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Part 5. Collecting Process

Chapter 1. General Collecting Procedures

Section 2. Remittances, Form 809 and Designated Payments

5.1.2  Remittances, Form 809 and Designated Payments

5.1.2.1  (08-15-2008)
Remittance Processing Overview

  1. This IRM provides procedures for Collection Field function (CFf) remittance processing. All remittances secured by Collection Field function (CFf) employees (whether in the field or in the office, whether in person or by mail) must be transmitted promptly to meet Service goals for timely deposit. See Title 31, U.S. Code § 3302.

  2. These procedures apply primarily to revenue officers (ROs). Procedures for managers and clerical staff are incorporated under the applicable subsection.

  3. Submission Processing is responsible for processing the remittances. See the Collection Field Office Payment Processing"Collection" page at: http://hqnotes1.hq.irs.gov/SubmissionProcessing/SPWebPage.nsf/319d028917d59aa38525684b004cf7ba/72abd89f115b81338525734e005a4f67?OpenDocument . This site provides a list of the key remittance processing contacts and additional information.

    Note:

    Much of the information contained on the web site is designated "Official Use Only (OUO)" and the information is primarily for CFf employees.

  4. Form 795 /795A, Daily Report of Collection Activity, is used to transmit remittances. Remittances must be sent to the appropriate designated Submission Processing Center on the day they were collected or as soon as possible the next business day to meet Service goals for timely deposit and avoid unnecessary delays in processing. See IRM 5.1.2.4, Daily Report of Collection Activity — Form 795 for further information on report procedures.

    Note:

    Local management is responsible for establishing a procedure to handle the processing of remittances and returns that are directed to employees who are away from the office. Clerical staff cannot prepare payment posting documents. See IRM 5.1.2.4 for further details.

5.1.2.2  (08-15-2008)
Physical Security Controls

  1. All employees and managers are required to adhere to the minimum protection standards for remittances, set forth in the following three IRM sections:

    1. IRM 1.16, PHYSICAL SECURITY PROGRAM — specifies physical security controls.

    2. IRM 1.4.6, Managers Security Handbook — provides guidelines for management when performing their role to ensure established security standards are followed.

    3. IRM 3.0.167, Losses and Shortages — provides procedures for losses and shortages of tax collections, disbursement losses, deposit discrepancies, and transfer of accountability.

  2. The following items must be safeguarded at all times:

    • Remittances, in whatever form

    • Form 809, Receipt for Payment of Taxes

    • The official Received date stamp

    • Personally Identifiable Information (PII)

5.1.2.2.1  (08-15-2008)
Remittances

  1. Ensure money and securities, etc., are safeguarded at all times, while in the office, on Flexiplace, and/or making field calls. Follow the procedures displayed in the table below for safeguarding remittances.

    SAFEGUARDING REMITTANCES
    In the Office Each office is responsible for developing procedures to address physical security controls over remittances while they are in the custody of Collection Field Function (CFf) employees because physical security facilities vary.
    In general, to safeguard remittances, place the remittances in a safe or a designated locking desk drawer or file cabinet.
    Flexiplace Under the National Agreement, " At a minimum, this will require that all records and data be kept under lock and key when not in the possession of the employee."
    Provide and use some type of locking desk drawer or file cabinet to safeguard remittances. See Article 50 Section 5 B of the National Agreement.
    Field Calls by Car Place remittances in a locked compartment of the vehicle.
    Field Calls by Public Transportation Place remittances in a locked brief case or other secure place.

  2. Date-stamp remittances for the business day they are received.

  3. Use traceable overnight service or other approved method for shipment of remittances, returns, and posting documents to ensure the security of tax receipts during transit.

  4. Follow up when the Submission Processing Teller Unit doesn't acknowledge receipt within 10 workdays. See IRM 5.1.2.4.5.1, Form 795 Follow Up

5.1.2.2.2  (08-15-2008)
Form 809

  1. Form 809, Receipt for Payment of Taxes is a receipt book that contains receipts to issue to taxpayers (customers) who request a receipt for cash (or check) payment of their taxes. Safeguard Form 809 at all times.

  2. Form 809 receipt books are required to be returned to the issuing Submission Processing Center if there has been no activity. For example:

    1. No receipt has been issued for 3 years.

    2. Not used by an RO for 10 workdays due to a change of position or field office, or separation from service.

    Note:

    Managers must include the return of the Form 809 receipt book as part of the clearance process upon separation from service of an employee.

5.1.2.2.3  (08-15-2008)
Official Received Date Stamp

  1. The official Received date stamp is used to record received dates for remittances and filed returns.

  2. Safeguard the official Received date stamp at all times. Keep it in a secure office location when not in use to protect assigned stamps against unauthorized or indiscriminate use.

    Caution:

    Provide the stamp with high security.

  3. The official Received date stamp should contain the following elements:

    Internal Revenue Service

    Received

    Month, Day, Year

    Area Director (City, State)

  4. When you use the date stamp:

    1. Place the date stamp in the middle of the front page of a secured return (or other document that requires a date stamp).

    2. Make sure the stamp placement will not obscure any information that the taxpayer wrote/printed/entered on the return/document.

  5. If a document is date-stamped in error, cross-out the incorrect date and initial the correction. This is a necessary step because the Data Conversion employees (who are on production by document) are not required to turn documents over, and the Service must maintain "received date" integrity.

    Note:

    The Submission Processing Centers request Collection Field function (CFf) employees who date-stamp payments and/or posting vouchers to make sure they date-stamp on the front of the document.

5.1.2.2.4  (08-15-2008)
Personally Identifiable Information

  1. Personally Identifiable Information (PII) is a specific type of sensitive information that includes the personal data of taxpayers, IRS employees, contractors, job applicants and visitors to IRS offices. Safeguard PII at all times.

  2. Take care to protect personally identifiable information (PII) at all times. Any loss of PII could result in information being compromised to perpetuate identity theft. Learn more about protecting PII and deterring identity theft. Access the Office of Privacy, Information Protection and Data Security website at: http://irweb.irs.gov/Privacy/info_protection.html. Also see IRM 5.1.12.2, Identity Theft.

  3. Report immediately if you suspect or know of a potential PII loss (including the loss of a deposit package).

    Example:

    A check was mailed to the Submission Processing Center but it was never received. This would be a reportable PII incident.

  4. Report a PII loss, in the following order to:

    1. Your manager.

    2. Computer Security Incident Response Center (CSIRC) at 1–866–216–4809.

    3. Treasury Inspector General for Tax Administration (TIGTA) hotline. See IRM 5.1.2.2.6.1.

    Note:

    Access the REPORTING FRAUD, WASTE & ABUSE page on the Intranet at: http://irweb.irs.gov/hotline.asp or TIGTA's internet site at: http://www.treas.gov/tigta/.

5.1.2.2.5  (08-15-2008)
Payment Loss Procedures

  1. Report any loss to your manager immediately if you:

    • experience a cash shortage.

    • receive counterfeit funds.

    • are missing negotiable checks or other instruments.

    • are missing seized property.

  2. For additional information relating to payment loss, refer to:

    • IRM 5.1.1, newly titled, Balance Due Accounts under IRM 5.1.1.5 entitled, Security and Control.

    • IRM 3.0.167, Losses and Shortages

    • See IRM 5.1.2.2., Physical Security Controls.

  3. Report any potential theft or embezzlement to:

    1. Treasury Inspector General for Tax Administration (TIGTA) hotline, and

    2. Remittance Security Coordinator (RSC) at the designated Submission Processing Center.

  4. Prepare a brief narrative report.

  5. Send the report (and attachment(s)) to TIGTA.

    Note:

    TIGTA will conduct an investigation and report the results of the investigation.

  6. Send a copy of the report (and attachments) to the RSC.

    Note:

    The remittance security coordinator will monitor the loss and take steps to ensure relief is granted to the taxpayer expeditiously. The RSC will control the case and protect the taxpayer from incorrect notices while TIGTA conducts their investigation. The RSC will ensure that incorrect penalty and/or interest are abated.

5.1.2.2.5.1  (08-15-2008)
Replacement Check

  1. Request a replacement check from the taxpayer, if applicable.

  2. Prepare Form 795/795A, Daily Report of Collection Activity, to submit the replacement check (with the current date).

  3. Complete Form 3465, Adjustment Request.

  4. Attach Form 3465to the replacement check to request that the interest and penalty be abated.

  5. Send the replacement check and Form 3465 with Form 795/795A, to Submission Processing.

    Note:

    The remittance perfection technician will post the check with the current date. Form 5919will not be issued for the replacement check unless other error conditions exist.

5.1.2.2.6  (08-15-2008)
Stolen and/or Altered Remittance

  1. Sometimes a taxpayer will provide evidence that a remittance that he/she gave or sent to the IRS has been stolen and/or altered.

  2. Identify a stolen or altered remittance by the characteristics displayed in the table below:

    IDENTIFYING A STOLEN OR ALTERED REMITTANCE
    Type of Remittance Characteristics
    Altered Remittance

    • Endorsed or made payable to someone else (other than Treasury or IRS)

    • May include changes to money amount
    Stolen Remittance

    • May or may not be cashed.

    • May have been stolen to steal the taxpayer's identity

  3. Report any potential theft or embezzlement to:

    1. Treasury Inspector General for Tax Administration (TIGTA) hotline, and

    2. Remittance Security Coordinator (RSC) at the designated Submission Processing Center.

  4. If a taxpayer provides evidence that a remittance has been stolen and/or altered.

    1. Obtain a written statement from the taxpayer that the original negotiable instrument was made payable to the United States Treasury (or Internal Revenue Service (IRS)) and sent to IRS.

    2. Input Transaction Code (TC) 470 on the impacted module(s).

    3. Prepare a brief narrative report.

    4. Photocopy both sides of the original negotiable instrument made payable to someone other than the IRS and retain a copy of the evidence in the case file with the report.

      Note:

      Retain the original negotiable instrument in your case file unless TIGTA instructs you to send it to them by mail.

    5. Obtain a photocopy of the "customer’s receipt" if the stolen or altered remittance was a money order, cashier check, etc.

5.1.2.2.6.1  (08-15-2008)
Report to TIGTA

  1. Send the report (and attachment(s)) to Treasury Inspector General for Tax Administration (TIGTA) and TIGTA will conduct an investigation and report the results of the investigation.

  2. Make a report to the TIGTA hotline by one of the following methods:

    • Online — complete and submit the online form on TIGTA's web page at: http://www.treas.gov/tigta/contact_report.shtml

    • E-mail — send a secure E-mail message to the TIGTA Hotline Complaints Unit at: Complaints@tigta.treas.gov

    • Telephone — 1-800-366-4484

    • Fax — 202 927-7018

    • Mail — see note

5.1.2.2.6.2  (08-15-2008)
Report to the RSC

  1. Send a copy of the report (and attachments) to the Remittance Security Coordinator (RSC). The RSC will control the case and protect the taxpayer from incorrect notices while TIGTA conducts their investigation. The RSC will ensure that incorrect penalty and/or interest are abated.

  2. Obtain the name and telephone number of the RSC contact by checking the Submission Processing web site at: http://hqnotes1.hq.irs.gov/SubmissionProcessing/SPWebPage.nsf/7746d2301afe8b468525684b004d8cc0/6eaac23277c8234485256ed100726b3b?OpenDocument

5.1.2.3  (08-15-2008)
Timeliness of Remittances

  1. Remittances are due at the Submission Processing Center within 3 business days from the date the IRS received the funds. The timeliness criteria are based on Title 31, U.S. Code § 3302. In general, any employee receiving a remittance from a taxpayer must transmit the remittance the same day as received or as soon as possible the next business day to ensure receipt in the designated Submission Processing Center within 48 hours of receipt from the taxpayer. One additional day is allowed for cash conversion.

  2. An overnight traceable method of shipping remittances to Submission Processing is required to ensure the earliest deposit to the Treasury.

    1. Five business days are allowed (from the date the revenue officer collected the funds) for transmitting remittances to the designated Submission Processing Center via regular mail.

    2. Seven business days are allowed (from the date the revenue officer collected the funds) for transmitting remittances to the designated Submission Processing Center from overseas (all locations outside the continental United States, including Alaska and Hawaii).

    Exception:

    The Service recognizes that an overnight traceable method is not always available to revenue officers in the field or outside of the continental United States, so remittances may need to be transmitted using regular mail or overseas mail, as applicable. In those instances additional mailing time is allowed.

  3. Annotate the Form 795, Daily Report of Collection Activity, to alert the remittance processor at the Submission Processing Center to apply the extended timeliness criteria, as displayed in the following table, .

    1. EXTENDED PROCESSING TIME ANNOTATIONS
      Criteria Annotation
      5-day NOT SENT VIA OVERNIGHT MAIL
      7-day SENT VIA OVERSEAS MAIL

  4. Follow the procedures below to prepare and submit Form 795/795A, Daily Report of Collection Activity .

    Reminder:

    Maintain an adequate supply of overnight envelopes while on field calls or Flexiplace to facilitate timeliness of remittances.

5.1.2.4  (08-15-2008)
Daily Report of Collection Activity - Form 795/795A

  1. A Form 795/795A, Daily Report of Collection Activity, is prepared each day that payments and/or returns are secured, or as soon as possible the next business day.

  2. You must make alternate arrangements for processing remittances and/or returns received by mail while you are on leave or otherwise away from the office.

  3. Local management is responsible for establishing a procedure to handle the processing of remittances and returns that are directed to employees who are away from the office. To ensure separation of duties:

    • Clerical employees must not prepare payment posting documents.

    • Payment posting documents should only be prepared by a revenue officer or group manager.

  4. The Integrated Collection System (ICS) records time and activity data and produces electronically generated reports. ICS electronically gathers much of the information required to complete these reports and the rest of the information is input by the user through the ICS workstation.

  5. The two ICS generated reports are (both are printable):

    • Form 795A (CG), Return and Remittance Report — use to transmit remittances and returns.

    • Form 795B (CG), Closure/Document Transmittal — use to transmit closed cases.

      Note:

      The preparation and submission of Form 795/795B (CG) to transmit closed cases is discussed in IRM 5.4.1, Remittance Processing.

5.1.2.4.1  (08-15-2008)
Paper Form 795

  1. Use paper Form 795 only when unable to print Form 795A (CG).

    Example:

    You are working out of the office and will not be able to connect to the local area network (LAN) on the next business day so you must complete a paper Form 795.

    1. Print your name, SEID, address, contact telephone, and all other entries accurately and legibly in ink.

    2. Submit the paper Form 795 at the close of business each day or as soon as possible the next business day.

  2. Update the cases that were listed on the paper Form 795 on ICS as soon as you have access to the LAN.

    Note:

    Failure to update the cases will generate an error on the Submission Processing Center unconfirmed transactions report and the Submission Processing Center will issue a Form 5919, Submission Processing Center Teller’s Error Advice.

5.1.2.4.2  (08-15-2008)
Supplemental Form 795

  1. Prepare a supplemental Form 795/795A if submission of returns and remittances is delayed for any reason, including discovered remittances.

  2. Enter a brief explanation for the delay on both the remittance processor's and manager's copies of Form 795/795A:

    1. Write an explanation for the delay on the reverse of the original copy of the supplemental Form 795 if preparing a paper form.

    2. Enter an explanation into ICS if preparing Form 795A (CG), Return and Remittance Report.

      Note:

      You may input up to 30 characters under the Taxpayer's Name which allows the information to be retained with the 795 record on ICS. For example, RECEIVED AFTER UPS PICKUP

      .

  3. Ensure the supplemental Form 795/795A has the date the transmitted item was received.

  4. Secure your manager's initials on the Form 795 /795A.

  5. Submit the supplemental Form 795/795A as soon as possible.

    Note:

    A supplemental Form 795 is considered a late remittance error. This error will be included in the "Late Remittances and Trends and Patterns" reports, but Form 5919 , Submission Processing Center Teller’s Error Advice, will notbe issued if no other errors exist with the remittance.

5.1.2.4.3  (08-15-2008)
Revenue Officer Procedures for Form 795/795A

  1. Revenue officers will prepare and process a Form 795/795A, Daily Report of Collection Activity, each day that payments and/or returns are secured as follows:

    1. List all secured payments and returns.

    2. Prepare the appropriate posting document for all secured remittances. See IRM 5.1.2.5.

    3. Enclose the completed Form 795/795A, Daily Report of Collection Activity and secured remittances in a sealed envelope.

  2. Label the envelope with the following information:

    1. Name of the revenue officer.

    2. Date of Form 795/795A.

    3. Revenue officer SEID number.

    4. Annotate the envelope with the term "LARGE" when Form 795/795A includes a remittance(s) of $100,000 or more, (single or multiple remittances) to ensure the earliest deposit to the Treasury. See IRM 5.1.2.6.1, Large-Dollar Remittance.

  3. Submit the sealed envelope as follows:

    IF THEN send the envelope to the
    a. Working in a multiple revenue officer post of duty (POD), Designated clerical contact in the POD
    b. Working in a single revenue officer POD, Submission Processing via overnight traceable mail with carrier packaging
    c. Working away from the POD on extended field calls or Flexiplace, Submission Processing via overnight traceable mail with carrier packaging provided by the PO
    d. Unable to send via overnight traceable mail, Submission Processing via regular mail or overseas mail

    Note:

    Overnight traceable carrier labels can be generated from the laptop computer using the UPS internet site at: http://www.ups.com/content/us/en/welcome/basics/shipping.html. Further information regarding shipping can be found on the intranet at: http://publish.no.irs.gov/mailtran/ChSmPKG.html.

  4. Retain a control copy of the Form 795/795A until the receipted copy is returned from Submission Processing.

  5. Retain the receipted copy of the Form 795/795A in a locked cabinet based on standard security practices.

5.1.2.4.4  (08-15-2008)
Collection Field Clerical Staff Procedures for Form 795/795A Processing

  1. The designated clerical contact is responsible for submitting the completed envelopes to Submission Processing as follows:

    1. Bundle the sealed envelopes, containing the Form 795/795A and remittances, into a single package for overnight mail to Submission Processing.

    2. Prepare the Form 3210, Document Transmittal Form, with the name of the Revenue Officer, their SEID number and date from each sealed envelope.

    3. Send the prepared package (including a copy of the Form 3210) to Submission Processing via overnight mail.

    4. Retain a control copy of the overnight mail transmittal until the receipted copy is returned from Submission Processing.

    5. Retain the receipted copy of the Document Transmittal form.

    6. Reconcile all Form 3210 transmittals and the acknowledgements on a bi-weekly basis. Make sure that Submission Processing returned the acknowledgements and that all listed items have a check mark.

    7. Follow up with the destination site if remittance transmittals are not returned within 10 days or if all remittances were not marked with a distinctive check mark, and no error was charged by the Teller Unit. See IRM 5.1.2.4.5.1.

      Note:

      All pages of remittance transmittals must be returned. If remittance transmittal pages are lost or missing, this is a loss of personally identifiable information (PII)and must be reported to CSIRC.

  2. Double-wrap the package (i.e., multiple sealed envelopes or just one sealed envelope) in an opaque paper envelope or box.

  3. Write the following on the inside envelope or box:

    1. Name of the person who is authorized to open the package: (i.e., the Submission Processing Operations Manager with responsibility for deposits).

    2. Address of the receiving office.

    3. Return address of the office mailing the remittance package.

    4. "Limited Official Use" is required to be clearly marked or stamped on the front and back of the inside envelope or box

      Note:

      If control of Form 795 is centralized, you must include the specific address where all Form 795s are maintained, on the package.

    5. When the envelope or box contains a single remittance of $100,000 or more or the aggregate total of remittances is $100,000 or more (i.e., whether a single remittance or multiple remittances) you must annotate "LARGE" on the envelope or box to ensure the earliest deposit to the Treasury.

  4. Write the following on the outside envelope or box:

    1. Title of person authorized to open the envelope or box

      Caution:

      Do not include the name of the person.

    2. Name and address of the receiving office

    3. Return address of the office mailing the remittance package

5.1.2.4.5  (08-15-2008)
Form 795 Control

  1. Establish and monitor a control to ensure delivery of the remittance package.

  2. The control must include the amounts of taxpayer receipts by taxpayer identification number (TIN), correlated to the package tracer information.

    Example:

    If the transit provider informs IRS that package number 12345-67-89 was destroyed, a control is needed to enable proper identification of the impacted taxpayer(s) if it is necessary to grant relief.

  3. The control is the overnight mail transmittal (either the copy of Form 3210 or the copy of Form 795/795A (in the case of a single Form 795 /795A in one sealed envelope).

  4. In the event of loss, if the control was Form 3210, the employee responsible for following up must gather a copy of each Form 795/795A that was included in the package from each revenue officer.

5.1.2.4.5.1  (08-15-2008)
Control Follow up

  1. Follow up on a timely basis with the destination Submission Processing Center regarding delayed acknowledgment of a deposit package.

    Note:

    The remittance processor in the teller unit is required to return an initialed copy of Form 795/795A, Daily Report of Collection Activity, to the originating employee as acknowledgment of receipt for the remittances, returns, and posting documents. The remittance processor must acknowledge receipt of each remittance with a distinctive check mark on the transmittal and return an acknowledgement copy of the transmittal to the originator at the specific address listed on the transmittal within 5 workdays.

  2. Establish a paper or electronic follow-up system to ensure:

    1. an acknowledgement copy of Form 795/795A has been received from the Submission Processing Teller Unit, and

    2. all the remittances have been processed.

  3. Reconcile all Form 795/795A or Form 3210 transmittals and the related acknowledgements on a bi-weekly basis (at a minimum) to ensure that all remittances have been received in and processed by the Submission Processing Teller Unit.

  4. Follow up with the destination center if the teller unit does not acknowledge receipt. Follow up when:

    1. you do not receive an acknowledgement copy of the transmittal with 10 days, or

    2. all remittances are not acknowledged (i.e., marked with a distinctive check mark on the transmittal) and no error was charged by the Teller Unit.

  5. Request follow up from the campus by faxing a copy of the remittance transmittal to the Field Office Payment Processing designated liaison.

  6. The appropriate fax numbers are:

    • Cincinnati (859) 669–3792

    • Ogden (801) 620–3962

  7. Place the receipted copy of the document transmittal form in the file.

5.1.2.4.5.2  (08-15-2008)
Form 795 Loss Report

  1. Report a lost remittance package (i.e., the loss of personally identifiable information (PII)) immediately to:

    1. your manager,

    2. the Computer Security Incident Response Center (CSIRC) at 1–866–216–4809, and

    3. the Treasury Inspector General for Tax Administration (TIGTA) hotline.

    See IRM 5.1.2.2.6.1, Personally Identifiable Information, for information about how to contact the TIGTA hotline.

  2. Describe the contents of the remittance package in the report:

    1. Number of sealed envelopes (containing Form 795 /795A, remittances (i.e., checks, money orders, cashier's checks, or cash), and secured returns).

    2. Form 3210, if applicable.

    3. Overnight mail transmittal, if applicable.

5.1.2.4.6  (08-15-2008)
Responding to Form 5919

  1. Submission Processing will send Form 5919, Teller's Error Advice electronically to your manager when a remittance processor receives one of the following:

    • Form 795/795A, Daily Report of Collection Activity with an error(s) or submitted late.

    • Late remittance.

    • Late return.

    • Form 809 with an error(s) or submitted late.

      Note:

      Refer to IRM 3.8.45.30.9, Form 5919, Teller's Error Advice Issuance Criteria, for further information. Also see IRM 3.8.45–98, Form 5919 Teller’s Error Advice Issuance Criteria (How to Handle Errors).

  2. For the procedures specific to Form 5919 involving Form 809, See IRM 5.1.2.7.6.

5.1.2.4.6.1  (08-15-2008)
Processing Form 5919

  1. The manager will forward an electronic copy of the Form 5919to the originating employee for corrective action.

  2. Take corrective action upon receipt of Form 5919 from your manager.

    1. Prepare a supplemental Form 795/795A, Daily Report of Collection Activity, as the transmittal to return the Form 5919 to the Submission Processing Field Office Payment Processing Unit.

    2. Include copy of Form 5919 with Form 795/795A.

    3. Annotate "Response to Form 5919" on Form 795/795A to identify Form 5919 as the basis for submitting a supplemental Form 795/795A.

    4. Send the correction, together with copy of Form 5919, to the remittance processor via the supplemental Form 795/795A, generally within 15 workdays of issuance.

5.1.2.5  (08-15-2008)
Payment Documents and Posting Procedures

  1. Use suitable posting documents containing all of the information needed for deposit and input into the Integrated Submission Remittance System (ICS) whenever possible. Acceptable payment documents include, but are not limited to the following:

    • Form 3244, Payment Posting Voucher.

    • Form 809, Receipt for Payment of Taxes.

    • Turnaround notices (MF and IDRS notices to taxpayer).

    • Form 1040-ES, Estimated Tax for Individuals.

    • Correspondence.

    Note:

    Some documents may be brought up to acceptable standards by adding information and coding and editing.

  2. To be acceptable for input, the posting document must identify the originator and contain:

    • Taxpayer name, last known address (including zip code), and Taxpayer Identification Number (TIN).

    • MFT and period.

    • Payment received date.

    • Payment amount(s) and transaction codes(s).

      Reminder:

      Do not use pen and ink changes on ICS or macro generated payment processing vouchers. Pen and ink changes are never acceptable.

  3. For the payment received date, use the date the payment is actually received by the IRS. However, if some other designated official/agency initially receives the remittance, e.g., the U.S. Attorney in foreclosure actions, use the date of receipt by that agency and enter a brief statement in the remarks section of the posting document to explain why the earlier date was used.

  4. Prepare Form 3244 to process a payment if: