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5.1.2.1
(08-15-2008)
Remittance Processing Overview
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This IRM provides procedures for Collection Field function (CFf) remittance
processing. All remittances secured by Collection Field function (CFf) employees
(whether in the field or in the office, whether in person or by mail) must
be transmitted promptly to meet Service goals for timely deposit. See Title
31, U.S. Code § 3302.
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These procedures apply primarily to revenue officers (ROs). Procedures
for managers and clerical staff are incorporated under the applicable subsection.
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Submission Processing is responsible for processing the remittances.
See the Collection Field Office
Payment Processing"Collection"
page at: http://hqnotes1.hq.irs.gov/SubmissionProcessing/SPWebPage.nsf/319d028917d59aa38525684b004cf7ba/72abd89f115b81338525734e005a4f67?OpenDocument
. This site provides a list of the key remittance processing contacts and
additional information.
Note:
Much of the information contained on the web
site is designated "Official Use Only (OUO)"
and the information
is primarily for CFf employees.
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Form 795 /795A, Daily
Report of Collection Activity, is used to transmit remittances. Remittances
must be sent to the appropriate designated Submission Processing Center on
the day they were collected or as soon as possible the next business day to
meet Service goals for timely deposit and avoid unnecessary delays in processing.
See IRM 5.1.2.4, Daily
Report of Collection Activity — Form 795 for further information
on report procedures.
Note:
Local management is responsible
for establishing a procedure to handle the processing of remittances and returns
that are directed to employees who are away from the office. Clerical staff
cannot prepare payment posting documents. See
IRM 5.1.2.4 for further details.
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