Note:

If Form 8546 does not contain a signature by the taxpayer, send Letter 2179(P) or Correspondex Letter 2179C with FMS Form 197 to the taxpayer.

If the taxpayer requests payment via Electronic Funds Transfer (EFT), the address is also required.

If the taxpayer requests payment via EFT but FMS Form 197 is incomplete, issue a check to the taxpayer.

If the claim will be paid by check, enter the taxpayer’s mailing address on FMS Form 197 on line (5), Agency/Office Mailing Address.

When a signed FMS Form 197 is received from the taxpayer, enter a unique claim number (also called an Agency Reference Number) on each FMS Form 197 on the Claim Number line. The claim number will be the acronym for the Submission Processing Campus followed by the last two digits of the calendar year and a sequential number. For example, the first claim submitted by Kansas City Submission Processing Campus in 2015 will be KCSPC-15-1, the second claim will be KCSPC-15-2, etc.

Prepare Letter 2180(P) or IDRS Correspondex Letter 2180C to forward the claim(s) to the IRS/Beckley Office. Attach a photocopy of the signed Form 8546 and FMS Form 197.

If more than one FMS Form 197 is being sent to the IRS/Beckley Office, attach Form 3210, Document Transmittal. List the name, TIN and settlement amount of each claim on Form 3210.

Enter a unique tracking number on each Form 3210 on the transmittal code line. The tracking number will be the acronym for the Submission Processing Campus followed by the last two digits of the calendar year and a sequential number. Example: the first Form 3210 submitted to the IRS/Beckley Office by Austin Submission Processing Campus in 2015 will be T-AUSPC-15-1, the second will be T-AUSPC-15-2, etc.

Forward Letter 2180(P) or IDRS Correspondex Letter 2180C and Form 8546s and FMS Form 197 to the Submission Processing Campus Director or his/her designee. Each FMS Form 197 must be signed. Under Delegation Order 23 the Director’s authority may be redelegated no lower than to first line supervisors.

Place a photocopy of the signed FMS Form 197 in the case file.

Mail or fax letter 2180(C) or Correspondex Letter 2179C, FMS Form 197 and photocopy of Form 8546 to the IRS/Beckley Office.

Record in the case file the date the letter is sent to the IRS/Beckley Office. Return the case to the holding file described in (6) above.

Keep case files for approved claims for one year after preparing FMS Form 197. These records may then be retired to the Federal Records Center (FRC) and destroyed after 3 years per Document 12990, Records and Information Management Records Control Schedules.

If the claim meets all of the above criteria but is approved for a different amount than what is shown on Form 8546, then:

Prepare FMS Form 197 using the information provided by the taxpayer on Form 8546.

Prepare Letter 2179(P) or IDRS Correspondex Letter 2179C. Attach the original plus two copies of FMS Form 197 and a business reply envelope and mail to the taxpayer for their signature.

Notate in the case file the date Letter 2179(P) or IDRS Correspondex Letter 2179C was mailed.

When signed copies of Form 197s are received from the taxpayer, assign a claim number and place one copy of the signed FMS Form 197 in the case file.

Prepare Letter 2180(P) or IDRS Correspondex Letter 2180C and attach FMS Form 197. DO NOT attach a photocopy of Form 8546 in these cases since the taxpayer’s signature is present on FMS Form 197. Continue processing as outlined in (14)g through (14)l above.

The IRS/Beckley Office will accept both formats of FMS Form 197. Send claims to address below or submit electronic submission to CFOBFC.InvoiceLink@irs.gov or EFax @ 855-787-4385.

Internal Revenue Service Miscellaneous Programs Unit PO Box 9002 Beckley, WV 25801–9002 Overnight Address: 110 North Heber St. Beckley, WV 25802

The IRS/Beckley Office, Miscellaneous Programs Unit takes two to four weeks to process a claim. They will not notify the campuses that a claim has been paid. Campuses must wait a minimum of two weeks from the date the claim was submitted to the Miscellaneous Programs Unit before inquiring about the status of a claim. Status information can be obtained from the Miscellaneous Program Unit via written request or via telephone at (304) 254-3300.

When requesting the status by telephone or in writing (to the above address), or to CFOBFC.InvoiceLink@irs.govthe following information must be provided: the name of the SP campus, transmittal code from the Form 3210/FMS Form 197 submitted with claims to IRS/Beckley Office, Miscellaneous Programs Unit, the accurate spelling of the case name, the date the claim was sent and the amount of the award.

Claims not covered under Policy Statement 5-39 can be considered under the discretionary authority of the Small Claims Act (SCA) by the IRS Claims Manager. See Delegation Order (DO) 1-4 (Rev 1). Instruct the taxpayer to send claims to IRS Claims Manager: IRS Office of Chief Counsel, GLS P.O. Box 7410 Assoc. Chief Counsel Washington DC 20224 Overnight Address: IRS Claims Manager IRS Office of Chief Counsel General Legal Services CC:GLS 1111 Constitution Ave, NW, Room 6404 Washington DC 62204