3.17.50  Submission Processing RRACS Procedures (Cont. 1)

3.17.50.10 
Disbursement Control Main Menu

3.17.50.10.8  (08-11-2010)
Manual Refund Cancellations

  1. This subsection describes the Journals used to record Manual Refund Cancellations.

  2. These are the valid accounts for Manual Refund Cancellations (Journal #532).

    1. 5100  Debit  Disbursements, Principal (20X0903)

    2. 5200  Debit  Disbursements, Interest (20X0904)

    3. 4120  Credit SPC Suspense - BMF

    4. 4220  Credit SPC Suspense - IMF

    5. 4252  Credit SPC Suspense - IRAF

    6. 4420  Credit SPC Suspense - NMF

    7. 4620  Credit Unidentified Remittance

    8. 4970  Credit Unapplied Refund Reversal

    9. 6310  Credit Miscellaneous Fee

    10. 6400  Credit MISC Revenue Collections

    11. 6520  Credit Refund Tax & Interest - NMF

    12. 6800  Credit Excess Collections

  3. This table describes the steps required to complete Journal #532

    Journal 532 Procedures
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu   Select Cancellations. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    RACS Intermediate Menu   Select Manual Cancellation. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format. Enter or add button
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select Disbursement Principal or Disbursement Interest. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if the second account has an amount, or select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... the Edit or Delete Button
    Maintain Transaction Journal   Highlight/Select Application from Possible Source Journals. From the Action Bar. Action and then Add
    Maintain Source Journal   No input is necessary for this Journal. Enter or Add Button
    Maintain Journal Entry   Highlight/select the needed IRS credit Account Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each account that has an amount. When finished with required inputs, select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... the Edit or Delete Button

    Note:

    See separate table in IRM 3.17.50.3.14 for "NTRR Line Data" input.

    Maintain Transaction Journal Message Select Message to enter up to 256 characters of optional audit trail information. OK Button
    Post Review input data. If correct... Post Button

3.17.50.10.9  (08-11-2010)
Deposit Fund Refund Cancellations

  1. This subsection describes the Journals used to record Deposit Fund Refund Cancellations.

  2. These are the valid accounts for Deposit Fund Refund Cancellations (Journal #533).

    1. 5200  Debit  Disbursements, Interest (20X0904)

    2. 5300  Debit  Disbursement, Deposit Fund (20X6879.09)

    3. 4710  Credit Offers-In-Compromise

    4. 4720  Credit Sales of Seized Property

    5. 4730  Credit Miscellaneous Deposit Funds

    6. 6520  Credit Refund of Tax and Interest-NMF

    7. 7002  Debit Disbursement, Deposit Fund (20X6879.09)

  3. This table describes the steps required to complete Journal #533.

    Journal 533 Procedures
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Cancellations Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    RACS Intermediate Menu   Select Deposit Fund Cancellation. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format. Enter or add button
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select Deposit Funds or Deposit Funds Interest Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if the second account has an amount, or select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... the Edit or Delete Button
    Maintain Transaction Journal   Highlight/Select the next transaction from the Possible Source Journal. From the Action Bar. Action and then Add
    Maintain Source Journal Deposit Fund ID # Enter the Deposit Fund identification number and prepare date. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry Area Office or Field Office Select/Highlight the Area Office or Field Office. Tab Key
    Amount Enter the Amount associated with the generated IRS account. OK Button
    Maintain Source Journal   Review input data. If correct, select. Can repeat or add ID # and amounts up to 200 OK Button
    After last one entered, select... Cancel Button

    Note:

    See separate table in IRM 3.17.50.3.14 for "NTRR Line Data" input.

    Maintain Transaction Journal Message Select Message to enter up to 256 characters of optional audit trail information. OK Button
    Post Review input data. If correct... Post Button

3.17.50.10.10  (05-01-2008)
Enterprise Computing Center (ECC) Refund, Photocopy, Anti-Drug, Informant Reward, Miscellaneous (MISC) Revenue, Oil Spill Refund, User Fee, Arbitrage, Enterprise Computing Center Customer Account Data Engine (ECC-CADE), and Cover Over Cancellations

  1. This subsection describes the Journals used to record ECC, Photocopy, Anti-Drug, MISC Revenue, Informant Reward, and Oil Spill Refund, User Fee, Arbitrage, ECC-CADE, and Cover Over Cancellations.

3.17.50.10.10.1  (05-01-2008)
Enterprise Computing Center (ECC) Refund Cancellations

  1. These are the valid accounts for ECC Cancellations (Journal #534, #535 and #546).

    1. 5100  Debit  Disbursements, Principal (20X0903)

    2. 4110  Credit ECC Suspense - BMF

    3. 4210  Credit ECC Suspense - IMF

    4. 4215  Credit CADE ECC Suspense.

3.17.50.10.10.2  (05-01-2008)
Photocopy Refund Cancellations

  1. These are the valid accounts for photocopy cancellations (Journal #536).

    1. 2340  Debit  Photocopy Fees (20X5432.2)

    2. 5100  Debit  Disbursements, Principal (20X0903)

    3. 2410  Credit Refund Repay Principal (20X0903)

    4. 6310  Credit MISC Fees

3.17.50.10.10.3  (05-01-2008)
Anti-Drug Refund Cancellations

  1. These are the valid accounts for anti-drug cancellations (Journal #537).

    • 7003  Debit  Disbursements, Anti-Drug (20X5099.1)

    • 4750  Credit Anti-Drug Special Funds Liability

3.17.50.10.10.4  (05-01-2008)
Informant Reward Refund Cancellations

  1. These are the valid accounts for informant reward cancellations (Journal #538).

    • 7004  Debit  Disbursements, Informant Reward (20X5433.1)

    • 4755  Credit Liability for Informant Reward

  2. This table 3.17.50-12 describes the steps required to complete Journal #538.

3.17.50.10.10.5  (05-01-2008)
Miscellaneous (MISC) Revenue Refund Cancellations

  1. These are the valid accounts for misc. revenue cancellations (Journal # 539).

    • 5400  Debit  Disbursements, MISC Revenue (20X1807)

    • 6910  Credit Adj or Correction of MISC Revenue

  2. This table 3.17.50-12 describes the steps required to complete Journal #539.

3.17.50.10.10.6  (06-06-2007)
User Fee Cancellations

  1. These are the valid accounts for user fee cancellations (Journal # 544).

    • 5301 Debit  Disbursements, MISC Fee Refund (20X5432.5)

    • 6310  Credit Miscellaneous Fee

  2. This table 3.17.50-12 describes the steps required to complete Journal #543.

3.17.50.10.10.7  (06-06-2007)
Arbitrage Cancellations

  1. These are the valid accounts for arbitrage cancellations (Journal # 544).

    • 5400 Debit  Disbursements, MISC Revenue(20X1807)

    • 4120  Credit SC Suspense For Master File-BMF

  2. This table 3.17.50-12 describes the steps required to complete Journal #544.

3.17.50.10.10.8  (06-06-2007)
Enterprise Computing Center (ECC) Cancellations-Customer Account Data Engine (CADE)

  1. These are the valid accounts for ECC cancellations - CADE (Journal # 546).

    • 5100 Debit  Disbursements, Principal (20X0903)

    • 4215 Credit CADE ECC Suspense

3.17.50.10.10.9  (06-06-2007)
Cover Over Cancellations

  1. These are the valid accounts for Cover Over cancellations (Journal # 548).

    1. 7005 Debit  Northern Mariana Islands (20x6737)

    2. 4701 Credit Liability for Cover Over - CNMI

    3. 7006 Debit  Virginia Islands (20x6738)

    4. 4702 Credit Liability for Cover Over - VI

    5. 7007 Debit  Guam (20x6740)

    6. 4703 Credit Liability for Cover Over - Guam

    7. 7008 Debit  Samoa (20x6741)

    8. 4704 Credit Liability for Cover Over- Samoa

3.17.50.10.10.10  (08-11-2010)
Oil Spill Refund Cancellations

  1. These are the valid accounts for oil spill cancellations (Journal #540) (Austin Submission Processing Center only).

    1. 2600 Debit  Oil Spill Receipts (20X8185)

    2. 5200 Debit  Disbursements, Interest (20X0904)

    3. 6320 Credit Off Shore Oil Accounts

    4. 6520 Credit Refund of Tax & Interest - NMF

  2. Journal 540 Procedure
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Cancellations. Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    RACS Intermediate Menu   Select the needed Refund Cancellation Transaction: Manual, Deposit Fund, ECC-BMF, ECC-IMF, Photocopy, Anti-Drug, MISC Revenue, Informant Reward, Oil Spill, User Fee, Arbitrage, ECC-CADE, and Cover Over. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format. Enter or add button
    Cycle Select the Cycle (required for ECC cancellations only) Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. OK Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... the Edit or Delete Button
    Maintain Transaction Journal   Highlight/select Informant Reward from possible source journals. From the Action Bar. . . Action/Add
    Maintain Source Journal Prepare Date Enter the date in MM-DD-YYYY format. Enter or Add
    Review input data. If correct, select... OK Button
    Repeat if additional case, or select... Cancel

    Note:

    See separate table in IRM 3.17.50.3.14 for "NTRR Line Data" input.

    Maintain Transaction Journal Message Select Message to enter up to 256 characters of optional audit trail information. OK Button
    Post Review input data. If correct... Post Button

3.17.50.10.11  (02-25-2015)
Intra-Governmental Payment and Collections Receipts (IPACR) and Treasury Receivable, Accounting and Collection System (TRACS) Intra-Governmental Payment and Collections Disbursements (IPAC D)

  1. The IPAC Receipts and TRACS IPACD are separate selections to allow a record to be established in the database.

  2. At the time of application, (IRM 3.17.50.4.8, TRACS Application) the established record will be reduced by the amount applied.

  3. This subsection provides instructions for input of journals 541, IPAC Receipts, and 542, TRACS IPACD.

3.17.50.10.11.1  (02-25-2015)
Treasury Receivable, Accounting and Collection System (TRACS) Receipts

  1. These are the valid Debit and Credit accounts for TRACS IPAC Receipts (Journal #541):

  2. Debtor Master File (DMF) IPAC (reversal accounts are opposite)

    • 2910  Debit  IPAC Receipt (20F3885.11)

    • 1550  Credit Injured Spouse Claims Allowed-Rec

  3. DMF Reclass (Required) (reversal accounts are opposite)

    • 2410  Debit  Refund Repay Principal (20X0903)

    • 2910  Credit IPAC Receipt (20F3885.11)

  4. IPACR Refund Reversal (reversal accounts are opposite)

    • 2910  Debit  IPAC Receipt (20F3885.11)

    • 4970  Credit Unapplied Refund Reversals

  5. IPAC Department of Justice (DOJ) (reversal accounts are opposite)

    • 2915  Debit  DOJ Receipt (20F3844)

    • 4975  Credit Liability, DOJ Receipts

  6. IPACR Suspense (reversal accounts are opposite)

    • 2910  Debit  IPAC Receipt (20F3885.11)

    • 4985  Credit IPACR Suspense

3.17.50.10.11.2  (02-25-2015)
Treasury Receivable, Accounting and Collection System (TRACS) Intra-Governmental Payment and Collections Disbursements (IPAC D)

  1. These are the valid Debit and Credit accounts for IPACD (Journal 542):

  2. Principal (reversal accounts are opposite)

    • 4970  Debit  Unapplied Refund Reversal

    • 5100  Credit Disbursement, Principal (20X0903)

  3. Liability, DOJ Receipt (reversal accounts are opposite)

    • 4975  Debit  Liability, DOJ Receipts

    • 5100  Credit Disbursement, Principal (20X0903)

  4. IPAC Suspense (reversal accounts are opposite)

    • 4985  Debit IPACR Suspense

    • 5100  Credit Disbursement, Principal (20X0903)

  5. This table describes the steps required to complete Journal #542.

    Journal 542 Procedure
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select IPAC Receipts or TRACS IPACD. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Schedule # Enter the schedule number assigned to the refund. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format.  
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. OK Button
    Repeat for additional accounts or select... Cancel
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... the Edit or Delete Button
    Maintain Transaction Journal   Highlight/select DMF Reclass from possible source journals, the next transaction (IPAC receipts only). From the Action Bar. Action/Add
    Maintain Source Journal     Enter or Add Button
    Maintain Journal Entry Amount Enter amount associated with selected IRS account. OK Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of optional audit trail information. OK Button
    Post Review input data. If correct... Post Button

3.17.50.10.12  (02-25-2015)
Federal Payment Levy Program (FPLP)

  1. The FPLP is processed in Memphis Submission Processing Center (MSPC) only.

  2. IPAC is received daily from Bureau of the Fiscal Service (Fiscal Service or BFS) - IPACR FMS/FPLP Levy (Journal #580) and IPACD FMS/FPLP Levy (Journal #585).

  3. MSC downloads the IPAC information onto a diskette for electronic transmittal to the ECC.

  4. ECC then matches the IPAC information with the file received from Fiscal Service and Electronic Federal Tax Payment System (EFTPS) will process into RRACS with journal 114.

3.17.50.10.12.1  (02-25-2015)
Intra-Governmental Payment and Collections Receipt (IPACR) Financial Management Service (FMS) Levy

  1. These are the valid Debit and Credit accounts for IPACR FMS/FPLP Levy (Journal #580).

    • 2910  Debit  IPAC Receipt (20F3885.11)

    • 4765  Credit EFTPS/FPLP Miscellaneous Suspense

3.17.50.10.12.2  (02-25-2015)
Intra-Governmental Payment and Collections Disbursement (IPACD) FMS Levy

  1. These are the valid Debit and Credit accounts for IPACD FMS/FPLP Levy (Journal #585).

    • 4765  Debit  EFTPS Miscellaneous Suspense

    • 2910  Credit  IPAC Receipt (20F3885.11)

  2. This table describes the steps required to complete Journal #585.

    Journal 585 Procedure
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select IPACR FMS Levy or IPACD FMS Levy Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format.  
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. OK Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct, select... the Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of optional audit trail information. OK Button
    Post Review input data. If correct... Post Button

3.17.50.10.13  (02-25-2015)
Intra-Governmental Payment and Collections IPAC Disbursement (IPACD)

  1. This subsection describes the Journals used to record disbursement adjustments from the IPAC.

3.17.50.10.13.1  (02-25-2015)
Intra-Governmental Payment and Collections IPAC Disbursement (IPACD) Miscellaneous

  1. (1) These are the valid accounts for IPACD Miscellaneous (Journal #547).

    1. 4120  Debit  SPC Suspense for Master File-BMF

    2. 4220  Debit  SPC Suspense for Master File-IMF

    3. 4252  Debit  SPC Suspense for Master File-IRAF

    4. 4420  Debit  SPC Suspense for NMF

    5. 4620  Debit  Unidentified Remittances

    6. 4970  Debit  Unapplied Refund Reversals

    7. 6400  Debit  Miscellaneous Revenue Collections

    8. 6520  Debit  Refund of Tax and Interest-NMF

    9. 6540  Debit  Small Debits and Credits Cleared

    10. 6800  Debit  Excess Collection

    11. 5100  Credit Disbursements, Principal (20X0903)

    12. 5200  Credit Disbursements, Interest (20X0904)

3.17.50.10.13.2  (02-25-2015)
Intra-Governmental Payment and Collections Disbursement (IPACD) Deposit Fund

  1. These are the valid accounts for IPACD Deposit Fund (Journal # 549).

    1. 4710  Debit  Offers-In-Compromise

    2. 4720  Debit  Sales of Seized Property

    3. 4730  Debit  Miscellaneous Deposit Funds

    4. 6520  Debit  Refund of Tax and Interest-NMF

    5. 5200  Credit Disbursements, Interest (20X0904)

    6. 7002  Credit Disbursements Fund Reciept(20X6879.09)

3.17.50.10.13.3  (02-25-2015)
Intra-Governmental Payment and Collections (IPACD) MISC Revenue

  1. These are the valid accounts for IPACD MISC Revenue (Journal # 553).

    • 6910  Debit  Adj or Correction of MISC Revenue

    • 5400  Credit Disbursements, MISC Revenue (20X1807)

3.17.50.10.13.4  (02-25-2015)
Intra-Governmental Payment and Collections Disbursement (IPACD) Photocopy

  1. These are the valid accounts for IPACD Photocopy (Journal # 555).

    1. 2410  Debit  Refund Repay Principal (20X0903)

    2. 6310  Debit  MISC Fees

    3. 2340  Credit Photocopy Fees (20X6877)

    4. 5100  Credit Disbursements, Principal (20X0903)

3.17.50.10.13.5  (02-25-2015)
Intra-Governmental Payment and Collections Disbursement (IPACD) Anti-Drug

  1. These are the valid accounts for IPACD Anti-Drug (Journal # 557).

    • 4750  Debit  Anti-Drug Special Funds Liability

    • 7003  Credit Anti-Drug receipts (20X5099.1)

3.17.50.10.13.6  (02-25-2015)
Intra-Governmental Payment and Collections Disbursement (IPACD) Debtor Master File (DMF) Offset

  1. These are the valid accounts for IPACD DMF Offset (Journal # 559).

    1. 2410  Debit  Refund Repay Principal (20X0903)

    2. 6330  Debit  Debtor Master File Offsets

    3. 2910  Credit IPACR Receipt (20F3885.11)

    4. 5100  Credit Disbursements, Principal (20X0903)

3.17.50.10.13.7  (02-25-2015)
Intra-Governmental Payment and Collections Disbursement (IPACD) Oil Spill

  1. These are the valid accounts for IPACD Oil Spill (Journal # 560) (Austin Submission Processing Center only).

    1. 6320  Debit  Offshore Oil Account

    2. 6520  Debit  Refund of Tax and Interest-NMF

    3. 2600  Credit Oil Spill Receipts (20X8185)

    4. 5200  Credit Disbursements, Interest (20X0904)

    Journal 560 Procedure
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select IPACD Disburse and Form 3813. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    RACS Intermediate Menu   Select the needed disbursement type. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format.  
    Cycle Highlight/Select the Refund Cycle (required for DMF Offset only) Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select the needed IRS Account if more than one option is available. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if an additional account has an amount, or select... Cancel Button
    If IPACD Deposit Fund:
    Maintain Transaction Journal   Highlight/Select OIC, Seizure, MISC, or Deposit Fund "Possible Source Journal" Then select... Action, then Add
    Maintain Source Journal Deposit Fund ID # Enter the Deposit Fund number. Add Button
    Maintain Journal Entry Area Office or Field Office Highlight/Select the appropriate Office. Tab Key
      Can repeat ID#, Area or Field Office until last one, then... Cancel
    Amount Enter the Amount associated with the generated IRS account. OK Button
    If IPACD Miscellaneous:
    Maintain Transaction /Journal   Highlight/Select Application from the "Possible Source Journal" From the Action Bar, select... Action and then Add
    Maintain Source Journal   No input is necessary for this Journal. Add Button
    Maintain Journal Entry   Select the needed IRS Account Tab Key
    Amount Enter the amount associated with the selected IRS account. Enter or Add Button
      Repeat for each account that has an amount. When finished with required data inputs, select... Cancel Button

    Note:

    See Separate Table in IRM 3.17.50.3.14 for "NTRR Line Data" input.

    For ALL journals, continue with.
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... the Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of optional audit trail information. OK Button
    Post Review input data. If correct... Post Button

3.17.50.10.14  (05-01-2008)
Confirmation of Refunds

  1. This subsection describes the Journals used to record the confirmation of a refund.

3.17.50.10.14.1  (02-25-2015)
Confirmation Enterprise Computing Center Customer Account Data Engine (ECC CADE)

  1. These are the valid accounts for Confirmation ECC Refund - CADE (Journal 518).

    1. 4801  Debit  Approved Vouchers Payable Principal

    2. 5100  Credit Disbursements, Principal (20X0903)

    3. 4802  Debit  Approved Vouchers Payable Interest

    4. 5200  Credit Disbursements, Interest (20X0904)

3.17.50.10.14.2  (05-01-2008)
Confirmation of Informant Reward Refund

  1. These are the valid accounts for Confirmation of Informant Reward Refund (Journal 519).

    • 4808  Debit  Approved Voucher Payable, Informant Award

    • 7004 Credit Informant Reward (20X5433.1)

3.17.50.10.14.3  (02-25-2015)
Confirmation Miscellaneous (MISC) Refund

  1. These are the valid accounts for Confirmation MISC Refund (Journal 520).

    1. 4801  Debit  Approved Vouchers Payable Principal

    2. 5100  Credit Disbursements, Principal (20X0903)

    3. 4802  Debit  Approved Vouchers Payable Interest

    4. 5200  Credit Disbursements, Interest (20X0904)

3.17.50.10.14.4  (02-25-2015)
Confirmation Enterprise Computing Center (ECC) Refund-Business Master File (BMF)

  1. These are the valid accounts for Confirmation ECC Refund-BMF (Journal 521).

    1. 4801  Debit  Approved Vouchers Payable Principal

    2. 5100  Credit Disbursements, Principal (20X0903)

    3. 4802  Debit  Approved Vouchers Payable Interest

    4. 5200  Credit Disbursements, Interest (20X0904)

3.17.50.10.14.5  (02-25-2015)
Confirmation Enterprise Computing Center (ECC) Refund-Individual Master File (IMF)

  1. These are the valid accounts for Confirmation ECC Refund-IMF (Journal 522).

    1. 4801  Debit  Approved Vouchers Payable Principal

    2. 5100  Credit  Disbursements, Principal (20X0903)

    3. 4802  Debit  Approved Vouchers Payable Interest

    4. 5200  Credit  Disbursements, Interest (20X0904)

3.17.50.10.14.6  (05-01-2008)
Confirmation Excess Refund

  1. These are the valid accounts for Confirmation Excess Refund (Journal 523).

    1. 4801  Debit  Approved Vouchers Payable Principal

    2. 5100  Credit Disbursements, Principal (20X0903)

    3. 4802  Debit  Approved Vouchers Payable Interest

    4. 5200  Credit Disbursements, Interest (20X0904)

3.17.50.10.14.7  (05-01-2008)
Confirmation Unidentified Refund

  1. These are the valid accounts for Confirmation Unidentified Refund (Journal 524).

    1. 4801  Debit  Approved Vouchers Payable Principal

    2. 5100  Credit Disbursements, Principal (20X0903)

    3. 4802  Debit  Approved Vouchers Payable Interest

    4. 5200  Credit Disbursements, Interest (20X0904)

3.17.50.10.14.8  (05-01-2008)
Confirmation Photocopy Refund

  1. These are the valid accounts for Confirmation Photocopy Refund (Journal 525).

    1. 2410  Debit  Refund Repay Principal (20X0903)

    2. 4801  Debit  Approved Vouchers Payable Principal

    3. 2340  Credit Photocopy Fee (20X6877)

    4. 5100  Credit Disbursements, Principal (20X0903)

3.17.50.10.14.9  (05-01-2008)
Confirmation Non Master File (NMF) Refund

  1. These are the valid accounts for Confirmation NMF Refund (Journal 526).

    1. 4801  Debit  Approved Vouchers Payable Principal

    2. 5100  Credit Disbursements, Principal (20X0903)

    3. 4802  Debit  Approved Vouchers Payable Interest

    4. 5200  Credit Disbursements, Interest (20X0904)

3.17.50.10.14.10  (05-01-2008)
Confirmation Deposit Fund Refund

  1. These are the valid accounts for Confirmation Deposit Fund Refund (Journal 527).

    1. 4803  Debit  Approved Vouchers Payable, Deposit Fund

    2. 7002  Credit  Deposit Funds (20X6879.09)

    3. 4802  Debit  Approved Vouchers Payable Interest

    4. 5200  Credit Disbursements, Interest (20X0904)

3.17.50.10.14.11  (05-01-2008)
Confirmation Anti-Drug Refund

  1. These are the valid accounts for Confirmation Anti-Drug Refund (Journal 528).

    • 4804  Debit  Approved Vouchers Payable, Drug Fund

    • 7003  Credit Anti-Drug (20X5099.1)

3.17.50.10.14.12  (02-25-2015)
Confirmation Miscellaneous (MISC) Revenue Refund

  1. These are the valid accounts for Confirmation MISC Revenue Refund (Journal 529).

    • 4806  Debit  Approved Voucher Payable MISC Revenue

    • 5400  Credit Disbursements, MISC Revenue (20X1807)

3.17.50.10.14.13  (05-01-2008)
Confirmation Oil Spill Refund

  1. These are the valid accounts for Confirmation Oil Spill Refund (Journal 530).

    1. 4805  Debit  Approved Vouchers Payable, Oil Spill

    2. 2600  Credit Oil Spill Receipt (20X8185)

    3. 4802  Debit  Approved Vouchers Payable Interest

    4. 5200  Credit Disbursements, Interest (20X0904)

3.17.50.10.14.14  (02-25-2015)
Confirmation Cover Over Refund

  1. These are the valid accounts for Confirmation Cover over Refund (Journal 570).

    Valid Accounts for Confirmation Cover over Refund (Journal 570)
    Valid Accounts for Commonwealth of the Northern Mariana Islands (CNMI) Confirmation Cover over Refunds
    4811 Debit Approved Voucher Payable Northern Mariana Islands
    7005 Credit Disbursement, CNMI (20X6737)
    Valid Accounts for Virgin Islands (VI) Confirmation Cover over Refunds
    4812 Debit Approved Voucher Payable Virgin Islands
    7006 Credit Disbursement, VI (20X6738)
    Valid Accounts for Guam Confirmation Cover over Refunds
    4813 Debit Approved Voucher Payable Guam
    7007 Credit Disbursement, Guam (20X6740)
    Valid Accounts for American Samoa Confirmation Cover over Refunds
    4814 Debit Approved Voucher Payable Samoa
    7008 Credit Disbursement, Samoa (20X6741)

3.17.50.10.14.15  (08-11-2010)
Confirmation Arbitrage Refund

  1. These are the valid accounts for Confirmation Arbitrage Refund (Journal 590).

    • 4806  Debit  Approved Vouchers Payable MISC Revenue

    • 5400  Credit Disbursement, MISC Revenue (20X1807)

    Journal 590 Procedure
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Account Period Accept the highlighted current month or select the future month. Tab Key
    Confirm Select the type of refund from the Conform list box. Apply
    Maintain Source Journal Schedule # Enter the Schedule number of the refund. The number must match the number assigned when the refund was journalized. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format.  
    Total Amount Enter the Total Amount of the refund. Tab Key
    Low Check # Enter the beginning check sequence number. (Disregard any alpha characters from the GOALS Report) Tab Key
    High Check # Enter the ending check sequence number. (Disregard any alpha character from the GOALS Report) Enter or Add Button
    Maintain Journal Entry   Select the Principal or Interest account from the Ledger Classification box. (Some refund types have only one option) Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if a second account has an amount, or select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... the Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

3.17.50.10.14.16  (02-25-2015)
Confirmation User Fee Refund

  1. These are the valid accounts for Confirmation User Fee Refund (Journal 591).

    Valid Accounts for Confirmation User Fees Refunds
    4815 Debit Approved Voucher Pay, Misc. User Fee
    5301 Credit Disbursement, Misc. Fee Refunds (20x5432.5)
         
    4816 Debit Approved Voucher Pay, Photocopy Fee
    5302 Credit Disbursement, Photocopy Fee (20x5432.2)
         
    4817 Debit Approved Voucher Pay, Original IA
    5303 Credit Disbursements, Original IA Refund (20x5432.1)
         
    4818 Debit Approved Voucher Pay, Reinstated IA Refund
    5304 Credit Disbursements, Reinstated IA Refunds (20x5432.3)
         
    4819 Debit Approved Voucher Pay, OIC User Fee
    5305 Credit Disbursements, OIC User Fee Refunds (20x5432.4)
         
    4820 Debit Approved Voucher Pay, Reserved Refund
    5305 Credit Disbursements, Reserved Refunds (20x5432.6)
    Journal 570 Procedure
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Account Period Accept the highlighted current month or select the future month. Tab Key
    Confirm Select User Fee in the Confirm list box. Apply
    Note: If you have Misc. User Fee, click the "Cancel" Button. Choose type of User Fee confirmation from the "Possible Source Journals" box. Select "Edit" form the Menu Bar and then select "ADD." Now continue withe the following instructions.
    Maintain Source Journal Schedule # Enter the Schedule number of the refund. The number must match the number assigned when the refund was journalized. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format.  
    Total Amount Enter the Total Amount of the refund. Tab Key
    Low Check # Enter the beginning check sequence number. (Disregard any alpha characters from the GOALS Report) Tab Key
    High Check # Enter the ending check sequence number. (Disregard any alpha character from the GOALS Report) Enter or Add Button
    Maintain Journal Entry   Select the Confirm Principal Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if a second account has an amount, or select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... the Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

3.17.50.10.15  (02-25-2015)
Net Tax Refund Report (NTRR) Line Data Table

  1. The NTRR Line Data Table is used to complete the NTRR Line Data application for any menu option within the Disbursement Control Main Menu in IRM 3.17.50.3.

    Net Tax Refund Report (NTRR) Line Data Table Procedure
    Journals Prompt Description / Action Select or Enter
    Maintain Transaction Journal Possible Source Journals Highlight/Select "NTRR Line Data" from the Possible Source Journal box. From the Action Bar. Action and then Add Button
    Maintain Source Journal   No input is necessary for this Journal. Enter or Add Button
    Maintain Journal Entry Area Office Select the Area Office from the list box. Highlight and Tab
    Line Number Enter the Net Tax Refund Report line number. Tab Key
    Principal/Interest Mark the Principal or Interest box Tab Key
    Items Enter the number of Items Tab Key
    Amount Enter the amount associated with the selected district and line number. OK Button
    Repeat if amounts are present for other districts and/or line numbers. Then. Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... the Edit or Delete Button
    When you have finished the NTRR Line Data application, return to the primary instructions for your journal, or continue.
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

3.17.50.11  (02-25-2015)
Accounting Application Control Main Menu

  1. The Journals in this subsection are used to record the transfer of debits/credits between various general ledger accounts and to and from SPCs. The following transactions are included:

    1. Miscellaneous Applications

    2. Cover Over Liability

    3. Misc Application II

    4. Unidentified Apply

    5. PFIC Apply

    6. Dishonored Check Apply

    7. ECC Applications

    8. Credit Transfer Out

    9. Credit Transfer In

    10. Account Transfers

    11. TRACS Applications

    12. Confirm Transfers

    13. E.R. Court Case

    14. E.R. Non Court Case

    15. Non Payment of Erroneous Refund

    16. Clear Erroneous Refunds

    17. Informant Rewards

    18. Informant Rewards Offset

    19. CADE Recap Manual Input

    20. Recover Insolvency

    21. Revenue Clearance TRF

    22. SC CARS Reclassification

  2. The valid accounts are listed under each subsection.

3.17.50.11.1  (02-25-2015)
Miscellaneous Applications and Cover Over Liability

  1. The Journals in this subsection are used to input miscellaneous applications and to establish Cover Over liability accounts.

  2. Transfers may be within the same file or between BMF, IMF, IRAF, and NMF.

  3. Journal NMF transactions from the Service Center Control File (SCCF) to the proper NMF account or other account.

  4. If information for NMF must be manually journalized it will usually come in on an NMF recap referred to as "second journalizing" , otherwise it will be received in RRACS as a 141/142 Batch Journal.

  5. These Journals will journal small debits and credits cleared, write-off accounts, collection statute write-offs, reversal of write-off accounts and reversal of statute cleared items.

  6. These Journals will record account changes of NMF accounts (previously known as NMF status) when offers have been accepted and reverse write-off amounts previously applied, but now subject to collection activity.

  7. These Journals will also record adjustments to SCCF which may affect two separate SCCF accounts or a SCCF and other general ledger account.

  8. The SCCF re-number list journal will be accomplished via an automated data transfer. However, these Journals are used as back-up in case of processing failure.

  9. Re-input of debit or credit nullified unpostables are journalized on these Journals. Unpostables are an automated tape process. However, these Journals are used as back-up in case of tape problems.

  10. The following is a partial list of source documents for Account Adjustments:

    1. Form 813, Document Register

    2. Form 1331, Notice of Adjustment

    3. Form 2424, Account Adjustment Voucher

    4. Form 3244, Payment Posting Voucher

    5. Form 3809, Miscellaneous Adjustment Voucher

    6. Form 4028, Service Center Control File Adjustment Record

    7. Form 8166, RRACS Input Reconciliation Sheet

    8. Various Nullified Unpostable Document for Input

    9. Offer-in-Compromise (OIC) Write-off Documents

    10. Letter of Memorandum signed by Service Center Director

  11. Following are the valid Debit and Credit accounts (General Ledger Account Number and Title) for Misc. Application (Journal #400) and Cover Over Liability (Journal #401):

  12. Debit and Credit accounts (General Ledger Account Number and Title)

    1. 1314  NMF Tax Straddles

    2. 1321  NMF Notice

    3. 1322  NMF Taxpayer Delinquent Accounts (TDA)

    4. 1324  NMF TDA Deferral (Queue)

    5. 1360  NMF Installment Agreement

    6. 1371  NMF OIC

    7. 1389  NMF Suspense

    8. 1510  Other Receivables, Regular

    9. 1545  Identity Theft Erroneous Refund

    10. 1550  Injured Spouse Claims

    11. 1600  Manual Assessments, Transit Account

    12. 1710  Dishonored Checks

    13. 1720  Dishonored Checks, Adj

    14. 1830  NMF Account Receivable, Inactive

    15. 1840  Other Receivable, Inactive

    16. 4120  SPC Suspense for MF-BMF

    17. 4125  Electronic Federal Tax Payment System (EFTPS) Suspense-BMF

    18. 4130  ECC Unpostable-BMF

    19. 4205 To/From CADE

    20. 4220  SPC Suspense-IMF

    21. 4225  EFTPS Suspense for MF-IMF

    22. 4230  ECC Unpostable-IMF

    23. 4252  SPC Suspense for MF-IRAF

    24. 4253  ECC Unpostable-IRAF

    25. 4254  ECC Suspense for MFT 30 to MFT 29

    26. 4255  EFTPS Suspense for MF-IRAF

    27. 4420  SPC Suspense for NMF

    28. 4425  EFTPS Suspense for NMF

    29. 4430  Unpostable Document-NMF

    30. 4440  Assessment and Abatement Suspense-NMF

    31. 4610  Unapplied Advance Payments

    32. 4615  Section 6077 Payments

    33. 4620  Unidentified Remittances

    34. 4701  Cover Over Liability-NMI

    35. 4702  Cover Over Liability-VI

    36. 4703  Cover Over Liability-GUAM

    37. 4704  Cover Over Liability-SAMOA

    38. 4750  Anti-Drug Special Funds Liability

    39. 4765  EFTPS Miscellaneous Suspense

    40. 4810  Liability for Budget Clearing Account-Increase/Decrease

    41. 4950  IMF Unallowable Deduction

    42. 4970  Unapplied Refund Reversals

    43. 4971  Unapplied External Leads

    44. 4985  IPAC Suspense

    45. 6010  Arbitrage Assessment

    46. 6011  Arbitrage Penalty

    47. 6200  Taxpayer Accounts Transferred

    48. 6310  Miscellaneous Fees

    49. 6330  Debtor Master File Offsets

    50. 6400  Miscellaneous Revenue Collections

    51. 6520  Refund of Tax and Interest

    52. 6530  Tax Accounts Compromised

    53. 6540  Small Debits and Credits Cleared

    54. 6550  Withholding Tax Payments Credited

    55. 6560  Other Credits Allowed

    56. 6565  Refund Cancellation Credits Allowed

    57. 6570  Substantiated Credits Allowed

    58. 6575  Overpayment Interest Allowed

    59. 6600  Accounts Cleared, Statute

    60. 6700  Foreign Check Collection Cost

    61. 6800  Excess Collection

    62. 6801  Expired External Leads

    63. 6810  Unapplied Statute Expired Credit

    64. 6900  Adjustments or Corrections of Revenue Receipts

    65. 6905  Identity Theft Erroneous Refund Write-Offs

    66. 6910  Adj or Correction of MISC Revenue

    67. 6920  Disbursement Write-Off

    68. 6950  Department of Justice (DOJ) Civil Debt Collection Holdback

    69. 9998  Reversals Revenue Clearance

  13. Reclass:

    1. 2110  Withholding Revenue Receipts (20-0101)

    2. 2120  Individual Income Revenue Receipts (20-0110)

    3. 2130  Corporation Revenue Receipts (20-0111)

    4. 2140  Excise Revenue Receipts (20-0152)

    5. 2150  Estate and Gift Revenue Receipts (20-0153)

    6. 2170  CTA Revenue Receipts (20-0130)

    7. 2180  FUTA Revenue Receipts (20-0121)

    8. 2305  Unclaimed Funds (20-1060)

    9. 2310  Treaty Country Receipts (20-3220)

    10. 2315  Arbitrage (20-3220)

    11. 2320  Miscellaneous Receipts (20-3220)

    12. 2325  Miscellaneous Forfeiture Receipts (20-1099)

    13. 2330  EP/EO User Fee (20-2411)

    14. 2335  EO User Fee Increase (20X5432.5)

    15. 2340  Photocopy Fee (20X6877)

    16. 2345  Presidential Election Campaign (20X5081.1)

    17. 2350  Public Debt (20X5080.1)

    18. 2355  Federal Court Ordered Restitution (20-3220)

    19. 2360  Conscience Fund (20-1210)

    20. 2365  LIFO (20-3220)

    21. 2370  Mortgage Subsidy Bond Receipt (20-3220)

    22. 2380  Original Installment Agreement (20X5432.1)

    23. 2385  Reinstated Installment Agreement (20X5432.3)

    24. 2395  Enrolled Agent (20X5432.4)

    25. 7001  EFTPS Unclassified (20F3820.029)

  14. This table describes the steps required to complete Journal 400 and Journal 401.

    Journal 400 and 401 Procedure
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application Apply
    Accounting Application Control Main Menu Record Select Misc. Application or Cover Over Liability. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal RS Number Enter the RS number from the Source Document. Enter or Add Button
    Maintain Journal Entry   Select the needed IRS Account Tab Key
    Amount Enter the amount associated with the selected IRS account. OK button
      Repeat for each account that has an amount.  
    When finished with required Debit inputs, select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... the Edit or Delete Button
    Maintain Transaction Journal   Highlight/Select the Possible Source Journal "Credit Amount" . From the Action Bar, select... Action, then Add
    Maintain Source Journal   No input is necessary for this screen. Add Button
    Maintain Journal Entry   Select the needed IRS Account Tab Key
    Amount Enter the amount associated with the selected IRS account. OK button
      Repeat for each account that has an amount.  
    When finished with required Credit inputs, select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... the Edit or Delete Button
    If reclassification is required. . .
    Maintain Transaction Journal   Highlight/Select Reclass from Possible Source Journal. From the Action Bar, select... Action, then Add
    Maintain Source Journal   No input is necessary for this screen. Add Button
    Maintain Journal Entry   Select the needed IRS Account. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK button.
      Repeat for each additional tax class.  
    When all accounts and amounts have been entered, select... Cancel Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK button
    Post Review input data. If correct, select... Post Button

3.17.50.11.2  (05-01-2008)
Unidentified Apply

  1. This subsection describes the Journals used to record the transfer of revenue receipts from Unidentified and the application to the proper general ledger accounts.

  2. Reclassification of funds may be required.

  3. The Journals will also be used to journal EOD Run-16 data if problems occur with the electronic data transfer.

3.17.50.11.2.1  (02-25-2015)
Unidentified Remittance File (URF)/Miscellaneous (MISC)

  1. Following are the valid accounts for URF/MISC (Journal 404):

    1. 4620  Debit  Unidentified Remittances

    2. 1510  Credit Other Receivables, Regular

    3. 1710  Credit Dishonored Checks

    4. 1720  Credit Dishonored Check Adjustments

    5. 1830  Credit NMF Account Receivable, Inactive

    6. 4120  Credit SPC Suspense for MF-BMF

    7. 4220  Credit SPC Suspense for MF-IMF

    8. 4252  Credit SPC Suspense for MF-IRAF

    9. 4420  Credit SPC Suspense for NMF

    10. 6570  Credit Substantiated Credits Allowed

    11. 6800  Credit Excess Collection

  2. Reclass:

    1. 2110  Withholding Revenue Receipts (20-0101)

    2. 2120  Individual Income Revenue Receipts (20-0110)

    3. 2130  Corporation Revenue Receipts (20-0111)

    4. 2140  Excise Revenue Receipts (20-0152)

    5. 2150  Estate and Gift Revenue Receipts (20-0153)

    6. 2170  CTA Revenue Receipts (20-0130)

    7. 2180  FUTA Revenue Receipts (20-0121)

3.17.50.11.2.2  (05-01-2008)
Unidentified Remittance File (URF)/Deposit Fund

  1. Following are the valid accounts for URF/Deposit Fund (Journal 406):

    1. 7002  Debit  Deposit Fund (20X6879.09)

    2. 4620  Debit  Unidentified Remittances

    3. 2120  Credit Individual Income Revenue Receipts (20-0110)

    4. 4710  Credit Offers-in-Compromise

    5. 4720  Credit Sales of Seized Property

    6. 4730  Credit Miscellaneous Deposit Funds

3.17.50.11.2.3  (05-01-2008)
Unidentified Remittance File (URF)/Miscellaneous Fees

  1. Following are the valid accounts for URF/Miscellaneous Fees (Journal 407):

    1. 2310  Debit  Treaty Country Receipts (20-3220)

    2. 2315  Debit  Arbitrage Receipt (20–3220)

    3. 2320  Debit  Miscellaneous Receipt (20–3220)

    4. 2325  Debit  Miscellaneous Forfeiture Receipts (20-1099)

    5. 2330  Debit  EP/EO (20-2411)

    6. 2340  Debit  Photocopy Fees (20X5432.2)

    7. 2350  Debit  Public Debt (20X5080.1)

    8. 2360  Debit  Conscience Funds (20-1210)

    9. 2370  Debit  Mort Sub. Bond Receipts (20-3220)

    10. 2380  Debit  Installment Agreement Fee (20X5432.1)

    11. 2385  Debit  Reinstatement Installment (20X5432.3)

    12. 2395  Debit  Enrolled Agent (20X5432.4)

    13. 4620  Debit  Unidentified Remittances

    14. 2120  Credit Individual Income Revenue Receipts (20-0110)

    15. 6310  Credit Miscellaneous Fees

3.17.50.11.2.4  (05-01-2008)
Unidentified Remittance File (URF)/Refund Repay

  1. Following are the valid accounts for URF/Refund Repay (Journal 408):

    1. 2410  Debit  Refund Repay Principal (20X0903)

    2. 2420  Debit  Repay Interest (20X0904)

    3. 4620  Debit  Unidentified Remittances

    4. 1510  Credit Other Receivables, Regular

    5. 2120  Credit Individual Income Revenue Receipts (20-0110)

    6. 4120  Credit SPC Suspense for MF - BMF

    7. 4220  Credit SPC Suspense for MF - IMF

    8. 4252  Credit SPC Suspense for MF - IRAF

    9. 4420  Credit SPC Suspense for NMF

    10. 6520  Credit Refund of Tax & Interest - NMF

    11. 6800  Credit Excess Collections

3.17.50.11.2.5  (05-01-2008)
Unidentified Remittance File (URF)/Loss

  1. Following are the valid accounts for URF/Loss (Journal 409):

    1. 4620  Debit  Unidentified Remittances

    2. 7610  Credit Embezzlement & Thefts

    3. 7620  Credit Unexplained Losses

    4. 7650  Credit Deposit Discrepancies

  2. Reclass:

    1. 2110  Debit  Withholding Revenue (20–0101)

    2. 2120  Debit  Individual Revenue (20–0110)

    3. 2130  Debit  Corporation Revenue (20–0111)

    4. 2140  Debit  Excise Revenue (20–0152)

    5. 2150  Debit  Estate & Gift Revenue (20–0153

    6. 2170  Debit  CTA Revenue (20–0130)

    7. 2180  Debit  FUTA Revenue (20–0121)

    8. 2120  Credit Individual Revenue (20–0110)

3.17.50.11.3  (05-01-2008)
Dishonored Check Apply

  1. This subsection describes the Journals used to record the transfer of money from the dishonored check file and application to the correct general ledger account.

  2. Reclassification of funds may be required.

  3. The Journals will also be used as back-up for End Of Day Run 16 if there are any problems with the electronic data transfer.

3.17.50.11.3.1  (05-01-2008)
Dishonored Check File/Service Center Control File (DCF/SCCF)

  1. Following are the valid accounts for DCF/SCCF (Journal 411):

    1. 1710  Credit Dishonored Checks

    2. 4120  Debit  SPC Suspense for MF - BMF

    3. 4220  Debit  SPC Suspense for MF - IMF

    4. 4252  Debit  SPC Suspense for MF - IRAF

    5. 4420  Debit  SPC Suspense for NMF

  2. Reclass:

    1. 2110  Debit  Withholding Revenue (20-0101)

    2. 2110  Credit  Withholding Revenue (20-0101)

    3. 2120  Credit Individual Revenue (20-0110)

    4. 2130  Credit Corporation Revenue (20-0111)

    5. 2140  Credit Excise Revenue (20-0152)

    6. 2150  Credit Estate & Gift Revenue (20-0153)

    7. 2170  Credit CTA Revenue (20-0130)

    8. 2180  Credit FUTA Revenue (20-0121)


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