Most types of service require an appointment. For exceptions, see IRM 21.3.4.2.4.2, TAC Appointment Exception Procedures.

TACs display Pub 5202, Welcome Taxpayer Assistance Center Services, advising taxpayers that service in the TAC is by appointment and explains how to make an appointment in the TAC.

Directions for scheduling appointments are posted on IRS.gov and can be heard on the recorded message for the Section 3709 Line (see IRM 21.3.4.3.2, Telephone Requirements for Restructuring and Reform Act of 1998 (RRA 98) Section 3709. When TAC employees are discussing the need for an appointment with the taxpayer, the FA employee:

Territory managers, group managers, group secretaries, senior ITAS, ITAS, and certain IARs have access to the Field Assistance Scheduling Tool (FAST).

At the end of the day, it is recommended to print the TAC appointment calendar for the next day. Place the next day’s appointment schedule in a central, secured location such as a locked cabinet. This could be provided to remote offices by sending via secure email.

Refer to IRM 1.4.11.2, Taxpayer Assistance Center (TAC) Appointment Service, for additional managerial guidance on scheduling appointments.

Advise taxpayers who do not have a pre-scheduled appointment that service is by appointment. If there is an available time slot for the taxpayer’s issue, advise the taxpayer that you can schedule them a same day appointment and provide the time of the scheduled appointment.

When staffing permits, an IAR or Express Line assistance can expedite services such as non-cash payments or transcripts.

If no same day appointments are available, advise the taxpayer that they need to call the appointment number for an appointment on another day. Provide the toll-free number, 844-545-5640, and advise of alternative services available for their issue.

Accounts Management employees cannot schedule a same day appointment and DO NOT advise the taxpayer to walk in without an appointment when an appointment is needed for the requested face-to-face service. .

Cancel appointments for those who fail to appear within 15 minutes after their scheduled time if their appointment cannot be rescheduled same day or otherwise accommodated.

TAC group managers can use managerial discretion to make exceptions to the appointment process in cases of special situations (for example, the elderly or disabled, taxpayer traveled long distance).

International taxpayers not located in the United States, who cross the Canadian or Mexican border and walk into one of the TACs for assistance should be accommodated the same day if possible. These taxpayers are unable to call the toll-free line to schedule an appointment.

Management discretion in both hardship and international cases extends to double-booking appointments.

When the TAC is unable to provide the service requested or resolve the issue and the taxpayer is experiencing a hardship, refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, and IRM 13.1.7.3, TAS Case Criteria.

No appointments are required for non-cash payments, dropping off current year tax returns, or obtaining forms. In addition, no appointment is needed for documents dropped off for another business unit employee, such as, a revenue officer or revenue agent.

If the TAC is co-located within a Social Security Administration (SSA) office, appointments are required for all services.

The Field Assistance Scheduling Tool (FAST) is a calendaring system designed to schedule appointments for taxpayers. If an appointment needs to be scheduled by Field Assistance for an exception, refer to the FAST User Guide for Field Assistance.

This section discusses detailed procedures on how FA employees receive taxpayers with appointments in the TACs. FA employees access FAST to review, cancel, or schedule a follow-up appointment.

TACs with an Initial Account Representative (IAR):

TACs without an IAR:

FA’s commitment to addressing all the taxpayer’s issues remains unchanged.

At the time of scheduling, appointments are assigned a set duration based on the issue(s) and approximate time it takes to address the issues identified by the taxpayer.

When you start the contact:

Accounts Management Customer Service Representatives (CSRs) schedule appointments for taxpayers needing face to face assistance in the Taxpayer Assistance Centers (TACs), after all other options have been explored.

Taxpayers can call the AM toll-free appointment service line at 844-545-5640, Monday through Friday 7 a.m. – 7 p.m. to schedule an appointment at a TAC. Appointments can be made by:

SERP Accounts Management Portal (Taxpayer – TAC): Refer to the Accounts Management Portal (Taxpayer-TAC) for additional information.

Appointment Calendar Down or System Unavailable: Refer to Exhibit 21.3.4-16, Suggested Scripts – When the Appointment Calendar is Down or Unavailable.

Taxpayers with disabilities face unique challenges when attempting to meet their tax obligations. Section 504 of the Rehabilitation Act prohibits discrimination against taxpayers based on their disability and requires that a reasonable accommodation be provided to help ensure equal access to the agency’s benefits and services. The Americans with Disabilities Act (ADA) also prohibits discrimination based on disability in employment, state and local government, public accommodations, commercial facilities, transportation, and telecommunications. See the ADA website for more information. Also, review the Taxpayer Accommodation Guide for general guidance on providing reasonable accommodations. If a requested accommodation cannot be provided, communicate with the taxpayer to identify an alternative, effective accommodation. If necessary, work with your manager to provide the reasonable accommodation, or contact the Civil Rights Unit for guidance at 202-317-7020 or via e-mail at edi.crd.ra@irs.gov.

The purpose of this IRM section is to provide TAC employees with the necessary tools and information to better assist taxpayers with disabilities. See IRM 22.30.1.8.8.2.2, Accommodating Persons with Disabilities Referred from Taxpayer Assistance Centers (TAC), for procedures to follow when a taxpayer with a disability visits a TAC for return preparation and needs to be redirected to Stakeholder Partnerships, Education and Communication (SPEC).

The ITAS or IAR offers each taxpayer who is provided assistance at a TAC office a Customer Satisfaction Survey (CSS) card on the designated day(s) of the month for their TAC as shown on their CSS Tally located on SharePoint. The employee will advise the taxpayer that:

For partner VSD sites:

On days of the month when the survey card is not being offered:

At each TAC, a designated employee or manager ensures the completed survey cards are always secured. Twice a month, the designated employee or manager:

Two shipments per month are required, first one by the 15th day of the month (Mid-Month) and the second by the 31st (End-Month). The first shipment should be mailed closer to the 15th of the month and the second by the 31st of the month. Both shipments must be recorded on the CSS Tally by the 15th day of the month for the first shipment and by the last day of the month for the second shipment.

At each TAC, a designated employee or manager records the number of cards shipped on the CSS Tally on SharePoint. For partner VSD sites, the designated TAC manager records the count for the VSD site. The designated employee or manager:

The primary purpose for the Over the Phone Interpreter Holding List (OPI Holding List) is for financial accounting. The goal is to record all calls made to OPI during the month so that usage can be reconciled against the vendor’s invoice.

The OPI Holding List must be updated daily.

The following information must be recorded:

Acceptable posting documents. The following can be used as posting documents for checks or money orders secured.

All posting documents must contain:

When using pre-printed documents (i.e., notice tear-off, Form 1040-ES or "V" series voucher), the amount on the document and the amount on the payment must match.

If you receive a notice tear-off with a non-cash payment, write the DPC and circle it (when applicable).

Non-cash payment without a posting document:

For one or more payments:

Stamp all posting documents, except Form 3244 and Form 809, with an official "Received with Remittance" stamp. Place the stamp on the front of the document. If your office does not have a remittance stamp, use your "Received" stamp and write "With Remittance" in ink.

The TC is a three-digit number that identifies a transaction being processed. A TC is required on all posting document as listed on IRM 21.3.4.7.5.1, Posting Documents. Refer to IRM 3.8.45.3.1, Valid Transaction Codes for Remittance Processing, for primary and secondary TCs.

Secondary TC. When preparing payment posting documents other than Form 809, designate the following payments with TC 670 and the appropriate Designated Payment Codes (DPC) and secondary transaction codes (where appropriate):

RSPCC valid TC. Refer to IRM 3.17.278-2, Valid RSPCC Primary Transaction Codes, for a complete listing of valid TCs when processing payments using RSPCC.

Refer to:

Designated Payment Codes: Use of DPCs on all posting documents is mandatory with TC 640, TC 670, TC 680, TC 690, TC 694, and TC 700.

DPCs are a two-digit code used to:

DPCs and their definitions are located in Document 6209, IRS Processing Codes and Information, or by using the 6209 Code Retriever.

DPCs 03 through 14 and 99 are used to identify the event that was primarily responsible for the payment being made.

If a payment to a trust fund tax liability is not being designated or if the event that resulted in a payment does not fall into one of the categories represented by DPCs 03 through 11, DPC 99 must be indicated on the posting voucher to indicate that it is a miscellaneous payment.

Form 4506, Request for Copy of Tax Return, received with payment should be date stamped and forwarded to the appropriate RAIVS unit via Form 3210, Document Transmittal.

Payments received with Form 4506 photocopy fees are processed by the RAIVS unit, not in TACs with RSPCC. Refer to IRM 3.5.21-3, RAIVS Contacts. Refer to Form 4506 for the correct address.

Cash cannot be accepted as payment with Form 4506 for the photocopy fees. DO NOT issue Form 809 receipt.

If the taxpayer requests acknowledgement of the payment, employees may use a copy of the payment stamped with a Proof of Delivery stamp. See IRM 21.3.4.7.3, Receipt for Payments.

All original, Form 656, Offer in Compromise (OIC), packages received must be date stamped and forwarded to the appropriate location via Form 3210, Document Transmittal. See Offer in Compromise (OIC) Centralized Service Center Locations.

Non-cash payments received for OIC application fees and offer amounts are processed by the campus OIC unit, not in TACs with RSPCC.

Cash payments cannot be accepted with Form 656, Offer in Compromise (OIC). DO NOT issue Form 809 receipt.

If a check is received with Form 656, OIC package, do not complete Form 3244, or any other posting documents. The payment must be sent with Form 656.

If the taxpayer requests acknowledgement of the payment, employees may use a copy of the payment stamped with a Proof of Delivery stamp.

Prepare Form 3210 following procedures listed in IRM 21.3.4.7.10, Transshipping of Payments or Payments with Returns.

OIC packages must be sent using overnight traceable mail to either the Brookhaven or Memphis IRS campus based on the state of residency (see IRM 21.1.7.10.3, Processing Centralized Offer in Compromise (COIC) Payments). For mailing address, see Offer in Compromise (OIC) Centralized Service Center Locations.

All OIC packages (with or without payments) are to be sent by overnight traceable mail.

Subsequent payment without a Form 656. Complete Form 3244 to process the subsequent payment using RSPCC and take the following actions:

Form 656-B, Offer in Compromise Booklet, includes Form 656, Offer In Compromise, and Form 433-A (OIC), Collection Information Statement for Wage Earners and Self-Employed Individuals.

Employees may answer questions regarding Form 656 and provide an explanation of what is needed to complete entries on Form 433-A (OIC) or Form 433-B (OIC). Employees cannot assist in completing these forms or provide an opinion regarding the amount that should be offered.

If the taxpayer does not have Form 656-B and is unable to download it, provide the toll-free phone number for ordering forms and publications or offer to order Form 656-B using Elite in AMS.

Advise them to send the completed package to the address listed in Form 656-B.

The IRS has a specific office to collect and process all criminal restitution payments in which the IRS is the victim of a crime.

If criminal restitution payments are mis-routed to an IRS TAC office or campus, use Form 3210. Follow procedures for completing Form 3210 listed in IRM 21.3.4.7.10, Transshipping of Payments or Payments with Returns.

For mailing address refer to IRM 3.17.243.7.9, Court Ordered Criminal Restitution Payments.

The Government Losses in Shipment Act (GLISA), 40 U.S.C. 17301-17309, authorizes the issuance of indemnity agreements by the Bureau of Public Debt (BPD) to replace negotiable securities or instruments, such as cashier's checks, money orders, treasury bonds, etc. if the taxpayer has actually paid the money.

Most situations occur in TACs when the taxpayer presents payment for tax, and it is lost by an IRS employee or by UPS in route to the SPC.

Commercial banks are requesting signatures on indemnity for cashier's checks. These requests are sent for replacement cashier's checks that were not received by IRS or lost by IRS and have not been submitted for payment to the issuing institution.

The bank will not issue a replacement check until an indemnity agreement is issued by BPD. Refer to IRM 21.5.7.4.7.7, Cashier's Check, for further guidance.

TACs that receive indemnity agreement requests from taxpayers will forward the request to the FA Area Director (AD) for approval. The request should include the following information:

Inform the taxpayer that it will take 60 to 90 days to process an indemnity agreement.

Under no circumstances will it be reissued payable to the taxpayer.

Once a formal request for an indemnity is received from the bank, the request is submitted to the losses and shortages analyst at the address below.

If the taxpayer incurs a bank charge in obtaining replacement funds, refer to IRM 21.5.3.4.11, Reimbursement of Bank Charges – Form 8546, for instructions on how the taxpayer can file for reimbursement. See IRM 1.2.1.6.11, Policy Statement 5-39, for guidance on taxpayer claims for reimbursement of bank charges due to loss or misplacement of taxpayer checks.

In rare cases where the TP repaid the funds/payment and the financial institution will not issue a replacement check or money order unless they have an indemnity agreement, an affidavit of non-receipt may be more appropriate. Refer to IRM 21.5.7.4.7.7, Cashier's Check, or IRM 21.5.7.4.7.8, Money Orders, for further guidance.

When a taxpayer is in the TAC with a payment designated to a specific SB/SE employee, the FA employee provides the taxpayer information to contact SB/SE or calls SB/SE directly.

The SB/SE employee, manager or representative accepts and processes the payment from the taxpayer.

If the SB/SE employee, manager, or representative cannot be located:

Ensure that the taxpayer has the exact amount of the payment. DO NOT MAKE CHANGE.

Ensure that the Form 809 receipt book holder is available with receipt book in hand before starting the cash transaction.

Validate the information for the cash payment using IDRS entity information.

Ensure the cash accepted is in United States currency.

Count the cash carefully in the taxpayer's presence to ensure agreement on the amount of the payment.

If the employee and taxpayer agree on the amount of the cash payment, then proceed to (8) below.

If the employee and taxpayer do not agree on the amount of the cash payment, follow the steps listed below prior to proceeding to (8).

Complete Form 809 as directed in Exhibit 21.3.4-2, Form 809 Instructions and Definition of Critical and Non-Critical Fields.

If you must leave the taxpayer, then tactfully return the money to the taxpayer. You are not to take possession of the cash and leave the taxpayer’s presence without issuing the Form 809 receipt.

Pseudonyms - TAC employees who are authorized the use of pseudonyms must sign Form 809 using the pseudonym in the signature.

Give part 2 of Form 809 to the taxpayer. If an unauthorized third party makes the payment and Form 809 discloses new information to the third party, then mail part 2 of Form 809 to the taxpayer's address of record via United States Postal Service.

Keep part 4 of Form 809 with the receipt book.

When applicable, complete Form 2679, Currency Daily Balance and Reconciliation. Refer to IRM 21.3.4.7.8.14, Preparing Form 2679, Currency Daily Balance and Reconciliation.

Secure cash payments and receipts immediately in a locked metal container, inside a locked drawer. Refer to IRM 21.3.4.7.8.15.1, Procedures for Processing Cash in TACs with Courier Service.

Mailing original return or form secured with cash payment - When cash payment is received with an original tax return or form, date stamp the tax return or Form with an official Received with Remittance date stamp. Tax returns include all 1040 series, 1040-NR, 2290, 94X series, 706, 709, 1120, and W-7 packages.

All cash received by employees that is not converted or picked up by courier the day of receipt must be stored in the safe overnight.

Mail original Form 809 parts 1 and 3 to the appropriate SPC on Monday or first thing Tuesday morning.

The Form 809 receipt book holder (or designee) associates the following documents from the prior week (Monday thru Friday) to be mailed to SPC Receipt and Control on a weekly basis.

Although the documents going to Receipt and Control are for separate dates, the TAC transships a weekly package to SP Center via UPS or FedEx ground by close of business Monday or first thing Tuesday morning. See IRM 21.3.4.7.10, Transshipping of Payments or Payments with Returns.

The designated SPC for processing of paper tax returns can be found in IRM 21.3.4.8.6, Transshipping of Tax Returns and Other Documents.

You may list tax returns or forms secured with cash payment where Form 809 receipt is transshipped separately on the same Form 3210 with tax returns or forms secured without payment.

All packages containing PII without payments are required to be sent via a private delivery carrier (UPS or FedEx ground). See IRM 10.5.1.6.9.3, Shipping, for proper data protection procedures when shipping PII.

When cash payment cannot be accepted:

Complete Form 809 as directed in Exhibit 21.3.4-2, Instructions and Definition of Critical and Noncritical Fields.

To correct a non-critical entry (name control, DPC, MFT, etc.) line through the error and enter the correct information. DO NOT use white-out. The preparer must initial all corrections. See Exhibit 21.3.4-2, Form 809 Instructions and Definition of Critical and Noncritical Fields.

Critical errors are errors associated with waste, fraud, abuse, and embezzlement. Form 5919, Teller’s Error Advice, is issued by the e-Trak Database System to inform group managers when critical errors are observed on an 809 document (e.g., if part 3 of Form 809 is missing).

Critical errors: Listed below are some of the critical errors on Form 809. This list is NOT all inclusive. See Exhibit 21.3.4-2, Form 809 Instructions and Definition of Critical and Noncritical Fields.

If an error is made to a critical item identified above:

Prepare a new Form 809 in its entirety as a replacement receipt if an error is discovered after part 2 was issued to the taxpayer. Write "Replacement for receipt NNNNNN-NN, issued on MMDDYYYY" across the top of the replacement Form 809 part 1, 2, 3, and 4.

Make every effort to recover the erroneous part 2 from the taxpayer. See the table below:

If an error on Form 809 receipt is discovered as part of an issued Form 5919, Teller’s Error Advice, refer to IRM 21.3.4.7.13, Form 5919, Teller’s Error Advice, for procedures on replacement Form 809 receipt.

Prior to preparing the package for transshipping, carefully review the Form 809 receipts to avoid errors. Review Form 809 receipts to ensure that:

Refer to IRM 21.3.4.7.8.11, Field Office Over the Counter Deposit (FOOD) Site.

Official Receipt: If a taxpayer insists on getting a receipt for a non-cash payment, issue Form 809, Receipt for Payment of Taxes.

Form 809 is the ONLY official receipt.

Prepare Form 809. See IRM 21.3.4.7.8.2, Completing Form 809 Receipt.

If the TAC must issue a Form 809 receipt for a non-cash payment, the TAC must immediately transship the Form 809 receipt along with the non-cash payment via overnight mail.

If the TAC has an approved Form 809 cash deviation, see IRM 21.3.4.7.3, Receipt for Payments.

When a Form 809 receipt book, or individual Form 809 receipt, is lost or stolen, immediately notify the GM. The GM must immediately notify the territory manager (TM), area remittance analyst, and the SPC remittance security coordinator.

The GM, employee, or a designee must report the loss or shortage immediately upon discovery.

Follow-up with a memorandum to the appropriate TM within five days.

Submit the memorandum via secured email through the GM to your TM.

After reviewing and approving the memorandum, TM forwards a copy to the area remittance analyst, AD, and TIGTA. Return a copy to the GM.

The GM forwards a copy of the memorandum with Form 795-A to the SPC remittance security coordinator who files it in place of the missing receipts.

SPC Receipt and Control branches issue Form 809, Receipt for Payment of Taxes, books (official receipts) to the GM with the authorization from the AD.

A receipt book is assigned for the exclusive use of the intended employee only.

GM may not approve transfer of an assigned Form 809 receipt book to another employee.

A receipt book is not transferable.

An initial Form 809 receipt book must be requested by authorized memorandum from the GM.

Each Form 809 receipt book contains 50 consecutively numbered four-part forms.

All Form 809 receipt users must use receipts in sequential order and begin using a new Form 809 receipt book only after issuance of all receipts from their current Form 809 receipt book.

To balance quality service to taxpayers, while maintaining strict control of official receipts, TAC employees may request a new Form 809 receipt book after using the 40th receipt in their current Form 809 receipt book, with managerial approval.

Form 809 receipt books may be reordered by using the reorder request form from the employees' current 809 receipt book, memorandum containing the information required from the Preliminary Reorder Certificate, or the completion of the Preliminary Reorder Certificate. The Preliminary Reorder Certificate, memorandum and the reorder form must have managerial approval.

Upon issuance of Form 809 receipt number 40, the TAC employee will provide their immediate manager with the following:

The TAC manager will review and verify information submitted by the employee, sign the authorization section of the Preliminary Reorder request, and EEFax the request to their SPC Remittance Security Coordinators.

The TAC employee voids the original receipt request from their current Form 809 receipt book. Send the voided request form to the SPC with the next Form 795-A, Remittance and Return Report, identifying they sent a preliminary request.

The GM reviews and authorize issuance of a new book.

TAC employees authorized the use of pseudonyms must include the registered pseudonym when requesting or reordering Form 809 books.

Return a partially used Form 809 receipt book if an employee:

The employee must return the partially used Form 809 receipt book to the issuing SPC within ten (10) business days.

The Form 809 receipt book is not transferable between employees and should not be destroyed.

When an unused or a partially used receipt book is no longer required by an employee, void the remaining receipts by writing "VOID" across the front of each receipt.

Return depleted Form 809 receipt book (book cover and part 4), partially used Form 809 receipt books using Form 3210 to the issuing SPC within ten (10) workdays of last receipt issued or within ten workdays when no longer required due to position change (transfer, promotion, retirement, etc.) via UPS or FedEx traceable overnight mail.

Form 3210 must also be signed by the TAC GM.

Managers must check depleted or partially used books to ensure part 4 of all used receipts are attached and unused receipts are voided when returning Form 809 books to the SPC.

Form 5919, Teller’s Error Advice, can be issued to the Form 809 receipt book owner if SPC become aware that a Form 809 receipt book has not been returned within ten (10) business days.

If a Form 809 receipt book is lost, missing, or stolen during transit, refer to IRM 3.8.47.6.18, Return Partially Used Form 809 Book.

Separation of duties: To comply with the requirements associated with the separation of duties and to implement the remittance and courier process, two separate employees are required to complete the cash transaction.

Form 809 receipt book holder: Must have CC RSTRK with definer "R" active on IDRS profile AND must not input payments on IDRS nor input to OTCnet.

IDRS input employee: Uses CC "PAYMT" which is considered a sensitive command code.

IDRS profile monitoring: The GM must set up a system to monitor the individual profiles to ensure:

Command code BYPAS: Used to activate or remove a temporary bypass to a restriction in an employee’s IDRS profile.

A command code is considered "sensitive" if it can be used to:

IDRS cash remittance input procedures provide for processing remittances in blocks of 20 or fewer items.

Procedures are also provided for correcting erroneous input, posting items to the next day's deposit, and actions necessary when a terminal or the system experiences a breakdown.

After the taxpayer has left, the Form 809 receipt book holder either stamps or manually writes the fourteen (14) digit Trace ID number on parts 1, 3 and 4 of the Form 809 in the box marked Deposit Trace ID.

When IDRS input is completed, the final six numbers (15-20) are identified and hand written on:

A Trace ID number is NOT required when:

The OTCnet is a secure web-based application, developed with the Federal Reserve Bank of St. Louis that:

OTCnet supports the Office of Management and Budget’s direction to provide more timely classification of accounting data and provide financial institutions that service federal program agencies the ability to:

Taxpayer Assistance Centers use OTCnet to create deposit tickets.

Employees are designated as Deposit Preparers and Deposit Approvers.

SharePoint Site Address - Submission Processing Field Office Over the Counter Deposit (FOOD) site is the repository for TAC cash deposit documents for Accounting Redesigned Review Accounting System (RRACS). Field Assistance employees need to request approval for access to the site from:

The Form 809 receipt book holder or designee will associate, scan, and save the following documents. Create the files listed below to be uploaded to the Field Office Over the Counter Deposit (FOOD) site, no later than close of business of the OTCnet Deposit Ticket Day.

Naming convention - The following naming convention will be use when saving the files in SharePoint:

Transshipping Mailing Requirement - Monday or first thing Tuesday morning, the Form 809 receipt book holder or designee will associate the following documents from the prior week (Monday thru Friday) to be mailed to SPC Receipt and Control on a weekly basis:

Maintain documentation in the appropriate retention file. See IRM 21.3.4.7.8.15.3, Courier Service Retention Files.

Form 10160-A, Field Assistance Receipt for Transport of IRS Deposit, is required to be completed for all deposits in TACs with Courier Service.

To complete Form 10160-A, Field Assistance Receipt for Transport of IRS Deposit, follow the instructions listed on Form 10160-A. Also refer to IRM 3.8.45.2.7.1, Courier Service Requirements and Responsibilities.

Form 10160-A must be completed for each courier pickup associated with Courier Service.

The Form 809 receipt book holder (or designee) will prepare and sign Form 10160-A, Field Assistance Receipt for Transport of IRS Deposit. Two copies of Form 10160-A are required. If error(s) are found during the review, DO NOT use white-out; line through and manually write the correct information.

Form 10160-A must be attached to the OUTSIDE of the bank deposit bag.

The TAC must retain one copy of Form 10160-A with the Courier’s signature, date, and time they took possession of the deposit.

The courier must return, by the next business day, the original completed Form 10160-A with bank representative's signature, date, and time the deposit was received by the depository. See IRM 3.8.45.2.7.2, Receiving Bank Employee Requirements and Responsibilities.

Date stamp the reverse side of each Form 10160-A with the date the form was received from the bank via courier.

Retain each Form 10160-A for three years from date of deposit. Refer to IRM 21.3.4.7.8.15.3, Courier Service Retention Files.

It is critical to reconcile each day's Form 10160-A to ensure you are receiving dedicated service (i.e., the time between your release to the courier and the release to the bank is not in excess). If discrepancies are found, immediately notify your area remittance analyst who will then notify HQ.

Loomis Courier Service: If Form 10160-A is not returned from the bank as required or if it is returned without a signature:

When Form 10160-A is not returned, and you have taken the appropriate actions to ensure that the deposit(s) was made:

Form 2679, Currency Daily Balance and Reconciliation, is required for TACs with more than one Form 809 receipt book holder taking cash on the same day, when more than one person is being used to count the cash or if cash collected is transferred from the Form 809 receipt book holder to a reviewer designated by the manager.

Once the collected cash has changed hands, Form 2679 must be completed and signed by both the Form 809 receipt book holder and the designated reviewer. If error(s) are found during the review, DO NOT use white-out; line through and manually write the correct information.

The designated reviewer is responsible for the collected cash until the deposit is picked up by the Courier Service.

General Information - This is a process whereby TACs will accept cash from taxpayers and a courier picks up and deposits the funds directly into an IRS account at a local Treasury Government Authorized Bank.

Follow procedures for accepting cash payments as directed in IRM 21.3.4.7.8.1, Procedures for Accepting Cash Payments.

Complete Form 809, Receipt for Payment of Taxes, as directed in IRM 21.3.4.7.8.2, Completing Form 809 Receipt.

Secure cash payments and receipts in a locked metal security container immediately. All cash received by employees that is not picked up by courier the day of receipt must be stored in the safe overnight.

All cash payments must be recorded on Form 795-A, Remittance and Return Report, as directed in IRM 21.3.4.7.9, Form 795-A, Remittance and Return Report.

When IDRS input cannot be completed for a cash payment because IDRS is down or no TIN assigned, complete Form 2424-A, Account Adjustment Voucher for Field Assistance.

A cash payment cannot be accepted:

TAC managers with Courier Service are required to ensure all monies collected are balanced daily.

The Courier TAC is in balance if the exact dollar totals of all cash payments received and credited on IDRS (including amount of Form 2424-A when the payment could not be processed using IDRS for that day) equal the exact dollar total of the actual deposit on OTCnet for release. If these do not match, the TAC is out of balance.

Out of balance means there is either an overage or a shortage. If the dollar total credited to taxpayers is less than the actual money deposited, the TAC has an overage.

All out of balance conditions must be identified and explained by the TAC manager and employee on Form 2424-A.

If there is a cash shortage or overage, completion of Form 2424-A, Account Adjustment Voucher for Field Assistance digitally signed by the GM, is required with the accounting package. In addition, advise campus accounting to either debit or credit the account on IDRS.

GM, upon receiving notification of a cash revenue receipt shortage or loss, must immediately follow procedures as directed in IRM 3.0.167.5.2, Receipt Loss Reporting Requirements, and IRM 21.3.4.7.16, Loss or Shortage of Payments.

GM will require an initial memorandum from the responsible employee within 24 hours.

If contacted by campus accounting that an out of balance condition exists, and was overlooked, a completed Form 2424-A is required within 24 hours. Email the Form 2424-A, digitally signed by the TAC GM, to the campus accounting contact.

All employees with an AMS user profile must prepare Form 795-A using AMS.

Ensure the current revision of Form 795-A from the Forms Repository is used if AMS is not available or if an employee has an AMS managerial profile.

When a manual Form 795-A is completed from the Forms Repository, a narrative/history item for the secured payment must be input on AMS history.

Add the narrative/history once AMS is available if AMS becomes unavailable.

One copy of Form 795-A is required to be printed. DO NOT print double sided. For payments that are being transshipped to SPC for processing, two copies of Form 795-A must be printed.

Refer to the Self-Help Demonstration Tutorials for instructions on completing Form 795-A.