Any IRS Forms 795, Daily Report of Collection Activity with returns or remittances attached, should be resealed and hand-carried to the Taxpayer Assistance Center (TAC).

All remittances received in the mail clearly identifiable as being intended for delinquent accounts will be forwarded to the appropriate BOD. Remittance mail is deemed identifiable if it contains the taxpayer's name, identification number, type of return, and tax period. If these elements are not present, it is considered unidentifiable.

Unidentifiable Remittance mail should be forwarded to the TAC for processing or in accordance with established local procedures.

All offices should send receipts (remittances/payments) directly to the Submission Processing Center via traceable overnight mail. The current IRS negotiated contract with an Air Express Delivery Service carrier (such as United Parcel Service) provides traceable overnight delivery service.

When a postal carrier attempts to deliver "postage due mail" from a taxpayer, such delivery should be refused. The postal carrier will endorse the mail piece "returned for additional postage" and return the mail piece to the sender. If "postage due mail" is received from another IRS office, the amount of postage due must be paid through an OMAS postage due account.

Incoming registered and certified mail is controlled in a log book. Registered and Certified Mail is delivered by the Postal Service to the mail room. The Mail Clerk receiving the mail will verify its receipt by signing and dating the USPS Form 3811, Domestic Return Receipt. A copy of these forms will be retained by the mail room. Postal Service return receipts attached to the Registered and/or Certified Mail will be removed, date stamped and forwarded to the post office. The envelope will be held for the addressee or designee to sign, unless it bears the notation "To be opened By Addressee." .

All mail accompanied by a Document Transmittal, IRS Form 3210 received and opened in the mail room will be checked against the transmittal document, verified, and the transmittal dated and signed. A signed 'acknowledgement' copy of the transmittal will be returned to the sending office and the 'recipient' copy accompany the documents to the activity concerned. A copy of the signed transmittal should also be retained in the mail room and kept for a period of one year.

All outgoing mail will be processed in the mail room. Mail delivery codes must be shown in the return address of envelopes and labels to identify the sending office in the event the item is returned by the post office for any reason.

All outgoing mail will be delivered to the mail room to be sorted, consolidated, packaged as necessary, and postage applied, for delivery to the Postal Service or other authorized carrier.

When multiple pieces of mail are sent to one address, the mail should be sorted and consolidated into a large-size envelopes or package and forwarded by:

A list of authorized postage meter manufacturers is contained in chapter 704 of the USPS Domestic Mail Manual (DMM) P030.

If you want to be licensed to use a postage meter, you must provide USPS Form 3601-A, Application or Update for a License to Lease and Use Postage Meters , or a manufacturer's equivalent form, to the post office where you intend to deposit your metered mail. There is no application or license fee. However, this procedure is normally handled by the vendor authorized to service your location.

After approving your application, the USPS issues a license, USPS Form 3601-B, License to Lease and Use Postage Meters . A copy of this form must be forwarded to your servicing Facilities Management Territotial Point of Contact (TPOC).

As a meter licensee, your responsibilities for the care and use of a meter includes the following:

Postage meter inspections are required every 3 months according to postal service regulations. Meters refilled at least once every 3 months only require annual examination by the USPS.

You must notify the licensing post office and meter manufacturer of any change in the name, telephone number, the location of the meter, or any other information contained on the original meter license. The licensing post office will issue a modified meter license reflecting the updated information.

You must report faulty meters to the licensing post office, and the manufacturer immediately. The manufacturer must pick up any faulty meter and take it to the licensing post office for service within 3 business days of being notified. The manufacturer is responsible for providing a replacement meter. The meter manufacturer will take the replacement meter to the licensing post office for sealing and checking into service before delivering it to your location. The licensing post office will issue a modified meter license reflecting the updated information.

Unused postage in a meter being taken out of service may not be refunded to you, or transferred to another meter licensed to you. The meter is examined by the USPS and excess postage is credited to the IRS account under OMAS. You may submit copies of your daily ascending and descending meter readings as supporting documentation.

Should you experience an equipment failure that makes it difficult for you to place a meter imprint on your outgoing mail, your first response should be to contact your local postage meter manufacturer's representative. If your mail must be processed sooner than equipment repairs and/or replacement can be made, you have several options available:

You are responsible for the security of your penalty postage meter and should adhere to the following postage meter security policy.