21.1.7. Campus Support

(1) The Brookhaven, Memphis, Andover, Philadelphia, Atlanta, Cincinnati and Fresno campuses have had their Submission Processing Centers closed. The incoming and outgoing mail operations are handled by Accounts Management Campus Support. Procedures for the Campus Support Sites are found in this IRM.

(1) Refer to IRM 1.2.1, Servicewide Policies and Authorities, Policy Statements for Customer Account Services Activities, for information.

(1) The Wage and Investment Commissioner has overall responsibility for policy related to this IRM. Information is published in this IRM on a yearly basis.

(2) Additional information is found in IRM 1.1.13.7.3, Accounts Management, and IRM 21.1.1, Accounts Management and Compliance Services Overview.

(1) Program Reports: The program reports provided in this IRM are for identification purposes for the Accounts Management Contact Representatives (CRs) and Tax Examiners (TEs). For reports concerning quality, inventory and aged listings, please refer to IRM 1.4.16, Accounts Management Guide for Managers. Aged listings can also be viewed by accessing Control Data Analysis, Project PCD, on the Control-D/Web Access server, which has a login program control.

(2) Program Effectiveness: Program Effectiveness is determined by Accounts Management’s employees successfully using IRM guidance to perform necessary account actions and duties.

(1) Goals, measures and operating guidelines are listed in the yearly Program Letter. Quality data and guidelines for measurement is referenced in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS) and Electronic Products and Services Support.

(1) A list of some of the terms (and definition) used in this IRM are found below. This list is not all inclusive. For details on other acronyms, use the Search feature on the IRS Home Page.

(1) Refer to IRM 1.4.2.1.8, Related Resources, for information on related resources that impact internal controls.

(1) IRS has established procedures to ensure that mail is handled safely. Mailroom employees and all IRS employees who handle mail must follow these procedures to ensure mail is handled in the safest way possible. Employees must open mail in designated mail opening areas and follow the procedures listed below.

(2) Some features of suspicious packages are listed below, but is not all-inclusive. If you have any suspicion about the safety of any package due to the physical appearance or the smell of a package, report it to your manager.

• Packages with soft spots, bulges or excessive weight

• Lopsided or uneven

• Wrapped in string

• Badly written or misspelled labels

• Distorted handwriting or cut-and-paste lettering

• Suspicious or threatening messages written on the package

• Excessive postage

• No postage

• Leaks, stains, powders or protruding materials (any smell of oil or gasoline, etc.)

• Ticking, vibration or other sound

• Protruding wires or aluminum foil

(3) Follow these procedures in the receipt and handling of suspect packages:

• Remain calm.

• Do not open the package or letter.

• Make a list of all persons who touched the letter or package and who were in the area if the letter or package was opened in case of contamination. This is also helpful when someone completes the Incident Report for Situation Awareness Management Center (SAMC).

• Do not shake or empty the contents of a suspicious package or envelope.

• Do not carry the package or envelope, show it to others or allow others to examine it.

• Do not move the package. Leave the package or envelope on a stable surface. Do not sniff, touch, taste or look closely at it or any contents that may have spilled.

• Do not touch your eyes, nose or other body parts.

• Isolate the package.

• If imminent danger, such as a bomb, call 911 yourself; otherwise, call your FMSS contact or the Security Console to call 911.

• Contact your FMSS. Have their name and work phone (as well as 24/7 phone number) posted in multiple areas and by phones in the Campus Support area.

• Contact TIGTA at 800-589-3718.

• Thoroughly wash hands with soap and water. If powder or any material got on your body, use scissors to cut your clothes off before showering. Do not pull any shirt over your head. Use the showers available in the area and change into clean clothing provided to you.

• Managers must advise employees to avoid the area and must direct employees to follow the evacuation plan provided by the local FMSS. Restrict the area to only authorized persons.

(4) Take the following steps:

1. Immediately report the incident to a supervisor.

2. The supervisor immediately secures the room. Anyone who is in the area where the package is discovered must remain in the area. Prevent additional employees from entering the area.

3. The supervisor immediately contacts the local FMSS.

   Note: FMSS contacts local law enforcement authorities.

4. The supervisor contacts Department and Operation officials.

5. The supervisor contacts TIGTA at 800-589-3718. The supervisor also contacts Situation Awareness Management Center (SAMC), within 30 minutes of incident discovery.
   Phone 866-216-4809
   email at samc@irs.gov, or
   Website shown above

Note: In order to complete the incident report to SAMC, it's critical that someone captures the data related to the incident. The information must include a list of all persons who touched the letter or package and who were in the area if the letter or package was opened in case of contamination, employee statements, etc.

(5) In addition to reporting the incident to the supervisor, the employee who discovers the incident must remember to do the following:

1. Do not touch your eyes, nose or other body parts.

2. Thoroughly wash hands with soap and water.

3. Stay in the secured area until you are directed to another location by FMSS or Emergency Personnel.

4. Try to remember details about the incident so that you're able to help prepare your statement for SAMC.

(6) Each site has an Occupant Emergency Plan (OEP). Familiarize yourself with the Captain for your area and know where you must exit and stand during any evacuation, whether it's weather related or a physical hazard, such as fire or hazardous material. If you have any questions or require additional information, please contact your local FMSS. Managers and/or their designated representatives, as well as all employees, must be familiar with the physical security incident and emergency reporting procedures. IRM 10.2.8.7, Notification and Response, contains additional detailed Incident Reporting guidance.

(7) In many instances, we receive mail that may be charred from a fire on the mail truck, appears to have been mutilated with some type of liquid intentionally or has thick greasy material possibly picked up on the USPS or PDS truck or equipment. If this smell can be absorbed by other documents and possibly make other workers down the line sick, do not continue processing. Put the document in a zip lock bag and contact your FMSS Analyst and/or your Planning and Analysis (PA) Analyst for advice. Disposition of some of these documents are determined on a case by case basis and referred to the Headquarters Analyst for guidance.

(1) System security shall be maintained through the following steps:

1. Follow system shutdown procedures in the Operator’s Handbook when terminating mail-processing operations.

2. Maintain Server Computer Modems in an off status during normal conditions to prevent unauthorized access to the computers. These modems are for system diagnosis and repair only.

(2) If you have any questions about the operation of the machine, ask the Contractor assigned to the Campus.

(1) Managers of Remittance Processing Operations have specific responsibilities relating to the security, internal control, issuance, and disposition of Forms 809, in addition to the care given any remittance handling. Forms 809 is handled with the same care and precision as cash. The following procedures are required when handling Forms 809:

1. Forms 809 are pre-numbered with letter prefixes and issued in numeric sequence. Exhaust each series of letter prefixes before a new letter prefix is used.

2. Authorize assignment of Forms 809 prior to issuance of a Form 809 book. Keep authorizations in the front of the Form 809, part 3 audit file. Retain authorizations on file as basis for subsequent book assignments as necessary for respective employees.

3. Individuals, who are authorized to issue Form 809 receipts, cannot be responsible for inventory control of unissued Forms 809 or for reviewing the completed receipts. Separation of these duties is required for strict internal control.

4. Individuals assigned Form 809 books must not share the book with others. Once a book is assigned, it is for the exclusive use of the employee to whom assigned. Form 809 books are nontransferable.

5. Store each Form 809 book in a separate locked security container, then stored in a locked container. Refer to IRM 1.4.6.3.1, Minimum Protection Standards (MPS).

6. Official receipts must not be used for training purposes.

   Note: Photocopies of sanitized receipts without serial numbers may be used for training.

7. To void a receipt, when necessary, write "VOID" across the face of all copies. Enter reason for voiding on back of Copy 1. Route Forms 809 to Balancing for accountability and filing.

8. Conduct quarterly reviews of individually assigned Form 809 books.

9. At least once a year, conduct an annual reconciliation to ensure all receipts are accounted for. See IRM 3.8.47.6.17, Annual Reconciliation of Official Receipts.

10. See IRM 3.8.47.6.19, Lost, Missing, or Stolen Form(s) 809 Receipt for Payment of Taxes, for reporting lost, missing or stolen Forms 809.

(1) Managers must ensure only appropriate employees have Form 809 books and employees with Form 809 books have only research command codes in their Integrated Data Retrieval System (IDRS) profiles.

(2) Use of the Automated Command Code Access Control System is required to ensure Form 809 book users IDRS profiles are restricted. When managers authorize an employee to have a Form 809 book, they must activate or simultaneously contact the IDRS Unit Security Representative to activate command code RSTRK (Restrict) with Definer R (Form 809 book users).

(3) A command code is considered "sensitive" if it can be used to adjust account balances, change the status of a tax module or account, or affect the tax liability. Sensitive command code combinations are listed in IRM 10.8.34-5, Command Codes Marked as Sensitive in the IDRS Command Code Table, and command codes with sensitive connotation are listed in IRM 10.8.34-7, Command Codes with Sensitive Connotation.

(4) Use of the Automated Command Code Access Control System is required to ensure Form 809 book users IDRS profiles are restricted. Manager must activate or simultaneously contact the IDRS Unit Security Representative to activate command code RSTRK (Restrict) with Definer R. The command codes listed in IRM 10.8.34-9, Restricted Command Codes for the Role: Manual Refund Authorizers and Manual Refund Certifying Officers (RSTRK Definer M), are restricted from the IDRS user profile. See IRM 10.8.34.6.2.1.6.8, Automated Command Code Access Control, for additional information on command codes restriction.

(5) Managers must ensure employees with responsibility for issuing tax receipts to taxpayers are not assigned to control the Form 809 inventory or to review completed Forms 809.

(1) All mail received in Mail Sorting area requires the received date on the postal container.

(2) Mail forwarded to the sorting area is controlled using the following procedures:

1. Attach a control slip to each postal container indicating received date to the campus. The control slip can be a piece of paper, a Campus form or a Form 3210, Document Transmittal.

2. Ensure that this control slip containing the received date is retained with the batch of mail when forwarded to the Extraction area.

(1) Open mail in a controlled and restricted area.

(2) Mail cages are delivered to mail team personnel for opening using Service Center Automated Mail Processing System (SCAMPS), slicers or alternative automated mail opening equipment.

(3) Specific United States Postal Service (USPS) Office normally delivers Post Office Box mail to the IRS in designated trays. Open this mail and rubber band together in bundles and place a tag on the bundle with the PO Box number, current date, and the volume. Place the bundle on the mail rack, log in the finished count for the daily report, and then send it to the Extracting area.

(4) Large mail envelopes and boxes are sorted out. Hand slicers manually slice the mail that cannot be opened by machines. Slice the envelopes received via flats and fats on three sides or turned inside out to ensure removal of contents. If suspicious, follow emergency procedures.

(5) All other mail is processed through mail opening equipment.

(1) Extracted mail in a controlled and restricted environment.

(2) The individual campus determines the presence of statute. Forward all statute delinquent returns with potential Assessment Statute Expiration Date (ASED) to the Statute function for clearance prior to transshipment. For additional information, see IRM 25.6.1, Statute of Limitations Processes and Procedures.

(3) Do not route returns to Statute Control Unit if any of the following conditions are present:

• Requested "Original Return" attached to CP 59, CP 63, CP 515, CP 516, CP 518 or CP 759. Instead route to Submission Processing.

• CP 259, CP 581, CP 959, Letter 112C, Letter 282C, Letter 2255C or Letter 2284C attached to a BMF Return. Instead route to Submission Processing.

• Notated "Statute Cleared" in the margin.

• Marked "6020 (b)" or "NFR" "Secured by Exam/Collection", "Secured by TE/GE", "Secured by TE/GE EP Exam" or "Process as Original."

• Notated on the face of the return "TC 59X" or "ICS."

• Prepared by Examination ("SFR" marked in top margin).

• Returns received with IDRS letter 2566 (SC/CG), 2566R, 3219-N (SC/CG), pink Form 3531, Request for Missing Information or Papers to Complete Return, attached or "ASFR" notated in top margin - Automated Substitute for Return (ASFR) cases.

• Process as Original notated with TC 59X.

Note: Do not route returns marked "NFR" to Batching; route to scan to CII.

Note: If there is no "TC 59X" edited on the return, but the literal "Process as Original" is edited, route to Statute if it meets Statute criteria.

• Form 1040-X marked “Letter 6173”, “Letter 6174”, or “Letter 6174A”.

(4) Per IRM 3.11.3.72.2, Statutory Protection Cases, a statute clearance stamp is not required when SPC "B" is present.

(5) The individual campus determines what types of mail, i.e., Directors, TIGTA, etc., that cannot be opened by Campus Support. Those functions must extract their own mail within the confines of the Mailroom. Send all remittances including cash found in these envelopes directed to IRS or misdirected mail directly from Extraction to the Deposit Function.

(6) If a package addressed to a specific function or person contains a Form 3210, Document Transmittal, the individual or designee for the function must sign their Form 3210 and keep the copies. Forward these packages, with Form 3210, to the individual or specific function.

(7) Mail is extracted and date stamped. See IRM 3.10.72.6, IRS Received Date, for date stamping. Stamp the IRS Received Date only on the face of the document in an area that does not cover taxpayer information or the 2-D Bar code on the notices.

(8) Mail is sorted in the following priority order:

1. Statute returns with or without payments

2. Centralized Offer in Compromise (COIC) with and without payments

3. Centralized Insolvency with and without payments

4. Balance Due notices with payments

5. CP 2000 with payments

6. Returns with payments

7. Returns without payments

8. ASFR returns and correspondence

9. Claims, Letter 854C responses, Form 843, Claim For Refund and Request for Abatement

10. CP 2000 without payments

11. No Balance Due Notices

12. Loose Schedules

13. IDRS Letters

14. All other mail

(9) Although certain sorts are mandatory per this IRM, it is the prerogative of any campus to add additional sorts either by enhancing a required sort or by introducing a new sort.

(1) Extract undeliverable mail from the envelope, unless a local agreement is in place or the notice can be destroyed. For a complete list of instructions for undeliverable letters and notices see IRM 3.13.62-53, Undeliverable CP Notice and C-Letter Distribution and Mailing Guides.

(2) Route the following undeliverable mail to Accounts Management for resolution:

• Letter 105C - Claim Disallowed

• Letter 106C - Claim Partially Disallowed

• Letter 239C -TIN-Related Problem Resolution

• Letter 474C - Math Error Explained (IMF)

• Letter 852C - Penalty Waiver or Abatement Disallowed/Appeals Procedures Explained (FTD) For Use With AMS/RCA Applications

• Letter 853C - Penalty Waiver or Abatement Disallowed/Appeals Procedure Explained (for use with AMS/RCA applications only!)

• Letter 854C - Penalty Waiver or Abatement Disallowed/Appeals Procedure Explained

• Letter 916C - Claim Incomplete for Processing; No Consideration

(3) Route the following specific undeliverable mail to the appropriate Centralized Authorization File (CAF) team for resolution:

• Letter 861C - Power of Attorney (F2848) Incomplete for Processing

• Letter 1727C - Power of Attorney Representative Number

• Letter 2673C - Representative or Appointee/Taxpayer Response

• Letter 2675C -Power of Attorney Termination Response

• Letter 4527C - CAF Designation Level H and/or Level I Rejection Letter

• CP 547 - We Assigned You a Centralized Authorization (CAF) Number

(4) Route the following specific undeliverable mail to the appropriate Identity Theft Team for Resolution:

• Letter 4281C - IM Breach Notification Letter - Authorized Use Only

• Letter 4402C - ID Theft (Self Identified) - AM AC 504 Notification Letter and CP 01C/701C

• Letter 4403C - ID Theft - IPSU Acknowledgement/Resource Info/Point of Contact

• Letter 4524C - Identity Theft Assistance Request (ITAR)

• Letter 4674C - Identity Theft Post-Adjustment Victim Notification Letter (For use when TP does not have a balance due)

(5) Return Undeliverable, certified/return receipt requested mail to the Campus function that requested it. (DO NOT DETACH USPS FORM 3811, Domestic Return Receipt, from the mail piece.). Follow the table in (8) below for routing certified mail.

(6) Follow the table below to route undeliverable mail:

(7) Sort all undeliverable mail, other than notices, by name or employee number of originator and forward to respective areas.

(8) If undeliverable mail cannot bedestroyed, it must always be date stamped in a conspicuous place and the envelope stapled to the front of the unfolded contents.

(9) Campus Support transships all undeliverable mail receipts designated for Files to the appropriate Submission Processing Files. See Exhibit 21.1.7-3, Campus Files Address.

(1) OIC is centralized at the Brookhaven and Memphis Compliance Campuses. Taxpayers are instructed to mail their offer to Brookhaven or Memphis. When an OIC Fee payment is received, the payment is sorted into two categories:

• $205.00 (or current OIC fee)

• Other than $205.00 (Or current OIC fee)

(2) Campus Support must release all OIC mail to the Centralized Offer in Compromise (COIC) employee co-located in Campus Support.

(3) When an Offer in Compromise payment is received in another Campus Support site, route per IRM 21.1.7.10.3, Processing Centralized Offer in Compromise (COIC) Payments.

(1) Insolvency payments or Bankruptcy Trustee checks are mailed to the Philadelphia Campus Support for processing. Campus Support takes the following action on Centralized Insolvency Operation (CIO) mail:

1. Retrieves mail from Insolvency PO Box and the Campus street address

2. Extracts mail from the envelopes

3. Attaches envelope and any enclosures to the check

4. Stamps the envelope with the IRS received date

5. Gives the checks to CIO employees co-located in Campus Support

(2) When the checks are returned for processing, see IRM 21.1.7.10.4.2, Processing Insolvency Payment via Paper Check Conversion (PCC).

(1) Any return or document received with a check or money order is classified as "With Remittance".

(2) Types of possible remittances the IRS campus may receive for processing can include any of the following:

1. Personal Check

2. Money Order

3. Cashier’s Check

4. Cash or Gold Coins (U.S. Currency Only)

   Note: Call out "Cash" (or follow local procedure).

5. Business Check

6. Certified Check

7. Voucher Check

8. Treasury Check

9. Draft/Postcard Type Check

10. Travelers Cheques

(3) As soon as returned government refund checks are extracted (these checks were payable to an Individual or a Business), Extraction personnel must stamp each check with "Unless for Credit to the United States Treasury this Instrument is Non-Negotiable". This stamp must not obscure any printing on the face of the check. Stamp the check underneath "Pay to the order of". Do not overstamp the returned government refund check if the word "VOID" is written on either the front or back of the check.

(4) Set up a basket in Extraction area for the Extractor to place checks (including attached correspondence) that are routed to Fresno IVO.

(5) Prepare a Form 3210, Document Transmittal. Enclose the checks (including correspondence, if any) inside a "To be opened by addressee only" envelope and write "IVO Stop M2004" if routing to Fresno. Route the envelope to the Shipping area with a Form 9814 and check "UPS Ground". Shipping can include the envelope with other receipts that are transshipped to those sites.

(6) Maintain a separate file of these Forms 3210 and attach the Acknowledgement copy to your copy. Follow-up after five days, if no Acknowledgement copy is received. You may provide a fax number to the IVO function to fax the Acknowledgement copy back to you, in lieu of mailing.

(7) If a mixture of items are mailed to you by Homeland Security, the USPS or some other branch of law enforcement, sort the items and mail to the appropriate IVO site, either Fresno or Austin. If any debit cards are included, always mail the package to Fresno IVO External Leads.

(8) Overstamp all payee lines "United States Treasury" at the point of extraction. See IRM 21.1.7.9.12, Overstamping.

(9) See IRM 3.10.72.6.2, Received Date Stamping Requirements, for date stamping of multiple returns and documents received in one envelope. Below are procedures for assembling and routing multiple documents or checks:

(10) Sort as a perfect payment; a notice(s) or check that contains a legible taxpayer name, TIN, one Master File Transaction (MFT) code, one or more tax periods, one remittance and as applicable: report number, designated payment code, and secondary transaction code.

(11) Date stamp a remittance received alone in an envelope addressed to the IRS, no matter the condition (endorsed or not or made out to appropriate payee or not), on the envelope or check stub. Do not stamp over pertinent taxpayer information. Below are procedures for sorting checks as perfect or imperfect:

(12) Double check balance due returns or notices for the presence of a remittance.

(13) All types of remittance are picked up and taken to the Payment preparation area.

(14) See IRM 21.1.7.6.10, Processing Cash and Handling of Currency and Items of Value, for processing any return, document, or misdirected mail to IRS with an item of value other than a check or money order.

(15) See IRM 21.1.7.6.1.1, Large Dollar Remits, for procedures when remittance of at least $50,000 or more is discovered.

(1) The United States Postal Service sorts and delivers mail by PO Box number. Extractors must maintain PO Box integrity.

(2) Mail received without a PO Box is sorted during extracting.

(3) Mail which cannot be identified by extractors is forwarded to the Mail Classification area.

(1) Sort Form 1040 series returns with the following characteristics are routed/transshipped to the correct site where the "ASFR" functions are located. The characteristics are:

1. Form 3531 (PINK, not green) attached, or

2. Letter 2566 (SC/CG), Letter 2566R or Letter 3219-N (SC/CG) attached, or

3. "ASFR" is stamped or edited in the top margin.

4. Any "loose" tax return (i.e., no form or notice attached) addressed to either the ASFR Mail Stop or P.O. Box in Brookhaven.

(2) Use the following chart to route to the appropriate ASFR function. Prepare a Form 3210 when transshipping outside of your campus and address it to ASFR/CSCO and correct Mail Stop number.

(3) For additional information see IRM 3.10.72.8.1, Special Procedure(s) - IMF Returns.

(1) If the Form 3115 is attached to a return, do not detach. Move Form 3115 to the back and route the return for processing.

(2) When received "loose", this form is not processed, nor payment deposited. Keep the envelope and staple to the back of the form, prior to routing to the correct address/Mail Stop, as identified below.

(3) If a remit is attached to the Form 3115, leave it attached to the Form. It is not deposited by the Campus.

(4) Use the following chart to determine where to mail the Form 3115 (and payment, if attached). Look at the check boxes for "type of applicant", located below the Entity section to determine the type.

(1) Employers are no longer required to submit "questionable" Form W-4 unless the IRS requests them in writing.

(2) If any Form W-4 is received, use the following table to determine disposition:

(1) Mail is sorted using local stop numbers and cross referenced to:

1. IDRS Number

2. Local notice routing list

3. Transshipping

4. Master File (Individual Master File (IMF), Business Master File (BMF), etc.)

5. Stop Number

6. Local Sort

7. Transcripts

(2) Route mail based on the mail routing guides, per SERP Website under Who/Where at Campus Mailing Addresses and Campus Program Locator Guide.

(3) Additional routing information is available in Exhibit 21.1.7-15, Correspondex "C" Letters - Routing Guide, Exhibit 21.1.7-16, Computer Paragraph (CP) Notices - Routing Guide, Exhibit 21.1.7-17, Forms - Routing Guide, and Exhibit 21.1.7-18, Miscellaneous Documents/Forms/Correspondence - Routing Guide.

(4) If Accounts Management's work, route for scanning to Correspondence Imaging Inventory (CII). CII routes the work electronically to the correct site.

(1) Candling is the process of visually inspecting all envelopes after extraction of contents to ensure there are no remaining documents and/or remittances. Candling is done by either:

• Passing the envelope over a light source to determine if any contents remain inside or,

• Slicing the envelope on three sides, unfolding it, and visually inspecting both sides to ensure no documents or remittances are adhering to the envelope.

(2) Candling is performed in two stages:

1. Initial Candling is performed at the extraction table as part of the extraction and sorting process. Perform initial candling before the envelope is placed in the collection bag/container.

2. Final Candling is a second visual inspection of the envelopes after the extractors’ bags/containers have been transferred to the final candling area. Final candling is performed by either passing the envelopes over a light source or slicing the envelopes on three sides and visually inspecting both sides to ensure no documents and/or remittances are adhering to the envelope.

Note: When the envelope is to remain attached to the document, it must be sliced on three sides or passed over the light on an extracting table unless it's the fuzzy padded or the slick combination paper/plastic. An easy way to remember is: If it's not going to Final Candling (meaning you're not dropping in your bag for a "second review"), slice the envelope on three sides or pass the envelope over the light on an Extracting table to reduce the number of Discovered Remits.

(3) Extractors perform Initial Candling at a Tingle Table by:

1. Slicing envelopes on either one side or three sides (with a few exceptions),

2. Extract all contents, and

3. Always run the "see through" envelopes sliced on one side across the light on the Extraction table to check for any remaining contents before dropping into container.

(4) Use the following chart to determine the proper Initial Candling procedure for the various types of envelopes:

(5) For the envelopes with the "fuzzy padding", it is recommended that each site sort them separately from the other fats/flats. Extraction area can rotate opening of these envelopes among all extractors, (i.e., set up a daily rotation among all in a Unit). This allows the person to prepare by dressing appropriately, securing a face mask, or paper gown, if desired. Try to use the pull tab on the envelope or detach the staples/tape on the end of the package to open the envelope without cutting into the fuzzy padding. Do not slice on three sides or intentionally cut into the fuzzy part of the envelope. Once contents are extracted, drop these envelopes in a separate tagged bag from your other extracted envelopes. This ensures that the fuzz is not distributed throughout your other bagged envelopes and onto the Final Candling table (and those individuals).

(6) Place an Identifying Tag inside or on the container (e.g., bag or container) of all extracted envelopes during Initial Candling. The Identifying Tag (Form 13870 or one locally developed) must contain, the extracting employee’s full name, SEID and the received date. If the extraction date is different than the received date, show both dates on the Identifying Tag. Prior to transporting the bags/buckets to the Final Candling area, someone other than the person who performed the Initial Candling must ensure that the tag is enclosed/attached. If tag is not visible, the "sweeper/runner" must request one from the Extractor prior to transporting to the Final Candling area. Place the tag so that it is easily visible when picked up. Place the tag either as the first item in the center bottom or on top of the contents of the bag. If your campus uses "stickers", make sure all old stickers are clearly "Xed" (or deleted) before placing your new one on the bag. If your campus uses the red (or colored) buckets (similar to USPS containers), ensure the tag with your Name, SEID and received date is attached.

(7) After the bags have been securely tied at the top to ensure no contents can fall out in transit to the Final Candling area, the "runner/sweeper" transports them to the Final Candling area. Stage and work the bags in received date order. Ensure that the bag is in good condition (no visible holes) before you begin extracting.

(8) SCAMPS defines Flats/Fats based on the size or thickness of the envelope and the capability of the machine to sort and slice it. However, for Extraction of the contents and Candling purposes, follow guidelines based on whether "see-through", the Extractor's ability to easily cut/slice the envelope easily and quickly, or if the fabric content of the envelope is designed for contents to slide out (which are usually the ones with more plastic content than paper). Always remember that the purpose of Candling is to ensure that no contents are left in the envelope. Final Candlers may identify envelopes that are not sliced on three sides, but the harm to the taxpayer is when items are left in the envelope and not processed timely.

(9) Final Candling has several definitions based on the type of envelope, but it is the final search prior to destruction to find any remaining contents following Extraction.

1. Final Candling of all "see-through" envelopes is when envelopes that are sliced on one side are again passed over a light source which meets the minimum standard (on a Final Candling or Extracting Table). If "see-through" envelopes are sliced on three sides, then only check to ensure all contents are removed. This can be performed with, or without a light source.

2. If you are unable to "see through" the envelope using a light source, then manually search the envelope for any remaining contents. If the envelope is a "heavy duty" bubble material, cardboard, or thin plastic, ensure that it was sliced on three sides and all contents extracted.

3. If the envelope is a "paper/plastic" type material, manually search the inside to ensure no contents remain.

4. Place "fuzzy padded" envelopes in a separate bag. Manually search inside the envelopes for any remaining items and drop them back in the same bag, or other bags, ready for destruction. Do not intentionally put the envelope on the table. Try to prevent spilling the dust on the table surface.

(10) An employee in the Restricted Area (Campus Support) performs Initial Candling and Final Candling. During Initial Candling, one clerk passes envelopes over the light source while another individual is nearby or in the same unit/group. Final Candling is generally performed at large Final Candling tables, but can be done at an Extraction table. Final Candling is performed no later than three business days after Extraction (five business days during Peak Processing) to meet your Campus Deposit Timeliness Measure.

(11) Boxes, carts, crates, etc., must not block the view of any employee performing Final Candling work. Any employee performing Final Candling remains in clear view of another employee and both are stationed in the Restricted Area. These Final Candling rules apply whether performed at the big tables, or at Extraction Tables. Consider the layout of the restricted area when seating employees to ensure maximum visibility during Final Candling.

(12) If the light on your Extracting Table or Final Candling Table appears dim, or dimmer than normal, contact your Manager to perform the light meter test. If not meeting the minimum standard of 174 FC (Foot Candle) or greater, move to another table until a new bulb is installed.

(13) Clerks identify any Non-Remit item or envelope found not properly sliced during Final Candling. These items or envelopes are given to management to provide feedback to the Extractor. Attach the Extractor's Identifying Tag to the item when routed to the Manager. The Manager determines the disposition of any item found. Non-Remit items are not required on the Form 13592, Final Candling Log.

(14) The employee or designee records all Remit items on Form 13592, Final Candling Log, and dropped in the locked, secure container. Ensure that any checks/money orders found are properly overstamped and attached to the identifying tag (must include extractor's SEID, the official Received Date, etc.)"Double paper clip" the tag and remit item(s) together at the top and side before dropping into the secure container. There are two options for completing the Final Candling Log. In either case, do not record the items until you have completed candling the entire bag:

1. The employee (Candler) who found the remit item completes the entire line entry on the Form 13592, including time when the information was completed, or

2. The employee who found the remit item only completes date and time, their SEID, and amount. At the manager's discretion, the manager, or designee can complete it for the employee. The Designee opens the locked container, extract the contents and match up the SEID from the tag and amount on the check, and complete the remaining line items. The Manager (or designee) signs in the "RC Initials and Date" column to verify all line entries against the contents.

   Note: According to IRM 1.4.6.3.1, Minimum Protection Standards (MPS), (3), a locked container is "any metal container with riveted or welded seams which is locked and to which the keys and combinations are controlled".

3. Deposit any remit $5,000 or greater on same day as discovered, if found before the cut-off for the daily Deposit. Establish a local procedure to notify the Manager that a large remit has been found. See IRM 21.1.7.6.7, Candling Procedures, (17). Once Deposit has signed for the Remits, give the Bag Tag to the appropriate manager to provide Feedback to the Extractor who left the remit inside the envelope.

(15) The Manager reviews the Form 13592, Final Candling Log and validates that all available information is correctly entered and remittance amount matches the content found. The employee who found the remit completes the following columns on the Form 13592 in non-erasable ink:

• Today's Date - Enter the date and time in the first and last entry and draw a line for the ones in between, since you can only use one day per sheet.

• Item Discovered Name/TIN - Enter Name Control and last four digits of the TIN or abbreviate name to shorten the entry, as long as the Manager and Deposit can match the remit to the Taxpayer.

• Name/ID Number of Identifier - It is suggested that you use SEID or some type of Employee Number, instead of Name.

• Employee Name/Number - It is suggested that you use SEID or some type of Employee Number, instead of Name.

• $ Amount Identified - Write the amount legibly. It is not necessary to complete the Total Amount at the bottom of the page, unless local management wants it.

(16) The Manager completes "RC Initials and Date" column, then make a photocopy. The Manager takes the Original and Photocopy of the log, along with the remit(s) to the Deposit Function. Perform this transfer of remit(s) to Deposit as many times in a day as necessary to ensure timely deposit rules are met. Transfer remit(s) at a designated time set by Deposit that allows them enough time to process the payment through RS-PCC. Secure all remaining remits found in Final Candling after the last daily transfer in a secure box or designated area temporarily, or overnight. Deposit any remit of $5,000 or more on same day discovered, if possible. Take the previous day's remit items to Deposit the following day in the first transfer. Make every attempt to get your Friday finds to Deposit in time for them to process them. Be especially careful that only small volumes of Candling finds are held over a weekend, especially a holiday weekend.

(17) Upon receipt of the Remit(s) and the Log Sheet, a designated Deposit employee initials and date the original copy of the Form 13592 log, indicating receipt of the Remit in the "Deposit Initials and Date" column. Leave the photocopy of the log with Deposit function and return the original signed (initialed) copy of the Form 13592 log sheet book to the Final Candling area. You can continue filling up the entire page if it is the same workday. If the sheet is full, another sheet started, or more than one sheet was needed for the same day, mark the sheets "Page 1 of X", etc., at the end of the day, or before starting a new sheet the following workday.

(18) Keep Form(s) 13592, Receipt and Control Final Candling Log, in the Final Candling area for recording any contents found during Final Candling. Keep all logs in one logbook separated by Month tabs in consecutive date order. Review the logbook monthly. Retention period is one year, including the current month for the log sheets.

(19) After Final Candling, place the envelopes in secure containers prior to destruction, recycling, etc., The manager instructs you where to place the containers of empty envelopes, adhering to guidelines in IRM 1.4.6.5.17, Disposition and Destruction. Do not use the empty envelopes for any purpose, such as storing items, displaying on the wall as a "Job Aid", etc., Refer to IRM 10.5.1.4.1, Employees/Personnel.

(20) Candling Equipment Maintenance - (for Management Officials Only)

1. Adjust candling equipment, on both initial and final candling tables, as necessary, to maintain maximum envelope recognition.

2. Maximum envelope recognition is determined by the measurement of foot candles (FC) through use of a light meter. The light source must meet the minimum standard of 174 FC on all Extracting Tables and Final Candling tables, whether they are in use, or not. The lights must meet the standard at all times. Replace bulbs that do not meet the minimum requirement.

3. Test the candling equipment twice yearly. Ensure testing is completed prior to peak time-frames.

   Note: This is a minimum standard. The individual campus can increase reviews at their discretion based on findings.

4. Management or designated Management Official verifies lights are meeting minimum requirements and complete Form 14001, Candling Equipment Review Log. If lights do not meet minimum requirements, document actions taken to correct the deficiency on the log. Retention period for Form 14001, Candling Equipment Review Log, is one year, including current month.

   Note: Annotate “Not in Use” when envelopes are sliced on three sides and the candling light is not used at the time of the review.

(1) Attach envelopes to the back left side of returns or documents in a vertical position ensuring postmark is facing outward. When envelope is too long, attach in a horizontal position.

(2) If you attach the envelope to a tax return or correspondence, you must slice the envelope on 3 sides or pass the envelope over the light on an Extracting table.

(3) For the larger USPS, FedEx, UPS, etc., envelopes/fats/flats/packages, you can either: tear the shipping label off of the envelope/box and attach to the back of the return in the upper left with the postmark/shipping label facing outward, tear off the back side of the envelope, fold the remainder in half, and attach to the back of the return with the postmark/shipping label facing outward.

(4) Always attach envelopes and stamp received date on the following:

1. Fiscal year returns

2. All Form 1040 series marked "KIA"

3. All Form 720

4. Automated Collection system (ACS) mail and Compliance Services Collection Operations (CSCO)

5. Delinquent Returns

6. Prior year and Statute Returns

7. Returns missing entity information

8. Centralized Insolvency mail

9. Responses to IRS initiated mail, such as CP notices, "C" Letters, Forms, and Balance Due notices - place the IRS notice, letter, or form on top.

   Exception: If CP 211A is attached to an Exempt Organization (EO) return Form 990, Form 990-EZ, Form 990-PF, Form 990-T, Form 990-BL, Form 1041-A, Form 4720, Form 5227, Form 6069, or Form 8870), move the CP 211A to the back and route to Ogden Submission Processing.

10. All correspondence, including taxpayer initiated correspondence or correspondence written on behalf of the taxpayer from a Tax Preparer, Accountant, etc.

11. All BMF returns, except only late filed Form CT-1, Form 940, Form 941, Form 943, Form 944, and Form 945 series

12. Letters 2566 (SC/CG), Letter 2566R, 3219-N (SC/CG), pink Form 3531, or any attachment indicating "ASFR"

13. All Form W-7, Form W-7A, and Form W-7(SP)

    Note: When a Form W-7/Form W-7(SP) is attached to a Form 1040 series return(s), always date stamp Form W-7 and all returns, and attach the envelope to the return with the earliest tax period (transship to Austin Submission Processing Center (AUSPC).

14. All amended returns, including Form 843, Form 1045, Form 1139, Form 8379, and Form 8849

15. Undeliverable mail

16. Form 8857, Request for Innocent Spouse Relief, prior to transshipping to CSC

    Note: If a Form 8857 is attached to a return, keep together and date stamp both.

    Note: If a Form 8857, Innocent Spouse Relief, is attached to a notice/letter (front or back), detach it and write "Detached F 8857" on notice/letter and date stamp both. "Expedite" the Form 8857 to CSC, Stop 840F. Route correspondence to appropriate function.

17. Any return with a notation of "6020(b)", a "TC 59X" or "ICS"

(5) When multiple returns or documents are received in one envelope and each requires an envelope, attach envelope to oldest tax period return and stamp the received date. On the remaining returns, use a Dual Date stamp or stamp the postmark date on the others on the top left side margin with the earliest postmark date shown on the envelope and the received date in the normal area. For envelopes that do not specify the postmark date or drop-off date, refer to IRM 3.10.72.6.2.4, Determining Postmark Date, to determine the postmark date to stamp.

(6) When any "Amended Return", "Claim for Refund", or "Request for Abatement" (e.g., Form 1040-X, Form 1120-X, Form 720X, Form CT-1X, Form 941-X series, Form 1045, Form 1139, Form 8379, or Form 8849) is received:

1. Staple envelope to the back left side of the form.

2. Stamp the received date on the form.

3. Attach Form 843 to back of returns, when received with amended returns. Do not process separately. Do not detach duplicates or copies from returns.

(1) Take the following actions for any tax returns received in an envelope addressed to IRS which should have been filed with a state or local jurisdiction, the District of Columbia, the Commonwealth of Puerto Rico, Guam, Virgin Islands, Northern Mariana Islands, and American Samoa or any possession/territory of the United States.

(2) With-Remit: When a federal return is received with state mail or correspondence for the State:

(3) Non-Remit: When a Federal return is received with state mail:

(4) Route all loose State tax returns, as well as a taxpayer's State e-file form(s) such as Form 8453, Form 8453-OL, or Form 8454 to the appropriate state.

(5) Route all misdirected State mail to the appropriate state, unless a copy of a State tax return, or other State documents is attached to one of the following. If attached, keep together and route to the appropriate function.

1. CP 2000

2. Collection letters

(6) When erroneously mailed/delivered returns to a state agency are received by IRS with an envelope that is addressed to state agency, then date stamp the return with IRS received date and attach the envelope. If no envelope is available, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ date stamp return and consider not timely filed.

(7) Envelopes addressed to IRS that are erroneously delivered by postal service to the state taxing agency, are considered timely if:

1. Envelope postmark is timely, or

2. Envelope is missing, but State agency received date is timely.

(1) When U.S. currency is received in any amount in the Extracting function, it must immediately be taken to the manager.

1. The discoverer and manager counts the currency.

2. The manager prepares Form 4287, Record of Discovered Remittances, to record the finding of the currency. The form preparation is self-explanatory.

3. The discoverer and the manager must initial the recorded entry on the Form 4287. The manager must place the currency with the related return or document with which it came, in an envelope with a notation that corresponds with the entry on the Form 4287. The manager must place the envelope in a lockable container kept in their custody in accordance with IRM 10.2.11, Basic Security Concepts. Only the manager and a designated employee are permitted to have the keys/combination to the lockable container.

(2) If Debit Cards are returned by another taxpayer (delivered to an address where recipient does not reside) or intercepted by the USPS (items returned in a USPS envelope and contain a note indicating "possible fraud"), (do not slice the envelope from the debit card company). If the envelope was sliced, staple or tape it back together.

1. Date stamp the front of the envelope (below the Return Address) if intercepted by the USPS. If returned by another taxpayer, date stamp the correspondence, attach envelope, and date stamp the front of the debit card envelope.

2. Photocopy the front of the debit card envelope showing both addresses (Return Address and Recipient's address) and date.

3. Complete a Form 3210, Document Transmittal, indicating the total volume of envelopes/debit cards and mail the complete package (e.g., all photocopied pages and original debit card envelopes) to Fresno.

4. Hold the items in the safe or lock cabinet, if unable to meet the UPS deadline for pick-up on that day.

5. Use the following address to mail Debit Cards to Fresno:

Internal Revenue Service

3211 S Northpointe Dr

Fresno, CA 93725

Stop 23101

ATTN: Jeff Cole

(3) When any item of value, other than U.S. currency is discovered, see IRM 21.1.7.9.17, Unacceptable Payments. An item of value can be gold, silver, jewelry, savings bonds, postage stamps, Treasury notes/bonds, stocks, etc.

(4) Foreign currency is not acceptable for payment of federal income taxes. Transship foreign currency to Submission Processing.

(5) When postage stamps are received in amounts less than $3, cross through and permanently affix stamps to related return or document and retain in regular work-flow.

(6) A teller from the Deposit Function is responsible for collecting the locked container contents. If the discovered item(s) is not retrieved at least once daily, per shift, the Extracting Manager informs the Deposit Manager. The Manager opens the envelope(s) and verifies the content with the teller. The teller initials and dates the Form 4287 that the items listed were received. The Manager retains the duplicate copy as proof of discovery and gives the item to the Deposit Function with the other 2 parts of the Form 4287.

(7) Refer to IRM 3.8.46, Discovered Remittance, for complete processing instructions.

(1) When a Refund Anticipation Loan (RAL) check is intercepted and returned by the bank, route the payment to Integrity and Return Verification Operation (RIVO) at the address below on a separate Form 3210, Document Transmittal by Overnight Traceable Mail Delivery. In the remarks section of the Form 3210 write "Anticipated Loan Check".

Internal Revenue Service

Attn: RIVO External Lead Manager

Post Office Box 219981

Kansas City, MO 64121

(2) Whenever a taxpayer returns a RAL check with correspondence indicating that ID Theft may be involved, (typically in these cases, the taxpayer claims they were not entitled to the refund) or if a Return Integrity and Verification Operation (RIVO) issued letter (i.e., 4115C or 4464C) is attached, route the check and correspondence to the following address on Form 3210 by Overnight Traceable Mail Delivery.

Internal Revenue Service

Attn: RIVO External Lead Manager

Post Office Box 219981

Kansas City, MO 64121

(1) If remittance, tax return, or document indicates the payment is for the erroneous portion of a refund that the taxpayer believes is too large an amount, or any credit the taxpayer feels they are not entitled to, transship to IVO at the address below on Form 3210.

Internal Revenue Service

Attn: RICS External Leads Manager

Stop 23101

Post Office Box 219981

Kansas City, MO 64121

(1) Automated Collection System (ACS) mail is usually identified upon receipt through the special ACS post office box. Sort and route all imperfect ACS mail with-remit or payment with indication of "levy" to Payment Perfection (including the Source Document or a copy) for IDRS research to post to the earliest Collection Statute Expiration Date (CSED). Sort and route all non-remit ACS mail to ACS Support.

(2) The designated Post Office Boxes for ACS mail are:

(3) Always date stamp ACS mail and attach the envelope. If correspondence or multiple forms with multiple remits come in the same envelope, try to match up the individual remit with the source document, then route to Deposit in the correct order.

(4) In addition to the unique PO Box for ACS mail printed on the notice, ACS mail is also any Form 668-A(c), Form 668-W(c), Form 668-W (ICS), Form 8519, or LT/LP letter.

(1) Taxpayers may submit a returned Advance Child Tax Credit (Advance CTC) payment as a personal check, money order or Treasury Check.

(2) Post repayments of an Advance Child Tax Credit payment made by personal check or money order with a TC 670 designated payment code (DPC) 63. The DPC 63 triggers a systemic reversal of the credit reference number (CRN) 272. The posting of the payment with DPC 63 stops future payments from going out. Post the payment to the 2021 tax year module.

(3) If a taxpayer returns a Treasury Check with a check legend indicating "Advance Child Tax Credit", forward the Returned Refund/Rebate Check along with any document(s) to the Refund Inquiry Unit in a sealed envelope or container using Form 3210, Document Transmittal. Form 3210 must list the following information from each check; check symbol, check number, and amount. If the Refund Inquiry Unit is located in another building, seal the Returned Treasury Checks in an envelope and place in a lockable canvas bag or container, or double wrap and double seal in an opaque paper envelope or box.

(4) Scan correspondence submitted with repayment of the Advance CTC to CII.

(5) See IRM 21.6.3.4.1.24.2, Advance CTC, for additional information on the credit.

(6) If a taxpayer returns a personal check or money order indicating they received a direct deposit in error (intended for a different taxpayer), transship the payment and any correspondence to a tax processing center to post the payment to Unidentified.

(7) Route returned Treasury Checks from a taxpayer who received it in error to Refund Inquiry and include any correspondence submitted with the check.

(1) Taxpayers may submit a returned Economic Impact Payment (EIP) as a personal check or money order with a notation indicating the return of "EIP20XX", "Economic Impact Payment", "stimulus", etc.

(2) Process the returned payment as a TC 670 DPC 65 with a secondary TC 570 to Tax Year 20XX tax module for the appropriate TIN. If the EIP was issued on a joint tax return with a deceased individual, then post the repayment to the surviving spouse’s 20XX tax module, where the refund transaction posted.

(3) If a taxpayer returns a Treasury Check with a check legend indicating “Economic Impact Payment”, forward the Returned Refund/Rebate Check along with any document(s) to the Refund Inquiry Unit in a sealed envelope or container using Form 3210, Document Transmittal. Form 3210 must list the following information from each check; check symbol, check number, and amount. If the Refund Inquiry Unit is located in another building, seal the Returned Treasury Checks in an envelope and place in a lockable canvas bag or container, or double wrap and double seal in an opaque paper envelope or box.

(4) If a taxpayer returns a Debit Card indicating “Economic Impact Payment”, forward the Returned Debit Card along with any document(s) to Fiserv/Metabank in a sealed envelope or container using Form 3210, Document Transmittal. Form 3210 must list the Debit Card Number. Forward to Fiserv at this address: Fiserv Attn: RAPID 7007 North 97th Circle Omaha, NE 68122.

(5) If a taxpayer sends in a check for $7.50 with an indication the payment is for replacement of an economic impact payment debit card, return the payment to the taxpayer using Letter 1687C, Unidentified Payment/Credit, containing the following selectable paragraphs (or Letter 8121 using just the verbiage):

• G We received a payment of $[15 12$] on [15 13D].

• X [46 385V] variable paragraph with the following verbiage: We are returning your payment because we could not process it. You may request a free replacement EIP Card through MetaBank Customer Service by phone at 800-240-8100 (option 2 from main menu). The standard fee is waived for the first re-issuance of any EIP Card. If you have any additional questions, you may contact MetaBank, N.A. at 800-240-8100, or visit EIPcard.com.

• Include Enclosure paragraph f [73 25V] with entry "Your payment".

(6) If a taxpayer returns a personal check or money order for a direct deposit they received in error (intended for a different taxpayer), transship the payment and any correspondence to a tax processing center to post the payment to Unidentified.

(7) Route returned Treasury Checks from a taxpayer who received it in error to Refund Inquiry and include any correspondence submitted with the check.

(1) When a remittance is received with documentation stating it is for repayment of the First-Time Homebuyer Credit, process the payment with the following:

1. TC 670/570

2. MFT 30

(1) Remittances received with an overpayment notice (CP 12, CP 12M, CP 13, or CP 24), post these payments with a TC 670/570.

(1) If Form 1040NR has an SSN and/or the "Individual" box is checked, process as IMF:

1. TC 610 and MFT 30

2. When remittance processing is completed, transship Form 1040NR and all attachments to Austin Submission Processing using a Form 3210.

3. Date stamp Form 1040NR.

4. Include a copy of the remittance with Form 1040NR.

(2) If Form 1040NR has an EIN and/or the "Estate or Trust" box is checked, date stamp the return and transship return with payment using Form 3210 to Kansas City for processing as NMF.

(1) Form 1041-T, Allocation of Estimated Tax Payments to Beneficiaries, received alone with remittance:

1. Make copy of Form 1041-T as the source document.

2. Route original Form 1041-T to Image Control Team (ICT).

3. Process payment to MFT 05 and use TC 610.

(1) Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes, is received with Form 941, do not detach. Route Form 941 and Form 4219 to Submission Processing. Process payment through RS-PCC as follows:

1. TC 610

2. MFT 01

3. Tax periods 03, 06, 09, and 12

(2) Form 4219 received without Form 941, process payment using tax information from Form 4219. Use EIN from Form 4219, line two, and tax period from line four. Process payment through RS-PCC as follows:

1. TC 670

2. MFT 01

3. Forward Form 4219 to appropriate function

(1) When Form 9465, Installment Agreement Request, is received with remittances, process through RS-PCC as follows:

1. Process a copy of page one of Form 9465 as the source document.

2. Process payment with a Transaction Code (TC) 670 unless the Installment Agreement request is for a module with a zero balance and there is a TC 922 or TC 420 indicator. If the installment agreement is for an advanced payment of deficiency, use TC 640. See Exhibit 21.1.7-7, Valid Primary Transaction Code for Remittance Strategy for Payments via Paper Check Conversion (RS-PCC) Processing.

3. MFT various

4. Forward Form 9465 to Compliance Services Collection Operations (CSCO). See IRM 3.10.72.16.5, Special Handling of Collection Forms - Form 9465, Form 433 Series, and Form 2159, Payroll Deduction Agreement.

   Exception: If Form 9465 is received with original Form 1040 series detach Form 9465 and write "detached Form 1040". Make a copy of Form 1040 and process payment with TC 610. Route Form 9465 to CSCO and Form 1040 to Submission Processing.

(2) Campus Support should not transship Installment Agreement User Fees to Submission Processing sites, unless they are unable to process the payment through RS-PCC. Apply the full amount of the payment to the taxpayer's account using the appropriate payment Transaction Code.

(1) Automated Collection System (ACS) mail is usually identified upon receipt through the special ACS Post Office box. See IRM 21.1.7.6.13, Sorting and Routing Automated Collection System Mail, (2), for a list of special ACS Post Office Boxes. Sort all imperfect ACS mail with payment with indication of "levy" and route to Payment Perfection.

(2) ACS payments can be defined as:

1. Payment received with a Form 668-A, Notice of Levy. Generally, this is a one time garnishment to the taxpayer’s bank account that is sent to the IRS by a financial institution as a third party check.

2. Payment received with a Form 668-W, Notice of Levy on Wages, Salary, and Other Income. These payments are remitted to the IRS through the taxpayer's employer as a third-party check.

3. Levy payment received without a Form 668-A or 668-W addressed to the special ACS Post Office box.

4. Federal Agency Levy payment that are issued on Department of the Treasury checks.

   Note: If overstamping is necessary, be careful not to obscure the taxpayer's SSN.

5. Third Party payments received with obsolete IRS ACS PO Box addresses that have been forwarded by the United States Post Office to one of the consolidated ACS sites. Treat these payments as if they were received directly in the Consolidated ACS sites PO Box. Follow all the procedures and definitions outlined in this section when processing these payments.

6. Payments received from the taxpayer on a personal check, cashier’s check, or money order and the taxpayer indicates it is intended as an ACS payment.

   Note: Do not apply a Designated Payment Code (DPC) to a payment received from the taxpayer.

(3) Remittance received with notice, form, or correspondence process using the following procedures:

1. Edit the source document with missing information.

2. Annotate source document with the appropriate DPC. See IRM 21.1.7.9.7.1, ACS IDRS Manual Research for Payment Perfection, (6).

3. Make copy of source document and route change of address information and correspondence to the ACS Unit in Collection.

   Note: If a notice, form, schedule, or correspondence does not require any further handling, do not make a copy. Process the payment with the attached document.

(4) For third-party payments received with Forms 668A(C) and 668W(C), 668W(ACS), Notices of Levy, process as follows:

1. Edit DPC 05 and applicable TC.

2. Review multiple period levies to determine appropriate tax period.

(5) See IRM 3.8.45.10.4, Automated Collection System (ACS), for more guidance.

(1) Preparing payments for processing:

1. Remove paper clips, all staples, and check stubs from check and document.

2. Green rocker original and make a copy of first page and send copy with remittance.

3. Detach vouchers/stubs, if present, and process as coupon. If a notice voucher/stub is used, ensure the IRS received date is stamped on both the notice and voucher/stub.

4. Place correspondence in basket labeled Correspondence.

5. Edit original return in the upper left corner of the return with a green mark.

6. Make a copy of first page of original return and send copy with remittance.

7. Batch work in batches not to exceed 25 documents.

8. Batch each remittance of $50,000.00 or more by itself in a separate batch.

9. Run a calculator tape totaling the batch and attach to Form 1332-BBTS, Block and Selection Record.

(2) To process payments through RS-PCC, verify all payments contain all of the following:

• Name Control - Document 7071, Name Control Job Aid for Individual Master File (IMF) Taxpayers or Document 7071-A, Name Control Job Aid - For Use Outside of the Entity Area

• SSN or Employer Identification Number (EIN)

• One or more Master File Tax (MFT) Code - Exhibit 21.1.7-6, Master File Tax Code

• IRS received date

• One or more tax periods

• One or more remittance

• One Primary Transaction Code - Exhibit 21.1.7-7, Valid Primary Transaction Code for Remittance Strategy for Payments via Paper Check Conversion (RS-PCC) Processing

(3) Use the appropriate Designated Payment Code (DPC) with input of TCs 640, 670, 680, 690, 694 and 700 unless the DPC is 00. It is not required to enter DPC 00 into RS-PCC. Use the DPC Codes as follows:

• TC 640, DPC is 00, 01, 02, 12 or 99

• TC 670, DPC is 00 through 11 or 99

• TC 670, DPC is 02, 09, 33, 34, or 35 for OIC payments

• TC 680, DPC is 00, 01, 03, 06, 07 or 99

• TC 690, DPC is 00, 01, 03, 06, 07, 09 or 99

• TC 694, DPC is 00, 01, 03, 06 or 07

(4) The valid secondary transaction codes for RS-PCC are listed below:

(5) Campus Support access Batch Block Tracking System (BBTS) to obtain a Remittance Processing System Identification (RPSID) number for each batch of work and print Form 1332- BBTS, Block and Selection Record, and Form 9382-BBTS, Batch Transmittal. See Exhibit 21.1.7-14, Generate Remittance Processing System Identification (RPSID) Number, to generate a RPSID number.

(6) Deliver payments with Form 1332-BBTS and Form 9382-BBTS to Remittance Strategy for Paper Check Conversion (RS-PCC) area for processing.

(7) Maintain a log book with the RPSID ranges. This allows the user to know the next range to print for a category. The retention of the logbook is one year after end of the processing year.

(1) Make a copy of the form to use as a source document and route the original return to appropriate area for processing. Follow the procedure below for processing the payment:

(1) This section provides general guidance only for Payment Perfection function within Campus Support.

(2) The Payment Perfection function within Campus Support performs analysis and research on remittances and returns/documents that require additional preparation prior to depositing money. They ensure all taxpayer information is available to credit taxpayer accounts. Checks for $50,000 and over are identified as a large check and receive priority handling. Process each of these checks by itself in a separate batch through RS-PCC.

(3) Route all documents that require additional perfection before depositing the money through Remittance Strategy for Paper Check Conversion (RS-PCC) to Payment Perfection function for IDRS research.

(4) See IRM 21.1.7.10.1.12, Checks that Cannot be Processed Through Remittance Strategy for Paper Check Conversion (RS-PCC), for payments that cannot be processed through RS-PCC.

(1) Preparing Payments for transshipping:

1. Sort remits by receiving site.

2. Remove all staples from checks and correspondence.

3. Detach vouchers/stubs, if present, and process as coupons. If a notice voucher/stub is used, ensure the IRS received date is stamped on both the notice and voucher/stub.

4. Green rocker original and make copy of first page. Send copy with remittance.

5. Place correspondence in basket labeled Correspondence.

6. Prepare a separate Form 3210, Document Transmittal, for each type of form.

Note: If a notice, form, schedule, or correspondence does not require any further handling, do not make a copy. Transship the payment with the attached document.

Example: Taxpayer returns an IDRS letter with a payment, but taxpayer has not written any information on the letter. Do not make a copy of the letter. Transship the check and use the letter as the source document.

(2) See IRM 21.1.7.12, Transshipping Payments, for additional information.

(3) Check to determine if a name and TIN are present on attached correspondence or check. It is not necessary to forward payments for research if a TIN and name are present. The document or envelope can be utilized as the payment source document. Forward these payments to the Form 3210 preparation area for transshipment. If TIN and name are not present, forward to Payment Research area.

(4) Payment Preparation area photocopies any correspondence/claims necessary for payment voucher and/or tears off necessary coupons for payment voucher.

(1) Overstamp all payee lines "United States Treasury" at the point of extraction, except for the following:

• U.S. Treasury

• US Treasury

• United States Treasury

Note: The abbreviation "Treas" is acceptable when used in conjunction with "United States" or "U.S."

• Internal Revenue Service

• Department of the Treasury

• Department of Treasury

Note: The abbreviation "Dept." is acceptable when used in conjunction with "Treasury".

(2) See Exhibit 21.1.7-4, Overstamping.

(1) If remittance is not made payable to the United States Treasury, or one of the acceptable payees listed in Exhibit 21.1.7-4, Overstamping, return the remittance to the taxpayer with Letter 4630.

(2) See IRM 21.1.7.6.9, Tax Returns Addressed to IRS Which Should Have Been Filed With State/Local Jurisdictions, if remittance is received with state or local tax return.

(1) Mail-opening equipment may mutilate checks during processing. When this occurs, remittance processors tape the check back together and place in a transparent sleeve. Financial institutions determine if a mutilated check may be processed.

(1) Payment Perfection receives all Government Checks from the Extraction Unit that have been stamped below the "Pay to the order of" line with the following statement: "UNLESS FOR CREDIT TO THE UNITED STATES TREASURY, THIS INSTRUMENT IS NON-NEGOTIABLE".

(2) Payment Perfection separates the valid government checks for payment of taxes from the returned refund checks.

(3) All remittances where the payee line is made payable to the United States Treasury, Internal Revenue Service, Commissioner, Department of the Treasury, Social Security Administration or variations of any agency or department of the United States Government should be construed as a payment to the United States Government.

(4) Process the valid government checks for payment of taxes through normal processing.

(5) Forward the Returned Refund/Rebate Checks, along with any document(s), to the Refund Inquiry Unit with Form 3210, Document Transmittal. Form 3210 lists the following information from each check:

• Check Symbol

• Check Number

• Amount

(6) If an endorsed returned Refund/Rebate Check accompanies a valid payment of taxes, process as follows:

1. Prepare a posting document for the valid payment of taxes and process through normal processing.

2. Apply the payment to the taxpayer's account with TC 670 and TC 570 or TC 640 with CP 2000.

(7) The Supervisor conducts Managerial reviews document at least quarterly to ensure adherence to internal controls for the security of the returned refund checks forwarded to Refund Inquiry on Form 3210. Management may, at their discretion, conduct these managerial reviews at more frequent intervals. The review ensures all Form 3210 sent to Refund Inquiry are received back and acknowledged with a signature from the appropriate Refund Inquiry official.

(8) See IRM 21.1.7.6.1, Extraction of Envelope Contents with Remittance, for additional information on return of government checks with indication of ID Theft for Fraud.

(9) See IRM 21.1.7.9.25, Non IRS Return Refund Checks, to return non IRS refund checks

(1) Payment Research researches correspondence and IDRS for identifying information. See IRM 21.1.7.9.10.2, Basic Manual IDRS Research for Payment Perfection.

(2) Clerk reviews payments for entity information using the following IDRS command codes. Refer to the SERP IDRS Command Codes Job Aid:

• INOLE

• IMFOL

• BMFOL

• NAMEB

• NAMEE

• NAMEI

• NAMES

(3) If identifying entity information is found, complete documentation with the following information on IDRS print:

• TIN

• Name Control

• Check number

• Money Amount

• Clerk initials

(4) Print screen associated with entity posting information and attach to remittance.

(5) If unable to process the payment through RS-PCC, follow "Form 3210 Preparation" procedures.

(6) If identifying entity information is not found, or does not match the remittance:

1. Photocopy remit and any attachments.

2. Complete Form 3210, Document Transmittal, with volume.

3. Attach original remit(s) and any attachments to Form 3210.

4. Transship to appropriate site.

5. Keep photocopy(s) on file at the Campus until receipt is acknowledged from transshipping site.

(1) Unacceptable Payment of Taxes are items that the Depository Bank does not accept as payment. When any of the following items are found in the Payment Research Unit, return items to the taxpayer with a Letter 4630.

1. Gold

2. Silver

3. Jewelry

4. Stamps

5. Savings Bonds

6. Treasury Notes

7. Treasury Bills

8. Stocks

9. Treasury Certificates of Deposit

10. Promissory Note

11. Credit Cards (see 4 below)

12. Debit Cards (see 5 below)

13. Gift Cards

14. Gold Coins (other than U.S. Currency)

15. Deposit Slips or Withdrawal Slips

(2) Return the items of monetary value of $10 or more by certified mail, and items under $10 by regular mail within 24 hours of receipt. Process accompanying returns/documents as non-remit.

(3) Items of value that cannot be returned because the taxpayer cannot be identified, the taxpayer does not accept, or the items are undeliverable, are maintained in a locked safe for the current year plus three years.

1. If a claim for items being held is received from a taxpayer, return the item to the taxpayer as outlined in (2) above.

2. If the taxpayer does not claim the item of value, the Operations Manager determines the disposition of the item at the end of the retention period.

3. Record these items on Form 14012, Records of Contents of Safes/Vaults. Managers review this form monthly.

(4) Send the credit card back to the taxpayer, via certified mail, along with a letter advising the taxpayer that the IRS does not have the capability to process credit card payment transactions when the credit card or credit card information is sent in with the return. See IRM 21.1.7.6, Extraction of Envelope Contents, (10).

(5) Send the debit card back to the taxpayer, via certified mail, along with Letter 4630 advising the taxpayer that the IRS does not have the capability to process debit card payment transactions.

(6) Take extreme care to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope. See IRM 21.3.3.4.25, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors.

(1) Use the following table to determine how to process payment:

(1) Remittances of $100 million or more are not accepted from taxpayers. Return remittance to the taxpayer by overnight mail if an address is provided or by certified mail if only a PO Box Number is available. Stamp the check Non-Negotiable. Using Letter 4630, inform the taxpayer that the IRS can no longer accept a single check, money order or cashier’s check for $100 Million or more. Include instructions to follow guidance at www.irs.gov/payments for making same day wire payments or to submit multiple checks, money orders or cashier’s checks to pay their tax obligations. See IRM 3.8.45.1.3, Cash Management Responsibilities.

(2) Notify HQ Analyst Cindy Weaver by email. Include a copy of the check in the email, a copy of the extension to file if one is received, and the following:

• Campus Name

• Date Received at the Campus and if it is timely or not timely

• Money Amount

• Taxpayer SSN, Name, Contact Number and form type (1040, 4868, etc.)

• Tax Preparer Name and Contact Number

• IRS Received Date and, if received from another IRS Office, the Name of Office

• Date Returned to the Taxpayer, Address returned to, Overnight or Certified Mail Tracking Information, and any additional remarks that may be needed

(3) Retain copies of the check, forms and letter returned to the taxpayer for one year following the end of the processing year.

(4) See IRM 3.8.45.1.3, Cash Management Responsibilities, for additional information.

(1) Cash and non-cash remittances, found after the mail opening operation, are discovered remittances. Follow the procedures in IRM 3.8.46, Discovered Remittance.

(2) The discovering function sends a photocopy of the completed Form 4287, Record of Discovered Remittances, attached to a sealed envelope labeled "Campus Support Stop XXX".

(3) After opening the envelope, Campus Support takes the following actions:

(4) If no cash or items of value are found, a separate Form 4287, Record of Discovered Remittances, is prepared for each business day that no cash or items of value were discovered. "No Cash" is annotated in large letters across the Form along with the date.

(5) Retention for Forms 4287, Record of Discovered Remittances, is one year after the end of the processing year per Document 12990, Records and Information Management Record Control Schedules, Tax Administration – Wage and Investment (Job No. NC1–58– 85–10, Item 137).

(1) A multiple remittance (also referred to as "Multi") is two or more remittances received with a single return/document.

(2) When processing accompanying return/voucher/notice as the posting document, the following applies:

1. Run a calculator tape totaling the remittances and attach the calculator tape to the front of the document. Ensure the total equals the balance due on the posting document(s).

IF	Then
Remittances and return/document balance due line agree	Green rocker balance due line.
Money amounts disagree and the balance due is only partially paid	Edit the remittance amount in green to the left of the balance due line.
Money amounts disagree and the balance due is overpaid	Edit remittance amount in green to the left of the balance due line.

2. Edit "M" and the number of remittances in the upper left hand corner of all remittances and the document.

(3) If a payment posting document is needed, photocopy the original correspondence to forward with the payment. Send the original correspondence to the appropriate business function.

(4) A split remittance is one remittance received with more than one return/document and/or more than one tax period.

(5) Prepare adding machine tape for each Multi/Split return/document edited amount and total. On the same tape list, check amounts and total. Verify that both totals are equal. Attach adding machine tape to front of the first return/document.

(6) Campus Support began to process multiple/split remittances through RS-PCC on December 20, 2010.

(7) Splits and Multis may be combined if more than one return or document is received with more than one remittance. This is called a complex split.

(8) Edit "M" and the number of remittances in the upper left hand corner of both the remittances and returns/documents.

(9) Edit "S" and the number of returns/documents in upper left corner of both the remittances and returns/documents.

(10) Prepare an adding machine tape totaling all the remittances, then another adding machine tape totaling all the returns/documents. Verify both totals are equal. Attach the tapes to the front of the first document.

(1) If a Bill of Exchange or Registered Bill of Exchange is received from a taxpayer authorizing the campus to settle their account through Fedwire, send everything received to the following address:

Department of the Treasury Office of Executive Secretary
1500 Pennsylvania Avenue, NW
Room 3413
Washington, DC 20220

(2) Complete Form 9814, Request for Mail/Shipping Service, and check "Next Day Air" and "Remittances and Payments" boxes. Forward to your Shipping area.

(1) Route Offshore Voluntary Disclosure Tax Payments (OVDP) and/or amended returns (IMF Only) via overnight traceable method to the Austin Submission Processing Center for specialized processing. Send all tax payments on the day of receipt or as soon as possible the next business day to:

Internal Revenue Service
3651 S. I H 35 Stop 1919 AUSC (Remittance) or;
3651 S. I H 35 Stop 4301 AUSC (Non-Remittance)
Austin, TX 78741
ATTN: Offshore Voluntary Disclosure Program

(1) Process checks received at Campus Support for the Bureau of Public Debt by following the procedures below:

• Transship to Submission Processing.

• Prepare a separate Form 3210, Document Transmittal.

• Write Bureau of Public Debt in the remarks section of the Form 3210.

• Overstamp the check United State Treasury, if the check is made payable to Bureau of Public Debt or any other unacceptable payee.

(1) If a non IRS refund check is received from a taxpayer, mail it to:
Department of the Treasury
Bureau of Fiscal Service
PO Box 51315
Philadelphia, PA 19115-6318

(1) Payments received with information returns, such as Form W-2G, Form 1096, Form 1098, Form 1099 series, Form 5498, and Form 8038, cannot be used as a source document.

1. Follow procedures in IRM 21.1.7.9.10.3, Analysis of Payment by Payment Perfection.

2. Apply payment with TC 670, when application of payment is determined.

3. Follow transshipment procedures, when application of the payment cannot be determined.

4. Route forms to appropriate function.

(2) If a payment is received with an Enterprise Computer Center at Detroit Computing Center (ECC-DET)≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ in response to a Form 1099 Series Information Return with or without correspondence or a tax return, DO NOT apply the payment to this EIN. Return the payment to the taxpayer with a Letter 4630 or Form 8121, Return of Unacceptable Payment, with the following: We are returning your payment of [$$$] dated [mm/dd/yyyy]. The payment appears to have been made in response to our sending you a Form 1099[???] for calendar year [yyyy]. Form 1099[???] is not a tax bill; it provides information on interest income that you should report if you are required to file a tax return. Therefore, no payment is required.

(1) Correspondence stating "Stop Interest", "pursuant to IRC 6603" or "Rev. Proc. 2005-18", is processed as an IRC 6603 deposit. These payments are routed to Submission Processing and processed through Manual Deposit with 999 DLN blocking. Transship to Submission Processing on a separate Form 3210 stating "Cash Bond". Make a copy of the source document and send with payment. Route original to the appropriate function.

(1) Checks that state: "NOT FOR DEPOSIT", "EFT ONLY", "FOR DISCHARGE OF DEBT" and/or "WITHOUT RECOURSE" on the back are bad checks identified as part of a refund scheme. If you receive one of these checks, do not process. Checks marked "not for deposit" are not negotiable. Forward the non-negotiable instruments with Form 3210, Document Transmittal, to the Frivolous Filer Unit at the address below:

Internal Revenue Service
1973 Rulon White Blvd. MS 4450
Ogden UT 84201

(1) Campuses are receiving questionable remittances that resemble checks and money orders. In most cases, these remittances show the taxpayer and the "United States Bureau of Internal Revenue" as payees. The bogus remittances may include other identifying characteristics. DO NOT PROCESS ANY REMITTANCES CONTAINING THE FOLLOWING CHARACTERISTICS:

1. Unusual or no financial organization name

2. Monetary instruments printed on check quality paper or photocopying paper

3. Monetary instruments that reference Title 31 USC 371

4. No bank routing information. (All American checks have a nine digit number surrounded by symbols |:|:,e.g., |:123456789|:.)

5. A lien number

6. The words "Certified Bankers Check", "Public Office Money Certificate", "Certified Documentary Draft", "Lien Draft", "Certified Money Certificate", "Comptroller Warrant", "Do Not Deposit", "Not For Deposit", "For Setoff/Adjustment/Discharge", "EFT Only For Discharge of Debt" and "Comptroller Warrant"

7. Bank or Financial Institution does not exist or has gone out of business

8. No magnetic encoding

9. A sight/site draft that requires a service charge to process

10. Non-negotiable remittances such as a Lien draft, Certified Banker's Check, Public Office Money Certificate, Certified Documentary Draft, Comptroller Warrant and/or Certified Money Certificate

11. Personal checks drawn on the Federal Reserve Bank or any Federal Agency. The Federal Reserve Bank and Federal Agencies do not offer personal checking accounts

(2) A large majority of the bogus remittances are received by "Certified" or "Registered" mail. They may be accompanied by the following documents:

1. A letter requesting a refund for overpayment or the taxpayer renouncing his/her U.S. citizenship.

2. A document titled "WARRANT PROCESSING PROCEDURES" has been attached to several of the bogus remittances. THIS IS NOT A LEGAL OR VALID DOCUMENT. DO NOT PROCESS A REMITTANCE BECAUSE IT IS ATTACHED TO THE WARRANT PROCESSING PROCEDURES.

(3) Upon receipt of a suspicious remittance, process using the following procedures.

1. Avoid removing evidence, lifting finger or palm prints, handling the remittance, envelope and any correspondence as little as possible. Place remittance in a check saver.

2. If there is any doubt about the legitimacy of a particular payment, immediately contact your manager and the Fraud Detection Center or the local Office of the TIGTA in your Campus.

3. Do not contact the taxpayer, payer, banking institution or remitter indicated on the remittance to ascertain if the item is legitimate or not.

4. Do not refer or discuss the questionable remittance with anyone or any Agency outside the IRS. This includes supplying photocopies or faxing the item to anyone other than an authorized IRS employee.

5. In the event the Fraud Detection Center chooses not to pursue the matter, return the phony remittance to the taxpayer using Letter 4630.

   Note: Use only the last four digits of the taxpayer’s SSN on Letter 4630.

   
   In addition to including the remittance in the letter, state the Campus' Director or delegated IRS employee who has the authority to refuse acceptance of a remittance if there is doubt that it would be honored upon presentation to a financial institution. The appropriate definition is included as the basis for return of the remittance.

6. Do not issue Form 809, Receipt for Payment of Taxes, for questionable or known bogus remittance. If the remittance is deemed credible and returned to the site for processing, Form 809 may be issued at that time.

7. Prepare Form 3210, Document Transmittal for any questionable payment released to the Fraud Detection Center (FDC). Annotate on Form 3210 the taxpayer's name, TIN, type of payment (i.e., check, draft, money certificate), payment amount, Tax Form, Tax Year, Received Date, and/or any other pertinent information concerning the payment. The legible signature and title of the Fraud Detection Center employee to whom the questionable payment is released is also shown on Form 3210.

(1) Campus Support may receive Department of Justice Criminal Restitution Payments. The checks are United State Treasury checks. The top of the check has a statement "US District Court".

(2) Department Of Justice (DOJ) Criminal Restitution Payments are be processed at Kansas City. Criminal restitution payments received at Campus Support sites are be transshipped through overnight traceable mail to the following address:

Internal Revenue Service

ATTN: DOJ/Criminal Restitution Stop 6261 P-6

333 West Pershing Rd.

Kansas City MO 64108

(1) If Campus Support receives a payment made payable to Clerk, United State Tax Court in the amount of $60.00 and the taxpayer is petitioning the court, route the check and all attachment to the following address:

United States Tax Court

400 Second Street, NW

Washington, D.C. 20217

(1) Campus Support processes perfect payments using RS-PCC. RS-PCC interfaces with Electronic Federal Payment Posting System (EFPPS) that enables Campus Support to electronically process paper remittances at the point of receipt. The checks are scanned; taxpayer accounts are debited by Fiscal Service; and the posting information is sent to EFPPS for account posting.

(2) The web-based system has the capability to process split checks (one check to multiple tax modules), multiple checks (multiple checks to one or more tax modules), secondary/tertiary transactions, perform key verification, and entity validation.

(3) RS-PCC payments are identified on IDRS by the literal EFT- TRACE and a DLN beginning with the number "81," "82" or "83."

(4) Position 8 and 9, Specific Campus or TAC Site:

• 00 - Philadelphia Insolvency prior to July 2008

• 00 - All Campus Support sites for Discovered Remittance (July 2008, to February 2014)

• 01 - Philadelphia Insolvency (July 2008, to present)

• 02 - Philadelphia Perfect Mis-Direct Payments

• 03 - Philadelphia Imperfect Mis-Direct Payments

• 05 - Brookhaven Perfect Mis-Direct Payments

• 06 - Brookhaven Imperfect Mis-Direct Payments

• 07 - Memphis Perfect Mis-Direct Payments

• 08 - Memphis Imperfect Mis-Direct Payments

• 09 - Brookhaven OIC Payments

• 10 - Memphis OIC Payments

• 11 - Andover Perfect Mis-Direct Payments

• 12 - Andover Imperfect Mis-Direct Payments

• 13 - Atlanta Perfect Mis-Direct Payments (as of June 2011)

• 14 - Atlanta Imperfect Mis-Direct Payments (as of June 2011)

• 15 - Austin Submission Processing Perfect OVDP Misdirected Payments

• 16 - Austin Submission Processing Imperfect OVDP Misdirected Payments

• 17 - Austin Submission Processing OVDP Discovered Remittances

• 18 - Philadelphia Discovered Remittance

• 19 - Philadelphia Mail Perfect

• 20 - Philadelphia Mail Imperfect (Unidentified)

• 21 - Brookhaven Discovered Remittance

• 22 - Brookhaven Mail Perfect

• 23 - Brookhaven Mail Imperfect

• 24 - Memphis Discovered Remittance

• 25 - Memphis Mail Perfect

• 26 - Memphis Mail Imperfect

• 27 - Andover Discovered Remittance

• 28 - Andover Mail Perfect

• 29 - Andover Mail Imperfect

• 30 - Atlanta Discovered Remittance

• 31 - Atlanta Mail Perfect

• 32 - Atlanta Mail Imperfect

(5) If the taxpayer has designated form type, tax year, TIN (SSN or EIN), and name control, use the taxpayer's intent when applying payments. See IRM 21.1.7.9.10.3, Analysis of Payments by Payment Perfection, for additional information. Payments are processed as follows:

(6) Campus Support is responsible for taking steps to deposit checks as follows:

1. Scan payment checks.

2. Populate all the fields identified with an asterisk (*) next to the field name, after check is successfully scanned;

3. Verify the information on Form 3244 with the preparer, if there is a discrepancy in the check and corresponding form.

4. Attach a calculator tape to the batch RPSID Sheet totaling the number of checks and dollar amount. Users verify the calculator tape with total payments processed and the Batch Listing before completing the batch to ensure all payments are scanned. If a payment cannot be processed, users update the calculator tape (using a red pen) and document the RPSID Sheet. The manager or designated approver initial the change before checking complete and sending the batch for key verification. See IRM 3.17.278.12.13, RS-PCC Key Verification (KV), for KV instructions.

5. Transmit check information daily to the OTCnet via the RS-PCC System.

6. Retrieve the 215 Deposit Ticket information from OTCnet each day for the prior day’s scanned checks. Balance the deposit information with the scanned checks and the EOD Report.

7. Balance 215 Deposit Ticket daily using EOD.

(7) Campus Support identifies questionable remittances. See IRM 21.1.7.9.29, Questionable Payments.

(8) See IRM 21.1.7.10.1.12, Checks that Cannot be Processed Through Remittance Strategy for Paper Check Conversion (RS-PCC), for a list of payments that cannot be processed through RS-PCC.

(9) Campus Support management monitors workload to determine if transshipment is necessary. Before transshipping payments to Submission Processing, contact AM Headquarter Campus Support Analyst and Submission Processing (SP) Headquarter RS-PCC Analyst with the IRS received date and the volume of checks being transshipped.

(10) When RS-PCC is down, notify Accounts Management (AM) Headquarter Campus Support Analyst and Submission Processing (SP) Headquarter RS-PCC Analyst immediately.

(11) If RS-PCC is down for more than one day, transship payments to Submission Processing after contacting AM Headquarter Campus Support Analyst and Submission Processing (SP) Headquarter RS-PCC Analyst with the volume of checks being transshipped and the IRS received date.

(12) Notify the SP site prior to transshipping payments. Provide them with the number of payments, IRS received date and the date the payments are scheduled for transshippin.

(1) Checks that cannot be processed through PCC:

• Government checks not endorsed

• Third party checks not endorsed

• Checks payable in Non U.S. currency

• Foreign checks drawn on non-US Financial Institutions

• Savings Bond Redemptions

• Checks that cannot be read by PCC scanner

• Counter Checks

• Checks without taxpayers name pre-printed

• Checks with missing or incomplete MICR characters

(1) Offer in Compromise (OIC) is centralized at the Brookhaven and Memphis Compliance Campuses. Taxpayers are instructed to mail their offer to Brookhaven or Memphis based on where they reside. The following table shows the routing per state:

(2) Campus Support releases all OIC mail to the Centralized Offer in Compromise (COIC) employee co-located in Campus Support.

(3) Centralized Offer in Compromise is responsible for the following:

• Deliver payments to Campus Support for processing within 24 hours of receipt.

• Write "RS-PCC" or "PCC" on Form 3210, Document Transmittal.

• Write the offer number on the Form 3210 for each payment processed through RS-PCC.

• Prepare Form 3244, Payment Posting Voucher, for payments processed through RS-PCC.

• Forward Form 2515, Record of Offer in Compromise, Form 3210, and payment to Campus Support for payments processed through PCC.

• Forward Form 3210, Document Transmittal, Form 3244, Payment Posting Voucher, and payment to Campus Support for payments processed through RS-PCC.

(4) Centralized Offer in Compromise (COIC) is responsible for completing Form 3244, for payments processed through Remittance Strategy for Payments via Paper Check Conversion (RS-PCC) with the following information:

• SSN/EIN

• MFT

• Tax period

• Transaction code

• Transaction amount

• IRS received date

• Taxpayer name, address, and zip code

• Transaction amount

• Remarks

• Prepared by (name and unit symbol)

• DPC code

(5) When Form 3210, Document Transmittal, is received from COIC, Campus Support:

• Verifies the information on Form 3210 and signs the form

• Gives a copy of Form 3210 to COIC

• Mails any letter along with the remittance (money orders, Bank check or Gov't Check), if COIC indicates the remittance is returned to the taxpayer.

Caution: Take extreme care to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope (see IRM 21.3.3.4.25, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors).

• Process the payment(s), see IRM 21.1.7.10.3.1, Processing Centralized Offer in Compromise (COIC) Payments via Paper Check Conversion (PCC), and IRM 21.1.7.10.3.2, Processing Centralized Offer in Compromise (COIC) Remittance Strategy for Payments via Paper Check Conversion (RS-PCC).

(1) Insolvency payments or Bankruptcy Trustee checks are sent to the Philadelphia Campus Support for processing. CFO established and authorized the use of a "suspense" account for the deposit of these remittances prior to the research and application of the payment to the taxpayers’ accounts. The purpose of this process is to expedite the government's availability of funds for these large dollar payments.

(1) Quality Review reviews the following for accuracy:

• Mailing address

• Three copies of Form 3210 are attached

• Date

• Volume

• TIN (only the last four digits)

• Money Amount

• Overstamping has been completed

• Payments are in order, as listed on Form 3210

(2) After review is complete, the reviewer documents errors and provides report to manager at end of day.

(1) Separate the three copies of Form 3210, Document Transmittal.

• Keep one copy attached to payments.

• Place batch(es) in envelope and seal envelope.

• Staple second copy(s) of Form 3210 to outside of sealed envelope.

• Paper clip third copy(s) to sealed envelope.

(2) All Forms 3210 attached to the corresponding envelope are:

• Sequentially numbered

• Annotated with the transshipping box number

(3) Remove paper clipped copies of Form 3210 from envelope and retain.

(4) Place completed envelopes in transshipping box.

(5) Label box with correct site.

(6) Send to UPS station.

(1) To effectively control and monitor the transshipped documents, a log/report is maintained. The log/report includes all information concerning the shipment received:

• Number of boxes

• Volumes by return type

• Payment volumes

• Date mailed

• Date received

• Received contents (i.e., IMF payments, etc.)

(2) Special care is taken when shipping remittances to ensure the security of remittances during transit. When delivering via Overnight Delivery Request, the transshipped box has the tracking number on the request.

(3) The coordinator at the shipping site notifies, via email, the coordinator at the receiving site of the impending transshipments with details of the shipment each day (i.e., how many boxes shipped, volumes, time shipped, tracking numbers, etc.).

(1) The originating office maintains suspense copies of Form 3210 with instructions to document when the acknowledgement copy is received.

(2) Place suspense copies of Form 3210 in a review file and check daily to verify the document has been received.

(3) The acknowledged copies of all Forms 3210 received are stamped with the date received.

(4) If, after ten (10) business days for payments and twenty (20) business days for non-payments the receipt has not been acknowledged, the originator prepares a follow-up to resolve the missing acknowledgement. Employees document the actions taken. The documentation is either recorded on, or attached to, the originator’s copy of the Form 3210.

(5) Supervisors are responsible for conducting and documenting quarterly Managerial Reviews to ensure that procedures are being followed. Management may, at its discretion, conduct these managerial reviews at more frequent intervals.

(1) Form 3210, Document Transmittal, can be destroyed after one year, per Document 12990, Records and Information Management Record Control Schedules item number 91 of TAX ADMINISTRATION - WAGE AND INVESTMENT RECORDS.

(1) Source document folders are received daily from the campus work areas such as Accounts Management, Collection, Examination, etc., Folders are received in Campus Support on batch carts or in boxes. Folders contain the original source documents used by Accounts Management and Compliance employees after inputting transactions to IDRS. Separate folders are used by employees for each type of input (Doc 54, 47, credit transfers, TC 930, SS4, etc.). Process as follows:

1. Remove folders from carts, boxes, etc.

2. Sort the folders by type (e.g., Doc 54, 47, etc.).

3. Prepare Form 3210, Document Transmittal, for each input date noted on the folders. Form 3210 reflects the input date, range of employee numbers, and type of folder.

4. Box input dates separately.

5. Notate the name of the sending site on the outside of the box.

6. Notate the input date on the box.

7. Attach mailing label.

8. Mail to the appropriate Submission Processing Files. See Exhibit 21.1.7-3, Campus Files Address, for File's address.

(2) To facilitate timely shelving of source documents, areas send source document folders to the Submission Processing Files Function within five days of input.

(1) Campus work areas may request documents via IDRS input or Form 2275, Records Request, Charge and Recharge. After the applicable Campus Files site or Federal Records Center service fulfills the document request, the documents are forwarded to Campus Support for distribution. Process as follows:

• Determine the originator of the document request. Look for an IDRS number or name on Form 4251, Return Charge-Out, or Form 2275, Records Request, Charge and Recharge.

• Route to the originator at the appropriate stop number for that work area.

(1) Documents/returns needing to be refiled are received daily from the various campus work areas. Campus Support ships these items to appropriate Submission Processing Files on a daily basis. Process as follows:

• Do not sort document by type, Master File, etc.

  Note: At the time of Ramp Down, Submission Processing agreed that Campus Support was not required to sort these documents.

• Batch and rubber band.

• Do not count the batched volume.

• Prepare Form 3210, Document Transmittal.

• Box and attach mailing label.

• Mail to the appropriate Submission Processing Files, see IRM 3.5.61.1.14, Campus Consolidation - Processing of Documents.