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Instructions

Please complete all blocks. Write "NONE" if the block does not apply.

Use this form only for reimbursement of bank charges for:

Records to support your claim must include bank, statements and

correspondence.

1. an erroneous levy, or

2. stopping payment on a check that the IRS lost or misplaced.

If you have any questions about this claim, please contact the IRS

office that issued the levy or requested replacement of your

The claimant must sign this form. However, an authorized agent

check. The address is on your copy of the levy or the request for

or legal representative can file and sign the claim if the claimant

a new check.

can't because of disability, death, or other acceptable reason.

Include proof of authorization if the claim is being filed on behalf

If IRS approves your claim, the money can be sent to your bank by

of someone.

electronic funds transfer

, or we can send you a check. If you

(EFT)

want us to pay your claim by EFT, we need the bank information in

Claims must be made within one year of the date the claim

items 6 through 10. The American Bankers Association

(ABA)

accrues and are limited to $1,000. (See 31 USC 3723)

number

is the first nine digits in the number at the bottom of

(item 7)

your checks. If you have no checking account, ask your bank what

Please attach verification of the amount you are claiming. Include

its ABA number is. If you do not complete items 6 through 10, a

any documentation you may have explaining or acknowledging

check will be sent to you.

the IRS' error. Also, include:

1. a copy of the levy (if the charges were caused by an

erroneous levy),

2. records showing the bank charges caused by the erroneous

levy or the request for replacement of a lost or misplaced

check, and

3. records showing that the bank charges have been paid.

Internal Revenue Policy P-5-39

Reimbursement of Bank Charges Due to Erroneous Levy and

Service Loss or Misplacement of Taxpayer Checks

The Service recognizes that there are circumstances when an

The following criteria must be present in all erroneous levy

erroneous use of its unique enforcement powers may cause tax-

cases:

payers to incur certain bank charges. Taxpayers who incur bank

(1) The Service acknowledges the levy was erroneous;

charges due to an erroneous levy may file a claim for reimburse-

(2) The taxpayers must not have contributed to the continuation

ment of those expenses. Bank charges include a financial institu-

or compounding of the error; and

(3) Prior to the levy, the taxpayer did not refuse (either orally or

tion's customary charge for complying with the levy instructions

and charges for overdrafts that are a direct consequence of an

in writing) to timely respond to Service inquiries or provide infor-

erroneous levy. In addition, there are times when a taxpayer's

mation relevant to the liability for which the levy was made.

The following criteria must be present in all lost check cases:

check may be lost or misplaced in processing. When the Service

asks for a replacement check, the taxpayer maybe reimbursed

(1) The Service acknowledges it lost or misplaced the check

for bank charges incurred in stopping payment on the original

during processing;

(2) the Service asks the taxpayer for a replacement of the pay-

check. The charges must have been paid by the taxpayer and

must not have been waived or reimbursed by the financial institu-

ment; and

tion. Claims must be filed with the District Director or Service

(3) the Service is satisfied that the replacement payment has

Center Director within one year after accrual of the expense.

been received.

In compliance with the Privacy Act of 1974, the following is provided.

Solicitation of the information is authorized by Title 31 USC

claim. We may disclose the information on this form relevant to

3723; 31 CFR 3.20 et seq. Disclosure of the information is

the processing of your claim or to any court proceedings resulting

from your claim. We may give the information to the Department

voluntary.

of Justice for the purpose of seeking legal advice or recommend-

The principal purpose of this information will be for our internal

ing prosecutions for fraudulent claims or the making of false

statements.

use in processing your claim under 31 USC 3723, or for any

court proceedings which may ensue from the filing of this

8546

Form

(Rev. 2-2001)

Form 8546 - Claim For Reimbursement Of Bank Charges Incurred Due To Erroneous Service Levy Or Misplaced Payment Check Page 2

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