Caution:

This is a specialized task that requires access to IDRS. Only certain individuals will be trained to perform this function.

An IPAC transfer moves money from (Debit) a Taxpayer account and deposits it (Credit) into the U.S. Residency Certification Account or moves the money from the USRC account and deposits it into the Taxpayer account.

Identifying the need for an IPAC Transfer - Determining the need for an IPAC transfer is generally initiated by a taxpayer after they have received a letter stating that their application has been rejected for nonpayment. The taxpayer may provide the TE with information that their payment was made. USRC must then research the payment in the usual locations:

Pay.gov, see IRM 21.8.4.2.2.2, Electronic Payments Background.

Electronic Check Processing, see IRM 21.8.4.2.2.1.1, Clerical OTC.net Procedures.