 |
5.1.1.4
(01-24-2001)
Photocopy of Refund Check
-
If a taxpayer claims not to have received a refund
check, shown as transaction code (TC) 840 or 846 on the account, request a
copy of the refund check.
-
Use Form 4442, Inquiry Referral. Include the taxpayer's
name, address, TIN, tax form number, tax period, the amount and date of the
refund, and the collection status of the account.
-
The campus will attempt to cancel the check. Advise
the taxpayer that if the check is later found, it should not be negotiated,
but returned for cancellation.
5.1.1.4.1
(01-24-2001)
Defer Collection
-
Defer collection on the amount of the refund until
information about the check is received from Treasury. Follow up if a response
is not received within 90 days.
-
Proceed with collection on any remaining balance
above the refund amount.
5.1.1.4.2
(08-21-2006)
Forged Signature
-
If the taxpayer says the signature on the check
was forged or that the check was fraudulently negotiated, secure a signed
statement to this effect from the taxpayer and a copy (both sides) of the
cancelled check. Make two copies each of the cancelled check (both sides)
and the signed statement.
-
Forward the original of the statement and one copy of the cancelled
check (both sides) to the Campus Accounting function. Request that the accounting
function forward the information to the Financial Management Service (FMS)
for appropriate action. Request that you be informed of the action taken.
-
If FMS will not determine whether the taxpayer's signature on the cancelled
check was valid or forged (e.g. the one year period in which FMS must act
against the bank has expired) and the Campus Accounting function does not
make a timely valid or forged determination, send a copy of the statement,
cancelled check (both sides), and a recently filed return signed by the taxpayer
to the Service's forensic laboratory in Chicago for handwriting analysis .
Take action consistent with the handwriting analysis.
-
If it is determined that the taxpayer's signature on the cancelled check
was forged and the monies from the refund were not received by the taxpayer,
the amount of the refund will only be restored to the taxpayer's account if:
-
The IRS failed to send the refund check to the taxpayer's last known address
(or other address designated by the taxpayer), or
-
if properly addressed, the check failed to arrive at the address (mailbox)
to which it was addressed.
Note:
Any monies returned to the taxpayer's account in excess
of their liability shall be refunded to the taxpayer subject to the Service's
authority to credit or offset overpayments against other liabilities of the
taxpayer.
5.1.1.4.3
(08-21-2006)
Third Party Documents
-
When third party information is required, transcribe
or request copies of the pertinent information. If you need to make and pay
for photocopies, claim photocopy fees on your travel voucher.
-
Provide taxpayers with a receipt for returns or
documents when requested by taxpayers or their representatives. Use an official
received date stamp to stamp a copy of the transmittal letter or a copy of
the return or document. Do not stamp a "duplicate"
which
is completed in pencil.
Note:
Follow
third party contact procedures whenever a contact may be made with a person
other than the taxpayer regarding the determination or collection of the taxpayer's
tax liability. See IRM 5.1.17
5.1.1.4.4
(01-24-2001)
Official Received Date Stamp
-
Maintain official "Received"
date
stamps in each office where it is necessary to record received dates, such
as for filed returns.
-
When not in use, protect assigned stamps against
unauthorized or indiscriminate use. Provide the stamp with HIGH SECURITY.
The stamp should contain the following elements:
|
|
|
