IRS Physical Security Controls

5.1.2.2  (08-15-2008)
Physical Security Controls

  1. All employees and managers are required to adhere to the minimum protection standards for remittances, set forth in the following three IRM sections:

    1. IRM 1.16, PHYSICAL SECURITY PROGRAM — specifies physical security controls.

    2. IRM 1.4.6, Managers Security Handbook — provides guidelines for management when performing their role to ensure established security standards are followed.

    3. IRM 3.0.167, Losses and Shortages — provides procedures for losses and shortages of tax collections, disbursement losses, deposit discrepancies, and transfer of accountability.

  2. The following items must be safeguarded at all times:

    • Remittances, in whatever form

    • Form 809, Receipt for Payment of Taxes

    • The official Received date stamp

    • Personally Identifiable Information (PII)

5.1.2.2.1  (08-15-2008)
Remittances

  1. Ensure money and securities, etc., are safeguarded at all times, while in the office, on Flexiplace, and/or making field calls. Follow the procedures displayed in the table below for safeguarding remittances.

    SAFEGUARDING REMITTANCES
    In the Office Each office is responsible for developing procedures to address physical security controls over remittances while they are in the custody of Collection Field Function (CFf) employees because physical security facilities vary.
    In general, to safeguard remittances, place the remittances in a safe or a designated locking desk drawer or file cabinet.
    Flexiplace Under the National Agreement, " At a minimum, this will require that all records and data be kept under lock and key when not in the possession of the employee."
    Provide and use some type of locking desk drawer or file cabinet to safeguard remittances. See Article 50 Section 5 B of the National Agreement.
    Field Calls by Car Place remittances in a locked compartment of the vehicle.
    Field Calls by Public Transportation Place remittances in a locked brief case or other secure place.

  2. Date-stamp remittances for the business day they are received.

  3. Use traceable overnight service or other approved method for shipment of remittances, returns, and posting documents to ensure the security of tax receipts during transit.

  4. Follow up when the Submission Processing Teller Unit doesn't acknowledge receipt within 10 workdays. See IRM 5.1.2.4.5.1, Form 795 Follow Up

5.1.2.2.2  (08-15-2008)
Form 809

  1. Form 809, Receipt for Payment of Taxes is a receipt book that contains receipts to issue to taxpayers (customers) who request a receipt for cash (or check) payment of their taxes. Safeguard Form 809 at all times.

  2. Form 809 receipt books are required to be returned to the issuing Submission Processing Center if there has been no activity. For example:

    1. No receipt has been issued for 3 years.

    2. Not used by an RO for 10 workdays due to a change of position or field office, or separation from service.

    Note:

    Managers must include the return of the Form 809 receipt book as part of the clearance process upon separation from service of an employee.

5.1.2.2.3  (08-15-2008)
Official Received Date Stamp

  1. The official Received date stamp is used to record received dates for remittances and filed returns.

  2. Safeguard the official Received date stamp at all times. Keep it in a secure office location when not in use to protect assigned stamps against unauthorized or indiscriminate use.

    Caution:

    Provide the stamp with high security.

  3. The official Received date stamp should contain the following elements:

    Internal Revenue Service

    Received

    Month, Day, Year

    Area Director (City, State)

  4. When you use the date stamp:

    1. Place the date stamp in the middle of the front page of a secured return (or other document that requires a date stamp).

    2. Make sure the stamp placement will not obscure any information that the taxpayer wrote/printed/entered on the return/document.

  5. If a document is date-stamped in error, cross-out the incorrect date and initial the correction. This is a necessary step because the Data Conversion employees (who are on production by document) are not required to turn documents over, and the Service must maintain "received date" integrity.

    Note:

    The Submission Processing Centers request Collection Field function (CFf) employees who date-stamp payments and/or posting vouchers to make sure they date-stamp on the front of the document.

5.1.2.2.4  (08-15-2008)
Personally Identifiable Information

  1. Personally Identifiable Information (PII) is a specific type of sensitive information that includes the personal data of taxpayers, IRS employees, contractors, job applicants and visitors to IRS offices. Safeguard PII at all times.

  2. Take care to protect personally identifiable information (PII) at all times. Any loss of PII could result in information being compromised to perpetuate identity theft. Learn more about protecting PII and deterring identity theft. Access the Office of Privacy, Information Protection and Data Security website at: http://irweb.irs.gov/Privacy/info_protection.html. Also see IRM 5.1.12.2, Identity Theft.

  3. Report immediately if you suspect or know of a potential PII loss (including the loss of a deposit package).

    Example:

    A check was mailed to the Submission Processing Center but it was never received. This would be a reportable PII incident.

  4. Report a PII loss, in the following order to:

    1. Your manager.

    2. Computer Security Incident Response Center (CSIRC) at 1–866–216–4809.

    3. Treasury Inspector General for Tax Administration (TIGTA) hotline. See IRM 5.1.2.2.6.1.

    Note:

    Access the REPORTING FRAUD, WASTE & ABUSE page on the Intranet at: http://irweb.irs.gov/hotline.asp or TIGTA's internet site at: http://www.treas.gov/tigta/.

5.1.2.2.5  (08-15-2008)
Payment Loss Procedures

  1. Report any loss to your manager immediately if you:

    • experience a cash shortage.

    • receive counterfeit funds.

    • are missing negotiable checks or other instruments.

    • are missing seized property.

  2. For additional information relating to payment loss, refer to:

    • IRM 5.1.1, newly titled, Balance Due Accounts under IRM 5.1.1.5 entitled, Security and Control.

    • IRM 3.0.167, Losses and Shortages

    • See IRM 5.1.2.2., Physical Security Controls.

  3. Report any potential theft or embezzlement to:

    1. Treasury Inspector General for Tax Administration (TIGTA) hotline, and

    2. Remittance Security Coordinator (RSC) at the designated Submission Processing Center.

  4. Prepare a brief narrative report.

  5. Send the report (and attachment(s)) to TIGTA.

    Note:

    TIGTA will conduct an investigation and report the results of the investigation.

  6. Send a copy of the report (and attachments) to the RSC.

    Note:

    The remittance security coordinator will monitor the loss and take steps to ensure relief is granted to the taxpayer expeditiously. The RSC will control the case and protect the taxpayer from incorrect notices while TIGTA conducts their investigation. The RSC will ensure that incorrect penalty and/or interest are abated.

5.1.2.2.5.1  (08-15-2008)
Replacement Check

  1. Request a replacement check from the taxpayer, if applicable.

  2. Prepare Form 795/795A, Daily Report of Collection Activity, to submit the replacement check (with the current date).

  3. Complete Form 3465, Adjustment Request.

  4. Attach Form 3465to the replacement check to request that the interest and penalty be abated.

  5. Send the replacement check and Form 3465 with Form 795/795A, to Submission Processing.

    Note:

    The remittance perfection technician will post the check with the current date. Form 5919will not be issued for the replacement check unless other error conditions exist.

5.1.2.2.6  (08-15-2008)
Stolen and/or Altered Remittance

  1. Sometimes a taxpayer will provide evidence that a remittance that he/she gave or sent to the IRS has been stolen and/or altered.

  2. Identify a stolen or altered remittance by the characteristics displayed in the table below:

    IDENTIFYING A STOLEN OR ALTERED REMITTANCE
    Type of Remittance Characteristics
    Altered Remittance

    • Endorsed or made payable to someone else (other than Treasury or IRS)

    • May include changes to money amount
    Stolen Remittance

    • May or may not be cashed.

    • May have been stolen to steal the taxpayer's identity

  3. Report any potential theft or embezzlement to:

    1. Treasury Inspector General for Tax Administration (TIGTA) hotline, and

    2. Remittance Security Coordinator (RSC) at the designated Submission Processing Center.

  4. If a taxpayer provides evidence that a remittance has been stolen and/or altered.

    1. Obtain a written statement from the taxpayer that the original negotiable instrument was made payable to the United States Treasury (or Internal Revenue Service (IRS)) and sent to IRS.

    2. Input Transaction Code (TC) 470 on the impacted module(s).

    3. Prepare a brief narrative report.

    4. Photocopy both sides of the original negotiable instrument made payable to someone other than the IRS and retain a copy of the evidence in the case file with the report.

      Note:

      Retain the original negotiable instrument in your case file unless TIGTA instructs you to send it to them by mail.

    5. Obtain a photocopy of the "customer’s receipt" if the stolen or altered remittance was a money order, cashier check, etc.

5.1.2.2.6.1  (08-15-2008)
Report to TIGTA

  1. Send the report (and attachment(s)) to Treasury Inspector General for Tax Administration (TIGTA) and TIGTA will conduct an investigation and report the results of the investigation.

  2. Make a report to the TIGTA hotline by one of the following methods:

    • Online — complete and submit the online form on TIGTA's web page at: http://www.treas.gov/tigta/contact_report.shtml

    • E-mail — send a secure E-mail message to the TIGTA Hotline Complaints Unit at: Complaints@tigta.treas.gov

    • Telephone — 1-800-366-4484

    • Fax — 202 927-7018

    • Mail — see note

5.1.2.2.6.2  (08-15-2008)
Report to the RSC

  1. Send a copy of the report (and attachments) to the Remittance Security Coordinator (RSC). The RSC will control the case and protect the taxpayer from incorrect notices while TIGTA conducts their investigation. The RSC will ensure that incorrect penalty and/or interest are abated.

  2. Obtain the name and telephone number of the RSC contact by checking the Submission Processing web site at: http://hqnotes1.hq.irs.gov/SubmissionProcessing/SPWebPage.nsf/7746d2301afe8b468525684b004d8cc0/6eaac23277c8234485256ed100726b3b?OpenDocument


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