the manager and that the required response is to return the Form 809 book to the campus. Include
the specific campus address.
Partially used Form 809 books may not be re-issued. If not already voided, then annotate void to deface each receipt. Use
teller role to close the book in the e-Trak 809 Database System. File to ensure timely destruction. Some organizations rotate Form 809 books users periodically. If a manager rescinds an employee's ability to write Form 809
receipts and returns the receipt book, ensure all receipts are voided. If not, then write VOID on all four parts of the remaining
receipts to deface. The manager will have to submit a request for issuance a Form 809 book at the end of the rotation.
If Form 809 books are lost, missing or stolen during transit, refer to IRM 3.8.47.6.19 Lost, Missing or Stolen Forms 809.
3.8.47.6.19 (10-01-2015)Lost, Missing, or Stolen Form(s) 809 Receipt for Payment of Taxes Procedures for reporting lost, missing or stolen Forms 809 involve each functional area with knowledge of a lost or stolen
Form 809 reporting the loss to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations. This
is true regardless of the location or circumstances surrounding the loss. You must also inform the Campus Remittance Security Coordinator (RSC). The list of RSCs can be found on the Submission Processing
site under Campus Security. The RSC protects the taxpayer's account during an investigation. You must report the loss even if the field office official
states they have reported or will report the loss. Obtain the Situation Awareness Management Report (SAMC) Report number.If the lost, missing, or stolen Form 809 has personally identifiable information, (PII) then also report to the Office of
Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) by calling at 267-941-7777. Refer to IRM 3.0.167, Losses and Shortages for complete information. If Form 809 is lost by or stolen from ......
Then....... Any employee other than Submission Processing Remittance Perfection Technician
They must immediately notify their supervisor. The supervisor immediately notifies the Field Office Payment Processing Unit
supervisor and the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations by telephone. A follow-up
memorandum report must be issued, sending a copy to the designated Remittance Security Coordinator Remittance Security Coordinators
for the campus servicing the field office. Any employee other than Submission Processing Remittance Perfection Technician. The technician becomes aware of the lost or
stolen book during the annual reconciliation process.
They notify the next level of management. The manager will immediately notify the Treasury Inspector General for Tax Administration
(TIGTA) Office of Investigations by telephone and prepare a memorandum report, sending a copy to the designated Remittance
Security Coordinator for the campus. If the employee suspects their manager is involved, the employee should contact TIGTA
and the Remittance Security Coordinator directly.
A Submission Processing Remittance Perfection Technician
Security Coordinator for the campus. If the employee suspects the manager is involved, the employee should contact TIGTA and
the Remittance Security Coordinator.
Designated Remittance Security Coordinators are listed on the Submission Processing home page. Remittance Security Coordinators.
The employee or manager to whom the lost or stolen receipt book was assigned prepares a memorandum report, in quadruplicate
and submits the report to their manager. The manager informs TIGTA Office of Investigations and the RSC. A copy of the report
is transmitted on Form 795A Remittance and Return to the Submission Processing Center remittance processor who files it in
place of the missing receipt(s). The report contains the following information: Name and post of duty of employee assigned the book
Serial number(s) of missing receipt(s)
Date the receipts were lost or stolen
Circumstances surrounding the loss or theft
Statement of action taken to recover receipts
If the lost or stolen item is a specific part of Form 809, in addition to the items listed above, follow the procedures indicated
in the table below. They must immediately notify their supervisor. The supervisor immediately notifies the Teller Unit supervisor
or Remittance Perfection Manager and the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations
by telephone. A follow-up memorandum report must be issued, sending a copy to the designated RSC for the campus servicing
the field office. If the Lost or Stolen item is...
Then the responsible employee will.....
Part 1 Prepare Form 3244, Payment Posting Voucher, in lieu of Part 1Enter the serial number of the missing Form 809 on Form 3244. Also, write in the remarks section a statement about the loss.Attach a copy of the memorandum report to notify of the lost or stolen receipt.
Part 2 Fill in the lost receipt numberprepare a new Form 809 with the statement Replacement Receipt NO.__ written across the top of all four copiesIssue the duplicate Part 2 to the taxpayerVoid the duplicates Parts 1 and 3 and staple them together in reverse order. Part 4 remains with the Form 809 book, marked
Note on the memorandum report that the payment was processed and the date it was processed. 3.8.47.6.20 (10-01-2015)Recovery of Lost or Stolen Forms 809
Field Office Employee Responsibilities:If reported lost or stolen Forms 809 are recovered, then the employee prepares a memorandum report, in quadruplicate and submits
with the recovered receipt on a Form 795A. The office will forward the original and two copies of the memorandum through managerial
channels (including the territory manager) to the RSC for the campus where the loss was originally reported. If Form 809 is
recovered and it had been reported to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management
Office (IM), then you must also report the recovery of the lost or stolen Form 809 by calling at 267-941-7777.
The report includes the following:Name and post of duty of employee who reported the loss.Serial number of the recovered receipts. Date the receipts were recovered.A statement that all recovered receipts have been cancelled by voiding.Circumstances surrounding the recovery.
3.8.47.6.21 (10-01-2015)Voiding Recovered Receipts (Field Office Employee Responsibilities) If a Form 809 that was lost or stolen and is recovered, then the field office employee must deface all remaining receipts
with VOID on all four parts of each receipt. However, if the field office employee did not void the remaining receipts, then
you must void them at the campus. If....... Then the field office employee will....
A single receipt or receipts are separated from the book...
Write VOID on all four parts of Form 809.Staple the parts in reversed order.Write an explanation on the reverse of Part 1.
An entire book...
Keep the book in order and staple the front cover. Attach the memorandum report to the front.
If Form 809 was required to be voided and was not, then issue Form 5919 Teller's Error Advice for the Improperly Voided error
3.8.47.6.22 (10-01-2015)Form 809 Book Re-order Procedures for Field Assistance Taxpayer Assistance Centers
Every Form 809 Receipt for Payment of Taxes book contains two copies of a Request for Forms 809, Receipt for Payment of Taxes
forms. Authorized Form 809 users in area offices use these forms to request a Form 809 book from the Campus. Generally, only
one Form 809 book may be assigned at any time. The request is submitted in duplicate. Use one copy of the request to send
the receipt book via overnight traceable mail. Acquire the SEID and badge number. Authorization to acquire a Form 809 book
is maintained in the Form 809 audit file.
In order to provide quality customer service, Taxpayer Assistance Center employees request issuance after using the 40th receipt
of their current book. Taxpayer Assistance Center managers may request more than one book for high demand areas, or get another
new book before issuing the 40th receipt with specific approval of their Area Office Director. Refer to IRM 3.8.47.6.23, Procedures for Remittance Perfection Technicians on TAC Reorders or Orders for Multiple Forms 809.
Management authorization is required because TAC managers must then ensure internal control over Form 809 books and receipts
with the same care and precision as cash handling.
3.8.47.6.23 (10-01-2015)Procedures for Remittance Perfection Technicians on TAC Reorders or Orders for Multiple Forms 809
If authorized by memorandum from Area Office Director, then a Taxpayer Assistance Center may be issued multiple Form 809 books
prior to issuance of the 40th receipt. Take the following actions upon receipt of an authorized memorandum or preliminary reorder form. Date stamp and sign receipt of the authorized memorandum.
Review Forms 809 and Form 795A or any other official remittance transmittal files of the requesting employee to ensure amount
of receipts are accounted for as authorized by the manager. Authorized Issuer will use the e-Trak 809 Database System to issue Form 809 book to the authorized individual. The system
selects the Form 809 Receipt for Payment of Taxes serial numbers for issuance. Issuer must prepare and ship the Form 809 books within two days via overnight traceable mail to the requesting employee or
manager, using Form 3210, Document Transmittal. (Contact the requestor within two workdays if unable to ship timely.) Monitor incoming receipts to ensure the employee has used remaining receipts in order before they have started the new book.
If a problem arises, the TAC manager should be contacted immediately for follow-up.
Establish a file folder for each serial numbered book in the Form 809 Part 3 audit file.
File the signed authorization memorandum in the front of the Form 809 Part 3 audit file of the authorized employee. Retain
with the closed Form 809 book.
The requesting employee should expect a four or five workday turnaround time beginning with the time/date of transmission
of faxed request. (Consider the time of day of the request). Employees should contact their manager if there is a delay. Group managers should contact the Campus Manager immediately if a disruption of service to taxpayers is imminent.
3.8.47.6.24 (10-01-2015)Form 809 Review for Cash Depositing Taxpayer Assistance Centers (Austin, Fresno and Kansas City)
Taxpayer Assistance Centers (TACs) at some locations have cash pick ups or Smart Safes and use Over the Counter Channel Application
(OTCnet) to deposit to designated Treasury Government Authorized (TGA) banks, under the aligned campus Agency Location Code
(ALC). Austin, Fresno and Kansas City service cash depositing TACs. TACs credit cash payments to customer accounts within 24 hours
of receipt and deposit the cash to an IRS account via contracted courier using the OTCnet System. Form 809 controls and accounting
support are serviced by the aligned campus.
Field Office Payment Processing Units review hard copy Forms 809 issued by TACs. The table below lists the actions required
and when to take action: Step
Action Needed When Should Action be Taken?
Check to determine if you have received the serialized Form 809 Part 1 and Part 3 in numerical sequence. If either Part 1 or Part 3 is missing, then issue Form 5919 Teller's Error Advice to the TAC manager. The error category is
Missing part of Form 809. Check the Hard Copy Response Required box. State the Form 809 serial number and which part of Form
809 is missing and is to be returned to the campus. On the same day as Form 809 hard copies are received or not later than the next business day.
Taxpayer's name, TIN, date, and employee badge number and signature must be shown.
Remittance perfection will check while conducting the Form 809 review on the day of receipt.
Check for type of payment, which should be cash. If the payment type is cash, then continue to step 4 below. If the payment type indicated is check or money order, then a remittance must be included for the dollar amount of the payment.
If the money order or check is missing, then inform your manager immediately and contact the originator. Issue Form 5919 for
Form 809 error for Missing Payment or Incorrect Money Amount as appropriate. Immediately. 4
Check for the 20-digit Deposit Trace ID number which will be entered in the box marked Deposit Trace ID or in the cash conversion
space, or both. The Deposit Trace ID should begin with the 2-digit number for the aligned campus. The 3rd and 4th digits must be 55.If the Deposit Trace ID is missing or incomplete, then issue Form 5919 Teller's Error Advice to the TAC manager. The error
category is Trace ID Missing or Incomplete. Include the specific reason for the error in Teller Comments. If the payment could not be processed locally at the TAC, and Form 2424 Account Adjustment Voucher was issued, then the TAC
employee must annotate Form 2424 in the space provided for the Trace ID. Note:
If TAC employee entered a partial Trace ID, and the payment could not be processed locally, then the TAC employee transships
the payment and includes Form 2424 Account Adjustment Voucher. "Form 2424"
is annotated in the Trace ID space or in the memo section of Form 809 Part 3.
File Part 3 of Form 809 hard copy in the appropriate audit file (for the employee) daily. When you place it in the file, place
a distinctive check mark and initial the appropriate space on the Form 13174 Teller Checksheet for Form 809 Individual Receipts
in the audit file.Form 809 Part 1 is used to verify cash payments were credited to customer accounts. Verifying that the payment was credited
to the correct tax account must be done by the next business day following the business day the Form 809 is received at the
Remittance perfection must file all Form 809 hard copies on the day of receipt or next business day.
Use Control-D End of Day (EOD) Reports (EOD 2421 Area Office Remittance Register) report, and theAccounting and Tax Payment
SharePoint to verify the cash payment was credited to the same tax period, tax type, date and customer as listed on the Form
809. Verify the cash payments within 5 business days. Once verified, initial the Part 3 audit file copy in green. If any cash payment is misapplied, then immediately issue Form 5919 Teller's Error Advice for the Misapplied Payment error category. Attach supporting documentation.If a payment is missing, then immediately contact the originating TAC manager and issue Form 5919 Teller's Error Advice for
the Missing Payment error category. If any money amounts are incorrect, then issue Form 5919 Teller's Error Advice for the Incorrect Money Amount error category.If any other errors exist, then issue Form 5919 Teller's Error Advice for the appropriate error category. 7
Report immediately any cash loss or shortage to your manager, the TIGTA Office of Investigations at 800–866–4484, Office of
Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) by calling at 267-941-7777, and the designated
campus , listed on the Submission Processing site. See Remittance Security Coordinators. Document the SAMC Incident number
and date of the incident report in the appropriate space in e-Trak 809 Database System.
Field Assistance (FA) has designated area office remittance analysts to monitor issues surrounding cash processing in Taxpayer
Assistance Centers. Alerts will be posted to SERP for any personnel changes. The current FA area office remittance analysts
are on the global address directory and listed below: FA Area 1: Linda M. Henry
FA Area 2: Kelly A. Myers
FA Area 3: Tammy Coleman-Jones
FA Area 4: Deborah Madder
FA Area 5: Lourdes De Varona
How to handle errors Observed on Form 809. Cash handling requires care and precision. If certain errors are observed on Form 809 receipts that have been processed, then
actions may be required in post-processing by the campus or TAC. The table below lists some errors that may occur in TACs
and the required actions.
Tax Identification Number is incorrect and the payment was credited to the wrong account. Issue Form 5919 for Misapplied Payment (employee) error category. Annotate in teller comments the specific information. File
the group manager response Form 809 Part 3 audit file.
Tax Identification number has transposed numbers, and the payment was credited to the right account.
Issue Form 5919 for Misapplied Payment error category. Annotate in teller comments the correct TIN where payment was applied.
Make a note in green on Form 809 Part 1 and place it in the Form 809 Part 3 audit file.
Name control is incorrect on Form 809 and all other information is accurate.
Deposit Trace ID is missing or incomplete, and Form 2424 Account Adjustment Voucher was not included. (20 digits are required).
Issue Form 5919 for Trace ID Missing or Incomplete. File response with the correction in the Form 809 Part 3 audit file.
Deposit Trace ID is missing or incomplete, and Form 2424 Account Adjustment Voucher was issued for Accounting to post the
payment due to error; payment was not processed in the TAC. Do not issue Form 5919. File a copy of Form 2424 Account Adjustment Voucher. in the Form 809 Part 3 audit file. Annotate File
Copy on the Form 2424. Tax form incorrectly listed. Issue Form 5919 for Misapplied Payment error category. Annotate in teller comments the correct TIN where payment was applied.
Tax period incorrectly listed. Issue Form 5919 for Misapplied Payment error category. Annotate in teller comments the correct TIN where payment was applied.
MFT incorrectly listed on Form 809, however the payment was credited to the tax form listed on Form 809.
No employee signature or incorrect signature on Form 809.
Issue Form 5919 for Missing or Incorrect or Altered Signature error category. Payment is not credited to customer account on Control-D (EOD2421 Area Office Remittance Register) and not showing on IDRS.
Inform your manager. Immediately contact the originating TAC manager and the FA Area Office remittance analyst and also issue Form 5919 for Missing Payment error category. If the issue is not resolved with management officials, such as misapplied
payment, then follow IRM 3.0.167, Losses and Shortages.
Payment appears on another tax module—appears to be a Misapplied payment.
Issue Form 5919 for Misapplied Payment error category. File response with the Form 809 Part 3 audit file. Incorrect Money Amount Listed on Form 809.
Issue Form 5919 for Incorrect Money Amount error category. File response with the correction in the Form 809 Part 3 audit
file. Follow IRM 3.0.167, Losses and Shortages if a cash loss is determined. Employee SEID missing or incorrect on Form 809. No action required.
Badge numbers, not SEID numbers are required on Form 809.
3.8.47.6.25 (10-01-2015)Form 809 Review for Campus Support Payments Processed Locally (Ogden)
Accounts Management (AM) Campus Support sites process tax payments received using Remittance Strategy Paper Check Conversion
(RS-PCC). The Ogden Field Office Payment Processing unit services AM Campus Support (Andover, Atlanta, Brookhaven, Memphis, Philadelphia)
and when reviewing Forms 809 must take the following actions: Step
Check to determine if you have received the serialized Form 809 Parts 1 and 3 in numerical sequence. If either Part 1 or Part
3 of Form 809 is missing, then issue Form 5919 Teller's Error Advice to the manager with response required. The error category
is "Missing part of Form 809"
. State what part of Form 809 is missing and required to be provided to the campus. Indicate the serial number(s) of the
receipt(s).
Taxpayer's name, Taxpayer Identification Number, date, and employee signature and badge number must be shown.
Check for type of payment, which may be cash, check or money order. If cash, and less than $5000, then cash conversion is within 5 workdays, and annotated on Part 3 of Form 809.If cash, and $5000 or more, then cash conversion is within one work day, and annotated on Part 3 of Form 809.Trace ID number will not be present on Form 809 when received by the remittance perfection technician. Remittance perfection
technicians will verify the payment was processed and annotate Trace ID number. See Step 5.
File Part 3 of Form 809 in the appropriate audit file (for the employee) daily. Part 1 of Form 809 will be used to verify
the payment(s) were credited to customer accounts. 5
Using Part 1 of Form 809 research IDRS to verify the payment was credited to the customer account as recorded on the Form
809. Payments must be verified within 10 business days. Once verified, initial in green and annotate the Trace ID number on
Part 1 of Form 809 in green. If any payment is credited differently than recorded on the Form 809, count then issue Form 5919 Teller's Error Advice for
the employee SEID. The error category is Misapplied Payment. The error type is Misapplied Payment.State where the payment was applied in the teller comments section. Attach supporting documentation to the error notice. If any payment is not showing on IDRS at all after 10 days of the IRS received date, then issue Form 5919 Teller's Error Advice
for the Form 809 book. Enter the book serial number and the individual receipt number.The error category is Missing Payment.The error type is Missing Payment.. "Missing Payment"
errors require response within one workday. The Campus Support manager will respond by providing a copy of the batch listing
from the RS-PCC System to reflect that the payment has been processed. File Part 1 of Form 809 in the Form 809 Part 3 audit file when verified and include the batch listing copy provided by the
Campus Support manager.
If there is a missing payment, and it is not resolved administratively, then you must report to your manager. The occurrence
must also be reported to the TIGTA Office of Investigations at 800–366–4484, and the Office of Privacy, Governmental Liaison
and Disclosure (PGLD) Incident Management Office (IM) by calling at 267-941-7777, and the campus Remittance Security Coordinator.
Remittance security coordinators are listed on the Submission Processing site. See Campus Security for list of Remittance
Security Coordinators.Record the SAMC incident number in the e-trak 809 Database System, if applicable, with the Form 5919 Teller's Error Advice.
3.8.47.6.26 (10-01-2015)Form 809 Review for SPC Cash Payment Received in the Mail and Local Deposit Weekly
This section describes the Field Office Payment Processing Unit review of Submission Processing Center issued Form 809 receipts
for cash payment(s) received in the mail and deposited weekly as determined by local management. If your campus deposits cash daily, then refer to IRM 3.8.47.6.27. IRM 3.8.47.6.27.
Submission Processing Centers (SPCs) that deposit cash weekly use one composite Form 4287 Record of Discovered Remittances
log for the week. The employee issuing Form 809 receipts for cash received in the mail must annotate the Form 809 serial number
adjacent to the cash entry on the corresponding Form 4287.The SPC must then balance and reconcile all Form 809 receipts, unidentifiable cash, and the money amount collected and deposited
to the penny. A separate OTCnet deposit voucher for weekly cash must be created for approval. The OTCnet deposit voucher number and date
will be annotated on the weekly Form 4287. Employees issuing Form 809 must annotate the OTCnet voucher number and deposit
date on each Form 809 Part 3 included in that deposit. Submit Forms 809 Parts 1 and 3 to the Field Office Payment Processing
Unit sequentially for review on the next business day (following the weekly deposit).The table below outlines steps for review of Forms 809 by the Field Office Payment Processing Unit.
Check to determine if serialized Form 809 Parts 1 and 3 are in numerical sequence and were issued sequentially by date. If either Part 1 or Part 3 of Form 809 is missing, then issue Form 5919 Teller's Error Advice to the manager with response
required. The error category is Missing Part of Form 809. State what part of Form 809 is missing and required to be provided to the campus. Indicate the serial number(s) of the receipt(s).If receipts were written out of sequence, then issue then issue Form 5919 Teller's Error Advice to the manager with response
required. The error category is Receipt is Received out of Order. 2
Check for Taxpayer's name, address, Taxpayer Identification Number (TIN), date, employee signature, badge number, money amount,
tax form, user fee or ACA and the first 14 digits of the Trace ID number must be shown.If there are any errors in these critical fields, then issue Form 5919 Teller's Error Advice to the manager.
Check for type of payment, which is cash. 4
Check for the OTCnet voucher number and date on Form 809 Part 3. File Part 3 of Form 809 in the audit file (for the employee).
Form 809 Part 1 will be used to verify the payment(s) were credited to customer accounts.If the OTCnet voucher number and/or date is not annotated, then issue Form 5919 Teller's Error Advice to the manager with
response required. The error category is Cash Conversion or Deposit Info Error. See Step 5.
Research IDRS to verify the payment was credited to the customer account accurately as recorded on the Form 809. Payments
must be verified within 10 business days. Once verified, initial in green and annotate the remaining 6 digits of the Trace
ID number in green. If any payment is credited differently than recorded on the Form 809, or not reflected at all, then issue Form 5919 Teller's
Error Advice for the employee SEID. The error category and type is Misapplied Payment. State where the payment was applied or that it is not showing in the teller comments section. Scan and upload the supporting documentation to the error notice. File Part 1 of Form 809 in the Form 809 Part 3 audit file.
If there is a missing payment, and it is not resolved administratively, then you must report it to your manager. The occurrence
3.8.47.6.27 (10-01-2015)Form 809 Review for SPC Cash Payment Received in the Mail and Local Deposit Daily
for cash payment(s) received in the mail and deposited daily. If your campus deposits cash weekly refer to IRM 3.8.47.6.26.
IRM 3.8.47.6.26 Campuses that deposit daily use one Form 4287 Record of Discovered Remittances log for the day. Submission Processing Centers (SPCs) that deposit cash daily use one composite Form 4287 Record of Discovered Remittances
log for the day. The employee issuing Form 809 receipts for cash received in the mail must annotate the Form 809 serial number
to the penny. A separate OTCnet deposit voucher for daily cash received must be created for approval. The OTCnet deposit voucher number
and date will be annotated on the daily Form 4287. Employees issuing Form 809 must annotate the OTCnet voucher number and
deposit date on each Form 809 Part 3 included in that deposit. Submit Forms 809 Parts 1 and 3 to the Field Office Payment
Processing Unit sequentially for review on the next business day (following the daily deposit).The table below outlines steps for review of Forms 809 by the Field Office Payment Processing Unit.
Error Advice for the employee SEID. The error category and type is Misapplied Payment. State where the payment was applied or that it is not showing in the teller comments section. Scan and upload supporting documentation to the error notice. File Part 1 of Form 809 in the Form 809 Part 3 audit file.
3.8.47.7 (10-01-2015)Form 5919, Teller's Error Advice
Remittance processors review many documents received from field offices to timely and accurately ensure monies received are
correct. If certain types of errors, known as critical errors, IRM 3.8.47.7.1 are found on these receipted documents, then issue Form 5919, Teller's Error Advice, to notify the group manager of the originating
employee in the e-Trak 809 Database System. See e-Trak 809 Database System. The Campus Manager assigns and approves e-Trak
809 Database System access and user roles.
Supporting Documentation is required. Include supporting documentation (that shows the error). Scan and then upload the supporting documentation to
your desktop. Save it with a naming convention consistent with the number of the 5919 and date. Then browse to select the
file and upload to the Teller Error Advice. Once you see the file on the Teller Error Advice screen, delete that file from
your desktop. Teller Comments. Explain the specific error in the comments section of Form 5919 issued to group managers. If a hard copy is requested, then
state the specific item requested. For example, if a Form 809 receipt page is missing, then state, Form 809 Receipt Page for serial number nnnnnnn is requested
by mm/dd/yyyy. Please send to the (name of the specific Submission Processing Center) and list the specific address. There
must be enough information for the group manager to respond.
Group managers input an online 5081 request to use the e-Trak 809 Database System for their aligned campus.
3.8.47.7.1 (10-01-2015)Critical Errors
Critical Errors are errors that require notification to the manager of the employee who made the error. Issue Form 5919 Teller Error Advice
via the e-Trak 809 Database System. You must include supporting documentation and comments explaining the error observed.If a hard copy or check must be sent to the campus to resolve the error, then check the hard copy response required box Yes
and annotate the missing item must be provided to the campus in response to Form 5919 Teller's Error Advice. For example,
if Form 809 Part 3 is missing, then the required response is for the manager to provide Form 809 Part 3. When issuing the Form 5919, check the hard copy response required box Yes in the 809 Database, and check state Please return
Form 809 Part 3 with serial number_____ to the____Submission Processing Center and provide the address.
Critical error items that require issuance of Form 5919 Teller's Error Advice are listed below:
Erasure or Alteration or Markover in critical fields of Form 809. (Critical fields of Form 809 are all money amounts, assessment dates, date of issue, employee signature, taxpayer name and
TIN.) Official receipts and financial transactions must be accurately documented.
Alterations to Form 809 critical fields by correction tape or fluid are not allowable.
Illegible errors are cited for faint carbons or Form 809 receipts with critical field information that cannot be read. Financial transactions
must be accurately documented.
Missing or Incorrect or Invalid Signature (on Form 809 receipt serial number) error is cited if employees share Form 809 books; or if signature is missing or does
not match the name for the assigned Form 809 book serial number.
Incorrect Money Amount errors are cited if the money amount is out of balance; overage or shortage. This error category can be cited on any remittance
submitted, including Form 809. Cite an incorrect money amount if the amount collected disagrees with amount of money on the posting document or official
receipt.Cite an incorrect money amount if the amount on a transmittal document listed differs from the amount submitted. Also note
the transmittal document for acknowledgement. Financial transactions must be accurately documented.
Missing Payment errors are cited if money is not submitted at all. This error category can be cited on any remittance submitted. If the missing
payment is with a Form 809 then use the No Money with Receipt Form 809 error category.
Date of Issue Incorrect or Missing Form 809 error must be cited if the date is incorrect or there is no date on the official receipt. If the IRS received date
of mm/dd/yyyy is in error, then the collecting official must initiate an adjustment to ensure the integrity of the IRS received
date for accurate crediting to the taxpayer and to the Treasury.
Taxpayer Name Incorrect Form 809 error must be cited if the name of the taxpayer is incorrectly listed on the official receipt.
Late remittance errors are cited if Form 809 actual payment or other payment has to be processed and was not sent by the next business day.
Receipt is Received Out of Order error is cited as a Form 809 error if a receipt is written out of sequential date order, or if a higher numerical value receipt
is received before the lower numerical value of receipt. For example, if receipt number 18 has an issue date of 10/03/2015;
but receipt number 16 has an issue date of 10/05/2015, then it is received out of order ( Receipts issued out of date order,
or if received out of sequence).
Receipt is Missing error is cited if Form 809 individual receipt is discovered missing, and when immediate contact with the originator and campus
and group managers did not result in locating the receipt.
Cash Conversion or Cash Deposit Information Missing or Incomplete error is cited if the cash conversion information or cash deposit information (OTCnet deposit voucher number and date) was
either not listed, or not completely listed on the Form 809 Part 3 audit copy. Cash conversion to a money order or cashier’s
check must be within one workday for field offices. If depositing campus cash locally, then deposits less than $5000 may be conducted weekly, or within one workday if undeposited
cash reaches $5000 or more. Use this error category to cite late cash conversion, if applicable. Note the specific reason in Teller Comments and attach
supporting documentation. Not Returned or Late Confirmation Page Confirming Receipt of Form 809 Book error is cited if an 809 book or 809 book receipt page is not received timely at the campus. This error category includes
recalled Form 809 books.
Misapplied Payment error is cited for any incorrect information for applying a payment to the correct tax account. Use this general error category
for Form 809 error or employee error. Include an explanation of the specific error in Teller Comments to include the statement
"If the payment was applied incorrectly, then the field office must initiate an adjustment. A misapplied payment may potentially
cause an erroneous refund or adverse impact to the taxpayer."
Improperly Voided error is cited for Form 809 error in voiding without an explanation for the void on the reverse of Part 1 or if all parts
of Form 809 are not received. If a Form 809 part is missing, then indicate hard copy response is required in e-Trak 809 Database
System. Include an explanation of the specific error in Teller Comments.
Missing Form 809 Part 1, 2, 3, 4 error is cited if a required Form 809 Part is not submitted. Part 1 and Part 3 are submitted with payment. Parts 4 are submitted
when the book is returned. Part 2 is given to the taxpayer. However, Part 2 is required to be submitted to the campus if the
Form 809 receipt is voided. Indicate hard copy response is required and the specific item in e-Trak 809 Database System. Teller
comments state what the missing item is and include a statement, "All four parts of Form 809 receipt must be accounted for
to ensure remittance security and security of taxpayer information."
Post-Dated Check error is cited if a check is accepted with a future date. Include a copy of the post-dated remittance as supporting documentation.
Teller comments include a statement, "The IRS does not accept post-dated checks. Depositories may return post-dated checks
and costs are incurred. If the date on the Form 3244 is in error, then you must initiate an adjustment to ensure the integrity
of the IRS received date."
Non-Negotiable Remittance error is cited if an instrument that is not negotiable is collected.
Incorrect Address for Remittances error is cited if a remittance from a field office is addressed to an incorrect address of name of an official. The reason
is to inform the field group manager to avoid delays and or of the correct address for the Submission Processing Center.
Stale Dated Check error is cited if a check from a field office is a business or personal check with a stated expiration date and it is beyond
that date, orA Treasury check that is more than one year from the date of issuance, orA personal check that is more than 6 months beyond the date the check was written. Submission Processing will process the
check. Include a copy of the stale-dated check as supporting documentation.
3.8.47.7.2 (10-01-2015)Preparation of Form 5919 Teller's Error Advice
Use the e-Trak 809 Database System to issue Form 5919 Teller's Error Advice for Form 809 or other errors. The table below
describes the steps to preparation of Form 5919 Teller's Error Advice: Item
Action Needed 1
Log on to e-Trak 809 Database System in Teller Role. 2
Select Teller Error Advice; then New. 3
If issuing a Form 809 book error, then select Form 809.If issuing an error, and Form 809 is not involved, then select Employee.
Enter the serial number of the Form 809 receipt if a Form 809 error.Enter the SEID of the employee in the Book serial number field if the error does not involve Form 809. 5
Select the error category from the dropdown menu.
Enter an explanation of the error in Teller Comments. Indicate any corrections made at the campus. State if a hard copy item
is required to be returned if applicable. Spell check.
If the error involves a late remittance, then check the appropriate block to indicate days late.
If the late remittance was remitted by a revenue officer in Collection, and the revenue officer annotated IRM 5.1.2.4(3) on
the transmittal, then annotate IRM 5.1.2.4(3) in the comments section of Form 5919.
Enter the IRS received date and the Campus received date if applicable.
Attach a scan of the supporting documentation using the e-trak 809 Database System. You will scan the supporting documentation
and then save to your desktop. After the file appears on the screen, delete the scanned file from your desktop.
Save. The system will generate an email to inform the manager that Form 5919 has been entered and route the Form 5919 to the
group manager's in box. The group manager's response is returned to the campus manager for certification. 10
If a hard copy item has to be returned to the campus, then the teller issuing the Form 5919 must also file a copy of the 5919
in the centralized control file and then follow up on the hard copy item to ensure it is received. Follow up on the centralized control file items as directed by Campus Manager. 11
Generate and review the Hard Copy Report at least once a week to ensure timely follow up.
3.8.47.7.3 (10-01-2015)Form 5919 Teller's Error Advice and Losses and Shortages Remittance perfection technicians will record the Cyber Incident number and the date losses and shortages are reported when
losses are observed during the Form 5919 process. Input this information in the comments section of Form 5919 Teller's Error
Advice. Provide a copy of Form 5919 to the campus Remittance Security Coordinator (RSC).For example, if a check is missing from a package, then you will immediately inform your manager. Your manager will contact
the field office manager to look for the check. You will also issue Form 5919 for a missing remittance. A response and hard
copy response is required. The required response is that the check is located and sent for processing. State that the check
must be sent within a working day in the remarks section. The required hard copy response is the remittance for the dollar amount that is missing. If the check is not located by the
office, then a reportable loss has been observed during the Form 5919 process. Report the loss to the Office of Privacy, Governmental
Liaison and Disclosure (PGLD) Incident Management Office (IM) by calling at 267-941-7777, TIGTA at 800–366–4484, and inform
the campus RSC. Record the Cyber Incident Report number in the comments space of Form 5919.
3.8.47.7.4 (10-01-2015) Response Required for Form 5919 Teller's Error Advice
Form 5919 Teller's Error Advice is issued to inform field office managers of critical errors through the e-Trak 809 Database
System. The system sends notification and tracks the response. If a group manager does not respond, then the system routinely
sends an email to notify the manager that their response is overdue. The system will also send a second email as a reminder
if a response is still overdue. If the manager still does not respond, then the Campus Manager will certify the error, and
it will appear on the monthly Trends and Patterns and/or Late Remittance Report to the Territory Manager and Area Director.
If a hard copy is required to be returned to the campus, then the teller must indicate Yes for Hard Copy required in the e-Trak
809 Database System.Teller default roles will be prompted by e-Trak 809 Database System that a hard copy item is to be returned to the campus
and the item will appear on the Hard Copy Report available to all default teller roles. Hard Copy Response Required.If any hard copy response such as a required part of Form 809, Form 809 book cover, or missing payment, is more than one day
overdue, then contact the group manager directly.If a payment is missing and cannot be retrieved, then follow IRM 3.0.167, Losses and Shortages. Report to TIGTA Office of
Investigations and the local Remittance Security Coordinator (RSC) and the Office of Privacy, Governmental Liaison and Disclosure
(PGLD) Incident Management Office (IM) by calling at 267-941-7777.If a Form 809 item cannot be retrieved, then request a copy of Form 809 Part 4 and verify the payment posted. Include the
manager's statement and proof of payment posting in the Form 809 Part 3 audit file. If the payment did not post, then follow
IRM 3.0.167, Losses and Shortages. Report to TIGTA Office of Investigations and the local RSC and the Office of Privacy, Governmental
Liaison and Disclosure (PGLD) Incident Management Office (IM) by calling at 267-941-7777.
Each Submission Processing Center must maintain a centralized control file for hard copy responses to Form 5919 Teller's Error
Advice in chronological date order. Files may be in ascending or descending order as locally directed. The purpose of the
centralized control file is to ensure that any hard copy responses outstanding receive timely follow up. Filing in date order allows any backup employee or supervisor to identify follow up is necessary. Hard copies are defined as items, such as documents (or remittances) that have been requested from a field office manager.
For example, if Form 809 Part 3 is missing from a package, then an error notice is issued to the field office manager to retrieve
it. The manager’s required response is the part 3. A copy of the Form 5919 is placed in the control file awaiting for the
response. The table below describes the steps for Form 5919 Teller's Error Advice that must be printed and filed for follow up if hard
copy responses are due to the campus.
Issue Form 5919 Teller's Error Advice
Print Form 5919 from the Reports Menu
File the Form 5919 in the Centralized Control File in the space for the date the response is due (printed on the Form 5919).
Check the Centralized Control daily and follow up on hard copy responses as necessary. At the direction of the Campus Manager,
either each teller will follow up daily, or follow up on all hard copy responses may be assigned to one individual daily.
3.8.47.7.4.1 (10-01-2015)Documents (Non-Remittance) Listed on a Transmittal But Not Received or Received But Not Listed
The table describes the actions required when non-remittance documents are listed on a transmittal, but are not received.
Verify that all items listed on the transmittal, including remittances and posting documents are received. This is done by
placing a distinctive checkmark next to the listed item to indicate it was received.
Do not place a distinctive check mark next to an item unless it was received. If an item was received but not listed, refer
to step 3 below. Initial both the original and duplicate.
If a tax return or posting document is listed on a transmittal, but was not received, then inform your manager. Annotate on
the Form 795A that the specific item was listed but not received adjacent to the item. Annotate listed but not received. Note:
Be careful to mark the correct item without distortion to other information listed.
If a document is not listed, but is received, annotate on the Form 795A that the specific item received"__________ received"
. Initial both the original and the duplicate.
3.8.47.7.4.2 (10-01-2015)Remittances or Forms 809 Received but not listed on Transmittal The table below lists steps to follow when remittances or official receipts are received, but not listed on a transmittal.
Verify receipt of all remittances and Forms 809 listed on the transmittal by placing a distinctive check mark next to each
listed transmitted remittance or Form 809 received. If a remittance or Form 809 receipt is not listed on a transmittal but was received, then annotate on the transmittal "Remittance
$_______received but not listed on transmittal or Form 809 book #123456 01–23 received but not listed."
Issue Form 5919 Teller Error Advice using e-Trak 809 Database System. Refer to IRM 3.8.47.7.2. Annotate the remittance received but not listed. This is an overage. The error category is INCORRECT MONEY AMOUNT.
State the dollar amount of the check or serial number of Form 809 received in Teller Comments. Spell check.
Upload a scan of the supporting documentation. 3.8.47.7.5 (10-01-2015)When to Destroy Form 5919 Teller's Error Advice
Form 5919 Teller's Error Advice issued for Form 809 Receipt for Payment of Taxes are placed and retained in the Form 809 hard copy audit file for the duration of the statute period. The statute period for
retention is 3 years from the date the last receipt is issued in the Form 809 book; the statute may be extended if an official
matter is unresolved, such as an investigation or audit.
Form 5919 Teller's Error Advice issued through e-Trak 809 Database System are retained in the system. Retain hard copies of
Form 5919 only when issued for Form 809 official receipts. Document 12990 Records and Information Management Records states when eligible records are to be moved to off-site storage,
destroyed or deleted.
3.8.47.7.6 (10-01-2015)Processing Non-Critical Errors
Non-critical errors include errors on: Transaction Code (TC)
Employee number of originating employee
Designated Posting Code (DPC)
Any other error, except those that are specifically deemed as critical Correct or complete the data. Make markings in green. Annotate correction on Form 795A or any other official remittance transmittal.
It may be necessary to contact the originator for the missing or corrected data. Issuance of Form 5919 Teller's Error Advice
is not required for non-critical errors.
3.8.47.7.6.1 (10-01-2015)Designated Payment Codes (DPCs)
Designated payment codes (DPCs) will be listed on the posting document by the field office employee. If designated payment
codes are missing, the Remittance Processing System (RPS) defaults to 00, indicating no DPC code was provided. Local management establishes procedures for controlling source documents. In some campuses, Field Office Payment Processing
employees review source documents and then route to another area for input. Local management directives may require annotation
of 00 to indicate no DPC code was present when received from the field office. Do not issue Form 5919 for payment vouchers
with missing DPC codes.
Each campus must establish procedures for maintaining internal control of source documents and remittances throughout payment
processing, as stated in IRM 3.8.44, Deposit Activity - Campus Deposit Activity. IRM 3.8.44.1 states source documents must
remain in searchable order until the correction and balancing processes are complete. 3.8.47.7.7 (10-01-2015)Trends and Patterns Report (Monthly Report to Managers and Analysts)
The monthly Trends and Patterns Report is the vehicle for providing feedback to field office territory managers and/or campus
department manager, on critical errors when applicable, and is based on the Form 5919 issued during the month. Generate the
report from the 809 Database or 809 Database System.
Managers may include comments with the Trends and Patterns Report on other error trends identified during the period. For example, if employees were using a wrong address for remittances, state: several employees are sending remittances to
Stop 3100. Please ensure all employees use Stop 3200. The Trends and Patterns Report is due monthly by the 5th day following the end of the month. Send electronically to the aligned
territory manager of record or department manager of record, and their designee upon request. Field Assistance Territory Managers and/or their designees will report to their next level of management on corrective actions
taken to resolve and/or eliminate errors. It is important that monthly Trends and Patterns reports are provided by email on
a timely basis. Territory managers, at their option, may authorize a staff member to receive their report. While the Territory
manager (of record) must receive the monthly Trends and Patterns report, a designated staff member may be included on the
cc: line of the email transmitting the report. When sending reports via email, annotate in the subject line of the email the
name of the issuing SPC, area, territory, and period covered. For example, Fresno Error Trend Report for FA 1, Territory 5,
February 20XX. Standardizing the subject line adds clarity when reports are forwarded.
Cincinnati and Ogden Submission Processing Centers will provide the Trends and Patterns Report for Collection Field function
to the Headquarters Collection Policy analyst in Excel format. 3.8.47.8 (10-01-2015)Procedures for Handling TIGTA Contacts
Remittance processors with responsibility for Form 809 Receipt for Payment of Taxes controls and remittances may be contacted
by inspectors of the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations in support of an investigation
or by TIGTA special agents conducting an audit. If contacted by a TIGTA official, the following actions are required: Verify the identity of the inspector by looking at their badge, or ask to see official identification. Do not release information
without appropriate authorization.
Contact the campus Remittance Security Coordinator (RSC). The RSC will obtain an audit written request and/or entrance letter
to ensure appropriate clearance.
3.8.47.8.1 (10-01-2015)TIGTA Document Reviews and Requests
You may be contacted by a TIGTA Office of Investigation official visiting your campus. If you are contacted, then you must
ensure that the TIGTA official is cleared before responding. Immediately inform your manager.Verify clearance through the local Campus Remittance Security Coordinator (RSC). As directed by your manager, and with clearance
approval to release a document to the authorized TIGTA official, you may provide the requested document.
Generally, actual hard copy documents and remittances may not leave the restricted area. If a TIGTA investigator has been
approved for release of actual hard copy documents, and is physically present at the campus requesting actual hard copy documents,
(as necessary for evidence) then take the following actions: Assemble the documents with the least amount of handling.
Make 2 photocopies of all documents requested.
Retain a complete copy of the package in a permanent file in Receipt and Control.
File the other copy of the document in the location where the original document would normally be filed. For example, if a
Form 809 Part 3 copy is requested, place a photocopy of the receipt in the Form 809 Part 3 audit file for the employee. Annotate
(ORIGINAL(S) COPY PROVIDED TO TIGTA OFFICER__ on (date) and locator information).
Complete Form 3210 Document Transmittal, listing all identifying information for documents provided, including taxpayer id
number, serial number of receipt, date of issuance, name of employee on document. The information must be printed boldly,
if handwritten, to ensure all copies are legible. Include the TIGTA official's name, address, and telephone number. TIGTA official must sign the transmittal acknowledging receipt of the documents.
Immediately inform your manager.
Generally, copies of documents with personally identifiable information (PII) may not leave the restricted area. If a TIGTA
investigator has been approved for the release of photocopies of documents with PII, and the investigator is physically present
at the campus requesting to take possession of those hard copies, then take the following actions:
Assemble the documents with the least amount of handling.
Make 1 photocopy of all documents requested.
Complete Form 3210 Document Transmittal, listing all identifying information for copies of documents provided, including taxpayer
id number, serial number of receipt, date of issuance, name of employee on document. The information must be printed boldly,
If a TIGTA investigator has been approved to receive a scanned copy of an official document, then take the following actions:
Refer the TIGTA official to the Campus Remittance Security Coordinator (RSC). The RSC will send the document to the TIGTA
official. The Campus RSC will request that you scan the requested document. Save it to a folder.
Email the scan copy of the requested document via secure messaging to the RSC. Request returned receipt through email. Copy
your manager on the email.
Permanently delete the scanned document immediately with confirmation of receipt by the RSC.
3.8.47.9 (10-01-2015)Losses and Shortages (including Overages)
IRM 3.0.167, Losses and Shortages, contains requirements for obtaining restitution for losses or shortage of collections.
The loss or shortage must be coordinated with the Remittance Security Coordinator (RSC) in order to satisfy the injured taxpayer
and ensure proper accounting in the event relief must be requested. Losses and shortages include tax collection, seized property,
loss of official receipts, and disbursement losses (uncollected erroneous refunds) incurred by campuses and field offices.
Field Directors, Submission Processing are the accountable officers for losses occurring within their accounting jurisdictions
until restitution or relief is granted the taxpayer. They may hold, through area directors, officers or employees accountable
for losses caused by negligence or misappropriation. (Chief Counsel Opinion, CC:F and M: GLS-277-99, GLS-106896-99, dated
April 21, 1999, Accountable Officers).
Remittance perfection technicians and campus managers may be contacted for assistance with field office loss cases.
Overages occur when more money is remitted than posting documents.
3.8.47.9.1 (10-01-2015)Reporting Requirements for Losses or Shortages and Overages
Employees identifying a revenue receipt shortage or overage must immediately notify their supervisor of the shortage or overage.
The loss or shortage or overage may be identified by the field office employee when submitting their transmittals, or by the
Submission Processing employee when processing the transmittals or remittances. If discovered by the Submission Processing
Center employee, their supervisor will contact the field office supervisor to advise them of the situation. A Response Required
Form 5919 will also be issued for the amount due and corrected information to post the payment(s).
Field office supervisors and Submission Processing Center supervisors, upon receiving notification of a revenue receipt shortage
must immediately contact their immediate supervisor and the Treasury Inspector General for Tax Administration (TIGTA) Office
of Investigations. All lost cash receipts will be reported to TIGTA and the Remittance Security Coordinator (RSC). The field office supervisor must prepare a preliminary memorandum through their Area Director and Field Director, Submission
Processing to the Chief Accounting Operations, with a copy to the Deposit Manager. Submission Processing Centers must be notified
as soon as possible. Supervisors must forward their employee's loss report with their own report, within 10 workdays to the
Campus Submission Processing Director. This initial contact will be followed up with a detailed report as outlined in (4),
The memorandum must include: the amount of the loss,
type of tax,
identification of the injured taxpayer, if known,
where the loss appears to have occurred and circumstances surrounding the loss.
Upon receipt of the memorandum, Chief, Accounting Operations will satisfy the injured taxpayer's loss using the 76XX Account.
The Deposit Manager will file their copy of the memorandum with the related loss or shortage transmittal.
Supervisors must require the responsible employee to write a detailed report within five days after the loss occurred. The
report must contain the following: office location,
date of occurrence or date discovered,
employee name and position title,
amount, kind of tax or fund involved,
circumstances and appropriate documents.
Field office supervisors must forward their employee's loss report with their own report through the Area Director and the
Field Director, Submission Processing to the Chief, Accounting within 10 workdays. The supervisor's report should include
a summary of internal controls, procedures, and supervisory responsibilities in effect at the time the loss occurred.
Upon receipt of the reply to the Response Required Form 5919, the Remittance Processing Function will no longer be involved
in the loss or shortage.
3.8.47.10 (10-01-2015)Summary of Field Office Payment Processing Reporting Requirements Strict control of official receipts requires meticulous record keeping and filing. Reporting requirements for the Field Office Payment Processing Program for Submission Processing Centers are as follows: Monthly Trends and Patterns Reports are due by the 5th day of the month following the end of the month to the appropriate
Territory Manager or Department Manager for campuses.
The requirement for Quarterly Trends and Patterns reports has been eliminated. Quarterly Form 809 Inventory Verification must be completed within 10 business days after the end of the quarter. April 15,
July 15, October 15, January 15 or next business day.At least once for each quarter, Form 809 inventory must be verified by serial number by a manager without responsibility for Forms 809. The manager conducting the inventory verification is called the Inspector in e-Trak 809 Database
System. The Inspector must input an online 5081 for access to e-Trak 809 Database for their respective campus. The Inspector
will access the Unissued Form 809 Book Inventory Report which lists a count of unissued full books and number of receipts
by serial number. The verification of inventory must be witnessed and the inspector will document the inventory in the e-Trak
809 Database System.
Pre-verification of organizational information reports are due by last business day of August (August 31, 2016). Physical
verification of Form 809 audit files matched to updated e-Trak 809 Database System records are required.
Annual (Official List) for Form 809 Reconciliation is due to Wage and Investment Taxpayer Assistance Centers, SB/SE Collection
territory managers of aligned field offices by function (if any), and must be sent via email within 10 working days of October
1st. Note:
At the time of this writing, only Field Assistance, SB/SE Collection Field function, Submission Processing Center and Accounts
Management Campus Support employees had been issued Forms 809. At least annually, first line managers will conduct and document reviews of all work performed by their employees in Field
Office Payment Processing to ensure adherence IRM 3.8.47 guidelines. Oversight Responsibility. At least annually by October 31st, a program review of Field Office Payment Processing must be conducted, by an official
designated by the Field Director, Submission Processing for each Submission Processing Center. Headquarters has developed
a tool to assist with these reviews. The "Program Review Guide for Field Office Payment Processing"
is located on the Submission Processing home page. Look under "Standard Procedures and Aids."
Click on "Field Office Payment Processing."
Generate the Hard Copy Response Report at least once weekly for use as a tool to follow up on hard copy responses. Provide
the report to the manager of Field Office Payment Processing, Planning and Analysis analyst for Receipt and Control and other
management officials as determined by local management. Document inspection of new Form 809 inventory by name of employee and serial number in the e-Trak 809 Database System when
implemented. Provide a report of Form 809 book on-hand inventory to the Media and Publications Management Analyst Carolyn.Blanton@irs.gov
as requested by the 5th day following the end of the month: Column A Number of unissued Form 809 books in inventory (Balance On Hand)Column B Number of Form 809 books issued to employees (Monthly Customer Issues)Column C Number of Form 809 books transferred to another Submission Processing Center (SPC).Column D Number of Form 809 books received from a vendor or another SPC. Managers must conduct and document review of their employee IDRS profiles at least once monthly.
Managers must review the 5919 Teller Error Advice Hard Copy Report at least monthly before distributing Trends and Patterns Reports to ensure follow up on Hard Copy items.
3.8.47.10.1 (10-01-2015)Quarterly Trends and Patterns Report
Headquarters analysts monitor critical error trends on Form 809 receipts for their respective business area through reports
in the e-Trak 809 Database System. Submission Processing Centers are no longer required to send Quarterly Trends and Patterns
3.8.47.10.2 (10-01-2015)Quarterly Form 809 Physical Inventory Verification by Serial Number
At least once each quarter, Form 809 on hand inventory must be verified by serial number by a manager without responsibility
for Form 809 controls, known as the Inspector. The management official will ensure the number of books in inventory is accurate.
3.8.47.10.3 (10-01-2015)Teller's Error Advice Missing Response and Hard Copy Reports
The Teller's Error Advice Form 5919 Missing Response Report is a tool to use to determine if group managers have acknowledged
Teller's Error Advice notices. Remittance perfection technicians are required to follow up on hard copy responses the day after they are due. The e-Trak
809 Database System sends an email reminder to users with Teller Role as the primary assignment. Teller Role has access the
Hard Copy Report to view from the home page.
Campus manager must review the Hard Copy Report at least once weekly from the Home Page of e-Trak 809 Database System. Select
Hard Copy Report from the dropdown menu. Provide the report to the Planning and Analysis analyst for Receipt and Control and
other management officials as determined by local management. Provide territory and group managers with Missing Response Reports
and Hard Copy Reports upon request for their respective areas of authority. Campus managers will take appropriate action to ensure timely follow up on any missing hard copy items. e-Trak 809 Database
System sends reminders via email for overdue responses. 3.8.47.10.4 (10-01-2015)Annual List for Reconciliation of Official Receipts
The Annual List, or Form 809 Annual Reconciliation Report, must be generated and provided to field office and campus management
to ensure a match of Form 809 records. This is the Service's internal control to ensure all receipts are accounted for at
least annually. Field Directors, Submission Processing must provide certification to the Director, Submission Processing,
through the Headquarters Submission Processing program analyst that the center has met the requirements for official receipt
reconciliation for the current year by January 15th. Form 809 analysts are located on the Field Office Payment Processing
site. Field Office Payment Processing
3.8.47.11 (10-01-2015)Special Types of Payments
This section provides instructions for special types of payments that may be received from field offices and require unique
3.8.47.11.1 (10-01-2015)Income from Acquired Property
Income received from acquired property will be forwarded to te Ogden campus via Form 2433, Part 8-A, Notice of Seizure, or
other posting document containing the following information: Name of person from whom the income was received,
Nature of income, such as rental, dividends, etc.,
Brief description of property, such as "Real property-building located at (address),"
"Personal property-ABC Stock,"
Period covered by the payment, if applicable,
Name of taxpayer from whom the property was seized and sold,
Amount of remittance, and
A statement that the remittance should be deposited as a courtesy deposit. 3.8.47.11.2 (10-01-2015)Proceeds from the Sale of Seized Property
Collection employees will forward proceeds from the sale of seized property to the Campus with Part 8-A of Form 2433, Notice
of Seizure, as the posting document for proceeds from the sale of seized property. Cash must be converted to check or money
order (within 24 hours) prior to transshipping to the Campus. 3.8.47.11.3 (10-01-2015)Bankruptcy Trustee and Other Insolvency Payments
Bankruptcy trustee payments are processed by the Centralized Insolvency Operation. All trustees have been requested to send
all Bankruptcy Chapter 7 and 13 Trustee payments to the Centralized Insolvency Operation (CIO) address as follows: Internal Revenue ServiceCentralized Insolvency OperationPO Box 7317Philadelphia, PA 19101-7317
Misdirected bankruptcy trustee payments would most likely be sent to a field office. If misdirected bankruptcy trustee payments
are received in the Submission Processing site, then send via overnight traceable method to CIO at the following address for
private delivery service:
Internal Revenue ServiceMail Stop 5-Q30 133 2970 Market StPhiladelphia, PA 19104-5016
A completed Form 3210 Document Transmittal must accompany the checks. The Form 3210 must list each payment by the check number
and the trustee’s last name. (See IRM 5.9.11.2(9)). Follow procedures IRM 3.8.47.4.3 Securing Remittances for Transit.
Payments received after bankruptcy discharge (known as post-petition payments) will be sent to Cincinnati or Ogden by Collection
Field function and are processed in the usual manner.
3.8.47.11.4 (10-01-2015)Post-Dated Checks Definition. This manual defines post-dated checks as remittances accepted in face to face operations with an agreement to present the
check for processing at a future date. Policy. IRS does not accept post-dated checks. Checks are credited to taxpayer accounts as of the official IRS received date. All
employees must ensure the integrity of the IRS received date on payment posting vouchers. Process or send for processing on
the day of receipt or by the next business day.
Accepted in Error. If a post-dated check is collected in error, then issue Form 5919 Teller's Error Advice for Post-Dated Check error category.
Attach supporting documentation (transmittal and check). Ask your manager for guidance regarding return of the post-dated
check to the collecting official for action. For example, if a post-dated check was accepted in error, and the date is now current, then the campus manager may determine
that the check will not be returned. Form 5919 Teller's Error Advice must be issued even if the check is not returned.
3.8.47.11.5 (10-01-2015)Franked Check
A franked check is a check that has been scanned through RS-PCC and marked "Electronically Presented."
If a check is marked "Electronically Presented"
, then it must be processed through RS-PCC. Field offices may not transship a franked check to a Submission Processing Center for l processing unless specifically directed
to do so by Headquarters. If the field office has a problem with processing a check through RS-PCC, then refer to IRM 3.8.47.11.5(2).
Problem with Franked Check During RS-PCC Processing. If there is an unresolved problem and a franked check can not be processed through RS-PCC then send the question or issue
via email to the RS-PCC Project Team at &W&I CAS:SP:ATP:EP:RSPCC on the global address directory. The RS-PCC Team responds within 24 hours. If the RS-PCC Team directs that a franked check must be processed manually, then line through "electronically presented"
clearly in black and note the transmittal document. Transship the franked check to the servicing Submission Processing
Franked Check Received at Submission Processing Center. Submission Processing Centers (SPCs) must not process a franked check manually without specific authorization. If a franked
check is received at the SPC, then take the following actions to avoid a franked check processed twice. The following table
lists the steps to follow for a franked check.
Review the transmittal document for a specific notation that the check must be manually processed.
If the transmittal document indicates the franked check must be manually processed, then review the check to make sure it
has "electronically presented"
lined through. If the transmittal document indicates the franked check must be manually processed, and "electronically
presented"
is lined through, then process the check.
If the franked check does not have "electronically presented"
lined through and there is no specific annotation stating to process the check, then issue Form 5919 Teller Error Advice
for the non-negotiable remittance error category using the e-Trak 809 Database System. Teller comments should request the field office group manager to research and determine if the franked check may be manually
processed. State that "physical presentment of check that has been electronically processed may adversely impact the taxpayer"
. The group manager can research EFTPS to verify if it has already been processed. Include a copy of the franked check
and transmittal as supporting documentation.
After the group manager confirms that the check can be processed, then process it. Do not process a franked check without
authorization from the field office group manager.
If the group manager responds that the franked check has already been processed through RS-PCC, then mail the franked check
back to the group manager. The group that processes a check through RS-PCC must also reconcile and then shred the check.
3.8.47.11.6 (10-01-2015)Minor Coins
Minor coins are pennies and nickels. Field offices are not required to accept pennies and nickels for payments of more than
Reference. The minor coins of the United States are legal tender for any amount not exceeding 25 cents in any one payment. Act Feb. 12,
1873, Rev. Stat. § 3587, Comp. Stat. § 6574, 6 Fed. Stat. Anno. 2d ed. p. 298.
3.8.47.11.7 (10-01-2015)Exceptions to Payment Processing
On rare occasions, payments are mistakenly routed to Submission Processing campuses that are made payable to Internal Revenue
Service or United States Treasury but are not for payment of taxes, deposits or fees. Both the payment and document should
be sent to the appropriate address for processing. Date stamp the document.
Forward the payment and document within 24 hours of discovery to the address listed on the form.
Four examples of documents received by campuses that may not be processed by a campus are: Form 5434-A, Application for Renewal of Enrollment, for actuaries. Mail these forms and remittances within 24 hours of discovery
to the address instructed on the form.
FMS-133, Direct Deposit Reclamation, should be mailed via United States Postal Service to:U.S. Department of the TreasuryFinancial Management ServicePhiladelphia Financial CenterP.O. Box 51321Philadelphia PA 19115–6321
Form 8802, Application for U.S. Certification. IRS will charge a user fee for Form 8802. Taxpayers are instructed to mail
Form 8802 and their payment via United States Postal Service to the following lockbox address for processing to Internal Revenue
Service, P.O. Box 42530, Philadelphia, PA 19101-2530. However, if a campus should receive a Form 8802 with a remittance, transship
the Form and remittance via overnight traceable method to the following address: Citibank Attn: IRS Lockbox Operations≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Bankruptcy trustee payments are processed by Centralized Insolvency Operations. Refer to IRM 3.8.47.11.3 Bankruptcy Trustee
Refer to IRM 3.8.47.4.3 Securing Remittances for Transit for security procedures. 3.8.47.12 (10-01-2015)Form 2290 Special Processing Instructions for Cincinnati
Form 2290 is processed at the Cincinnati Submission Processing Center (CSPC). The following table describes the actions to
be taken at CSPC.
Edit the money amount on the balance due line if the check amount is less than full paid. Full paid and/or more than amount
on balance due line will not be edited. Editing the money amount will alert Code and Edit not to send Schedule 1's to taxpayers
for Form 2290 that are not full paid.
Pre-sort Forms 2290 full paid and partial paid. Batching will sort no remit and with remit.
Form 2290 payments and tax returns received at Division of Motor Vehicles (DMV) under the Form 2290 Alternate Proof of Payment
Program states are credited to the taxpayer on the official IRS received date, not the date received at the DMV.
3.8.47.13 (10-01-2015)Receipts for Cash Received in the Mail at Campuses
When is Form 809 Receipt for Payment of Taxes issued. The IRS does not accept cash payments from taxpayers at campuses. Occasionally, taxpayers send unsolicited cash in the mail.
Refer to IRM 3.8.46 Discovered Remittances. Submission Processing Centers must issue Form 809 Receipt for Payment of Taxes for every tax payment, user fee, or Affordable
Care Act payment sent in cash. At least two employees must be issued Form 809 book for this reason. All Form 809 book users must have RSTRK with Definer
R activated on their IDRS profile and must not be supervised by the manager with responsibility for Field Office Payment Processing.
Prepare Form 809 for Cash Tax Payments Received in the Mail. The assigned employee will prepare Form 809 for each cash tax payment received per IRM Exhibit 5.1.2-1 Form 809 Instructions.
Annotate the Form 809 book serial number and individual receipt number next to the same discovered cash entry for that payment
on Form 4287 Record of Discovered Remittances.Record the serial number(s) of bill(s) in denominations of $20 or greater on Part 3 of Form 809 in the cash conversion space.
Complete Form 809 within one workday of extraction. Refer to IRM Exhibit 5.1.2-1 Form 809 Instructions.
Annotate the Form 809 book and individual receipt serial number on the Form 4287 Record of Discovered Remittance, next to
the discovered cash entry (for the taxpayer that sent in the cash).
Record serial number(s) of bill(s) in denominations of $20 or greater on Part 3 of Form 809.
Mail Form 809 Part 2 and Notice 428, We Received Your Cash Payment in the Mail to the taxpayer.
If your campus is co-located with a credit union or depository, then convert the cash to a money order or cashier's check
made payable to the United States Treasury. Annotate the cash conversion information on Part 3 of Form 809. Take the payment
and Form 809 Parts 1 and 3 to the Field Office Payment Processing Unit. If your campus deposits cash locally, go to Step 6.
If your campus deposits cash daily or weekly, (as determined by local management), then get a Trace ID number (TID) assigned
to the payment and after the payment is processed to the customer account, annotate the TID in the box.Write the OTCnet deposit ticket number (voucher number) and date of deposit in the cash conversion space of Form 809 Part
3. Secure the cash in the safe for the next weekly deposit. Take Forms 809 Parts 1 and 3 to the Field Office Payment Processing Unit in numeric sequence by the next business day following
Procedures for Unidentifiable Cash Received in the Mail. If cash is received in the mail, and it is impossible to determine the taxpayer, then Form 809 is not required because you
have no one to mail it to. Include the dollar amount of unidentifiable cash in with the weekly cash deposit and annotate the OTCnet voucher number and
date of deposit on the Form 4287 Record of Discovered Remittance. All money amounts received must be balanced and deposited with the weekly cash deposit by the following week. If the aggregate
total of cash reaches $5000, then a special deposit must be scheduled for the following business day.
Additional Instruction for Cash Depositing Campuses. Campuses may deposit cash less than $5000 weekly on a day determined by local management. Cash collected will be deposited
by the following week on cash deposit day. Write the OTCnet deposit voucher number on Form 809 Part 3 in the cash conversion
space. Refer to IRM 3.8.45.
3.8.47.14 (10-01-2015)Misdirected Remittance Type Items
Occasionally, field offices receive remittance type items that should be routed to the Beckley Finance Center (BFC). Use United
States Postal Service to send to post office box addresses.
If you receive... Then send it to the Beckley Finance Center P.O. Box 9002, 110 N. Heber StreetBeckley, WV 25802-9002
Form 6863, Invoice and Authorization for Payment of Administrative Summons Expenses
Send to BFC.
Form 2785, Requisition/Obligation Estimate Adjustment Notice,
SF 1081, Voucher and Schedule of Withdrawals and Credits,
SF 1034, Public Voucher for Purchases and Services Other Than Personal,
SF 1221, Statement of Transactions
Form 13135, Internal Revenue Service Bill of Lading
Form 12741, Internal Revenue Service Bill of Lading,
Form 8546 (Claim for Reimbursement of Bank Charges Incurred Due to Erroneous Service Levy or Misplaced Payment Check)
Form (TDF) 32-13.1 (Employee Claim for Loss or Damage to Personal Property) and/or TDF 32-13.2 (Schedule of Property)
SF 1034, Public Voucher for Purchases and Services Other Than Personal.
Form 6888, U.S. Government Purchase - Invoices - Voucher,
SF 1145, Voucher For Payment Under Federal Tort Claims Act,
SF 1157, Claims For Witness Attendance Fees, Travel, and Miscellaneous Expenses,
SF 1012, Travel Voucher Send to BFC.
Form 8741, Relocation Voucher
SF182, Request, Authorization, Agreement and Certification of Training Send to BFC.
Form 4253, Authorization for Moving Expenses (TIGTA Employees Only)Form 4253AForm 4253B
SF 1038 Advance of Funds Application and Account
Beckley Finance Center (BFC) will route any misdirected tax payments received to the Kansas City Submission Processing Center
(KCSPC) Accounting for research and processing, using Intragovernmental Payment and Collection (IPAC). Refer to IRM 3.17.63 for IPAC procedures. The agency location code (ALC) for KCSPC is 20090900. The Treasury Account Symbol
(TAS) is: 20F3885.11. The BETC is COLLBCA. When received at KCSPC, tax payments must be re-classified to the 2120 account.
Fax supporting documentation to the RACS Unit, Attention: Denise Shay, at 866-805-2235. The telephone number for the Revenue
Accounting Control System (RACS) Unit is 816-325-3723. 3.8.47.15 (10-01-2015)Offshore Voluntary Disclosure Program (OVDP)
Taxpayers that are notified by Criminal Investigation (CI) that a disclosure is preliminarily accepted submit the full voluntary
disclosure to the Austin Submission Processing Center. Taxpayers and the CI Lead Development Center send the voluntary disclosure
submission in two separate parts:A check payable to the Department of Treasury in the total amount of tax, interest, and penalties along with information identifying
the taxpayer name, taxpayer identification number, and years to which the payment applies to: Internal Revenue Service 3651 S. I H 35 Stop 1919 AUSC Austin, TX 78741 ATTN: Offshore Voluntary Disclosure Program All other required items (except tax payments) must be sent to: Internal Revenue Service 3651 S. I H 35 Stop 4301 AUSC Austin, TX 78741 ATTN: Offshore Voluntary Disclosure Program. Field Office employees, except the Criminal Investigation (CI) Lead Development Center, must send their collected tax payments,
including OVDP payments received as part of their casework, as aligned and directed by their IRM guidelines for routing collected
tax payments. Form 14350 OVDP Payment Posting Voucher http://core.publish.no.irs.gov/forms/internal/pdf/f14350--2012-04-00.pdfis used by
Austin Manual Deposit and CI Lead Development Center to record OVDP advance payments, as follows: Complete one Form 14350 for each taxpayer.
Check the appropriate box to indicate if single payment, split payment or multiple payment and indicate the number of checks
received and the total dollar amount received. Use Transaction Code (TC) 640 Advanced Payment of Deficiency and secondary TC 570 and Designated Payment Code (DPC) 24. Beginning
January 1, 2016, use DPC Code 62 for OVDP payments.
Exceptions. Checks greater than $99,999,999.99 and foreign checks drawn on foreign banks are exceptions. Complete one Form 3244 Payment
Posting Voucher per tax module for manual processing of voluntary payments. Use TC 640, secondary TC 570 and DPC 24. Beginning
January 1, 2016, use DPC Code 62 for OVDP payments. Austin will process manual OVDP payments using blocking series 800-849.
The Manual Deposit function at Austin will process OVDP payments according to IRM 3.8.45 Deposit Activity - Manual Deposit
Process. Refer to IRM 3.8.45.30 and refer to IRM 3.17.278for RS-PCC processing guidelines.
How to Identify OVDP Payments Processed on Tax Accounts. OVDP payments that are processed through RS-PCC can be identified by the Document Locator Number ( DLN) that begins with
81,82 or 83. These payments will also include 15 digit Electronic Funds Transfer (EFT) number. Tape Edit Processor (TEP) assigns two leading digits (29), which means the Submission Processing Campus Code (Ogden) for RS-PCC.
The remaining 15 digits represents the actual EFT Number and identifies the payments as a RS-PCC payment and the site. The
Austin payments EFT number will begin with 520 (positions 1 -3). The 8th and 9th position identifies the payment as processed
at the Austin Campus and the type of payment. The 8th and 9th position for Austin payments are as follows:15 Perfect OVDP Payment16 Imperfect OVDP Payment17 Discovered Remittances
3.8.47.16 (10-01-2015)Frivolous Checks
Checks that state "NOT FOR DEPOSIT"
, "EFT ONLY"
, "FOR DISCHARGE OF DEBT"
and/or "WITHOUT RECOURSE"
on the back have been identified as frivolous, or bad checks identified as part of a refund scheme. If you receive one
of these checks, do not process. Checks marked "NOT FOR DEPOSIT"
or "DO NOT DEPOSIT"
are not negotiable. Personal checks drawn on the Federal Reserve Bank are frivolous. The Federal Reserve Bank does not
provide personal checking accounts. Forward these non-negotiable instruments to the Frivolous Filer Unit. The address is:Internal Revenue Service1973 Rulon White Blvd. MS 4450Ogden UT 84404
See also IRM 3.8.45 Questionable Payments.
3.8.47.17 (10-01-2015)e-Trak 809 Database System Technical Difficulty and/or Outage Contingency Plan
Submission Processing Centers at Austin, Cincinnati, Fresno, Kansas City and Ogden must use the e-Trak 809 Database System
for Form 809 internal controls and to report certain errors surrounding remittances. Technical Difficulty. If you encounter technical difficulty with e-Trak 809 Database System, then create and send an email to *IT e-trak O&M mailbox
on the global address directory. Copy your Campus Manager and the Headquarters e-Trak 809 Database System Administrator on
the email. Outage (Work Stoppage). If e-Trak 809 Database System becomes completely inoperable, then you have a work stoppage. Take the following actions:
Create and send an email to *IT e-trak O&M mailbox on the global address directory. Copy your Campus Manager and the e-Trak
809 Database System Administrator on this email marked urgent.
Include a subject title in the email to indicate work stoppage. The subject of the email is "e-Trak 809 Database Work Stoppage"
if the system cannot be used at all. Identify your Submission Processing Center. For example, if you are an Austin employee,
the subject of the email is e-Trak 809 Database Work Stoppage - Austin SPC.
Include a description of what happened in the body of the email. State the specific task performed and role at the time the
problem happened. For example, While entering Form 809 receipt 123456-01 in Teller Role, a system error popped up and the system shut down. I was unable
If e-Trak 809 Database System generated a System Error Report, then click on the link to display the details. Use copy or
Control-C feature on the keyboard (Ctrl-C) to highlight and copy the error description and then use the paste or Control-V
feature on the keyboard (Ctrl-V) to paste the details into the email. This information is helpful for programmer.
Wait for further direction from the e-Trak 809 Database System Operations and Maintenance Team.
Alternate Link to e-Trak 809 Database System for Contingency. The alternate link for contingency to e-Trak 809 Database System is https://v809ap0vp004893.ds.irsnet.gov/etrak-receipts/login.request.do?service=%2Fhome.do.
If necessary, cut and paste the link into the web browser. if the link does not work. https://v809ap0vp004893.ds.irsnet.gov/etrak-receipts/login.request.do?service=%2Fhome.do.Users will log on using SEID and LAN password. If unable to locate your LAN password, then use Direct CP to reset your LAN
If the system will be down for more than a day, and you are directed to use contingency plans, then take the following actions:
Create a spreadsheet or handwritten log to be used for listing activities dealing with paper receipt and books by serial number
during contingency.
Suspend issuance of Form 5919 Teller Error Advice notices in the system until normal operations resume.
Annotate all activities that occur during contingency in the log and continue to scan supporting documentation.
If a critical error occurs that requires immediate resolution, such as loss of monies or personally identifiable information
(PII), then users will contact field office group manager by telephone or email through Campus Manager.
Once the e-Trak 809 Database System is operable, then users must input all data that was recorded manually into their e-Trak
809 Database sub-module.
3.8.47.18 (10-01-2015)Erroneous Refund Repayment
If a taxpayer returns an erroneous refund check or is making a repayment to a field office, then use Transaction Code 720
Refund Repayment to post as a repayment to the tax account.
3.8.47.19 (10-01-2015)Definition of Terms (Used in Field Office Payment Processing)
Definition of terms used in Field Office Payment Processing are described in the following table: Term
Agency Location Code (ALCs)
A numeric symbol used to identify accounting reports and documents prepared by IRS. This code consists of eight digits. The
fifth and sixth identify campuses. Taxpayer Assistance Centers depositing cash locally use the servicing campus ALC.
Field offices have designated Submission Processing Centers for sending their collected tax payments. This relationship is
known as the alignment. Alternate Link
e-Trak 809 Database System is programmed for automatic login via Single Sign On (SSO). The alternate link is a non SSO link
to the system for use if automatic login does not work or SSO is down.
Annotate To explain or call attention to critical information by marking, coding, or editing. Fiscal Service
The Treasury Department formed Fiscal Service from the consolidation of the Financial Management Service (FMS) and the Bureau
Command Code (CC)
A five-character abbreviation for a particular inquiry or action requested through IDRS. Each command code is used for a specific
The received date is stamped on tax returns and documents indicating the date received at IRS Campuses, Field Offices or an
authorized agent of the IRS. Refer to IRM 3.10.72 Receiving, Extracting and Sorting Figure 3.10.72-5 Elements of an Official
IRS Received Date Stamp. Deposit Date
The calendar date that coincides with the Julian Date assigned in Document Locator Numbers (DLNs). Deposit Release (Pick-Up)
The established time each day balanced deposits are released to the courier.
Deposit Ticket (DT)
The Deposit Ticket, is generated during the final deposit operation using Over the Counter Channel Application (OTCnet).
Designated Payment Codes (DPC)
Two digit code used with payments secured by Collections (Automated Collection System (ACS) and revenue officers) to identify
source of payment (levy, seizure, installment, etc.).
Enterprise efax (EEFax) is the Servicewide standard system for faxing. It allows you to send and receive electronic documents
directly from your computer to any fax number. Incoming faxes appear as Adobe Acrobat files in your group EEFax. Endorsement The authorized name of payee on the back of a remittance in order to obtain the cash or credit represented on the front. Each
check deposited must show the IRS endorsement, date of deposit (manual endorsements excluded) and legend, and must contain
the same ALC and depositor address as shown on Form SF 215A, Deposit Ticket. Erroneous Refund Repayment
An erroneous refund is a refund issued to a taxpayer in error. An erroneous refund repayment is a payment from a taxpayer
for a refund issued in error.
e-Trak 809 Database System Roles
Teller role = remittance perfection technicianIssuer - teller role with added responsibility of issuing books.Campus Admin role - has permission to change organizational information in the systemInspector - verifies blank new books and conducts quarterly inventory verification of books by serial number.Campus Manager - manager of Field Office Payment Processing Unit.
Twelve consecutive months ending on the last day of any month other than December.
Franked Check
Franking is the act of placing a message across the face of a check to print "ELECTRONICALLY PRESENTED"
to indicate that the paper check is now voided and should not be deposited in physical form. Green Rocker
The editing required to annotate the remittance amount for Manual Deposit. Green rockers represent the amount of money received
for that return.
Gross errors are errors that reflect disregard for remittance policy.
Hard copy is any paper document or remittance that must be physically accounted for.
An arrangement set up between taxpayers and IRS, whereby taxpayers make partial payments until their balance of debt is paid
Practices and procedures in place to ensure efficiency and provide reasonable assurance against waste, fraud, embezzlement
A system of numbering days of the year from 001 through 365 (or 366).
Misdirected Remittances
Remittances mailed to a wrong IRS address or Department of the Treasury. Multiple Remittances
Two or more remittances to be applied to the same source document.
Non-Negotiable Checks that cannot be processed for payment; that would not be honored by depositories for transfer of funds to the United
Payments received for items other than taxes, i.e., bulk forms, photocopy fees, court fines, erroneous refund repayments,
A proposal for settlement of tax liability for an amount less than the assessed tax liability.
An overage occurs when there is more money than defined for a financial transaction.
Perfection A function within deposit activity responsible for researching attachments on source documents and IDRS, or Automated Collection
System terminals to get them ready for processing. Perfect Documents and returns with legible taxpayer name, TIN, one Master File Tax (MFT) code, one tax period and one remittance.
Personal Identifiable Information (PII) - Some examples of PII are: Names
Other identifying numbers, such as ITIN and ATIN assigned by IRS
Biometric data (height, weight, eye color, fingerprints, etc.)
Prepayments received with request for tax forms and information.
A source document (Posting Voucher) containing the required information for input by the deposit activity.
Pre-Batch The establishment of batches of work and controls for each group of documents processed through RRPS.
Presearch The act of searching for required data not present on source documents via IDRS, ACS, or ANMF terminals prior to actual deposit
The earliest date source documents are received in IRS offices.
Redeposits The redeposit of unpaid checks returned as dishonored by banks (not always the designated depositary). Remittance Amount
An amount of money received in payment of taxes, may be a check, money order, cashier's check, or cash.
Remittance Strategy Paper Check Conversion is electronic processing of check images.
Taxpayer possessions secured for lack of payment of delinquent taxes.
Split Remittance (Splits)
One or more remittances to be applied to one or more remittance transactions.
Single sign on is automatic login. Authorized e-Trak 809 Database System users click “Automatic Login” for access.
A business or personal check with a stated expiration date and it is beyond that date, orA Treasury check that is more than one year from the date of issuance, orA personal check that is more than 6 months beyond the date the check was written.
A specified period of time for correction of taxes by IRS, usually three years from the due date or received date of the return,
Subsequent Payment (Sub/Pay)
A payment on account for a tax return that was filed but not full-paid.
The controlling nine digit number assigned to identify each taxpayer's master file account could be an SSN or EIN.
Taxpayer Information File (TIF)
A record of tax data under a specific taxpayer identifying number.
(Form 809) official IRS receipt issued for tax payments submitted in cash or when a receipt is requested by a taxpayer.
Teller Role
The designated employee to process cash payments and issue tax receipts, also known as remittance perfection technician.
A 20–digit number assigned to every tax payment to link to the Custodial Detail Database (CDDB), required by the Chief Financial
Transaction Code (TC)
A three digit code used to identify credit and debit actions taken on a taxpayers account.
Eight numeric digits in MM/DD/YYYY format, and is the actual IRS received date.
OTCnet OTCnet, or Over the Counter Network is Treasury's system of inputting and confirming deposits made to TGA banks.
Treasury General Account (TGA) Bank
A commercial bank that serves as a general depositary for Federal Government agencies.
Unassigned Account
Collection Field function refers to payments received on cases that are currently not active in a revenue officer’s case load.
Unassigned account payments must be researched by Payment Perfection Unit (PPU).
Unclaimed Funds (for the US Treasury)
Unclaimed funds (in this IRM) refers to funds made payable to the Internal Revenue Service and intended for an accounting
jurisdiction but were not processed. The example is a misdirected levy payment error. Unidentified Remittances
Remittances or documents without necessary identification to apply to master file accounts, even with presearch.
Unidentifiable Remittances
Remittances that are sent to field office locations without identifying information to enable the field office mail room to
route appropriately to a business unit in the field office. These remittances are processed through RS-PCC in co-located Taxpayer
Assistance Centers or sent to Austin, Fresno or Kansas City Submission Processing Centers for research and processing. Voucher (in OTCnet)
The OTCnet voucher number is the deposit ticket number.
3.8.47.20 (10-01-2015)e-Trak 809 Database System User Guides
User guides for the e-Trak 809 Database System teller, issuer, administrator, inspector, manager and analyst roles are under
development at the time of this writing. User guides scheduled for release in FY 2016 are listed below. Teller and Issuer Guide, 12340-002
Campus Administrator Guide, 12340-003
Inspector Guide, 12340-004
Campus Manager Guide, 12340-005
Group Manager Guide, 12340-006
Business Operating Division Analyst Guide, 12340-007
3.8.47.21 (10-01-2015)Unclaimed Funds (Letter and/or Remittance)
Unclaimed funds are funds that were made payable to the Internal Revenue Service, or entity such as IRS, that were intended
for Field Director, Submission Processing accounting jurisdiction. Refer to IRM 3.0.167.12, Losses and Shortages. IRM 3.0.167.12.
If a field office receives a letter or remittance regarding unclaimed funds from a depository, then send to the Field Office
Payment Processing Unit along with other collected remittances on a separate Form 3210 Document Transmittal. The Field Office
Payment Processing Unit will notify the Remittance Security Coordinator through the Campus Manager. The Field Director, Submission Processing is authorized to sign the necessary documents to recover seized money/assets that
were paid, collected, or disbursed under Internal Revenue laws.