Note:

See Exhibit 4.70.13-8 for a sample of a completed Form 3244-A for a payment made with a delinquent return. For more detailed instructions for Form 3244-A, such as for advance payments on deficiencies, see Form 4.4.24, Payments and Remittances.

For the payment received date, use the date the payment is received by the IRS. Prior to submitting the payment for processing, check that the transaction date on the Form 3244-A matches the received date of the remittance.

Photocopy the payment and original Forms 3244-A. Scan the paper copy of the check and Forms 3244-A:

Save the scanned documents as PDF files and upload to RCCMS.

If there is a paper case file, attach the paper copy of the check and Forms 3244-A to the front of the original return.

A logbook of all checks sent for processing should be maintained, including all appropriate signatures. The logbook can include copies of the check and forms sent for processing.

Paperclip the payment to the original Form 3244-A. Don’t staple or damage. If there is a split remittance, paper clip the check to Form 3244-A for the earliest tax period.

For payments hand-carried to a remittance processor, use a receipted copy of Form 3244-A in lieu of Form 3210.

Prepare Form 3210 as follows:

Prepare in triplicate.

Address Form 3210 to the appropriate address.

Indicate the return address.

List each check or other payment instrument.

List the Forms 3244-A to which it applies.

Examiner will email documents to group manager or delegate for review. The group manager or his/her delegate must:

Review Form 3210.

Compare the information on Form 3210 to Forms 3244-A.

Ensure the person who prepares Form 3244-A is not the same person who signs Form 3210.

Sign Form 3210 concurring with the package.

Place the following items in opaque double envelopes addressed to the appropriate address.

Payment paper-clipped to the original Forms 3244-A.

The recipient and acknowledgment copies of Form 3210.

Mail the package overnight using a traceable method.

Refer to IRM 10.5.1.6.9.3 for instructions for shipping, and preparing and following up on Form 3210.

For additional information on shipping procedures and PII, refer to Document 13056 and IRM 10.2.13.

If the acknowledgement copy isn't received within 3 business days:

Follow-up with the appropriate Ogden Submission Processing Center for overnight shipments.

Associate follow-up letters with Part 4 of the original Form 3210.

Document these actions in the group logbook.