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The Field Office Payment Processing Program in Submission Processing is processing paper remittances received in field offices
and issuance, tracking, and processing of Form 809 Receipt for Payment of Taxes. Form 809 processing includes field offices
and campuses. Internal Revenue Service requires strict control of official receipts, taxpayer information and payments to
ensure the highest integrity and public trust. -
Internal Revenue Code (IRC) §7804(c) imposes liability against any officer or employee of the Internal Revenue Service or
Treasury Department who fails to account for and pay over any amount of money or property collected or received by him/her
in connection with the Internal Revenue Laws. The statute does not require intentional misconduct, such as willfulness, on
the part of the employee -
Functional areas receiving field office payments are: Small Business/Self-Employed Collection, Wage and Investment Field Assistance
Taxpayer Assistance Centers (TACs), Examination, LMSB, Appeals, TE/GE, Taxpayer Advocate, and Chief Counsel. -
Field Office Payment Processing Program Duties include:
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Verification, review, and timeliness recordation of Form 795/795A Daily Report of Collection Activity and Form 3210 Document
Transmittal receipts, and any other official remittance transmittal, -
Form 809 Receipt for Payment of Taxes internal controls: inventory, issuance, tracking, destruction, error identification,
and provide records for the annual reconciliation and general administration, -
Identifying and reporting critical errors on other transmittals / issuance of Form 5919 Tellers Error Advice using the 809
Database tool, -
Examination and perfection of posting documents,
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Timely payment processing and deposits, and
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Generating and distributing error trend and timeliness reports.
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Field Office Payment Processing in campuses is performed in the secure remittance processing area of Receipt and Control.
All physical security requirements for the secure remittance processing area must be strictly adhered to in accordance with
other manuals. All employees and managers of the Internal Revenue Service and Treasury are accountable for remittances under
their control, including physical security.Field office managers must ensure adherence to all security standards and internal controls in IRMs:
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IRM 1.16.12, Facility and Property Protection;
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IRM 1.16.15, Minimum Protection Standards;
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IRM 1.16.11, Basic Security Concepts;
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IRM 1.16.3, Safeguard Reviews;
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IRM 1.16.13, Information Protection;
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IRM 3.8.45 Manual Deposit for Campuses.
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In addition, any interim guidance or procedure regarding physical or remittance security must be implemented immediately.
Interim guidance or procedures may be issued through official memorandums or as Information Alerts (Hot Topics) on the Submission
Processing site.
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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 must be strictly adhered to and are not repeated in this
manual. -
All employees should report any employee or manager suspected of theft, fraud or identity theft to the Treasury Inspector
General for Tax Administration (TIGTA) Office of Investigations at 1-800-366-4484 immediately. -
All Service employees must take care to protect personally identifiable information (PII). Any loss of PII could result in
information being compromised to perpetuate identity theft. PII information must be encrypted on computers, email. Sanitize
taxpayer PII or use secure messaging. If you suspect or know of a potential information loss, report it to your manager, the
Treasury Office of Investigations (TIGTA) at 1–800–366–4484, and the Computer Security Incident Response Center (CSIRC) at
1–866–216–4809.
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Use of IRS computer equipment and systems must be in conformance to security rules. Mandatory briefings are conducted annually
regarding these requirements. . -
Protect personally identifiable information (PII) when faxing documents.
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Use secure messaging for sending supporting documentation for teller error advice notices and management reports.
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The Service requires internal control of tax receipts to ensure security during transit. On rare occasions, Submission Processing
Centers transship remittances via common carrier for processing. Rare cannot be overemphasized! Nearly always, tax receipts
must not leave the secured area; rather SPCs are required to process tax receipts on the day of receipt. An example scenario
of transshipping a tax receipt (remittance, taxpayer payment) would be a site needing to transship a foreign remittance to
a bank for processing. All senders of tax receipts are required to use overnight traceable method to send tax receipts.-
Use a completed transmittal, such as Form 3210, Document Transmittal, http://core.publish.no.irs.gov/forms/internal/pdf/22150g90.pdf
in duplicate, listing the package contents and indicating the dollar amount of each check. -
The name of the sender (originator), return address (with stop number), and telephone number is required on all transmittals.
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Annotate the kind of remittance and the official IRS received date. For example, “FOREIGN REMITTANCE(S) RECEIVED mm/dd/yyyy”,
in the remarks section of Form 3210. Include the original and acknowledgement copy with the remittance package. Request the
acknowledgment copy be returned as proof of delivery of each item. -
If the remittance received is cash, which is rare, convert the cash to a cashier’s check made payable to the United States
Treasury before mailing. The local employee credit union will generally perform this service. -
Double wrap all remittances in opaque envelopes or boxes. Use shipping material appropriate for the weight of the package.
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The originator or sender, who is accountable until the funds are received at the destination, must establish a control to
ensure delivery of tax receipts and follow up within 10 days. The control must include amounts of taxpayer receipts by taxpayer
identification number (TIN) correlated to the package tracer information. For example, if the transit provider informs IRS
that package number 12345-67-89 was destroyed, a control is needed that enables proper identification of impacted taxpayer(s)
so that relief can be granted. -
The sender or originator must follow-up within 2 business days to ensure delivery of the remittance package. Access the carriers
web site, i.e., ups.com, or usps.com and trace the package. Follow up with the destination contact within 10 working days if acknowledgement copy indicating all
remittances and items are received. -
Senders must immediately report all lost remittance packages to the Treasury Inspector General for Tax Administration (TIGTA)
Office of Investigations at 1–800–366–4484. Lost or stolen remittances must also be reported to the campus remittance security
coordinator. Lost personally identifiable information must also be reported to the Computer Security Incident Response Center
(CSIRC) at 1–866–216–4809.
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Managers of Remittance Processing Operations have specific responsibilities relating to the security, internal control, issuance,
and disposition of Forms 809, in addition to the care that must be given any remittance handling. Forms 809 must be handled
with the same care and precision as cash. The following procedures are required when handling Form 809.-
Forms 809 are pre-numbered with letter prefixes and issued in numeric sequence. Each series of letter prefixes must be completely
exhausted before a new letter prefix is used. -
You must have written authorization from a delegated official before a Form 809 book can be issued to an employee for the
first time. Keep authorizations in the front of the Form 809 part–3 audit file. Once authorized, an employee can reorder a
Form 809 book. Retain authorizations on file as basis for subsequent book assignments as necessary for respective employees. -
Officials authorizing issuance of a Form 809 book must be designated by an Area Director or Field Director, Submission Processing
at least once a year. -
Accountability and control of unissued receipt books must be assigned to one individual at the Submission Processing site,
with an appropriate backup individual. This individual will keep a record of blank Forms 809 by serial number and disposition,
in the 809 Database. -
Individuals, who are authorized to issue Form 809 receipts, may not be responsible for inventory control of unissued Forms
809 and may not be responsible for reviewing the completed receipts of others or themselves. Separation of these duties is
required for strict internal control. -
Individuals assigned Form 809 books may not share the book with others. Once a book is assigned, it is for the exclusive use
of the employee to whom assigned. Managers may not allow transfer of a Form 809 book once assigned by the designated Field
Office Payment Processing function. -
Each assigned individuals Form 809 book must be stored in a separate locked security container, then stored in a locked container.
Refer to IRM 1.4.6.5.1(3). -
Official receipts may not be used for training purposes.
Note:
Photocopies of sanitized receipts without serial numbers may be used for training.
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To void a receipt, when necessary write “VOID”
across the face of all copies. Enter reason for voiding on the reverse of Copy 1. Voided Forms 809 are then returned to
the Field Office Payment Processing function. -
Managers must conduct periodic unannounced reviews of Form 809 Receipt for Payment of Taxes books assigned to their employees,
no less than quarterly. All reviews should be documented with date of review and serial numbers. -
At least once a year, a pre-verification of employee information and annual reconciliation will be conducted to ensure all
receipts are accounted for. -
Keep a log of all receipts issued to any walk-in-taxpayers.
Note:
Issuance of official receipts at campuses to walk-in taxpayers is only allowed on a rare exception basis, as approved by Field
Director, Submission Processing.
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The inventory of unissued Forms 809 must be verified by physical count and serial number by a manager without responsibility
for Form 809 books, at least once each quarter. The manager conducting the inventory must take a physical count of books on
hand by serial number. The managers count must be witnessed by at least one other person. The manager will compare the physical
count and serial numbers to the amounts and serial numbers listed on the 809 Database. Provide the manager verifying the inventory
including documentation to support transference of inventory to or from another site, manifests from the contracted vendor
showing any changes to inventory, and any other changes to the inventory (books issued to employees, etc.) In addition, provide
a quarterly inventory list from the 809 Database. Refer to the 809 Database User Guide. A report will be prepared and maintained
in a permanent file in Receipt and Control. The report must contain the:-
Date of the inventory review,
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Count of unissued full books and the number of receipts by serial number,
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Reconciliation of any discrepancies between the physical count and the detailed counts by serial number,
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Name and original signature of person conducting the inventory review, and
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Name and original signature of person witnessing the physical count of the inventory.
Campus employees who are assigned to issue official receipts 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 Exhibit 5.1.2–1
Form 809 Instructions. -
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Unissued Forms 809 must be secured in high level security locked containers that were provided by Headquarters. Limit accessibility
to the unissued forms, and keep the secure container locked when not in use. For example, if you are filing Forms 809 and
have to leave the cabinet, lock the cabinet, and open again when you return.
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Managers must ensure that only appropriate employees have Form 809 books and that employees with Form 809 books have only
research command codes in their Integrated Data Retrieval System (IDRS) profiles. -
Use of the Automated Command Code Access Control System is required to ensure Form 809 book users IDRS profiles are restricted.
When managers authorize an employee to have a Form 809 book, they must activate or simultaneously contact the IDRS Unit Security
Rep. to activate command code RSTRK (Restrict) with Definer R (Form 809 book users). -
A command code is considered “sensitive”
if it can be used to adjust account balances, change the status of a tax module or account, or affect the tax liability.
Sensitive command codes are in Exhibit 10.8.34–5. -
Managers must also ensure that employees with responsibility for issuing tax receipts to taxpayers are not assigned to control
the Form 809 inventory or to review completed Forms 809.
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This section prescribes procedures for campus remittance perfection technicians processing remittances received from field
offices and to process Form 809 receipts.
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Field Offices must use overnight traceable service or other traceable approved method for transshipping remittances to the
campus for processing. 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. -
Field Director, Submission Processing or designee must inform all area offices by written 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 authors must receive a copy of the formal memorandum as follows:IRM 21.3.4, Taxpayer Contacts – Field Assistance,
IRM 5.1.2, Field Collecting Procedures – Remittances, Form 809 and Designated Payments,
IRM 4.4.24, AIMS/Processing Handbook – Payments and Remittances, and
IRM 5.4.1 Case Processing – Remittance Processing.
IRM authors are listed on the Multimedia Production Division web site, http://publish.no.irs.gov. Any communication must
reiterate that the specific address for remittances is ONLY for the use of field office employees. This is especially critical
because any area office may have occasion to mail a remittance package to any Submission Processing Center.There are specific security requirements for the mail opening operation
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All packages must be opened in the Receipt and Control secured area AND the area that has a contained ventilation system.
Note:
For example, if there is a separate ventilation system and opening the mail in the Field Office Payment Processing area would
compromise physical security, the designated remittance perfection technician may open the mail in the area with the contained
ventilation system, or a mail room employee may verify the remittance transmittal. -
The campus receiving area must be alerted to direct remittance packages to the remittance processing area immediately upon
receipt -
The assigned remittance perfection technician will open and examine, date-stamp, verify the physical contents and contents
listed on the transmittal, mark received items with a distinctive check mark in green and sign the transmittal document. -
Acknowledge receipt of all remittances and Forms 809 with a distinctive check mark adjacent to the item within 5 working days.
Originators of remittance packages are required to provide 2 copies of remittance transmittals, one that will be used as an
acknowledgement copy by the campus. If an acknowledgement copy is not provided, photocopy the verified transmittal and mark
“Acknowledgement Copy” , and return to the originator at the specific address listed on the transmittal. -
Once opened, remittance packages are subject to candling requirements, per IRM 3.10.72.7.2g Candling Procedures.
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If any remittances, unissued Form 809 receipts, or personally identifiable information (PII) are missing from the package,
the remittance perfection technician should take immediate action.
Inform local management. Contact the originator. If the originator does not have the remittance or unissued Form 809 receipt,
immediately report as a loss or shortage.
Follow IRM 3.0.167 Losses and Shortages procedures. Losses require reporting to the campus remittance security coordinator.
Losses of PII require reporting to the -
Return all remittance transmittals to originators at the specific address listed on the transmittal within five working days
of receipt of the package.
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Upon receipt, remittance perfection technicians will sort the contents of the package, verify the contents, and initiate or
create labeled envelopes for acknowledgment of receipts within 5 working days according to local procedures. (Local procedures
may direct Forms 3210 Document Transmittal, with attachments to a separate unit or area for processing.) If Form 3210 payment processing is directed to a separate unit,
that unit must follow procedures for handling receipts. For example, application of timeliness or remittances must be adhered
to, the issuance of Forms 5919 Tellers Error Advice using the 809 Database, and all other IRM 3.8.47 Manual Deposit for
Field Offices requirements to ensure strict internal control of receipts. Field offices send remittances to the designated
site for their processing. -
Forms 3210 Document Transmittal with documents should be received from the field offices in a separate envelope sealed by the originator, within the overnight
mail package. The envelope should be annotated as containing Form 3210 Document Transmittal. Record the date received for all Form 3210 transmittals. -
Forms 795/795A Daily Report of Collection Activity/(ICS) Remittance and Return Report are transmittal documents used by all collecting officials to transmit returns and receipts. These documents should be received
in a separate, sealed envelope within the same overnight mail package. These are the only forms that should transmit Form
809, Receipt for Payment of Taxes. However, if Form 3210 is used in error (to transmit a Form 809 receipt), the Form 809 should be treated as if received with
a Form 795/795A. All internal controls apply regardless of how official receipts may be received. -
Sort Forms 795/795A with documents by area office and operating division. Keep current days receipts separate from the previous
day. Work the largest dollars and earliest received dates first. Remittances over $100,000 must be deposited immediately upon
receipt.
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Examine remittance packages carefully to verify the physical contents of the package listed on the transmittal are received
as listed.-
Examine the package. If it appears to have been tampered with, and personally identifiable information is missing, a potential
loss of PII may have occurred. Document 12595, Protecting Personally Identifiable Information (PII) and Hard Copy Information. -
Determine if all pages of the remittance transmittal are included. For example, if a remittance transmittal indicates there
are multiple pages, count the transmittal pages. If a page is not included, contact the originator to determine if a page
is missing. Inform your manager. A potential loss of PII may have occurred. -
Examine each remittance item listed and place a distinctive check mark adjacent to the item in green to indicate it was received.
If the remittance item is not clearly marked with a distinctive check mark, the originator may question whether the item was
received. If a remittance is missing, you have a loss or shortage. Contact the originator immediately. Inform your manager. -
You must report incidents of missing, lost, stolen, or altered remittances (checks, money orders, etc.) and lost or stolen
unissued Forms 809 immediately. Inform your manager. Report to the TIGTA Office of Investigation at 1–800–366–4484. Also report
to the campus remittance security coordinator. -
You must report losses of personally identifiable information (PII) within one hour to your manager, the Computer Security
Incident Response Center (CSIRC) at 1–866–216–4809, TIGTA Office of Investigation at 1–800–366–4484, and the campus remittance
security coordinator. Document 12595, Protecting Personally Identifiable Information (PII) and Hard Copy Information. -
Examine the remittance package for timeliness, errors, prepare for processing, and generate error notices using the 809 Database.
Ensure money amounts listed are the same as money amounts received. -
Date stamp the date received at the campus.
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Sign and date the remittance transmittal in the lower right hand corner.
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Return an acknowledgment copy to the originator at the specific address listed on the remittance transmittal within five working
days.
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When examining remittance package contents, ensure all items listed on the Form 3210 Document Transmittal and Form 795/795A
Daily Report of Collection Activity are included. For example, if an administrative employee in the field office sends multiple
Forms 795/795A and attachments for a group, the remittance perfection technician must ensure the Form 3210 transmittal has
all items listed, and the individual Forms 795/795A Daily Report of Collection Activity has all items included.
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Any IRS employee receiving a remittance from a taxpayer must transmit the remittance on the same day as received or as soon
as possible the next business day to ensure receipt in the Submission Processing site within 48 hours of receipt from the
taxpayer. -
The Service allows 24 hours of receipt for cash conversion. The timeliness criteria is based on law (Title 31, U.S. Code
§ 3302). Remittance processors will issue Forms 5919 to cite as late any remittance not received after 3 business days; or
after 7 business days if remittance package originated outside the continental United States.
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Remittance processors will cite as late any remittance, except a misdirected remittance, that is received later than 3 business
days from the date the IRS received the funds. Field Office remittance packages originating outside the continental United
States will be cited as late if received later than 7 business days from the date the IRS received the funds. Submission Processing
recognizes this exception. For example, consider a cash payment of $385.00 received in a TAC office on Monday, January 27th.
ITAS (and all other employees) have 24 hours to convert cash to a money order and mail. The remittance should be mailed on
the day of receipt or as soon as possible the next business day. If the day of receipt is Monday, the cash should be converted
into a money order and placed in the overnight package by Wednesday, and received in the Submission Processing site on Thursday.
If the remittance was received on Friday, January 31st or later, it is late, and issuance of Form 5919, Tellers Error Advice in the 809 Database, to the appropriate field office group manager is required. This criteria applies even if the remittance was not cash, and
there was not a Form 809 involved. Input into the 809 Database as a non-Form 809 user. See 809 Database User Guide for instructions. -
Misdirected remittances are remittances that were sent to locations that are not under a field office collecting function
or depositing campus site, such as IRS Headquarters or Department of the Treasury Headquarters offices, in error. Issuance
of late error notices are not required for misdirected remittances. -
Application of the timeliness criteria to remittances is designed to identify critical conditions and security risks in balance
with cash management goals. In order to keep the process productive, simply count 3 business days, (count 7 business days if originating outside the continental U.S.) not including the day the
remittance is received, to determine if timely. Some non-cash remittances may be one day late, and a 5919 is not issued. This does not change the lawful requirement for
field office employees. See the example below for the general application of timeliness to field office collected remittances.Mon., 1/27 Tues., 1/28 Wed., 1/29 Thur., 1/30 Fri., 1/31 Remittance received at field office. If cash, the cash conversion date must be 1/28 at the latest. Cash conversion is required within 24 hours of receipt, or issue
Form 5919 for late cash conversion or cash conversion info missing, even if remittance is timely received.The field office must ensure the remittance must be sent today (at the latest) via overnight traceable method. The remittance should be received at the dedicated site today, which is the 3rd business day. Any field office remittance dated 1/27*, or sooner is late. Issue Form 5919 for late remittance.
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Field offices and officials, even revenue officers who are on field calls or Flexiplace now use overnight traceable method
for sending remittances. Therefore, remittance processors will cite as late any remittance that is received later than 3 business
days from the date the officer collected the funds. If the remittance package was not sent by overnight traceable method.
Revenue officers have been directed to annotate “FIELD”
or “FLEXIPLACE”
in red at the top of their Form 795/795A. The timeliness criteria of 5 working days then applies to allow mailing time.
The timeliness for cash conversion remains 24 hours, or one workday of receipt. The 3–day general application of timeliness
criteria outlined applies if the Form 795/795A is not marked “FIELD”
or “FLEXIPLACE”
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All payments, regardless of the collecting function, must be transmitted to the Submission Processing Center via Forms 795/795A,
Daily Report of Collection Activity, or Forms 3210, Document Transmittal. All Forms 809 must be transmitted via Form 795/795A, Daily Report of Collection Activity, without exception. Cash remittances must be converted to check or money order (within 24 hours of receipt from taxpayer)
before sending for processing.Mon., 1/27 Tues., 1/28 Wed., 1/29 Thur., 1/30 Fri., 1/31 RO collected remittance. If cash, cash must be converted, and the remittance mailed. not late This is the latest date the remittance should be received to be timely. Late-Issue 5919
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One of the Services Balanced Measures is Deposit Timeliness. In order to support this balanced measure, remittance perfection
technicians cite remittances collected in field offices as late, when applicable by issuing Form 5919 Tellers Error Advice,
using the 809 Database. If the late remittance is from an area not in the 809 Database, the local database administrator must
create the record. The target for the Deposit Timeliness balanced measure for FY2009 is $350.00 per million dollars of deposits.
Late remittance reports are reflect delayed cash remittances. -
An electronic copy (or snapshot copy) of the late remittance report must be provided by the 5th workday following the end
of the month to the Area Director (or their designee) of aligned area offices whenever the office fails to meet the national
target timeliness goal. Provide a cc copy to edna.p.banks@irs.gov. Ogden and Cincinnati are requested to provide a copy of
Collection field function late remittance reports to lani.b.andrew@irs.gov. -
Provide late remittance reports upon request of field office management or Headquarters Submission Processing. Field office
management may have late remittance reports for their respective areas. -
If errors are discovered on late remittance reports after distribution to management officials, a corrected report must be
re-issued to the same distribution within 3 business days of discovering the error. -
Late Remittances due to untimely delivery by overnight mail service provider: The Office of Postal and Transport Policy monitors service of IRS overnight mail providers. When remittance packages are
late or lost due to delays in delivery or pickup by providers, accountable officials must inform the Office of Postal and
Transport Policy through their local point of contact, or the Headquarters analyst, who is Brenda S. Jackson, Supply Management
Specialist in Dallas, Texas. Brenda can be reached at (972) 308-7074. Add a statement in the comments section of Form 5919
and attach a narrative statement to the Late Remittance report to indicate the remittance was delayed by the overnight mail
service provider. Lost packages containing personally identifiable information (PII), such as SSNs must also be reported to
*CSISC@irs.gov -
Ogden and Cincinnati are requested to cc lani.b.andrew@irs.gov on all late remittance reports issued to Collection areas
in FY2009.
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Many field office employees use Form 3210, Document Transmittal to transmit remittances as well as other documents. Field
offices must prepare and mail these transmittals with remittances and attached documents by the close of each day or as soon
as possible the next business day. They send an original and two duplicate copies in an envelope sealed by the originator.
This envelope should be annotated as containing Forms 3210 and is included in the overnight package. Apply timeliness of remittances
and critical error criteria to all field office receipts, except misdirected remittances, for all types of transmittals. -
In order to verify all items sent and received, the transmittal should list all items, the individual money amounts, and a
total of the amount of the items. -
The table below indicates the steps necessary in receipting the Form 3210.
Step Action 1 Verify every item received with a distinctive check mark. If a non-remittance item is not included, note the transmittal document.
If a remittance or Form 809 receipt is listed and not included, contact the originator. Inform your manager. If the remittance
or Form 809 is determined to be missing, follow procedures in IRM 3.0.167, Losses and Shortages.2 In the bottom right hand corner, sign and date both the original and the copies of Form 3210. 3 Determine if remittances are timely. 4 Review for errors. 5 Return the acknowledgment copy to the originator at the specific address listed on the transmittal within 5 workdays of receipt. 6 File the receipted original according to local procedures. 7 File the facility copy according to local procedures. Note:
Forms 3210 should remain filed for a period of three years. Refer to IRM 1.15.29, Records Control Schedule for Service Center
Operations.
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If you discover critical errors (i.e. late remittances, incorrect money amounts, or money amount on posting document does
not agree with remittance dollar money, remittances not included, a Form 809 transmitted via 3210 in error) on a field office
remittance transmittal package, issue Form 5919 Tellers Error Advice (response required) to the appropriate field office
(first level) manager. It may be necessary to access the IRS Discovery Directory to determine the manager of the field office
if the manager is not listed on the transmittal document. Critical errors are defined as those errors associated with waste,
fraud, abuse, and include:-
Late Remittances
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Form 809 Receipt for Payment of Taxes errors in critical fields.
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Cash conversion not within 24 hours of receipt or one workday, If Form 809 is transmitted on Form 3210 in error, treat Form
3210 as a Form 795/795A Daily Report of Collection Activity transmittal. -
Money amounts different from amounts received (totals and/or item amount different)
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Remittance not included
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Illegible
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Form 809 listed but not included
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If you discover other errors, identify the error on the transmittal. Non critical errors are those that do not involve money
amounts, such as incorrect MFT. You will use the transmittal to state that a non-critical error was made on one of the following:-
Transmittal document,
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Remittance,
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Posting document, or
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Tax return.
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If you cannot correct the error, it may be necessary to call the originator or the field office manager. If you discover gross
errors, inform your manager. Submission Processing Center managers may issue Form 5919 Tellers Error Advice to inform field
office or campus managers of gross errors, at their discretion. Non-critical errors do not require issuance of Form 5919.
Follow IRM 3.13.62 , Media Transport and Control for general Form 3210 handling on non-remittance items.
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Procedures for sending tax receipts to Submission Processing Centers are listed below. Field offices must send receipts to
the dedicated center for the specific type of remittance being processed, at the specific address identified by the Submission
Processing site.-
All daily remittances (i.e., checks) must be sent by overnight traceable method to the designated Submission Processing Center.
This can include registered mail with the United States Postal Service, Federal Express, United Parcel Service, or any other
officially recognized mail carrier. These mailings must be double-wrapped in opaque paper envelopes or boxes. -
Tax receipts must be transshipped to the designated Submission Processing Center address for remittances on the day of receipt
from the taxpayer, or as soon as possible the next business day. Cash must be converted to a money order or bank draft before
mailing. Address the money order or bank draft to the United States Treasury. -
Include a completed posting document to ensure proper crediting of customer accounts. The use of a transmittal document, listing
specific package contents, is required. Forms 809 Receipt for Payment of Taxes, are transmitted via Form 795/795A Daily Report
of Collection Activity. The name of the sender, return address (with stop number), and telephone number is required on all
transmittals. -
The sender must establish a control to ensure delivery of tax receipts. The control must include dollar amounts of taxpayer
receipts by taxpayer identification number (TIN), correlated to the package tracer information. For example, if the transit
provider informs IRS that package number 12345-67-89 was destroyed, a control is needed that enables proper identification
of impacted taxpayer(s) so that relief could be granted. If remittance packages are lost during transit, the sender must report
to the Treasury Inspector General for Tax Administration Office of Investigations (TIGTA) at 1–800–877–8339 and personally
identifiable information (PII) losses must also be reported to Computer Security Incident Response at 1-866-216-4809. -
Submission Processing Centers must mark received remittances with a distinctive check mark and return acknowledgment copies
of transmittals to originators at specific addresses as listed on transmittals within five (5) workdays. Senders must follow
up with the destination Submission Processing Center within ten (10) workdays on deposit packages not acknowledged, or specific
remittance items not acknowledged. ICS users will follow up on unconfirmed remittance transactions after 10 business days. -
The inside envelope or box is required to contain the following:
Name and title of the person who is authorized to open the package,
Address of the receiving office, and
Return address of the office mailing the package.
“Limited Official Use”
is required to be clearly marked or stamped on the front and back of the inside envelope or box. Use of an ” E-19 or E-20
Confidential Information—To be opened by addressee only” envelope is acceptable.Note:
The person authorized to open the package will be the Submission Processing Operations Manager with responsibility for deposits.
The Operations Manager will retain responsibility for the receipts, but may designate specific staff members who may open
the package. We recommend that “LARGE”
be annotated on envelopes containing a single remittance of $100,000 or more or if the aggregate total of remittances
is $100,000 or more. -
The outside envelope is required to contain the following:
Title of person authorized to open the envelope or box,
Name of the person must not be included,
Office name and address of the receiving office, and
Return address of the office mailing the remittance package.
Submission Processing Site Official Use Only Address for Field Office Employee-Collected Payments Only Field Office Liaison and Telephone Andover 310 Lowell St, Stop 530, Attn.: Deposit Manager, Andover, MA 01810, Name of official for inside envelope: Caroline Beaudoin,
Operations Manager, Receipt and ControlCynthia Randlett 978–474-1488 Inform the site of large remittances via email: *W&I District Deposit Austin IRS-Attn: Remittance Perfection Manager AUSC – Send remittances less than $100,000 to Stop 6061 Send remittances $100,000
or more to Stop 6062 3651 S IH 35 Austin, TX 78741 Name of official for inside envelope: Darryl Krebs (Operations Manager,
Receipt and Control)Tammy Atkins: 512-460-7278 Pat Messer 512-460-7911 (Large remittances should be called into Pat Messer or send an email to
*ctr aus field office teller team.)Cincinnati IRS-Attn: Remittance Perfection Manager 201 W. Rivercenter Blvd /Covington, KY 41011 Send remittances to Stop 31–Team 31402
Send remittances $1 million dollars or more to Stop 317-Team 31402 Name of official for inside envelope: Carrol McCorkle (Operations
Manager, Receipt and Control)Donna Huth 859–669–5641 Augustine Fields 859–669–5201 Fresno IRS-Attn: Remittance Perfection Manager 5045 E Butler Stop 31301 Fresno, CA 93727 Send remittances less than $100,000 to Stop
31301. Send remittances $100,000 or more to Stop 31312. Name of official for inside envelope: Chris Hughes (Operations Manager,
Receipt and Control)Vickie K. Harris, 559–454–6314 Terry Irwin 559–456–5215 Kansas City 333 W. Pershing Road, Stop 6053 Kansas City, MO 64108,. Attn: Deposit Manager Kansas City, MO 64131, Name of official for
inside envelope: Dianne Belcher, (Department Manager, Receipt and Control)Tari Cannon, 816–325–3091 Patsy Mallinson-McFerrin, 816–325–3862 Ogden 1973 N Rulon White Blvd Send remittances less than $100,000 to Mail Stop 1999 Send single remittances $100,000 and more to
Mail Stop 2003 Ogden, UT 84404 Name of official for inside envelope: (Debbie Hennessy, Operations Manager, Receipt and Control)Valerie Roberts 801-620-3973 Inform the site of large dollar remittances via email to &CTR ODN ogden tellers -
-
SUBMISSION PROCESSING CENTER / FIELD OFFICE ALIGNMENT FOR FORM 809 and Other Tax Payments: Submission Processing Centers Field Office Payment Processing units process Form 809 and most other tax payments collected
in field offices as aligned. Major groups of tax payment collectors in the field are aligned with specific sites.
Austin, Fresno and Kansas City service Field Assistance Taxpayer Assistance Centers (TACs).
Cincinnati and Ogden service SB/SE Collection Field function and Examination field offices.
Ogden services LMSB and TE/GE field office functions.
Cincinnati and Ogden service any field offices routing payments with original BMF tax returns.
Atlanta is designated as the research and processing site for misdirected remittances into Headquarters offices in the Atlanta
and Washington DC metropolitan areas. -
Field office functional areas and their servicing site can and must process all tax payments received timely and accurately.
Field Office Functional Area Servicing Submission Processing Center Field Assistance Area 1 Fresno Field Assistance Area 2 Kansas City Field Assistance Areas 3 and 4 Austin Field Assistance Area 5 Fresno Collection (States Serviced by Ogden) Collection offices are serviced by either Cincinnati or Ogden as aligned by state. States serviced by Ogden are Alabama, Alaska,
Arizona, Arkansas, California, Colorado, Delaware, District of Columbia, Florida, Georgia, Hawaii, Idaho, International, Louisiana,
Maryland, Mississippi, Montana, Nevada, New Jersey, New Mexico, North Carolina, Oklahoma, Oregon Pennsylvania, Puerto Rico,
South Carolina, Tennessee Texas Utah, Virginia, Washington and Wyoming.Collection (States Serviced by Cincinnati) Collection offices are serviced by either Cincinnati or Ogden as aligned by state. States serviced by Cincinnati are Connecticut,
Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Massachusetts, Michigan, Minnesota, Missouri, Nebraska, New Hampshire, New
York, North Dakota, Ohio, Rhode Island, South Dakota, Vermont, West Virginia, and Wisconsin.Examination Examination offices are serviced by Primary Business Code (PBC). Cincinnati services PBC 201, 202, 204, 212, 213, and 214.
Ogden services PBC 203, 205, 206,207 301 through 309 and 315.Appeals Kansas City Misdirected Remittances including Headquarters Offices, and Department of the Treasury (research and processing) Atlanta TE/GE Ogden Campus Support and Other Campus Form 809 Internal Campus Users Austin LMSB Ogden International IMF Austin International BMF Ogden Agency Wide Shared Services (AWSS) Unidentifiable Remittances (defined as remittances received in field mail rooms that were
not solicited by any business area and require research) -
Atlanta is the research and deposit servicing site for Headquarters IRS and Department of the Treasury administrative offices
in the Washington, DC and Atlanta, Georgia metropolitan areas that receive misdirected remittances. Misdirected remittances
are those that are forwarded to an office that is not under a field office function or depositing campus. -
Cincinnati, and Ogden service SB/SE Field Collection revenue officers, SB/SE Examination, Technical Services, Technical advisors
and Tax examiners. SB/SE Property and Liquidation Specialists are serviced by Ogden. Ogden services LMSB Division and BMF
International. -
The Field Director, Submission Processing of each campus or their designee must communicate any change to the specific address
for remittances to all area office directors for dissemination and authors of IRM 21.3.4 Field Assistance, IRM 5.1.2 Chapter
2 General Handbook-Remittances, Form 809 and Designated Payments, and IRM 3.8.47, at least (10) ten days in advance of change.
Any communication to field offices regarding the address must reiterate that the specific address is only for the use of field
office employees to send remittances under their direct control. Field office employees must provide public addresses listed
on tax form instructions to taxpayers.
-
Form 795 A (CG) Remittance and Return Report is the transmittal used by revenue officers and collecting officials most frequently
for all daily collections, (Paper checks, money orders, Form 809 receipts and tax returns). It is generated by the Integrated
Collection System. Remittance perfection technicians must review, verify and receipt Forms 795A CG, Remittance and Return
Report and Supplemental Remittance and Return Report. -
Mark items and remittances received with a distinctive check mark. If any item is missing, note the transmittal document.
If a remittance or Form 809 is listed and not enclosed, note the transmittal document. Immediately contact the originator
or issue Form 5919 to alert the office a remittance is missing. See When to Issue Form 5919 for specific instructions. -
Form 795A (CG) does not require close review of entity information, since it is systemically generated. You need to check
the name and compare to the Form 809 listed ensure it is the same employees transmittal.
-
Receipting Form 795/795A is the manual means verification of what was received with the transmittal. This is a very important
step in processing field office—collected payments. Each individual item and remittance transmitted, including Form 809 part–
audit files must be included. If any required part of Form 809 is missing, you must note the 795 transmittal document, as
well as issue Form 5919 Tellers Error Advice (Response Required) to inform the appropriate field office manager. The original
of the receipt will be maintained in the unit files. The copy will be sent to the originator as an acknowledgment that the
documents were received. Send acknowledgments within 5 working days to the originator at the specific address listed on the
transmittal. -
The following table indicates the steps in this process.
Step Action 1 Verify both the original and duplicate copy of Form 795/795A with a
distinctive check mark
for each specific remittance item in the column or space adjacent to the remittance item. It is not necessary to check mark
descriptions of an item. For example, 1 check for MFT 30, Tax period 2007, requires only one distinctive check mark acknowledging the remittance was
received.2 If necessary, use an empty block for comments. 3 In the space provided in the lower right hand corner, initial and enter the date the returns and remittances are detached
from both the original and the copy of form 795.4 Return the initialed copy of Form 795 to the originator (person who sent the Form 795) at the specific address listed on the
transmittal within 5 workdays as acknowledgment of receipt for the remittances, returns, and posting documents.5 File the original in chronological order by field office in ascending date order. Files should distinguish between operating
divisions.6 Retain Forms 795 for 3 years (the current year plus two years.) -
Time Sensitivity: It is extremely important that these documents are submitted timely. Timely submissions and transmissions
are those that take place at the close of the business day or as soon possible the next business day.
-
Beginning in FY2009, some TACs will deposit cash payments and send only noncash remittances to the campuses for processing.
TACs that deposit cash will provide additional items in the daily overnight remittance package for Campus Accounting. Employees
will have a separate Form 795 for cash items deposited, in addition to the Form 795 for non-cash remittances. The following
items will be included:-
Form 795 listing individual Forms 809 by serial number and associated Form 809 (Parts 1 and 3).
-
IDRS print of tax class totals from PYBAL, generated from input of command code PAYMT. Route to Campus Accounting.
-
Copy of approved TGAnet deposit ticket with tax class listing. Route to Campus Accounting.
-
Statement of losses or shortages associated with the deposit (if applicable)
Note:
If there are any deposit or posting discrepancies identified that must be corrected by the campus, the TAC manager will provide
a signed Form 2424 Account Adjustment Voucher. -
Form 2424 Account Adjustment Voucher, if applicable. Route to Campus Accounting.
-
-
If you discover gross errors or omissions made by a field office employee (during the process of perfecting the posting documents),
it may be necessary to contact the originator or field office manager. For example, is a remittance is listed and not included.
Take immediate action to alert the originator. If not found, the remittance may be lost or stolen. See IRM 3.0.167 Losses
and Shortages. Critical errors are defined as those errors that may indicate potential waste, fraud, or embezzlement, such
as late remittances, late cash conversion, incorrect money amounts or money amounts out of balance or do not agree with amount
listed on the posting document. -
Non-critical errors are all other errors, and include:
-
Transaction code
-
MFT code
-
Uncorrected or illegible markovers in non-critical fields on Form 809,(Non-critical fields are those that are not money amounts, taxpayer name, employee signature, date, Taxpayer id number.)
Note:
If there are widespread non-critical errors, inform the manager. Managers, at their discretion, may contact the area office
to discuss widespread errors. Local training may be the issue. If an IRM change is needed, send an email to edna.p.banks@irs.gov.
-
-
Non-critical errors may be corrected in green. Annotate the corrective actions taken in green on Form 795/795A. Form 795A
must be returned to the originator at the specific address listed on the transmittal. If there are non-critical errors, note
the transmittal document. The receiving employee is responsible for reviewing these to ensure they are not repeated. if there
are errors noted on the transmittal document, that resulted in an incorrect application to taxpayer accounts, the originating
employee will initiate the correction. Non-critical errors do not require issuance of Form 5919. -
In the space provided in the lower right hand corner, initial and enter the date the returns and remittances were received
on both the original and the copy of Form 795. -
Critical errors are those associated with potential fraud and require preparation and issuance of Form 5919, Tellers Error
Advice and issuance to inform the appropriate field office manager. A memorandum may be sent In lieu of Form 5919, as a notice
informing the manager of errors. List critical errors on the monthly Trends and Patterns Reports provided to the territory
manager or department manager. -
Occasionally, a Trend and Pattern Report may have an error. If error(s) are discovered after distribution of the report, re-issue
a corrected report to the same management audience within 3 business days of discovery.
-
You may receive Form 2290 Heavy Vehicle Use Tax Return with a Form 795/795A, Daily Report of Collection Activity, transmitting
a Form 809 receipt. This may happen because the employee who collected the payment was not aligned with Cincinnati, or may
occur in error.-
If the Form 809 is not aligned with your site, send Parts 1 and 3 of Form 809 and the 2290 original return to the teller unit
of the Submission Processing site that issued the official receipt book. -
2. The remittance processor will verify receipt of funds, control Form(s) 809, and remove the Form 2290-V. Use Form 809 as
a posting document. Forward the original return to Cincinnati at the address listed below.
-
-
Verify the following:
-
TIN
-
TAX PERIOD
-
NAME AND ADDRESS
-
EDIT Transaction Code 610
-
DATE STAMP WITH THE Form 809 RECEIVED DATE
-
EDIT Form 809 “NOT A POSTING DOCUMENT”
-
STAPLE Form 809 TO BACK OF Form 2290-V
-
Edit in Red at the bottom of Form 2290 and 2290V Receipt serial # issued
-
Edit in red the money amount of check in the left hand corner of Form 2290
-
Transship the original return to Cincinnati at the following address: Internal Revenue Service, 201 West River Center Blvd.
Stop 31, Covington, KY 41019. Process payment via ISRP/RRPS.
-
-
The Integrated Collection System (ICS) is used by Small Business/Self-Employed Division Collection officials. Remittance perfection
technicians in Cincinnati and Ogden who service SB/SE have READ-ONLY access to ICS to research the intended application of
a remittance when it is questionable. This is a useful tool because revenue officers are often hard to reach by telephone.
-
The Integrated Collection System (ICS) contains case information, automated payment posting vouchers, and Form 795/795A Daily
Report of Collection Activity. Remittance processors have READ-ONLY capability. ICS is a useful tool for researching the intended
application of a payment when questionable. A Guide to ICS Payment Research is on the ICS web site at http://icsweb.web.irs.gov/
. -
ICS quality analysts (formerly known as error resolution technicians (ERTs)) update employee locator information. Sites servicing
SB/SE Collection may use the employee tables to help keep Form 809 control information current. -
Whenever remittance processors access the ICS system, a history item must be input to show the reason. All IRS computer security/security
of taxpayer data requirements apply. -
Revenue officers and other field office employees use ICS to generate payment posting vouchers. When ICS is inoperable for
more than 2 business days, employees should use Form 3244 Posting Voucher and Form 795 Daily Report of Collection Activity
manually to forward remittances to Submission Processing and avoid delays in processing remittances to taxpayer accounts.
-
If the submission of returns or remittances is delayed or for expeditious routing of large remittances, or if the originator
will transmit remittances on a supplemental Form 795/795A. The Supplemental Form 795 is the same as Form 795, except that
the originator will write “Supplemental”
in red on the top of the form. Remittance perfection technicians should use these procedures for Field Assistance -
In reviewing the Supplemental Form 795, follow the same steps as for the Form 795. In addition, make sure it contains the
following:-
The date items were received,
-
An explanation for the delay, written on the reverse side of the original,
-
Field office managers signature or initials (indicating approval).
-
-
If the remittance is late, enter Form 5919 Tellers Error Advice for late remittance into the 809 Database, but do not send
the 5919 to the field office manager. Annotate SUPPLEMENTAL in the comments section. The late remittance will appear on the
Trends and Patterns report and the lost opportunity cost will appear on the late remittance report to the area office.
-
Form 809, Receipt for Payment of Taxes, the official receipt for taxpayer payments, is very important because it represents
money.
Therefore, it must be handled with the same care, precision and strict control as cash. IRM 5.1 2.4 General Handbook, Remittances Form 809 and Designated Payments and IRM 21.3.4 Field Assistance, prescribes
field office employee procedures for Form 809 handling for SB/SE and W&I Field Assistance respectively. Additionally, IRM
4.4.24 Payments and Remittances provides processing procedures for payments in LMSB and SB/SE. -
As a remittance processor in Field Office Payment Processing, you are responsible for the processing and inventory control
of Forms 809. You must maintain the 809 Database showing the exact disposition of all Form 809 books by serial number. -
Each book of Form 809 receipts contains 50 consecutively numbered four-part forms:
-
Part 1, Posting Voucher
-
Part 2, Receipt for Payment of Taxes
-
Part 3, Memo Copy (remittance processor copy)
-
Part 4, Receipt Book Copy (remains with book cover)
-
-
Form 809 Receipt for Payment of Taxes current revision date is October 2008. Previous editions are not usable.
-
Field office and campus employees must issue Form 809 when they receive cash. If a payment is by check, money order, draft,
etc., a receipt is issued upon request. Every taxpayer is lawfully entitled to an official receipt upon request. Form 809
is the Services only official receipt. The Service requires strict control of Form 809 Receipt for Payment of Taxes by all
employees. If presented with a document other than an official receipt, report the occurrence to the Treasury Inspector General
for Tax Administration (TIGTA) Office of Investigations at 1-800-464-4464. -
When field office employees issue Form 809, the receipt becomes a posting document. The only exception is when the remittance
is submitted with an original return, then the original return becomes the posting document.
-
An initial Form 809 Receipt for Payment of Taxes book must be requested by memorandum signed by an authorized official before
a Form 809 book can be released. Authorized officials are designated by the Area Office Director or Field Director, Submission
Processing (for campus Form 809 books holders) and must be kept on file, with Form 809 part—3 audit control files. The authorizing
official must provide the official name of the employee (or the approved pseudonym in lieu of the official name); SEID or
unique identifier number, addresses and names of territory and area managers names, addresses, email addresses and telephone
numbers.Note:
IRM 1.2.4 General Management–Use of Pseudonyms by IRS Employees, provides procedural instructions for pseudonym use. Pseudonym
registries are maintained by local offices. -
At least once a year, each Submission Processing site must obtain a listing of officials authorized to approve issuance of
Form 809 receipt books from the area director of all aligned functions and offices serviced. This listing must be checked
to ensure officials requesting issuance of a Form 809 book. If not, do not issue the Form 809 book.
-
Since Forms 809 are high security items, you must treat Forms 809 with the same care and precision as cash. Additional verification
is needed. You will receive Part 1, Posting Voucher, and Part 3, Memo Copy (remittance processor audit file copy). You will
also receive Part 4 Receipt Book Copy within 30 days of when the book is completed. You must review the form to make sure
it has:-
No erasures, alterations, or markovers in the following critical fields (all money amounts, assessment amounts, taxpayer name
and id number, date of issue, and employee signature). -
No math errors
-
The correct amount of money is remitted with the receipt. Look at the money amount on the posting voucher to see that it is
the same as the remitted amount.Note:
If you do not receive a money order for the correct amount of cash with Form 809, you must treat this as a shortage or overage. Refer to IRM 3.0.167, Losses and Shortages.
-
A correct and unaltered signature of the employee to whom the book was issued, or their approved pseudonym.
-
Cash that was converted within one working day after it was received.
-
Cash conversion information recorded on Part 3 of the form. This consists of the:
Name of the institution converting the cash,
Serial number of the bank check or money order, and
Date of the conversion. -
Only one tax period listed, or user fee.
-
The taxpayers complete address.
-
No inconsistencies on the carbon copy.
-
Ensure taxpayers name and address are on the money order.
Note:
Lockbox sites may send cash of less than $1 to campuses for processing. The campus employee converting the cash should annotate
RECEIVED FROM LOCKBOX MM/DD/YYYY, (date received from Lockbox) on Part— 3 of the Form 809.
-
-
When errors are discovered as listed in (1) above, create Form 5919 Tellers Error Advice for response required. A response
is required to ensure accountable field office managers are aware and/or to retrieve the required remittance or information.
If no information, document, or remittance is needed, a return email marked READ is sufficient. -
MFT Incorrect: If Form 809 is being used as a posting voucher, ensure the MFT is correct for the type of tax. If the MFT is
different from the type of tax, and the MFT is the obvious error, edit the Form 809 in green for the correct MFT to avoid
processing errors. -
Name Control Incorrect: If Form 809 is being used as a posting voucher, and there is an obvious error with the name control,
edit the Form 809 in green for the correct name control. If you are unsure that the return is an original document, follow
IDRS Presearch procedures.
-
Form 809 must be free of error in all critical fields. Remittance processors will inform field managers when conditions exist
that have been associated with potential fraud. These are known as critical errors. Remittance perfection technicians will
issue RESPONSE REQUIRED Form 5919, Tellers Error Advice. File a copy of Forms 5919 issued for official receipts daily in
the official audit file. -
Forms 5919 that require responses from the field office manager will be maintained electronically if there are daily backups
performed automatically. Remittance processors issuing Forms 5919 must check the centralized control file on the day after
a response is due. At least once every 5 workdays, the file should be checked routinely to ensure responses are current. Generate
the Teller Error Advice Missing Response Report at least every 5 workdays. The report provides a listing of advice notices
that have not been closed. -
Timeframes for issuance and return of Form 5919: Remittance perfection technicians must issue Form 5919 electronically from
the 809 Database within 3 business days of receipt of the critical error and within 5 business days during the peak season.
Generally, the originating employee will allow 15 workdays from the date of issuance for the field office manager to respond.
If there is a business need, reduce the timeframe for the response. For example, if Form 5919 is issued because a remittance
was not attached, it should be sent the next business day. The originators response is accompanied by Part 2 of the Form
5919. If no response is received within the requested time frame, issue a SECOND REQUEST Form 5919. Form 5919 must be annotated
“SECOND REQUEST”
in the subject of the email, and on the form itself. Generally, the second response date is five workdays from the date
of issuance. If there is a business need, shorten the timeframe. Send parts one and two of the 5919 to the Group Manager of
the employee making the error. Use the 809 Database to issue Forms 5919 as a snapshot file via email. If issuing Forms 5919
via email, you may shorten the required response time. You may also flag the electronic Form 5919 email message for READ.
When using the electronic version, a copy of an email marked READ by the field office manager may satisfy the requirement
for a signature only, assuming no other information, remittance or document is needed to complete the control. Add a statement
that copies of supporting documentation are available upon request, and list contact information. You may not use email to
send any taxpayer information. -
When second notices are necessary, (meaning you did not receive a response on the date requested on the first request), send
parts one and two to the group manager. If you received the required acknowledgement or response a second notice is not necessary.
If there are multiple forms 5919 without responses, or if blatant, habitual disregard for internal controls becomes apparent,
inform your manager. Managers should send a listing of outstanding issues to the territory manager or department manager with
a cover memorandum from Operations Manager, Receipt and Control, or initiate discussions with field office management. Managers
must contact the territory manager or department manager by phone if 5919s for critical errors are not acknowledged at territory
manager or department manager level.
-
Form 809 must be free of error in all critical fields. Errors in critical fields are those errors associated with potential fraud. They are:
-
The taxpayer name and identification number (TIN),
-
All money amounts,
-
The name of the party from whom the payment was received,
-
Assessment amounts,
-
Date of issue, and
-
Signature of employee.
-
-
Critical errors for missing money must also be treated as shortages. Follow IRM 3.0.167 Losses and Shortages. Contact the
Office of the Inspector General for Tax Administration and remittance security coordinator.
-
When a Form 809 is submitted with an original tax return and a remittance, the original tax return is used as a posting document.
Part 1 of the Form 809 cannot be used as a posting voucher. If the remittance processor is unsure that the return is an original
document, follow IDRS Presearch procedures. -
Follow the steps below to process the Form 809:
Step Action 1 Staple Part 1 to the return and write across it: Not a posting document—-DO NOT PROCESS. 2 File Part 3 in numerical sequence for control purposes.
-
Remittance processors may receive a voided Form 809 with a remittance transmittal. You must make sure there is an explanation
for the void, that all three parts are present and that VOID is written on all three parts. Form 809 must be stapled in reverse
order, and an explanation for the void written on the reverse of Part 1. If Form 809 is not properly voided, or voided without
explanation, issue Form 5919, Tellers Error Advice to inform the field office manager. A signature of the manager or electronic
email marked READ addressed to the manager is required to ensure the manager is aware. If required parts of the Form 809 are
missing, the required response should include the missing part. When Part 2 of the form cannot be retrieved from the taxpayer,
the originating field office employee will prepare a replacement receipt. The table below indicates the reviews necessary
on the documents submitted:Document Action Original Form 809 VOID is written on the front of Parts I and 3, Parts 1 and 3 are stapled in reverse order, and, The reason for the void is
indicated on the reverse of Part 1.Replacement Form 809 Across Parts 1, 2 and 3 is written: Attention: Replacing Receipt Serial No _. Part 2 of the replacement receipt is attached
to Part 1 and 3 of the original receipt.Note:
Process Parts 1 and 3 as you would process an original Form 809.
-
Field Office Payment Processing designated liaisons must establish and maintain open lines of communication with key officials
of area offices aligned for Form 809 controls. In the past, field office employees have often contacted the Field Office Payment
Processing designated liaison regarding irrelevant issues. If contacted by a field office employee or manager regarding an
issue that is national in scope, but not a Submission Processing issue, tactfully encourage the employee to discuss with his
or her manager or the Headquarters program analyst for his or her operating division or function. Remittance perfection technicians
will not answer questions regarding policy or procedure for other functional areas. Rather, tactfully refer them to their
designated Headquarters analyst or manager to ensure communications are clear and complete. -
Field Office Payment Processing designated liaisons will occasionally receive telephone calls regarding payment issues. Record
all incoming telephone inquiries on the telephone log and provide to Planning and Analysis staff monthly. Planning and Analysis
staff will review to determine if volume or nature of inquiries require further action. Immediately 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. Inform the Headquarters Submission Processing program analyst for Field Office
Payment Processing of any program issues that are national in scope, i.e., any issue requiring an IRM change, and/or any void
in procedures. Surface issues by telephone call to (202) 283–2588, or through the Submission Processing site. The Field Office
Payment Processing site lists the designated Submission Processing Center liaisons for the Field Office Payment Processing
program, national and area office points of contact, and is updated regularly. The link for the Field Office Payment Processing
site is http://notes3.ausc.irs.gov/SubmissionProcessing/SPWebPage.nsf .
-
The IRS requires that all employees maintain strict control and inventory of Forms 809 (Official) Receipt for Payment of Taxes.
Precision handling and meticulous documentation of the disposition of official receipts must be maintained at all times. The
strict control level is the equivalent of cash handling. Form 809 part-3 audit files must be maintained daily. It is also
necessary to maintain Form 809 inventory to service aligned field offices. Sites must maintain an inventory level of at least
90 days usage for offices serviced, but no more than a 96 months supply. 26 USC §6314 provides that taxpayers are provided
receipts upon request. There is one official IRS receipt, Form 809 Receipt for Payment of Taxes. -
Procedures for Handling Misdirected Form 809
Occasionally, a field office employee may misdirect Form 809 Receipt for Payment of Taxes, to the wrong Submission Processing
site. Strict control is required of all Forms 809 in all circumstances. All Submission Processing sites receiving Form 809
must review any Form 809 received with the same care and precision as if the Form 809 was issued from their site, and receipt
the funds. Issue Form 5919 Tellers Error Advice notice. The error description is “Form 809 Sent to Wrong Submission Processing
Center”
. Address all other error conditions as well. You may use a paper Form 5919, or input the employee in the 809 Database.
Transship the 809 part 3 and a copy of the error notice via overnight traceable method to the appropriate site. If the servicing
aligned site is unknown, send an e: Mail to each designated Field Office Payment Processing liaison. In the subject line of
the e: Mail, annotate, “MISDIRECTED FORM 809 AT ___SPC–1234566-01.”
Liaisons are listed on the Field Office Payment Processing site, http://hqnotes1.hq.irs.gov/SubmissionProcessing/SPWebPage.nsf/319d028917d59aa38525684b004cf7ba/d42030749cd6127585256ed6004711e6?OpenDocument
When emailing the liaisons to find the controlling site, provide the serial number of the Form 809 receipt(s) or book(s) and
name of the field office employee(s) who signed the receipt(s). Request identification of the correct site; negative responses
requested. Field Office Payment Processing Liaisons must check their 809 Database records for the serial number and respond
within 3 working days, and send a negative response when applicable. Route the Form 809 part-3 copy and copies of all error
notices to the aligned site via overnight traceable method. The aligned site will input any 5919s into their 809 Database
to ensure all errors are reflected on the Trends and Patterns Report and Late Remittance Report.
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The responsibilities of a remittance processor concerning Form 809, (Official) Receipt for Payment of Taxes, goes beyond perfecting
and processing. Strict control of official receipts must be maintained at all times. Remittance perfection technicians may
be assigned to provide support to:-
Maintain an adequate, not excessive, or insufficient inventory level,
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Ensure the correct amount of money is received,
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Assist with quarterly inventory reports,
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Provide monthly inventory information to the Media and Pubs Division inventory management analyst by the 10th of the following
month, and at other times upon request, -
Issue Form 809 books to authorized field employees,
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Follow up with field employees on receipt of Form 809 books,
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Inspect Form 809 shipments,
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Review Form 809 for errors and issue error notices,
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File Form 809 Part-3 memo copies daily,
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File new inventory of books,
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Ship closed Form 809 books to the Federal Records Center (FRC),
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Transfer inventory to other sites,
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File closed Form 809 books, and
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Assist with official investigations
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Remittance processing managers are responsible for ensuring strict control of Form 809 receipts, effective cash management,
and accurate accounting and processing. Managers ensure remittance processors meet responsibilities and organizational goals.-
Ensure the campus maintains an adequate, not excessive, or insufficient inventory level by reviewing monthly inventory report,
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Brief remittance processors on accountability and the importance of accuracy and timeliness, that correct amounts of money
are received, -
Initiate action to ensure quarterly inventory reports are conducted by a manager without responsibility for Form 809,
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Ensure all monthly Trends and Patterns and Late Remittance reports are distributed timely as required,
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Conduct and document management reviews of all Field Office Payment Processing program work to ensure adherence to IRM 3.8.47
guidelines, -
Ensure adherence to all security requirements in IRMs 3.8.45 and 3.8.47, and
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Report all potential losses and shortages to the TIGTA Office of Investigations, including losses of personally identifiable
information, to the campus remittance security coordinator and CSIRC.
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Management reviews by the supervisor must be conducted and documented at least annually to ensure all aspects of the Field
Office Payment Processing program are in adherence to IRM 3.8.47.-
Review 809 books assigned to employees.
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Review Form 3210 transmittals to ensure each remittance is marked with a distinctive checkmark, signed and are returned timely.
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Review Forms 795 to ensure remittances are marked with a distinctive checkmark, signed and returned timely.
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Review Tellers Error Response Required Report weekly to ensure timely follow up on overdue responses
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Each campus will designate a key contact to establish and maintain open lines of communication with key officials of area
offices aligned for Form 809 controls and collected remittances. The campus liaison will communicate with field offices as
follows:-
Misdirected Forms 809
Rarely, Form 809 may be misdirected to the wrong campus. The liaison communicates with other campuses to ensure Form 809 is
routed to the correct site. -
Annual Reconciliation of Form 809 Receipts
Campus liaisons communicate with field office officials to update organizational information, distribute annual lists, and
resolve any discrepancies. -
Remittance Transmittals
If remittance transmittals require research, the manager may designate the campus liaison to research or ensure transmittals
are returned timely. -
Communications Regarding Current Remittance Issues
Conference calls may be hosted regularly during the peak-payment processing periods and other times. It may be necessary to
communicate other remittance issues.
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Forms 809 will be printed bi-annually and shipped directly to campuses. Forms 809 are high security items and will not be
stocked at the National Distribution Center. Inventory is managed by the monthly reporting of inventory levels to carolyn.l.blanton@irs.gov.
All orders for Form 809 printing must be approved by Headquarters Service Center Accounting and Deposit and Director Collection
Policy Analysts, edna.p.banks@irs.gov and lani.b.andrew@irs.gov.
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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. The employee receiving new Form 809 book shipments will take the following
steps:Step Action 1 Verify the Forms 809 to make sure that the serial book numbers are correctly listed on the transmittal document, and numbered,
that all books listed on the transmittal are included in the shipment, and that all 4 parts of all 50 receipts in each book
are included with no defects. Assign an employee to inspect the books by serial number. Document the names of employees who
reviewed and inspected the receipt books, by serial number. For example, if you receive 100 books, numbered 209100 through
209200, assign John Doe to inspect serial number books 209100 through 209150. Assign Mary Doe to inspect serial number books
209151 through 209200.2 Sign and date Form 3210 and mail an acknowledgement copy to the originator within 5 workdays. Note:
If an acknowledgement copy was not provided, photocopy the original, annotate acknowledgment copy and return to the originator.
3 Notify your manager immediately to inform of any discrepancies. Forms 809 are the equivalent of cash. If borrowing inventory
from another site and discrepancies occur, immediately inform the Operations Manager, Receipt and Control, so an internal
investigation may be conducted. If losses or shortages occur, follow procedures for lost or stolen Forms 809. Inform the next
level of management, who will author a memorandum with details surrounding the loss and provide to the TIGTA Office of Investigations,
with a copy to the campus Remittance Security Coordinator.4 Prepare a Memorandum for Record to be signed by the Receipt & Control designated employee and the receiving mail clerk. 5 File the memorandum for record and Form 3210 with the inventory records. 6 Input the serial numbers of Form 809 Receipt Books into the 809 Database by listing the serial number of the Forms 809 received.
List the initials of the employee verifying the books in the VER ID field. Refer to the 809 Database User Guide on the local
share drive for your campus.7 Store Forms 809 in numerical sequence in the Fireking cabinets provided (or other approved security cabinet). Fireking or
security cabinets must be locked at all times.8 For direct shipments from vendors, additional instructions will be issued by Media and Publications Division officials. Follow
any specific guidance issued.
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Accountability and control of unissued Form 809 receipt books should be assigned to one individual with appropriate backup
in each site. -
Remittance processors responsible for inventory control of unissued Form 809 receipt books and issuance of Form 809 books
to other employees may not issue Form 809 receipts. -
Transference of unissued Form 809 inventory is allowed only with formal memorandum of approval under the signature of Operations
Managers, Receipt and Control for each site by serial number. Retain a copy of the written approval in a permanent file in
Receipt and Control with the quarterly inventory reports. -
Transference and receipt of unissued inventory must be documented by serial number with the quarterly inventory report.
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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.
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The employees supervisor (or authorized official) will prepare 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, SEID or unique identifier number, addresses and phone numbers. This is necessary to ensure the
information is on file if accountable officials have to be contacted. -
Generally, only employees reporting to a first-level manager may be issued a Form 809 book. An exception exists in the CARE
Field Assistance organization, that allows Form 809 book issuance to a group manager with authorization from the Area Director. -
A Form 809 book is assigned for the exclusive use of the intended employee only. The book is not transferable. In other words,
when the Submission Processing Center issues a Form 809 book to an authorized employee, determine the serial number of the
book to be issued. Authorizations must be filed with Form 809 part— 3 audit file copies. Field office managers may not approve
transference of a Form 809 book to another employee.
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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 may not be issued an official receipt book :-
Clerical employees in the SB/SE organization,
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those with sensitive command codes in their IDRS profiles,
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those who do not report to a first level manager, except Field Assistance employees with an exception authorized at the area
director level, -
those who perform adjustments, and
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those who reconcile Form 809 receipts.
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At least annually, you must obtain a list of officials by name authorized to approve issuance of a receipt book, from all
field office area director(s) and Director, Submission Processing for campus employees serviced. Authorization is generally
at the group manager level. Remittance processors will ensure receipt books are issued to employees as approved by authorized
officials. Authorized officials must provide the names of an employees management hierarchy on new requests for receipt books.
