The Field Office Payment Processing Program in Submission Processing includes:

Every employee is accountable for a remittance they receive or collect on behalf of the IRS. By law, Internal Revenue Code (IRC) 7804(c) imposes liability against any officer or employee of the IRS or Treasury Department who fails to account for and pay over any amount of money or property collected or received in connection with the Internal Revenue Law. The statute does not require intentional misconduct, such as willfulness, on the part of the employee.

The IRS mission is to provide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

The IRS frames internal controls by principles outlined in Standards for Internal Control in the Federal Government, GAO-14-704G. Internal control is a process used by management to help achieve its objective.

Government funds collected are generally deposited within three banking days (Title 31, U.S. C § 3302). Internal Revenue Code § 7809 further requires a 24-hour deposit standard for tax collections.

Ethical conduct for IRS employees is explained in Document 12011, IRS Ethics Handbook.

Treasury Financial Manual (TFM).

Field Office Payment Processing Unit Clerk. A Field Office Payment Processing Unit Clerk may be assigned any of the following duties:

Field Office Payment Processing Campus Manager.
Managers in the Receipt and Control Operation are responsible for the receipt, safeguard, accuracy, and timely deposit of all monies received in payment to the Government through IRS. The Field Office Payment Processing campus manager must also:

Functional areas are responsible for reviewing the information in this IRM annually to ensure accuracy, consistency, and to promote effective program administration.

Campus local management must develop and submit a Corrective Action Plan for items cited for improvement.

The e-Trak 809 Database System provides program management reports for reviews including:

Program Controls - Taxpayer Services is committed to an effective Internal Control performance review process to demonstrate the IRS commitment to high standards for controls over hardcopy receipts. The Field Office Payment Processing Program internal controls are reviewed monthly. Refer to IRM 3.0.276 General, Scorecard Performance Measure Process - Internal Control Review.
A review of program items is conducted annually by a designee of Field Director Submission Processing.

Terms used in Field Office Payment Processing are described in the table.

Acronyms used in the Field Office Payment Processing Program include:

The following table lists the primary sources of IRM guidance for Submission Processing remittance processors:

Field Office Payment Processing Program sites include:

Field function remittance IRMs include:

IRS primary guidance on other important areas include:

This IRM is updated and published annually after review and concurrence by impacted stakeholders according to the clearance process established in IRM 1.11.9, Internal Management Documents, Clearing and Approving Internal Management Documents (IMDs).

Functional areas are responsible for reviewing the information in this IRM annually to ensure accuracy, consistency, and to promote effective program administration.

Public Trust and Integrity. The public can trust that remittance processing is timely, accurate and conducted with the highest integrity. Functional remittance policy reflects law governing money and finance and standards for internal control in the federal government. Ethical conduct for federal employees is explained in Document 12011 IRS Ethics Handbook.

24-Hour Deposit Standard. We deposit tax payments quickly, generally within 24 hours. The standard for remittances collected in field offices to be processed on the day of receipt or by the next business day.
For payments processed locally electronically, the 24-hour deposit standard is met by scanning the paper check and submitting it for deposit no later than the first business day after the date of receipt of the check.
At campuses that process receipts received in the mail, remittances of $100,000 or more are deposited on the day of extraction. If extracted after the daily deposit, the remittance is deposited with the next scheduled deposit.

Large dollars ($100,000 or more) must be deposited on the day of extraction. If the remittance is extracted after the daily cut-off time for processing the daily deposit, the remittance must be deposited with the next scheduled deposit that will be delivered to the depository.
Large dollars ($100,000 or more) received in field offices must be sent on the day of receipt or processed on RS-PCC on the day of receipt.

The 24-hour deposit standard also requires that courier authorized TACs deposit cash (revenue receipts) within 24 hours. Schedule courier pickups to deposit on the day of the appointment to ensure deposit within 24 hours. If a collected remittance has to be forwarded to the campus for processing, then forward on the day of receipt or by the next business day.
For RSPCC processing, the 24-hour deposit standard is met by scanning the paper check and submitting it for deposit no later than the first business day after the date of receipt of the check.

Over the Counter Deposit Endpoint Timeliness. Over the counter deposit endpoints (TACs pre-approved by management) must limit deposits to one per day and must make deposits for credit to the U.S. Treasury's account without delay. Deposit receipts totaling $5,000 or more on the same day as received if possible. Deposits will be made as late as possible prior to the specified cutoff time to maximize daily deposit amounts. Collections totaling less than $5,000 may be accumulated and deposited when the total reaches $5,000. However, deposits must be made by Thursday of each week, regardless of the amount accumulated.

Bureau of the Fiscal Service provides financial services to IRS and other federal agencies using fiscal or designated financial agents or depositaries.

Accuracy. Handle a taxpayer remittance accurately and precisely. Record the exact money amount to the penny and credit to the correct tax account.
Record each payment transaction accurately. Do not round cash money amounts.
Maintain the integrity of the IRS received date. Credit each account for the earliest date received at the IRS, Department of Treasury, or by an IRS official. Use an official authorized IRS date stamp only. See IRM 3.8.44, Deposit Activity - Campus Deposit Activity. Refer to Exhibit 3.8.44-1. IRM 3.10.72, Campus Mail and Work Control - Receiving, Extracting and Sorting Figure 3.10.72-5 Elements of an Official IRS Received Date Stamp.

Accuracy of information on systems. Enter data accurately into IRS processing systems, including the e-Trak 809 Database System and all IRS processing systems.

Accuracy of Over the Counter Currency Deposits. The Bureau of the Fiscal Service requires that all agencies record denominations of currency volumes in preparation of over the counter currency deposits effective July 1, 2024.

Accountability. A custodian of government funds is accountable. If necessary to transfer funds to another employee for processing, then establish an audit trail to ensure clear accountability. Refer to IRM 3.0.167, Losses and Shortages for additional information.

Receipt for Payment of Taxes. Every cash paying taxpayer must be issued an official completed Form 809, Receipt for Payment of Taxes for a tax payment, fee, or shared responsibility payment under the Affordable Care Act (ACA). Issue Form 809 for other types of payment if the taxpayer requests an official receipt. Form 809 is the official receipt for payment.

Separation of Duties Internal Control.
Key duties and responsibilities for payment processing are separate from duties and responsibilities for adjustment transactions and handling any related assets are separate.
For example, a payment processor cannot initiate an adjustment on IDRS, OTCnet or any other system that could change a tax. tax liability or financial deposit account.
Individuals with badge access to the secure area of Receipt and Control must have restricted IDRS access if they have access to IDRS at all.
Payment processors have research command codes and cannot adjust or change the liability in tax accounts to maintain this internal control standard. Refer to IRM 3.8.47.4.6 and IRM 3.8.47.4.7.

Cash payment. All legal U.S. tender (cash) is acceptable for payment of taxes, but the IRS cannot accept cash at every location.

IRS Taxpayer Assistance Centers accept cash payments by appointment only. IRS offices do not make change.

Cash is handled with precision.

Do not send cash in the mail (even if you receive cash).
Cash must be converted to a cashier’s check or money order and sent to Submission Processing Center for processing unless an official courier to a Treasury General Account (TGA) bank is in place by management.
Claim cash conversion expense by submitting an approved Standard Form 1034, Public Voucher for Purchases and Services Other than Personal to the Beckley Finance Center (BFC). E-mail the scanned SF 1034 to *CFO BFC Invoice Link or fax to EEfax number (855) 787-4385, (855) 787-4388, or (855) 787-4818.

Cash is turned in daily, recorded and secured in a safe until the next business day’s deposit.

Every customer remitting a cash payment for federal income tax, fee, or ACA payment must be issued Form 809, Receipt for Payment of Taxes for the exact amount collected. Credit the correct account. In person, count all cash back to ensure accuracy and that the customer agrees to the dollar amount.

Submission Processing Centers do not accept a tax payment in person.

Taxpayer Assistance Centers accept tax payments, but cannot accept cash at every location, and cannot make change.

Minor coins (pennies and nickels) are not required to be accepted in person for payments under .25 cents.

IRS offices do not accept foreign currency for payment.

Maintain the integrity of the IRS received date. Credit each payment for the earliest date received at the IRS or Department of Treasury.

Anonymous or Unassigned Account. Occasionally, a taxpayer sends a payment anonymously to an IRS field office location that may or may not have taxpayer intent clearly identified. Field office mail (unidentifiable) remittances are remittances that were not solicited by an IRS business area or are not clearly intended for a field office employee or function. Remittance policy is to process payments locally if possible.
If a field office employee in a business function that collects payments receives an anonymous payment or a payment for an unassigned account by mistake and the payment cannot be processed locally through RSPCC or PCC, then send the payment to the aligned Submission Processing Center for research and processing. Note MISDIRECTED REMITTANCE Received mm/dd/yyyy. Include the dollar amount of the remittance on the Form 3210. Refer to IRM 3.8.47.4.3.

Headquarter employees located at a campus. Headquarter employees located at a campus must follow IRM 3.8.46, Deposit Activity - Discovered Remittance.

Headquarter employees and Executive Offices (Not Located at a Campus). If a Headquarter employee or executive receives a misdirected remittance, then send it to the Kansas City Submission Processing Center for research and processing on the day of receipt or by the next business day using an overnight traceable method. Note MISDIRECTED REMITTANCE Received mm/dd/yyyy. Include the dollar amount of the remittance on the Form 3210. Refer to IRM 3.8.47.4.3.

Form 5919 Teller's Error Advice is not issued for the late remittance category for a misdirected remittance. The payment will be researched and processed at the Submission Processing Center.

Lockbox Private Delivery Service Post Office Box Misdirected Remittances. Occasionally, a taxpayer addresses a remittance to a Lockbox post office box using a private delivery service. Private Delivery Services must not deliver returns to IRS offices other than those designated. Refer to the www.irs.gov website. Form 5919 Teller's Error Advice is not issued for the late remittance or incorrect address for remittance error categories for a Lockbox or other misdirected remittance. The payment will be processed at the Submission Processing Center.

Funds Received for Another Agency. If the IRS receives funds that must be deposited for another government agency (an agency under another Agency Location Code (ALC), it must deposit the funds under its own ALC and classify the transaction to its budget clearing account F3875; and Intra-Governmental Payment and Collection (IPAC) funds to the ALC for which the funds were deposited. .Refer to IRM 3.17.63.

The IRS accepts checks and money orders as forms of payment but cannot accept any check written for more than $99,999,999.99 as Federal Reserve Bank will not process checks over that amount.

Electronic payment options include the Electronic Federal Tax Payment System (EFTPS) and Same-day wire. Refer to Publication 966 Electronic Choices to Pay All Your Federal Taxes and the site: https://www.irs.gov/payments. Encourage electronic methods of payment.

Send Large Dollar Notification E-mail. Each Submission Processing Center has a specific e-mail box for a field office to send notification that large dollars are transmitted for processing and if emergency transshipment occurs.
Provide the package tracker number on the e-mail. Campus management ensures the e-mail box is checked daily and large dollars are processed on the day of receipt.
Do not include personally identifiable information (PII) or sensitive but unclassified (SBU) data in an e-mail. Refer to IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance.
If a message is sent to the campus large dollar notification e-mail box and it cannot be read, then contact the originator by telephone, e-mail or Enterprise Electronic Fax (EEFax) for the information.
If the SPC is notified by e-mail that a large dollar package tracking number is on the way and the package is not received as expected, then access the carrier’s website to determine if a tracer is necessary and contact the originator.

Large Dollar Notification E-mail by Campus

Technical Difficulty with Organizational E-mail. The large dollar e-mail is important. If the large dollar e-mail has a technical difficulty, then call the Information Technology Help Desk on the telephone. Dial 1-866-743-5748. Key in Option 2 for Information Technology or use Web Chat at the link: https://bomgar2.enterprise.irs.gov/. Report the work stoppage involving multiple customers. The Help Desk or Web Chat assistor will provide you with the ticket number and the name of the manager. If you do not hear back from Information Technology, then contact the manager directly until the e-mail service is restored. Do not input a self-service ticket online because IT does not process these tickets as a priority even if you indicate that in the ticket description.

Maintain the integrity of the IRS Received Date. Maintaining the integrity of the IRS received date is required: Fair and equitable tax administration with the highest ethical values and integrity in a manner to instill public trust. IRM 1.1.1, Organization Mission and Organizational Structure; IRS Values.
Credit a payment for the earliest date received by the IRS or the Department of the Treasury. Date stamp a payment document with the date actually received at the Submission Processing Center. See IRM Exhibit 3.8.44-2. Date Stamp Requirements for information on date stamping requirements. IRM 3.10.72.6. Field offices will date stamp a payment for the earliest date received.

Control Source Document and Remittance Locally Throughout Payment Processing. Each campus and field office establishes a local procedure for controlling the source document and remittance throughout payment processing. Keep source documents in searchable order until correction and balancing is complete. Coordinate locally as necessary with Quality for accuracy review of work. Refer to IRM 3.8.44, Deposit Activity - Campus Deposit Activity.

Submission Processing Centers and field offices report daily aggregate deposits of a single $50 million check (excluding Treasury checks) or more to the Bureau of the Fiscal Service’s Cash Reporting Branch (I Treasury Financial Manual, Part 6, Chapter 8500). Send an email to Cash.Reporting@fiscal.treasury.gov.

Checks $99,999,999.99 or More. The IRS must not accept any check written for more than $99,999,999.99, as the Federal Reserve banks will not process checks over that amount.

Collection Field function area directors may authorize the use of Treasury’s Seized Currency Collection Network (SCCN) through the Bureau of the Fiscal Service (BFS) for planned cash seizures.
Using SCCN means a revenue officer will deposit funds through a financial agent designated and specified by BFS. The financial agent will send funds to the Ogden Agency Location Code (ALC) by Fedwire: Receiving ABA 091036164; Beneficiary string 000000006:SEIZ::10404:00:00:

Collection management must pre-arrange SCCN cash processing at least one week in advance through the BFS Over-the-Counter Division.

A revenue officer assigned to seize cash must complete their Form 809 and provide Part-2 to the taxpayer. Write “Contents of Cash Register Seized” on top of Form 809 Part 1, per IRM 5.10.3.15.
Write the Fedwire confirmation number and date in the cash conversion space of Form 809 Part-3. Write the EFT number in the Deposit Trace ID space.

The Ogden Field Office Payment Processing Unit clerk will follow IRM 3.8.47.6.29 Form 809 Review for Seized Cash Deposited through Seized Currency Collection Network (SCCN).

Seized cash accounting documents are posted in the Field Office Over the Counter Deposit (FOOD) SharePoint site: https://irsgov.sharepoint.com/sites/WIFOOD. Click on Cash Seizures.

Adequate security equipment and facilities must be provided to safeguard money, securities, etc., handled in the Field Office Payment Processing Function. All requirements listed in IRM 3.8.45 Deposit Activity-Manual Deposit Process must be strictly adhered to and are not repeated in this manual.

If any employee suspects embezzlement, fraud, theft or identity theft, then report it to the TIGTA Office of Investigations at 800-366-4484 immediately upon discovery. If a Form 809 book is suspected as stolen, used in a crime, or found at a crime scene, then report it to TIGTA, then also inform the campus Remittance Security Coordinator (RSC).

All employees must take care to protect and safeguard Sensitive But Unclassified (SBU) data (including PII and tax information). IRM 10.5.1, Privacy and Information Protection, Privacy Policy provides an introduction to Privacy, Governmental Liaison and Disclosure (PGLD) and a foundation for IRS privacy policy.
A loss of PII could result in information being compromised to perpetuate identity theft. PII information must be encrypted on computers, faxes, and secure e-mail. Sanitize PII unless there is a business reason. Send documents with Sensitive But Unclassified (SBU) Information including Personally Identifiable Information (PII) through the Enterprise Electronic Fax (EEFax) system.
If you suspect or know of a potential information loss, report it immediately upon discovery to your manager, the TIGTA Office of Investigations at 800-366-4484, and to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) using the PII Breach Reporting Form. Complete the PII Breach Reporting Form, located at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2. Refer to IRM 3.8.47.4.10 and IRM 3.8.47.4.11.

Submission Processing Centers must issue a Form 809 book with obscured TIN spaces on Part 4 to revenue officers (ROs). Refer to IRM 5.1.2 Remittances, Form 809 and Designated Payments.
If an RO has a Form 809 book without an obscured TIN space, then replace it. Issue a new Form 809 book to the employee and input Form 5919 Teller’s Error Advice for the book serial number for Hard Copy Response required in the e-Trak 809 Database System to recall the old Form 809 book and provide the campus address. Refer to IRM 3.8.47.7. Refer to IRM 3.8.47.6.18.1 procedure for How to Recall a Partially Used Form 809 Book.

Store Form 809 in an individual locked bag or box inside a safe or high-level security container, such as the fire safe cabinets in the restricted area (limited area) of Receipt and Control.

Adhere to information technology, equipment and system security rules. Mandatory briefings are conducted annually regarding these requirements for certification.

Protect Sensitive But Unclassified (SBU) data including Personally Identifiable Information (PII) in handling hardcopy documents. Enterprise Electronic Fax (EEFax) is the standard for secure faxing of documents.
Use EEFax for sending all acknowledgements of remittances received in the Field Office Payment Processing Unit and keep proof of transmission. Do not e-mail documents with PII or SBU routinely. If you must use e-mail, then make sure the e-mail is encrypted.
If you suspect or know of a potential information loss, then immediately upon discovery report it to your manager, the TIGTA Office of Investigations at 800-366-4484, and the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) using the PII Breach Reporting Form, located at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2. Call 267-466-0777 if you have a problem with the online form or any question about completing the online form. Refer to the Disclosure and Privacy Knowledge Base at https://irsgov.sharepoint.com/sites/ETD-KMT-KB003/SitePages/Privacy/Report_Losses_Thefts_Disclosures/Report_Losses_Thefts_Disclosure.aspx for additional information on Encryption.

Secure e-mail.
Do not e-mail documents with SBU data and PII information routinely.
Field Office Payment Processing employees issue all Form 5919 Teller's Error Advice through the e-Trak 809 Database System and supporting documentation is included in the system.
Field office managers have access to information sent to Submission Processing through the Account Management Services System (AMS), Integrated Collection System (ICS), Form 809 book serial number, retention files and hard copies.

Secure fax via Enterprise Electronic Fax (EEFax) System.
Enterprise Electronic Fax (EEFax) is the standard for faxing at IRS. Receipt and Control employees must use EEFax to fax documents with Personally Identifiable Information (PII). The Field Office Payment Processing Unit uses EEFax for sending acknowledgement copies for remittances received.
All faxes must have the confidentiality notice created in the setup process prior to sending any document via EEFax.

If you must assist an acting manager with a par action in place, and the acting manager does not have access to the e-Trak 809 Database System, then provide the Form 5919 Teller's Error Advice report via EEFax. Employee individual EEFax numbers can be viewed via the Microsoft Outlook Properties Phone Tab on the Global Address Directory.

Access to e-Trak 809 Database System. Refer to IRM 3.8.47.25 Obtaining User Access to e-Trak 809 Database.
e-Trak 809 Database System is a management application.
Managers request access to e-Trak 809 Database System through BEARS as follows:

Do not delete users.
Do not delete manager records from the e-Trak 809 Database System. If you receive a deletion request through BEARS, then approve the request , but do not delete the manager from e-Trak 809 Database System. Simply change the user status to inactive and save. Inactive status locks the manager account and keeps the record as for the duration of the required statute period. The e-Trak Operations and Maintenance Team will delete records when the statute period expires.
This means users with permission for the Group Manager, Territory Manager, Area Manager, Operations Manager, Campus Manager, Campus Administrator, HQ Administrator, Teller, Issuer, Inspector and Administrator roles must not be deleted from e-Trak 809 Database. A user with only the BOD Analyst role may be deleted when use is no longer needed, because BOD analyst role is read only.

Prohibited Characters in e-Trak 809 Database.
Some special characters are not allowed in comments field. Do not use a dash (-), hyphen (-), slash (/), backslash (\) or dollar sign ($) in e-Trak 809 Database System.

Internal Control and Security. Internal control of tax receipts and personally identifiable information (PII) is required to ensure security during transit.
On rare occasions, you may have to transship a remittance for processing.

Management Review. Supervisors are responsible for conducting and documenting a managerial review at least quarterly to ensure procedures are followed. Managers can conduct a managerial review at any time.

Internal Control and Security. A taxpayer may return an IRS or other government refund check to an accepting field office for credit to a tax account.

A check made payable to the United States Treasury, Internal Revenue Service, IRS, Commissioner, Department of the Treasury, Social Security Administration or any agency or department of the United States Government is construed to be a payment to the United States Government.

At the campus, a returned refund check received by the Field Office Payment Processing function must be routed to the Payment Perfection Unit (PPU) or to the Clerical Unit for centralized control as directed by local management. If the units are combined, then route the returned refund check as directed by local management to the employee performing PPU duty.
PPU will credit a returned refund check through Integrated Submission and Remittance Processing (ISRP). A field office sending a returned refund check will:

Management Review. Supervisors are responsible for determining the location of the log and must conduct and document a managerial review at least once each quarter to ensure procedures are being followed. A manager may conduct a managerial review more frequently.

Managers have specific responsibilities relating to the security, internal control, issuance, and disposition of Form 809, in addition to security responsibilities for every deposit manager: the care that must be given any remittance handling IRM 3.8.45.2.3.It
A manager must activate RSTRK with Definer R on the IDRS profile of an employee with blank Form 809 responsibility. Form 809 must be handled with the same care and precision as cash. The following procedures are required when handling Form 809.

Secure and Store Unissued Blank Form 809. Unissued blank Form 809 must be secured in a high-level security locked container provided (or approved) by Headquarters, with Standard Form 700 Record for Security Containers completed with the names of the individuals with access. Limit access to the unissued Form 809, and keep the secure container locked when not in use, with the combination or key secured. Change the combination or locks on all containers immediately upon discovery when one of the following conditions exists:

Standard Form 700 Record for Security Container. You must keep a completed current (within one year) Standard Form 700 posted inside each security container, including the security container for storing blank Form 809 and other safes.
IRM 10.2.14 Methods of Providing Protection section 10.2.14.5.3 Control and Safeguarding of Keys and Cipher Lock Combinations requires that the record of combinations to the security container is maintained by using Standard Form 700.
Complete a new Standard Form 700 clearly in ink on the same date a security container is acquired. You must also complete a new Standard Form 700 on the same date a combination or lock to a security container is changed.

Instruction for Completing Standard Form 700 for Submission Processing.
Complete a new Standard Form 700 clearly in ink on the same date a security container is acquired or on the date the combination or lock is changed. Part 1 below block 10 by clearly printing the following information:

Order Standard Form 700.
Order Standard Form 700 through General Services Administration (GSA) at www.gsaglobalsupply.gsa.gov or www.gsaadvantage.gov or by phone to 800-525-8027 option 1, with either a government purchase card or Activity Address Code (AAC). The stock number is 7540-01-214-5372. At the time of this writing the cost is $23.13 for a pack of 100. Average delivery time is 60 days.

How to request change of Form 809 Safe Combination. The Provide Locksmith Services ticket request available on Service Now requires your manager’s approval in advance. Steps to request locksmith services are listed in this table:

Enter Form 809 Individual Receipts Daily. Enter Form 809 individual receipts into the e-Trak 809 Database System daily and file the individual Form 809 receipts daily in the Form 809 audit file for the employee.

Separation of Duties and blank Form 809. All individuals with blank Form 809 duty and/or badge access to the secure limited area of Receipt and Control must have a restricted IDRS profile if they have IDRS access at all.
A manager must restrict Integrated Data Retrieval System (IDRS) access for each individual with badge access to the secure area of Receipt and Control.
A manager must authorize IDRS access for an employee only if IDRS is needed to perform official assigned duties. The IDRS Unit Security Representative (USR) can add the restriction. IRM 10.8.34 Information Technology (IT) Security, IDRS Security Controls .
Employees with blank Form 809 responsibility must have RSTRK with Definer R activated on their IDRS profiles. All other individuals with badge access to the restricted area (limited area) of Receipt and Control must have RSTRK with Definer U activated on their IDRS profiles. Refer to IRM 3.8.47.4.7.

Managers must review the IDRS profiles of their supervised employees. Each manager must conduct and document a review of the IDRS profile of their supervised employees every month and IDRS Command Code RSTRK with Definer R remains active. Use the IDRS Online Reports Services (IORS) System.

Inspection and Verification of Blank Form 809 Inventory. Quarterly verification of blank Form 809 inventory is performed by a separate official without responsibility for the Field Office Payment Processing program.

Separation of Duties in the Restricted Secure Area of Receipt and Control. Every individual with badge access to the restricted secure area of Receipt and Control must have restricted use of Integrated Data Retrieval System (IDRS) if they have IDRS access. An employee with blank Form 809 responsibility must have RSTRK with Definer R activated. All other individuals with badge access to the restricted secure area of Receipt and Control must have RSTRK with Definer U activated on their IDRS profile or no IDRS access at all.

Management Review of IDRS Profile Required. Each manager reviews and documents review of the IDRS profile of their supervised employees every month and ensures the required restriction remains active and that the employee did not access prohibited command codes. Use the IDRS Online Reports Services (IORS) System:Reports Guide - IORS (irs.gov). Additional restriction applies to Form 809 book users. Refer to IRM 3.8.47.4.6.

If issuance of an official receipt book is authorized, then the Issuer will log in to e-Trak 809 Database System to record issuance of a Form 809 book serial number selected by the system.

Protection During Transit. Use overnight traceable method to transship the blank Form 809 book serial number selected to the authorized employee. Use a completed Form 3210, Document Transmittal to include the control number assigned by e-Trak 809 Database System.

Secure Form 809 Book.

Follow Up on the Form 809 Receipt Page. The e-Trak 809 Database System will issue a reminder if a Form 809 book is not confirmed by the assigned employee in 10 business days. If the assigned employee does not acknowledge receipt timely, then follow up with the Group Manager by phone or e-mail as directed by the campus manager.
Verify that the employee received the Form 809 book. If received, then the Issuer will enter the confirmation and then change to Teller Role and issue Form 5919 Teller's Error Advice. The error category is Not Returned or Late Confirmation Page Confirming Receipt of Form 809 Book. An appropriate response to the error category is the return of the signed receipt page to the campus.

If the Form 809 Book Receipt Page is lost, and the employee received the book, then the employee must submit a signed statement instead of the receipt page. The signed statement must include the book serial number and date received.

If the Form 809 book was not received by the employee to whom it was issued, then follow procedure for Lost or Stolen Form 809. Refer to IRM 3.8.47.6.19.

If issuance of a Form 809 book is authorized, and the authorization memorandum states to send the Form 809 book to the employee’s manager, then the Issuer must log in to e-Trak 809 Database System to record issuance of a Form 809 serial number selected by the system. Follow IRM 3.8.47.4.8 Procedure for Sending a Blank Form 809 Book. Use the mailing address stated on the authorization memorandum. If unclear, then the campus manager must contact the employee’s group manager.
The issuer must check the box to indicate that the Form 809 book will be sent to the group manager.
The e-Trak 809 Database will track the responses of both the group manager and the employee.

The Group Manager will return the signed Form 3210 acknowledging receipt of the package.

Send a blank Form 809 book by the next business day after receiving a valid, complete authorization memorandum.

If you believe a remittance without Personally Identifiable Information (PII), is lost or stolen, then immediately upon discovery inform your manager and report it as follows:

If you believe a remittance with Sensitive But Unclassified (SBU) data, including Personally Identifiable Information (PII) is lost or stolen, then refer to IRM 3.8.47.4.11.

If you believe a remittance with Sensitive But Unclassified (SBU) data, including Personally Identifiable Information (PII) and tax information, is lost or stolen, you must immediately upon discovery inform your manager and report the unauthorized disclosure of sensitive information/PII, or document containing sensitive information/PII breach as follows:

If you believe a document or item with Sensitive But Unclassified (SBU) data, including Personally Identifiable Information (PII) and tax information, is lost or stolen, then immediately upon discovery you must inform your manager and report the unauthorized disclosure of SBU data, including PII and tax information, or the loss or theft of an IT asset or hardcopy record or document containing SBU data, including PII and tax information, as follows:

Field Office employees use overnight traceable service or other traceable approved method to transship collected remittances to their servicing campus at the Submission Processing Center official use only mail stop for employees to send remittances for processing.
Field offices direct taxpayers to the Submission Processing use the public overnight mailing address listed on IRS.gov.

Submission Processing Centers have an official use only address for field office use.
To ensure the security, accountability, and timeliness of tax receipts during transit, each Submission Processing site must provide a specific, official use address designated for field office employees to mail remittance packages. PO Box addresses cannot be used for private delivery services.

Formally communicate the specific address for remittances to aligned field offices.
Field Director, Submission Processing or designee must inform area offices by memorandum to the director level of any changes to the designated address for field office remittance packages at least ten (10) days in advance of any change. IRM 21.3.4, Taxpayer Contacts - Field Assistance, IRM 5.1.2, Field Collecting Procedures - Remittances, Form 809 and Designated Payments, IRM 21.1.7, Accounts Management and Compliance Service Operations - and IRM 4.4.24, AIMS Procedures and Processing Instructions - Payments and Remittances authors must receive a copy of the formal memorandum. IRM authors are listed on SERP at the following link: http://serp.enterprise.irs.gov/content/irms/irm-authors.html.
State that the specific address for remittances is only for the use of field offices and employees in the field.

Security requirements for the campus mail opening operation.

Examine each remittance package carefully and verify that the contents of the package listed on the transmittal are received and maintain the integrity of the IRS received date. Refer to IRM 3.8.47.2.3.

When examining remittance package content, ensure that each item listed on Form 3210, Document Transmittal and Form 795-A and Form 795-A(CG), Remittance and Return Report is included.

Form 3210, Document Transmittal for Field Office Collected Remittances. Many field offices use Form 3210, Document Transmittal to transmit remittances. Additionally, an office may use Form 3210 to combine multiple Forms 795-A. Form 3210 transmits documents with or without payment.
If Form 3210 is used to transmit remittances, then all remittances must be transshipped by the next business day. Apply timeliness and applicable critical error criteria to all field office receipts, except misdirected remittances and remittances delayed by an overnight service provider. Critical errors are listed in IRM 3.8.47.7.1. Critical errors related to Form 3210 without Form 809 are listed in IRM 3.8.47.5.3.1 Error Discovered on Form 3210, Document Transmittal for Remittance - No Form 809.

Verify that each item was received, and that the transmittal lists all items. If used to transmit remittances, then the individual money amounts, and a total of the amount of the items must be displayed.

The table below indicates the steps necessary in receipting the Form 3210.

Procedure for sending tax receipts to a Submission Processing Center. IRS offices and field employees must send receipts to the aligned Submission Processing Center at the dedicated official use only address identified by the Submission Processing site. Post Office Box (P.O. Box) addresses cannot be used for private delivery services.

The Submission Processing Center specific address for remittance (with stop number), key contacts, and e-mail addresses are listed on the Field Office Payment Processing site. See Field Office Payment Processing. IRS offices use the Campus Ship tool to ensure the correct address. Refer to the Office of Postal Policy site: See UPS Campus Ship.

Form 795-A (CG), Remittance and Return Report is the ICS generated transmittal.
Field Office Payment Processing Unit Clerks review and verify receipt of Form 795-A CG, Remittance and Return Report and Supplemental Remittance and Return Report hard copy collections.

If any non-remittance item with PII or remittance is missing, then note the transmittal document that it was not received and immediately inform your manager for contact with the originator regarding the missing item. You will also note the transmittal document in green and issue Form 5919 Teller's Error Advice. Refer to IRM 3.8.47.7.2.
The error category for a missing remittance is Missing Payment.

Form 795-A (CG) does not require close review of entity information since it is systemically generated. Check the name and compare to the Form 809 listed to ensure it is the same employee's transmittal.

The Integrated Collection System (ICS) is an internal computing system used by revenue officers. It generates Form 795-A(CG). Field Office Payment Processing Unit Clerks in Ogden can have read-only capability for researching the intended application of a payment as a contingency.

If the submission of returns or remittances is delayed or for expeditious routing of large remittances, the originator will transmit remittances on a supplemental Form 795-A and Form 795-A(CG). The Supplemental Form 795-A is the same as Form 795-A, except that the originator will write "Supplemental" on the top of the form.

In reviewing the Supplemental Form 795-A, Field Office Payment Processing Unit Clerks follow the same steps as for the Form 795-A. In addition, make sure it contains the following:

If the remittance is late, then enter Form 5919 Teller's Error Advice for supplemental late remittance into the e-Trak 809 Database System. In the teller comments section annotate Late Supplemental remittance. If an explanation is provided on the Supplemental, then include that statement in the teller comments. Also include the statement: Informational Only-no response is required.
Late supplemental remittances are included on the Trends and Patterns and Late Remittance reports to area offices.

Supplemental Form 795-A procedure must be followed by TACs when RS-PCC is down due to systemic reasons and the TAC is directed to transship. Supplemental Form 795-A must include the RS-PCC downtime date(s).
When received at the Submission Processing Center, RS-PCC downtime dates are not counted as business days when applying the timeliness criteria for citing late remittance and issuing Form 5919 Teller’s Error Advice Notice.

Form 809, Receipt for Payment of Taxes, the official receipt for taxpayer payments, is very important because it represents money. Handle with the same care and precision required for cash handling. IRM 5.1 2 Field Collecting Procedures - Remittances, Form 809 and Designated Payments and IRM 21.3.4, Taxpayer Contacts - Field Assistance, prescribes field office employee procedure for Form 809 handling for SB/SE and TS Field Assistance, respectively. Additionally, IRM 4.4.24 AIMS Procedures and Processing Instructions - Payments and Remittances provides processing procedure for payments by Examination function employees.

All Submission Processing employees assigned to issue, verify, inspect, or reconcile blank Form 809 must enter accurate information in the e-Trak 809 Database System and adhere to all internal controls.

Each book of Form 809 receipts contains 50 consecutively numbered four-part Form:

Campus managers for the Field Office Payment Processing Program must establish and maintain open lines of communication with key officials of their servicing area offices. Campus managers are listed on the e-Trak 809 Database System home page.
If you are contacted regarding an issue that is national in scope, but not a Submission Processing issue, then tactfully encourage the employee to discuss with their manager or the Headquarter analyst for remittances for the operating division or function.
Field Office Payment Processing Unit Clerks must not answer technical questions regarding policy or procedure for other functional areas. Rather, tactfully refer them to their designated Headquarter analyst, area analyst or manager. Each business function has an Internal Revenue Manual and Headquarter analyst assigned to their program to ensure communications and procedures are accurate, clear and complete.
Headquarter analysts for remittances are listed on the Field Office Payment Processing site. Field Office Payment Processing

Telephone Log. Field Office Payment Processing campus managers and/or staff will occasionally receive telephone calls regarding payment issues. Record all incoming telephone inquiries on a telephone log and provide to the designated Planning and Analysis staff analyst for Field Office Payment Processing.
Planning and Analysis staff will review nature and volume of inquiries for further action. Immediately upon discovery inform your manager if calls indicate a quality or systemic issue in Submission Processing. Provide local points of contact for campus issues that surface frequently, such as payment tracers.

Be on the lookout for quality and/or systemic problems. Inform the Headquarters Submission Processing analyst if field offices are calling about issues that are national in scope, e.g., any issue requiring an IRM change and any void in processes.
Surface issues to the Headquarters analyst for the Field Office Payment Processing program through Planning and Analysis staff.

Responsibilities of a Field Office Payment Processing Unit Clerk are listed in IRM 3.8.47.1.3 Responsibilities.

Responsibilities of the Field Office Payment Processing campus manager are listed in IRM 3.8.47.1.3 Responsibilities.

The Campus Manager is the designated liaison and will establish and maintain open lines of communication with key officials of area offices aligned for Form 809 controls and collected remittances. The name of the Campus Manager is listed on Form 5919 Teller's Error Advice and on the e-Trak 809 Database System home page. Campus manager will communicate with field offices as follows:

Form 809 will be printed annually and shipped directly to campuses. All Form 809 procurement for printing must be approved by Headquarters Accounting and Deposit Section and Headquarters Collection Policy Analyst. The campus manager provides a monthly report of inventory to Publishing for monitoring printing needs. Refer to IRM 3.8.47.10.

Austin, Kansas City and Ogden Submission Processing Centers service Form 809 requests for field offices.

Submission Processing sites must gain approval by serial number from the respective Operations Manager, Receipt and Control to borrow or transfer unissued Form 809 book inventory. A Teller must be assigned to initiate a transfer request in the e-Trak 809 Database System. Teller role has this capability. Headquarters Administrator approves transfers of inventory between campuses.

The Campus manager must identify Field Office Payment Processing Unit Clerks or other employees to receive and inspect the Form 809 inventory. All employees receiving and inspecting Form 809 inventory must have RSTRK with Definer R activated on their IDRS profiles before receiving and verifying the inventory.
The following table lists the steps a manager receiving Form 809 book inventory will follow:

Remittance perfection technicians assigned to receive and inspect new Form 809 book shipments will take the following steps:

Accountability and control of unissued blank Form 809 receipt books must be assigned to one individual with appropriate backup in each site. RSTRK with Definer R must be activated on the employee IDRS profile before an employee is assigned to control blank Form 809.

Remittance processors responsible for inventory control will have permission for the Issuer role in e-Trak 809 Database System. Issuers of blank Form 809 books to employees may not also issue Form 809 receipts to taxpayers.

A transfer of unissued blank Form 809 inventory is allowable only with approval of the Senior Operations Manager for Receipt and Control for both Submission Processing Centers by serial number in the e-Trak 809 Database System.

Transference and receipt of unissued inventory must be documented by name, date, and serial number.

Inspection of Forms 809 must be conducted and documented by serial number and name of inspecting employee within 24 hours of receipt of unissued Form 809 inventory.

Verification of unissued Form 809 (by a manager without responsibility for Field Office Payment Processing) must be done at least once at the end of each quarter within 30 days following the end of each quarter (April 1 through April 30 for the March quarter; July 1 through July 30 for the June quarter; October 1 through October 30 for the September quarter; January 1 through January 30 for the December quarter). The verifying manager will also be assigned Inspector role in e-Trak 809 Database System.

The official authorized by the Area Director or Field Director will prepare and sign a memorandum authorizing a new user to receive a Form 809 book. You must have written authorization from an official with authority to approve issuance of a Form 809 book before issuing a receipt book. When requesting issuance of a Form 809 book, managers must identify the operating division, and management hierarchy to the group level, and SEIDs.

Generally, only an employee that reports to a first-level manager may be issued a Form 809 book. An exception exists in the Field Assistance organization, which allows Form 809 book issuance to a group manager with specific authorization from the Area Director. Campus employees assigned to the Field Office Payment Processing Program cannot have Form 809 books issued to them.

A Form 809 book is assigned for the exclusive use of the intended employee. The book is not transferable. In other words, when the Submission Processing Center issues a Form 809 book to an authorized employee, the serial number has been determined and is tracked through e-Trak 809 Database System.

File the signed and dated authorization for issuance of the Form 809 book in the front of the respective Form 809 Part 3 audit file for the same book.

A supervisor cannot approve transfer of an assigned Form 809 book to another employee, even if the employee separates from the IRS.

Field office and campus employees may generally be issued a Form 809 book, when authorized by a designated official. There are some types of employees who cannot be issued an official receipt book:

At least annually, each SPC with responsibility for Field Office Payment Processing must obtain a list of officials by name authorized to approve issuance of a Form 809 receipt book, from all field office area director(s), Directors, Submission Processing and Director, for campus employees serviced.

Authorization is generally at the group manager level. Remittance processors will check the list to determine if the authorizing official has the authority to approve issuance of a Form 809 book before recognizing the request.

Form 809 book initial requests will only be issued to employees when approved by an official on the Director's current approved list. The list must be dated within one year of the request.

Every Field Office Payment Processing Unit must accurately document Form 809 books and individual receipts daily in the e-Trak 809 Database System.

Form 809 Part 3 audit files must be updated daily. If Form 5919 is issued on a Form 809, then a copy of the Form 5919 must be kept in the Form 809 Part 3 audit file. The records retention of the Form 5919, and related information, must be retained for the duration of the statute period of the Form 809. The statute period is 3 years from the date the last receipt is issued in the book.

In the back of each Form 809 receipt book are two copies of a Request for Forms 809, Receipt for Payment of Taxes. An employee currently assigned a Form 809 book will use this form to reorder a Form 809 book from their current servicing Field Office Payment Processing Unit. A new authorization memorandum is not required for a reorder. A Field Office Payment Processing Unit Clerk will follow procedure for issuing a Form 809 book. Refer to IRM 3.8.47.6.12.

You must have authorization from an official with the delegated authority to approve issuance of an initial Form 809 book. Acquire the SEID before issuing a Form 809 book. File the authorization memorandum in the front of the Form 809 Part 3 audit file.

The table below lists the steps for issuing a Form 809 to an employee.

Establish and maintain a Form 809 Part 3 audit file for each employee that is issued a Form 809 book serviced by your campus. The official audit file includes the following:

Filing Individual Form 809 Receipts.
Every Form 809 Part 3 memo copy must be accounted for and filed in reverse numeric order in the Form 809 Part 3 audit file, daily.
File receipt number 01 to the back and higher numerical value receipts to the front, in sequential order. Use Form 13174 Teller Checksheet for Form 809 Individual Receipts for tracking individual receipts as they are received. Attach completed Form 13174 to the front of the memo file. Annotate the name of the employee, serial number of the receipt book, employee number and date the receipt book was issued in spaces 1 through 5 of Form 13174.
As you file individual receipts, check block 5 for the receipt number, initial, and annotate the date verified.

The table below reflects items and placement in the audit file:

Form 809 books issued by a former District Office (now Field Office) Teller Units prior to October 01,1999, are obsolete and the responsibility of field office management. If receipts or books not issued by any Submission Processing Center are received, then they must be returned to the territory manager of the aligned office for proper handling.

Refer field office officials to their Headquarters analyst for remittances through appropriate channels immediately.

The inventory of Form 809 books must be verified by serial number at least once each quarter by a manager without responsibility for Field Office Payment Processing.
The manager conducting the Form 809 inventory will be assigned the Inspector role in e-Trak 809 Database System and will take a physical count of books on hand by serial number and document in the e-Trak 809 Database System.

Management Review and Verification of Form 809 Inventory. The inventory of on-hand unissued Forms 809 must be verified by physical count and serial number by a manager without responsibility for Form 809 books, at least once during each quarter.
The manager conducting inventory verification is known as the Verifier. The Verifier will be given Inspector role permission in the e-Trak 809 Database System and will take the following actions to verify the inventory:

Provide documentation to the Manager conducting the Quarterly Form 809 Inventory. Field Office Payment Processing Unit Clerks will provide the verifying manager with copies of documentation of Form 809 inventory changes upon request. Information may be required to reconcile any discrepancies.
Examples of documentation include completed Form 11671, Certificate of Records Disposal and signed Form 3210 for transfers of Form 809 inventory to other Submission Processing Centers and issuance to employees.
Campus employees assigned to issue Form 809 to taxpayers for cash mailed into the campus are considered field office employees for purposes of internal controls surrounding Form 809, Receipt for Payment of Taxes. Refer to IRM 5.1.2, Field Collecting Procedures - Remittances, Form 809 and Designated Payments, Exhibit 5.1.2–1 Form 809 Instructions.

A campus must retain an accurate Form 809, Receipt for Payment of Taxes file (record) for 3 years from the date of issuance of the last receipt in the book. If no receipt has been written, then the scheduled date for destruction is normally 3 years from the date the employee took possession of the book. You must not destroy a Form 809 that has not met the record retention criteria. Retain Form 809 record indefinitely if a TIGTA audit, investigation, or any criminal investigation is involved.
A blank Form 809 may be destroyed only as directed by Headquarters Submission Processing.

Refer to Document 12990, IRS Records Control Schedules (RCS), for Schedules 8 through 37 or contact your local records officer for sensitive document destruction or further information.

The following table list the steps required of the center for Form 809 destruction approved by Headquarter management:

Overview.
Once each fiscal year, managers must conduct a review of open Form 809, Receipt for Payment of Taxes books assigned to their employees and document and sign the review. This is an internal control to provide unmodified assurance against waste, fraud, or embezzlement and abuse, and is known as the Annual Reconciliation of Official Receipts.
Group Managers conduct the annual reconciliation with the same care and precision as handling cash. The reconciliation process includes a physical inspection of each open book assigned to their employees. document the reconciliation using the e-Trak 809 system. Employees assigned Form 809 books are aligned to group managers based on the Corporate Authoritative Directory System (CADS) displayed on Discovery Directory.
The group manager must review the 809 Annual Reconciliation list(s) provided by the campus in excel to ensure each employee assigned a Form 809 book in their group is listed.
If any information is not accurate or incomplete, then the group manager contacts the campus manager regarding changes.
The Campus Manager (CM) is manager of the Field Office Payment Processing Unit. Campus Manager coordinates the Annual Reconciliation for Submission Processing and servicing field offices.
Managers will document each Form 809 review by serial number in e-Trak 809 Database. Log in using this link: https://etrak11.web.irs.gov/etrak-receipts/home.do and document their reviews. The Campus Manager (CM) is manager of the Field Office Payment Processing Unit. Campus Manager coordinates the Annual Reconciliation for Submission Processing and servicing field offices.

Campus Manager Physical Review of Each Form 809 Part 3 Audit File and Reconcile to e-Trak 809 Database.
Campus Manager must assign clerk(s) to physically review Form 809 Part 3 files to make sure they are accurate, current, and match e-Trak 809 Database System records. The e-Trak 809 Database must reflect receipts that have been received. The group manager and territory manager will view this information to reconcile an employee’s book. Enter all individual receipts daily. Close Form 809 books timely. Resolve all discrepancies and update all records before issuing annual reconciliation lists.

Pre-Verify Organizational Information.
The Campus Manager (CM) must pre-verify the organizational information of servicing offices and update in e-Trak 809 Database.
Send a Pre-verification for Annual Reconciliation Report from e-Trak 809 Database to servicing territory offices and/or designated remittance analyst and request that they review for accuracy to ensure organizational information is accurate. Initiate the pre-verification no later than 30 days before the annual reconciliation date. Austin and Kansas City will send the 809 Annual Reconciliation list to the Field Assistance Area analysts for remittances for pre-verification and copy HQ Field Assistance analysts for remittances. When the response is received, then use Campus Admin role to add or update the organizational information (names of group manager, territory manager, area manager) in the e-Trak 809 Database if a CADS update is not expected to occur before the 809 Annual Reconciliation date.

If there is a new manager in a servicing office, then add the approved user to e-Trak 809 Database System as both an employee and a user using Campus Admin role. To add as an employee, go to Tracking In Box. Select Employee, then New. Enter the SEID and tab through to complete the other fields. Request that the new manager input a BEARS request for PROD USER ETRAK 809DB for the servicing campus. A user account must be approved and set up to receive reports.
To add as a user: From the Administration tab of the home page, select Manage User, then New User. Enter the user’s name as displayed on Discovery Directory. The account name is the employee SEID. Authentication type is Single Sign On. Select the Default role requested by the user. If a user has adaptive equipment, then select Usability. After entering a new user, perform a search of the employee SEID to ensure that all information populated correctly.

Campus Manager Reviews and Distributes the Annual Reconciliation List.
The Campus Manager (CM) must ensure accurate Form 809 receipt processing at the campus. The CM will review the 809 Receipt Book Annual Reconciliation List and ensure the information is accurate. Log in to e-Trak 809 Database System: https://etrak11.web.irs.gov/etrak-receipts/login.request.do. At the bottom of the home page look for the standard reports and generate the annual reconciliation list in excel format. Attach it to a secure email to the territory manager for each group manager, and then individually to each group manager.
Make sure the annual reconciliation list is accurate and matches the Form 809 Part 3 Memo audit files and organizational information. The Campus Manager takes the following actions:

Group Manager Role.

Group Managers (first level managers of employees with Form 809 assigned to them) must conduct the annual reconciliation with the same care and precision as handling cash. The reconciliation process includes a physical inspection of each open Form 809 book assigned to their employees.
Check BEARS for PROD USER E-TRAK 809DB (Name of Campus) in your list of applications.
Collection, Accounts Management and Ogden Submission Processing Center managers must have access to PROD USER E-TRAK 809DB OGDEN CAMPUS.
Field Assistance Areas 1 and 4 and Kansas City Submission Processing Center managers must have access to PROD USER E-TRAK 809DB KANSAS CITY CAMPUS.
Field Assistance Areas 2 and 3 and Austin Submission Processing Center managers must have access to PROD USER E-TRAK 809DB AUSTIN CAMPUS.

How to Resolve Discrepancies.
Managers in field office functions contact their Headquarter Form 809 Coordinator and follow their respective Internal Revenue Manuals and/ or memorandums for program requirements.
Campus managers will work closely to resolve any discrepancies.
The table below lists examples of discrepancies that may occur and actions to resolve. Please note these are not all inclusive. Refer to IRM 3.0.167, General - Losses and Shortages for directives if a loss is identified.

Field Director Submission Processing Certification.

Field Directors, Submission Processing certify by memorandum to Director Submission Processing that annual reconciliation requirements have been completed by January 31, 2024.
The Field Director memorandum must include:

Director Certification Memorandum and Report.
The memorandum of certification from Field Director Submission to Director Submission Processing must include the spreadsheet from the campus manager.
EEfax the signed memorandum to HQ Accounting and Deposit Section at 855-225-1552 no later than January 31st following the end of the fiscal year.
 

Support Management Reviews.
Managers, at their discretion, may request a listing of all Form 809 receipts for reviews. The Campus Manager must provide the 809 Annual Reconciliation List from the e-Trak 809 Database System standard reports dropdown menu to the manager upon request. Information may only be provided to managers for employee(s) under their supervision.

A partially used Form 809 book is one that was assigned to an employee.
Return a partially used Form 809 book if an employee:

The employee must return the Form 809 book to their current servicing Submission Processing Center (SPC) Field Office Payment Processing Unit within 10 workdays.
Due to consolidation, the current servicing SPC cannot be the same as the SPC that issued the book. Issue Form 5919 Teller's Error Advice ( Response Required) Book error if you become aware of a Form 809 book not returned. The error category is Not Returned or Late Confirmation.
State that the Form 809 book must be returned to the unit manager and provide the specific campus address in the teller comments.
If the book was issued by the former Cincinnati Submission Processing Center, then it will be returned to the Ogden campus.
If it was issued by the former Fresno Submission Processing Center (closed 8/2/2021) then it will be returned to the Kansas City campus.
Include a statement: Void any remaining unissued Form 809 receipts before shipping. Please let us know when the Form 809 book will be received for follow up. Thank you.

Check YES to indicate Hard Copy response required. The Hard Copy Response Form will appear. Enter Form 809 book serial number.

A partially used Form 809 book canot be re-issued. Void the remaining blank receipts in the book.

If a remaining Form 809 receipt is still in the book and not voided, then write VOID to deface each receipt. Use teller role to close the book in the e-Trak 809 Database System. File as locally directed to ensure timely destruction.

If an employee no longer has Form 809 book duty due to rotation, then void each Form 809 individual receipt and return the book to the servicing campus within 10 workdays. Request a new Form 809 book if the employee returns to Form 809 duty at the end of the rotation.

If a Form 809 book is lost, missing or stolen during transit, refer to IRM 3.8.47.6.19 Lost, Missing or Stolen Form 809.

Procedure for reporting lost, missing or stolen blank Form 809 involves each functional area with knowledge of a lost or stolen Form 809 reporting the loss to TIGTA when it is suspected to as stolen, used in a crime, or found at a crime scene.
You must also inform the Campus Remittance Security Coordinator (RSC). The list of RSCs can be found on the Submission Processing site under Campus Security. Report the loss to the Situational Awareness Management Center (SAMC) or if the RSC has reported it, then obtain the SAMC Incident Report number from the RSC.

If the lost, missing, or stolen Form 809 has Sensitive But Unclassified (SBU) data, including Personally Identifiable Information (PII) and tax information, then also report the loss to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) using the PII Breach Reporting Form. The link is https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2 . Call 267-466-0777 if you have any problems with the online form or have questions about completing the online form. See the Data Protection and Inadvertent Disclosures site for additional information about reporting disclosures https://irsgov.sharepoint.com/sites/ETD-KMT-KB003/SitePages/Privacy/Report_Losses_Thefts_Disclosures/Report_Losses_Thefts_Disclosure.aspx. Refer to IRM 3.0.167 General - Losses and Shortages for complete information.

Designated Remittance Security Coordinators are listed on the Submission Processing, Security - Remittance Security Coordinators Information page.

The employee or manager to whom the Form 809 receipt book was assigned prepares a memorandum report, in quadruplicate and submits the report to their manager. The manager informs TIGTA Office of Investigations and the RSC. A copy of the report is transmitted on Form 795-A, Remittance and Return to the Submission Processing Center remittance processor who files it in place of the missing receipt(s).

The report contains the following information:

If the lost or stolen item is part of Form 809 with taxpayer information, then follow the procedure for reporting loss of PII immediately upon discovery and notify the supervisor. Refer to IRM 3.8.47.4.12.

Field Office Employee Responsibilities:
If a reported lost or stolen Form 809 that was reported as a breach is recovered, that had PII, then send an e-mail to *PII with the IR # of the breach and facts.

The Remittance Security Coordinator must also be notified when previously reported lost or stolen Form 809 receipts and/or books have been recovered.

If blank Form 809 was lost or stolen and recovered, then deface all remaining receipts with VOID on all four parts of each receipt. If the employee assigned to the book did not void the remaining receipts, then void them at the campus Field Office Payment Processing Unit.

If Form 809 was required to be voided and was not, then issue Form 5919 Teller's Error Advice for the Improperly Voided error category.

Every Form 809, Receipt for Payment of Taxes book contains two copies of a Request for Forms 809, Receipt for Payment of Taxes forms to request a Form 809 book from the Campus. Generally, only one Form 809 book may be assigned at any time. The request is submitted in duplicate. Use one copy of the request a reorder. An employee may EEFax a Form 809 book reorder to their servicing campus.
Authorization to acquire a Form 809 book is maintained in the Form 809 audit file.

A Taxpayer Assistance Center (TAC) manager may request more than one book for a high demand area with specific approval of their Area Office Director.
Refer to IRM 3.8.47.6.23, Procedure for Field Office Payment Processing Unit Clerks on TAC Reorders or Orders for Multiple Forms 809. Management authorization is required because TAC managers must then ensure internal control over Form 809 books and receipts with the same care and precision as cash handling.

If authorized by memorandum from Area Office Director, then a Taxpayer Assistance Center may be issued multiple Form 809 books prior to issuance of the 40th receipt.

Take the following actions upon receipt of an authorized memorandum.

A requesting employee must expect a four or five workday turnaround time beginning with the time/date of transmission of faxed request. (Consider the time of day of the request).Contact your manager if there is a delay.
Group managers must contact the Campus Manager immediately if a disruption of service to taxpayers is imminent.

Taxpayer Assistance Centers (TACs) at some locations have cash pickups by couriers and/or Smart Safes. These TACs use Over the Counter Channel Application (OTCnet) to deposit to designated Treasury General Account (TGA) banks, under the aligned Austin or Kansas City Submission Processing Center Agency Location Code (ALC).
Austin services Field Assistance Areas 2 and 3; Kansas City services Field Assistance Areas 1 and 4.

Field Office Payment Processing Units at Austin and Kansas City review Forms 809 issued by TACs. The listed actions are:

Field Assistance (FA) designated an analyst to monitor remittance processing in Taxpayer Assistance Centers. The area analyst for remittances by area are listed below:

Accounts Management (AM) Campus Support sites process tax payments received using Remittance Strategy Paper Check Conversion (RS-PCC).
The Ogden Field Office Payment Processing unit services AM Campus Support sites (Andover, Atlanta, Brookhaven, Cincinnati, Fresno, Memphis, Philadelphia) and when reviewing Forms 809 must take the following actions:

The Field Office Payment Processing Unit reviews locally issued Form 809 receipts for cash payment(s) received in the mail and deposited weekly as determined by local management.
If your campus deposits cash daily, then refer to IRM 3.8.47.6.27.

Submission Processing Centers (SPCs) that deposit cash weekly use one composite Form 4287 Record of Discovered Remittances log for the week. The employee issuing Form 809 receipts for cash received in the mail must annotate the Form 809 serial number adjacent to the cash entry on the corresponding Form 4287.
The SPC must then balance and reconcile all Form 809 receipts, unidentifiable cash, and the money amount collected and deposited to the penny.
A separate OTCnet deposit voucher for weekly cash must be created for approval. The OTCnet deposit voucher number and date will be annotated on the weekly Form 4287. Employees issuing Form 809 must annotate the OTCnet voucher number and deposit date on each Form 809 Part 3 included in that deposit. Submit Forms 809 Parts 1 and 3 to the Field Office Payment Processing Unit sequentially for review on the next business day (following the weekly deposit).
The table below outlines steps for review of Forms 809 by the Field Office Payment Processing Unit.

The Field Office Payment Processing Unit reviews locally issued Form 809 receipts for cash payment(s) received in the mail and deposited daily as determined by local management. If your campus deposits cash weekly then refer to IRM 3.8.47.6.26. Campuses that deposit daily or convert cash daily use one Form 4287 Record of Discovered Remittances log for the day.

Submission Processing Centers (SPCs) that deposit cash daily or convert cash daily use one composite Form 4287 Record of Discovered Remittances log for the day. The employee issuing Form 809 receipts for cash received in the mail must annotate the Form 809 serial number adjacent to the cash entry on the corresponding Form 4287.

Daily Cash Deposited.
Daily cash deposits are balanced, reconciled to all Form 809 receipts, unidentifiable cash, and the money amount collected and deposited to the penny. A separate OTCnet deposit voucher for daily cash received must be created for approval. The OTCnet deposit voucher number and date will be annotated on the daily Form 4287. Employees issuing Form 809 must annotate the OTCnet voucher number and deposit date on each Form 809 Part 3 included in that deposit. Submit Forms 809 Parts 1 and 3 to the Field Office Payment Processing Unit sequentially for review on the next business day (following the daily deposit).

Daily Cash Conversion.
Cash that is converted at the local credit union to a money order (Austin SPC) by the Form 809 employee and must be balanced and reconciled to the corresponding Form 809 receipt(s), and dollar amounts collected. The Form 809 receipt(s) serial number is noted adjacent to the Form 4287 entry.

Form 809 Review in the Field Office Payment Processing Unit.
The Form 809 employee submits Form(s) 809 Parts 1 and 3 to the Field Office Payment Processing Unit by the next business day following deposit or after the money order is processed through ISRP.

The table below outlines steps for review of Forms 809 by the Field Office Payment Processing Unit.

Headquarters may direct the transfer of blank Form 809 book inventory. A transfer is initiated and approval documented in the e-Trak 809 Database System by serial number. The site transferring the inventory is the source site. The site receiving the inventory is the destination site. The table below lists the actions required to transfer blank Form 809 book inventory.

The Ogden Field Office Payment Processing Unit clerk will follow these procedures to review Form 809 for seized cash deposited through Treasury’s Seized Currency Collection Network (SCCN) .

When a revenue officer seizes cash, they must complete Form 809 and write "Contents of Cash Register Seized" on top of Form 809 Part 1, per IRM 5.10.3.15.
After they deposit cash through the SCCN agent, the revenue officer will write the Fedwire confirmation number and date in the cash conversion space of Form 809 Part-3.

If a critical error is observed, then the manager must be informed. Inform the manager through the e-Trak 809 Database System. Input Form 5919 Teller's Error Advice.
Include the supporting documentation and explain the error, and the required response in the comments field. Follow procedure in IRM 3.8.47.7.2 Preparation of Form 5919 Teller's Error Advice.
If a or check must be sent to the campus to resolve the error, then check the response required box Yes and select the item from the drop down list or type in the item that must be provided in response to Form 5919 Teller's Error Advice. Include a specific address for the manager to use to send the item to the campus.

Critical errors are listed below:

Use the e-Trak 809 Database System to issue Form 5919 Teller's Error Advice for Form 809 or other critical errors. The table below describes the steps to preparation of Form 5919 Teller's Error Advice:

Remittance perfection technicians will record the incident or breach number and the date a loss or shortage is reported when observed during the Form 5919 process. Input this information in the comments section of Form 5919 Teller's Error Advice. Provide a copy of Form 5919 to the campus Remittance Security Coordinator (RSC). Refer to IRM 3.8.47.4.11.
 

Form 5919 Teller's Error Advice is issued to inform a group manager of a critical error through the e-Trak 809 Database System. The system routes the Form 5919 notification to the manager of record and tracks the delivery and response to the issue.
A comment entered by the group manager is required to document that the manager is aware and/or addressed the issue, and/or to provide additional information. All errors involving Form 809, money amounts, misapplied payments, missing document with potential PII, and missing payment requires a response. If a response is required, and the group manager does not respond, then the system sends an e-mail to notify the manager that their response is overdue.
If a group manager still does not respond, then the system sends a second reminder.
If a response is still overdue after 2 reminders, then the Campus Manager will certify the error yes: No comment from GM, and a comment on the issue status. The error will appear on the monthly Trends and Patterns Report and/or Late Remittance Report to the Territory Manager and Area Director.
If a hard copy is required to be returned to the campus to resolve a teller error, then the teller must indicate Yes for Hard Copy required in the e-Trak 809 Database System. Refer to IRM 3.8.47.7.4.1.
Teller default roles will be prompted by e-Trak 809 Database System that a hard copy item is to be returned to the campus and the item will appear on the Hard Copy Report available to all default teller roles.

Each Submission Processing Center must maintain a centralized control file for hard copy responses to Form 5919 Teller's Error Advice in chronological date order. Files may be in ascending or descending order as locally directed. The purpose of the centralized control file is to ensure that any hard copy responses outstanding receive timely follow up.
Filing in date order allows any backup employee or supervisor to identify follow up is necessary.
Hard copies are defined as items, such as documents (or remittances) that have been requested from a field office manager. For example, if Form 809 Part 3 is missing from a package, then an error notice is issued to the field office manager to retrieve it. The manager’s required response is the part 3. A copy of the Form 5919 is placed in the control file waiting for the response.
The table below describes the steps for Form 5919 Teller's Error Advice that must be printed and filed for follow up if a hard copy response must be sent to the campus.

Form 5919 Teller's Error Advice issued for Form 809, Receipt for Payment of Taxes are placed and retained in the Form 809 hard copy audit file for the duration of the statute period. The statute period for retention is 3 years from the date the last receipt is issued in the Form 809 book; the statute may be extended if an official matter is unresolved, such as an investigation or audit. Refer to IRM 3.8.47.21.

Form 5919 Teller's Error Advice issued through e-Trak 809 Database System are retained in the system. Retain hard copies of Form 5919 only when issued for Form 809 official receipts.

Document 12990, IRS Records Control Schedules (RCS), provides the NARA-approved retention and disposition requirements when eligible records are to be moved to off-site storage, destroyed or deleted.

Non-critical errors include errors on:

Correct or complete the data. Make markings in green. Annotate correction on Form 795-A or any other official remittance transmittal. It may be necessary to contact the originator for incomplete or corrected data that does not involve money, security or personally identifiable information potential losses.

The monthly Trends and Patterns Report is a management report based on certified Form 5919 Teller's Error Advice(s). The campus manager has to review and certify each Form 5919 as appropriate with Yes or No, except for the late remittance error category and then distribute the report to second level managers (territory managers and department managers).

Campus Manager Procedure for Trends and Patterns Report
The campus manager is responsible for management reporting. The Form 5919 appears in your Tracking in box in real time. Refer to Training Publication 12340-005 E-Trak 809 Database System Campus Managers User Guide for user instructions. Take the following action:

The Trends and Patterns Report is due monthly by the 5th business day following the end of the month.

You may be contacted by a TIGTA Office of Investigation official visiting your campus. If you are contacted, then you must contact the local Campus Remittance Security Coordinator (RSC) through your manager. As directed by your manager, and with clearance approval to release a document to the authorized TIGTA official for review, you may provide the requested document through the RSC.

Generally, actual hard copy documents and remittances must not leave the restricted area (limited area of Receipt and Control). If a TIGTA investigator has been approved for release of actual hard copy document for investigation, and is physically present at the campus requesting possession of a hard copy document, (as necessary for evidence) then take the following actions:

If a TIGTA investigator has been approved to receive a scanned copy of an official document, then take the following actions:

If contacted by TIGTA to open an audit or for audit planning, then inform your manager. You may not approve requests for system access for TIGTA auditors. Headquarters Submission Processing (Director Submission Processing staff) handles all requests for audit information, audit planning and to open an audit.
Campus administrator for e-Trak 809 Database System may approve BEARS user requests for servicing managers, employees assigned to the Field Office Payment Processing Unit, and Planning and Analysis staff only.

Employees identifying a revenue receipt shortage or overage must immediately notify their supervisor. A loss, shortage or overage may be identified by a field office employee, or by the Submission Processing employee. If discovered by a Submission Processing Center employee, the campus manager contact the field office manager. Form 5919 Teller's Error Advice (hard copy required) must be issued for incorrect money amount or missing remittance as applicable. The required response is for the amount due and corrected information to post the payment(s).

Field office and Submission Processing Center supervisors, upon receiving notification of a revenue receipt shortage must immediately contact the next level manager and the TIGTA Office of Investigations. All lost cash receipts will be reported to TIGTA and the Remittance Security Coordinator (RSC). Report to Situation Awareness Management Center (SAMC) Web site through the use of the incident reporting link https://tscc.enterprise.irs.gov/irc/.

The field office supervisor must prepare a preliminary memorandum through their Area Director and Field Director, Submission Processing to the Chief Accounting Operations, with a copy to the Deposit Manager. Submission Processing Centers must be notified as soon as possible. Supervisors must forward their employee's loss report with their own report, within 10 workdays to the Campus Submission Processing Director. This initial contact will be followed up with a detailed report as outlined in (4), below and IRM 3.0.167 General - Losses and Shortages.

The memorandum must include:

Upon receipt of the memorandum, Chief, Accounting Operations will satisfy the injured taxpayer's loss using the 76XX Account.

The Deposit Manager will file their copy of the memorandum with the related loss or shortage transmittal.

Supervisors must require the responsible employee to write a detailed report within five days after the loss occurred. The report must contain the following:

Field office managers must forward their employee's loss report with their own report through the Area Director and the Field Director, Submission Processing to the Chief, Accounting within 10 workdays. The supervisor's report must include a summary of internal controls, procedures, and supervisory responsibilities in effect at the time the loss occurred.

Upon receipt of the reply to the Response Required Form 5919, the Field Office Payment Processing Unit Clerk is no longer be involved in the loss or shortage.

At least once each quarter, Form 809 on hand inventory must be verified by serial number by a manager without responsibility for Form 809 controls, known as the Inspector. The management official will ensure the number of books in inventory is accurate.

The Teller's Error Advice Form 5919 Missing Response Report is a tool to use to determine if group managers have acknowledged Teller's Error Advice notices.
Field Office Payment Processing Unit Clerks are required to follow up on hard copy responses the day after they are due. The e-Trak 809 Database System sends an e-mail reminder to users with Teller Role as the primary assignment. Teller Role has access to the Hard Copy Report to view from the home page.

Campus manager must review the Hard Copy Report at least once weekly from the Home Page of e-Trak 809 Database System. Select Hard Copy Report from the Standard Reports dropdown menu. Provide the report to the Planning and Analysis analyst for Receipt and Control and other management officials as determined by local management. Provide territory and group managers with Missing Response Reports and Hard Copy Reports upon request for their respective areas of authority.

Campus managers will take appropriate action to ensure timely follow up on any missing hard copy items. The e-Trak 809 Database System sends reminders via e-mail for overdue responses.

The campus manager generates the Annual Form 809 List systemically in e-Trak 809 Database System for distribution to managers with Form 809 employees on the date announced.
Distribution of the annual list is a step in the Annual Reconciliation of Official Receipt process: This is the IRS's internal control to ensure all receipts are accounted for at least annually. Field Directors, Submission Processing must provide certification to the Director, Submission Processing, through the Headquarters Submission Processing program analyst that the center has met the requirements for official receipt reconciliation for the current year by the date announced. Form 809 analysts are located on the Field Office Payment Processing site. Field Office Payment Processing Refer to IRM 3.8.47.6.17 for additional information.

Income received from acquired property will be forwarded to the Ogden campus via completed Form 2433, Part 7-B, Notice of Seizure. Refer to IRM 5.10.3 , Conducting the Seizure. Refer to IRM 3.8.45 Deposit Activity-Manual Deposit Process.

Collection employees will forward proceeds from the sale of seized property to the Campus with Part 7-B of Form 2433, Notice of Seizure, as the posting document for proceeds from the sale of seized property. Cash must be converted to check or money order (within 3 business days) prior to transshipping to the Ogden Campus.

Bankruptcy trustee payments are processed by the Centralized Insolvency Operation. All trustees have been requested to send all Bankruptcy Chapter 7 and 13 Trustee payments to the Centralized Insolvency Operation (CIO) address as follows:

Payments received after bankruptcy discharge (known as post-petition payments) will be sent to Ogden by Collection Field function and are processed in the usual manner.

Definition. This manual defines post-dated checks as remittances accepted in face to face operations with an agreement to present the check for processing at a future date.

Policy. IRS does not accept post-dated checks. Checks are credited to taxpayer accounts as of the official IRS received date. All employees must ensure the integrity of the IRS received date on payment posting vouchers. Process or send for processing on the day of receipt or by the next business day.

Accepted in Error. If a post-dated check is collected in error, then issue Form 5919 Teller's Error Advice for Post-Dated Check error category. Attach supporting documentation (transmittal and check). Ask your manager for guidance regarding return of the post-dated check to the collecting official for action.

A franked check is a check that has been scanned through RS-PCC and marked "Electronically Presented." If a check is marked "Electronically Presented" , then it must be processed through RS-PCC.
Field offices cannot transship a franked check to a Submission Processing Center for processing unless specifically directed to do so by Headquarters. If the field office has a problem with processing a check through RS-PCC, then refer to IRM 3.8.47.11.5(2).

Problem with Franked Check During RS-PCC Processing.
If there is an unresolved problem and a franked check cannot be processed through RS-PCC then send the question or issue via e-mail to the RS-PCC Project Team at
&TS CAS:SP:ATP:EP:RSPCC on the global address directory.
The RS-PCC Team responds within 24 hours.
If the RS-PCC Team directs that a franked check must be processed manually, then line through "electronically presented" clearly in black and note the transmittal document. Transship the franked check to the servicing Submission Processing Center.

Franked Check Received at Submission Processing Center. Submission Processing Centers (SPCs) must not process a franked check manually without specific authorization. If a franked check is received at the SPC, then take the following actions to avoid a franked check processed twice. The following table lists the steps to follow for a franked check.

Minor coins are pennies and nickels. Field offices are not required to accept pennies and nickels for payments of more than twenty-five cents.

Reference. The minor coins of the United States are legal tender for any amount not exceeding 25 cents in any one payment. Act Feb. 12, 1873, Rev. Stat. § 3587, Comp. Stat. § 6574, 6 Fed. Stat. Anno. 2d ed. p. 298.

On rare occasions, payments are mistakenly routed to Submission Processing that are made payable to Internal Revenue Service or United States Treasury but are not for payment of taxes, deposits, ACA payments or fees.
Send the payment and document to the appropriate address for processing.

Four examples of documents received by campuses that cannot be processed by a campus are:

Form 8802, Application for United States Residency Certification. IRS will charge a user fee for Form 8802. Taxpayers are instructed to mail Form 8802 and their payment via United States Postal Service to a lockbox address:
Internal Revenue Service
P.O. Box 42530
Philadelphia, PA 19101-2530
If using a private delivery service, then send to:
Internal Revenue Service
2970 Market Street
BLN #3- E08-123
Philadelphia, PA 19104-5016
If a campus or IRS office receives an original Form 8802 with a user fee, then send on the day of receipt or next business day using overnight traceable method, then follow procedure for securing a remittance for transit. Refer to IRM 3.8.47.4.3.

Bankruptcy trustee payments are processed by Centralized Insolvency Operations. Refer to IRM 3.8.47.11.3 Bankruptcy Trustee Payments.

Refer to IRM 3.8.47.4.3 Securing Remittances for Transit for security procedures.

Streamlined Application for Recognition of Exemption Under Section 501(c)(3): Applications for Form 1023 and 1023 EZ payments are made through Pay.gov.

Field office employees (Exempt Organizations/Government Entities) that collect a voluntary payment on a closed statute year will send a completed Form 3244-A Payment Posting Voucher and Form 8758 Excess Collections File Addition to the Ogden Field Office Payment Processing Unit. When received at Ogden, follow procedures in IRM 3.8.47.5.2 Examine Field Office Remittance Package, then route the package to Manual Deposit. Manual Deposit will process these payments into 20-0101, Tax Class 1, ANMF DLN.

Time Value of Money (TVM) Payment: If IRS Independent Office of Appeals or IRS Counsel resolves a TVM issue based on the specified amount method indicated in Revenue Procedure 2002-18, Section 6.02(4), then the IRS will process receipt of the taxpayer's TVM remittance as a "miscellaneous payment" listed as an "Other Credit" on the remittance voucher creditable to account 6400.
The assigned officer will notify the Manager, Manual Deposit Unit by telephone at 816-XXX-XXXX, that the payment will be sent. Remittances are to be sent to the Kansas City Submission Processing Center at the following address:

Internal Revenue Service
Submission Processing Center
333 W. Pershing Rd.
Kansas City, MO. 64108

Note: Do not send remittances to the Covington, KY address listed in the original Rev. Proc. 2002-18, as this information has changed.

The transmittal memorandum or remittance voucher, Form 3244 or Form 3244-A, will include the following information in the Remarks Block:

This subsection outlines the procedure for Headquarters Submission Processing directed implementation of a contingency plan for the Field Office Payment Processing Unit.

Form 5919 Teller’s Error Advice. If a critical error is observed that requires immediate resolution by a group manager, (such as loss or missing money or personally identifiable information (PII), and/or misapplied payment), while contingency plan is in effect, then e-Trak 809 Database download and complete Form 5919 Teller's Error Advice (July 2019 edition) . Send the Form 5919 to the manager of record (as listed on Discovery Directory) via secure e-mail. Do not attach the supporting document to the e-mail. The e-mail must state that the Form 5919 is being sent via e-mail due to an e-Trak 809 Database System outage. This document will be entered when the system resumes operation.

New Blank Form 809 Book Inventory Inspection. If new blank Form 809 inventory must be added while contingency plan is in effect, then the inspector will complete a list of new blank Form 809 books received and inspected by serial number and sign the listing. All four parts of all 50 receipts in each book must be inspected and note any defects by serial number. Provide the completed and signed listing to the Field Office Payment Processing manager. The inspector will enter the inspection in the e-Trak 809 Database when the system resumes operation.

Quarterly Blank Form 809 Verification. If verification of Form 809 inventory must be completed while contingency plan is in effect, then the inspector will complete a list of blank Form 809 inventory inspected by serial number and sign the listing. Note any defects by serial number. Provide the completed and signed listing to the Field Office Payment Processing manager. The inspector will enter the inspection in the e-Trak 809 Database when the system resumes operation.

If a Field Office Payment Processing Unit is directed by Headquarters to close, then transfer closed Form 809 and transmittal records (that have no open issues) to the designated Federal Records Center (FRC) servicing your campus. The Field Office Payment Processing Unit manager must contact the Records and Information Management Specialist assigned to the campus to coordinate this activity with the FRC.

Arrange to ship closed records under retention according to Document 12990, IRS Records Control Schedules (RCS). The servicing FRC for the Austin campus is Fort Worth, Texas.

Coordinate the timeframe at least two (2) weeks prior to shipping.

Complete Standard Form 135 (SF-135), Records Transmittal and Receipt. Refer to Document 12990, Records and Information Management Records Control Schedules.

Follow Document 13144 Proper PII Shipping Procedure to prepare records for transit. Double wrap and affix a label to the inside of the package(s) and the outside of the box. Pack closed Form 809 books I a box of 20-25 to ensure the weight and size is secure for transit. The Form 3210 Document Transmittal must list the Form 809 Book serial numbers contained in the box. For example, Box 1 = Form 809 book serial numbers 00000, 11111, 22222, etc.

The manager or designee must supervise the loading of the boxes to verify the boxes are loaded securely and in reverse numerical order, this will ensure the first box that’s off-loaded will be box number 1.

The manager will provide a copy of the SF-135, Records Transmittal and Receipt, to the gaining site management, Planning and Analysis, and Headquarters Field Office Payment Processing Program analyst. The gaining site will retrieve a closed Form 809 record officially.

Each Submission Processing Center (Austin, Kansas City, and Ogden) has a sub-application e-Trak 809 Database System. Access is approved through BEARS. Each campus manager determines the BEARS approvers for their site.

IRWorks is used to modify or delete BEARS approvers for e-Trak 809 Database. Input an IRWorks request for Catalog Item BEARS (Business Entitlement Access Request) Category: Security and Access Fulfillment Assignment Group: BEARS Technical Support Team. Refer to the example below. Be sure to input your correct NAME for your campus application:

The ISRP system deployed electronic check processing through OTCnet at the Kansas City, Austin and Ogden Submission Processing Centers in Fiscal Year 2021. ISRP sends electronic check images through OTCnet to Federal Reserve Bank of Cleveland for deposit to the Treasury.
Through this process an OTCnet user must retrieve the deposit ticket for ISRP-KCSPC, ISRP-AUSPC, and ISRP-OSPC on the following business day using the OTCNET View Reports and CIRA Viewer roles.
An item that failed OTCnet is not included in the deposit ticket. Refer to IRM 3.8.47.26.2 OTCnet Failed Item.

ISRP electronic check processing sites appear on OTCnet under the organizational hierarchy of the accounting jurisdiction.

OTCnet Training and Job-Aids. The Treasury offers training and downloadable job-aids on the OTCnet system: https://www.fiscal.treasury.gov/otcnet/training.html.

An OTCnet failed item is a remittance that was not successfully processed on OTCnet and is not included in the day’s deposit ticket. ISRP remittance processing at the Austin, Kansas City and Ogden campuses through OTCnet simultaneously processes the tax account and scans the payment for deposit. The batch scheduler must check for OTCnet failed items at the end of the day or by the following business morning and have failed items removed from the tax account if necessary. Failed Item Code 184 (Reject Corrupt Or Missing Image) does not require removal from the tax account.
Generally, a batch scheduler in Receipt and Control refers to IRM 3.8.44.10.6 for procedure. An accounting technician in Dishonored Check Function refers to IRM 3.17.10.2.2.3 for procedure if the failed item has to be removed from the tax account. Failed Item Code 184 (Reject Corrupt Or Missing Image) does not require removing the item from a tax account. Follow IRM 3.8.45 procedure for manual deposit.
Follow the steps to search for failed item(s).

Trace Identification Number (TID). Effective with deployment of ISRP electronic check processing through OTCnet, payment application information is not displayed on the reverse of a check image on OTCnet. You must research payment application on the Remittance Transaction Register (RTR) System by the Trace ID. Refer to IRM 3.5.10 Remittance Transaction Research System for procedure. The Federal Reserve Bank masks personally identifiable information on OTCnet.

The Item Reference Number (IRN) number begins with the agency location code (ALC) plus 2 of the Submission Processing campus followed by random numbers.