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5.1.1.5
(01-24-2001)
Security and Control
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Employees are held responsible for loss or theft
of official documents if attributable to negligence or carelessness. Refer
to security guidelines in IRM 1.16.8, Physical Security Standards Handbook,
to determine the type and degree of protection to be afforded to items related
to the Collection activity. This section provides additional guidance.
5.1.1.5.1
(01-24-2001)
Protection of Work Related Property and Tax Related Records
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Protect work related property and tax related
records in your custody against loss, theft, fire, destruction, alteration
and unauthorized disclosure.
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To prevent theft and unauthorized disclosure,
do not leave work items, including remittances, unattended, even in IRS offices.
Convert cash payments to a bank draft or money order by the close of the business
day on which it is collected, or as soon as possible on the next business
day.
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While in a home, keep work related property and
tax related data under personal observation or in a locked container or room
for protection.
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When work related property and tax related data
needs to be kept in a car, lock the items in the trunk and lock the car. Exercise
judgment when deciding to store the work items in the car. If the car does
not seem to afford adequate protection, take necessary precautions to ensure
proper security.
5.1.1.5.2
(01-24-2001)
Detection of Counterfeit Money
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Collection employees authorized to receive cash
from taxpayers should be aware of techniques for detecting counterfeit money.
Literature can be obtained from field offices of the Secret Service. These
offices can also arrange for lectures to groups of employees who receive cash
payments. Management should refrain from requesting the Secret Service to
instruct personnel on an individual basis.
5.1.1.5.3
(01-24-2001)
Altered Remittances
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If a taxpayer provides evidence that a remittance,
sent or given, to the IRS was altered, refer the matter to TIGTA, Regional
Inspector General for Investigations.
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Evidence for referral includes:
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A photocopy of both sides of the original negotiating
instrument
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The negotiating instrument endorsed or made payable
to someone other than the IRS
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In the case of money orders, cashier checks, etc.,
the taxpayer provides a photocopy of the customer's receipt and a written
statement that the original instrument was payable to the United States Treasury
or Internal Revenue Service (IRS) and sent to IRS.
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Input Transaction Code (TC) 470, and forward the
referral to the nearest TIGTA Office. TIGTA will conduct an investigation
and report the results of the investigation to the area director.
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