IRS Daily Report of Collection Activity - Form 795/795A

5.1.2.4  (08-15-2008)
Daily Report of Collection Activity - Form 795/795A

  1. A Form 795/795A, Daily Report of Collection Activity, is prepared each day that payments and/or returns are secured, or as soon as possible the next business day.

  2. You must make alternate arrangements for processing remittances and/or returns received by mail while you are on leave or otherwise away from the office.

  3. 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. To ensure separation of duties:

    • Clerical employees must not prepare payment posting documents.

    • Payment posting documents should only be prepared by a revenue officer or group manager.

  4. The Integrated Collection System (ICS) records time and activity data and produces electronically generated reports. ICS electronically gathers much of the information required to complete these reports and the rest of the information is input by the user through the ICS workstation.

  5. The two ICS generated reports are (both are printable):

    • Form 795A (CG), Return and Remittance Report — use to transmit remittances and returns.

    • Form 795B (CG), Closure/Document Transmittal — use to transmit closed cases.

      Note:

      The preparation and submission of Form 795/795B (CG) to transmit closed cases is discussed in IRM 5.4.1, Remittance Processing.

5.1.2.4.1  (08-15-2008)
Paper Form 795

  1. Use paper Form 795 only when unable to print Form 795A (CG).

    Example:

    You are working out of the office and will not be able to connect to the local area network (LAN) on the next business day so you must complete a paper Form 795.

    1. Print your name, SEID, address, contact telephone, and all other entries accurately and legibly in ink.

    2. Submit the paper Form 795 at the close of business each day or as soon as possible the next business day.

  2. Update the cases that were listed on the paper Form 795 on ICS as soon as you have access to the LAN.

    Note:

    Failure to update the cases will generate an error on the Submission Processing Center unconfirmed transactions report and the Submission Processing Center will issue a Form 5919, Submission Processing Center Teller’s Error Advice.

5.1.2.4.2  (08-15-2008)
Supplemental Form 795

  1. Prepare a supplemental Form 795/795A if submission of returns and remittances is delayed for any reason, including discovered remittances.

  2. Enter a brief explanation for the delay on both the remittance processor's and manager's copies of Form 795/795A:

    1. Write an explanation for the delay on the reverse of the original copy of the supplemental Form 795 if preparing a paper form.

    2. Enter an explanation into ICS if preparing Form 795A (CG), Return and Remittance Report.

      Note:

      You may input up to 30 characters under the Taxpayer's Name which allows the information to be retained with the 795 record on ICS. For example, RECEIVED AFTER UPS PICKUP

      .

  3. Ensure the supplemental Form 795/795A has the date the transmitted item was received.

  4. Secure your manager's initials on the Form 795 /795A.

  5. Submit the supplemental Form 795/795A as soon as possible.

    Note:

    A supplemental Form 795 is considered a late remittance error. This error will be included in the "Late Remittances and Trends and Patterns" reports, but Form 5919 , Submission Processing Center Teller’s Error Advice, will notbe issued if no other errors exist with the remittance.

5.1.2.4.3  (08-15-2008)
Revenue Officer Procedures for Form 795/795A

  1. Revenue officers will prepare and process a Form 795/795A, Daily Report of Collection Activity, each day that payments and/or returns are secured as follows:

    1. List all secured payments and returns.

    2. Prepare the appropriate posting document for all secured remittances. See IRM 5.1.2.5.

    3. Enclose the completed Form 795/795A, Daily Report of Collection Activity and secured remittances in a sealed envelope.

  2. Label the envelope with the following information:

    1. Name of the revenue officer.

    2. Date of Form 795/795A.

    3. Revenue officer SEID number.

    4. Annotate the envelope with the term "LARGE" when Form 795/795A includes a remittance(s) of $100,000 or more, (single or multiple remittances) to ensure the earliest deposit to the Treasury. See IRM 5.1.2.6.1, Large-Dollar Remittance.

  3. Submit the sealed envelope as follows:

    IF THEN send the envelope to the
    a. Working in a multiple revenue officer post of duty (POD), Designated clerical contact in the POD
    b. Working in a single revenue officer POD, Submission Processing via overnight traceable mail with carrier packaging
    c. Working away from the POD on extended field calls or Flexiplace, Submission Processing via overnight traceable mail with carrier packaging provided by the PO
    d. Unable to send via overnight traceable mail, Submission Processing via regular mail or overseas mail

    Note:

    Overnight traceable carrier labels can be generated from the laptop computer using the UPS internet site at: http://www.ups.com/content/us/en/welcome/basics/shipping.html. Further information regarding shipping can be found on the intranet at: http://publish.no.irs.gov/mailtran/ChSmPKG.html.

  4. Retain a control copy of the Form 795/795A until the receipted copy is returned from Submission Processing.

  5. Retain the receipted copy of the Form 795/795A in a locked cabinet based on standard security practices.

5.1.2.4.4  (08-15-2008)
Collection Field Clerical Staff Procedures for Form 795/795A Processing

  1. The designated clerical contact is responsible for submitting the completed envelopes to Submission Processing as follows:

    1. Bundle the sealed envelopes, containing the Form 795/795A and remittances, into a single package for overnight mail to Submission Processing.

    2. Prepare the Form 3210, Document Transmittal Form, with the name of the Revenue Officer, their SEID number and date from each sealed envelope.

    3. Send the prepared package (including a copy of the Form 3210) to Submission Processing via overnight mail.

    4. Retain a control copy of the overnight mail transmittal until the receipted copy is returned from Submission Processing.

    5. Retain the receipted copy of the Document Transmittal form.

    6. Reconcile all Form 3210 transmittals and the acknowledgements on a bi-weekly basis. Make sure that Submission Processing returned the acknowledgements and that all listed items have a check mark.

    7. Follow up with the destination site if remittance transmittals are not returned within 10 days or if all remittances were not marked with a distinctive check mark, and no error was charged by the Teller Unit. See IRM 5.1.2.4.5.1.

      Note:

      All pages of remittance transmittals must be returned. If remittance transmittal pages are lost or missing, this is a loss of personally identifiable information (PII)and must be reported to CSIRC.

  2. Double-wrap the package (i.e., multiple sealed envelopes or just one sealed envelope) in an opaque paper envelope or box.

  3. Write the following on the inside envelope or box:

    1. Name of the person who is authorized to open the package: (i.e., the Submission Processing Operations Manager with responsibility for deposits).

    2. Address of the receiving office.

    3. Return address of the office mailing the remittance package.

    4. "Limited Official Use" is required to be clearly marked or stamped on the front and back of the inside envelope or box

      Note:

      If control of Form 795 is centralized, you must include the specific address where all Form 795s are maintained, on the package.

    5. When the envelope or box contains a single remittance of $100,000 or more or the aggregate total of remittances is $100,000 or more (i.e., whether a single remittance or multiple remittances) you must annotate "LARGE" on the envelope or box to ensure the earliest deposit to the Treasury.

  4. Write the following on the outside envelope or box:

    1. Title of person authorized to open the envelope or box

      Caution:

      Do not include the name of the person.

    2. Name and address of the receiving office

    3. Return address of the office mailing the remittance package

5.1.2.4.5  (08-15-2008)
Form 795 Control

  1. Establish and monitor a control to ensure delivery of the remittance package.

  2. The control must include the amounts of taxpayer receipts by taxpayer identification number (TIN), correlated to the package tracer information.

    Example:

    If the transit provider informs IRS that package number 12345-67-89 was destroyed, a control is needed to enable proper identification of the impacted taxpayer(s) if it is necessary to grant relief.

  3. The control is the overnight mail transmittal (either the copy of Form 3210 or the copy of Form 795/795A (in the case of a single Form 795 /795A in one sealed envelope).

  4. In the event of loss, if the control was Form 3210, the employee responsible for following up must gather a copy of each Form 795/795A that was included in the package from each revenue officer.

5.1.2.4.5.1  (08-15-2008)
Control Follow up

  1. Follow up on a timely basis with the destination Submission Processing Center regarding delayed acknowledgment of a deposit package.

    Note:

    The remittance processor in the teller unit is required to return an initialed copy of Form 795/795A, Daily Report of Collection Activity, to the originating employee as acknowledgment of receipt for the remittances, returns, and posting documents. The remittance processor must acknowledge receipt of each remittance with a distinctive check mark on the transmittal and return an acknowledgement copy of the transmittal to the originator at the specific address listed on the transmittal within 5 workdays.

  2. Establish a paper or electronic follow-up system to ensure:

    1. an acknowledgement copy of Form 795/795A has been received from the Submission Processing Teller Unit, and

    2. all the remittances have been processed.

  3. Reconcile all Form 795/795A or Form 3210 transmittals and the related acknowledgements on a bi-weekly basis (at a minimum) to ensure that all remittances have been received in and processed by the Submission Processing Teller Unit.

  4. Follow up with the destination center if the teller unit does not acknowledge receipt. Follow up when:

    1. you do not receive an acknowledgement copy of the transmittal with 10 days, or

    2. all remittances are not acknowledged (i.e., marked with a distinctive check mark on the transmittal) and no error was charged by the Teller Unit.

  5. Request follow up from the campus by faxing a copy of the remittance transmittal to the Field Office Payment Processing designated liaison.

  6. The appropriate fax numbers are:

    • Cincinnati (859) 669–3792

    • Ogden (801) 620–3962

  7. Place the receipted copy of the document transmittal form in the file.

5.1.2.4.5.2  (08-15-2008)
Form 795 Loss Report

  1. Report a lost remittance package (i.e., the loss of personally identifiable information (PII)) immediately to:

    1. your manager,

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

    3. the Treasury Inspector General for Tax Administration (TIGTA) hotline.

    See IRM 5.1.2.2.6.1, Personally Identifiable Information, for information about how to contact the TIGTA hotline.

  2. Describe the contents of the remittance package in the report:

    1. Number of sealed envelopes (containing Form 795 /795A, remittances (i.e., checks, money orders, cashier's checks, or cash), and secured returns).

    2. Form 3210, if applicable.

    3. Overnight mail transmittal, if applicable.

5.1.2.4.6  (08-15-2008)
Responding to Form 5919

  1. Submission Processing will send Form 5919, Teller's Error Advice electronically to your manager when a remittance processor receives one of the following:

    • Form 795/795A, Daily Report of Collection Activity with an error(s) or submitted late.

    • Late remittance.

    • Late return.

    • Form 809 with an error(s) or submitted late.

      Note:

      Refer to IRM 3.8.45.30.9, Form 5919, Teller's Error Advice Issuance Criteria, for further information. Also see IRM 3.8.45–98, Form 5919 Teller’s Error Advice Issuance Criteria (How to Handle Errors).

  2. For the procedures specific to Form 5919 involving Form 809, See IRM 5.1.2.7.6.

5.1.2.4.6.1  (08-15-2008)
Processing Form 5919

  1. The manager will forward an electronic copy of the Form 5919to the originating employee for corrective action.

  2. Take corrective action upon receipt of Form 5919 from your manager.

    1. Prepare a supplemental Form 795/795A, Daily Report of Collection Activity, as the transmittal to return the Form 5919 to the Submission Processing Field Office Payment Processing Unit.

    2. Include copy of Form 5919 with Form 795/795A.

    3. Annotate "Response to Form 5919" on Form 795/795A to identify Form 5919 as the basis for submitting a supplemental Form 795/795A.

    4. Send the correction, together with copy of Form 5919, to the remittance processor via the supplemental Form 795/795A, generally within 15 workdays of issuance.


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