If the individual or place of business that cashed a payee’s check alleges theft,
loss, or destruction after proper negotiation by the payee, annotate the allegation
as “Holder in Due Course.” Route the allegation with the appropriate nonreceipt information
by mail to the National Payment Integrity and Resolution Center (NPIRC) certified
the payment
. For instruction on what information to route, see GN 02406.235.