WI-21-1015-1501 - IRM Procedural Update - Spanish Assistance at Bureau of Fiscal Services (BFS)

Sep 19, 2026

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IRM PROCEDURAL UPDATE WI-21-1015-1501 updates IRM 21.4.2 procedures for refund check claim handling. It adds Spanish-speaking assistance availability at the Bureau of the Fiscal Service (BFS) toll-free number and specifies actions when CC CHKCL is input, including disposition code handling, check information retrieval via CC IMFOL#, case closure, and taxpayer referral. It also covers how to advise taxpayers contacting BFS after Form FMS 1133 is returned, and authorization criteria for inputting CC CHKCL based on oral statements, issued/deposit date determination, refund-date limits, valid TIN, and address-change rules, including Form 3911 options.

LanguageEnglish

CategoryForms

FormatPDF

Pages7

Reading Time3 min

AccessFree to download

IRM PROCEDURAL UPDATE

Update summary for IRM 21.4.2

Spanish-speaking assistance at BFS

Actions based on CC CHKCL and disposition code

Contacting BFS and handling Form FMS 1133

Exhibit change for CC CHKCL return type

Authorized use of CC CHKCL from oral statements

Determine check mail-out and direct deposit dates

Form 3911 and taxpayer instructions

Address change and refund trace guidance

IRM PROCEDURAL UPDATE DATE: 10/09/2015 NUMBER: WI-21-1015-1501 SUBJECT: Spanish Assistance at Bureau of Fiscal Services ( BFS) ; CC CHKCL for BMF; Link to Direct Deposit Reject Codes AFFECTED IRM(s)/SUBSECTION(s): 21.4.2 CHANGE(s): IRM 21.4.2.4.4.1(1) a) -Added Spanish speaking assistance is available at the BFS toll free number. 1. If a subsequent claim has been initiated, AND CC CHKCL was input, THEN complete the following: a. If the Disposition Code "11" is on IDRS, provide the check information (check and serial numbers) using CC IMFOL\# and have the taxpayer contact the BFS (formerly FMS) . They can be reached by phone at (800) 826-9434 between the hours of 6:00 AM and 6:00 PM ET and advise the taxpayer that they offer English and Spanish speaking assistance. If the taxpayer prefers they can send a letter to BFS at: Department of Treasury Bureau of the Fiscal Service Check Claims Branch P.O. Box 515 Philadelphia, PA 19106 NOTE: Do not provide the phone number and address of BFS's Check Claims Branch to taxpayers who received a direct deposit refund. The Check Claims Branch deals only with paper checks and cannot provide assistance with direct deposit refunds. b. If you cannot determine the Disposition Code (history has fallen off of IDRS), a TC 971 AC 011 is on the module and the refund does not meet Limited Payability criteria, provide the check information (check and serial numbers) using CC IMFOL\# and refer the taxpayer to BFS per paragraph (1) (a) above. c. Close the case. IRM 21.4.2.4.12(2) -Added Spanish speaking assistance is available at the BFS toll free number. 2. If the taxpayer calls to check on the status of Form FMS 1133 after it has been returned to the BFS Check Claims Branch, advise them they must personally contact the Branch at the toll-free number (800) 826-9434 (English and Spanish speaking assistance is available at this number) . Provide the taxpayer with the check symbol and number. Use IMFOL\# to find the check symbol and number. Exhibit 21.4.2-1(2) e) -Add "business" to the type of return for CC CHKCL. 2. Assistors are authorized to input CC CHKCL based on an oral statement from the taxpayer if all the following conditions are met: a. Check was scheduled for mail out 4 weeks prior to taxpayer's contact or their direct deposit was issued at least 5 calendar days prior to contact. Use the table below to determine the check mail out date or the direct deposit date. Input immediately if taxpayer states the check was received but lost, stolen or destroyed. | Refund issued as | Determine date issued | | --- | --- | | IMF paper check | For current year and all prior year IMF returns, the issue/mailing date is found on CC IMFOLT on the line below the TC 846 as "RFND-PAY-DATE:", and on CC TXMOD on the line below the TC 846 as "RFND-PYMT-DT>". | | IMF direct deposit | For all current and prior year IMF returns, the deposit date is found on CC IMFOLT on the line below the TC 846 as "RFND-PAY-DATE:", and on CC TXMOD on the line below the TC 846 as"RFND-PYMT-DT>". | | Accelerated Cycle as a check prior to January 1, 2012 | See dates in Item 10 listed below. | | BMF paper check | BMF, the issue date is one day after the TC 846 date. | | BMF direct deposit | BMF, the deposit date is six days before the TC 846 date. | b. If the taxpayer does not meet oral statement criteria, Form 3911 , Taxpayer Statement Regarding Refund, can be mailed to the taxpayer with a return envelope of your servicing Refund Inquiry function, or advise the taxpayer that Form 3911 is available through the internet on [irs.gov. See](irs.gov. See) IRM 21.3.6.4.2, Other Methods of Obtaining Forms and Publications. Advise taxpayer they can either mail or fax their request. Provide the address and fax number of your servicing Refund Inquiry function. For addresses and fax numbers, see Refund Inquiry Unit Addresses, located on SERP under the Who/Where tab. c. TC 846 refund date must be 12

FAQs

What change does WI-21-1015-1501 make for Spanish-speaking taxpayers contacting BFS?

It adds that Spanish-speaking assistance is available at the BFS toll-free number (800) 826-9434 and directs how to advise taxpayers to use that number for help.

If CC CHKCL was input and disposition code “11” is on IDRS, what should be provided and who should the taxpayer contact?

Provide check information (check and serial numbers) using CC IMFOL#, then have the taxpayer contact BFS by phone at (800) 826-9434 between 6:00 AM and 6:00 PM ET.

Under what conditions may assistors input CC CHKCL based on an oral statement, and what form is used when oral criteria are not met?

Assistors may input CC CHKCL when specific timing and eligibility conditions are met (including mailed check scheduling or direct deposit timing). If oral criteria are not met, Form 3911 can be mailed with a return envelope or provided as an internet option.

Sep 19, 2026

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