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Part 3. Submission Processing

Chapter 5. Accounts Services

Section 17. Federal Tax Deposit System

3.5.17  Federal Tax Deposit System

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3.5.17.1  (01-01-2008)
Overview

  1. The purpose of this section is to describe certain tasks to be performed under the Federal Tax Deposit (FTD) System.

  2. This section is to provide instructions to all functional areas engaged in processing FTDs as follows:

    • Maintaining the Commercial Bank Address File

    • Operating procedures and functions of the FTD Interagency Coordinator

    • Processing FTD BOBs

    • Processing FTD Error Register

    • Balancing FTD Service Center Control File reports

    • Resolving FTD SCCF Invalid Posting Transcripts

    • Balancing FRB Day/Subsequent Day Reports

    • Processing Variance Reports

    • Processing Depository Payment for Processing FTDs

    • Processing Procedures through IRM related to the FTD Bulkdata System

    • Processing FTD instructions for SPCWR and PATAX.

  3. This manual does not provide instructions related to FTD processing in other areas of the Submission Processing Campus (SPC). Refer to IRM 3.5.17.1.1 for related handbooks.

3.5.17.1.1  (01-01-2008)
Related Handbooks

  1. The following IRMs are frequently used in conjunction with this IRM:

    • IRM 1.15.29 Records Control Schedule for Submissions Processing Campus Records

    • IRM 1.16.2, Functional and Compliance Reviews

    • IRM 2.3.8, Standard Validity Criteria

    • IRM 2.3.11, Command Codes TXMOD and SUMRY

    • IRM 2.3.47, Command Codes INOLE, EOGEN and SPARQ

    • IRM 2.3.59, Command Codes BMFOL and BMFOR

    • IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS and FINDE

    • IRM 2.4.18, Command Code FTDRQ

    • IRM 3.0.273, Administrative Reference Guide

    • IRM 3.10.72, Extracting, Sorting, and Numbering

    • IRM 3.12.32, General Unpostables

    • IRM 3.13.2 or LEM 3.13.2, BMF Account Numbers

    • IRM 3.13.62, Media Transport and Control

    • IRM 3.17.10, Revenue Receipts

    • IRM 3.17.63, Accounting Controls

    • IRM 3.24.17, Federal Tax Deposit System

    • IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates

    • IRM 3.41.268, FTD Processing on SCRIPS

    • IRM 11.3.1, Introduction to Disclosure

    • IRM 11.3.2, Disclosure to Persons with a Material Interest

    • IRM 21.1.3, Operational Guidelines Overview

    • IRM 21.5.7, Payment Tracers

    • IRM 21.5.8, Credit Transfers

3.5.17.1.2  (01-01-2008)
Transfer of Accountability of SPC Directors

  1. In accordance with the General Accountability Office's (GAO) accounting principles and standards, Headquarters requires accountable officers to render complete accounting documentation covering the full extent of their financial accountability, as of the close of business of the last day as the accountable officer for their jurisdiction. Refer to IRM 3.0.273, Administrative Reference Guide, for additional information.

  2. Under 31 U.S.C. 3512(b) the head of each agency is responsible for establishing and maintaining adequate systems of accounting and internal control. The SPC Director is normally the Accountable Officer of the SPC Accounting System. All personnel in the organization, however, play an important role in making internal control work. See Standards for Internal Control in the Federal Government. GAO-AIMD-00-21.3.1, Nov. 1999 (the Green Book).

  3. Deposit Tickets (DTs) are prepared by SPCs, Area Offices/Territory Offices, Post of Duty Offices and the Treasury Financial Communications System (TFCS) under the agency location code of the SPC. Therefore, SPC Directors are accountable officers for all tax collections received within their accounting jurisdiction, including losses and shortages of these collections. SPC Directors are also accountable for FTDs and Treasury Bond Deposit Tickets (DTs) as well as Debit Vouchers (DVs) even though their individual names do not appear on such documents.

  4. The FTD Unit must contact The Federal Reserve Bank (FRB) of St. Louis to obtain a list of confirmed DTs and DVs, by number, tax class (optional), and amount not received by the SPC as of the transfer date.

    1. Prepare, in original only, dummy DTs and DVs for those FTDs confirmed through the date of transfer. Ensure that the Revenue Accounting Control System (RACS) Function receives these dummy DTs, DVs and the listing by 4:00 P.M. on the transfer date.

    2. Request the FRB Day and Subsequent Batch Reports for processing in the normal manner.

3.5.17.2  (01-01-2008)
Abbreviations

  1. The following abbreviations are used throughout this IRM.

    Acronym Name
    ABA American Bankers Association
    ADJ Adjustment
    ADSI Action Delete Status Indicator
    ALC Agency Location Code
    AOC Advice of Credit
    AUTOGEN Automatic Generation of FTD Coupons
    BC Branch Code
    BCL Block Completion List
    BCR BOB Control Record
    BI BOB Indicator
    BMF Business MasterFile
    BMFOL Business MasterFile On Line
    BOB Block Out of Balance
    BSN BOB Sequence Number
    CB Commercial Bank
    CBAF Commercial Bank Address File
    CC Command Code
    CCR Combined Control Record
    CD Check Digit
    CR Control Record
    CRL Control Record List
    CRPT Control Record Posting Tape
    CSA Computer Systems Analyst
    DA Delete All
    DI Delete Individual
    DLN Document Locator Number
    DRL Deleted Record List
    DT Deposit Ticket, Form 215A
    DV Debit Voucher
    ECC MEM Enterprise Computing Center - Memphis
    ECC MTB Enterprise Computing Center - Martinsburg
    ECU Entity Control Unit
    EIN Employer Identification Number
    ERR ADJ Erroneous Adjustment
    ESN Error Sequence Number
    FDCR FRB Day Classified Report
    FDCRI FRB Day Classified Report Indicator
    FDIC Federal Deposit Insurance Corporation
    FMCRI FRB Month Classified Report Indicator
    FMS Financial Management Services
    FRB Federal Reserve Bank
    FT From - To Code
    FTC File Type Code
    FTD Federal Tax Deposit
    FTDER FTD Error Correction Command Code
    FYM Fiscal Year Month
    GL General Ledger
    GMF Generalized Mainframe
    IAC Interagency Coordinator
    IDRS Integrated Data Retrieval System
    III Initial Input Indicator
    IRACS Interim Revenue Accounting Control System
    ISRP Integrated Submission and Remittance Processing
    MF MasterFile
    MICR Magnetic Ink Character Recognition
    NAP National Accounts Profile
    OF Original From Code
    PT Posting Transcript
    RACS Revenue Accounting Control System
    RCR Report Classification Record
    RCRI Report Classification Record Indicator
    RTC Record Type ID Code (same as TCC)
    RTR Report Type Request
    SCCFAR Service Center Control File Adjustment Record
    SBRDT SCCF Block Release and Delete Tape
    SCCF Service Center Control File
    SF Standard Form
    SFDCR Subsequent FRB Day Classified Report
    SCFDI Subsequent Classification FRB Day Indicator
    SCRIPS Service Center Recognition/Image Processing System
    SPCWR Submission Processing Campus Workload Redistribution
    SPC Submission Processing Campus
    SSN Social Security Number
    TAS Taxpayer Advocate Service
    T/C Tax Class
    TC Transaction Code
    TCC Type Card Code (same as RTC)
    TCR Transmittal Control Record
    TFM Treasury Financial Manual
    TEP Tape Edit Processor
    THR Transmittal Header Record
    TII TCR Imbalance Indicator
    TIP Transaction Interface Package
    TLN Transmittal Locator Number
    TSN Tape Sequence Number
    TTC Type Transmittal Code
    TT&L Treasury Tax and Loan
    URC Unpostable Resolution Code
    W/O ≡ ≡ ≡ ≡ ≡ ≡ Without
    ZBI Zero Balance Indicator

3.5.17.2.1  (01-01-2008)
Forms

  1. The following forms are used throughout this IRM.

    Title Description
    Form 1332 Block and Selection Record.
    This form is used to block and process no remittance documents. It is usually prepared by the Numbering Unit.
    Form 2284 Advice of Credit.
    Treasury Tax and Loan Account Depositaries use this form to document the date and amount of deposit for a specified number of FTDs.
    Form 2848 Power of Attorney and Declaration Of Representative.
    Recognized representative(s) are authorized, subject to revocation, to receive confidential information and to perform any and all acts that the principal(s) can perform with respect to specified tax matters.
    Form 3210 Document Transmittal.
    Form used when shipping items from one area to another area. Receipt portion is returned to sender.
    Form 3220 Mass Storage Media.
    Indicates volume from SCRIPS tape.
    Form 3541 Unpostable Transactions.
    Card column sheet used to designate various input area for the ISRP Function.
    Form 3774 Request For Research.
    Used when requesting microfilm research for FTD and/or AOC coupons.
    Form 5391 Procedures/Systems Change Request.
    Used to request changes or improvements to procedures or data processing.
    Form 5516 FTD Transmittal/Replacement Record Adjustment.
    Used to correct FTD transmittals.
    Form 5517 FTD Replacement/Adjustment Record.
    Used to correct FTD coupons.
    Form 5521 FTD Transmittal Label.
    Used by banks to mail AOC and FTDs to their assigned SPC.
    Form 5522 FTD Transmittal Reorder.
    Banks are to mail IRS this form when their AOC, Form 2284, has reached a 60 day level.
    Form 5526 FTD Adjustment Action Request.
    Sent to FRB to adjust its TT&L Account or other related FTD records.
    Form 5715 Systems Production Evaluation Report.
    Used to report systemic and operational work stoppage situations.
    Form 5804 Federal Reserve Bank Day Classified Report Balancing Proof.
    Completed daily to verify and balance FRB deposits.
    Form 5805 Subsequent Day Classified Report Balancing Proof.
    Deposits retained from previous day's balance to be transferred onto the beginning of the subsequent day's balance. If any changes occur to the report, that information is sent to the RACS Function.
    Form 5890 Federal Tax Deposit (FTD) Report and Transcript Request.
    Form 5891 FTD Service Center Control File Adjustment Record.
    Used to request a SPC and/or FRB adjustment to SCCF.
    Form 6143 FRB Verification Replacement Record.
    Used to correct invalid data on the FRB information which was received on tape.
    Form 6812 Depository Update Form.
    Used to add new depositaries or change information on CBAF.
    Form 8109 Federal Tax Deposit Coupon.
    Used when making federal tax payments to IRS through the Federal Tax Deposit System.
    Form 8109-B Federal Tax Deposit Coupon (over the counter version).
    Used by taxpayers who do not have a pre-printed Form 8109 because the taxpayer exhausted its supply or has ordered, but not received, its first booklet.
    Form 8109-C FTD Address Change.
    Used by a taxpayer who wishes to change only an address. The form is contained in the yellow FTD Coupon Book, and replaces Form 8109-A which was contained in the blue FTD Coupon Book.
    Form 8163 FTD Replacement Document.
    Manually prepared by SPC to reconstruct a missing FTD coupon and preparing a reversal to taxpayer account.
    Form 8164 FTD Transmittal Replacement.
    Manually prepared by SPC to replace a bank(s) missing transmittal or to change a transmittal when a bank informs IRS of a reversal in a deposit.
    Form 8646 Checklist to Identify Delays in Processing FTDs.
    Used to notify IAC when there is a problem processing Form 2284 and/or Form 8109. IAC contacts the bank and informs the bank of the problem.
    Form 8712 FTD Variance Correction/Deletion Record.
    Used to make corrections or deletions to Transmittal Locator Numbers. This form is routed to ISRP for input to the FTD system.
    Form 9155 FTD Transmittal Label Reorder Form.
    Used by banks to reorder Form 5521 FTD Transmittal Labels, Form 5521.
    Form 9160 FTD Telephone Data Record.
    Used to record information received through telephone contact.
    Form 9176 Daily Trial Balance of SCCF to General Ledger 4300 Account.
    Used in preparation of trial balance of SCCF (AOC received by SPC from commercial banks and FRBs) to General Ledger 4300 Account before TEP good tape is released to ECC MTB.
    Form 9262 Daily FRB Verification Record Balancing Sheet.
    Used to ensure all FRB Verification Tapes and replacement cards were processed. That total is matched to the Deposit Tickets received the prior day.
    Form 9345 Editorial Change Request Form.
    Used to change the way a procedure is presented in an IRM.
    Form 9453 Federal Tax Deposit Tracer History Sheet.
    Used by the FTD Unit when assisting the Payment Tracer Function in obtaining information from commercial banks and/or FRB when FTD payments are missing or misapplied.
    Form 9576 Accounting Branch FTD Good Tape Release Log.
    An FTD form to ensure all reels containing FTD payments are accounted for at ECC MTB.
    SF 215A Deposit Ticket.
    This form is completed on Bulkdata Electronic Transfer System (BEFT).
    SF 5515 Debit Voucher.
    This form is completed on Bulkdata Electronic Transfer System (BEFT).

3.5.17.2.2  (01-01-2008)
FTD Daily and Monthly Reports

  1. Over 50 reports are automatically generated or produced upon request through the FTD System. The frequency of the reports can be daily, weekly, monthly, or on a variable basis. Listed below are all FTD run file numbers and titles. If the scanner goes down and does not release a tape to the Computer Branch, two (2) small blocks (from Extracting) must be entered through ISRP in order to produce daily FTD reports. Manually assign the FTD Sequence Numbers. The blocks must be filmed once the Scanner is working. These blocks may BOB the following day. They should be monitored to ensure appropriate actions are taken. Notify ECC MEM and ECC MTB to run FTD 37 before FTD 43 when this procedure is followed through ISRP.

    Run File
    Numbers     		Titles Frequency
    FTD21–40 Federal Tax Deposit Count Daily
    FTD21–42 Supplemental Error List Daily
    FTD21–70 Run Control Report Daily
    FTD37–40 Erroneous Input Into FTD Processing Daily
    FTD37–70 Run Controls Report Daily
    FTD43–70 Run Controls Report Daily
    FTD45–40 Taxpayer Entity Change Report Daily
    FTD45–70 Run Controls Report Daily
    FTD48-02 Error History Report Daily
    FTD48–41 FTDER Reclassification Report Daily
    FTD48–42 FTDER Error File Update Report Daily
    FTD48–44 FTDER Multiple Deposit List Daily
    FTD48–70 Run Controls Daily
    FTD49-40 FTD SCRIPS Tape Analysis MICRO-List Daily
    FTD49-41 FTD SCRIPS Tape Analysis ABA-List Daily
    FTD49-70 Run Control List Daily
    FTD51–40 BOB 7 List Variable
    FTD51–41 FTD Reclassification Report Daily
    FTD51–42 Error File Update Report Daily
    FTD51–44 Multiple Deposit List Variable
    FTD51–70 Run Controls Report Daily
    FTD53–40 FTD BOB 12 Register Variable
    FTD53–40 FTD BOB Register Daily
    FTD53–41 FTD 53 Run Control—BOB File Update Analysis Summary Daily
    FTD53–70 Run Controls Report Daily
    FTD54–40 FTD Error Register Daily
    FTD54–41 FTD Cumulative Error Register Summary Daily
    FTD54–70 Run Controls Report Daily
    FTD55–40 Error-Delete-Listing Error-Delete Summary Daily
    FTD55–41 BOB-Delete-Listing BOB-Delete-Summary Daily
    FTD55–45 FRB-Totals-List Daily
    FTD55–46 FRB-Error-List Daily
    FTD55–47 FRB-Verification-Listing Daily
    FTD55–70 Run Controls Report Daily
    FTD55–72 Run Controls Report Daily
    FTD61–40 SCCF Invalid Post Transcripts Daily
    FTD61–41 SCCF Invalid Post Trans Summary Daily
    FTD61–42 SCCF Posting Summary Daily
    FTD61–43 SCCF In-House Summary Daily
    FTD61–44 SCCF Historic Summary Monthly
    FTD61–45 Control Record List Daily
    FTD61–46 Control Record List Summary Daily
    FTD61–50 Missing FRB Transmittals—(TLN Order) Daily
    FTD61–51 Missing Depository Transmittals—(TLN Order) Daily
    FTD61–52 FRB/Deposit Trans Amount Difference Daily
    FTD61–53 Matched Unclassified Transmittals Variable
    FTD61–54 SCCF Generated Block Deletes Variable
    FTD61–55 FTD Coupon Block Complete List Monthly
    FTD61–56 SC Received Date Error Listing Variable
    FTD61–60–61–62–66 SCCF Special Transcript List Variable
    FTD61–70 Run Control Report Daily
    FTD62–70 Run Control Report Daily
    FTD63–40 FRB Day Classified Report & Grand Totals
    FRB Subsequent Classified Report & Totals
    Daily & Subsequent Unadjusted Classified Transmittals
    Daily & Subsequent Adjusted Classified Transmittals
    Daily & Subsequent Unclassified Transmittals     		Daily
    FTD63–70 Run Control Report Daily
    FTD66–46 Missing FRB Transmittals—(SC Received Date Order) Variable
    FTD66–47 Missing FRB/Depository Trans-($)-Descending Daily
    FTD66–48 Missing Depository Transmittal — (FRB Batch Day Order) Variable
    FTD66–49 Missing FRB/Dep Trans Equal Amts. Daily
    FTD66–60 Disaster Miss FRB Transmittals Variable
    FTD66–61 Disaster Missing Depository Trans Variable
    FTD66–62 Disaster Missing FRB/Depository Trans Variable
    FTD66–63 Disaster Miss FRB/Dep Trans Equal Amt. Variable
    FTD66–70 Run Control Report Daily
    FTD73–40 Historic SCCF Analysis Monthly
    FTD73–41 Historic SCCF Analysis Monthly
    FTD73–42 Historic SCCF Analysis-Block Header Listing Monthly
    FTD73–70 Run Controls Report Variable
    FTD74–41 Historic-Good-Tape Analysis Monthly
    FTD74–70 Run Control Report Daily
    FTD77–40 TEP Good Tape Release List Daily
    FTD77–41 Revenue Receipts Summary Daily
    FTD77–42 TEP Mismatch List Variable
    FTD77–43 TEP Deleted Record List Variable
    FTD77–45 FTD Daily Reorder Request Report Daily
    FTD77–46 IDRS Selected Summary Daily
    FTD77–47 Daily FTD Re-sequence Rec Rpt Variable
    FTD77–70 Run Controls Report Daily
    FTD92–40 FTD Daily Variance Report Daily
    FTD92–70 Run Controls Report Daily
    FTD93–40 Variance Error Report Variable
    FTD93–41 Variance Change/Delete Report Variable
    FTD93–70 Run Controls Report Daily
    FTD95–40 Variance Summary Report Monthly
    FTD95–70 Run Controls Report Daily
         
    SCRIPS Runs    
         
    IPS00814 FTD Block Report Daily
    IPS00815 FTD `Generated Tax Per/Quarters' Daily
    IPS00816 FTD THR Report Daily
    IPS00817 FTD Insert/Deletes Reports Daily
    IPS00819 FTD Run Balancing Report Daily
    IPS9020 SC Code and FRB Code Report Daily
    IPS3179 FTD Sequence Number Assignment Report Daily
    LC015 40 and 40A FTD Microfilm Serial Number List Daily
         
    BULKDATA CBAF Runs    
         
      Bank Address Register-Alpha Sequence Address Register Variable
      Bank Address Change Register Variable
      Commercial Bank Error Register Variable
      Commercial and Federal Reserve Bank Address Register-Numeric Sequence Variable
      Bank Address Mailing Labels Variable
      Bank Address Error Register Variable
      Run Control Weekly
      Listing of Banks Selected for Bank Address Header File & Summary of Transmittal Usage Codes & Reorder Requests Weekly
      Unmatched Transmittal Request List Variable

3.5.17.2.3  (01-01-2008)
Terms

  1. The following terms are used throughout this IRM.

    Terms Definition
    Action Delete Status Indicator (ADSI) A block attempting to post to the SCCF, this Indicator must be off or it will not post or appear on the block completion list.
    Advice Of Credit (AOC) A Treasury Form 2284 that is supplied to TT&L depositaries by IRS to be used in supporting credits to TT&L Accounts.
    AM Research (AMRH) Transcript A MasterFile transcript generated, after a specified number of cycles, to signal an unreversed transaction in an FTD credit module.
    Awaiting Transcript Balance An area on the SCCF Special Transcript List that provides information when the module does not balance to the FRB, SPC and GOOD tape.
    Block Out Of Balance (BOB) A process that handles blocks that were determined unprocessable because of an error in the THR, an invalid tax class code or amount on the FTD, or an imbalance situation.
    BOB Sequence Number (BSN) A number that is assigned by the computer to the BOB register so a correction can be made to SCCF.
    Bulkdata Transfer A network between the SPC and FRB to electronically transmit the FRB Daily Batch Day and other information.
    Commercial Bank Address File (CBAF) An alphabetical or numerical listing consisting of FRB and commercial banks, including addresses and account number(s), who ar