Instructions
Please complete all blocks. Write "NONE" if the block does not apply.
Use this form only for reimbursement of bank charges for:
1. an erroneous levy, or
2. stopping payment on a check that the IRS lost or misplaced.
The claimant must sign this form. However, an authorized agent
or legal representative can file and sign the claim if the claimant
can't because of disability, death, or other acceptable reason.
Include proof of authorization if the claim is being filed on behalf
of someone.
Claims must be made within one year of the date the claim
accrues and are limited to $1,000. (See 31 USC 3723)
Please attach verification of the amount you are claiming. Include
any documentation you may have explaining or acknowledging
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.
Records to support your claim must include bank statements and
correspondence.
If you have any questions about this claim, please contact the IRS
office that issued the levy or requested replacement of your
check. The address is on your copy of the levy or the request for
a new check.
If IRS approves your claim, the money can be sent to your bank by
electronic funds transfer
(EFT), or we can send you a check.
Payment by EFT will be faster, safer, and more convenient for you.
If you want us to pay your claim by EFT, we need the bank
information in items 6 through 10. The American Bankers
Association
(ABA) number (item 7) is the first nine digits in the
number at the bottom of your checks. If you have no checking
account, ask your bank what its ABA number is. If you do not
complete items 6 through 10, a check will be sent to you.
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
erroneous use of its unique enforcement powers may cause tax-
payers to incur certain bank charges. Taxpayers who incur bank
charges due to an erroneous levy may file a claim for reimburse-
ment of those expenses. Bank charges include a financial institu-
tion's customary charge for complying with the levy instructions
and charges for overdrafts that are a direct consequence of an
erroneous levy. In addition, there are times when a taxpayer's
check may be lost or misplaced in processing. When the Service
asks for a replacement check, the taxpayer maybe reimbursed
for bank charges incurred in stopping payment on the original
check. The charges must have been paid by the taxpayer and
must not have been waived or reimbursed by the financial institu-
tion. Claims must be filed with the District Director or Service
Center Director within one year after accrual of the expense.
The following criteria must be present in all erroneous levy
cases:
(1) The Service acknowledges the levy was erroneous;
(2) The taxpayers must not have contributed to the continuation
or compounding of the error; and
(3) Prior to the levy, the taxpayer did not refuse (either orally or
in writing) to timely respond to Service inquiries or provide infor-
mation relevant to the liability for which the levy was made.
The following criteria must be present in all lost check cases:
(1) The Service acknowledges it lost or misplaced the check
during processing;
(2) the Service asks the taxpayer for a replacement of the pay-
ment; and
(3) the Service is satisfied that the replacement payment has
been received.
In compliance with the Privacy Act of 1974, the following is provided.
Solicitation of the information is authorized by Title 31 USC
3723; 31 CFR 3.20 et seq. Disclosure of the information is
voluntary.
The principal purpose of this information will be for our internal
use in processing your claim under 31 USC 3723, or for any
court proceedings which may ensue from the filing of this
claim. We may disclose the information on this form relevant to
the processing of your claim or to any court proceedings resulting
from your claim. We may give the information to the Department
of Justice for the purpose of seeking legal advice or recommend-
ing prosecutions for fraudulent claims or the making of false
statements.
Form
8546 (Rev. 7-2007)
