Note:

On individual cases where the depositary bank has not responded after 21 days, initiate a follow-up with the bank. Cases with no response after the initial follow-up should be flagged for managerial review. Management may determine if an follow-up letter, signed by the Field Director, is needed.

Per IRM 3.0.167.5, Losses and Shortages, the Campus Director is not accountable for funds collected under a Lockbox arrangement. The campus is assigned for resolving deposit discrepancies and properly crediting taxpayers' accounts for amounts paid to the IRS through a Lockbox. Accounting employees will work through their designated contacts at the Lockbox banks to solve these problems.