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Note:

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

If you are using the Form 2424 .pdf form, you only need to fill out the top form (the one labeled “Part 1-Credit Copy PINK”). The next three forms will fill out automatically.

Emailing the Transfer Request: When the Form 2424 has been completed, email it to Beckley Finance Center.

On the Form 2424, click the “File” menu and select “Send File” in the pull-down menu.

In the “Send Email” pop-up window, make sure “Default email application (Microsoft Outlook) is selected.

Click the “Continue” button to open a new email with the Form 2424 attached.

On the “To” line, enter the following as email recipients:• Clerical Day Manager• Clerical Swing Manager• P&A Analyst• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

On the “Subject:” line, enter “U.S. Residency – IPAC” and the date in MM/DD/YYYY format.

In the body of the email, enter your name, your team number, and your manager’s or lead’s phone number.

At the top of the email window, click the “SecureZIP” tab.

In the SecureZIP tool ribbon, make sure that the “SecureZIP” and “SecureZIP Encrypt” icons are selected.

Click the “Send” button.

In the “SecureZIP Attachments” pop-up, make sure that the following boxes are checked:• ZIP• Encrypt Attachments• Include UNZIP Instructions

Click the “Next” button.

Click the “Skip” button.

Click the “OK” button to encrypt the attachment and send the email.

Logging the Transfer - When you finish sending the email, you need to record the transfer request in the IPAC Transfers logbook on the shared drive for the current year.

Go to the IPAC Transfer Logbook located on the shared drive.

Fill out the fields in the logbook.• TIN/SSN• Name on Account• Transfer amount• Date worked• Remarks (if any) - was it transferred into USRC, or out?

Save the logbook.

When you receive the confirmation number from Beckley Finance Center, you must go back into the IPAC Transfer logbook and enter in the comment section the confirmation number or the reason it was rejected.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services

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