Note:

Make sure to properly identify the type of taxpayer payment.

Do not solicit a payment from a taxpayer until you finish the exam and secure an agreement. If the taxpayer offers to pay before you finish the exam to stop accruing interest, accept the payment. This stops the interest accruing on the amount paid as of the date of payment.

Payments of less than $100,000 secured as "Advance Payment on Deficiency" (TC 640) - secured as part of an exam should be sent (overnight delivery) with Form 3244-A via Form 3210.

Payments of $100,000 and more secured as "Advance Payment on Deficiency" (TC 640) - secured as part of an exam require additional steps.

Email a copy of Form 3210 to &CTR ODN Ogden Tellers and your manager. Use secured email and include the following in the email:

--Date payment was mailed --Amount of payment --Name and address/post of duty of the submitter --UPS tracking number, if payment is $1 million or more --If secure email is unavailable, contact the Ogden Remittance Liaison at 801-620-3972

The payment should be sent overnight with Form 3244-A via Form 3210. Write "TE/GE over $100,000" in the upper left-hand corner on the inside envelope of the double-wrapped envelope.