The Brookhaven, Memphis, Andover, Philadelphia, Atlanta, Cincinnati and Fresno campuses have had their Submission Processing Centers closed. The incoming and outgoing mail operations are handled by Accounts Management Campus Support. Procedures for the Campus Support Sites are found in this IRM.

Refer to IRM 1.2.1, Servicewide Policies and Authorities, Policy Statements for Customer Account Services Activities, for information.

The Taxpayer Services Commissioner has overall responsibility for policy related to this IRM. Information is published in this IRM on a yearly basis.

Additional information is found in IRM 1.1.13.7.3, Accounts Management, and IRM 21.1.1, Accounts Management and Compliance Services Overview.

Program Reports: The program reports provided in this IRM are for identification purposes for the Accounts Management Contact Representatives (CRs) and Tax Examiners (TEs). For reports concerning quality, inventory and aged listings, please refer to IRM 1.4.16, Accounts Management Guide for Managers. Aged listings can also be viewed by accessing Control Data Analysis, Project PCD, on the Control-D/Web Access server, which has a login program control.

Program Effectiveness: Program Effectiveness is determined by Accounts Management’s employees successfully using IRM guidance to perform necessary account actions and duties.

Goals, measures and operating guidelines are listed in the yearly Program Letter. Quality data and guidelines for measurement is referenced in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS) and Electronic Products and Services Support.

A list of some of the terms (and definition) used in this IRM are found below. This list is not all inclusive. For details on other acronyms, use the Search feature on the IRS Home Page.

Refer to IRM 1.4.2.1.8, Related Resources, for information on related resources that impact internal controls.

IRS has established procedures to ensure that mail is handled safely. Mailroom employees and all IRS employees who handle mail must follow these procedures to ensure mail is handled in the safest way possible. Employees must open mail in designated mail opening areas and follow the procedures listed below.

Some features of suspicious packages are listed below, but is not all-inclusive. If you have any suspicion about the safety of any package due to the physical appearance or the smell of a package, report it to your manager.

Follow these procedures in the receipt and handling of suspect packages:

Take the following steps:

In addition to reporting the incident to the supervisor, the employee who discovers the incident must remember to do the following:

Each site has an Occupant Emergency Plan (OEP). Familiarize yourself with the Captain for your area and know where you must exit and stand during any evacuation, whether it's weather related or a physical hazard, such as fire or hazardous material. If you have any questions or require additional information, please contact your local FMSS. Managers and/or their designated representatives, as well as all employees, must be familiar with the physical security incident and emergency reporting procedures. IRM 10.2.8.7, Notification and Response, contains additional detailed Incident Reporting guidance.

In many instances, we receive mail that may be charred from a fire on the mail truck, appears to have been mutilated with some type of liquid intentionally or has thick greasy material possibly picked up on the USPS or PDS truck or equipment. If this smell can be absorbed by other documents and possibly make other workers down the line sick, do not continue processing. Put the document in a zip lock bag and contact your FMSS Analyst and/or your Planning and Analysis (PA) Analyst for advice. Disposition of some of these documents are determined on a case by case basis and referred to the Headquarters Analyst for guidance.

System security shall be maintained through the following steps:

If you have any questions about the operation of the machine, ask the Contractor assigned to the Campus.

Managers of Remittance Processing Operations have specific responsibilities relating to the security, internal control, issuance, and disposition of Forms 809, in addition to the care given any remittance handling. Forms 809 is handled with the same care and precision as cash. The following procedures are required when handling Forms 809:

Managers must ensure only appropriate employees have Form 809 books and employees with Form 809 books have only research command codes in their Integrated Data Retrieval System (IDRS) profiles.

Use of the Automated Command Code Access Control System is required to ensure Form 809 book users IDRS profiles are restricted. When managers authorize an employee to have a Form 809 book, they must activate or simultaneously contact the IDRS Unit Security Representative to activate command code RSTRK (Restrict) with Definer R (Form 809 book users).

A command code is considered "sensitive" if it can be used to adjust account balances, change the status of a tax module or account, or affect the tax liability. Sensitive command code combinations are listed in IRM 10.8.34-5, Command Codes Marked as Sensitive in the IDRS Command Code Table, and command codes with sensitive connotation are listed in IRM 10.8.34-7, Command Codes with Sensitive Connotation.

Use of the Automated Command Code Access Control System is required to ensure Form 809 book users IDRS profiles are restricted. Manager must activate or simultaneously contact the IDRS Unit Security Representative to activate command code RSTRK (Restrict) with Definer R. The command codes listed in IRM 10.8.34-9, Restricted Command Codes for the Role: Manual Refund Authorizers and Manual Refund Certifying Officers (RSTRK Definer M), are restricted from the IDRS user profile. See IRM 10.8.34.6.2.1.6.8, Automated Command Code Access Control, for additional information on command codes restriction.

Managers must ensure employees with responsibility for issuing tax receipts to taxpayers are not assigned to control the Form 809 inventory or to review completed Forms 809.

All mail received in Mail Sorting area requires the received date on the postal container.

Mail forwarded to the sorting area is controlled using the following procedures:

Open mail in a controlled and restricted area.

Mail cages are delivered to mail team personnel for opening using Service Center Automated Mail Processing System (SCAMPS), slicers or alternative automated mail opening equipment.

Specific United States Postal Service (USPS) Office normally delivers Post Office Box mail to the IRS in designated trays. Open this mail and rubber band together in bundles and place a tag on the bundle with the PO Box number, current date, and the volume. Place the bundle on the mail rack, log in the finished count for the daily report, and then send it to the Extracting area.

Large mail envelopes and boxes are sorted out. Hand slicers manually slice the mail that cannot be opened by machines. Slice the envelopes received via flats and fats on three sides or turned inside out to ensure removal of contents. If suspicious, follow emergency procedures.

All other mail is processed through mail opening equipment.

Extracted mail in a controlled and restricted environment.

The individual campus determines the presence of statute. Forward all statute delinquent returns with potential Assessment Statute Expiration Date (ASED) to the Statute function for clearance prior to transshipment. For additional information, see IRM 25.6.1, Statute of Limitations Processes and Procedures.

Do not route returns to Statute Control Unit if any of the following conditions are present:

Per IRM 3.11.3.72.2, Statutory Protection Cases, a statute clearance stamp is not required when SPC "B" is present.

The individual campus determines what types of mail, i.e., Directors, TIGTA, etc., that cannot be opened by Campus Support. Those functions must extract their own mail within the confines of the Mailroom. Send all remittances including cash found in these envelopes directed to IRS or misdirected mail directly from Extraction to the Deposit Function.

If a package addressed to a specific function or person contains a Form 3210, Document Transmittal, the individual or designee for the function must sign their Form 3210 and keep the copies. Forward these packages, with Form 3210, to the individual or specific function.

Mail is extracted and date stamped. See IRM 3.10.72.6, IRS Received Date, for date stamping. Stamp the IRS Received Date only on the face of the document in an area that does not cover taxpayer information or the 2-D Bar code on the notices.

Mail is sorted in the following priority order:

Although certain sorts are mandatory per this IRM, it is the prerogative of any campus to add additional sorts either by enhancing a required sort or by introducing a new sort.

Extract undeliverable mail from the envelope, unless a local agreement is in place or the notice can be destroyed. For a complete list of instructions for undeliverable letters and notices see IRM 3.13.62-53, Undeliverable CP Notice and C-Letter Distribution and Mailing Guides.

Route the following undeliverable mail to Accounts Management for resolution:

Route the following specific undeliverable mail to the appropriate Centralized Authorization File (CAF) team for resolution:

Route the following specific undeliverable mail to the appropriate Identity Theft Team for Resolution:

Return Undeliverable, certified/return receipt requested mail to the Campus function that requested it. (DO NOT DETACH USPS FORM 3811, Domestic Return Receipt, from the mail piece.). Follow the table in (8) below for routing certified mail.

Follow the table below to route undeliverable mail:

Sort all undeliverable mail, other than notices, by name or employee number of originator and forward to respective areas.

If undeliverable mail cannot be destroyed, it must always be date stamped in a conspicuous place and the envelope stapled to the front of the unfolded contents.

Campus Support transships all undeliverable mail receipts designated for Files to the appropriate Submission Processing Files. See Exhibit 21.1.7-3, Campus Files Address.

OIC is centralized at the Brookhaven and Memphis Compliance Campuses. Taxpayers are instructed to mail their offer to Brookhaven or Memphis. When an OIC Fee payment is received, the payment is sorted into two categories:

Campus Support must release all OIC mail to the Centralized Offer in Compromise (COIC) employee co-located in Campus Support.

When an Offer in Compromise payment is received in another Campus Support site, route per IRM 21.1.7.10.3, Processing Centralized Offer in Compromise (COIC) Payments.

Insolvency payments or Bankruptcy Trustee checks are mailed to the Philadelphia Campus Support for processing. Campus Support takes the following action on Centralized Insolvency Operation (CIO) mail:

When the checks are returned for processing, see IRM 21.1.7.10.4.2, Processing Insolvency Payment via Paper Check Conversion (PCC).

Any return or document received with a check or money order is classified as "With Remittance" .

Types of possible remittances the IRS campus may receive for processing can include any of the following:

As soon as returned government refund checks are extracted (these checks were payable to an Individual or a Business), Extraction personnel must stamp each check with "Unless for Credit to the United States Treasury this Instrument is Non-Negotiable" . This stamp must not obscure any printing on the face of the check. Stamp the check underneath "Pay to the order of" . Do not overstamp the government check if:

Set up a basket in Extraction area for the Extractor to place checks (including attached correspondence) that are routed to Fresno IVO.

Prepare a Form 3210, Document Transmittal. Enclose the checks (including correspondence, if any) inside a "To be opened by addressee only" envelope and write "IVO Stop M2004" if routing to Fresno. Route the envelope to the Shipping area with a Form 9814 and check "UPS Ground" . Shipping can include the envelope with other receipts that are transshipped to those sites.

Maintain a separate file of these Forms 3210 and attach the Acknowledgement copy to your copy. Follow-up after five days, if no Acknowledgement copy is received. You may provide a fax number to the IVO function to fax the Acknowledgement copy back to you, in lieu of mailing.

If a mixture of items are mailed to you by Homeland Security, the USPS or some other branch of law enforcement, sort the items and mail to the appropriate IVO site, either Fresno or Austin. If any debit cards are included, always mail the package to Fresno IVO External Leads.

Overstamp all payee lines "United States Treasury" at the point of extraction. See IRM 21.1.7.9.12, Overstamping.

See IRM 3.10.72.6.2, Received Date Stamping Requirements, for date stamping of multiple returns and documents received in one envelope. Below are procedures for assembling and routing multiple documents or checks:

Sort as a perfect payment; a notice(s) or check that contains a legible taxpayer name, TIN, one Master File Transaction (MFT) code, one or more tax periods, one remittance and as applicable: report number, designated payment code, and secondary transaction code.

Date stamp a remittance received alone in an envelope addressed to the IRS, no matter the condition (endorsed or not or made out to appropriate payee or not), on the envelope or check stub. Do not stamp over pertinent taxpayer information. Below are procedures for sorting checks as perfect or imperfect:

Double check balance due returns or notices for the presence of a remittance.

All types of remittance are picked up and taken to the Payment preparation area.

See IRM 21.1.7.6.10, Processing Cash and Handling of Currency and Items of Value, for processing any return, document, or misdirected mail to IRS with an item of value other than a check or money order.

See IRM 21.1.7.6.1.1, Large Dollar Remits, for procedures when remittance of at least $50,000 or more is discovered.

The United States Postal Service sorts and delivers mail by PO Box number. Extractors must maintain PO Box integrity.

Mail received without a PO Box is sorted during extracting.

Mail which cannot be identified by extractors is forwarded to the Mail Classification area.

Sort Form 1040 series returns with the following characteristics are routed/transshipped to the correct site where the "ASFR" functions are located. The characteristics are:

Use the following chart to route to the appropriate ASFR function. Prepare a Form 3210 when transshipping outside of your campus and address it to ASFR/CSCO and correct Mail Stop number.

For additional information see IRM 3.10.72.8.1, Special Procedure(s) - IMF Returns.

If the Form 3115 is attached to a return, do not detach. Move Form 3115 to the back and route the return for processing.

When received "loose" , this form is not processed, nor payment deposited. Keep the envelope and staple to the back of the form, prior to routing to the correct address/Mail Stop, as identified below.

If a remit is attached to the Form 3115, leave it attached to the Form. It is not deposited by the Campus.

OSPC ONLY- If the envelope is addressed to Mail Stop 4917 (or OTSA), Ogden, UT 84404, then follow the instructions in this table. If the envelope address does not have a specific Mail Stop number (or OTSA) indicated, then follow the procedures in (5) below.

Use the following chart to determine where to mail the Form 3115 (and payment, if attached).

Employers are no longer required to submit "questionable" Form W-4 unless the IRS requests them in writing.

If any Form W-4 is received, use the following table to determine disposition:

Mail is sorted using local stop numbers and cross referenced to:

Route mail based on the mail routing guides, per SERP Website under Who/Where at Campus Mailing Addresses and Campus Program Locator Guide.

Additional routing information is available in Exhibit 21.1.7-15, Correspondex "C" Letters - Routing Guide, Exhibit 21.1.7-16, Computer Paragraph (CP) Notices - Routing Guide, Exhibit 21.1.7-17, Forms - Routing Guide, and Exhibit 21.1.7-18, Miscellaneous Documents/Forms/Correspondence - Routing Guide.

If Accounts Management's work, route for scanning to Correspondence Imaging Inventory (CII). CII routes the work electronically to the correct site.

Candling is the process of visually inspecting all envelopes after extraction of contents to ensure there are no remaining documents and/or remittances. Candling is done by either:

Candling is performed in two stages:

Extractors perform Initial Candling at a Tingle Table by:

Use the following chart to determine the proper Initial Candling procedure for the various types of envelopes:

For the envelopes with the "fuzzy padding" , it is recommended that each site sort them separately from the other fats/flats. Extraction area can rotate opening of these envelopes among all extractors, (i.e., set up a daily rotation among all in a Unit). This allows the person to prepare by dressing appropriately, securing a face mask, or paper gown, if desired. Try to use the pull tab on the envelope or detach the staples/tape on the end of the package to open the envelope without cutting into the fuzzy padding. Do not slice on three sides or intentionally cut into the fuzzy part of the envelope. Once contents are extracted, drop these envelopes in a separate tagged bag from your other extracted envelopes. This ensures that the fuzz is not distributed throughout your other bagged envelopes and onto the Final Candling table (and those individuals).

Place an Identifying Tag inside or on the container (e.g., bag or container) of all extracted envelopes during Initial Candling. The Identifying Tag (Form 13870 or one locally developed) must contain, the extracting employee’s full name, SEID and the received date. If the extraction date is different than the received date, show both dates on the Identifying Tag. Prior to transporting the bags/buckets to the Final Candling area, someone other than the person who performed the Initial Candling must ensure that the tag is enclosed/attached. If tag is not visible, the "sweeper/runner" must request one from the Extractor prior to transporting to the Final Candling area. Place the tag so that it is easily visible when picked up. Place the tag either as the first item in the center bottom or on top of the contents of the bag. If your campus uses "stickers" , make sure all old stickers are clearly "Xed" (or deleted) before placing your new one on the bag. If your campus uses the red (or colored) buckets (similar to USPS containers), ensure the tag with your Name, SEID and received date is attached.

After the bags have been securely tied at the top to ensure no contents can fall out in transit to the Final Candling area, the "runner/sweeper" transports them to the Final Candling area. Stage and work the bags in received date order. Ensure that the bag is in good condition (no visible holes) before you begin extracting.

SCAMPS defines Flats/Fats based on the size or thickness of the envelope and the capability of the machine to sort and slice it. However, for Extraction of the contents and Candling purposes, follow guidelines based on whether "see-through" , the Extractor's ability to easily cut/slice the envelope easily and quickly, or if the fabric content of the envelope is designed for contents to slide out (which are usually the ones with more plastic content than paper). Always remember that the purpose of Candling is to ensure that no contents are left in the envelope. Final Candlers may identify envelopes that are not sliced on three sides, but the harm to the taxpayer is when items are left in the envelope and not processed timely.

Final Candling has several definitions based on the type of envelope, but it is the final search prior to destruction to find any remaining contents following Extraction.

An employee in the Restricted Area (Campus Support) performs Initial Candling and Final Candling. During Initial Candling, one clerk passes envelopes over the light source while another individual is nearby or in the same unit/group. Final Candling is generally performed at large Final Candling tables, but can be done at an Extraction table. Final Candling is performed no later than three business days after Extraction (five business days during Peak Processing) to meet your Campus Deposit Timeliness Measure.

Boxes, carts, crates, etc., must not block the view of any employee performing Final Candling work. Any employee performing Final Candling remains in clear view of another employee and both are stationed in the Restricted Area. These Final Candling rules apply whether performed at the big tables, or at Extraction Tables. Consider the layout of the restricted area when seating employees to ensure maximum visibility during Final Candling.

If the light on your Extracting Table or Final Candling Table appears dim, or dimmer than normal, contact your Manager to perform the light meter test. If not meeting the minimum standard of 174 FC (Foot Candle) or greater, move to another table until a new bulb is installed.

Clerks identify any Non-Remit item or envelope found not properly sliced during Final Candling. These items or envelopes are given to management to provide feedback to the Extractor. Attach the Extractor's Identifying Tag to the item when routed to the Manager. The Manager determines the disposition of any item found. Non-Remit items are not required on the Form 13592, Final Candling Log.

The employee or designee records all Remit items on Form 13592, Final Candling Log, and dropped in the locked, secure container. Ensure that any checks/money orders found are properly overstamped and attached to the identifying tag (must include extractor's SEID, the official Received Date, etc.)"Double paper clip" the tag and remit item(s) together at the top and side before dropping into the secure container. There are two options for completing the Final Candling Log. In either case, do not record the items until you have completed candling the entire bag:

The Manager reviews the Form 13592, Final Candling Log and validates that all available information is correctly entered and remittance amount matches the content found. The employee who found the remit completes the following columns on the Form 13592 in non-erasable ink:

The Manager completes "RC Initials and Date" column, then make a photocopy. The Manager takes the Original and Photocopy of the log, along with the remit(s) to the Deposit Function. Perform this transfer of remit(s) to Deposit as many times in a day as necessary to ensure timely deposit rules are met. Transfer remit(s) at a designated time set by Deposit that allows them enough time to process the payment through RS-PCC. Secure all remaining remits found in Final Candling after the last daily transfer in a secure box or designated area temporarily, or overnight. Deposit any remit of $5,000 or more on same day discovered, if possible. Take the previous day's remit items to Deposit the following day in the first transfer. Make every attempt to get your Friday finds to Deposit in time for them to process them. Be especially careful that only small volumes of Candling finds are held over a weekend, especially a holiday weekend.

Upon receipt of the Remit(s) and the Log Sheet, a designated Deposit employee initials and date the original copy of the Form 13592 log, indicating receipt of the Remit in the "Deposit Initials and Date" column. Leave the photocopy of the log with Deposit function and return the original signed (initialed) copy of the Form 13592 log sheet book to the Final Candling area. You can continue filling up the entire page if it is the same workday. If the sheet is full, another sheet started, or more than one sheet was needed for the same day, mark the sheets "Page 1 of X" , etc., at the end of the day, or before starting a new sheet the following workday.

Keep Form(s) 13592, Receipt and Control Final Candling Log, in the Final Candling area for recording any contents found during Final Candling. Keep all logs in one logbook separated by Month tabs in consecutive date order. Review the logbook monthly. Retention period is one year, including the current month for the log sheets.

After Final Candling, place the envelopes in secure containers prior to destruction, recycling, etc., The manager instructs you where to place the containers of empty envelopes, adhering to guidelines in IRM 1.4.6.5.17, Disposition and Destruction. Do not use the empty envelopes for any purpose, such as storing items, displaying on the wall as a "Job Aid" , etc., Refer to IRM 10.5.1.4.1, Employees/Personnel.

Candling Equipment Maintenance - (for Management Officials Only)

Attach envelopes to the back left side of returns or documents in a vertical position ensuring postmark is facing outward. When envelope is too long, attach in a horizontal position.

If you attach the envelope to a tax return or correspondence, you must slice the envelope on 3 sides or pass the envelope over the light on an Extracting table.

For the larger USPS, FedEx, UPS, etc., envelopes/fats/flats/packages, you can either: tear the shipping label off of the envelope/box and attach to the back of the return in the upper left with the postmark/shipping label facing outward, tear off the back side of the envelope, fold the remainder in half, and attach to the back of the return with the postmark/shipping label facing outward.

Always attach envelopes and stamp received date on the following:

When multiple returns or documents are received in one envelope and each requires an envelope, attach envelope to oldest tax period return and stamp the received date. On the remaining returns, use a Dual Date stamp or stamp the postmark date on the others on the top left side margin with the earliest postmark date shown on the envelope and the received date in the normal area. For envelopes that do not specify the postmark date or drop-off date, refer to IRM 3.10.72.6.2.4, Determining Postmark Date, to determine the postmark date to stamp.

When any "Amended Return", "Claim for Refund", or "Request for Abatement" (e.g., Form 1040-X, Form 1120-X, Form 720X, Form CT-1X, Form 941-X series, Form 1045, Form 1139, Form 8379, or Form 8849) is received:

Take the following actions for any tax returns received in an envelope addressed to IRS which should have been filed with a state or local jurisdiction, the District of Columbia, the Commonwealth of Puerto Rico, Guam, Virgin Islands, Northern Mariana Islands, and American Samoa or any possession/territory of the United States.

With-Remit: When a federal return is received with state mail or correspondence for the State:

Non-Remit: When a Federal return is received with state mail:

Route all loose State tax returns, as well as a taxpayer's State e-file form(s) such as Form 8453, Form 8453-OL, or Form 8454 to the appropriate state.

Route all misdirected State mail to the appropriate state, unless a copy of a State tax return, or other State documents is attached to one of the following. If attached, keep together and route to the appropriate function.

When erroneously mailed/delivered returns to a state agency are received by IRS with an envelope that is addressed to state agency, then date stamp the return with IRS received date and attach the envelope. If no envelope is available, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ date stamp return and consider not timely filed.

Envelopes addressed to IRS that are erroneously delivered by postal service to the state taxing agency, are considered timely if:

When U.S. currency is received in any amount in the Extracting function, it must immediately be taken to the manager.

If Debit Cards are returned by another taxpayer (delivered to an address where recipient does not reside) or intercepted by the USPS (items returned in a USPS envelope and contain a note indicating "possible fraud" ), (do not slice the envelope from the debit card company). If the envelope was sliced, staple or tape it back together.

When any item of value, other than U.S. currency is discovered, see IRM 21.1.7.9.17, Unacceptable Payments. An item of value can be gold, silver, jewelry, savings bonds, postage stamps, Treasury notes/bonds, stocks, etc.

Foreign currency is not acceptable for payment of federal income taxes. Transship foreign currency to Submission Processing.

When postage stamps are received in amounts less than $3, cross through and permanently affix stamps to related return or document and retain in regular work-flow.

A teller from the Deposit Function is responsible for collecting the locked container contents. If the discovered item(s) is not retrieved at least once daily, per shift, the Extracting Manager informs the Deposit Manager. The Manager opens the envelope(s) and verifies the content with the teller. The teller initials and dates the Form 4287 that the items listed were received. The Manager retains the duplicate copy as proof of discovery and gives the item to the Deposit Function with the other 2 parts of the Form 4287.

Refer to IRM 3.8.46, Discovered Remittance, for complete processing instructions.

When a Refund Anticipation Loan (RAL) check is intercepted and returned by the bank, route the payment to Integrity and Return Verification Operation (RIVO) at the address below on a separate Form 3210, Document Transmittal by Overnight Traceable Mail Delivery. In the remarks section of the Form 3210 write "Anticipated Loan Check" .

Whenever a taxpayer returns a RAL check with correspondence indicating that ID Theft may be involved, (typically in these cases, the taxpayer claims they were not entitled to the refund) or if a Return Integrity and Verification Operation (RIVO) issued letter (i.e., 4115C or 4464C) is attached, route the check and correspondence to the following address on Form 3210 by Overnight Traceable Mail Delivery.

If remittance, tax return, or document indicates the payment is for the erroneous portion of a refund that the taxpayer believes is too large an amount, or any credit the taxpayer feels they are not entitled to, transship to IVO at the address below on Form 3210.

Automated Collection System (ACS) mail is usually identified upon receipt through the special ACS post office box. Sort and route all imperfect ACS mail with-remit or payment with indication of "levy" to Payment Perfection (including the Source Document or a copy) for IDRS research to post to the earliest Collection Statute Expiration Date (CSED). Sort and route all non-remit ACS mail to ACS Support.

The designated Post Office Boxes for ACS mail are:

Always date stamp ACS mail and attach the envelope. If correspondence or multiple forms with multiple remits come in the same envelope, try to match up the individual remit with the source document, then route to Deposit in the correct order.

In addition to the unique PO Box for ACS mail printed on the notice, ACS mail is also any Form 668-A(c), Form 668-W(c), Form 668-W (ICS), Form 8519, or LT/LP letter.

Taxpayers may submit a returned Advance Child Tax Credit (Advance CTC) payment as a personal check, money order or Treasury Check.

Post repayments of an Advance Child Tax Credit payment made by personal check or money order with a TC 670 designated payment code (DPC) 63. The DPC 63 triggers a systemic reversal of the credit reference number (CRN) 272. The posting of the payment with DPC 63 stops future payments from going out. Post the payment to the 2021 tax year module.

If a taxpayer returns a Treasury Check with a check legend indicating "Advance Child Tax Credit", forward the Returned Refund/Rebate Check along with any document(s) to the Refund Inquiry Unit in a sealed envelope or container using Form 3210, Document Transmittal. Form 3210 must list the following information from each check; check symbol, check number, and amount. If the Refund Inquiry Unit is located in another building, seal the Returned Treasury Checks in an envelope and place in a lockable canvas bag or container, or double wrap and double seal in an opaque paper envelope or box.

Scan correspondence submitted with repayment of the Advance CTC to CII.

See IRM 21.6.3.4.1.24.2, Advance CTC, for additional information on the credit.

If a taxpayer returns a personal check or money order indicating they received a direct deposit in error (intended for a different taxpayer), transship the payment and any correspondence to a tax processing center to post the payment to Unidentified.

Route returned Treasury Checks from a taxpayer who received it in error to Refund Inquiry and include any correspondence submitted with the check.

Taxpayers may submit a returned Economic Impact Payment (EIP) as a personal check or money order with a notation indicating the return of "EIP20XX", "Economic Impact Payment", "stimulus", etc.

Process the returned payment as a TC 670 DPC 65 with a secondary TC 570 to Tax Year 20XX tax module for the appropriate TIN. If the EIP was issued on a joint tax return with a deceased individual, then post the repayment to the surviving spouse’s 20XX tax module, where the refund transaction posted.

If a taxpayer returns a Treasury Check with a check legend indicating “Economic Impact Payment”, forward the Returned Refund/Rebate Check along with any document(s) to the Refund Inquiry Unit in a sealed envelope or container using Form 3210, Document Transmittal. Form 3210 must list the following information from each check; check symbol, check number, and amount. If the Refund Inquiry Unit is located in another building, seal the Returned Treasury Checks in an envelope and place in a lockable canvas bag or container, or double wrap and double seal in an opaque paper envelope or box.

If a taxpayer returns a Debit Card indicating “Economic Impact Payment”, forward the Returned Debit Card along with any document(s) to Fiserv/Metabank in a sealed envelope or container using Form 3210, Document Transmittal. Form 3210 must list the Debit Card Number. Forward to Fiserv at this address: Fiserv Attn: RAPID 7007 North 97th Circle Omaha, NE 68122.

If a taxpayer sends in a check for $7.50 with an indication the payment is for replacement of an economic impact payment debit card, return the payment to the taxpayer using Letter 1687C, Unidentified Payment/Credit, containing the following selectable paragraphs (or Letter 8121 using just the verbiage):

If a taxpayer returns a personal check or money order for a direct deposit they received in error (intended for a different taxpayer), transship the payment and any correspondence to a tax processing center to post the payment to Unidentified.

Route returned Treasury Checks from a taxpayer who received it in error to Refund Inquiry and include any correspondence submitted with the check.

When a remittance is received with documentation stating it is for repayment of the First-Time Homebuyer Credit, process the payment with the following:

Remittances received with an overpayment notice (CP 12, CP 12M, CP 13, or CP 24), post these payments with a TC 670/570.

If Form 1040NR has an SSN and/or the "Individual" box is checked, process as IMF:

If Form 1040NR has an EIN and/or the "Estate or Trust" box is checked, date stamp the return and transship return with payment using Form 3210 to Kansas City for processing as NMF.

Form 1041-T, Allocation of Estimated Tax Payments to Beneficiaries, received alone with remittance:

Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes, is received with Form 941, do not detach. Route Form 941 and Form 4219 to Submission Processing. Process payment through RS-PCC as follows:

Form 4219 received without Form 941, process payment using tax information from Form 4219. Use EIN from Form 4219, line two, and tax period from line four. Process payment through RS-PCC as follows:

When Form 9465, Installment Agreement Request, is received with remittances, process through RS-PCC as follows:

Campus Support should not transship Installment Agreement User Fees to Submission Processing sites, unless they are unable to process the payment through RS-PCC. Apply the full amount of the payment to the taxpayer's account using the appropriate payment Transaction Code.

Automated Collection System (ACS) mail is usually identified upon receipt through the special ACS Post Office box. See IRM 21.1.7.6.13, Sorting and Routing Automated Collection System Mail, (2), for a list of special ACS Post Office Boxes. Sort all imperfect ACS mail with payment with indication of "levy" and route to Payment Perfection.

ACS payments can be defined as:

Remittance received with notice, form, or correspondence process using the following procedures:

For third-party payments received with Forms 668A(C) and 668W(C), 668W(ACS), Notices of Levy, process as follows:

See IRM 3.8.45.10.4, Automated Collection System (ACS), for more guidance.

Preparing payments for processing:

To process payments through RS-PCC, verify all payments contain all of the following:

Use the appropriate Designated Payment Code (DPC) with input of TCs 640, 670, 680, 690, 694 and 700 unless the DPC is 00. It is not required to enter DPC 00 into RS-PCC. Use the DPC Codes as follows:

The valid secondary transaction codes for RS-PCC are listed below:

Campus Support access Batch Block Tracking System (BBTS) to obtain a Remittance Processing System Identification (RPSID) number for each batch of work and print Form 1332- BBTS, Block and Selection Record, and Form 9382-BBTS, Batch Transmittal. See Exhibit 21.1.7-14, Generate Remittance Processing System Identification (RPSID) Number, to generate a RPSID number.

Deliver payments with Form 1332-BBTS and Form 9382-BBTS to Remittance Strategy for Paper Check Conversion (RS-PCC) area for processing.

Maintain a log book with the RPSID ranges. This allows the user to know the next range to print for a category. The retention of the logbook is one year after end of the processing year.

Make a copy of the form to use as a source document and route the original return to appropriate area for processing. Follow the procedure below for processing the payment:

This section provides general guidance only for Payment Perfection function within Campus Support.

The Payment Perfection function within Campus Support performs analysis and research on remittances and returns/documents that require additional preparation prior to depositing money. They ensure all taxpayer information is available to credit taxpayer accounts. Checks for $50,000 and over are identified as a large check and receive priority handling. Process each of these checks by itself in a separate batch through RS-PCC.

Route all documents that require additional perfection before depositing the money through Remittance Strategy for Paper Check Conversion (RS-PCC) to Payment Perfection function for IDRS research.

See IRM 21.1.7.10.1.12, Checks that Cannot be Processed Through Remittance Strategy for Paper Check Conversion (RS-PCC), for payments that cannot be processed through RS-PCC.

Preparing Payments for transshipping:

See IRM 21.1.7.12, Transshipping Payments, for additional information.

Check to determine if a name and TIN are present on attached correspondence or check. It is not necessary to forward payments for research if a TIN and name are present. The document or envelope can be utilized as the payment source document. Forward these payments to the Form 3210 preparation area for transshipment. If TIN and name are not present, forward to Payment Research area.

Payment Preparation area photocopies any correspondence/claims necessary for payment voucher and/or tears off necessary coupons for payment voucher.

Overstamp all payee lines "United States Treasury" at the point of extraction, except for the following:

See Exhibit 21.1.7-4, Overstamping.

If remittance is not made payable to the United States Treasury, or one of the acceptable payees listed in Exhibit 21.1.7-4, Overstamping, return the remittance to the taxpayer with Letter 4630.

See IRM 21.1.7.6.9, Tax Returns Addressed to IRS Which Should Have Been Filed With State/Local Jurisdictions, if remittance is received with state or local tax return.

Mail-opening equipment may mutilate checks during processing. When this occurs, remittance processors tape the check back together and place in a transparent sleeve. Financial institutions determine if a mutilated check may be processed.

Payment Perfection receives all Government Checks from the Extraction Unit that have been stamped below the "Pay to the order of" line with the following statement: "UNLESS FOR CREDIT TO THE UNITED STATES TREASURY, THIS INSTRUMENT IS NON-NEGOTIABLE".

Payment Perfection separates the valid government checks for payment of taxes from the returned refund checks.

All remittances where the payee line is made payable to the United States Treasury, Internal Revenue Service, Commissioner, Department of the Treasury, Social Security Administration or variations of any agency or department of the United States Government should be construed as a payment to the United States Government.

Process the valid government checks for payment of taxes through normal processing.

Forward the Returned Refund/Rebate Checks, along with any document(s), to the Refund Inquiry Unit with Form 3210, Document Transmittal. Form 3210 lists the following information from each check:

If an endorsed returned Refund/Rebate Check accompanies a valid payment of taxes, process as follows:

The Supervisor conducts Managerial reviews document at least quarterly to ensure adherence to internal controls for the security of the returned refund checks forwarded to Refund Inquiry on Form 3210. Management may, at their discretion, conduct these managerial reviews at more frequent intervals. The review ensures all Form 3210 sent to Refund Inquiry are received back and acknowledged with a signature from the appropriate Refund Inquiry official.

See IRM 21.1.7.6.1, Extraction of Envelope Contents with Remittance, for additional information on return of government checks with indication of ID Theft for Fraud.

See IRM 21.1.7.9.25, Non IRS Return Refund Checks, to return non IRS refund checks

Payment Research researches correspondence and IDRS for identifying information. See IRM 21.1.7.9.10.2, Basic Manual IDRS Research for Payment Perfection.

Clerk reviews payments for entity information using the following IDRS command codes. Refer to the SERP IDRS Command Codes Job Aid:

If identifying entity information is found, complete documentation with the following information on IDRS print:

Print screen associated with entity posting information and attach to remittance.

If unable to process the payment through RS-PCC, follow "Form 3210 Preparation" procedures.

If identifying entity information is not found, or does not match the remittance:

Unacceptable Payment of Taxes are items that the Depository Bank does not accept as payment. When any of the following items are found in the Payment Research Unit, return items to the taxpayer with a Letter 4630.

Return the items of monetary value of $10 or more by certified mail, and items under $10 by regular mail within 24 hours of receipt. Process accompanying returns/documents as non-remit.

Items of value that cannot be returned because the taxpayer cannot be identified, the taxpayer does not accept, or the items are undeliverable, are maintained in a locked safe for the current year plus three years.

Send the credit card back to the taxpayer, via certified mail, along with a letter advising the taxpayer that the IRS does not have the capability to process credit card payment transactions when the credit card or credit card information is sent in with the return. See IRM 21.1.7.6, Extraction of Envelope Contents, (10).

Send the debit card back to the taxpayer, via certified mail, along with Letter 4630 advising the taxpayer that the IRS does not have the capability to process debit card payment transactions.

Take extreme care to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope. See IRM 21.3.3.4.25, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors.

Use the following table to determine how to process payment:

Remittances of $100 million or more are not accepted from taxpayers. Return remittance to the taxpayer by overnight mail if an address is provided or by certified mail if only a PO Box Number is available. Stamp the check Non-Negotiable. Using Letter 4630, inform the taxpayer that the IRS can no longer accept a single check, money order or cashier’s check for $100 Million or more. Include instructions to follow guidance at www.irs.gov/payments for making same day wire payments or to submit multiple checks, money orders or cashier’s checks to pay their tax obligations. See IRM 3.8.45.1.3, Cash Management Responsibilities.

Notify HQ Analyst Cindy Weaver by email. Include a copy of the check in the email, a copy of the extension to file if one is received, and the following:

Retain copies of the check, forms and letter returned to the taxpayer for one year following the end of the processing year.

See IRM 3.8.45.1.3, Cash Management Responsibilities, for additional information.

Cash and non-cash remittances, found after the mail opening operation, are discovered remittances. Follow the procedures in IRM 3.8.46, Discovered Remittance.

The discovering function sends a photocopy of the completed Form 4287, Record of Discovered Remittances, attached to a sealed envelope labeled "Campus Support Stop XXX" .

After opening the envelope, Campus Support takes the following actions:

If no cash or items of value are found, a separateForm 4287, Record of Discovered Remittances, is prepared for each business day that no cash or items of value were discovered. "No Cash" is annotated in large letters across the Form along with the date.

Retention for Forms 4287, Record of Discovered Remittances, is one year after the end of the processing year per Document 12990, Records and Information Management Record Control Schedules, Tax Administration – Taxpayer Services (Job No. NC1–58– 85–10, Item 137).

A multiple remittance (also referred to as "Multi") is two or more remittances received with a single return/document.

When processing accompanying return/voucher/notice as the posting document, the following applies:

If a payment posting document is needed, photocopy the original correspondence to forward with the payment. Send the original correspondence to the appropriate business function.

A split remittance is one remittance received with more than one return/document and/or more than one tax period.

Prepare adding machine tape for each Multi/Split return/document edited amount and total. On the same tape list, check amounts and total. Verify that both totals are equal. Attach adding machine tape to front of the first return/document.

Campus Support began to process multiple/split remittances through RS-PCC on December 20, 2010.

Splits and Multis may be combined if more than one return or document is received with more than one remittance. This is called a complex split.

Edit "M" and the number of remittances in the upper left hand corner of both the remittances and returns/documents.

Edit "S" and the number of returns/documents in upper left corner of both the remittances and returns/documents.

Prepare an adding machine tape totaling all the remittances, then another adding machine tape totaling all the returns/documents. Verify both totals are equal. Attach the tapes to the front of the first document.

If a Bill of Exchange or Registered Bill of Exchange is received from a taxpayer authorizing the campus to settle their account through Fedwire, send everything received to the following address:

Complete Form 9814, Request for Mail/Shipping Service, and check "Next Day Air" and "Remittances and Payments" boxes. Forward to your Shipping area.

Route Offshore Voluntary Disclosure Tax Payments (OVDP) and/or amended returns (IMF Only) via overnight traceable method to the Austin Submission Processing Center for specialized processing. Send all tax payments on the day of receipt or as soon as possible the next business day to:

Process checks received at Campus Support for the Bureau of Public Debt by following the procedures below:

If a non IRS refund check is received from a taxpayer, mail it to:
Department of the Treasury
Bureau of Fiscal Service
PO Box 51315
Philadelphia, PA 19115-6318

Payments received with information returns, such as Form W-2G, Form 1096, Form 1098, Form 1099 series, Form 5498, and Form 8038, cannot be used as a source document.

If a payment is received with an Enterprise Computer Center at Detroit Computing Center (ECC-DET)≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ in response to a Form 1099 Series Information Return with or without correspondence or a tax return, DO NOT apply the payment to this EIN. Return the payment to the taxpayer with a Letter 4630 or Form 8121, Return of Unacceptable Payment, with the following: We are returning your payment of [$$$] dated [mm/dd/yyyy]. The payment appears to have been made in response to our sending you a Form 1099[???] for calendar year [yyyy]. Form 1099[???] is not a tax bill; it provides information on interest income that you should report if you are required to file a tax return. Therefore, no payment is required.

Correspondence stating "Stop Interest" , "pursuant to IRC 6603" or "Rev. Proc. 2005-18" , is processed as an IRC 6603 deposit. These payments are routed to Submission Processing and processed through Manual Deposit with 999 DLN blocking. Transship to Submission Processing on a separate Form 3210 stating "Cash Bond" . Make a copy of the source document and send with payment. Route original to the appropriate function.

Checks that state: "NOT FOR DEPOSIT" , "EFT ONLY" , "FOR DISCHARGE OF DEBT" and/or "WITHOUT RECOURSE" on the back are bad checks identified as part of a refund scheme. If you receive one of these checks, do not process. Checks marked "not for deposit" are not negotiable. Forward the non-negotiable instruments with Form 3210, Document Transmittal, to the Frivolous Filer Unit at the address below:

Campuses are receiving questionable remittances that resemble checks and money orders. In most cases, these remittances show the taxpayer and the "United States Bureau of Internal Revenue" as payees. The bogus remittances may include other identifying characteristics. DO NOT PROCESS ANY REMITTANCES CONTAINING THE FOLLOWING CHARACTERISTICS:

A large majority of the bogus remittances are received by "Certified" or "Registered" mail. They may be accompanied by the following documents:

Upon receipt of a suspicious remittance, process using the following procedures.

See IRM 25.25.10.3, Referrals to Frivolous Return Program, for additional information.

Campus Support may receive Department of Justice Criminal Restitution Payments. The checks are United State Treasury checks. The top of the check has a statement "US District Court" .

Department Of Justice (DOJ) Criminal Restitution Payments are be processed at Kansas City. Criminal restitution payments received at Campus Support sites are be transshipped through overnight traceable mail to the following address:

If Campus Support receives a payment made payable to Clerk, United State Tax Court in the amount of $60.00 and the taxpayer is petitioning the court, route the check and all attachment to the following address:

Campus Support processes perfect payments using RS-PCC. RS-PCC interfaces with Electronic Federal Payment Posting System (EFPPS) that enables Campus Support to electronically process paper remittances at the point of receipt. The checks are scanned; taxpayer accounts are debited by Fiscal Service; and the posting information is sent to EFPPS for account posting.

The web-based system has the capability to process split checks (one check to multiple tax modules), multiple checks (multiple checks to one or more tax modules), secondary/tertiary transactions, perform key verification, and entity validation.

RS-PCC payments are identified on IDRS by the literal EFT- TRACE and a DLN beginning with the number "81," "82" or "83."

Position 8 and 9, Specific Campus or TAC Site:

If the taxpayer has designated form type, tax year, TIN (SSN or EIN), and name control, use the taxpayer's intent when applying payments. See IRM 21.1.7.9.10.3, Analysis of Payments by Payment Perfection, for additional information. Payments are processed as follows:

Campus Support is responsible for taking steps to deposit checks as follows:

Campus Support identifies questionable remittances. See IRM 21.1.7.9.29, Questionable Payments.

See IRM 21.1.7.10.1.12, Checks that Cannot be Processed Through Remittance Strategy for Paper Check Conversion (RS-PCC), for a list of payments that cannot be processed through RS-PCC.

Campus Support management monitors workload to determine if transshipment is necessary. Before transshipping payments to Submission Processing, contact AM Headquarter Campus Support Analyst and Submission Processing (SP) Headquarter RS-PCC Analyst with the IRS received date and the volume of checks being transshipped.

When RS-PCC is down, notify Accounts Management (AM) Headquarter Campus Support Analyst and Submission Processing (SP) Headquarter RS-PCC Analyst immediately.

If RS-PCC is down for more than one day, transship payments to Submission Processing after contacting AM Headquarter Campus Support Analyst and Submission Processing (SP) Headquarter RS-PCC Analyst with the volume of checks being transshipped and the IRS received date.

Notify the SP site prior to transshipping payments. Provide them with the number of payments, IRS received date and the date the payments are scheduled for transshipping.

Checks that cannot be processed through PCC:

Offer in Compromise (OIC) is centralized at the Brookhaven and Memphis Compliance Campuses. Taxpayers are instructed to mail their offer to Brookhaven or Memphis based on where they reside. The following table shows the routing per state:

Campus Support releases all OIC mail to the Centralized Offer in Compromise (COIC) employee co-located in Campus Support.

Centralized Offer in Compromise is responsible for the following:

Centralized Offer in Compromise (COIC) is responsible for completing Form 3244, for payments processed through Remittance Strategy for Payments via Paper Check Conversion (RS-PCC) with the following information:

When Form 3210, Document Transmittal, is received from COIC, Campus Support:

Insolvency payments or Bankruptcy Trustee checks are sent to the Philadelphia Campus Support for processing. CFO established and authorized the use of a "suspense" account for the deposit of these remittances prior to the research and application of the payment to the taxpayers’ accounts. The purpose of this process is to expedite the government's availability of funds for these large dollar payments.

Quality Review reviews the following for accuracy:

After review is complete, the reviewer documents errors and provides report to manager at end of day.

Separate the three copies of Form 3210, Document Transmittal.

All Forms 3210 attached to the corresponding envelope are:

Remove paper clipped copies of Form 3210 from envelope and retain.

Place completed envelopes in transshipping box.

Label box with correct site.

Send to UPS station.

To effectively control and monitor the transshipped documents, a log/report is maintained. The log/report includes all information concerning the shipment received:

Special care is taken when shipping remittances to ensure the security of remittances during transit. When delivering via Overnight Delivery Request, the transshipped box has the tracking number on the request.

The coordinator at the shipping site notifies, via email, the coordinator at the receiving site of the impending transshipments with details of the shipment each day (i.e., how many boxes shipped, volumes, time shipped, tracking numbers, etc.).

The originating office maintains suspense copies of Form 3210 with instructions to document when the acknowledgement copy is received.

Place suspense copies of Form 3210 in a review file and check daily to verify the document has been received.

The acknowledged copies of all Forms 3210 received are stamped with the date received.

If, after ten (10) business days for payments and twenty (20) business days for non-payments the receipt has not been acknowledged, the originator prepares a follow-up to resolve the missing acknowledgement. Employees document the actions taken. The documentation is either recorded on, or attached to, the originator’s copy of the Form 3210.

Supervisors are responsible for conducting and documenting quarterly Managerial Reviews to ensure that procedures are being followed. Management may, at its discretion, conduct these managerial reviews at more frequent intervals.

Form 3210, Document Transmittal, can be destroyed after one year, per Document 12990, Records and Information Management Record Control Schedules item number 91 of TAX ADMINISTRATION - TAXPAYER SERVICES RECORDS.

Source document folders are received daily from the campus work areas such as Accounts Management, Collection, Examination, etc., Folders are received in Campus Support on batch carts or in boxes. Folders contain the original source documents used by Accounts Management and Compliance employees after inputting transactions to IDRS. Separate folders are used by employees for each type of input (Doc 54, 47, credit transfers, TC 930, SS4, etc.). Process as follows:

To facilitate timely shelving of source documents, areas send source document folders to the Submission Processing Files Function within five days of input.

Campus work areas may request documents via IDRS input or Form 2275, Records Request, Charge and Recharge. After the applicable Campus Files site or Federal Records Center service fulfills the document request, the documents are forwarded to Campus Support for distribution. Process as follows:

Documents/returns needing to be refiled are received daily from the various campus work areas. Campus Support ships these items to appropriate Submission Processing Files on a daily basis. Process as follows: