Web Reference: May 20, 2025 · If other functions are unable to locate the payment after all preliminary research has been exhausted, they will prepare Form 4446, Payment Tracer Research Record and route the case to HPTF. Oct 10, 2025 · Read all details on Section 3.17.5 Hardcore Payment Tracers. Understand objectives for employees in Submission Processing Accounting and Data Control cases. There isn't a public form available for taxpayers to initiate a payment tracer. However, IRS employees have access to a form called 4446, which is used for payment tracer research.
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