Acceptance of Manager's, Cashier's and Certified Checks for the Payment of Documentary or Science Stamps

March 2, 1973 REVENUE MEMORANDUM ORDER NO. 11-73 SUBJECT : Acceptance of Manager's, Cashier's and Certified Checks for the Payment of Documentary or Science Stamps TO : All Internal Revenue Officers and other Concerned In keeping with accepted banking practice and in order to relieve the representatives of banks, financial institutions, corporations, and others, from the problems of safety and convenience in carrying big sums in cash, manager's, cashier's and certified checks are hereby accepted for the payment of documentary, science, and strip stamps. Collection Agents, Cash Clerks and Municipal Treasurers deputized as Collection Agents are, however, cautioned to see to it that upon tender as payment of the checks mentioned above, the same are complete and regular particularly in the agreement of the amount in words and figures written thereon. In places where telephone communication are available, as much as possible, it shall be preferred to have such checks verified with the bank that issued or certified them. This requirement is to safeguard the interest of the Government. The provisions of Revenue Memorandum Order No. 34-68 dated June 13, 1968 Are accordingly repealed. This Order shall take effect immediately. MISAEL P. VERA Commissioner of Internal Revenue