INTERNAL REVENUE MANUEL

IRM 3.8.44.4.2: If remittance is not made payable to the United States Treasury or one of the acceptable payees listed below, pull the remittance and source document and route to the Payment Perfection Unit.

Payee	Accept/Reject	Overstamp/ Endorse
Internal Revenue Service	Accept	No
United States Treasury	Accept	No
U.S. Treasury/ US Treasury	Accept	No
Department of the Treasury/ Department of Treasury	Accept	No
IRS	Accept	Overstamp
Director (or Commissioner) of Internal Revenue	Accept	Overstamp
Estimated Tax	Accept	Overstamp
Federal Tax Deposit (FTD)	Accept if clearly intended as FTD payment	Overstamp
Social Security Administration (or SSA)	Accept if received with SSA Form 4511	Overstamp
FICA	Accept	Overstamp
Blank	Accept	Overstamp
Other U.S. Government Agency	Accept	Overstamp
Taxpayer (personal check or money order)	Accept if taxpayer has endorsed. Reject if taxpayer has not endorsed.	Endorse “For Deposit Only - United States Treasury” below last endorsement.
Third Party	Reject unless third party has endorsed. If third party has endorsed the check over to the taxpayer, the taxpayer must also have endorsed.	Endorse “For Deposit Only - United States Treasury” below last endorsement.
Variations of any agency or department of the United States Government should be construed to be a payment to the United States Government.	Accept	Overstamp
State Agency or Franchise Tax Board	Accept if money amount matches the Federal Document.	Overstamp

Even the Internal Revenue Service, according to the IRM at 3.8.45.4.9, cannot accept gold or silver in payment of taxes (which taxes are a debt), this then appears to follow the United States Titles. So, why have it here as well? Unless, the IRS is not a department of the US Treasury as we understand it, or subject to the codes of the US.

If you will notice that if this is not done correctly, that is, made payable to the United State Treasury, it is to be sent to the perfection department, that is where they change who make it payable to. In other words, if you accidently send in your heating bill payment to the IRS, they correct it to make it payable to the United States Treasury. Therefore, they have various techniques to accept payment and what they need to do, or look for. When I do an “Accepted For Value” or “Accept for Value” I make it “deposited to”, and make the self-created Money Order “payable to” the “US Treasury”. I also endorse the back. Now if you look at Taxpayer it mentions personal check or money order. Is that a personal money order? We understand personal checks, but to my knowledge, only an “Accepted For Value” or “Accept for Value”, do we make a personal money order. However, lets us say that is incorrect. Then we must consider that they are to accept the “Money order”, if it has been endorsed. Endorse is defined as: sign (a check or bill of exchange) on the back to make it payable to someone other than the stated payee or to accept responsibility for paying it. What check or money order do you endorse? Only if I wanted to cash it and that it is made out to me. So how does a check or money order get my endorsement? It is a personal money order, it needs to be endorsed by me, and this is in line with the “Accepted For Value” or “Accept for Value”.

IRM: Unacceptable Payments 1.3.8.45.4.9: “Unacceptable Payment of Taxes are items that the Depository Bank will not accept as payment. Any of the following items found in the Payment Perfection Unit must be returned to the taxpayer-using letter 2689, 2690, or 3270. 
Note: If these items are not returned immediately, they must be stored in a locked safe. 



Gold

Silver

Jewelry

Stamps

Savings Bonds

Treasury Notes

Treasury Bills

Stocks

Treasury Certificates of Deposit

Promissory Note

Gold Coins (other than U.S. Currency)

Deposit Slips or Withdrawal Slips

Credit Card(s)

Debit Card(s)

Gift Card(s)

Return the items of monetary value exceeding $10 by certified mail, and items under $10 by regular mail, within 24 hours of receipt. Process accompanying returns/documents as non-remit.

Credit cards for payment are not processed by the Campus Deposit function. Taxpayers may use a credit card to make payments towards balances owed by telephone. If you receive a taxpayer's credit card or correspondence with their credit card information in the mail, the Deposit function will send the credit card back to the taxpayer thru certified mail along with 3270 (SC), for Return of Credit Card to Taxpayers, advising the taxpayer that the IRS does not have the capability to process credit card payment transactions when the credit card or credit card information is submitted with the return or a return adjustment.

Items of value that cannot be returned because the taxpayer cannot be identified, will not accept, or is undeliverable, should be maintained in a locked safe for the current year plus three years.

If a claim for items being held is received from a taxpayer, return the item to the taxpayer as outlined in IRM 3.8.45.4.9(2) above.

If the taxpayer does not claim the item of value, the Operations Manager will determine the disposition of the item at the end of the retention period.

These items will be recorded on Form “Records of Contents of Safes/Vaults”. This form is currently available from your Planning and Analysis Analyst. Managers will review this form monthly”.

As you see, Gold and silver are first on the list. We are not to pay with gold and silver; we are to pay with self-created money order, personal money order that we endorse, “Accepted For Value” or “Accept for Value”. If the AFV is invalid, it would be returned.

IRM

3.8.45.4.2: “Remittance Perfection:

Types of possible remittances the IRS campus may receive for processing can include any of the following.

Personal Check.

Money Order.

Cashier's Check.

Cash, refer to Cash Clerks.

Business Check.

Certified Check.

Voucher Check.

Treasury Check.

Draft/Postcard Type Check.

Gold Coins (U.S. Currency Only).

Travelers Cheques.
Note:
Taxpayers may also pay taxes by credit card by phone. Types of taxes that can be paid by credit card are listed in IRM 21.2.1.50.4, Credit or Debit Card Payments (Pay by Phone or Internet). Remittance perfection technicians may not process credit card payments to taxpayer accounts. Electronic funds transfer is another payment method. IRM 3.8.45 prescribes procedures for paper remittance processing. 



Keep remittance with source document; do not staple together. Prior to processing, remove check stubs and any staples attached.

If payee is IRS only, CASH, or blank, stamp United States Treasury on payee line.

Money orders must have either the name of the taxpayer or TIN. If not present, enter taxpayer's TIN as it appears on the accompanying source document.

When travelers cheques are received by mail, compare the counter signature with the original signature. If the signatures match, process the payment.

When travelers cheques are received in person (walk-in customers on an exception basis), witness countersigning and compare to the original signature on the travelers cheque.

If the travelers cheque has only one signature, send it back to the taxpayer.

If the signatures do not match, forward to your local TIGTA office.

6 When gold coins are received from a taxpayer,

Verify they are U.S. currency.

If not U.S. currency, return to the taxpayer according to IRM 3.8.45.4.9.

If U.S. currency, immediately contact the Property Appraisal and Liquidation (PAL) Specialist at the telephone number shown below. The PAL will take possession of the coins so they can be sold at auction.

SPC	PAL Specialist's Phone No.
Atlanta	(706) 650-3248
Austin	(512) 464-3097
Cincinnati	(502) 572-2284
Fresno	(213) 576-4380
Kansas City	(816) 503-4225
Ogden	(503) 326-3045

Gold coins must be stored in a locked safe until they are surrendered to the PAL”.