Procedures and Mechanics in the Cancellation, Turnover, Replacement and Reissuance of Outstanding Unclaimed/Undelivered Treasury Warrants

May 31, 1984 REVENUE MEMORANDUM ORDER NO. 13-84 SUBJECT : Procedures and Mechanics in the Cancellation, Turnover, Replacement and Reissuance of Outstanding Unclaimed/Undelivered Treasury Warrants TO : The Revenue Service Chiefs (Collection, Financial & Management), The Chiefs, Withholding Tax Division and Accounting Division, The Manager, Revenue Information Systems Services, Inc. and Others Concerned I. OBJECTIVE a. To implement the policy of the Bureau to facilitate and simplify the processing and release of tax refunds to taxpayers. b. To ensure the safekeeping and proper accounting of refund checks that have remained unclaimed/undelivered to the payee. aisa dc II. COVERAGE This Revenue Memorandum Order applies to unclaimed/undelivered Treasury Warrants representing individual income tax refunds of taxpayers for calendar year 1981 and prior years which are still outstanding and in the possession and custody of the Withholding Tax Division as of June 15, 1984, as well as those that will be returned by mail thereafter, except Treasury Warrants which will become stale on or before June 30, 1984. III. DUTIES AND RESPONSIBILITIES A. WITHHOLDING TAX DIVISION 1. Prepare an inventory of unclaimed/undelivered Treasury Warrants with the following details: a. Box Number b. Individual Serial Number and Amount c. Date when the Treasury Warrants was originally mailed. d. Total number of Treasury Warrants e. Total Amounts of Treasury Warrants IV. EFFECTIVITY This order shall take effect on June 15, 1984. acd RUBEN B. ANCHETA Commissioner of Internal Revenue TAN: A5239-V1139-A-O