Payment Processing

During a TE/GE examination, an examiner will sometimes receive a payment that must be processed. Although some payments can be made electronically, many payments are still made with a non-electronic payment method. Payments should be processed expeditiously. Generally, the examiner should prepare a Form 3244-A, Payment Posting Voucher - Examination. Most payments will need to be sent somewhere for processing, so the payment will also need to be tracked when it is sent to the other office. Since payment procedures vary depending on the situation, make sure to check for function specific procedures. This section provides general guidance for TE/GE payment processing.

Send all payments and original remittance documents directly to the Ogden Campus addresses:

Description:

Address:

Packages with remittance less than $100,000 to:

IRS STOP 1999 1973 N. Rulon White Blvd. Ogden, UT 84201-1001

Remittance is $100,000 or more.

Use Mail Stop 2003 instead of 1999. Also, send an email to the teller unit to & CTR ODN Ogden Tellers with the following information:

UPS tracking number

Dollar amount of the remittance

The city/state the package is being shipped from

Remittance of $1 million or more:

Locate the designated OSC remittance liaison on the Submission Processing Field Office Payment Processing page website to obtain the OSC liaison’s e-mail address provided in the “Phone” column.

Call, email, or EEFax the liaison that you will be sending a single remittance of $1 million or more and provide the tracking number for the overnight package containing the remittance, see IRM 5.1.2.7.1.1, Remittance Over $1M.

When addressing the Express Services Routing slip (Form 9814):

Use "Mail Supervisor" as the recipient name and recipient phone number of (801) 620- 3750 (with or without payment).

The address listed on Form 9814 should match the address on Form 3210. Make sure the proper mail stop is used.

Payments must be processed within 24 hours after receiving the payment. If you are unavailable to process a check within 24 hours, inform the group secretary or other designee:

To complete Form 3244-A and Form 3210.

How to apply the check against any liability.

When a payment is received, verify the following:

The certified check, cashier’s check, or similar instrument is payable to the "United States Treasury."

If the payee line is blank or made out to the IRS, over-stamp the check with the "United States Treasury."

A check dated in the future is referred to as a post-dated check. Do not solicit post-dated checks. If a taxpayer pays with a post-dated check, ask for a corrected dated check.

If a payment instrument must be held overnight, store in a secured locked container.