Section 47. Manual Deposit for Field Office Payment Processing

3.8.47 Manual Deposit for Field Office Payment Processing

Manual Transmittal

Purpose

(1) This transmits revised IRM 3.8.47, Deposit Activity, Manual Deposit for Field Office Payment Processing.

Material Changes

(1) IRM 3.8.47.1.3(3) - added functional areas are responsible for reviewing the information in this IRM annually to ensure accuracy, consistency, and to promote effective program administration.

(2) IRM 3.8.47.1.4.1 - added Program Review new information.

(3) IRM 3.8.47.1.4.2 - added Vulnerability Assessment new information.

(4) IRM 3.8.47.1.6 - added Seized Currency Collection Network (SCCN), IPU 24U0532 issued 04-16-2024.

(5) IRM 3.8.47.1.6 - added denomination to Terms.

(6) IRM 3.8.47.1.9 - added Annual Clearance of IRM new information.

(7) IRM 3.8.47.2(9) - added requirement to deposit to the Treasury using mechanisms and depositories approved and established by Fiscal Service new information.

(8) IRM 3.8.47.2.2(4) - added Over the Counter Deposit Endpoint timeliness. IPU 24U0092 issued 01-17-2024.

(9) IRM 3.8.47.2.3(3) - added Bureau of the Fiscal Service mandates denominations of currency volumes for all over the counter deposits (on OTCnet) effective July 1, 2024 technology change.

(10) IRM 3.8.47.2.7(10) - added IRS offices do not accept foreign currency for payment.

(11) IRM 3.8.47.3.4 - added Seized Currency Collection Network (SCCN), IPU 24U0532 issued 04-16-2024.

(12) IRM 3.8.47.4.1(2) - added if a Form 809 book is suspected as stolen, used in a crime, or found at a crime scene, then report it to TIGTA.

(13) IRM 3.8.47.4.3(7) - added TIGTA does not need to be notified of lost packages, including Form 809 receipts unless they are believed to be stolen or involved in a crime, per IRM 3.0.167.10.2.

(14) IRM 3.8.47.4.5 - added 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).

(15) IRM 3.8.47.4.5(5) - updated cost of Form 700.

(16) IRM 3.8.47.4.8 - added requirement to use the address specified on the authorization memorandum and send by the next business day IPU 23U1068 issued 11-03-2023.

(17) IRM 3.8.47.4.9 - added requirement to use the address specified on the authorization memorandum and send by the next business day to Procedure for Sending a Blank Form 809 Book to a Group Manager. IPU 23U1068 issued 11-03-2023.

(18) IRM 3.8.47.5 - added reference to IRM 3.8.45, Manual Deposit Process for Form 2679, Teller’s Daily Balance and Reconciliation.

(19) IRM 3.8.47.5.1.1 - added reference to Document 12990 for Form 3210 retention and disposition information.

(20) IRM 3.8.47.5.3 - updated Form 3210 Document Transmittal Processing for clarity, IPU 23U1173 issued 12-13-2023.

(21) IRM 3.8.47.5.3(3) Added clarification for retention of Form 3210 to step seven of chart.

(22) IRM 3.8.47.5.3.1 - updated to separately list critical errors for Form 3210 when no Form 809 is in a remittance package, IPU 23U1173 issued 12-13-2023.

(23) IRM 3.8.47.5.5.1(3) added Document 12990 information for Form 795-A to step six.

(24) IRM 3.8.47.5.5.2 - updated personnel, IPU 23U1019 issued 10-13-2023 and IPU 24U0836 issued 07-11-2024.

(25) IRM 3.8.47.5.5.2(5) Accounting Packages from Cash Depositing Taxpayer Assistance Centers (TACs) - updated personnel, IPU 23U1019 issued 10-13-2023.

(26) IRM 3.8.47.5.5.2(6) - added FOOD SharePoint site etiquette.

(27) IRM 3.8.47.6.12 - added requirement to use the address specified on the authorization memorandum and send by the next business day to Procedure for Issuing a Form 809 Book, IPU 23U1068 issued 11-03-2023.

(28) IRM 3.8.47.6.17 - updated Annual Reconciliation of Form 809 for FY 2024, IPU 24U0836 issued 07-11-2024.

(29) IRM 3.8.47.6.19 - added clarification to subsection for reporting of lost, missing or stolen Form 809 receipt books.

(30) IRM 3.8.47.6.29 - added Form 809 Review for Seized Cash, IPU 24U0532 issued 04-16-2024.

(31) IRM 3.8.47.21(1) revised subsection to reflect correct retention reference information.

(32) IRM 3.8.47.23(3) updated table to add Target for Completion missing timeframes.

(33) IRM 3.8.47.25.1(2) - updated instruction for BEARS approvers for e-Trak 809 Database technology change.

(34) IRM 3.8.47.26 added retention/disposition requirement for Form 15081.

(35) IRM 3.8.47.26.3 - added Failed item code 184- Reject Corrupt Or Missing Image for technology, IPU 24U0092 issued 01-17-2024.

(36) IRM 6.8.47.26.4 - deleted reference to a job aid that is no longer available, IPU 24U0836 issued 07-11-2024.

(37) IRM 3.8.47 revised throughout to update organizational title Wage and Investment to Taxpayer Services, IPU 24U0532 issued 04-16-2024.

(38) IRM 3.8.47 revised throughout for editorial updates to:

• Website and SharePoint links
• Email addresses
• Changes from Wage and Investment (WI) to Taxpayer Services (TS)

Effect on Other Documents

IRM 3.8.47 Manual Deposit for Field Office Payment Processing, dated July 11, 2024 (effective October 1, 2023) is superseded. The following IRM Procedural Updates (IPUs) or interim guidance have been incorporated into this IRM: IPU 23U1019 issued 10-13-2023; IPU 23U1068 issued 11-03-2023 IPU 23U1173 issued 12-13-2023, IPU 24U0092 issued 01-17-2024 and IPU 24U0532 issued 04-16-2024, and IPU 24U0836 issued 07-11-2024 have been incorporated.

Audience

Field Office Payment Processing Unit Clerks, remittance perfection clerks, managers, tax analysts, program analysts, policy analysts and employees in field offices that process Form 809 and remittances.

Effective Date

James L. Fish
Director, Submission Processing
Taxpayer Services Division

Program Scope and Objectives

1. Purpose: This IRM subsection describes remittance policy and processing remittances transmitted from field offices and procedures for Form 809, Receipt for Payment of Taxes processing.
2. Audience:
   Field Office Payment Processing Unit Clerks, clerks, and managers responsible for processing hard copy remittances received from field office functions and campus analysts that research remittance policy.
3. Policy Owner: Director Submission Processing.
4. Program Owner: Accounting and Deposit Section (an organization in the Accounting and Tax Payment Branch).
5. Primary Stakeholder:
   All business units that receive hard copy remittances from taxpayers.
6. Program Goals:
   The objective is to help ensure clear accountability for and that each hard copy remittance and document with personally identifiable information (PII) and sensitive but unclassified (SBU) data sent to the campus for processing is received and perfected for accurate processing.
7. IRM Deviation Statement: IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

Background

1. The Field Office Payment Processing Program in Submission Processing includes:

1. Verification, review, and timely processing of Form 795-A, Remittance and Return Report, Form 795, Daily Report of Collection Activity and Form 3210, Document Transmittal, and any other official collected remittance transmittal or item processed at the campus.
2. Issuance, control, tracking, error identification, and reconciliation of Form 809, Receipt for Payment of Taxes for internal control.
3. Reporting of a critical error on Form 809, remittance or any missing document with Personally Identifiable Information (PII) using the e-Trak 809 Database System. Refer to IRM 3.8.47.7 and IRM 3.8.47.7.2 procedure.
4. Examining a posting document for error and resolving the error through the Form 5919, Teller’s Error Advice process.

Note:

Employees complete a payment posting voucher to establish taxpayer intent. These payments are considered perfect.

Authority

1. 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.
2. 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.
3. 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.
4. 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.
5. Ethical conduct for IRS employees is explained in Document 12011, IRS Ethics Handbook.
6. Treasury Financial Manual (TFM).

Roles and Responsibilities

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

1. Examine and open a remittance package received from a field office, and date stamp the transmittal. Refer to IRM 3.8.47.5.2 for procedure.
2. Verify that items listed on transmittal are received and items received but not listed are noted.
3. Identify a critical error. Refer to IRM 3.8.47.7.1 for procedure.
4. Input Form 5919 Teller's Error Advice into e-Trak 809 Database System. Refer to IRM 3.8.47.7.2 for procedure.
5. Identify and locate a hard copy item required to be sent to campus using e-Trak 809 Database System.
6. Check off each item received with a distinctive checkmark, sign and date.
7. If an item is missing, then notify the manager immediately upon discovery. Refer to IRM 3.8.47.4.10 and IRM 3.8.47.4.11 for procedure.
8. Check authorization for Form 809 issuance.
9. Issue a Form 809 book.
10. Input Form 809 individual receipt into e-Trak 809 Database System.
11. Review and balance Form 809 and collected money to the penny.
12. Perform the teller, issuer, campus admin, or inspector role using e-Trak 809 Database System.
13. Inspect new Form 809 books.
14. File Form 809 individual receipts daily.
15. Provide an acknowledgement copy of remittances received to an originator through Enterprise Electronic Fax (EEFax).
16. File remittance transmittals.
17. Research Integrated Data Retrieval System (IDRS), Remittance Transaction Research System (RTR), or Automated Non-Master File (ANMF) to perfect a remittance.
18. Adhere to all security requirements for the limited area of Receipt and Control.

1. Assign specific duties to Field Office Payment Processing Unit Clerks.
2. Ensure every employee with badge access to the secure area of Receipt and Control has an active restriction on their IDRS profile if they have access to IDRS. If an employee has blank Form 809 responsibility, then IDRS Command Code RSTRK with Definer R must be activated. All other individuals with badge access to the secure area of Receipt and Control must have IDRS Command Code RSTRK with Definer U activated.
3. Manage the flow of work for timely deposit.
4. Manage the return of remittance transmittals to ensure acknowledgements are returned through Enterprise Electronic Fax (EEFax) within 5 workdays.
5. Management reporting: review each Form 5919 Teller's Error Advice comment from a manager; certify or not certify for management reports. Report any loss, shortage or breach.
6. Initiate and conduct the annual reconciliation of official receipts and resolve discrepancies; completes and signs the 809 Certification Report.
7. Review manager distribution list for accuracy and initiate systemic distribution or manually distribute the monthly Trends and Patterns and Late Remittance Reports.
8. Ensure the quarterly verification of Form 809 inventory is conducted.
9. Ensure internal control of Form 809.
10. Perform the campus manager, HQ Admin roles in e-Trak 809 Database System. The manager of a continuing site performs the Remittance Security Admin role that provides READ-ONLY access to de-commissioned e-Trak 809 Database records for an aligned consolidated site.
11. Recommend training for e-Trak 809 Database System as needed. HQ Business Analyst will conduct online training.
12. Adhere to and monitor security requirements.
13. Conduct and document management review of Form 3210, Document Transmittal and Form 795-A, Remittance and Return Report and Form 809 assigned to employees at least annually.
14. Conduct and document management review of IDRS profiles, Form 809 inventory, and outgoing remittance and returned refund check logs at least quarterly.
15. Conduct manager review of restricted items in secure area. Refer to IRM 3.8.45, Deposit Activity - Manual Deposit Process for procedures.
16. Ensure that a technology or equipment failure resulting in a work stoppage is called in timely.

Program Management and Review

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

1. Form 5919 Teller's Error Advice - A report of a remittance or Form 809 error observed by the Field Office Payment Processing Unit.
2. Trends and Patterns Report - A monthly report compiled from Form 5919 Teller's Error Advice provided to the territory level manager by the 5th day following the end of the month.
3. Late Remittance Report - A monthly report of late errors compiled from Form 5919 Teller's Error Advice provided to area directors by the 5th day following the end of the month.
4. Unissued 809 Book Inventory Report - A report provided to the management official to conduct the quarterly inventory verification.
5. Unconfirmed Book Report - A report of Form 809 book serial numbers mailed and not recorded as received by the employee.
6. Timeframe Report for 5919 Issuance - A report that provides the number of days to input a Form 5919 Teller's Error Advice after receipt at the campus.
7. Employee CADS Overridden Report - A report that provides manually entered data that replaced an automatic Corporate Authoritative Directory Service (CADS) update for campus administrators.
8. Annual Reconciliation List - A list of Form 809 receipts issued by serial number, area, territory and group.
9. Annual Reconciliation Report - A report that provides completed Form 809 reviews by serial number, area, territory and group.
10. Certify 5919 Teller's Error Advice Action Report - A list of Form 5919 responses that must be reviewed and certified by a campus manager.
11. Form 5919 Hard Copy Report - A list of hard copy items to be returned to the campus.
12. Form 809 Book Review Not Certified Report - A report of Form 809 books not documented as reviewed.
13. Campus Manager Certification Report - A report of the annual reconciliation of official receipt comments from servicing managers.
14. Losses, Shortages and Breaches from Form 5919 - A report of losses, shortages and breaches observed during the Form 5919 process. This report became effective 7/21/2021 is available to campus manager and HQ Administrator roles.

Program Review

1. Program Reviews are mission critical to the health of deposit programs to ensure integrity of the financial statements. It is essential that each function conducts its operations with an emphasis on mitigating risks, identifying best practices, and adhering to IRM requirements. An objective assessment of program compliance, including all applicable procedures and guidelines, is necessary to ensure that adequate internal controls are in place.
2. Program Effectiveness: The program effectiveness includes conducting reviews and analysis to detect and identify material or significant deficiencies that could adversely impact IRS audits and/or financial statements. These reviews are necessary to ensure Submission Processing is conducting business as prescribed in the governing IRM's and are designed to identify potential internal control deficiencies that may impair the integrity of financial reporting.
3. Program Review by Designee of Field Director Submission Processing: At least annually, the Field Office Payment Processing Program must be reviewed by a designee of Field Director Submission Processing. The Field Office Payment Processing Program Guide is a tool to assist reviewers.
4. Program Review by HQ: A program review ensures actions are in accordance with IRM procedures. HQ Submission Processing (SP) Accounting and Deposit Section conducts program reviews to verify compliance with IRM requirements, address TIGTA/GAO findings, identify risks to internal controls, address error trends, and training needs, as needed. In addition, the reviews ensure IRM procedures are applicable, adequate, and adhere to Department of the Treasury and/or IRS guidelines.

1. Program reviews will be planned and conducted based on business needs and priorities.
2. Notification will be provided to the SP campus leadership in advance.
3. Reviews will be conducted to evaluate program delivery and conformance to administrative and/or IRM compliance requirements.
4. Program review summary report will outline observations and recommendations for program guidance, corrective actions, and/or mitigation strategies, as appropriate.
5. Memorandum signed by the Director, SP will be forwarded to the Field Director, SP with a high-level overview of the areas of improvement.
6. All functional areas will retain a copy of the report and all applicable supporting documentation in a centralized location.
7. The campus is required to provide a Corrective Action Plan within 30 days of receiving a memorandum citing areas of improvement.
8. SP HQ Accounting and Deposit analyst will follow-up up to ensure corrective actions have been taken and to provide any additional and/or ongoing support, if needed.

1. Date of Review
2. Program Reviewed
3. Recommendation/Risk identified
4. Corrective action
5. Completion date

A copy of the program review and Corrective Action Plan must be retained as substantive documentation and evidence of mitigation and/or remediation of the noncompliance.

Vulnerability Assessment

1. Vulnerability Assessments: A vulnerability assessment identifies, quantifies, and prioritizes the vulnerabilities of government programs and assets including systems/technology, property, funds, and employees. Vulnerability assessments will be conducted on any business process to assess the risks of business failure and/or weakness caused by internal or external factors.

Program Controls

1. 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

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

• Names
• Addresses
• E-mail addresses
• Telephone numbers
• Social Security numbers (SSN)
• Employee Identification number (EIN)
• Other identifying numbers, such as ITIN and ATIN assigned by IRS
• Bank account numbers
• Date and place of birth
• Mother's maiden name
• Biometric data (height, weight, eye color, fingerprints, etc.)

Terms and Acronyms

1. Acronyms used in the Field Office Payment Processing Program include:

1. ACA - Affordable Care Act
2. AMS - Account Management Services System
3. BEARS - Business Entitlement Access Request System
4. CADS - Corporate Authoritative Directory Service
5. ICS - Integrated Collection System
6. IDRS - Integrated Data Retrieval System
7. ISRP - Integrated Submission Remittance Processing System
8. IT - Information Technology
9. LB&I - Large Business and International Business Operating Division
10. OTCnet - Treasury Over the Counter Network used to create a deposit ticket
11. OVDP - Offshore Voluntary Disclosure Program
12. PGLD - Privacy, Governmental Liaison and Disclosure
13. PII - Personally Identifiable Information
14. RO - Revenue Officer
15. RSPCC - Remittance Strategy Paper Check Conversion
16. RTR - Remittance Transaction Research
17. SB/SE - Small Business / Self-Employed Business Operating Division
18. SPC - Submission Processing Center
19. TAC - Taxpayer Assistance Center
20. TC - Transaction Code
21. TE/GE - Tax-Exempt Government Entities Business Operating Division
22. TIGTA - Treasury Inspector General for Tax Administration
23. TGA - Treasury General Account
24. VDP - Voluntary Disclosure Practice

Related Resources

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

Annual Clearance of IRM

1. 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).
2. Functional areas are responsible for reviewing the information in this IRM annually to ensure accuracy, consistency, and to promote effective program administration.

Remittance Policy

1. Remittance Policy. 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.
   This subsection outlines functional remittance policy that is the general framework for procedures.
2. Public Trust and Integrity. The public can trust that the IRS remittance processing operation is timely, accurate, and conducted with the highest integrity. Ethical conduct for federal employees is explained in Document 12011 IRS Ethics Handbook.
3. Process payments timely where received when possible.
   Taxpayer Assistance Centers (TACs) process collected checks locally through Remittance Strategy-Paper Check Conversion (RSPCC) unless the taxpayer requests an official receipt.

1. sites process checks received at Accounts Management campuses through RSPCC, including converted cash payments. Campus Support sites transship to Ogden Submission Processing Center.
   Transship payments requiring research to the aligned Submission Processing Center for processing.
   
2. Remittance Mailed to a Field Office Location in Error . Occasionally, an office that does not normally collect a tax payment may receive a payment in the mail. Credit the taxpayer for the date the payment is received at the IRS. Use an official IRS date stamp only. Refer to IRM 3.10.72, Campus Mail and Work Control - Receiving, Extracting, and Sorting.
   
3. If an office is co-located with a TAC, and there is a local management agreement in place for the TAC to process an unidentifiable payment, then take it to the TAC for processing.
   
4. If an office is not co-located with a TAC, and there is not a management agreement in place, then send the unidentifiable remittance to the aligned Submission Processing Center for research and processing. Use overnight traceable method.
   Field office functions that collect payments send unassigned payments to their aligned campus.
   Never send cash in the mail. If you receive cash, then convert it to a cashier’s check or money order made payable to the IRS. The local employee credit union will generally perform this service. Send the payment to your servicing Submission Processing Center on the day of receipt or by the next business day. Submission Processing will research and process. Refer to IRM 3.8.47.20 procedure if the remittance is unclaimed funds for the United States Treasury.
   
5. Planning for Peak Periods. During a peak period, headquarter management will issue program completion guidelines. Prioritize remittance processing and monitor the work to ensure each tax payment collected is accurately credited to the United States Treasury and taxpayer as soon as practical.
   
6. Contingency Planning. If deposit cannot be done, then Headquarter management may direct transshipment. If directed to transship under a contingency plan, then send latest received dates of remittances, not franked checks. Franked checks scanned for electronic presentment and cannot be transshipped. Transship latest received dates and closely monitor the earliest received dates to ensure taxpayers are not impacted. Refer to IRM 3.8.47.17.1 procedure for the e-Trak 809 Database System contingency plan.

1. Taxpayer information collected to credit a customer account is protected. See IRM 10.5.1, Privacy and Information Protection, Privacy Policy.
   
2. Remittances are physically secured. Maintain a secure environment. See IRM 10.2.15, Minimum Protection Standards (MPS).
   
3. Duties of remittance processing and adjusting a tax account are divided or segregated among different functions to reduce risk.
   
4. Process a payment locally when possible. If you must transship a remittance, then the receiving office must acknowledge receipt and the originator must follow up with the destination office timely.
   
5. Managers must conduct and document management reviews in addition to reviews conducted by Planning & Analysis staff and Headquarter personnel.
   
6. IDRS access is restricted. Every individual with badge access to the limited secure area of Receipt and Control must have restricted IDRS access, if they have IDRS access at all.
   Every IRS employee with blank Form 809 responsibility must have RSTRK with Definer R activated on the IDRS profile and all others in Submission Processing with badge access to the restricted secure (limited area) of Receipt and Control must have RSTRK with Definer U activated on the IDRS profile.
   Refer to Exhibit 10.8.34-10, Restricted Command Codes for the Role: 809 Receipt Book Users and Submission Processing Employees That Issue, Verify, or Reconcile Blank Form 809 (RSTRK Definer R) and refer to Exhibit 10.8.34-11, Restricted Command Codes for the Role: Field Office Payment Processing Unit Clerks Who Do Not Have Blank Form 809 Responsibilities (RSTRK Definer U).
   
7. Official stamps are in use. Do not use unofficial stamps, make unauthorized marks or write on negotiable remittances, unless specifically stated in an IRM. The use of unapproved stamps is not allowed.

Public Trust and Integrity

1. 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

1. 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.
2. 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.
3. 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.
4. 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.
5. Bureau of the Fiscal Service provides financial services to IRS and other federal agencies using fiscal or designated financial agents or depositaries.

Accuracy

1. 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.
2. Accuracy of information on systems. Enter data accurately into IRS processing systems, including the e-Trak 809 Database System and all IRS processing systems.
3. 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

1. 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

1. 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

1. 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 Policy

1. Cash payment. All legal U.S. tender (cash) is acceptable for payment of taxes, but the IRS cannot accept cash at every location.
2. IRS Taxpayer Assistance Centers accept cash payments by appointment only. IRS offices do not make change.
3. Cash is handled with precision.
4. 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.
5. Cash is turned in daily, recorded and secured in a safe until the next business day’s deposit.
6. 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.
7. Submission Processing Centers do not accept a tax payment in person.
8. Taxpayer Assistance Centers accept tax payments, but cannot accept cash at every location, and cannot make change.
9. Minor coins (pennies and nickels) are not required to be accepted in person for payments under .25 cents.
10. IRS offices do not accept foreign currency for payment.

Integrity of the IRS Received Date

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

Misdirected Remittance

1. 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.
2. Headquarter employees located at a campus. Headquarter employees located at a campus must follow IRM 3.8.46, Deposit Activity - Discovered Remittance.
3. 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.
4. 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.
5. 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.
6. 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.

Check Acceptance Policy

1. 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 Payments

1. 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.

Cash Management Responsibilities

1. The IRS is committed to ensuring a 24-hour deposit standard that applies to all remittances collected. Strive to deposit all remittances accurately and within 24 hours. Management at all levels monitors the flow of receipts to ensure that this objective is achieved.
2. Send a remittance to the campus on the day of receipt or by next business day. If the remittance will be processed locally, then process it by the next business day.
3. Field office employees research payments they personally collect before sending to the campus for processing. Taxpayer intent for application of the remittance is established by the tax return or payment posting voucher completed by the field office employee and are considered perfect. If a completed payment posting voucher or tax return is not included, then research is required at the campus.
4. Remittance Mailed to a Field Office Location in Error . Occasionally, a taxpayer sends a payment anonymously to an IRS field office location. 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. Unclaimed funds must be sent to the Field Office Payment Processing Unit, refer to IRM 3.8.47.20. Other Misdirected Remittance Type Items are listed in IRM 3.8.47.14.

Large Dollars ($100,000 or more)

1. 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.

Example:

An office sends an e-mail on Monday stating package tracker number 123456-789 with $1 million is on the way overnight. The remittance is not received the next day (Tuesday). You access the carrier site and it states the package is lost and then follow up with the originator. The originator traces the package.

Caution:

Integrity of the IRS Received Date

1. 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.
2. 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.

Cash Reporting of Payments of $50 Million or More to Fiscal Service

1. 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.
2. 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.

Seized Currency Collection Network (SCCN)

1. 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:
2. Collection management must pre-arrange SCCN cash processing at least one week in advance through the BFS Over-the-Counter Division.
3. 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.
4. 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).
5. 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.

Security Responsibility (in Campus Field Office Payment Processing)

1. Field Office Payment Processing is performed in the secure limited area of Receipt and Control. All physical security, internal control, IDRS security and remittance security requirements are applicable.
   Every employee and manager of the IRS and Department of Treasury is accountable.

1. IRM 10.2.11, Physical Security Program - Basic Security Concepts.
2. IRM 3.8.45, Deposit Activity - Manual Deposit Process.
3. IRM 10.5.1, Privacy and Information Protection, Privacy Policy.
4. IRM 10.8.34, Information Technology (IT) Security - IDRS Security Controls. IRM 10.8.34.3.1.3 states the manager of IDRS users is responsible for day-to-day implementation and administration of IDRS security. Submission Processing supervisors must perform documented review of their supervised employees IDRS profiles. Use IDRS Online Reports Services (IORS) System at least monthly.

Physical and Remittance Privacy and Security Responsibility

1. 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.
2. 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).
3. 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.
4. 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.
5. 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.

Privacy and Security of Information and IRS Systems

1. Adhere to information technology, equipment and system security rules. Mandatory briefings are conducted annually regarding these requirements for certification.
2. 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.
3. 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.
4. 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.
5. 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.
6. 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:

1. Access BEARS system.
2. From My Application screen click the request new application button.
3. Type PROD USER E-TRAK 809DB in the Application Name box, and select the campus sub-application name (Austin, Kansas City, Ogden or HQ).

Note:

Note:

Field Office Payment Processing Unit manager roles are Campus Manager, HQ Admin, Campus Admin and Remittance Security Admin (for campus managers that received work from a consolidated site).

Note:

Manager roles (other than the Field Office Payment Processing Unit manager) are Group Manager, Territory Manager, or Area Manager.
Analysts request the Business Operating Division (BOD) Analyst role.

Secure a Remittance for Transit

1. 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.

Example:

Example:

If transshipping a remittance(s), then a transmittal listing the remittance(s) is required to account for and control the shipping of remittance and sensitive tax information. You must use overnight traceable method and take the following actions:

1. Complete Form 795-A, Remittance and Return Report to list each remittance, TIN and the dollar amount of each check. Form 795-A is a transmittal that tabulates the dollar amount. Request that an acknowledgment copy is returned as proof of delivery of each item. If transshipping multiple remittances for processing, then sort and complete a separate Form 795-A for Payment Type Perfect and Payment Type Imperfect. Imperfect payments require research to determine the correct application. Annotate the Enterprise Electronic Fax (EEFax) number of the originating office for the return of the acknowledgement copy.
   
2. Send a copy of the completed Form 795-A with the remittance(s). Request that each remittance received is checked off, signed and dated, and the checked copy is returned through EEFax as acknowledgment of each item. Retain a copy of Form 795-A or other remittance transmittal as directed by local management.
   
3. Double wrap each remittance in an opaque envelope or box and affix a completed mailing address label to the inside and to the outside envelope or package. Use shipping material appropriate for the weight of the package.
   
4. 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 continually follow up until the package is confirmed as received at the destination. The control must include the amount by Taxpayer Identification Number (TIN) correlated to the package tracer information.

Example:

A transit provider informs the IRS that package number 12345-6789 was destroyed. The originator must have a control to allow proper identification of an impacted taxpayer by amount and type of tax to grant relief.

Secure and Process a Returned Refund Check

1. 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.
2. 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.
3. 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:

1. Use a completed Form 3210, Document Transmittal , listing the content(s).
   Indicate the check symbol, check number and the dollar amount of each check.
   The check symbol and check number are in the upper right-hand corner.
   Form 3210 is at the following link: Form 3210 Document Transmittal.

Note:

If Field Office Payment Processing and PPU units are combined, then process the valid government checks for payment of taxes through ISRP.

Security of Form 809, Receipt for Payment of Taxes

1. 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.

1. Form 809 Serial Number Systemically Assigned. Form 809 is serial numbered and issued sequential. File blank Form 809 inventory in numeric sequence and store in the fire safe cabinet(s) provided or other type security safe.
   The e-Trak 809 Database System selects the Form 809 book serial number for issuance. If the system selects a serial number that is not in inventory, then there is a missing book at the campus. 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). Report the loss through the Campus Manager to TIGTA and the Campus Remittance Security Coordinator. Refer to procedure in IRM 3.8.47.4.10.
2. Obtain Authorizing Official by Name. Obtain written authorization signed by a delegated official before issuing a Form 809 book to an employee for the first time. Keep the list of delegated officials available for an employee to check before issuing a Form 809 book.
   Keep original signed authorization memoranda in the front of the Form 809 Part 3 audit file. After the initial authorization, an employee reorders a Form 809 book by submitting the request form from their current book to the servicing Submission Processing Center.
3. Authorizing Official Delegated by Director . The Area Director or Field Director must designate the official authorizing issuance of Form 809 book.
4. Individual accountability: Assign to one individual with backup. Accountability and control of unissued Form 809 receipt books must be assigned to one individual at the Submission Processing site, with an appropriate backup individual.
5. Separate duties of Form 809 Issuing and Form 809 Verification . An issuer of Form 809 book must not be assigned a Form 809 book or be responsible for verification of blank Form 809. The issuer in e-Trak 809 Database must not have the inspector role.
6. Individual accountability: Do not share a Form 809 book . Employees cannot share a Form 809 book. Each assigned book is for the exclusive use of the employee. A manager must not allow a Form 809 book to be reassigned to another employee.
7. Store Form 809 book securely. Each employee's Form 809 book must be stored in a separate locked security container and stored in a locked container. Refer to IRM 10.2.14, Physical Security Program - Methods of Providing Protection. See IRM 10.2.14.7.4 Methods of Providing Protection, Control and Safeguarding of Keys and Cipher Locks.
8. Do not use official Form 809 for Training . Form 809 with an actual serial number cannot be used for training. Use a photocopy of a sanitized receipt without a serial number for training.
9. Void Form 809 Receipts Properly . To void Form 809, write VOID across the face of each copy. Enter the reason for voiding on the reverse of Form 809 Part-1. Send all four parts of voided Form 809 to the servicing Field Office Payment Processing function.
10. Unannounced Documented Review of Form 809 Book . Submission Processing managers must conduct and document an unannounced review of the Form 809, Receipt for Payment of Taxes book assigned to their employees, no less than once during each quarter. Documentation includes the date of review and Form 809 serial numbers.
11. IDRS Profile Restriction . Form 809 users must have RSTRK with Definer R activated on their IDRS profile. Refer to IRM 3.8.47.4.6. This is in addition to the requirement that each employee with badge access to the secure area of Receipt and Control must have restricted access to IDRS.

1. Upon receipt of new security cabinet or new lock installed on the cabinet,
2. Whenever there is a change in personnel with access to the combination,
3. When there is an unforeseen absence of the remittance processing individual entrusted with the combination or lock
4. When the combination is suspected to be compromised in some other way.

1. Block 1: Area or post of duty
2. Block 2: Building name
3. Block 3: Room number
4. Block 4: Division, Branch, Section or Office
5. Block 5: Serial number of container
6. Block 6: Manufacturer & Type of Container
7. Block 7: Manufacturer & type of lock
8. Block 8: Date the combination was changed. If this is a new container, list the date the container was acquired in Block 8.
9. Block 9: Name and signature of Operations Manager, Receipt and Control, the responsible official.
10. Block 10: Names and SEID numbers of all employees with the combination or key. Note the contact information of all personnel with the combination or key.

1. List the serial number of the container in the space marked Container Number.
2. Print the combination clearly in the combination space.
3. Insert the completed Form 700 Part 2A into a security envelope and place it for retention in a secure location under control of the Operations Manager, Receipt and Control Operation.

Standard Form 700 must be clearly marked in legible print without error. Marking over, scratching out, correction fluid, correction tape, or lining through are not allowed.

1. Access the IR Works website: https://irworks.for.irs.gov/esc.
2. Click Non-IT Services
3. Select Order from the Products and Services Catalog.
4. My Workplace
5. My desk/office
6. Provide Locksmith Services
7. Include the required information: the lock serial number, if there is a problem with the lock, and additional contact information.

Separation of Duties and Blank Form 809 Security Duty

1. 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.
2. 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.
3. 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 and Employees with Badge Access to the Restricted Secure Area of Receipt and Control

1. 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.
2. 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.

Procedure for Sending a Blank Form 809 Book

1. 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.
2. 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.
3. Secure Form 809 Book.

1. Prepare the book for shipment in the restricted area (limited area). Do not take a blank unassigned Form 809 book from the limited area without secure packaging.
2. Double wrap the book. Mark the name of the assigned employee and Form 809 book serial number on the inside envelope.
3. Affix a mailing label to both the inside and outside envelopes. Use the address stated on the authorization memorandum. If unclear, then the campus manager must contact the employee’s group manager.
4. Hand carry the book to the Mail Room as locally directed. Send a blank Form 809 book via overnight traceable method by the next business day after receiving a valid, complete authorization memorandum.
5. Input the package tracker number into e-Trak 809 Database System and the date of shipment. If the package tracker number is not immediately provided, then enter the package tracker number when you have it.

Exception:

If the Form 809 book is for a local employee and is not being shipped out of the limited area, then enter 00000000 as the package tracker number.

An employee receiving a new Form 809 book must return the signed receipt page within five business days.
Local employee(s) that pick up their assigned book will sign the receipt page when they pick up the Form 809 book and give it to the issuer.

Procedure for Sending a Blank Form 809 Book to a Group Manager

1. 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.
2. The Group Manager will return the signed Form 3210 acknowledging receipt of the package.
3. Send a blank Form 809 book by the next business day after receiving a valid, complete authorization memorandum.

Report a Lost Remittance (Without Personally Identifiable Information (PII))

1. 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:

1. Call TIGTA at 1-800-366-4484, and
2. Contact the Remittance Security Coordinator (RSC) for your campus, and
3. Complete the Physical Security Incident Report at https://tscc.enterprise.irs.gov/irc/.
   Incident types for a lost remittance without PII are
   Counterfeit currency
   Loss of remittance (Including SmartSafe)
   Theft tax remittance

Report a Lost Remittance (With Personally Identifiable Information (PII))

1. 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:

1. Call TIGTA at 1-800-366-4484, and
2. Contact the Remittance Security Coordinator (RSC) for your campus, and
3. Report the breach to PGLD/IM using the PII Breach Reporting Form located at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2. If you have any problems submitting the breach, then call the Incident Management hotline number at 267-466-0777.

Report a Loss of Personally Identifiable Information (PII)

1. 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:

1. Call TIGTA at 1-800-366-4484, and
2. Report the breach to PGLD/IM using the PII Breach Reporting Form located at https://etrak7.web.irs.gov/etrak-privacy/page.request.do?page=page.final2. If you have any problems submitting the breach, call the Incident Management hotline number at 267-466-0777.
3. Report the incident/breach to Computer Security Incident Report Center (CSIRC) using the Computer Security Incident Reporting Form, or by calling CSIRC at 240-613-3606, if the incident/breach involves the loss or theft of an IRS IT asset.
   See the Report Losses, Thefts or Disclosures page located at https://irsgov.sharepoint.com/sites/ETD-KMT-KB003/SitePages/Privacy/Report_Losses_Thefts_Disclosures/Report_Losses_Thefts_Disclosure.aspx on the Disclosure and Privacy Knowledge Base Site for information concerning incident and data breach reporting requirements.

Remittance Processing (of Field Office Receipts)

1. This subsection provides procedure for campus Field Office Payment Processing Unit Clerks that process remittances and Form 809 from field offices.
2. For information on Form 2679, Teller’s Daily Balance and Reconciliation, see IRM 3.8.45, Manual Deposit Process.

Receiving Field Office Receipts

1. 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.
2. 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.
3. 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.
4. Security requirements for the campus mail opening operation.

There are specific security requirements for the mail opening operation:

1. Open all packages in the Receipt and Control secured area AND in the area that has a contained ventilation system. The individual opening a field office remittance package must also verify its contents and sign and date the transmittal.

Example:

If the Field Office Payment Processing area is not in an area with a separate ventilation system and opening mail in the Field Office Payment Processing area compromises physical security, then the designated Field Office Payment Processing Unit Clerk will open the mail in the area with the contained ventilation system, or a mail room employee may verify the remittance transmittal. Either way, the individual opening the remittance package must verify its contents, and sign and date the transmittal.

Note:

Mark only items that are actually received. If an item is not received, then note the transmittal that it was not received. Take immediate action if remittances, Form 809 or PII are missing from a package. Refer to IRM 3.8.47.5.1(4)g below.

Note:

Official date stamps are described in IRM 3.10.72 Receiving, Extracting and Sorting, Figure 3.10.72-5 Elements of an Official IRS Received Date Stamp.

Sorting Field Office Receipts

1. The assigned Field Office Payment Processing Unit Clerk must examine, officially date-stamp, and verify the contents of a field office remittance package. The campus manager directs sorting of the contents for further processing. Refer to IRM 3.8.47.5.1.
2. If a Form 3210 item is directed to a separate unit, then that unit must follow procedures for handling receipts.

Example:

Local management has assigned Form 3210 processing to a clerical unit. The clerk processing Form 3210 remittance transmittals must follow the same guidance, including timeliness criteria and critical errors listed in IRM 3.8.47.7.1 Critical Errors, and route to the Field Office Payment Processing Unit if Form 5919 Teller’s Error Advice is needed.

Acknowledging a Field Office Remittance

1. A field office remittance package includes a transmittal listing items in the package and the items.
   The Field Office Payment Processing Unit Clerk must officially date-stamp the transmittal, verify and mark a distinctive check mark ✓ adjacent to each item received and note the transmittal as necessary to make it clear what was received. The Field Office Payment Processing Unit Clerk will then sign and date the transmittal and use it as an acknowledgment copy. If the employee who will EEFax the acknowledgement is not the same employee, then your manager will direct where to place the acknowledgement for sending.
   Send the acknowledgement to the originator via EEFax within 5 business days.
2. The manager assigns an employee in the Field Office Payment Processing Unit to return the acknowledgement copy through EEFax within 5 business days. Work earliest dates first to ensure the 5 business day time frame. The manager monitors the work to ensure each acknowledgement is timely sent.
   
3. Guidance on Faxing Remittance Acknowledgement Copies . Enterprise Electronic Fax (EEFax) is the IRS standard for faxing. See Enterprise Electronic Fax (EEFax). This is the link to the EEFax SharePoint site containing information on the service, user training videos, and other information.
   Originators of remittance packages are required to provide a remittance transmittal with a valid EEFax or Fax number that will be used as an acknowledgement copy by the campus to return via EEFax.
   Simply EEFax the acknowledgement copy to the originator. Refer to plain instructions for using EEFax,
4. Acknowledgement Copy After Faxing. You will receive an e-mail notification that your fax was successfully transmitted. Keep the evidence of successful transmission attached to the acknowledgement copy and file according to local procedures. The table below describes steps to take if transmission is not successful.

1. First, make sure you did not encrypt the document. If you encrypt a document on EEFax, then the transmission will not be successful. If you encrypted, then send it again without an encryption. If still unsuccessful, then contact the originator.
2. Contact the originator.
3. Determine the correct EEFax or Fax number and re-send.
4. If number is correct, ask if the originator is a low volume user that requires a bar code.
5. If bar code is required, then re-send using the bar code.
6. If bar code is not required, then ask for another fax number.

1. Contact the originator and ask if a low volume user and bar code is required.
2. Re-send using the bar code.
3. If no bar code is required, then ask for another EEFax or fax number.

Examine Field Office Remittance Packages

1. 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.

1. Examine the package. If tampering is evident, and Sensitive But Unclassified (SBU) data including personally identifiable information (PII) and/or a remittance or Form 809 may be missing, then a potential theft and/or breach may have occurred. Refer to procedure for reporting a lost remittance with PII. Refer to IRM 3.8.47.4.11 and refer to IRM 3.0.167, Losses and Shortages.
2. Determine if all pages of the remittance transmittal are included.

Example:

A remittance transmittal lists 8 pages. Only 7 pages are received. Contact the originator to determine if a page is missing. Inform your manager. A potential breach may have occurred. Refer to procedure for reporting a loss of PII, IRM 3.8.47.4.12.

Note:

Example:

A check is listed on a transmittal, but not received in the package. Inform your manager, who will initiate contact with the originating manager. Input Form 5919 for hard copy response required. The required response is the check. If the field manager cannot locate the check, then a potential theft and/or loss of PII may have occurred.

Example:

For example, if an employee sends multiple Forms 795-A(CG) and also includes Form 3210, Document Transmittal, then ensure that every item listed on Form 3210 is received, and that every item listed on each Form 795-A(CG) is received.

Timeliness of Field Office Collected Remittances

1. Funds collected for the United States Treasury must be 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.
2. An 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 timely processing in the Submission Processing Center.

Exception:

If the remittance is to be processed locally, then you do not have to send it to the Submission Processing Center. Process it by the next business day.

Exception:

If overnight traceable method is not available to a revenue officer in the field and the remittance must be transmitted using regular mail, then allow 5 business days (for additional mailing time.)

Apply Timeliness Criteria to a Remittance (Determine When to Input Form 5919)

1. Apply timeliness criteria to a remittance. Cite as late any remittance that is received later than 3 business days from the IRS date received or 7 business days for packages originating outside the continental United States, and the delay was not caused by the overnight service provider and not during a declared state of national emergency.
   If the remittance package was sent on the day of receipt or next business day, then it is considered timely.
   Input Form 5919 for the Late Remittance error category. Refer to IRM 3.8.47.7.2.
   Issue Teller's Error Advice as Form 809 error by serial number if Form 809 was given to a taxpayer.
   Issue Teller's Error Advice as an employee error by SEID if Form 809 was not involved.
2. Do not input Form 5919 for a misdirected remittance sent to a wrong location such as a Headquarter office, Beckley Finance Center or Department of the Treasury.
3. Count business days. Count 3 business days, (count 7 business days if originating outside the continental United States) not including the day the remittance is received, to determine if timely.
   A day that offices are closed is not a business day. For example, the office could be closed for weather, government shutdown or declared state of emergency.
   Count business days received in Collection Field function to determine timeliness of Mutual Collection Assistance Request (MCAR) collections.

Example:

For example, if a remittance is received in the continental United States from a taxpayer on Monday, then the 3rd business day is Thursday. If the remittance is received on the following Friday or later, and it was not sent by the next business day, then input Form 5919 for the late remittance error category.

How to Apply Timeliness of Remittance Criteria If Overnight Traceable Method is Not Available

1. A field office employee must use overnight traceable method for sending remittances for processing. Cite as late any remittance that is received later than 3 business days from the date collected and the remittance was sent by the next business day. Rarely in remote areas, emergencies, or declared national state of emergency, "overnight" service is not available. If overnight service was not used, then the timeliness criteria is 5 business days to allow the additional mailing time .
   For example, if a remittance is received from a taxpayer on Monday, then the 5th business day is the next Monday. If the remittance is not sent via overnight traceable method and received in the campus the next week on Tuesday or later, then issue Form 5919 Teller's Error Advice for late remittance.
2. Cash payment received by field office employee that is mailed to the Submission Processing Center must be converted within 24 hours, even when overnight traceable method is not available.

Late Remittance Report (for Area Offices)

1. Deposit Timeliness. One of the IRS goals is Deposit Timeliness. Field Office Payment Processing Unit Clerks cite remittances collected in field offices as late, when applicable, by inputting Form 5919 Teller's Error Advice for late remittance error category into the e-Trak 809 Database System. Refer to IRM 3.8.47.7.2 for procedure. E-Trak 809 Database System systemically routes Form 5919 to the manager of record.
   Opportunity cost, or float value of funds, is no longer the measure for deposit timeliness and is not available on e-Trak 809 Database.
2. The campus manager provides an accurate late remittance report to each servicing area office with a late remittance. The campus manager must review it for accuracy and systemically distribute through e-Trak 809 Database System by the 5th workday following the end of each month to the Area Director (or their designee). A late remittance report is not required to be issued during a declared state of national emergency.
3. Provide late remittance report upon request. Managers may request late remittance reports for offices under their supervision.
   Managers have access to the Late Remittance Report and the Trends and Patterns Report for their supervised areas in the e-Trak 809 Database System as early as 10/01/2013.
   A manager cannot access e-Trak 809 Database System or reports for another manager.
4. Campus Manager ensures accurate information is distributed to management for the functional area. If an error is discovered on a late remittance report after distribution to management, then issue a corrected report to the same audience within 3 business days of discovery.
5. Late Remittances due to untimely delivery by overnight mail service provider. The Office of Postal and Transport Policy monitors the service level of contracted overnight mail providers. If an employee sent remittance package on the day of receipt or the next business day, and the package is late due to the service provider, then do not issue Form 5919 Teller's Error Advice.
6. How to handle Form 5919 Late Remittance Issued in Error. If you are a teller and issued Form 5919 Teller's Error Advice for late remittance in error, then inform your Campus Manager. The Campus Manager will notify the Group Manager that Form 5919 was issued in error. Campus Manager will also request that the HQ System Administrator delete the entry from e-Trak 809 Database System by sending an e-mail with the Form 809 serial number or SEID and issuance date.
   If you discover a mistake after the Late Remittance and Trends and Patterns Report has been distributed to management, then the Campus Manager must re-issue a corrected report to the same audience. Explain the change.

Form 3210, Document Transmittal Processing

1. 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.
2. 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.
3. The table below indicates the steps necessary in receipting the Form 3210.

Note:

If a late remittance was sent by a revenue officer (RO), and the RO annotated IRM 5.1.2.4(3) on the transmittal, then annotate IRM 5.1.2.4(3) in the comments section of Form 5919.

Note:

Error Discovered on Form 3210, Document Transmittal for Remittance - No Form 809

1. If you discover a critical error of Form 3210, then input Form 5919 Teller's Error Advice in e-Trak 809 Database System. Follow procedure in IRM 3.8.47.7.2 Preparation of Form 5919, Teller’s Error Advice. Refer to Training Publication 12340-002, Teller and Issuer Guide. If Form 809 is included in the Form 3210 package, then refer to IRM 3.8.47.7.1, Critical Errors for a complete list of errors. IRM 3.8.47.7.1.

A critical error on Form 3210 without a Form 809 includes:

1. Late Remittance. - error cited if not sent by the next business day and arrives late. Refer to IRM 3.8.47.5.2.2 Applying Timeliness Criteria IRM 3.8.47.5.2.2.
2. Incorrect Money Amount - error is cited for all money amount discrepancies (different dollar amounts received than listed and/or totals and/or item money amounts differ). If the money amount collected disagrees with the money amount on the posting document(s), or the money amount listed on Form 3210 differs from the amount submitted. Also note the transmittal document for acknowledgement. Financial transactions must be accurately documented.
3. Missing Payment - Remittance listed on the transmittal but not included. Inform your manager. IRM 3.8.47.4.11.
4. Misapplied Payment - error is cited for any incorrect information for applying a payment to the correct tax account. Include an explanation of the specific error in Teller Comments to include the statement “If the payment was applied incorrectly, then the field office must initiate an adjustment. A misapplied payment may potentially cause an erroneous refund or adverse impact to the taxpayer.
5. Non-negotiable remittance - error is cited if an instrument is sent for processing that is obviously not negotiable, or fraudulent.
6. Post-dated check - error is cited if a check is accepted with a future date. Include a copy of the post-dated check as supporting documentation. Teller comments must Include a statement that depositories may return post-dated checks and costs are incurred. If the date on the Form 3244 is in error, then you must initiate an adjustment to ensure integrity of the IRS received date.
7. Stale-dated check - error is cited if a check from a field office is a business or personal check with a stated expiration date and it is beyond that date, or a Treasury check that is more than one year from the date of issuance, or a personal check that is more than 6 months beyond the date the check was written. Include a copy of the stale-dated check as supporting documentation. A stale-dated check is ineligible for processing.
8. Traceable Method error - error is cited if a remittance package is sent without tracking.
9. Incorrect Address for Remittance - Provide the correct campus address with stop number when providing feedback.
10. Document with Potential PII Missing - error is cited if a non-remittance item is listed but not received. Inform your manager, per IRM 3.8.47.4.12.

Procedure for Sending Tax Receipts to a Submission Processing Center

1. 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.

1. Send remittances by overnight traceable method. Use overnight traceable method to send remittances to the designated Submission Processing Center. This ensures that we meet our corporate responsibility for timely payment processing and customer service. Use the contract overnight service provider or registered mail with the United States Postal Service. Double wrap these mailings in opaque paper envelopes or boxes to protect taxpayer information.
2. Tax receipts must be timely. Transship to the designated Submission Processing Center on the day of receipt from the taxpayer, or as soon as possible the next business day. Do not send cash in the mail. Convert cash to a money order (or bank draft) payable to IRS before mailing. 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.
3. Include a completed transmittal listing package contents and a completed Form 3244 or other posting document for crediting accurately if the remittance is not attached to an original tax return. Also use a Form 3210 Document Transmittal or Form 795A Remittance and Return Report as a transmittal document, listing specific package contents that will be verified as received and acknowledged. Form 809, Receipt for Payment of Taxes are transmitted via Form 795-A or Form 795-A(CG), Remittance and Return Report. The name of the sender, their return address (with stop number), EEFax or fax number, and telephone number are required on all transmittals.
4. 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.

Example:

A transit provider informs the 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.

Caution:

If a remittance package is lost during transit, the sender must report it to TIGTA at 800-366-4484 and personally identifiable information (PII) losses must also be reported to 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. immediately upon discovery. Call 267-466-0777 if you have a problem with the online form or a question about completing the online form.

Note:

The responsible official authorized to open the package is Submission Processing Operations Manager, Receipt and Control. The Operations Manager 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.

Submission Processing Center / Field Office Alignment for Form 809 and Tax Payments

1. 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 and Kansas City SPCs service Field Assistance (FA) Taxpayer Assistance Centers (TACs). Austin SPC services TACs in FA Areas 2 and 3; Kansas City SPC services TAC mail payments in FA Areas 1 and 4.
   Kansas City is the servicing site for field office misdirected remittances not solicited by a business area that require research and processing.
   Ogden services SB/SE Collection Field function, Examination field offices, LB&I, TE/GE (for non-user fee misdirected remittances) and Accounts Management sites.
   Kansas City services the IRS Independent Office of Appeals organization and is the designated research and processing site for misdirected remittances into Headquarter offices, Taxpayer Advocate Service and other Department of Treasury offices.
   Austin services the Voluntary Disclosure Practice (VDP) initial packages. Refer to IRM 3.8.45.32, Deposit Activity - Manual Deposit Process.
2. Field office functional areas and their servicing site can and must process all tax payments received timely and accurately.

1. Collection Field function revenue officers, Technical Services, Technical Advisors, Property and Liquidation specialists,
2. Examination
3. LB&I

Specific Address for Employee-Collected Remittance

1. An IRS employee must use a specific official use only stop number when sending a remittance to the Field Office Payment Processing Unit for processing.
2. An IRS employee must give a taxpayer the public address for the respective campus (without a stop number). https://www.irs.gov/filing/submission-processing-center-street-addresses-for-private-delivery-service-pds

Receipt Form 795-A, (CG) Remittance and Return Report

1. 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.
2. 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.
3. 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.

Procedure for Receipting Form 795-A, Remittance and Return Report Transmittal

1. Receipt Form 795-A, Remittance and Return Report by verifying what was received or not received with the transmittal.
2. If any non-remittance item with PII or remittance is missing, then note the transmittal document that it was not received and immediately upon discovery 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.
3. The following table indicates the steps in this process.

Accounting Packages from Cash Depositing Taxpayer Assistance Centers (TACs)

1. Field Assistance TACs deposit cash payments collected locally into Treasury General Account (TGA) banks and send only noncash remittances to campuses for processing at some locations. All cash deposits require accounting packages for daily balancing and journaling into Revenue Accounting Control System (RACS).
2. All cash depositing TACs scan and upload their accounting package documents to the Field Office Over the Counter Deposit (FOOD) SharePoint site: https://irsgov.sharepoint.com/sites/WIFOOD. Click on Accounting Package Repository.
3. Contingency Plan for Accounting Package . If the Field Office Over the Counter Deposit (FOOD) SharePoint site becomes unavailable, and TACs are specifically directed by Headquarters Field Assistance to transship hard copy accounting packages, then provide the items in an overnight remittance package in a separate envelope marked for CFO Revenue Accounting Control System (RACS) Unit). TAC employees will have a separate Form 795-A for cash items deposited, in addition to their Form 795-A for non-cash remittances.
   The following items will be included in the hard copy accounting package:

1. Form 795-A listing individual Form 809 by serial number and associated Form 809 (Parts 1 and 3).
2. IDRS print of tax class totals from PYBAL, generated from input of command code PAYMT. Route to the RACS Unit.
3. Statement of losses, shortages, or discrepancies associated with the deposit (if applicable). Route to the RACS Unit.

Note:

If there are any deposit or posting discrepancies identified, that must be corrected by the campus, then the TAC manager will provide a manager approved, digitally signed Form 2424-A Account Adjustment Voucher for Field Assistance with the deposit. If there is a discrepancy with the daily TAC deposit identified by Campus Accounting, and Form 2424-A Account Adjustment Voucher for Field Assistance is necessary, then the TAC manager will provide the digitally signed Form 2424-A Account Adjustment Voucher for Field Assistance within 24 hours of notification.

Error Discovered on Form 795-A (CG), Remittance and Return Report

1. If you discover a critical error or missing item, it may be necessary to contact the originator or field office manager. For example, if a remittance is listed and not included, take immediate action to alert the originator. If not found, then the item may have been lost or stolen. Critical errors are errors that may indicate potential waste, fraud, security or embezzlement, such as late remittances, late cash conversion, incorrect money amounts, money amounts out of balance, money amounts that do not match the amount listed on the posting document. Refer to IRM 3.8.47.7.1 Critical Errors.
2. A non-critical error may be corrected. Refer to IRM 3.8.47.7.6. Annotate the corrective actions taken in green on Form 795-A and Form 795-A (CG). Form 795-A must be returned to the originator at the EEFax number listed on the transmittal. If there is a non-critical error, 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.
3. 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-A.
4. A critical error requires input of Form 5919, Teller's Error Advice to the e-Trak 809 Database System. The system routes the Form 5919 to the manager of record when saved. Refer to IRM 3.8.47.7.1 for list of critical errors. Critical errors are listed on the monthly Trends and Patterns Reports provided to the territory level manager.
5. If you discover an error with Form 5919 Teller's Error Advice, after saving, then immediately upon discovery inform the Campus Manager. The Campus Manager will contact the Group Manager and/or re-issue a corrected Trends and Patterns report to the same management audience within 3 business days of discovering the error. A teller or campus manager must not access the Form 5919, except as to enter a manual response as authorized by the manager of record.
6. If a late remittance is cited in Collection, and the revenue officer annotated IRM 5.1.2.4(3) on the Form 795-A CG transmittal, then you must annotate IRM 5.1.2.4(3) in the comments section of Form 5919.

Procedure for Form 2290, Heavy Vehicle Use Tax Return with Receipted Form 809 (for Campuses Other than Ogden)

1. Form 2290, Heavy Vehicle Use Tax Return is processed at the Ogden Submission Processing Center. If your Field Office Payment Processing Unit receives an original Form 2290, Heavy Vehicle Use Tax Return with a Form 795-A, Remittance and Return Report, transmitting a Form 809 receipt, then transship the return to Ogden for processing.
2. Date stamp the Form 2290 with the official IRS received date stamp for the date received at the campus.

Note:

Form 2290 payments with tax returns received at Division of Motor Vehicles (DMV) under the Form 2290 Alternate Proof of Payment Program are credited to the taxpayer on the official IRS received date, not the date received at the DMV.

1. If the Form 809 received is not aligned with your site, then inform the Campus Manager. Send Form 809 Parts 1 and 3 to the Submission Processing Center that controls the Form 809 book after receipting the funds. The HQ Admin role has permission to research the e-Trak 809 Database System and determine the controlling Submission Processing Center by serial number.
2. Verify receipt of funds, and control Form 809. Use Form 809 as a posting document. Forward the original Form 2290 return to the Ogden Submission Processing Center.

1. TIN.
2. Tax period.
3. Name and address.
4. Edit Transaction Code 610.
5. Date stamp with the received date.
6. Edit Form 809 "NOT A POSTING DOCUMENT."
7. Staple Form 809 to the back of Form 2290-V.
8. Edit in red at the bottom of Form 2290 and Form 2290-V Receipt serial number issued.
9. Edit in red the money amount of check in the left-hand corner of Form 2290.
10. Transship the original return to Ogden Submission Processing Center at the following address:
    Internal Revenue Service
    1973 N Rulon White Blvd
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Ogden, UT 84404
11. Process payment via ISRP.

Integrated Collection System (ICS)

1. 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.

Processing Supplemental Form 795-A and Form 795-A(CG), Remittance and Return Report

1. 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.
2. 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:

• The date items were received,
• An explanation for the delay, written on the reverse side of the original,
• Field office manager's signature or initials (indicating approval).

Form 809, (Official) Receipt for Payment of Taxes Internal Controls

1. 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.
2. 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.
3. Each book of Form 809 receipts contains 50 consecutively numbered four-part Form:

• 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)

Use of Form 809, Receipt for Payment of Taxes

1. Field office and campus employees must issue a Form 809 when they receive cash as payment for taxes, user fee or Affordable Care Act (ACA) payment.
   If a payment is by check, money order, draft, etc., then provide Form 809 only if requested by the taxpayer.
   Taxpayers are entitled to an official receipt upon request. Form 809 is the IRS's only official receipt. Strict control of Form 809, Receipt for Payment of Taxes by all employees is required.
   If you are presented with a document other than an official receipt with serial number as a payment receipt, then report the occurrence to TIGTA Office of Investigations at 800-366-4484.
2. If a field office employee issues Form 809, then the Form 809 is the posting document, unless an original return is also submitted.
   If a remittance is submitted with an original return, then the original return is the posting document.

Authorization to Issue Form 809 to Field and Campus Employees

1. 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 SP campus Form 809 books holders), Field Director, Accounts Management (for AM campus Form 809 book 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 approved pseudonym); SEID or unique identifier number, badge number, addresses and names of territory and area managers names, addresses, e-mail addresses, EEFax and telephone numbers.

Note:

Perfecting Form 809 (Received with Payment or Local Deposit)

1. Since Form 809 is high security item, treat blank Form 809 with the same care and precision as cash. Additional verification is needed. You will receive Form 809 Part 1 Posting Voucher, and Form 809 Part 3 Memo Copy (audit file copy). You will also receive Form 809 Part 4 Receipt Book Copy within 30 days of when the book is completed. You must review the form to make sure it has:

1. No erasures, alterations (of any kind), or mark overs in the following critical fields (all money amounts, assessment amounts, taxpayer name and TIN, date of issue, and employee signature).

Note:

Note:

If you do not receive a money order or bank draft for the correct amount, then you must treat this as a shortage or overage.
For cash courier payments processed in TACs, the correct amount of money must be posted to the tax account. Immediately inform your manager of any missing or incorrect money amount. Issue Form 5919 Teller's Error Advice for Missing Payment, or Incorrect Money Amount as applicable. Report all losses or shortages. Refer to IRM 3.0.167 Losses and Shortages IRM 3.0.167.

Note:

Note:

Lockbox sites may send cash of less than $1 to campuses for processing. The campus employee converting the cash must annotate RECEIVED FROM LOCKBOX mmddyyyy, (date received from Lockbox) on Part 3 of the Form 809.

Critical Error on Form 809 (Requires Teller's Error Advice)

1. Form 809 must be free of error in all critical fields.
   Input Form 5919 Teller's Error Advice for Form 809 serial number in the e-Trak 809 Database System using the Teller role. Refer to IRM 3.8.47.7.1 Critical Errors and IRM 3.8.47.7.2. Take the following actions.

1. Select Form 809 error category and type from the drop-down menu.
2. Explain the specific error in the Teller Comments field.
3. Review and spell check comments.
4. If a hard copy item must be sent to the campus, then check Yes. A drop-down menu will display:
   Missing Check
   Missing Form 809 Part
   Form 809 book cover (and 50th receipt was received), and
   Form 809 Receipt Page
   Other
   Then select the item that must be returned from the drop-down menu.
   If an item is required to be returned that is not in the Drop-Down menu, then check the box "Other" and enter the specific item that must be sent and the specific campus address.
5. Include a scanned copy of the supporting documentation (incoming documentation) for the error. You must delete the file from your computer as soon as you see it uploaded on the e-Trak 809 Database System input screen.
6. File a copy of Form 5919 with the corresponding Form 809 serial number in the audit file.
7. If a hard copy item must be sent to the campus from the group manager, then follow up is required to ensure the hard copy item is received. The e-Trak 809 Database System will send a reminder to default teller role accounts after the group manager enters a response to the Form 5919 in the system.

• 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.

Remittance Submitted with Form 809 and Tax Return

1. If Form 809 is submitted with an original tax return and a remittance, then 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, then follow IDRS research procedure.
2. Follow the steps below to process the Form 809:

Voided Form 809

1. If you receive a voided Form 809, then 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 Form 809 Part -1 by the assigned employee.
   If Form 809 is not properly voided, or voided without explanation, issue Form 5919, Teller's Error Advice for Improper Void to inform the field office manager. If the field office employee cannot retrieve Part 2 of the voided Form 809 from the taxpayer, then the originating field office employee will prepare a replacement receipt.
   The table below describes the review and actions required on voided Form 809 documents:

1. VOID is written on the front of Parts 1, 2, and 3
2. Form 809 Parts 1, 2 and 3 are stapled together in reverse order and an explanation for the void is written on the back of Part 1.

1. If VOID is not written on the front of each part, then issue Teller's Error Advice for Improperly Voided error category. Attach copy of the receipt that is not marked VOID as supporting documentation. File response in the Form 809 audit file.
2. If an explanation is not written on the back of Part 1, then issue Teller's Error Advice for Improperly Voided error category. Attach copy of the receipt that is not marked VOID as supporting documentation. File response in the Form 809 audit file.

Campus Manager Communication with Field Offices

1. 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
2. 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.
3. 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.

Maintain Control and Inventory of Form 809, (Official) Receipt for Payment of Taxes at the Campus

1. The IRS requires strict control and inventory of Form 809, (Official) Receipt for Payment of Taxes. Handle with precision and accuracy as cash handling.

1. Inspect all four parts of all 50 receipts in a new Form 809 book received in inventory and document in e-Trak 809 Database System.
2. File all blank Form 809 in locked secure cabinet or safe and adhere to all security requirements. Refer to IRM 3.8.47.4.5.
3. Issue Form 809 to an authorized user by the next business day following approved request.

Maintain Form 809 Part 3 audit files daily. It is also necessary to maintain Form 809 inventory to service aligned field offices. Submission Processing Centers will maintain an inventory level of approximately six months. Title 26 USC §6314 provides that taxpayers are provided receipts upon request. There is one official IRS receipt, Form 809, Receipt for Payment of Taxes.

Responsibilities of a Remittance Processor

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

Responsibilities of a Remittance Processing Campus Manager

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

Field Office Payment Processing Program Campus Manager as Designated Liaison

1. 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:

1. Misdirected Form 809
   Rarely, Form 809 may be sent to the wrong campus. The liaison communicates with other campuses to ensure Form 809 is routed to the correct site.
2. Annual Reconciliation of Form 809 (Official) Receipts
   Campus managers coordinate with field office managers and management officials to update organizational information, ensure e-Trak 809 Database information is accurate and current, annual review lists, and report and resolve any discrepancies. The campus manager provides the Form 809 Book Review Not Certified Report to accountable officials at the end of the review period.
3. Remittance Transmittals
   If remittance transmittals require research or any requests for copies will be directed to the campus manager.
4. 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.

Ordering Form 809

1. 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.
2. Austin, Kansas City and Ogden Submission Processing Centers service Form 809 requests for field offices.

Receiving Form 809 Book Inventory

1. 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.
2. 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:

1. All money amounts
2. Taxpayer Name
3. Address
4. Taxpayer Identification Number (TIN)- except obscured Part 4
5. All dates (Date of Issue; Assessment date)
6. Signature of employee
7. Deposit Trace ID

Control Inventory of Form 809 Books

1. 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.
2. 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.
3. 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.
4. Transference and receipt of unissued inventory must be documented by name, date, and serial number.
5. 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.
6. 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.

Authorization for Issuance of Form 809 to Employees

1. 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.
2. 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.
3. 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.
4. 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.
5. A supervisor cannot approve transfer of an assigned Form 809 book to another employee, even if the employee separates from the IRS.

Example:

If John is assigned Form 809 book with serial number 123456-90, and retires, then his manager must return Form 809 book 123456-90 to the SPC. The manager cannot assign Form 809 book 123456-90 to Mary, who was hired to replace John.

Who May Be Issued a Form 809, Receipt for Payment of Taxes Book

1. 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:

1. Those with access to sensitive command codes.
   Refer to IRM 10.8.34, Information Technology (IT) Security - IDRS Security Concepts, Exhibit 10.8.34–7, Sensitive Command Code Combinations and IRM Exhibit 10.8.34–10, Restricted Command Codes for 809 Receipt Book Users and Field Office Payment Processing Unit Clerks,
2. Those who do not report to a first level manager, except Field Assistance employees with an exception authorized at the area director level. This includes acting group managers assigned to perform the annual reconciliation review,
3. Those who perform adjustments,
4. Those who issue, verify or reconcile blank Form 809 receipts and
5. Those who are furloughed (off the rolls).

Authority to Approve Issuance of Form 809, Receipt for Payment of Taxes to Field Office Employees

1. 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.
2. 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.
3. 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.

Document Form 809 Books and Individual Receipts Daily

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

1. Log in to e-Trak 809 Database System in teller role.
2. Click on the Receipt tab.
3. Click New.
4. Enter the book serial number and tab to the next field.
5. A system message, "Last receipt entered was nnnnnnn-nn" will appear.
6. If you do not have the next sequential receipt, then stop. Inform your manager immediately upon discovery and locate the missing receipt.
7. If a sequential Form 809 individual receipt is missing, and not located at the campus, then Form 5919 Teller Error Advice must be entered into e-Trak 809 Database System.
8. If you have the next sequential receipt, then enter it as a two-digit number leading with zeroes, for example 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12.

Requesting a Subsequent Form 809 Book

1. 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.

Procedure for Issuing a Form 809 Book

1. 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.
2. The table below lists the steps for issuing a Form 809 to an employee.

Note:

Attach corrections to an authorization memorandum and place in the employee audit file with the authorization memorandum.

Form 809 Part 3 Audit Files

1. 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:

1. Form 13174, Teller Checksheet for Form 809 Individual Receipt. Form 13174 Teller Checksheet for Form 809 Individual Receipts on the front of the file (for use to check off individual receipts filed daily),
2. Original signed authorization memorandum (for initial issuance of Form 809 book),
3. Form 809 individual receipts filed in reverse numeric order,
4. Form 5919 Teller's Error Advice if issued for a Form 809 (attached to the serial number of the Form 809, and
5. The signed receipt page copy from the employee who received the Form 809 book in the back of the file.

Note:

If you are transferring audit files to another Submission Processing Center, then retain the yellow copy and transship the audit file with the blue carbon copy only.

Form 809, (Official) Receipt For Payment of Taxes Books Issued from old District Office Teller Units

1. 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.
2. Refer field office officials to their Headquarters analyst for remittances through appropriate channels immediately.

Quarterly Blank Form 809 Inventory Verification

1. 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.
2. 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:

1. Take an accurate physical count of Form 809 books on hand by serial number.
2. The Verifier's count must be witnessed and signed by at least one other person.
3. The Verifier will compare the actual physical count and Form 809 serial numbers to the amounts and serial numbers listed on the e-Trak 809 Database System Unissued 809 Book Inventory Report, and
4. The Verifier will document that the inventory is verified in the e-Trak 809 Database System. The Verifier will document any discrepancies and any known explanation for discrepancies in the comments space.
5. If a blank Form 809 is missing, or suspected to be missing, then report the incident to the Operations Manager, Receipt and Control, and to TIGTA at 800–366–4484, and the Situational Awareness Management Center (SAMC). The primary method of reporting is through the web site incident reporting link: https://tscc.enterprise.irs.gov/irc/ Alternate reporting methods to SAMC include telephone: 202-317-6124 or 866-216-4809; EEFax to 202-317-6129 or by secure e-mail to samc@irs.gov. Also notify the Campus RSC.

Record Retention and Destruction for Form 809

1. 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.
2. 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.
3. The following table list the steps required of the center for Form 809 destruction approved by Headquarter management:

Annual Reconciliation of Official Receipts

1. 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.
2. 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.
3. 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.

1. Close Each Form 809 Book Timely.
   Review the 809 Annual Reconciliation List Form 809 book serial numbers with 50 receipts processed and determine if the book must be closed in e-Trak 809 Database. If all 50 receipts are processed, the book cover was returned to the campus, and there are no open Form 5919, SAMC incidents, or GAO/TIGTA issues investigations or audits open, then the book can be closed. Contact the Campus Remittance Security Coordinator for the status. Teller role can close a Form 809 book. Do not close a Form 809 book during the period of review for the annual reconciliation. The period of review is determined by management annually.
2. Update Organizational Data in e-Trak 809 Database.
   If there are changes to the existing organizational data in e-Trak 809 Database (names of group manager, territory manager or area manager), then direct the Campus Administrator to input those changes.
   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.
3. Update Manual (CADS Override) Organization Data.
   If your campus has manually entered organizational data overriding Corporate Authoritative Directory (CADS), then you must update the data.
   Generate and review the Employee CADS Overridden Report, listing overridden data, then ensure it is current.
   If the override data is no longer valid, then the Campus Administrator role must remove the manual data and change or if it is now correct on CADS, then get CADS updates. Click on the shortcut: Get CADS Update for an 809 Employee.
   Contact the servicing organization’s analyst for updated information as needed.
   Refer to Publication 12340-003 Campus Administrator Guide topic: Get CADS Update for an 809 Employee.
4. Receipt Accountability at the Campus.
   Form 809 individual receipts must be entered in e-Trak 809 Database System accurately and then filed daily. If a Form 809 individual receipt is not entered, then a group manager conducting a review will not have accurate data. Ensure the correct amount of payment was received with the Form 809. The campus manager must ensure that all individual receipts are processed daily and filed timely.
5. Send the Annual Reconciliation List and Email to Managers Timely.
   After you ensure the information is accurate, log on to e-Trak 809 Database System. Scroll down and click on the shortcut: Click here to review the Annual Reconciliation Lists and/or activate automatic distribution to servicing managers for the Annual Reconciliation. Headquarters Collection Policy issues a memorandum annually that defines the period for the review in the Collection organization. The Ogden campus manager will generate the annual reconciliation list according to their directive.
   For Fiscal Year 2024, the period of review for Austin and Kansas City SPCs is August 1, 2024 through August 31, 2024; Ogden SPCs and their aligned offices period of review is July 15, 2024 through August 31, 2024. The period of review is determined by business units annually.
6. Resolve Discrepancies.
   Campus manager will work closely with each group manager and/or territory manager as necessary to resolve a discrepancy for this management activity.

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:

1. Date the annual reconciliation lists were distributed to servicing offices,
2. Statement of requirements completed timely, or not completed timely,
3. Discrepancies identified and how resolved if any, or statement that no discrepancies were found as applicable,
4. Discrepancies identified that were not resolved and are being elevated to Headquarters,
5. Statement of any losses reported (PII losses and monetary losses),
6. Status of open Form 809 loss cases.
7. Status of closed Form 809 loss cases during the period of review.

Attach the spreadsheet with specific comments on any discrepancies, completed and digitally signed by the Campus Manager.
For example, a sample narrative could state the Kansas City campus distributed the annual reconciliation lists on mm/dd/yyyy with a due date of mm/dd/yyyy. Most offices responded timely. The local campus manager was on extended leave and did not respond until mm/dd/yyyy. There were no missing receipts. There were four discrepancies in Area 1 that were administratively resolved. Details are listed on the attachment. There was one discrepancy in Area 4 that is unresolved and we are elevating to Headquarters. There were no missing receipts or PII breaches.

Group Manager Procedure for Annual Reconciliation of Official Receipts

1. Group Managers (of record) must conduct the annual reconciliation with the same care and precision as handling cash. Document the review on the e-Trak 809 Database System at: https://etrak11.web.irs.gov/etrak-receipts/login.request.do.
   The reconciliation process includes a physical inspection review of each open book assigned to their employees. Group managers will also receive a systemic e-mail from the e-Trak 809 system that it is time to perform the annual reconciliation.

1. Get each open Form 809 book currently assigned from the employee.
2. Confirm that the Form 809 book is the serial number assigned on e-Trak 809 Database and the cover is present.
3. Reconcile the last receipt issued reconciles to the information in the e-Trak 809 Database.
4. Confirm Part 4, Receipt Book Copy is present for each receipt that has been issued.
5. If one or more Part 4, Receipt Book Copy for each receipt issued is missing, then a PGLD/IM PII Breach Reporting Form must be filed to report the loss of personally identifiable information (PII). Refer to IRM 3.8.47.4.12.
6. If one or more blank receipts is missing, a Situational Awareness Management Center (SAMC) report must be filed along with reporting the loss to TIGTA as prescribed by IRM 5.1.2, Field Collecting Procedures - Remittances, Form 809, and Designated Payments, IRM 5.1.2.7.7, Lost or Stolen Form 809. Refer to IRM 3.0.167 General - Losses and Shortages.

1. Log on to e-Trak 809 Database. The link: https://etrak11.web.irs.gov/etrak-receipts/home.do.
2. Select the “Tracking Inbox” tab at the top of the screen.
3. Click on “Annual Reconciliation of Official Receipts” from the drop-down menu, then “New Annual Reconciliation of Official Receipts.”
4. The system will display the group manager’s screen: Area Director, Territory Manager and Group Manager SEID. Review the names and if any of the information is wrong, then contact your servicing Campus Manager. Their names are on the e-Trak 809 Database System home page. Enter a statement in the comments box to begin: "FY YYYY Form 809 Reconciliation" and select the "Save" button.
5. Select "Review Form 809 Book Assigned to Employee" from the left corner of the screen. This will display the Form 809 books assigned to employees in your group.
6. Click on a Form 809 book number to document the review for that book.
7. The system will display a pop-up message indicating the receipt numbers that must be present in the book and a question: Are all receipts accounted for? This screen includes the book serial number assigned to the employee, the employee’s name, and last receipt processed in the Field Office Payment Processing Unit.
8. After confirming if all unissued receipts and all Part 4, Receipt Book Copy for receipts issued are present in the book then save.
9. In cases where you have selected “Yes” due to a missing Part 4, Receipt Book Copy , you must complete a Situational Awareness Management Center (SAMC) report and include the report number in the space provided.
   If you have found that an unissued receipt is not present, then you must also report the loss to TIGTA in addition to the SAMC report and provide the TIGTA case number in the comments space.
10. When you have entered and saved reviews for all the Form 809 books assigned to your employees, then select the "Annual Reconciliation of Official Receipts" ” button to return to the Annual Reconciliation of Official Receipts screen. To complete the process, enter comments into the comment box provided stating “FY YYYY Annual Reconciliation Completed” and select the button “Click this button to send Email to Territory Manager to certify to your TM that you have completed reviews for all employees.

Territory Manager or Department Manager Procedure for Annual Reconciliation of Official Receipts

1. The second level manager (Territory Manager or Department Manager in campuses) will receive the 809 Annual Reconciliation Lists for their respective groups from the servicing Field Office Payment Processing Unit with a request for each group manager and returns to the servicing campus manager. Territory managers are asked to review the lists to ensure all information is correct and complete. If any information is incorrect or incomplete, please contact the servicing campus manager. Control the response to group managers. Managers must conduct the annual reconciliation with the same care and precision as handling cash. Territory Managers or Department Managers review the annual reconciliation for subordinate groups and certify completion.
2. Control Form 809 Book Annual Reconciliation Lists and Certify Reviews
   Territory Managers and Department Managers (of record) will receive Form 809 Book Annual Reconciliation lists for controlling to their group managers and certification. Managers must conduct the annual reconciliation with the same care and precision as handling cash during the period of review. The period of review is determined by the business units annually.
   The reconciliation process includes a physical inspection review of each open book assigned to their employees. Territory managers will receive an e-mail from the servicing Field Office Payment Processing Unit to control a response to their managers.
   Group managers are asked to take the following actions:

1. Get each open Form 809 book currently assigned from the employee.
2. Confirm that the Form 809 book is the serial number assigned on the 809 Annual Reconciliation List and the cover is present.
3. Reconcile the last receipt issued reconciles to the information .
4. Confirm Part 4, Receipt Book Copy is present for each receipt that has been issued.
5. Document that all receipts are accounted for. List any discrepancy and state action taken adjacent on the same row as the Form 809 book serial number.
6. If one or more Part 4, Receipt Book Copy for each receipt issued is missing, then a PGLD/IM PII Breach Reporting Form must be filed to report the loss of personally identifiable information (PII). Refer to IRM 3.8.47.4.12.
7. If one or more blank receipts is missing, a Situational Awareness Management Center (SAMC) report must be filed along with reporting the loss to TIGTA as prescribed by IRM 5.1.2, Field Collecting Procedures - Remittances, Form 809, and Designated Payments, IRM 5.1.2.7.7, Lost or Stolen Form 809. Refer to IRM 3.0.167 General - Losses and Shortages.
8. Document the review on the excel spreadsheet. If changes to the 809 Annual List are necessary, please list corrections in red. Once completed, then print in pdf. format and digitally sign. Send the completed review(s) to your territory manager by the date specified.
9. If an extension is needed, then send an email to the Headquarter analyst for your business function and servicing campus manager.

Campus Manager Procedure for Annual Reconciliation of Official Receipts

1. The Campus Manager (CM) is manager of the Field Office Payment Processing Unit and performs the campus manager role in the e-Trak 809 Database System. Campus Manager coordinates the Annual Reconciliation for their Submission Processing Center and servicing field offices. Campus managers will initiate the annual reconciliation on the first day of the review period. Record annual reconciliation actions and results in an excel spreadsheet using the Master List Query in e-Trak 809 Database. Refer to Training Publication 81622-701, Field Office Payment Processing Unit Manager Job-Aid.

Return Partially Used Form 809 Book

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

• Separates from the IRS through par action,
• Transfers to a different functional area or area office,
• Promotion to a management position through par action,
• Does not use Form 809 for assigned duties, or
• Form 809 is recalled.

How to Recall a Partially Used Form 809 Book

1. A partially used (issued) Form 809 book may be recalled if discovered to be defective or for change of duties by the employee. Most employees return a Form 809 without a Form 5919. If a Form 809 book is not returned, and discovered it has to be recalled, then input Form 5919 Teller’s Error Advice to the Group Manager.

1. In Teller Role, access e-Trak 809 Database System and input Teller’s Error Advice for Form 809 serial number category: Not Returned or Late Confirmation Page Confirming Receipt of Form 809 Book.
2. In the teller comments space include the specific campus address for the campus that issued the book. If it 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 must be received for follow up. Thank you.
3. Check response required and enter the Form 809 book serial number.
4. Follow up on the Form 5919, the day after the Form 809 book is expected response is due.
5. If the manager’s response indicates a recalled Form 809 book will not be returned, then enter comments to close the Form 5919. Place a copy in the Form 809 audit file.

Lost, Missing, or Stolen Form 809, Receipt for Payment of Taxes

1. 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.
2. 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.
3. Designated Remittance Security Coordinators are listed on the Submission Processing, Security - Remittance Security Coordinators Information page.
4. 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).
5. The report contains the following information:

• Name and post of duty of employee assigned the book
• Serial number(s) of missing receipt(s)
• Date the receipts were lost or stolen
• Circumstances surrounding the loss or theft
• Statement of action taken to recover receipts

Recovery of Lost or Stolen Form 809

1. 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.
2. The Remittance Security Coordinator must also be notified when previously reported lost or stolen Form 809 receipts and/or books have been recovered.

Voiding Recovered Receipts Responsibility

1. 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.

Form 809 Book Re-order Procedure for Field Assistance Taxpayer Assistance Centers

1. 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.
2. 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.

Procedure for Field Office Payment Processing Unit Clerk for Multiple Forms 809

1. 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.
2. Take the following actions upon receipt of an authorized memorandum.

1. Date stamp and sign receipt of the authorized memorandum.
2. Review Forms 809 and Form 795-A or any other official remittance transmittal files of the requesting employee to ensure amount of receipts are accounted for as authorized by the manager.
3. Authorized Issuer will use the e-Trak 809 Database System to issue Form 809 book. The system selects the Form 809, Receipt for Payment of Taxes serial numbers for issuance. An issuer may issue more than one Form 809 book if an employee is approved to have more than one book. An issuer may only issue one Form 809 book to an employee during a transaction in the e-Trak 809 Database System. The issuer may input more than one transaction for an employee if approved.
4. Issuer must prepare and ship the Form 809 books within two days via overnight traceable mail to the requesting employee or manager, using Form 3210, Document Transmittal. (Contact the requestor within two workdays if unable to ship timely.)
5. Monitor incoming receipts to ensure the employee has used remaining receipts in order before they have started the new book. If a problem arises, the TAC manager must be contacted immediately for follow-up.
6. Establish a file folder for each serial numbered book in the Form 809 Part 3 audit file.
7. File the signed authorization memorandum in the front of the Form 809 Part 3 audit file of the authorized employee. Retain with the closed Form 809 book.

Form 809 Review for Cash Depositing Taxpayer Assistance Centers (Austin and Kansas City)

1. 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.
2. Field Office Payment Processing Units at Austin and Kansas City review Forms 809 issued by TACs. The listed actions are:

1. Check for the serialized Form 809 Part 1 and Part 3 in numerical sequence to make sure it is received.
   If either Part 1 or Part 3 is missing, then issue Form 5919 Teller's Error Advice to the TAC manager. The error category is Missing part of Form 809. Check the Response Required box. State the Form 809 serial number and which part of Form 809 is missing and is to be returned to the campus.
2. Check for the Taxpayer's name, TIN, date, employee badge number and signature.
3. Check for type of payment, which must be cash. If the payment type is cash, then continue to step 4 below.
   If the payment type indicated is check or money order, then a remittance must be included for the dollar amount of the payment.
   If the money order or check is missing, then inform your manager immediately upon discovery and contact the originator. Issue Form 5919 for Form 809 error for Missing Payment or Incorrect Money Amount as appropriate.
4. Check for the 20-digit Deposit Trace ID number which will be entered in the box marked Deposit Trace ID or in the cash conversion space, or both.
   The Deposit Trace ID must begin with the digit number for the aligned campus. The 3rd and 4th digits must be 55.
   If the Deposit Trace ID is missing or incomplete, then issue Form 5919 Teller's Error Advice to the TAC manager. The error category is Trace ID Missing or Incomplete. Include the specific reason for the error in Teller Comments.
5. If the payment could not be processed locally at the TAC, and Form 2424 Account Adjustment Voucher was issued, then the TAC employee must annotate Form 2424 in the space provided for the Trace ID.
6. File Part 3 of Form 809 in the employee audit file daily. When you place it in the file, place a distinctive check mark and initial the appropriate space on the Form 13174, Teller Checksheet for Form 809 Individual Receipts.
   Form 809 Part 1 is used to verify cash payments were credited to customer accounts. Verifying that the payment was credited to the correct tax account must be done by the next business day following the business day the Form 809 is received at the campus.
7. If TAC employee entered a partial Trace ID, and the payment could not be processed locally, then the TAC employee transships the payment and includes an approved digitally signed Form 2424 Account Adjustment Voucher. Form 2424 is annotated in the Trace ID space or in the memo section of Form 809 Part 3.

1. FA Area 1: Rosanne Soltero
2. FA Area 2: Rosanne Soltero
3. FA Area 3: Angel R. Patton
4. FA Area 4: Angel R. Patton

Form 809 Review for Campus Support Payments Processed Locally (Ogden)

1. 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:

Form 809 Review for Submission Processing Center (SPC) Cash Payment Received in the Mail and Local Deposit Weekly

1. 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.
2. 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.

Form 809 Review for Submission Processing Center (SPC) Cash Payment Received in the Mail and Local Deposit or Cash Conversion Daily

1. 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.
2. 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.
3. 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).
4. 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.

Example:

For example, if you received $100 from tax account A and $50 from tax account B, then the dollar amount of the money order must be for $150. Write the serial number of the money order and date on each corresponding Form 809. Write the Form 809 serial number adjacent to the $100 entry for tax account A on the daily Form 4287. Write the Form 809 serial number adjacent to the $50 entry for tax account B on the daily Form 4287.

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

Procedure for Transfer of Blank Form 809 Inventory

1. 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.

1. From the Tracking In-Box, select Transfer, then New.
2. Enter the destination site (from the dropdown menu).
3. Enter the reason for the transfer.
4. Enter the Form 809 book serial number(s).
5. The number of books will appear.
6. Save.

Note:

Note:

The destination site inspectors receive an e-mail notification.