Title 31 Monetary Penalty Assessments (KCSPC Only)

The American Job Creation Act of 2004 provides IRS the authority to impose a monetary penalty against any representative that practices before the IRS for certain conduct. Before the 2004 Act, there was only the authority to suspend or disbar a practitioner from practice before the IRS. This monetary penalty is processed under Title 31 U.S.C. 330. The volume is minimal.

Title 31 Monetary Penalty cases are exclusively handled by the Office of Professional Responsibility (OPR). OPR will enter into a Settlement Agreement similar to a Closing Agreement or a Final Agency Decision with the practitioner, firm or entity. National Office will transmit the Settlement Agreement or Final Agency Decision to the Kansas City Submission Processing Campus for an Excise tax assessment via the Automated Non-Master File (ANMF) database.

OPR will secure the payment from the practitioner, firm, or entity and prepare Form 3244-A. OPR will send the payment, a Form 3210, related Form 3244-A and a copy of the transmittal memorandum via overnight delivery as follows: Internal Revenue Service Kansas City Submission Processing Campus Attn: Manual Deposit Manager M/S 7777 Kansas City, MO 64108