In all of the above situations, notify the local TIGTA Office, your manager, the Commissioners Representative, local security personnel, and other agreed upon personnel.

You should contact appropriate individuals as soon as possible after the incident occurs or upon leaving the office.

Write down events on any sheet of paper or on an appropriate form, such as Form 9166, Bomb Threat Card.

Review safety and security procedures with your manager at least once a year.

Attach one of the following posting documents to each check or money order. For multiple payments, see paragraph 4 below:

When using pre-printed documents (e.g., notice tear-off, Form 1040 ES, or "V" series voucher), the amounts on the document and remittance must match. If the amount of the payment is different from the amount shown on the document, correct the dollar amount on the document. This includes the pre-printed payment amount coded on the bottom of a notice.

If you receive a notice tear-off with a non-cash payment, write the Designated Payment Code (DPC) in red ink and circle it. Place the DPC on the notice near the preprinted Transaction Code (TC) and amount of the payment.

For one or more payments:

Stamp all posting documents, except F. 3244 and F. 809, with an official "Received with Remittance" stamp. Place the stamp on the front of the document. If your office does not have a remittance stamp, use your "Received" stamp and write "With Remittance" in ink. Remittance transmitted to Submission Processing without a date stamp or properly completed posting document will be posted as of the date the remittance is dated. This could create a late remittance and result in the issuance of Form 5919 to the employee submitting the payment.

When preparing payment posting documents other than F. 809, designate the following payments with TC 670 and the appropriate designation payment codes (DPC) and secondary transaction codes (where appropriate):

The following are special circumstances requiring different or additional transaction code input:

Designated Payment Codes are two digit codes which serve a three-fold purpose. Use of DPCs on all posting vouchers is now mandatory with Transaction Codes (TC) 640, 670, 680, 690, 694 and 700. DPCs are used to:

DPCs and their definitions are below or in Document 6209 or by using the 6209 Code Retriever http://serp.enterprise.irs.gov/databases/irm.dr/current/e6209/e6209home.htm.

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

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

Remittance Strategy for Paper Check Conversion (RS-PCC) replaces the manual way of processing remittances in a Taxpayer Assistance Center (TAC). The remittances will be scanned, imaged, data captured, and stamped "electronically processed" . However; whenever the system is not working, TAC managers must rely on the guidance provided by the Area Analyst through the Territory manager for when to transship payments to the Submission Processing Center.

Since RS-PCC has been deployed, employees must use this process to scan all payments received in the TAC unless it cannot be scanned or be processed using RS-PCC. See IRM 21.1.7.9.11.1, Checks that Cannot be Processed Through RS-PCC.

Standards for RS-PCC: The Service is committed to making sure that taxpayers’ payments are credited to their accounts in a timely manner. All non-cash payments must be scanned on the day of receipt but no later than the next business day.

General procedures for accepting cash payments are:

Complete Form 809 as directed in Exhibit 21.3.4-14, Form 809 Instructions.

To correct a non-critical entry, (e.g., name control, DPC, MFT) line through the error and enter the correct information. The preparer must initial all corrections. See Exhibit 21.3.4-14, Form 809 Instructions and Definition of Critical and Noncritical Fields.

Critical Errors are errors associated with waste, fraud, abuse and embezzlement and require the signature and acknowledgement of the field office manager. Some may require an item be returned with the response, (i.e., if part 3 of F. 809 is missing). Critical errors include:

See Exhibit 21.3.4-14 Form 809 Instructions and Definition of Critical and Noncritical Fields.

If an error is made to a critical item identified above, void all parts (Parts 1, 2, 3, and 4) by clearly marking "VOID" across the face of each part. (Make no alterations, erasures, or mark over to correct errors made in preparing a receipt. However, code and edit markings needed to perfect the Part 1 for use as a posting document, are permissible). After entering a brief explanation of the reason for voiding on the reverse of Part 1, attach Part 1, 2 and 3 (stapled together in reverse order) to the F. 795-A on the day the receipt was written. Retain Part 4 with the other 809 receipts in the F. 809 Receipt Book.

If an error is discovered after part 2 has been issued to the taxpayer, prepare a new F. 809 as a replacement receipt. Write "replacement for receipt # NNNNNN-NN, issued on MMDDYYYY " , across the top of the replacement F. 809. Make every effort to recover the erroneous Part 2 from the taxpayer. See the table below:

The replacement F. 809 must be issued by the employee that originally issued the erroneous F. 809. If the original employee is no longer in the group (e.g., separated, transferred) the TAC Group Manager must identify another employee to issue the replacement F. 809. If the employee is still in the TAC group but no longer assigned an 809 book, the TAC Group Manager must request another book for the employee to re-issue the replacement F. 809. The replacement information must appear at the top of the reissued F. 809.

The remittance processor checks F. 809 receipts as they are received to ensure that:

Convert cash to a bank draft or money order by close of business on the day it was received, or as soon as possible on the next business day.

Financial institutions co-located in TAC offices should be considered for cash conversions which would not require the TAC employee to travel. Contact the area remittance analyst for approval to convert.

Converting cash should only be done as a contingency i.e (system failure) and not a normal day to day practice for a TAC.

Employees who go outside the TAC to a co-located financial institution to convert large amounts of cash can travel in pairs. The accompanying employee could be another Field Assistance (FA) or other IRS employee.

Management must always be informed when large cash payments are received and when the employee leaves the TAC to convert cash payments at the co-located financial institution. If a manager is on site, the manager should consider traveling to make the conversion. When feasible, Management could make arrangements with the Federal Protective Services, CI, or local guard services for escort service.

If the bank asks the employee to complete a Currency Transaction Report (CTR) when cash is being converted, point out that Treasury Regulations [31 CFR103.22(d)(2)(iii)] states that a bank may exempt from reporting, "exchanges of currency or other payments and transfers "by" the United States or any of its agencies or instrumentalities" . However, if a bank will not allow an exemption, a management official will contact the bank operations manager and request a blanket exception for all employees that identify themselves by presenting their photo ID. If the bank still does not accept this, arrangements will be made to use another bank for cash conversions and Field Assistance Headquarters will be notified of this. Management will then determine whether to pursue the matter with the headquarters of the bank that is refusing to allow the exemption. If required to complete the CTR because there is no other available depository, Field Assistance employees are authorized to use the consolidated IRS EIN. The EIN should be secured from the TAC Group Manager or the FA Headquarter Analyst for remittance.

When converting cash at Post Offices, an employee may be requested to provide United States Postal Service (USPS) Form 8105-A, Funds Transaction Report and show their IRS photo ID badge. The following should be used when completing the F. 8105-A at the post office for cash conversions:

When a Form 809 Receipt Book, or individual F. 809 receipt, is lost or stolen, telephone the remittance processor in the Submission Processing Campus immediately. Follow-up with a memorandum to the appropriate Territory Manager within 10 days. Prepare the memorandum in quadruplicate and include:

Submit the memorandum and two copies through your manager to the appropriate Territory Manager who, after review and approval, will initial them. Forward a copy of the memorandum with Form 795-A to the remittance processor who files it in place of the missing receipts.

After reviewing the report, the appropriate Territory Manager forwards one copy to the Area Director and one copy to the TIGTA.

Submission Processing Campus Receipt and Control branches issue Form 809, Receipt for Payment of Taxes , books (official receipts) to all area office personnel, including FA employees.

An initial book of 809 receipts must be requested by authorized memorandum from the group manager or an official approved by the Area Directors. The Field Assistance manager will prepare a memorandum authorizing a new user to receive a F. 809 receipt book. Submission Processing Campus Receipt and Control must have written authorization from an official with authority to approve issuance of a F. 809 book before issuing a receipt book. If requesting issuance of a F. 809 book, managers must identify the operating division, Area, Territory and Group number as well as employee name, official address, SEID number, position title and telephone number. This is necessary to ensure the information is on file if the responsible officials have to be contacted.

A receipt book is assigned for the exclusive use of the intended employee only. It is not transferable. Field Assistance managers may not approve transference of a F. 809 book to another employee. Once the employee receives the F. 809 book the employee must return the signed acknowledgement page of the F. 809 book to the Submission Processing Campus teller unit within 5 days of receipt. The acknowledgement will be returned via Form 3210.

Each F. 809 receipt book contains 50 sets of four parts each. All F. 809 users must use receipts in sequential order and begin using a new F. 809 book only after issuance of all receipts from their current F. 809 book. Submission Processing Campus remittance processors should ship reorders for F. 809 books within two workdays of receipt. If a reorder cannot be granted, the manager will be contacted by telephone.

In order to balance quality service to taxpayers, while maintaining strict control of official receipts, TAC employees may request a new F. 809 receipt book after using the 40th receipt in their current F. 809 receipt book, with managerial approval. At management discretion, TAC employees may request a receipt book sooner than the 40th receipt. A memo is required from the TAC Manager requesting the issuance of a new F. 809 receipt book before the issuance of the 40th receipt. The memo must contain the information as required on the Preliminary Reorder Certificate.

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

Upon issuance of F. 809 receipt number 40, the TAC employee should provide their immediate manager with the following:

The TAC manager should review and verify information submitted by the employee, sign the authorization section of the Preliminary Reorder request, and fax the request to their Submission Processing Campus official.

The TAC employee should void the original receipt request from their current F. 809 receipt book. Send the voided request form to the Submission Processing Campus with the next Form 795-A, Remittance and Return Report, identifying they sent a preliminary request. The group manager will review and authorize issuance of a new book.

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

If an employee is separating, transferring, or no longer required to use a receipt book as part of their tasks, the partially used Form 809 Receipt Book must be returned to the issuing Submission Processing Campus. The F. 809 Receipt Book is not transferable between employees and should not be destroyed.

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

Prepare a Form 795-A and a signed Form 3210 to the issuing Submission Processing Campus via traceable overnight mail.

Return depleted (the book cover and Parts 4), partially used receipt books, F. 795-A and F. 3210 to the manager within 10 workdays of last receipt issued or within 10 workdays when no longer required due to position change (transfer, promotion, retirement, etc).

F. 3210 must also be signed by the TAC group manager.

Managers must check depleted or partially used books to ensure Part 4 of all used receipts are attached and unused receipts are voided when returning 809 books to Submission Processing Campuses.

Prepare Form 795-A as follows:

Page 1 Total: Each page will automatically total the amount collected.

Grand Total From All Pages: This is the grand total when multiple pages are used.

Tracking Receipt Information - (tracking number and date) - Daily remittances must be sent via overnight traceable mail to the designated Submission Processing Campus.

Campus Address: Locate the Submission Processing website by selecting: http://win.web.irs.gov/SP/.

Employee Address: TAC Employee Address.

Return Receipt Address: Address of TAC where acknowledgement copy should be sent from SPC.

Initials: Initials of TAC employee acknowledging receipt copy of F. 795-A from SPC.

Date: Date acknowledgement copy of F. 795-A received from SPC.

Verified by (initials): Signature of Submission Processing Center (SPC) employee receiving F. 795-A.

Date: Date SPC employee received F. 795-A.

Only two copies of the 795-A will need to be printed for remittances processed using RS-PCC.

F. 795-A will be completed individually and will be placed in separately sealed envelopes. Enclose all payments, Parts 1 and 3 of Form 809 or other posting documents, any associated tax returns, and two copies of F. 795-A.

Payments mailed to Centers for processing must be double-wrapped in opaque paper envelopes or boxes. The inside envelope should be marked "Confidential Information to be Opened by Addressee only" Envelope E-20 can be used) and be addressed to the name of the person who is authorized to open the package, and must show the return address.

If the envelope contains a single payment of $100,000 or greater ($1,000,000 or greater for Cincinnati SPC), then the individual envelope must be marked "Large Payment" and the payment must be mailed on the day received. An e-mail notification must be sent to the appropriate Submission Processing Deposit unit to inform of single payments of $100,000 or greater ($1,000,000 or greater for Cincinnati SPC). The TAC office name, city, state, money amount, date, and tracking number must be indicated in the e-mail notification. Field Office Liaison contacts and e-mail addresses can be found on the Submission Processing website at http://win.web.irs.gov/SP/Programs_Information/Standard_Proce_Webpages/Field_Office_Pymt_Proc.htm by selecting: "SP Center Field Office Payment Processing Key Contacts and Liaisons" from the Submission Processing Field Office Payment Processing Program.

Large dollar requirements are not required for a single payment of $100,000.00 or more as long as the remittance meets all requirements for processing using RS-PCC. (See IRM 21.3.4.7.1.4, Processing payments using Remittance Strategy for Paper Check Conversion (RS-PCC) ). Do start the scanning of these type payments immediately upon receipt.

TACs with two or more employees will have their Form 795-A reconciled by another FA employee prior to the envelope being sealed. The only instance when a Form 795-A will not be reviewed by another FA employee is in a one-employee TAC.

Form 3210 may be reconciled by the same reviewer as F. 795-A; however, employees must follow the rules governing Segregation of Duties which will not allow the employee to prepare and review the same document.

The initials of the reviewer and the date of the review should appear in the bottom left square of the F. 795-A and beneath the return address on F. 3210.

Errors or omissions identified by an IAR or Secretary will be given to the TAC manager to address with the employee of the completed F. 795-A. The initials of the reviewer should appear on all copies in the bottom left box for the acknowledgement copy. In TACs where the IAR is the person responsible for receiving all remittances, a review must be incorporated in the process prior to transmitting to Submission Processing Campus. The reviewer will remove manager’s copy before sealing the envelope.

When transmitting multiple 795-As in one overnight package, a Form 3210, Document Transmittal must be included. See Form 3210. F. 3210 must include the following information:

F. 3210 may be reconciled by the same reviewer as F. 795-A. The initials of the reviewer and the date of the review should appear in the bottom left square of the F. 795-A, and beneath the return address on F. 3210.

All efforts should be made to send payments and/or payments with returns to the appropriate Submission Processing Campus on the same day they are received. This will ensure prompt deposit to the Treasury and credit to taxpayer accounts. Under no circumstance should the payment and/or payments with returns be forwarded later than the next business day after receipt. If a payment and/or payments with returns are being sent to the SPC more than one day after receipt, see IRM 21.3.4.7.3.4,Supplemental Form 795-A. Efforts should be made to ensure that the package is picked up or delivered to the common carrier, currently UPS, as late in the day as possible. Payments and/or payments with returns must be sent via traceable, overnight mail. You must correlate payment posting information (taxpayer's name, TIN, amount of payment, MFT/form, and tax period) with the overnight mail package tracer information. All of the payment posting information must be included on the F. 795-A transmittal document. If a package is lost or destroyed, you must be able to determine which taxpayers are impacted.

The Submission Processing Campus (SPC) should provide the acknowledgement copy of F. 3210 with corresponding F. 795-A within ten (10) working days. When missing acknowledgement copies of F. 3210 and/or F. 795-A are identified, the manager or their designee will follow-up with the SPC via e-mail or telephone within five (5) working days after the ten days has expired. They will document follow-up actions taken to resolve the missing acknowledgements on the Form 795-A/3210 Follow-up Review Log located at http://win.web.irs.gov/field/fadocs/jobaids/1.4.11-13_F795795A3210_Follow-Up_Review_Log.pdf.

If the Form 795-A/3210 has not been acknowledged and is discovered to be lost, report the incident within one hour of identifying to:

The outside envelope or box must be addressed only to the office of the person who is authorized to open it. A title may be used, but not an individual’s name when addressing the package. The outside envelope or box must also show the return address.

To ensure security of receipts and returns, the Submission Processing Campus must acknowledge each remittance with a distinctive check mark and return remittance transmittals within five (5) workdays. Once the acknowledgement copy is received and placed in the TAC file, the original copy can be replaced by the acknowledgement copy. The acknowledgement copy of Form 795-A and Form 3210 received from the SPC must be annotated or stamped with the date it is received in the TAC.

If a SPC fails to provide the acknowledgement copy within ten (10) working days or all remittances on the transmittal are not distinctively marked received, the manager of the FA group or their designee will follow up with the SPC via e-mail, fax or telephone within five (5) working days after the 10 days has expired and document follow-up actions taken to resolve the missing acknowledgements. The documentation must be recorded on or attached to the group copy of F. 795-A or F. 3210. Also see Exhibit 1.4.11-13, Form 795-A/3210 Follow-Up Review Log.

If submission of returns and remittances is delayed for any reason (this includes discovered remittances), a supplemental Form 795-A should be prepared.

This delinquency will be included in the Late Remittances and Trends and Patterns reports.

A discovered remittance (cash, checks, money orders) involves remittances found in a file, under a cabinet, or any other unusual location. A discovered remittance is not handled per normal processing.

The employee will immediately notify the Group Manager or designee:

Batch and scan check in separate batch, if cash is discovered, it must be converted to a money order or cashier check by the discovering employee or a designated management official.

Keep any support documentation. Supplemental Form 795-A with the remittance.

If the remittance cannot be scanned and should be transshipped, prepare a as a supplemental Form 795-A if the received date can be determined. If the received date can not be determined then use the date the remittance is dated and transmit as a supplemental F. 795-A. See IRM 21.3.4.7.3.4, Supplemental Form 795-A.

Field Assistance employees will send all Form 809 remittances IMF or BMF via Form 795-A to the Submission Processing Campus that issued the F. 809. All IMF and BMF remittances without original returns will be sent to the aligned W&I Submission Processing Campus. BMF original returns with remittances will be sent to the appropriate Submission Processing Campus based on the geographic location of the TAC location. IMF original returns with remittances will be sent to the aligned W&I Submission Processing Campus.

A listing of the designated Submission Processing sites, a listing of key remittance processing contacts, and additional data regarding remittance processing is available on the Submission Processing website http://win.web.irs.gov/SP/ and Submission Processing Field Office Payment Processing Program under the link for SP Center Field Office Payment Processing Key Contacts and Liaison. http://win.web.irs.gov/SP/Programs_Information/Standard_Proce_Webpages/Field_Office_Pymt_Proc.htm

Occasionally, taxpayers send tax payments anonymously to IRS field office locations. Unidentifiable field office remittances are remittances that were not solicited by an IRS business area or are not clearly intended for a field office employee.

Field Assistance 809 Receipt Book Employees must follow the steps below when accepting cash in the TAC.

After the taxpayer has left, the 809 employee should either stamp or manually write the fourteen digit on parts 1, 3 and 4 of the Form 809 in the box marked Deposit Trace ID.

At the end of the day, or first thing the following day, the 809 employee should:

The following instructions should be used in completing the Form 2679:

.

Upon receiving cash and documents from the 809 employee, the Reviewer should complete the bank deposit slip, immediately place the bank deposit slip and cash in confidential envelope, place confidential envelope in a Disposable Tamper Evident Bank Deposit Bag, place in locking container, and return deposit bag to the safe.

Reviewer and 809 receipt employee each keep a copy of signed Form 2679 and one copy of F. 2679 is for the retention file.

Once review is complete, the reviewer will provide copies of the Form 795-A and Form 809 to person inputting payment-related command codes, originals remain with reviewer (Form 795-A and Form 809 can be faxed to another employee in remote location for input if necessary). Since Personally Identifiable information is on the 809 receipt, the employee must ensure that safeguards for faxing sensitive information contained in IRM 11.3.1.10 are being followed.

Once the input person has input all cash payments into IDRS for a day, they should forward a copy of IDRS responses from CC PYBAL (See Exhibit 21.3.4-45), and CC TXCTL (See Exhibit 21.3.4-46), to the reviewer notifying them that this has been completed.

The input person will also return the copies of the F. 809 to the 809 employee, identifying the remaining six digits of the Trace ID numbers. Once the 809 employee places the remaining six numbers of the Trace ID number on Parts 1, 3 and 4 of the F. 809, he/she will give the Reviewer the original Parts 1 and 3 of the F. 809 to associate with the package.

Reviewer will reconcile IDRS prints and 795s to ensure cash totals match.

Reviewer will input total deposit into OTCnet using information on TXCTL print and print out deposit slip.

If OTCnet is down, and deposit ticket can not be completed via OTCnet, then (See Exhibit 21.3.4-20), Deposit Ticket would be manually completed.

Reviewer provides deposit slip and IDRS prints to OTCnet Approver (can be 809 book holders).

OTCnet Approver validates that the response to PYBAL and TXCTL equals deposit ticket, approves deposit on OTCnet, and prints copy of deposit slip and gives to reviewer to associate with courier package.

Reviewer associates copy of deposit slip from OTCnet and puts copy with cash in confidential envelope and Disposable Tamper Evident Bank Deposit Bag for courier. Reviewer prepares and signs Form 10160, Receipt for Transport of IRS Deposit. F. 10160 is attached to the OUTSIDE of the deposit bag. See below for preparation of F. 10160.

Reviewer must complete F. 10160, for each courier pickup and additionally, ensure the following information is contained on each F. 10160:

The same day the courier picks up the deposit, the Reviewer (or designee) associates the following documents and sends to the Receipt and Control Unit (Teller) at the campus:

The Reviewer will also forward the following items to Accounting:

The following documents must be retained for three years from the date the deposit was received by the bank:

If a "CONFIRMED" OTCnet Deposit Slip does not show on OTCnet within 2 business days from the OTCnet initial input, the TAC office should submit an e-mail to the Area Remittance Analyst. The Area Remittance Analyst will contact the Headquarters Courier Project Manager for direct contact to the bank for status update.

To comply with the requirements associated with the segregation of duties and to implement the remittance/courier process, 3 separate employees are required to complete the cash transaction.

The 809 receipt book holder should not input payments on IDRS nor input to OTCnet. The manager should ensure that an employee with an assigned Form 809 book has only research command codes in his/her Integrated Data Retrieval System (IDRS) profile. Refer to IRM 10.8.34Information Technology (IT) Security, Integrated Data Retrieval System (IDRS) Security Handbook for a list of sensitive command codes.

Command code "PAYMT" is used by the IDRS Inputter and is considered sensitive. The profile of the IDRS Inputter should be restricted from using adjustment command codes while they are performing this duty. The manager should set up a system to monitor the individual profile to ensure the employee doesn't have any sensitive or adjustment related command codes in their profile. If the manager does choose to use RSTRK, they will need to use cc BYPAS to add cc PAYMT into the profile. Command code BYPAS is used to activate or remove a temporary bypass to a restriction in an employee’s profile. If a manager uses cc RSTRK in the profile of the employee inputting the payment related command codes, they won't be able to add cc PAYMT, because it is considered a sensitive command code.

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