3.17.50  Submission Processing RRACS Procedures (Cont. 2)

3.17.50.4 
Accounting Application Control Main Menu

3.17.50.4.10  (08-11-2010)
Informant Rewards

  1. The Journals in this subsection are used to input the applications for Informant Rewards.

  2. The following is a list of documents used to Confirm Transfers:

    • Memorandum from Chief, Examination to Chief, Quality Assurance and Management Support requesting funds transfer to 20X5433.1

    • Letter 1136 (SC) which contains the Case Control (Claim) Number and amount of reward

  3. Review documents for the proper information needed before going to the terminal for data input.

  4. The following are the valid accounts for Informant Rewards:

    Valid accounts for Informant Rewards
    To set up Informant Reward (Journal 495):
    6900 Debit Adj & Reclass Rev Receipts
    4755 Credit Informant Reward
         
    Reclass:
    2110 Credit Withholding Revenue Receipts (20-0101)
    2120 Credit Individual Income Revenue Receipts (20-0110)
    2130 Credit Corporation Revenue Receipts (20-0111)
    2140 Credit Excise Revenue Receipts (20-0152)
    2150 Credit Estate & Gift Revenue Receipts (20-0153)
    2170 Credit CTA Revenue Receipts (20-0130)
    2180 Credit FUTA Revenue Receipts (20-0121)
    7004 Debit Informant Reward receipt
         
    To Offset Informant Reward Journal 496:
    4755 Debit Informant Reward
    4120 Credit SPC Suspense, BMF
    4220 Credit SPC Suspense, IMF
    4420 Credit SPC Suspense, NMF
    6900 Credit Adj & Reclass Rev Receipts
         
    Reclass:
    2110 Debit Withholding Revenue Receipts (20-0101)
    2120 Debit Individual Income Revenue Receipts (20-0110)
    2130 Debit Corporation Revenue Receipts (20-0111)
    2140 Debit Excise Revenue Receipts (20-0152)
    2150 Debit Estate & Gift Revenue Receipts (20-0153)
    2170 Debit CTA Revenue Receipts (20-0130)
    2180 Debit FUTA Revenue Receipts (20-0121)
    7004 Credit Informant Reward

  5. The following steps are required to complete Journals 495 and 496.

    Journals 495 and 496 Procedure
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application Apply
    Accounting Application Main Menu Record Select Informant Reward or Informant Reward Offset. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Case Number Enter the number assigned to the informant reward. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. OK Button
      Review input data. If correct, select. OK Button
    If information is not correct. the Edit or Delete Button
    Maintain Source Journal   Repeat if there is another case with money, or select. Cancel Button
    In all cases, continue with.
    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

3.17.50.5  (08-11-2010)
Agency Transfer Control Main Menu

  1. These Journals are used to record unreconciled amounts related to Disbursement Transactions received from FMS.

  2. The journal numbers are in the 2XX series.

  3. Following are the valid accounts for the journal voucher entries (increase and decrease):

    Valid accounts for the journal voucher entries (increase and decrease)
    JVINC 20F3880 (Journal-236) JVDEC 20F3880 (Journal-239)
    • Debit
    2410 Refund Repay Principal (20X0903)
    4810 Liability Budget Clearing
    • Debit
    4810 Liability Budget Clearing (20F3880)
    4970 Unapplied Refund Reversals
    • Credit
    4810 Liability Budget Clearing (20F3880)
    4970 Unapplied Refund Reversals
    • Credit
    2410 Refund Repay Principal (20X0903)
    4810 Liability Budget Clearing

  4. The following steps are required to complete journals 236 and 239.

    Journals 236 and 239 Procedure
    Journal Prompt Description/Action Select or Enter
    RACS Main Menu   Highlight/select Agency Transfer. Apply
    Agency Transfer Control Main Menu Record Select JVINC or JVDEC Apply
    Account Period Accept the highlighted current month or Select the future month. From the Action Bar. Apply
    RACS Intermediate Menu   Select needed Treasury Account Symbol. Apply
    Maintain Source Journal Document # Enter the Document number. Add Button
    Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. Enter or 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 Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct. Post Button

3.17.50.6  (05-01-2008)
Assessment Control Main Menu

  1. These Journals are used to record MF and NMF manual assessments and NMF abatements.

  2. The journal numbers used are in the 6XX series and the 8XX series for manual assessment certificates.

  3. The valid accounts are listed under each of the following subsections.

3.17.50.6.1  (08-11-2010)
Assessments

  1. The Assessment Journals are used to record manual assessments, either for MF or NMF accounts.

  2. These are valid accounts for Assessments (Reversals are also available):

    Valid accounts for Assessments
    Debit Credit
    1314 NMF Tax Straddles 6110 Withholding Tax Assessments- TAX
    1321 NMF Notice 6111 Withholding Tax Assessments- PEN
    1322 NMF Taxpayer Delinquent Accounts 6112 Withholding Tax Assessments-INT
    1324 TDA Deferral (Queue) 6120 Ind. Income Tax Assessments-TAX
    1360 NMF Installment Agreement 6121 Ind. Income Tax Assessments- PEN
    1371 NMF Offers in Compromise 6122 Ind. Income Tax Assessments-INT
    1389 NMF Suspense 6130 Corporation Tax Assessments-TAX
    1510 Other Receivables, Reg. 6131 Corporation Tax Assessments-PEN
    1600 Manual Assessments, Transit Account 6132 Corporation Tax Assessments-INT
    1830 NMF Accounts Receivable, Inactive 6140 Excise Tax Assessments-TAX
    4120 SPC Suspense for MF-BMF 6141 Excise Tax Assessments-PEN
    4220 SPC Suspense for MF-IMF 6142 Excise Tax Assessments-INT
    4420 SPC Suspense for NMF 6150 Estate & Gift Tax Assessment-TAX
    6550 Withholding Tax Payments Credited 6151 Estate & Gift Tax Assessment-PEN
    6560 Other Credits Allowed 6152 Estate & Gift Tax Assessment-INT
        6170 CTA Tax Assessments-TAX
        6171 CTA Tax Assessment-PEN
        6172 CTA Tax Assessments-INT
        6180 FUTA Tax Assessments-TAX
        6181 FUTA Tax Assessments-PEN
        6182 FUTA Tax Assessments-INT

  3. The following steps are required to complete journals 610-686 and 810-886.

    Journals 495 and 496 Procedure
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/Select Assessments Apply
    Assessment Control Main Menu Record Select/highlight the assessment type. Tab key
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    RACS Intermediate Menu   Select the needed tax class category. Apply
    Maintain Source Journal Certificate # Enter the certificate number.(Manual assessments only) Tab key
    Assessment Date Enter the Assessment Date in MM-DD-YYYY format. For "Regular Current" or "Regular Deficiency" assessments, next Monday's date is generated. Normal assessment dates cannot be earlier than the current date. Manual assessment dates cannot be later than the current date. Enter or Add Button (Tab for jeopardy assessments)
    Principal Taxpayers For jeopardy assessments only, enter the number of principal taxpayers. Enter or Add Button
    Maintain Journal Entry Items Enter the number of Items. Tab Twice
    DLN / RS # Input the DLN or Reconciliation Schedule (RS) number. OK Button
      Select/highlight Tax, Penalty, or Interest. Tab Twice
    Amount Enter the amount for the selected category. OK Button
      Repeat for each category that has an amount. The DLN/RS# is generated from the "items" record. When finished with required inputs, select. Cancel Button
    Maintain Source Journal   To enter additional assessments on this journal, select. Add Button
      When finished, review input data. If correct. OK Button
    Maintain Transaction   Highlight/Select from the Possible Source Journal, "Application" . From the Action Bar. Action & then Add
    Maintain Source Journal RS# Enter the RS number. **This is an optional entry field. Enter or Add Button
    Maintain Journal Entry   Highlight/Select the needed IRS account. Tab key
    Amount Enter the amount for the selected IRS account. OK Button
      Repeat for each account that has an amount. Then 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

3.17.50.6.2  (08-11-2010)
Abatements / Erroneous Abatements

  1. The Abatement Journals are used to record Non-Master File abatements. The Erroneous Abatement Journals are used to record the reversal of a Non-Master File abatement.

  2. These are the valid accounts for Abatements & Erroneous Abatements:

    Valid accounts for Abatements & Erroneous Abatements
    Abatement (Journal-691):
    • 6510 Debit Overassessment Credited
    • 4440 Credit Assessment and Abatement Suspense - NMF
    Erroneous Abatement (Journal-692):
    • 4440 Debit  Assessment and Abatement Suspense - NMF
    • 6510 Credit Overassessment Credited

  3. The following steps are required to complete journals 691 and 692.

    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/Select Assessments Apply
    Assessment Control Main Menu Record Select Abatementor Erroneous Abatement Tab key
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal RS / Document # Enter the RS or Document Number. For erroneous abatements, the number must match the number of a previous assessment. Tab Key
    Prepare Date Enter the Prepare Date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry Amount Enter the Amount associated with the generated IRS accounts. OK Button
    Maintain Source Journal   Review input data, If correct, select. OK Button
      If information is not correct. the Edit or Delete Button
    Repeat to enter additional abatements or erroneous abatements for the same journal, or 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. Post Button

3.17.50.6.3  (05-01-2008)
Non-Tax Assessment & Non-Tax Abatement (Ogden Submission Processing Center only)

  1. The Assessment and Abatement Journals are used to record non-tax revenue assessments and abatements. These accounts and Journals are used to record Arbitrage assessments and abatements. These will not be on the Assessment or Abatement reports.

  2. These are valid accounts for Non Tax Assessments (Journal-690) :

    Valid Accounts for Non Tax Assessments (Journal-690)
    Arbitrage Assessment:
    • 4110 Debit ECC Suspense for Master File-BMF (reverse will be opposite)
    • 6010 Credit Arbitrage Revenue (reverse will be opposite)
    Arbitrage Penalty:
    • 4110 Debit ECC Suspense for Master File-BMF (reverse will be opposite)
    • 6011 Credit Arbitrage Penalty Revenue (reverse will be opposite)

  3. These are valid accounts for:

    Non Tax Abatements (Journal-695):
    Arbitrage Abatement:
    • 6510 Debit Overassessment Credited
    • 4110 Credit ECC Suspense for Master File-BMF
    Reverse Abatement:
    • 4110 Debit ECC Suspense for Master File-BMF
    • 6510 Credit Overassessment Credited

3.17.50.7  (05-01-2008)
Deposit Control Main Menu

  1. The Journals in this subsection are used to record Deposit Tickets (DT) and Debit Vouchers (DV) for revenue receipt money and miscellaneous funds, such as; Conscience Fund, User Fees, Miscellaneous Receipts, Photocopy Fees, Refund Repayments, and Contributions to Reduce the Public Debt.

  2. The recovery of losses previously documented, and the discovery of any new shortages or losses and Deposit Fund monies are also on these Journals.

  3. The reclassification of money associated with the deposits entered is also included.

  4. The journal numbers in this chapter are in the 2XX series.

  5. A Source Code must be selected for each DT entered. Edit cannot be used to change once the Source Code has been selected and the journal entries entered. That DT must be deleted and re-entered using the correct Source Code.

  6. The following is a list of valid source codes:

    Source Codes
    Source Code Source Code Name
    • DDIA Direct Deposit Installment Agreement
    • EFTPS Electronic Federal Tax Payment System includes FPLP (OSPC only)
    • IDRS Integrated Data Retrieval System
    • ISRP Integrated Submission and Remittance Processing
    • Lockbox Lockbox
    • RRB Railroad Retirement Board
    • SC Manual Service Center Manual
    • SITLP State Income Tax Levy Program

  7. A State must be selected for each item applied to Contributions to Reduce the Public Debt.

3.17.50.7.1  (08-11-2010)
Deposit

  1. The Deposit Journals are used to record DTs for both Revenue, Miscellaneous and EFTPS (MSC Only) Collections.

  2. The following are the valid debit accounts for Deposit(s) on Journal 210:

    Valid debit accounts for Deposit(s)
    2110   Withholding Revenue Receipt (20-0101)
    2120   Individual Income Revenue Receipt (20-0110)
    2130   Corporation Revenue Receipts (20-0111)
    2140   Excise Revenue Receipts (20-0152)
    2150   Estate & Gift Revenue Receipt (20-0153)
    2170   CTA Revenue Receipt (20-0130)
    2180   FUTA Revenue Receipt (20-0121)
    2305   Unclaimed Funds (20-1060)
    2310   Treaty Country Receipts (20-3220)
    2315   Arbitrage Receipt (20-3220)
    2320   Miscellaneous Receipt (20-3220)
    2325   MISC Forfeiture Receipt (20-1099)
    2330   EP/EO User Fee (20-2411)
    2335   EO User Fee Increase (20X5432.5)
    2340   Photocopy Fee (20X6877)
    2345   Presidential Election Campaign (20X5081.1)
    2350   Public Debt (20X5080.1)
    2355   Federal Court Ordered Restitution (20-3220)
    2360   Conscience Fund (20-1210)
    2365   LIFO (20-3220)
    2370   Mortgage Subsidy. Bond Receipt (20-3220)
    2380   Original Installment Agreement (20X5432.1)
    2385   Reinstatement Installment Agreement (20X5432.3)
    2395   Enrolled Agent (20X5432.4)
    2410   Refund Repay Principal (20X0903)
    2420   Refund Repay Interest (20X0904)
    7002   Deposit Fund Receipt (20X6879.09)
    7009   Insolvency (20F3820)
         
    Accounting Application
    1510 Credit Other Receivables, Regular
    1710 Credit Dishonored Checks
    1720 Credit Dishonored Checks, ADJ
    4120 Credit SPC Suspense for MF-BMF
    4125 Credit EFTPS Suspense for BMF
    4220 Credit SPC Suspense for MF-IMF
    4225 Credit EFTPS Suspense for IMF
    4255 Credit EFTPS Suspense for IRAF
    4420 Credit SPC Suspense for NMF
    4425 Credit EFTPS Suspense for NMF
    4620 Credit Unidentified Remittances
    4765 Credit EFTPS MISC Suspense
    6310 Credit Miscellaneous Fee *
    6400 Credit MISC Revenue Collection **
    6800 Credit Excess Collection
         
    Deposit Fund
    4710 Credit Offer-In-Compromise ***
    4720 Credit Sale of Seized Property ***
    4730 Credit Miscellaneous Deposit Fund ***
         
    Balance with 2320, 2330, 2335, 2340,2380, 2385,2395
    Balance with 2310, 2325, 2345, 2350, 2355, 2360, 2370
    Balance with 7002
         
    Loss/Recovery
    7610 Debit Embezzlement & Theft (CR for Recovery (20-0110))
    7620 Debit Unexplained Loss (Credit for Recovery (20-0110))
    7650 Debit Deposit Discrepancy (CR for Recovery (20-0110))
         
         
    Erroneous Refund
    1530 Credit Court Case, Erroneous Refund
    1540 Credit Non-Court Case, Erroneous Refund
         
    Reclass
    2110   Withholding Revenue Receipt (20-0101)
    2120   Individual Income Revenue Receipt (20-0110)
    2130   Corporation Revenue Receipts (20-0111)
    2140   Excise Revenue Receipts (20-0152)
    2150   Estate & Gift Revenue Receipt (20-0153)
    2170   CTA Revenue Receipt (20-0130)
    2180   FUTA Revenue Receipt (20-0121)
    2305   Unclaimed Funds (20-1060)
    2310   Treaty Country Receipts (20-3220)
    2315   Arbitrage Receipt (20-3220)
    2320   Miscellaneous Receipt (20-3220)
    2325   MISC Forfeiture Receipt (20-1099)
    2330   EP/EO User Fee (20-2411)
    2335   EO User Fee Increase (20X5432.5)
    7001   EFTPS Unclassified (20F3820)
    2340   Photocopy Fee (20X6877)
    2345   Presidential Election Campaign (20X5081.1)
    2350   Public Debt (20X5080.1)
    2355   Federal Court Ordered Restitution (20-3220)
    2360   Conscience Fund (20-1210)
    2365   LIFO (20-3220)
    2370   Mortgage Subsidy Bond Receipt (20-3220)
    2380   Original Installment Agreement (20X5432.1)
    2385   Reinstatement Installment Agreement (20X5432.3)
    2395   Enrolled Agent (20X5432.4)
    2410   Refund Repay Principal (20X0903)
    2420   Refund Repay Interest (20X0904)
    2600   Oil Spill Receipts (20X8185)
    2900   Child Support Receipts (75X6288)
    7002   Deposit Fund Receipt (20X6879.09)
    7003   Anti-Drug Receipts (20X5099.1)

  3. This table describes the steps required to complete Journal 210.

    Journal 210 Procedure
    Journals Prompt Description / Action Select.
    RACS Main Menu   Highlight/Select Deposit. Apply
    Deposit Control Main Menu Record Select Deposit. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Treasury # Enter the deposit ticket Treasury Number. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. Enter oe add button
    Trace ID Enter "X" . (Until further notice) Tab Key
    Total Amount Enter the Total Deposit Ticket amount. Tab Key
    Source Code Select and highlight the appropriate Source code from the pop-up Journal. When the journal entry is completed the Source Code cannot be changed. Add Button
      Repeat for each deposit ticket. When finished. Cancel Button
    Maintain Journal Entry   Select/highlight the needed IRS debit account. Tab Key
    State Select and highlight a State Code from the pop-up Journal only if Public Debt has been selected. 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 data input, select. Cancel Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    Repeat for each Deposit Ticket. When finished. Cancel Button
    Maintain Transaction Journal   Highlight/Select an entry from the Possible Source Journal instructions. Action then Add
    If APPLICATION:
    Maintain Source Journal RS# Enter the RS Number. Add Button
    Maintain Journal Entry   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 data input, select Cancel Button
    If RECLASS:
    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. The sum of the debit amounts must equal the sum of the credits. OK Button
      Repeat for each account that has an amount. When finished with required data input, select Cancel Button
    If OIC, Seizure, or MISC Deposit Fund:
    Maintain Source Journal Deposit Fund ID# Enter the ID Number of the Deposit Fund and Prepare Date. Add Button
    Maintain Journal Entry Area Office or Field Office Enter the Area Office or Field Office of the OIC, Seizure, or MISC Deposit Fund. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each account with an amount. When finished. Cancel Button
    If Embezzlement & Theft, Unexplained Loss, Deposit Discrepancy, or Erroneous Refund:
    Maintain Source Journal Document # Enter the number assigned to the document and prepare date. Add Button
    Maintain Journal Entry Ledger Classification Select/highlight the IRS account from the list box. Tab key
    Area or Field Office Select area or field office code from list box. Tab key
    Amount Enter the amount associated with the selected IRS account OK Button
      Repeat for each account with an amount. When finished. Cancel Button
    For ALL Deposit Journals, Continue With.
    Maintain Source Journal   Review input data. If correct, select.. OK 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

3.17.50.7.2  (05-01-2008)
DV and DV Adjustment

  1. The debit Journals are used to record DVs for both revenue and miscellaneous collections.

3.17.50.7.2.1  (05-01-2008)
DV

  1. The following are the valid accounts for DV (Journal 220):

    • 1710  Debit  Dishonored Checks

    • 2110  Credit Withholding Revenue Receipt (20-0101)

3.17.50.7.2.2  (08-11-2010)
DV Adjustment

  1. The following are the valid accounts for DV Adjustment (Journal 221):

    Valid accounts for DV Adjustment
    2110 Debit Withholding Revenue Receipt (20-0101)
         
    Application
    1710 Dr/Cr Dishonored Checks
    1720 Dr/Cr Dishonored Checks, ADJ
    4120 Debit SPC Suspense for MF-BMF
    4125 Debit EFTPS Suspense for BMF
    4220 Debit SPC Suspense for MF-IMF
    4225 Debit EFTPS Suspense for IMF
    4255 Debit EFTPS Suspense for IRAF
    4425 Debit EFTPS Suspense for NMF
    6700 Debit Foreign Check Collection Costs
         
    Reclass
    2110 Dr/Cr Withholding (20-0101)
    2120 Dr/Cr Ind. Income Rev Receipt (20-0110)
    2130 Dr/Cr Corp. Revenue Receipt (20-0111)
    2140 Dr/Cr Excise Revenue Receipt (20-0152)
    2150 Dr/Cr Estate & Gift Revenue Receipt (20-0153)
    2170 Dr/Cr CTA Revenue Receipt (20-0130)
    2180 Dr/Cr FUTA Revenue Receipt (20-0121)
    7001 Dr/Cr EFTPS Unclassified (20F3820)

  2. This table describes the steps required to complete Journal 221

    Journals 221 Procedure
    Journals Prompt Description / Action Select.
    RACS Main Menu   Highlight/Select Deposit. Apply
    Deposit Control Main Menu Record Select Debit Voucher. Tab or Apply
    Account Period Accept the highlighted current month or select the future month from the Action Bar. Apply
    Maintain Source Journal Treasury # Enter the Treasury number. Tab Key
    Prepare Date Enter the Prepare Date in MM-DD-YYYY format. Tab Key
    Trace ID Enter "X" (Until further notice) Add Button
    Maintain Journal Entry Amount Enter the amount associated with the debit voucher. OK Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct, see Introduction or Edit and Delete Buttons. Edit/Delete Button
    Repeat for each Debit Voucher. When finished. 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. Post Button
    Journals Debit Voucher Adjustment Procedure
    Journals Prompt Description / Action Select.
    RACS Main Menu   Highlight/Select Deposit. Apply
    Deposit Control Main Menu Record Select Debit Voucher Adjustment. Tab or Apply
    Account Period Accept the highlighted current month or select the future month from the Action Bar. Apply
    Maintain Source Journal Treasury # Enter the Treasury number. Tab Key
    Prepare Date Enter the Prepare Date in MM-DD-YYYY format. Tab Key
    Trace ID Enter "X" (Until further notice) Add Button
    Maintain Journal Entry Amount Enter the amount associated with the generated credit account 2110. OK Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    Repeat for each Debit Voucher. When finished. Cancel Button
    Maintain Transaction   Highlight/Select "Application" from the possible source journal from the action Bar, select. Action & Then Add
    Maintain Source Journal   Primary add Journal will appear, however, 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. OK Button
      Repeat for each account that has an amount. When finished with required data inputs, select. Cancel Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/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

3.17.50.7.3  (08-11-2010)
Confirm Deposits

  1. The Journals in this subsection are used to record the confirmations of DTs and are used as a back up for CA$HLINK match.

  2. For a list of source documents used, refer to IRM 3.17.63.20.3.

  3. There are no valid accounts for Confirm Deposits. Use Journal 211 for manual confirmations.

  4. This table describes the steps required to complete Journal 211.

    Journals 211 Procedure
    Journals Prompt Description / Action Select.
    RACS Main Menu   Highlight/Select Deposit. Apply
    Deposit Control Main Menu Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Confirm Select Confirm Deposit from the Confirm box. Apply
    Maintain Source Journal Treasury # Enter the Treasury number. This number must match the number used on the deposit journal. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format. When the field is filled, the prompt automatically moves to the amount field. (Automatic Tab)
    Total Amount Enter the Total Amount. OK Button
    Repeat for each Deposit Ticket. When finished with required data input, 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. Post Button

3.17.50.7.4  (06-21-2011)
Reclassify

  1. The Journals in this subsection are used to record the reclassification of the original classification of revenue receipts received and transferred between tax classes or other types of funds.

  2. The following are valid Debit and Credit accounts for the Reclass (Journal 250):

    1. 2110  Withholding Revenue Receipts (20-0101)

    2. 2120  Ind. Income Revenue Receipt (20-0110)

    3. 2130  Corp. Revenue Receipt (20-0111)

    4. 2140  Excise Revenue Receipt (20-0152)

    5. 2150  Estate & Gift Revenue Receipt (20-0153)

    6. 2170  CTA Revenue Receipt (20-0130)

    7. 2180  FUTA Revenue Receipt (20-0121)

    8. 2305  Unclaimed Funds (20-1060)

    9. 2310  Treaty Country Receipts (20-3220)

    10. 2315  Arbitrage Receipt (20-3220)

    11. 2320  Miscellaneous Receipt (20-3220)

    12. 2325  MISC Forfeiture Receipt (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  Reinstatement Installment Agreement (20X5432.3)

    24. 2395  Enrolled Agent (20X5432.4)

    25. 2410  Refund Repay Principal (20X0903)

    26. 2420  Refund Repay Interest (20X0904)

    27. 2600  Oil Spill Receipts (20X8185)

    28. 2900  Child Support Receipts (75X6288)

    29. 2910  IPAC Receipts (20F3885.11)

    30. 2915  DOJ Receipts (20F3844)

    31. 7001  EFTPS Unclassified (20F3820)

    32. 7002  Deposit Fund Receipt (20X6879.09)

    33. 7003  Anti-Drug Receipts (20X5099.1)

    34. 7004  Informant Rewards Receipts (20X5433.1)

    35. 7005  Carryover Receipts - Northern Mariana Island (20X6737)

    36. 7006  Carryover Receipts - Virgin Islands (20X6738)

    37. 7007  Carryover Receipts - Guam (20X6740)

    38. 7008  Carryover Receipts - Samoa (20X6741)

    39. 7009  Insolvency (20F3820)

  3. This table describes the steps required to complete Journal 250.

    Journals 250 Procedure
    Journals Prompt Description / Action Select.
    RACS Main Menu   Highlight/Select Deposit. Apply
    Deposit Control Main Menu Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Adjust/Reclass Select Reclass. Apply
    Maintain Source Journal RS # Enter the RS number. Add Button
    Maintain Journal Entry   Select a needed IRS Account. Tab Key
      Select State from the list box (Public Debt Acct. 2350 only).. Tab Button
    Amount Enter the amount associated with the selected IRS account. Enter or OK Button
      Repeat for each account that has an amount. The sum of the amounts entered for debit accounts must equal the amounts entered for credits.  
    When finished with required data input, select. Cancel Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/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, select. Post Button

3.17.50.8  (08-11-2010)
Deposit Fund Control Main Menu

  1. The Journals in this subsection are used to transfer money from Deposit Funds to SCCF accounts and other miscellaneous accounts.

  2. The reclassification between Deposit Fund Receipts and Revenue Receipts or fund accounts is also recorded in these Journals.

  3. These Journals will be accessed through the applicable process type selected from the RRACS Intermediate Menu.

  4. The following options are available for the RRACS Sub Menu:

    1. Apply To Offer in Compromise (OIC)

    2. Apply To Seizure

    3. Apply To Miscellaneous

    4. Apply From OIC

    5. Apply From Seizure

    6. Apply From Miscellaneous

  5. The journal numbers in this chapter are in the 3XX series.

  6. The following are valid accounts for Deposit Fund:

    Valid accounts for Deposit Fund
    Apply to OIC (Journal 312), Apply to Seizure (Journal 313), Apply to MISC( Journal 314):
    4120 Debit SPC Suspense for MF-BMF
    4220 Debit SPC Suspense for MF-IMF
    4420 Debit SPC Suspense for NMF
    4430 Debit Unpostable - NMF
    4610 Debit Unapplied Advance Payments
    4615 Debit Section 6077 Payments
    4620 Debit Unidentified Remittances
    6400 Debit Misc. Revenue Collections
    6800 Debit Excess Collection
    4710 Credit Offers-in-Compromise (W-312)
    4720 Credit Sales of Seized Property (W-313)
    4730 Credit Misc. Deposit Funds (W-314)
         
    Reclass:
    2110 Credit Withholding Rev Receipt (20-0101)
    2120 Credit Ind. Income Rev Receipt (20-0110)
    2130 Credit Corp. Revenue Receipt (20-0111)
    2140 Credit Excise Revenue Receipt Direct (20-0152)
    2150 Credit Estate & Gift Revenue Receipt Direct (20-0153)
    2170 Credit CTA Revenue Receipt Direct (20-0130)
    2180 Credit FUTA Revenue Receipt Direct (20-0121)
    7002 Debit Deposit Fund Receipt (20X6879.09)
         
    Apply From OIC (Journal 315) Apply from Seizure (Journal 316) Apply from MISC (Journal 317):
    4710 Debit Offers-in-Compromise (W315)
    4720 Debit Sales of Seized Property (W316)
    4730 Debit Misc. Deposit Funds (W317)
    4120 Credit SPC Suspense for MF-BMF
    4220 Credit SPC Suspense for MF-IMF
    4420 Credit SPC Suspense for NMF
         
    Reclass:
    2110 Debit Withholding Rev Receipt (20-0101)
    2120 Debit Ind. Income Rev Receipt (20-0110)
    2130 Debit Corp. Revenue Receipt (20-0111)
    2140 Debit Excise Revenue Receipt Direct (20-0152)
    2150 Debit Estate & Gift Revenue Receipt Direct (20-0153)
    2170 Debit CTA Revenue Receipt Direct (20-0130)
    2180 Debit FUTA Revenue Receipt Direct (20-0121)
    7002 Credit Deposit Fund Receipt (20X6879.09)

  7. This table describes the steps required to complete journals 312, 313, 314, 315, 316, and 317.

    Journals 312, 313, 314, 315, 316, and 317 Procedure
    Journals Prompt Description / Action Select.
    RACS Main Menu   Highlight/Select Deposit Fund. Apply
    Deposit Fund Control Main Menu Record Select Apply To or Apply From OIC, Seizure, or Miscellaneous Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Deposit Fund ID# Enter the ID# of the Deposit Fund. Tab Key
    Prepare Date Enter the Prepare Date in MM-DD-YYYY format. Add Button
    Maintain Journal Entry Area Office/Field Office Select the appropriate Area Office/Field Office code from the pop-up Journal. Required for "Apply To." options only. Enter, then Tab Key
    Amount Enter the Amount associated with the generated IRS account. OK Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/Delete Button
    Complete the Journal again and select Add for additional deposit fund transactions on the same journal, or select. Cancel button
    Maintain Transaction Journal   Highlight/Select Application from the possible source journal from the Action Bar. Action then Add
    Maintain Source Journal RS# Enter the RS number. Add Button
    Maintain Journal Entry   Select the needed IRS Account. Tab Key
    Amount Enter the amount associated with the selected IRS account. Tab Key
    DLN # Enter the DLN of the Form 813. **Optional Field  
    Repeat for each account that has an amount. OK Button
    When finished with required data inputs, select. Cancel Button
    Maintain Source Journal   Review input data, If correct, select. OK Button
    If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/Delete Button
    For Reclassification (always required).
    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. OK button
      Repeat for each account that has an amount. The total amount entered for debit accounts must equal the total amount entered for credits.  
    When finished with required data inputs, Select. Cancel Button
    For ALL Deposit Fund Journals, Continue With.
    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

3.17.50.9  (05-01-2008)
Federal Tax Deposit (FTD) Control Main Menu

  1. These Journals are used to record FTD and all subsequent data.

  2. The journal numbers in this subsection are in the 7XX series (Reference IRM 3.17.63 for source documents).

  3. The valid accounts for FTD's are listed under each of the following subsections.

3.17.50.9.1  (08-11-2010)
FTD Day Batch

  1. The FTD Day Batch Journals are used to record the original Batch Day for a specific bank.

  2. These are the valid accounts for FTD Day Batch (Journal -710) (Reversals are available on the Journal):

    Valid Accounts for FTD Day Batch
    General Ledger Account Number Treasury Account Symbol Normal Balance Title of Account
    • 2210 (20-0101) Debit Revenue Receipts, FTD, Withholding
    • 2220 (20-0110) Debit Revenue Receipts, FTD, Individual Income
    • 2230 (20-0111) Debit Revenue Receipts, FTD, Corporation
    • 2240 (20-0152) Debit Revenue Receipts, FTD, Excise
    • 2270 (20-0130) Debit Revenue Receipts, FTD, CTA
    • 2280 (20-0121) Debit Revenue Receipts, FTD, FUTA
    • 7210 (20F3820) Credit Confirmed Unclassified Amounts
    Non-Receipt:
    • 7220 (20F3820) Debit Unconfirmed Unclassified Amounts
    • 4960 (20F3820) Credit Unconfirmed FTD's
    Write-Off Increase (Decrease is opposite):
    • 4960 (20F3820) Debit Unconfirmed FTD's
    • 6970   Debit Small Debit & Credit Cleared, FTD
    • 6975   Credit Liability for Small Debit & Credit, FTD
    • 7220 (20F3820) Credit Unconfirmed Unclassified Amounts
    Confirmed FTD Deposit:
    • 4960 (20F3820) Debit Unconfirmed FTD's
    • 7210 (20F3820) Debit Confirmed Unclassified Amounts
    • 7220 (20F3820) Credit Unconfirmed Unclassified Amounts
    • 8200   Credit FTD Deposits Confirmed
    Confirmed FTD Debit Voucher:
    • 7220 (20F3820) Debit Unconfirmed Unclassified Amounts
    • 8200   Debit FTD Deposits Confirmed
    • 4960 (20F3820) Credit Unconfirmed FTD's
    •7210 (20F3820) Credit Confirmed Unclassified Amounts
    Adjustment Deposit (Unconfirmed):
    • 7210 (20F3820) Debit Confirmed Unclassified Amounts
    • 7220 (20F3820) Credit Unconfirmed Unclassified Amounts
    Adjustment Debit Voucher (Unconfirmed):
    • 7220 (20F3820) Debit Unconfirmed Unclassified Amounts
    • 7300 (20X6879.09) Debit Unconfirmed Debits
    • 4960 (20F3820) Credit Unconfirmed FTD's
    • 7210 (20F3820) Credit Confirmed Unclassified Amounts

  3. The following procedural steps are required to complete Journals 710 and 711.

    Journals 710 and 711 Procedure
    Journals Prompt Description/Action Select.
    RACS Main Menu   Highlight/select Federal Tax Deposits. Apply
    Federal Tax Deposit Control Main Menu Record Select FTD Day Batch or FTD Subsequent. Tab or Apply
    Account Period Accept the highlighted current month or Select the future month. From the Action Bar. Apply
    Maintain Source Journal FRB Select the Federal Reserve Bank number from the pop-up Journal. Tab Key
    Batch Date Enter the Batch Date in MM-DD-YYYY format. Add Button
    Maintain Journal Entry   Select the needed IRS Account Tab Key
    Amount Enter the amount associated with the selected 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
    Maintain Transaction Journal   Highlight/Select from the Possible Source Journal. For "Day Batch" , at least one Regular Deposit Ticket must be entered. Other options may also be selected. From the Action Bar. Action and then Add
    Maintain Source Journal Treasury # Enter the Treasury number. Tab Key
    Confirm (or Prepare) Date Enter the Confirm (or Prepare) date in MM-DD-YYYY format. Enter or Add Button
    Trace ID Enter "X" . (until further notice)  
    Maintain Journal Entry Amount Enter the amount associated with the generated IRS accounts. Enter or OK Button.
    Maintain Source Journal   Review Input Data. If correct, Select. OK Button
    If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/Delete Button
    Maintain Transaction Journal   Repeat for another "Possible Source Journal" , if appropriate  
    Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct. Post Button

3.17.50.9.2  (05-01-2008)
FTD Subsequent Journals

  1. The FTD Subsequent Journals are used to record a subsequent classification for a specific batch day and bank.

  2. The source documents are as follows:

    1. Form 5805 Subsequent Day Classified Report Balancing Proof Sheet

    2. Form 215 (Adjustment Deposit Ticket)

    3. Form 5515 (Adjustment Debit Voucher)

    4. Form 5526 Adjustment Request

  3. These are valid accounts for Subsequent FTD's (Journal 711) (Reversals are available on the Journal):

    Valid Accounts for Subsequent FTD's
    General Ledger Account Number Treasury Account Symbol Normal Balance Title of Account
    • 2210 (20-0101) Debit Revenue Receipts, FTD, Withholding
    • 2220 (20-0110) Debit Revenue Receipts, FTD, Individual Income
    • 2230 (20-0111) Debit Revenue Receipts, FTD, Corporation
    • 2240 (20-0152) Debit Revenue Receipts, FTD, Excise
    • 2270 (20-0130) Debit Revenue Receipts, FTD, CTA
    • 2280 (20-0121) Debit Revenue Receipts, FTD, FUTA
    • 7210 (20F3820) Credit Confirmed Unclassified Amounts
    Non-Receipt: (This happens at DCC)
    • 4960 (20F3820) Debit Unconfirmed FTD's
    • 7220 (20F3820) Credit Unconfirmed Unclassified Amounts
    Write-Off Increase (Decrease is opposite):
    • 4960 (20F3820) Debit Unconfirmed FTD's
    • 6970   Debit Small Debit & Credit Cleared, FTD
    • 6975   Credit Liability for Small Debits & Credits, FTD
    • 7220 (20F3820) Credit Unconfirmed Unclassified Amounts
    Adjustment Deposit (Unconfirmed):
    • 7210 (20F3820) Debit Confirmed Unclassified Amounts
    • 7220 (20F3820) Credit Unconfirmed Unclassified Amounts
    Adjustment Debit Voucher (Unconfirmed):
    • 7220 (20F3820) Debit Unconfirmed Unclassified Amounts
    • 7300 (20X6879.09) Debit Unconfirmed Debits
    • 4960 (20F3820) Credit Unconfirmed FTD's
    • 7210 (20F3820) Credit Confirmed Unclassified Amounts

3.17.50.9.3  (08-11-2010)
FTD Control Record Listings (CRL)

  1. The FTD CRL - credit Journals are used to record the CRL. On rare occasions this report could reflect negative amounts.

  2. The source documents are as follows:

    • FTD 61-42 SCCF Posting Summary

    • For a list of other source documents, see IRM 3.17.63

  3. These are valid accounts for FTD CRL credit (Journal-712) (FTD CRL Debit on Journal-721 is the reverse):

    Valid Accounts for FTD CRL credit
    General Ledger Account Number Treasury Account Symbol Normal Balance Title of Account
    • 7220 (20F3820) Debit Unconfirmed Unclassified Amounts
    • 8100   Debit FTD's Input
    • 4300   Credit Unapplied FTD Transaction - SCCF
    • 4960 (20F3820) Credit Unconfirmed FTD's

  4. The following procedural steps are required to complete Journals 712 & 721.

    Journals 712 and 721 Procedure
    Journals Prompt Description/Action Select.
    RACS Main Menu   Highlight/select Federal Tax Deposits. Apply
    Federal Tax Deposits Control Main Menu Record Select FTD CRL — Credit Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Prepare Date Enter the Prepare Date in MM-DD-YYYY format. Add button
    Total Amount Enter the Total CRL amount. Add Button
    Maintain Journal Entry Amount Enter the amount associated with the generated IRS account. Enter or OK Button
    Maintain Source Journal   Review input data, If correct, select. OK Button
    If information is correct, see Introduction for"Edit & Delete" Buttons. Edit/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

3.17.50.9.4  (08-11-2010)
FTD Tapes To ECC

  1. The tapes to ECC Journals are used to record the Good Tape Release List.

  2. The source documents are as follows:

    • FTD 77-41 Revenue Receipts Summary Report

    • For a list of other source documents, see IRM 3.17.63

  3. These are valid accounts for FTD Tapes to ECC credit (Journal-713) (debit amount is opposite):

    • 4300 Debit Unapplied FTD Transactions - SCCF

    • 4110 Credit ECC Suspense for Master File - BMF

  4. The following procedural steps are required to complete Journal 713.

    Journals 713 Procedure
    Journals Prompt Description/Action Select.
    RACS Main Menu   Highlight/select Federal Tax Deposits. Apply
    Federal Tax Deposits Control Main Menu Record Select FTD Tapes to ECC. Tab or Apply
    Account Period Accept the highlighted current month or Select the future month. From the Action Bar. Apply
    Maintain Source Journal Reel # Enter the Reel number. Tab Key
    Net Amount Enter the Net Amount. Tab Key
    Cycle Select the cycle number from pop-up Journal. Add Button
    Maintain Journal Entry   Select Credit Amount or Debit Amount from the Ledger Classification. Tab Key
    Amount Enter the amount associated with the selected classification. Enter or OK Button.
      Repeat if the second category has an amount, or select. Cancel Button
    Maintain Source Journal   Review input data, If correct, Select. OK Button
    If information is not correct, see Introduction for"Edit & Delete " Buttons. Edit/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

3.17.50.9.5  (08-11-2010)
FTD Confirmations

  1. These Journals are used to record the confirmation of FTD Adjustment DTs and DVs.

  2. The source documents are as follows:

    • Confirmed F215 Deposit Ticket

    • Confirmed F5515 Debit Voucher

  3. The valid accounts for FTD Confirmations are:

    The valid accounts for FTD Confirmations
    Confirm FTD Deposit (Journal-740):
    • 4960 (20F3820) Debit Unconfirmed FTD's
    • 8200   Credit FTD Deposits Confirmed
    Confirm FTD Debit Voucher (Journal-741):
    • 8200   Debit FTD Deposits Confirmed
    • 7300 (20X6879.09) Credit Unconfirmed Debits

  4. The following procedural steps are required to complete Journals 740 and 741.

    Journals 740 and 741 Procedure
    Journals Prompt Description/Action Select.
    RACS Main Menu   Select Federal Tax Deposits. Apply
    Federal Tax Deposits Control Main Menu Account Period Accept the highlighted current month or Select the future month. From the Action Bar. Tab
    Confirm Select Confirm FTD DT/DV from "Confirm" box. Apply
    The system automatically moves you to the "Confirm Deposits" Journal. If only debit vouchers are being confirmed, select the Cancel Button. Then select Confirm Debit Voucher.
    Maintain Source Journal Treasury # Enter the Treasury Number. Tab Key
    Confirm Date Enter the Confirm date in MM-DD-YYYY format. Add Button
    Maintain Journal Entry Amount Enter the amount associated with the generated IRS accounts. Enter or OK Button
    Maintain Source Journal   Review input data, If correct, select. OK Button
    To confirm additional deposit tickets, continue with the next Treasury Number and Confirm Date (as above), then select. Add Button
    When all confirmed deposits are entered, select. Cancel
    If Debit Vouchers need to be confirmed, continue with.
    Maintain Transaction   Select Confirm Debit Voucher from the "Possible Source Journals" , then select. Action, then Add
    Maintain Source Journal Treasury # Enter the number assigned by Treasury. Tab Key
    Confirm Date Enter the confirmed date. Add Button
    Maintain Journal Entry Amount Enter the amount associated with the generated IRS accounts. Enter or OK Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    To confirm more debit vouchers, continue with next Treasury Number and Confirm Date (as above), then select. Add Button
    When all debit vouchers are entered, select. Cancel
    When all Deposits and Debit Vouchers have been confirmed.
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information.  
    Post Review input data. If correct. Post Button

3.17.50.9.6  (08-11-2010)
FTD Reclass

  1. These Journals are used whenever it is necessary to adjust the classification of money that has been received and deposited through the Federal Tax Deposit System. A Daily FTD Reclassification Report should be received with the Daily Wire package each day.

  2. The source document is the FTD-51-41, Daily FTD Reclassification Report.

  3. The following are valid Debit and Credit accounts for FTD Reclassification (Journal-750):

    Valid Accounts for FTD Reclassification
    General Ledger Account Number Treasury Account Symbol Account Title
    • 2210 (20-0101) Revenue Receipts, FTD, Withholding
    • 2220 (20-0110) Revenue Receipts, FTD, Individual Income
    • 2230 (20-0111) Revenue Receipts, FTD, Corporation
    • 2240 (20-0152) Revenue Receipts, FTD, Excise
    • 2270 (20-0130) Revenue Receipts, FTD, CTA
    • 2280 (20-0121) Revenue Receipts, FTD, FUTA

  4. The following steps are required to complete FTD reclassification Journal 750.

    Journals 750 Procedure
    Journals Prompt Description/Action Select.
    RACS Main Menu   Highlight/select Federal Tax Deposits. Apply
    Federal Tax Deposits Control Main Menu Account Period Accept the highlighted current month or Select the future month from the Action Bar. Tab
    Adjust/Reclass Select FTD Reclass. Apply
    Maintain Source Journal Document # Enter the Document # Add Button
    FRB Select the Federal Reserve Bank # from the popup Journal. Tab
    Maintain Journal Entry   Select the needed IRS tax class account. Tab Key
    Amount Enter the amount associated with the selected account. Enter or OK Button
      Repeat for each account that has an amount. The sum of the credit amounts must equal the sum of the debit amounts.  
        When finished with required data inputs, Select. Cancel Button
    Maintain Source Journal   Review input data, If correct, Select. OK Button
    If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/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  (05-01-2008)
Inventory Control Main Menu

  1. The Journals described in this subsection are used to record the acquisition and disposition of Seized Property and Collateral. The journals for these Journals will be numbered in the 3XX series.

  2. These are the valid accounts for Inventory Control:

    1. 3200 Collateral Held

    2. 3300 Seized Property

    3. 4120 SPC Suspense for MF-BMF

    4. 4220 SPC Suspense for MF-IMF

    5. 4420 SPC Suspense for NMF

    6. 4720 Sales of Seized Property

    7. 4980 Liability for Inventory Accounts

    8. 6980 Acquired Property Disposed of Other Than by Sale

    9. 6985 Profit & Loss on Sale of Acquired Property

    10. 7100 Property Acquired in Payment of Taxes

3.17.50.10.1  (08-11-2010)
Inventory - Acquisition

  1. These Journals are used to record the value of property acquired by the U.S. Government and its related application to a taxpayer account.

  2. These are the valid accounts for Acquisition (Journal-302):

    1. 7100 Debit Bankruptcy

    2. 7100 Debit Property Acquired in Payment of Tax

    3. 4120 Credit SPC Suspense for Master File - BMF

    4. 4220 Credit SPC Suspense for Master File - IMF

    5. 4420 Credit SPC Suspense for NMF

  3. The following steps are required to complete Journal 302:

    Journals 302 Procedure
    Journals Prompt Description / Action Select.
    RACS Main Menu   Highlight/Select Inventory. Apply
    Inventory Control Main Menu Record Select Acquisition. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Document # Enter the document number. Tab Key
    Prepare Date Enter the Acquired Date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry   Select Acquired Property or Bankruptcy from the Ledger Classification list box. Tab Key
    Area or Field Office Select the appropriate Office from pop-up Journal. Tab Key
    Amount Enter the Amount associated with the selected IRS account. OK Button
    Maintain Source Journal   Review input data. If correct, Select.. Enter or Add Button
    Maintain Transaction Journal   Highlight/Select Application from the Possible Source Journal. From the Action Bar. Action, then Add
    Maintain Source Journal   No input is necessary for this Journal. Enter or Add Button
    Maintain Journal Entry   Select the needed IRS Account Tab Key
    Amount Enter the amount associated with the selected IRS account. Tab Key
    DLN Enter the Document Locator Number. OK Button
      Repeat for each account that has an amount. OK Button
    When finished with required data inputs, Select. Cancel Button
    Maintain Source Journal   Review input data, If correct, Select. OK Button
      If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/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

3.17.50.10.2  (08-11-2010)
Inventory - Disposition/Loss or Disposition/Profit

  1. These Journals are used to record the sale of acquired property and its related profit or loss. These Journals may also be used for Installment Disposition.

  2. Following are the valid accounts for Disposition /Loss (Journal 303):

    1. 4420 Debit SPC Suspense, NMF

    2. 4720 Debit Sales of Seized Property

    3. 6985 Debit Profit and Loss Sale Acquired Property

    4. 7100 Credit Property Acquired in Payment of Tax

  3. Following are the valid accounts for Disposition/Profit (Journal 304):

    1. 4420 Debit SPC Suspense, NMF

    2. 4720 Debit Sales of Seized Property

    3. 7100 Credit Property Acquired in Payment of Tax

    4. 6985 Debit Profit and Loss Sale Acquired Property

  4. The following steps are required to complete Journals 303 and 304.

    Journals 303 and 304 Procedure
    Journals Prompt Description / Action Select.
    RACS Main Menu   Highlight/Select Inventory Apply
    Inventory Control Main Menu Record Select Disposition/Loss or Disposition/Profit. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Document # Enter the Document Number. The number must match the number used to establish the document on the RACS inventory. Tab Key
    Prepare Date Enter the Disposition Date in MM-DD-YYYY format. 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. Enter or Add Button
    If APPLICATION.
    Maintain Transaction Journal   Highlight/Select Application from the Possible Source Journal. From the Action Bar. Action then Add
    Maintain Source Journal   No input is necessary for this screen Enter or Add Button
    Maintain Journal Entry   Select the needed IRS Account Tab Key
    Amount Enter the amount associated with the selected IRS account. Enter or OK Button
      Repeat for each account that has an amount. OK Button
      When finished with required data inputs, select. Cancel
    If Seizure.
    Maintain Source Journal Deposit Fund ID # Enter the Identification Number of the deposit fund. Tab Button
    Prepare Date Enter the prepare date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. Enter or OK Button
    In all cases, continue with .
    Maintain Source Journal   Review input data. If correct, select. Enter or Add Button
        Repeat for each deposit fund, when finished, select. Cancel
    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

3.17.50.10.3  (08-11-2010)
Inventory - Disposition/Non-sale

  1. These Journals are used when acquired property is disposed of other than by sale. See IRM 3.17.63 for a complete explanation.

  2. These are the valid accounts Disposition & Non-Sale ( Journal 305):

    1. 4420 Debit SPC Suspense, NMF

    2. 6980 Debit Acquired Property Disposed Other Than Sale

    3. 7100 Credit Property Acquired in Payment of Tax

  3. The following procedural steps are required to complete Journal 305.

    Journals 305 Procedure
    Journals Prompt Description / Action Select.
    RACS Main Menu   Highlight/Select Inventory Apply
    Inventory Control Main Menu Record Select Disposition/Non Sale. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Document # Enter the Document Number. The number must match the number used to establish the record on the RACS Inventory. Tab Key
    Prepare Date Enter the Source Document Date in MM-DD-YYYY format. 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
    Maintain Transaction Journal   Highlight/Select Application from the Possible Source Journal. From the Action Bar. Action, then Add
    Maintain Source Journal   No input is necessary for this screen Enter or Add Button
    Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each account that has an amount OK Button
      When finished, select. Cancel Button
    Maintain Source Journal   Review input data, If correct, select. OK Button
    If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/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

3.17.50.10.4  (08-11-2010)
Inventory - Seized Property and Collateral (Open and Close)

  1. These Journals are used to record the value of seized property and collateral inventory. The same Journals will be used for closing the records. Each category is a separate selection from the Inventory Control Main Menu. Reference IRM 3.17.63.23.2 and 3.17.63.23.3.

  2. The valid accounts for Journal 320, Seized Property Open are:

    1. 3300 Debit Seized Property

    2. 4980 Credit Liability for Inventory Accounts

  3. The valid accounts for Journal 321, Seized Property Close are:

    1. 4980 Debit Liability for Inventory Accounts

    2. 3300 Credit Seized Property

  4. The valid accounts for Journal 322, Seized Property Open & Close are:

    1. 3300 Debit Seized Property

    2. 4980 Debit Liability for Inventory Accounts

    3. 3300 Credit Seized Property

    4. 4980 Credit Liability for Inventory Accounts

  5. The valid accounts for Journal 323, Collateral Open are:

    1. 3200 Debit Collateral Held

    2. 4980 Credit Liability for Inventory Accounts

  6. The valid accounts for Journal 324, Collateral Close are:

    1. 4980 Debit Liability for Inventory Accounts

    2. 3200 Credit Collateral Held

  7. The valid accounts for Journal 325, Collateral Open & Close are:

    1. 3200 Debit Collateral Held

    2. 4980 Debit Liability for Inventory Accounts

    3. 3200 Credit Collateral Held

    4. 4980 Credit Liability for Inventory Accounts

    Note:

    The Non-Equity Collateral Journals #330 and #335 are for safe keeping only. The Undetermined Seizure Journals are 340 and 345.

  8. The following procedural steps are required to complete Journals 320, 321, 322, 323, 324, 325, 330,335, 340, and 345.

    Journals 320, 321, 322, 323, 324, 325, 330,335, 340, and 345 Procedure
    Journals Prompt Description / Action Select.
    RACS Main Menu   Highlight/Select Inventory Apply
    Inventory Control Main Menu Record Select one of the six Seized Property or Collateral options from the menu. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Document # Enter the Document Number. To close, the Document Number must match the number used when the Inventory was opened. Tab Key
    Prepare Date Enter the Seizure date for account 3300 Date Collateral Accepted for account 3200 in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry Area or Field Office Select the appropriate Office (if applicable). Tab Key
    Amount Enter the Amount associated with the selected IRS account. For collateral or non equity seizures, do not enter an amount. Enter or OK Button
    Maintain Source Journal   Review input data. If correct, select. Enter or OK Button
    If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/Delete Button
    Repeat if another document has an amount or select. Cancel
    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  (08-11-2010)
Loss Control Main Menu

  1. The Loss Journals are used to record amounts that are shortages or stolen collections while in IRS accountability and amounts for which recovery is made or relief granted. The Loss Journals may also be selected anytime an entry is required for a loss "record" .

  2. The journal numbers are in the 3XX series.

  3. These Journals may be accessed through the applicable process type selected from the RRACS intermediate menu. For example:

    Accounting Application
    Dishonored Check File Apply - Loss
    Unidentified Remittance File Apply - Recovery of Loss

3.17.50.11.1  (05-01-2008)
Loss Accounts

  1. These are the valid accounts for Losses, Embezzlements and Thefts (Journal 306):

    Valid accounts for Losses, Embezzlements and Thefts
    General Ledger Account Number Treasury Account Symbol Normal Account Balance Title of Account
    • 7610   Debit Embezzlement & Theft
    Application:
    • 1710   Credit Dishonored Checks
    • 1720   Credit Dishonored Checks, ADJ
    • 4120   Credit SPC Suspense for MF- BMF
    • 4220   Credit SPC Suspense for MF- IMF
    • 4420   Credit SPC Suspense for NMF
    • 4620   Credit Unidentified Remittance
    • 6570   Credit Substantiated Credits Allowed
    • 6800   Credit Excess Collections
    • 6900   Credit Adjustment or Correction of Revenue Receipts
    Reclass:
    • 2110 (20-0101) Dr/Cr Withholding Revenue Receipt, Dire.
    • 2120 (20-0110) Dr/Cr Individual Income Revenue Receipt, Dire
    • 2130 (20-0111) Dr/Cr Corporation Revenue Receipt, Dire
    • 2140 (20-0152) Dr/Cr Excise Revenue Receipt, Dire
    • 2150 (20-0153) Dr/Cr Estate & Gift Revenue Receipt, Dire
    • 2170 (20-0130) Dr/Cr CTA Revenue Receipt, Dire
    • 2180 (20-0121) Dr/Cr FUTA Revenue Receipt, Dire
    Loss Unexplained Loss (Journal 307):
    • 7620   Debit Unexplained Loss
    Application:
    • 1710   Credit Dishonored Checks
    • 1720   Credit Dishonored Checks, ADJ
    • 4120   Credit SPC Suspense for MF- BMF
    • 4220   Credit SPC Suspense for MF- IMF
    • 4420   Credit SPC Suspense for NMF
    • 4620   Credit Unidentified Remittance
    • 6570   Credit Substantiated Credits Allowed
    • 6800   Credit Excess Collections
    • 6900   Credit Adjustment or Correction of Revenue Receipts
    Reclass:
    • 2110 (20-0101) Dr/Cr Withholding Revenue Receipt, Dire
    • 2120 (20-0110) Dr/Cr Individual Inc. Revenue Receipt, Dire
    • 2130 (20-0111) Dr/Cr Corporation Revenue Receipt, Dire
    • 2140 (20-0152) Dr/Cr Excise Revenue Receipt, Dire
    • 2150 (20-0153) Dr/Cr Estate & Gift Revenue Receipt, Dire
    • 2170 (20-0130) Dr/Cr CTA Revenue Receipt, Dire
    • 2180 (20-0121) Dr/Cr FUTA Revenue Receipt, Dire
    Loss Deposit Discrepancy (Journal 308):
    • 7650   Debit Deposit Discrepancy
    Application:
    • 1710   Credit Dishonored Checks
    • 1720   Credit Dishonored Checks, ADJ
    • 4120   Credit SPC Suspense for MF- BMF
    • 4220   Credit SPC Suspense for MF- IMF
    • 4420   Credit SPC Suspense for NMF
    • 4620   Credit Unidentified Remittance
    • 6570   Credit Substantiated Credits Allowed
    • 6800   Credit Excess Collections
    • 6900   Credit Adj or Corr. of Revenue Receipts
    Reclass:
    • 2110 (20-0101) Dr/Cr Withholding Revenue Receipt, Dire
    • 2120 (20-0110) Dr/Cr Individual Inc. Revenue Receipt, Dire
    • 2130 (20-0111) Dr/Cr Corporation Revenue Receipt, Dire
    • 2140 (20-0152) Dr/Cr Excise Revenue Receipt, Dire
    • 2150 (20-0153) Dr/Cr Estate & Gift Revenue Receipt, Dire
    • 2170 (20-0130) Dr/Cr CTA Revenue Receipt, Dire
    • 2180 (20-0121) Dr/Cr FUTA Revenue Receipt, Dire

3.17.50.11.2  (05-01-2008)
Recovery of Loss Accounts

  1. These are the valid accounts for Recovery of Embezzlements, Thefts and Losses (Journal 309):

    Valid accounts for Recovery of Embezzlements, Thefts and Losses
    General Ledger Account Number Treasury Account Symbol Normal Balance Title of Account
    • 7610   Credit Embezzlement & Theft
    Application:
    • 1710   Debit Dishonored Checks
    • 1720   Debit Dishonored Checks, ADJ
    • 4120   Debit SPC Suspense for MF- BMF
    • 4220   Debit SPC Suspense for MF- IMF
    • 4420   Debit SPC Suspense for NMF
    • 4620   Debit Unidentified Remittance
    • 6570   Debit Substantiated Credits Allowed
    • 6800   Debit Excess Collections
    • 6900   Debit Adj or Corr. of Revenue Receipts
    Reclass:
    • 2110 (20-0101) Dr/Cr Withholding Revenue Receipt, Dire
    • 2120 (20-0110) Dr/Cr Individual Inc. Revenue Receipt, Dire
    • 2130 (20-0111) Dr/Cr Corporation Revenue Receipt, Dire
    • 2140 (20-0152) Dr/Cr Excise Revenue Receipt, Dire
    • 2150 (20-0153) Dr/Cr Estate & Gift Revenue Receipt, Dire
    • 2170 (20-0130) Dr/Cr CTA Revenue Receipt
    • 2180 (20-0121) Dr/Cr FUTA Revenue Receipt, Dire
    Recover Unexplained Loss (Journal 310):
    • 7620   Credit Unexplained Loss
    Application:
    • 1710   Debit Dishonored Checks Receipt
    • 1720   Debit Dishonored Checks, ADJ
    • 4120   Debit SPC Suspense for MF- BMF
    • 4220   Debit SPC Suspense for MF- IMF
    • 4420   Debit SPC Suspense for NMF
    • 4620   Debit Unidentified Remittance
    • 6570   Debit Substantiated Credits Allowed
    • 6800   Debit Excess Collections
    • 6900   Debit Adj or Corr. of Revenue Receipts
    Reclass:
    • 2110 (20-0101) Dr/Cr Withholding Revenue Receipt, Dire
    • 2120 (20-0110) Dr/Cr Individual Inc. Revenue Receipt, Dire
    • 2130 (20-0111) Dr/Cr Corporation Revenue Receipt, Dire
    • 2140 (20-0152) Dr/Cr Excise Revenue Receipt, Dire
    • 2150 (20-0153) Dr/Cr Estate & Gift Revenue Receipt, Dire
    • 2170 (20-0130) Dr/Cr CTA Revenue Receipt, Dire
    • 2180 (20-0121) Dr/Cr FUTA Revenue Receipt, Dire
    Recover Deposit Discrepancy (Journal 311):
    • 7650   Credit Deposit Discrepancy
    Application:
    • 1710   Debit Dishonored Checks
    • 1720   Debit Dishonored Checks, ADJ
    • 4120   Debit SPC Suspense for MF- BMF
    • 4220   Debit SPC Suspense for MF- IMF
    • 4420   Debit SPC Suspense for NMF
    • 4620   Debit Unidentified Remittance
    • 6570   Debit Substantiated Credits Allowed
    • 6800   Debit Excess Collections
    • 6900   Debit Adj or Corr. of Revenue Receipts
    Reclass:
    • 2110 (20-0101) Dr/Cr Withholding Revenue Receipt, Dire
    • 2120 (20-0110) Dr/Cr Individual Inc. Revenue Receipt, Dire
    • 2130 (20-0111) Dr/Cr Corporation Revenue Receipt, Dire
    • 2140 (20-0152) Dr/Cr Excise Revenue Receipt, Dire
    • 2150 (20-0153) Dr/Cr Estate & Gift Revenue Receipt, Dire
    • 2170 (20-0130) Dr/Cr CTA Revenue Receipt
    • 2180 (20-0121) Dr/Cr FUTA Revenue Receipt, Dire

3.17.50.11.3  (08-11-2010)
Journal Steps

  1. The following steps are required to complete Journals 306, 307, 308, 309, 310, and 311.

    Journals 306, 307, 308, 309, 310, and 311 Procedures
    Journals Prompt Description / Action Select.
    RACS Main Menu   Highlight/Select Loss Apply
    Loss Control Main Menu Record Select one of the six Loss or Recover options from the menu.. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Document # Enter the Loss Document Number. Tab Key
    Prepare Date Enter the date of the loss in MM-DD-YYYY format.. Add or Enter Button
    Maintain Journal Entry Tax Class Select the Tax Class from the Ledger Classification list box. Tab Key
    Area Office Select the appropriate Area Office code from the pop-up Journal (If applicable for 309, 310, 311). Tab Key
    Amount Enter the Amount associated with the selected IRS account. OK Button
      Repeat for each doc ID that has an amount. When finished with required inputs, select.. Cancel Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    Maintain Transaction Journal   Highlight/Select Application from the Possible Source Journal. From the Action Bar. Action, 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. 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, see Introduction for "Edit & Delete" Buttons. Edit/Delete Button

    Note:

    You may also select Reclass from the Possible Source Journal Box. (This is an optional Source Journal)

    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

3.17.50.12  (08-11-2010)
Research Methods

  1. This subsection identifies the five options available to Accounting Technicians to research posted journals from the Journal Research Menu. The trial balance is created from the Balance Research menu.

  2. The following table lists the five research options available from the Journal Research icon and the primary features of each. On-line research replaces the Daily Production Report (DPR) print, not the end-of day reports.

    Research Methods
    Action Bar Option Pop-Up Menu Option Description
    List Journal Control Use this option to list all journal activity for a designated date. Then select a journal from the list box for more detail.
    List Batch Posting Summary Use this option to research electronic postings and failures for day or month.
    List Source Journal Use this option to research all journals for a designated Source Journal type.
    Display Journal Control Use this option to research a specific journal when you know the journal number.

    Note:

    The Assessment Certificate Number will not appear under the "Document" literal until the 23C is posted to the Assessments Report.

    Display Source Journal Use this option to research a specific journal when you know the Document Number or the FRB and Batch Date.

    Caution:

    Do not use this option if the Document Number may have been used more than once. The system will select only the first occurrence of the Document Number. Use List Source Journal if you need to see all journals for a particular document number.

  3. The other research option included in this subsection is the Balance Research Main Menu. This is an on-line trial balance. This option may be requested at any time to obtain the balance for all general ledger accounts for the month, through the current date, or any designated accounting month or date. From the trial balance, you can select an account number for a list of all of the journal entries that have affected the account balance.

3.17.50.12.1  (08-11-2010)
Journal Research

  1. The following steps should be used for Journal Research:

    Journal Research
    Step Action
    1 Select the Journal Research icon.
    2 From the table on the previous page, determine the type of research that you need.
    3 Select List or Display from the Action Bar.
    4 From the pop-up menu, select the desired research option.
    5 Complete the required information as follows:
    Option Required Information
    List Journal Control Enter the requested date or accept the current date.
    Batch Posting Summary Enter or accept the accounting month and year and the desired run date. For postings for the month, check the Month transactions box and the date is disregarded.
    Source Journal Select the Process Type from the List Source Journal menu. From the Source Journal Type Journal, enter or accept the accounting month and year (must not be later than most recent posting date). Select the Trans Type from the pop-up Journal (This is the second Source Journal Type box). Select Open or Closed status. "Closed" is used for a confirmed deposit or a pulled assessment. Other fields may be entered to narrow the scope of the selection.

    Note:

    The closed date may or may not be displayed depending on whether or not the transaction was reversed. If it was reversed, the date won't display. Select Display for additional information.

    Display Journal Control Enter the journal number. Tab to each part of the number.
    Source Journal Enter the document number. Select and highlight the Process and Transaction Type. For daily wire research, enter the Batch Date and FRB, rather than the Document Number. In order to use the Review Journal Option, you must enter through Display Source Journal.

    Note:

    When performing multiple research, the user should select deselect to reset memory.

    6 Select List or Display to execute the request.
    7 Use the arrow on the scroll box on the right side of the list to page to the bottom of the list box. See next page for instructions on the More option.
    8 Highlight any item on the journal list box and select Display for a complete record of the journal.
    9 Select Print for a copy of any list or journal that you have obtained. As the record will remain in the database for 3 years, it may not be necessary to print your research.

  2. Several of the research options are limited in the number of journal records that can be retrieved by one request. On rare occasions, additional journal records may be present on the database, but are not sent to your computer because of the system capacity. To receive these additional records, select the More option from the Action Bar. The system does not alert you that more journal records are available. The Print Menu for the More option will generate a print starting with page 1. If only a print of the visible record is required, select the Print Screen key on the RRACS keyboard. The Journal capacity for each research option is as follows.

    Journal Capacity
    Research Option Journal Capacity
    List Journal Control 300 Journal Control Records
    List Batch Posting Summary 200 Batch Posting Records/ 50 Transaction Failures
    List Source Journal 110 Source Journals
    Display Journal Control 100 Source Journals
    Display Source Journal 20 Journal Control Records/ 150 Journal Entries

3.17.50.12.2  (08-11-2010)
Trial Balance

  1. The following steps should be used to request a Trial Balance:

    Trail Balance
    Step Action
    1 Select the Balance Research icon.
    2 Select List from the Action Bar.
    3 Enter the desired Account Period if other than the generated current month.
    4 Enter the date in MM-DD-YYYY format if other than the generated current date. The trial balance will be cumulative for the month (or fiscal year) up to the date shown.
    5 Select List to execute the request. The trial balance will take several minutes to be generated from the main computer.
    6 The trial balance lists each account number along with the debit, credit, and net amounts. For a list of all of the journal entries that have posted to an account number, highlight the desired account and select the Display option. An asterisk indicates that the account balance is reversed from its normal status.
    7 The response is a Display Journal Entries Journal, listing the amount, debit or credit, item count, and journal number of each journal entry used to calculate the account balance. For a complete research record, use the Display Journal Control option.

3.17.50.13  (08-11-2010)
RRACS Reports

  1. Reports for various revenue accounting activities are generated by selecting three report Main Menu selections. These activities are described in the following subsections (Mainframe, Federal Tax Deposit, and Assessment).

3.17.50.13.1  (08-11-2010)
Mainframe Reports

  1. This subsection identifies the four options available to RRACS Accounting personnel for generating required mainframe reports used for balancing of End of Day, Month End, Fiscal Year End and Miscellaneous Reports. The Daily Trial Balance is created from the Balance Research menu (see 3.17.50.12, Research).

3.17.50.13.1.1  (08-11-2010)
End Of Day Reports

  1. The following table provides a listing of reports available from the End Day Report Sub Menu:

    End of Day Reports
    REPORT # REPORT NAME
    001 Daily Posting Summary (DPS)
    003 Daily Trail Balance Reports
    012 NTRR Trial Balance
    014 Revenue Receipt Summary
    037 Revenue Receipt Report
    043 Future Trail Balance Report
    072 DT Classification Report
    125 NTRR Posting Summary
  2. The following steps are required to generate End Day Report(s):

    End of Day Reports
    Journal Description/Action Select/Enter
    RACS Reports Main Menu Select RACS Reports Main Menu Enter
    Create RACS Batch Report Enter End Day Date in MM-DD-YYYY format. (If current date, no entry required - Default is always current date) If other than current date, enter requested date.
      Select End Day Enter
      Select ALL to generate each report or highlight the desired report Enter

  3. The request will be submitted to the DCC. Once the request is received by DCC, you will receive a notification stating " Report Request has been submitted and will print upon completion" . Check your printer periodically for generated output. (Expect an extended delay in printing time when ALL is selected.)

  4. Once a report has been generated using the above table, additional prints of the report(s) can be obtained by using the steps in the following table:

    Additional Prints
    Journal Description/Action Select.
    RACS Reports Main Menu Select RACS Reports Main Menu. Enter
    Print Sub Menu Select Print.  
      Select Main Frame . Highlight desired report. OK

    Note:

    The Print option will only provide additional prints for the last date requested. If another date's report(s) is required, you must submit a request to DCC for that date.

  5. If End Day Reports are not generated within 30 minutes, contact the RRACS System Administrator for a potential EDrain condition. Instructions for correction of an EDrain condition are contained in the RRACS LAN System Administrators Guide.

3.17.50.13.1.2  (08-11-2010)
Month End Reports

  1. The Month End Sub Menu provides RRACS with reports for balancing, mandatory reporting requirements to outside entities and management information regarding the status and condition of the General Ledger.

  2. The following table provides a listing of reports available from the Month End Journal. Each of these reports can be generated anytime throughout the accounting month on an as needed basis:

    Month End Reports
    REPORT # REPORT
    011 Unconfirmed FTD', DTs and DVs
    010 Unconfirmed Deposit Tickets
    017 Deposit Tickets and Debit Vouchers Reported on SF 224
    031 Confirmed Disbursement Report
    018 SF224 Statement of Transactions and Supplemental NTRR Report
    027 List of Fund Balancing Account (FBA) Records
    014 Revenue Receipts Classification Summary
    025 F2162 Summary of Assessment Certificates Issued
    023 Net Tax Refund Summary Report
    050 Net Tax Analysis Report
    022 Anti-Drug Special Fund Liability Report
    127 Aged Recirculating Records
    051 General Ledger Account Details
    1140 Deposit Activity Report
    072 Deposit Ticket Classification Report
    0577 SPC Loss/Shortage Recovery Support List
    004 Monthly General Ledger Trial Balance (MTRIAL)
    128 Informant Claim Reward Report
    129 Photocopy Fee Report
    130 IPACR Suspense Report
    131 Erroneous Refund Report
    135 Area Office Deposit Fund Report
    136 Area Office Offer in Compromise Detail Report
    137 Area Office Miscellaneous Deposit Fund Report
    138 IPACD Suspense Report
    139 Insolvency Suspense Report
    142 Credit Transfer Report
    144 PFIC Suspense Reports

  3. The following steps are required to generate Month End Reports:

    How to Generate Month End Reports
    Journal Description/Action Select.
    Create RACS Batch Reports Enter Account Period in MM-YYYY format.. (If Current Account Period no entry is required - Current Account period is Default period) If other than current account period, enter requested period.
      Select Month End  
      Select desired report to be generated. Selecting Enter or ALL will generate all Month End reports.  

  4. The request will be submitted to DCC. Once the request is received by DCC, a notification will be received stating "Report Request has been submitted and will print upon completion" . Check your printer periodically for generated output. (Expect an extended delay in printing time when ALL is selected.)

  5. Once a report has been generated using the above table, additional prints of the report(s) can be obtained by using the steps in the following table:

    Additional Prints
    Journal Description/Action Select.
    Print Sub Menu Select Print.  
      SelectMain Frame . Highlight individual report or to be printed. OK

    Note:

    The Print option will only provide additional prints for the last date requested. If another date's report(s) is required, you must submit a request to DCC for that date.

3.17.50.13.1.3  (08-11-2010)
Fiscal Year End Sub Menu

  1. The Fiscal Year End Journals generate the FY2162 Summary of Assessments Report and the FY End Trial Balance for end of year processing. Selecting "All" will generate FYE closing journal.

  2. The following table provides a listing of reports available from the Fiscal Year End Reports option.

    Fiscal Year End Sub Menu
    Report # Report
    025A FY 2162 Summary of Assessment Certificates Issued
    0032 Cumulative Trial Balance

  3. The following is required to generate a Fiscal Year End Report(s):

    Fiscal Year End Reports
    Journal Description/Action Select.
    RACS Reports Main Menu Select RACS Reports Main Menu Enter
    Create RACS Batch Reports Enter Fiscal Year End Date in MM-DD-YYYY format..  
    Select Fiscal Year End  
    Select individual report or ALL to be printed.  

  4. The request will be submitted to DCC. Once the request is received by DCC, a notification will be received stating "Report Request has been submitted and will print upon completion" . Check your printer periodically for generated output.

  5. Once a report has been generated using the above table, additional prints of the report(s) can be obtained by using the steps in the following table.

    Additional Reports
    Journal Description/Action Select.
    RACS Reports Main Menu Select RACS Reports Main Menu. Enter
    Print Sub Menu Select Print. Enter
      SelectMain Frame . Highlight individual report to be printed. OK

    Note:

    The Print option will only provide additional prints for the last date requested. If another date's report(s) is required, you must submit a request to DCC for that date.

3.17.50.13.1.4  (08-11-2010)
Miscellaneous Sub Menu

  1. The Miscellaneous Option is used to generate the District Office Detail, Generalized Un-postable Framework (GUF) Posting Reports, Daily Wire and NTRR Reports.

  2. The following table provides a listing of reports available from the Miscellaneous Reports option. Each of these reports can be generated anytime through out the accounting month on an as need basis:

    Miscellaneous Sub Menu
    Report # Report Name
    021 District Office Detail
    044 NTRR Suspense Support List Report through Fiscal Year to Date
    35–41 RACS/GUF Posting Report
    007 Daily Wire Report
    023B Net Tax Refund Detail Report-Month Ending
    023 Net Tax Refund Report
    134 State Net Tax Refund Report
    051S Sub Account by Account Report
    143 EFTPS Activity Report
    145 SF224 Detail Report

  3. The following is required to generate a Miscellaneous Report:

    Miscellaneous Report
    Journal Description/Action Select.
    RACS Reports Main Menu Select RACS Reports Main Menu. Enter
    Create RACS Batch Reports Enter Cycle in YYCC format..  
      Select Miscellaneous..  
    Select report to be printed.  

  4. The request will be submitted to DCC. Once the request is received by DCC, you will receive a notification stating "Report Request has been submitted and will print upon completion" . Check your printer periodically for generated output.

  5. Once a report has been generated using the above table, additional prints of the report(s) can be obtained by using the steps in the following table:

    Additional Prints
    Journal Description/Action Select.
    RACS Reports Main Menu Select RACS Reports Main Menu. Enter
    Print Sub Menu Select Print.  
      SelectMain Frame . Select individual report to be printed. OK

    Note:

    The Print option will only provide additional prints for the last date requested. If another date's report(s) is required, you must submit a request to DCC for that date.

3.17.50.13.1.5  (08-11-2010)
External (Goals/PNC Bank) Batch Processing Reports

  1. This section describes reports generated by the RRACS Mainframe whenever an electronic file transfer is received by an external source (FMS= GOALS or PNC Bank= CA$HLINK) and posted to the service center's general ledger. Posting of these files is reflected in the Batch Posting Summary report option of the Journal Research Menu.

  2. The following table provides a listing of reports that are received from external sources.

    External Batch Processing Reports
    Report # Report Name
    124A Matched Disbursement Records
    124B Recirculating Treasury Records
    124C Unmatched RRACS Disbursement Records
    124D Refund Match Error Records
    035A DTDV Match Treasury Records
    035B DTDV Unmatched Treasury Records
    035C DTDV Unmatched RRACS Records
    035D DTDV Match Error Report
    1134 Matched CASHLINK Records
    1135 CASHLINK Recirculating Records
    1136 Unmatched RRACS CASHLINK Records
    1137 CASHLINK Error Report
    126 EFTPS Error Report

  3. Use the following table to generate a batch processing report(s):

    Batch Processing Report
    Journal Description/Action Select.
    RACS Reports Main Menu Select RACS Reports Main Menu. Enter
    Print Sub Menu Select Print.  
    Print Drop Down Menu Select Mainframe . Highlight individual report to be printed. OK
    Select Online for Daily Wire, SF224, Assessments and Abatements. OK

  4. Once a report is selected, prints will be generated from the RRACS printer.

3.17.50.13.2  (05-01-2008)
FTD Reports

  1. This Section identifies the two options available to RRACS Accounting personnel in generating required FTD reports balancing, pulling of the FTD Daily Wire and printing of the Supplemental 224 Report.

3.17.50.13.2.1  (08-11-2010)
FTD Daily Wire

  1. The following table lists the activities required to pull a FTD Daily Wire:

    FTD Daily Wire
    Journal Description/Action Select.
    FTD Reports Main Menu Select FTD Reports Main Menu Enter
    Select Review  
    Select Daily Wire  
    List Unpulled Daily Wire Highlight wire to be reviewed/pulled in List Box; select Review from action bar..  
    Select Day Batch - SC to pull all wires or Day Batch - Single FRB to pull individual wire.  
    List Pulled Daily Wire To review Daily Wire, highlight wire to be reviewed from List Box; select Display from Action bar.  
    After review, select . . . Cancel
    If Wire is incorrect, contact RACS DBA for appropriate corrective action; if correct continue.
    List Pulled Daily Wire Select Message to enter up to 256 characters of audit trail information. OK
    If correct . . . Post Daily Wire
    Select Exit OK

    Note:

    Once a wire has been pulled, a "Y" indicator will reflect in the Pulled Column of the Display "List Unpulled Daily Wire" Journal. Select Exit to close session.

3.17.50.13.2.2  (08-11-2010)
Supplemental SF224

  1. This report supplements the monthly Standard Form 224, Statement of Transactions, when the total net amount of the unclassified FTDs, for all Submission Processing Centers, are in excess of $100 million. A report will not be submitted unless specifically requested by Headquarters. The supplemental report may only be generated three times per center during an accounting month.

  2. The following table lists the activities required to post a Supplemental 224 Report for FTDs:

    Supplemental 224 Report for FTDs
    Journal Description/Action Select.
    FTD Reports Main Menu Select FTD Reports Main Menu Enter
    Select Review  
    Select Supplemental F224  
    Pull Supplemental F224 Select Message to enter up to 256 characters of audit trail information Enter
    If correct, select . . . Post
    A print will automatically generate a hard copy  
    Exit Pull Supplemental F224 Select Exit OK
    If you wish to return to Previous Journal, select. Cancel

    Note:

    Once a Supplemental F224 has been pulled, a "Y" indicator will reflect in the Pulled Column of the Display "Pull Supplemental F224" Journal. Select Exit to close session.

3.17.50.13.3  (05-01-2008)
Assessment Reports

  1. The Assessment Report summarizes the amounts of assessments of taxes, penalties, interest and other additions to tax as provided by the Internal Revenue Code and recorded on Summary Record of Assessments. The Assessment Certificate, signed and dated by the Assessment Officer, is the legal document that permits collection activity. The Abatement (F2188) Report summarizes the total over assessment of tax, penalty and interest credited to taxpayer accounts.

3.17.50.13.3.1  (08-11-2010)
Assessment Certificate

  1. The following table lists the activities required to post an Assessment Certificate:

    Assessment Certificate
    Journal Description/Action Select.
    RACS Main Menu Select Assessment Main Menu. Enter
    Assessment Reports Main Menu Select Review.  
      Select Assessments .  
    List Unpulled Assessments Highlight appropriate Assessment Date; select Review from Action Bar.  
    Display Pulled Assessment Journal display provides for a review of assessments (Regular, Quick, Prompt and Jeopardy) for accuracy. For pre-balancing purposes, select.. Print
    If Data is incorrect, contact RACS DBA for appropriate corrective action; if correct continue.
    Display Pulled Assessment If DLN listing review is required, select . Display DLN
    If data is correct, select… Post
      After posting the Assessment Certificate will automatically print.  
      If you wish to return to Previous Journal, select. Cancel

    Note:

    Once an Assessment has been pulled, a "*" indicator will reflect in the Pulled column of the Display Pulled Assessment Journal. Select Exit to close session.

3.17.50.13.3.2  (08-11-2010)
Abatement Report (Form 2188)

  1. The following table lists the activities required to post an Abatement Report (Form 2188).

    Abatement Report
    Journals Description/Action Select.
    RACS Main Menu Select Assessment Reports. Enter
    Assessment Reports Main Menu Select Review.  
    Select Abatement (F2188)  
    List Unpulled Form 2188 Highlight appropriate Abatement Type, Cycle, account period; select Review from Action Bar.  
    Display Pulled Form 2188 Journal display provides for a review of Abatements for accuracy, for pre-balancing purposes, select.. Print
    If Data is incorrect, contact RACS DBA for appropriate corrective action; if correct continue.
    Display Pulled Form 2188 Select Message to enter up to 256 characters of audit trail information.  
    If correct, select. Post
    After posting the Abatement Certificate will automatically print.  
    Exit Display Pulled Abatement, select exit. OK
    If you wish to return to Previous Journal, select. Cancel

    Note:

    Once an Abatement has been pulled, a "*" indicator will reflect in the Pulled column of the List Unpulled F2188 Journal. Select Exit to close session.

3.17.50.14  (08-11-2010)
Database Administration

  1. Access to the DBA Main Menu is restricted to Data Base Administrators and their alternates.

  2. This subsection identifies the five options (Sub Menus) available to DBAs for maintaining RRACS database static tables. The DBA options allow changes in accounting period, assessment date, or accountable officer; recording of Undeposited Collections or Deposits during changes in accountability; as well as modification to certain records that contain errors in identification and status which have posted to the RRACS general ledger. Reference IRM 3.17.63.28.

3.17.50.14.1  (10-25-2011)
DBA Update Sub Menu

  1. The DBA Update Sub Menu provides for changes in the Default Account Period, Assessment Date and changes of accountability for Submission Processing Center Officials.

  2. The following table lists the three activities available on the Update Sub Menu.

    DBA Update Sub Menu
    Journal Prompt Description/Action Select.
    DBA Main Menu   Select Update  
    DBA list box   Select Default Account Period, Assessment Date or Submission Processing Center Director.  
    Update Default Data New Default Account Period/Date Enter the new account period in YYYYMM format for Account Period Update: MM-DD-YYYY for Assessment Date Update Journal. Review input data, if correct.. Enter or Post
      Incoming Submission Processing Center Director Enter Effective Start Date in MM-DD-YYYY format and Incoming Submission Processing Center Director's full name. The effective end date for the current responsible official will be system generated as the day before the start date of the incoming responsible official. Review input data, if correct.. Enter or Post
      Modifying responsible official start date (if needed) Enter Effective Start Date in MM-DD-YYYY format and Incoming Submission Processing Center Director's full name. The effective end date for the current responsible official will be system generated as the day before the start date of the incoming responsible official. Review input data, if correct.. Enter or post
        To Exit . . . Cancel

3.17.50.14.2  (08-11-2010)
DBA Modify Sub Menu

  1. The DBA Modify Sub Menu allows modification to certain records that contain errors in identification and status which have posted to the RRACS General Ledger. As a general rule Maintain Source Journal data can be modified. However, Ledger Classification or Dollar Amount can not be modified. Erroneous Ledger Classification or Dollar amount data requires a reversal journal action. All Modifications begin with Journal Number series 902.

  2. The following is required to modify a posted Journal Record.

    Modify a posted Journal Record
    Journal Prompt Description/Action Select.
    DBA Main Menu   Select Modify  
    List Source Journal Process Type Select Process type from List Box which requires modification. OK
    Account Period Current account period is default period; if other than current period, enter correct period. Tab
      Previously selected Source Journal type will be indicated; If incorrect, Exit to prior Journal.. Tab
      Highlight Transaction Type from list box, if unknown select None. None will generate all transactions that have posted for the selected process type. (If None is used, expect an extended period of response time.) Tab
      If FTD, enter FRB # and Batch Date in FTD Selection Criteria section.  
    Document Number Enter document number, if known Tab
      Enter Area Office if known Tab
    Status Select Open or Closed (Mandatory selection).  
    List Select List from Action Bar  
    List Source Journal   List Source Journal provides summary of activity for Process/Transaction Type. List Box will display all records pertaining to the transactions. No input Required
    Display Source Journal   For Detail of specific transaction, highlight transaction and select. Display
    Display Source Journal   Displays journal entry detail for selected transaction and associated journal(s) related to the transaction in the Posting (Journal) Number list box. Highlight journal number to be modified; to display original journal, select Review Journal Review Journal
      To modify original journal, highlight journal number to be modified and select. Modify
    DBA Maintain Transaction   Highlight Process/Transaction Type to be modified Action & Edit
      Original Maintain Source Journal will be displayed; modifications can be made to any input field allowed for the selected Process/Transaction type. Make required modification; if correct select OK; if incorrect, select Cancel. OK or Cancel
      To modify Journal Entry, select journal entry to be modified from list box, select Edit
    DBA Maintain Journal Entry   Original Journal Entry Journal will be displayed; Modifications can be made to any input field allowed for the selected Process/Transaction Type. Make required modification; if correct select OK; if incorrect, select Cancel. OK or Cancel
    Maintain Transaction Message Review modifications, if correct select message to enter up to 256 characters of audit trail information (Mandatory Input), select. OK
    Post If correct, select Post

    1. CA$HLINK Research option is for research only. No modifications are allowed

    2. No modifications are allowed for Batch activities.

  3. The following table identifies attributes (entry fields) for all Process Types which can be modified using DBA Modify Menu:

    Process Types which can be modified using DBA Modify Menu
    SOURCE Journal Document ID
      Alternate Document ID
      High Check Number
      Low Check Number
      External Agency Code
      External Appropriation Symbol
      Federal Reserve Bank (FRB)
      FRB Batch Date
      Cycle
      Prepare or Confirm Dates
    JOURNAL ENTRY Journal Area Office or Field Office Code
      Items
      Document Locator Number (DLN)
      State

    1. Each Modification is limited to one correction at a time. If multiple errors occur on one journal, one correction at a time must be performed. Prepare Date must be the last item modified for multiple corrections.

    2. If the modification is done incorrectly, correction modification must be made to original journal; system will not allow modifications to 902 journal series.

    3. Disregard any alpha characters on High or Low Check Numbers. Only numeric input is allowed.

    4. District Office on inventories should not be modified. Close the inventory then reopen with correct D.O.

    5. Erroneous Refunds should not be reversed. Close the case and then reopen.

  4. The following table lists modification notes / restrictions which apply to Process types:

    Modification notes / Restrictions For Process types
    PROCESS TYPE NOTES / RESTRICTIONS
    Assessments Can be modified as long as a 23 C Certificate has not been generated, printed and signed. Once the assessment has been generated, the Document ID may not be modified.
    Abatements Can be modified as long as the F2188 Abatement Certificate has not been generated, printed, and signed. Once the abatement has been generated, the Document ID may not be modified.
    Deposit Once a deposit has been confirmed, the Document Number and Prepare Date can be changed.
    Disbursements When the Document ID is modified, the system will automatically modify the Document ID's for all associated Process Types (Application & NTRR line Data)
    Deposit Funds, Loss and Inventory When a Document ID is modified, the system will automatically modify all associated Journal Entries.

3.17.50.14.3  (08-11-2010)
DBA Reversal Sub Menu

  1. The DBA Reversal Sub Menu is used to reverse a journal entry which has posted in error to the General Ledger. A Reversal journal action reverses all erroneous posting to all accounts that were posted in error by the original journal entry. All Reversal journal number series begin with 903.

  2. The following steps are required to enter data through the DBA Reversal Sub Menu:

    DBA Reversal Sub Menu
    Journal Prompt Description/Action Select.
    RACS Main Menu   From Action Bar Select Reversal  
    Reverse Journal Control JOURNAL Number to be reversed Enter Journal Number to be reversed by Series (XXX) Date (MMDDYYYY) Number (XXXX) format.. TAB
      Message Input Message for appropriate audit control, select.. OK
      Post Review Data, if correct select Post

    1. Reversal Journals must be approved by a management official.

    2. If required, reinput Journal Entry into appropriate Process type using the RRACS Main Menu.

    3. To insure adequate audit trail information (a) annotate (pen & ink) Reversal Journal Number and correction Journal Number on Original Journal Number, (b) annotate Original Journal Number being corrected and Reversal Journal Number in MESSAGE section of Correction Journal.

    4. When reversing a pulled or confirmed record, the pulled or confirmed posting must be reversed first, then the original journal can be reversed.

  3. The following table provides notes/checks, by Process Type, while attempting to reverse a Journal Control:

    Notes/Checks by Process Type
    PROCESS TYPE NOTES / CHECKS
    Deposits Can be reversed anytime before a deposit has been confirmed. A confirmed Deposit can not be reversed.
    Assessments An Assessment may be reversed anytime before it has been pulled (confirmed).
    Disbursement A disbursement may be reversed anytime before it has been confirmed. A confirmed Disbursement can only be reversed in the original or next account period.
    FTD A prepared FTD can be reversed anytime before it has been pulled.
    Inventory An inventory may be reversed at anytime in the original or next account period of the original journal control.

3.17.50.14.4  (08-11-2010)
DBA NTRR Sub Menu

  1. The DBA NTRR Sub Menu is used to adjust (increase or decrease) NTRR line data. CAUTION: NTRR line data adjustments will post as entered, there are no validity checks in place to reject erroneous posting. However, an erroneous posting can be reversed through the DBA Reversal Sub Menu.

  2. The following steps are required to complete Journal Number Series 905, adjust NTRR Line Data:

    Journal 905 Procedures
    Journal Prompt Description/Action Select.
    RACS Main Menu   Highlight NTRR  
    Maintain Source Journal   If activity is a NTRR Line Data Increase (INC.) adjustment, go to Document ID, or Continue or.
    If activity is a NTRR Line Data Decrease (DEC.), select… Cancel
    Maintain Transaction   Highlight NTRR Line Data DEC.. Action & Add
    Maintain Source Journal Document # For all NTRR Line Data adjustments, enter Document #(optional field), select. Enter or Add Button
    Maintain Journal Entry Area Office Enter appropriate Area Office from pop-down menu.. Tab
      Line # Enter appropriate NTRR Line number to be adjusted.. Tab
      Principle or Interest Check either principle or interest box.. Tab
      Items Enter Number of Items.. Tab
      Amount Enter Amount . Review, if correct select. OK
        Repeat for additional items, when finished select.. Cancel
    Maintain Source Journal   Review input data, if correct select OK
    Maintain Transaction Message Enter Message for appropriate audit trail information. OK
      Post Review, if correct, select. Post

3.17.50.14.5  (05-01-2008)
DBA Collection Sub Menu

  1. The DBA Collection Sub Menu provides for the control of funds during the transfer of accountability from one Submission Processing Center official to another. The Undeposited Collections Journals allows for the input to Account 7500, memo copies of DTs marked "Undeposited Collections" and amounts from the Area Office listings to cover tax payments received on the transfer date of the official but not submitted to the depository that day. The Deposit Journals allow for the input of DTs related to previously input Undeposited Collection payments.

3.17.50.14.5.1  (08-11-2010)
Undeposited Collection Journals:

  1. The following steps are required to complete the Journal Number Series 906, Undeposited Collections Journal:

    Journal 906 Procedures
    Journal Prompt Description/Action Select.
    DBA Main Menu   Select Collection ..  
    DBA List Box   Select Undeposited Collection..  
    Maintain Source Journal Doc # Enter Document Number.. Tab
      Prepare Date Enter Preparation Data.. Enter or Add Button
    Maintain Journal Entry Area Office Code Enter appropriate Area Office code, select.. Tab
      Amount Enter total dollar amount, select.. OK Button
    Maintain Source Journal   Review data entry, if correct, select.. OK Button
        Repeat for additional data entry, if none select. Cancel
    Maintain Transaction Journal Application Highlight Application from Possible Source Journal Box.. Action & Add
    Maintain Source Journal RS # Enter RS #.. Enter or Tab & Add
    Maintain Journal Entry Ledger Classification Select appropriate credit ledger classification.. Tab
      Amount Enter amount. If additional credit ledger classification required, select OK; if none select cancel. OK or Cancel
    Maintain Source Journal   Review Data, if correct select. OK
    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

3.17.50.14.5.2  (08-11-2010)
Deposit Journals

  1. The following steps are required to complete Journal Number Series 907, Deposit Journals:

    Journal 907 Procedures
    Journal Prompt Description/Action Select.
    DBA Main Menu   Select Collection from Action Bar  
        Select Deposit from list box..  
    Maintain Source Journal Treasury # Enter Treasury number.. Tab
      Prepare Date Enter Preparation Date.  
      Trace ID Enter "X" (Until Further Notice) Tab
      Total Amount Enter Total Amount of Deposit Ticket. Tab
      Source Code Select appropriate Source Code from list box. Enter or Add
    Maintain Journal Entry Ledger Classification Select appropriate debit account. Select appropriate debit account.
      Amount Enter amount associated with the debit account, select OK; repeat for additional accounts if required; if none, select Cancel OK Button or Cancel
    Maintain Source Journal   Review input data, if correct select. OK Button
        Repeat for additional Deposits, when done, select. Cancel
    Maintain Transaction   Highlight Undeposited Collection in Source Journal List Box, select.. Action & Add
    Maintain Source Journal Document Number Enter Document Number.. Tab
      Preparation Date Enter Prepare Date. Enter or Add
    Maintain Journal Entry Amount Enter Dollar Amount OK
    Maintain Source Journal   Review input data. If correct, select. OK
        Repeat for additional undeposited collections. When done, select. Cancel
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information, select.. OK Button
      Post Review input data, if correct, select. Post

Exhibit 3.17.50-1 
RRACS Glossary

RRACS Glossary
Accelerator A key or sequence of keys that provides a shortcut to accessing a specific application function.
Action Bar A bar across the top of a Journal that displays the allowable actions for that Journal.
Active Journal The Journal which is currently being used. This is the Journal that receives mouse and keyboard input. The Journal that is active has a highlighted border and title bar.
Authorization The right granted to a user group to communicate with or make use of a computer system, network or database.
Available Choice An item that can be selected depending upon the current state of the program.
Border A visual indicator of a Journal's boundaries.
Button A mechanism on a pointing device, such as a mouse or an area on the computer screen, used to request or initiate an action.
Cancel A push button that, when selected, removes the active Journal without performing any changes and returns to the Journal that preceded it.
Choice Any item that can be selected. A choice can appear in a selection field, in a menu, or in text (a list of selectable choices), or it might be represented by an icon.
Click To press and release the select button on a pointing device without moving the pointer off the choice.
Clock Pointer A visual cue, in the shape of a clock that indicates that the computer is performing operations. The mouse pointer changes to this shape while the computer is processing.
Close This choice in Journal List ends highlighted programs and their associated Journals.
Cursor A visual cue that shows you where the mouse or keyboard input will appear on the screen.
Delete Button Will clear any work in progress prior to journalizing.
Edit Button Used to correct an identifiable error before posting. Cannot be used this selection to change an "Originating Source" from the Deposit Journal.
Field An identifiable area in a Journal used to contain data.
File A collection of related data that is stored and retrieved by an assigned name.
Help A choice on a pop-up menu that gives assistance and information; the Help choice also can appear in those programs that have a menu bar.
Highlighting Emphasizing a display element or segment by modifying its visual attributes.
I-Beam Pointer A pointer that indicates that the cursor is over an area where text can be typed.
icon A graphical representation of an object, representing the task with in the computer.
Inactive Journal This Journal cannot receive input from the Journal, mouse or keyboard.
Information Box A box displayed that provides feedback to a user after the user posts an action.
Information Processing System Performs data processing, integrated with processes such as office automation and data communication.
IRS Account General ledger account
Journal Entry A generic Journal used for all RRACS transactions. This Journal records the dollar amounts for a specific posting number.
List Box A vertical, scrollable list of objects or settings choices.
Log In The act of identifying yourself as authorized to use the resource.
Login A menu choice that, when selected, displays a pull-up Journal in which the user ID and password are provided.
Log Out To end a session or request that a session be ended.
Logout A menu choice used to request the end of a session that required a login to start.
Maximize Button A large, square button located in the right most corner of the title bar of a Journal that, when selected, enlarges the Journal to its largest possible size.
Message Button A button that, when selected, will bring up a dialog box where you can type in a message.
Menu A displayed list of available items from which you can make a selection.
Menu Bar The area near the top of the Journal, below the title bar and above the rest of the Journal, that contains choices that provide access to other menus.
Mini-icon A small version of an icon located on the title bar of a Journal.
OK Button A push button that accepts any changes made to information in a pop-up Journal; then closes it. It also indicates acceptance of system messages.
Open To create a file or make an existing file available for processing or use.
Password A string of characters that you, a program, or a computer operator must specify to meet security requirements before gaining access to a system and to the information stored within it.
Pointer The symbol displayed on the screen that you move with a pointing device, such as a mouse.
Pop-up Journal A movable Journal, fixed in size, in which you provide information required by an application so that the application can continue to process your requests.
Post Button A button on the Journal that when selected will generate a Journal Control Number. This button also validates all field or selected fields within the Journal and posts to the database.
Posting Number Same as a Journal Number assigned by the system, comprised of a Journal number (3 digits), the system date (MMDDYYYY) and a number (3 digits) incriminated each time a transaction is posted using the Journal. (e.g. 210-102201-001)
Pre-Selected Choice A choice highlighted and selected by the program when a selection field first appears. You can proceed immediately to the next field if the selected choice is acceptable.
Primary Journal The Journal in which the main interaction between you and the application takes place.
Push Button A rounded-corner rectangular control containing text or graphics, or both. Push buttons are used in Journals for actions that occur immediately when the push button is selected.
Refresh An action that will clear all previous input and will bring up a clean Journal for the user.
Secondary Journal A type of Journal that can be moved and sized and is always associated with a primary Journal.
Select Used to highlight or choose an item such as an object or a menu choice. When you make a selection, there is a subsequent action that will apply.
Selection Cursor A visual indication that you have selected a choice. It is represented by outlining the choice with a dotted box.
Selection Field A set of related choices from which you can select one or more.
Selection List A group of items from which you can scroll through to select one choice.
Shutdown Used to turn off the computer without losing data and configuration information.
Source Journal A generic Journal used by all RRACS transactions. The first field on the Maintain Source Journal instructions is the identifying document ID for that transaction (i.e., Document #, Treasury #, Schedule #, etc.)
Start To begin operation of a program in memory.
Status Identifies the debit or credit transaction.
Tab An action, achieved by pressing the Tab Key that moves the cursor to the next field.
Unavailable Choice A choice or object that cannot be selected or directly manipulated; indicated by reduce contrast. Opposite of available choice.
User Identification (User ID) (1) A string of characters that uniquely identifies a user to a system. (2) The name used to associate the user profile with a user, when a user signs-on a system.
Using Help A cascaded choice on the Help menu that gives you information about how the help function works. This choice is also available on those programs that have Help as a choice on a menu bar.

Exhibit 3.17.50-2 
Acronyms

Acronyms
Acronym Definition
# Number
ALC Agency Location Code
ANMF Automated Non-Master File
ANSPC Andover Submission Processing Center
AORR Area Office Remittance Register
ATSPC Atlanta Submission Processing Center
AUSPC Austin Submission Processing Center
BFC Beckley Finance Office
BMF Business Master File
BSPC Brookhaven Submission Processing Center
CADE Customer Account Data Engine
CDN Consolidated Data Network
CFO Chief Finance Office
CR Credit
CRL Control Record List
CSPC Cincinnati Submission Processing Center
CTA Carriers and Transportation Act
DBA Data Base Administrator
DCC Detroit Computing Center
DCF Dishonored Check File
DLN Document Locator Number
DMF Debtor Master File
DOJ Department of Justice
DR Debit
DT Deposit Ticket
DV Debit Voucher
ECC Enterprise Computing Center
ECS Electronic Certification System
EFT Electronic Funds Transfer System
EFTPS Electronic Funds Tax Payment System
EO Exempt Organizations
EOD End of Day
EP Employee Plans
FBA Fund Balancing Account
FDCR FRB Day Classifications Report
FMS Financial Management Service
FPLP Federal Payment Levy Program
FRB Federal Reserve Bank
FSPC Fresno Submission Processing Center
FTD Federal Tax Deposit
FUTA Federal Unemployment Tax Act
GAO Government Accountability Office
GMF Generalized Mainline Framework
GOALS Government On-Line Accounting Link System
GUF Generalized Unpostable Framework
ID Identification
IDRS Integrated Data Retrieval System
IMF Individual Master File
INT Interest
IPACD Intra-governmental Payment and Collection Disbursements
IPACR Intra-governmental Payment and Collection Receipts
IRA Individual Retirement Account
IRAF Individual Retirement Account File
RRACS ReDesign Revenue Accounting Control System
IRS Internal Revenue Service
ISRP Integrated Submission and Remittance Processing
IT Information Technology
JE Journal Entry
JV Journal Voucher
JVDEC Journal Voucher Decrease
JVINC Journal Voucher Increase
KCSPC Kansas City Submission Processing Center
LIFO Last In First Out
MARS Manual Accounting Replacement System
MF Master File
MMDDYYYY Month Month Day Day Year Year Year Year
MSPC Memphis Submission Processing Center
MUCR Month End Unclassified Confirmed Report
NMF Non-master File
NMI Northern Mariana Islands
NTRR Net Tax Refund Report
OIC Offer-in-Compromise
OSPC Ogden Submission Processing Center
PEN Penalty
PSPC Philadelphia Submission Processing Center
RACF Resource Access Control Facility
RACS Revenue Accounting Control System
RACSC Revenue Accounting Control Service Center
RPS Remittance Processing System II
RFC Regional Financial Center
RS Reconciliation Sheet
SA System Administrator
SCCF Service Center Control File
SFDCR Subsequent FRB Day Classified Report
SJ Source Journal
SPC Submission Processing Center
TC Tax Class
TDA Taxpayer Delinquent Account
TEP Tape Edit Processor
TRACS Treasury Receivables Accounting Collection System
URF Unidentified Remittance File
VI Virgin Islands
WAN Wide Area Network
XSF Excess Collection File
YYCC Year Year Cycle Cycle

Exhibit 3.17.50-3 
Chart of Accounts

Chart of Accounts
Account Number Account Title Real or Nominal Account Normal Balance
ACCOUNTS RECEIVABLE 1000
1100 BMF Accounts Receivable Real DR
1200 IMF Accounts Receivable Real DR
1205 CADE Account Receivable Real DR
1250 IRAF Accounts Receivable Real DR
1300 Non-Tax Accounts Receivable Real DR
1301 CADE Non-Tax Receivable Real DR
1321 NMF Notice Real DR
1322 NMF Taxpayer Delinquent Account Real DR
1324 NMF TDA Deferral Real DR
1360 NMF Installment Agreement Real DR
1371 NMF Offers In Compromise Real DR
1389 NMF Suspense Real DR
1400 Tax Accounts Transferred Out Real DR
1510 Other Receivables, Regular Real DR
1530 Court Case, Erroneous Refund Real DR
1540 Non-Court Case, Erroneous Refund Real DR
1550 Injured Spouse Claims Allowed-Rec Real DR
1600 Manual Assessment, Transit Account Real DR
1710 Dishonored Checks Real DR
1720 Dishonored Checks, Adjustments Real DR/CR
1810 BMF Accounts Receivable, Inactive Real DR
1815 CADE Accounts Receivable, Inactive Real DR
1820 IMF Accounts Receivable, Inactive Real DR
1830 NMF Accounts Receivable, Inactive Real DR
1840 Other Receivables, Inactive Real DR
       
RECEIPT ACCOUNTS 2000
2110 Withholding Revenue Receipts, Direct Nominal DR
2120 Individual Income Revenue Receipts, Direct Nominal DR
2130 Corporation Revenue Receipts, Direct Nominal DR
2140 Excise Revenue Receipts, Direct Nominal DR
2150 Estate and Gift Revenue Receipts, Direct Nominal DR
2170 CTA Revenue Receipts, Direct Nominal DR
2180 FUTA Revenue Receipts, Direct Nominal DR
2210 Withholding Revenue Receipts, FTD Nominal DR
2220 Individual Income Revenue Receipts, FTD Nominal DR
2230 Corporation Revenue Receipts, FTD Nominal DR
2240 Excise Revenue Receipts, FTD Nominal DR
2270 CTA Revenue Receipts, FTD Nominal DR
2280 FUTA Revenue Receipts, FTD Nominal DR
2305 Unclaimed Funds Nominal DR
2310 Treaty Country Receipts Nominal DR
2315 Arbitrage Receipts Nominal DR
2320 Miscellaneous Receipts Nominal DR
2325 Miscellaneous Forfeiture Receipts Nominal DR
2330 User Fees, EP/EO Nominal DR
2335 EP/EO User Fee Increase Nominal DR
2340 Photocopy Fees Nominal DR
2345 Presidential Election Campaign Funds Nominal DR
2350 Public Debt Nominal DR
2355 Federal Court Ordered Restitution Nominal DR
2360 Conscience Fund Nominal DR
2365 LIFO Payments (CSPC only) Nominal DR
2370 Mortgage Subsidy Bond Receipt Nominal DR
2380 Installment Agreement New Nominal DR
2385 Installment Agreement Reinstatement Nominal DR
2395 Enrolled Agent Fee Nominal DR
2410 Refund Repayment, Principal Nominal DR/CR
2420 Refund Repayment, Interest Nominal DR/CR
2600 Oil Fund Nominal DR
2900 Child Support Receipts Nominal DR
2910 OPAC Receipts Nominal DR
2915 DOJ Receipts Real DR
INVENTORY ACCOUNTS 3000
3200 Collateral Held Real DR
3300 Seized Property Real DR
       
LIABILITY ACCOUNTS 4000
4110 ECC Suspense for MF-BMF Real DR/CR
4120 SPC Suspense for MF-BMF Real DR/CR
4125 EFTPS/FPLP Suspense for MF-BMF Real DR/CR
4130 ECC Unpostable-BMF Real DR/CR
4205 To and From CADE Real DR/CR
4210 ECC Suspense for MF-IMF Real DR/CR
4215 CADE ECC Suspense Real DR/CR
4217 CADE MFT 30 to MFT 29 Real CR
4220 SPC Suspense for MF-IMF Real DR/CR
4225 EFTPS/FPLP Suspense for MF-IMF Real DR/CR
4230 ECC Unpostable Documents-IMF Real DR/CR
4254 MFT 30 to MFT 29 Real CR
4300 Unapplied FTD Transactions-SCCF Real DR/CR
4420 SPC Suspense for NMF Real DR/CR
4425 EFTPS/FPLP Suspense for NMF Real DR/CR
4430 Unpostable Documents-NMF Real DR/CR
4440 Abatement Suspense-NMF Real DR/CR
4510 Prepayment Credits-BMF Real CR
4520 Prepayment Credits-IMF Real CR
4521 Prepayment Credit - Non-Tax Real CR
4522 CADE Prepayment CR - Non-Tax Real CR
4530 CADE Prepayment Credit Real CR
4610 Unapplied Advance Payments Real CR
4615 Section 6077 Payments Real CR
4620 Unidentified Remittances Real CR
4625 Insolvency Suspense Real CR
4626 PFIC Suspense Real CR
4701 Liability for Coverover-Northern Mariana Islands Real CR
4702 Liability for Coverover-Virgin Islands Real CR
4703 Liability for Coverover-Guam Real CR
4704 Liability for Coverover-Samoa Real CR
4710 Offers in Compromise Real CR
4720 Sales of Seized Property Real CR
4730 Miscellaneous Deposit Fund Real CR
4740 Deposit Funds in Transit Real CR
4750 Anti-Drug Special Funds Liability Real CR
4755 Liability for Informant Rewards Real CR
4765 EFTPS/FPLP Suspense for Miscellaneous Real DR/CR
4801 Approved Vouchers Payable, Principal Real CR
4802 Approved Vouchers Payable, Interest Real CR
4803 Approved Vouchers Payable, Deposit Fund Real CR
4804 Approved Vouchers Payable, Anti-Drug Real CR
4805 Approved Vouchers Payable, Oil Spill Real CR
4806 Approved Vouchers Payable, Miscellaneous Revenue Real CR
4808 Approved Vouchers Payable, Informant Rewards Real CR
4810 Liability for Budget Clearing Account-Increase/Decrease Real DR/CR
4811 Approved Vouchers Payable-Northern Mariana Islands Real CR
4812 Approved Vouchers Payable-Virgin Islands Real CR
4813 Approved Vouchers Payable-Guam Real CR
4814 Approved Vouchers Payable-Samoa Real CR
4815 Approved Voucher Payable - Misc. User Fee Real CR
4816 Approved Voucher Payable - Photocopy Fee Real CR
4817 Approved Voucher Payable - Original Installment Agreement. User Fee Real CR
4818 Approved Voucher Payable - Reinstated Installment Agreement. User Fee Real CR
4819 Approved Voucher Payable - OIC User Fee Real CR
4820 Approved Voucher Payable - Reserved Real CR
4900 Revenue Credit in Transit to Other Submission Processing Centers Real CR
4910 Disbursement, Loss Real DR
4950 IMF Unallowable Deductions Real CR
4960 Unconfirmed FTDs Real DR/CR
4970 Unapplied Refund Reversals Real DR/CR
4975 Liability, DOJ Receipts Real CR
4980 Liability for Inventory Accounts Real CR
4985 IPACR Suspense Real CR
       
DISBURSEMENT ACCOUNTS 5000
5100 Disbursements, Principal Nominal CR
5200 Disbursements, Interest Nominal CR
5301 Disbursements - Misc. User Fee Nominal CR
5302 Disbursements - Photocopy Fee Nominal CR
5303 Disbursements - Original Installment Agreement. User Fee Nominal CR
5304 Disbursements - Reinstated Installment Agreement. Nominal CR
5305 Disbursements - OIC User Fee Nominal CR
5306 Disbursements - Reserved Nominal CR
5400 Disbursements, Miscellaneous Revenue Nominal CR
       
ASSESSMENTS AND SETTLEMENTS 6000
6001 Installment Agreement Liability Nominal CR
6010 Arbitrage Revenue (OSPC only) Nominal CR
6011 Arbitrage Penalty Revenue (OSPC only) Nominal CR
6110 Withholding Tax Assessment-Tax Nominal CR
6111 Withholding Tax Assessment-Penalty Nominal CR
6112 Withholding Tax Assessment-Interest Nominal CR
6120 Individual Tax Assessment-Tax Nominal CR
6121 Individual Tax Assessment-Penalty Nominal CR
6122 Individual Tax Assessment-Interest Nominal CR
6130 Corporation Tax Assessment-Tax Nominal CR
6131 Corporation Tax Assessment-Penalty Nominal CR
6132 Corporation Tax Assessment-Interest Nominal CR
6140 Excise Tax Assessment-Tax Nominal CR
6141 Excise Tax Assessment-Penalty Nominal CR
6142 Excise Tax Assessment-Interest Nominal CR
6150 Estate and Gift Tax Assessment-Tax Nominal CR
6151 Estate and Gift Tax Assessment-Penalty Nominal CR
6152 Estate and Gift Tax Assessment-Interest Nominal CR
6170 CTA Tax Assessment-Tax Nominal CR
6171 CTA Tax Assessment-Penalty Nominal CR
6172 CTA Tax Assessment-Interest Nominal CR
6180 FUTA Tax Assessment-Tax Nominal CR
6181 FUTA Tax Assessment-Penalty Nominal CR
6182 FUTA Tax Assessment-Interest Nominal CR
6190 Previously Assessed - Tax Nominal CR
6191 Previously Assessed - PEN Nominal CR
6192 Previously Assessed - INT Nominal CR
6200 Taxpayer Accounts Transferred Nominal DR/CR
6201 Mirror Assessments Nominal DR/CR
6310 Miscellaneous Fees Nominal CR
6320 Offshore Oil Account (AUSC only) Nominal CR
6330 Debtor Master File Offsets Nominal CR
6400 Miscellaneous Revenue Collections Nominal CR
6510 Overassessment Credited Nominal DR
6520 Refund of Tax and Interest-NMF Nominal DR
6530 Tax Accounts Compromised Nominal DR
6540 Small Debits and Credits Cleared Nominal DR/CR
6545 BMF 100% Penalty Credit Allowed Nominal DR/CR
6550 Withholding Tax Payments Credited Nominal DR
6560 Other Credits Allowed Nominal DR
6565 Refund Cancellation Credits Allowed Nominal DR
6570 Substantiated Credits Allowed Nominal DR
6575 Overpayment Interest Allowed Nominal DR
6580 Revenue Credits Transferred To and From Nominal DR/CR
6590 Deposit Fund Credits Transferred To and From Nominal DR/CR
6600 Accounts Cleared, Statute Nominal DR/CR
6700 Foreign Check Collection Cost and Miscellaneous Bank Charges Nominal DR
6800 Excess Collection Nominal CR
6810 Unapplied Statute Expired Credit Nominal CR
6900 Adjustments or Corrections of Revenue Nominal DR
6910 Adjustments or Correction of Miscellaneous Revenue Nominal DR
6920 Disbursement, Write Off Nominal DR
6950 DOJ Civil Debt Collection Holdback (ATSPC only) Nominal DR
6970 Small Debit and Credit Cleared-FTDs Nominal DR/CR
6975 Liability for Small Debits and Credits Cleared-FTDs Nominal DR/CR
6980 Acquired Property Disposed of Other Than By Sale Nominal DR
6985 Profit and Loss on Sale of Acquired Property Nominal DR/CR
       
OTHER ASSETS 7000
7001 Unclassified EFTPS/FLPL (Ogden Only) Real DR
7002 Deposit Fund Receipts/Deposit Fund Disbursements Real DR/CR
7003 Anti-Drug Special Reciepts/Anti-Drug Disbursements Real DR/CR
7004 Informant Reward Drug Receipts/Disbursements Real DR/CR
7005 Coveover Receipts/Disbursement - CNM Ogden Only Real DR/CR
7006 Coveover Receipts/Disbursement - VI Ogden Only Real DR/CR
7007 Coveover Receipts/Disbursement - Guam Ogden Only Real DR/CR
7008 Coveover Receipts/Disbursement - Samoa Ogden Only Real DR/CR
7009 Insolvency Unclassified Real DR
7100 Property Acquired in Payment of Taxes Real DR
7200 Unclassified FTDs Real DR
7210 Confirmed Unclassified Amounts Real DR
7220 Unconfirmed Unclassified Amounts Real CR
7300 Unconfirmed Debits Real DR
7500 Undeposited Collections Real DR
7610 Embezzlement and Thefts Real DR
7620 Unexplained Losses Real DR
7650 Deposit Discrepancy Real DR
       
WORK IN PROCESS CONTROL ACCOUNTS 8000
8100 FTDs Input Nominal DR
8200 FTD Deposits Confirmed Nominal CR
       
LEDGER CLOSING ACCOUNTS 9000
9998 Reversal of Revenue Clearance Accountability Nominal DR/CR
9999 Revenue Clearance Accountability Real DR/CR

Exhibit 3.17.50-4 
RRACS Input Journals and Journal Numbers

RRACS Input Journals and Journal Numbers
Journal Number Journal Name
Use for Batch Journals (generated journal records from other systems)
100 Generalized Unpostable Framework (GUF)
101 Service Center Control File (SCCF) Adjustment Reclass
102 Generalized Mainline Framework (GMF)
103 IMF Net Tax Refund Report (NTRR)
104 BMF Net Tax Refund Report (NTRR)
105 DMF NTRR
106 IMF Recap – Weekly
107 IMF Recap – Semi-Annual
108 BMF Recap
109 IRAF Recap
110 EFTPS Deposits
111 EFTPS Debit Voucher
112 EFTPS/FPLP Reclass
113 EFTPS/FPLP Tape Edit Processor (TEP)
114 FPLP Reclass DT/DV
115 GOALS Confirmed Refund
117 CASHLINK (PNC) Confirmed Deposit
119 GOALS (FMS) Reconciled Deposit
130 Daily Wire
131 Supplemental 224
133 Regular Assessment
134 Prompt Assessment
135 Quick Assessment
136 Jeopardy Assessment
137 IMF Abatement
138 BMF Abatement
140 IDRS End of Day (EOD)
141 ANMF SC RECAP - Other
142 ANMF SC RECAP - Assessment
160 CADE Recap
161 CADE NTRR
199 Year End Processing
Use for Journals From Manual Input
210 Deposit
211 Confirm Deposit
220 Debit Voucher
221 Debit Voucher Adjustment
236 Journal Voucher Increase for 20F3880
239 Journal Voucher Decrease for 20F3880
250 Deposit Reclass
302 Acquisition
303 Disposition/Loss
304 Disposition/Profit
305 Disposition/Non Sale
306 Loss from Embezzlement and Theft
307 Loss, Unexplained
308 Loss, Deposit Discrepancy
309 Recovery from Embezzlement and Theft
310 Recovery, Unexplained Loss
311 Recovery, Deposit Discrepancy
312 Apply to Offer in Compromise
313 Apply to Seizure
314 Apply to Miscellaneous
315 Apply from Offer in Compromise
316 Apply from Seizure
317 Apply from Miscellaneous
320 Seized Property, Open
321 Seized Property, Closed
322 Seized Property, Open and Closed
323 Collateral, Open
324 Collateral, Closed
325 Collateral, Open and Closed
330 Non-Equity Collateral, Open
335 Non-Equity Collateral, Closed
340 Non-Equity Seizure, Open
345 Non-Equity Seizure, Closed
400 Accounting Application
401 Coverover Liability
402 Misc. Application
404 Unidentified Remittance File, Miscellaneous
405 PFIC Application
406 Unidentified Remittance File, Deposit Fund
407 Unidentified Remittance File, Miscellaneous Fee
408 Unidentified Remittance File, Refund Repayment
409 Unidentified Remittance File, Loss
411 Dishonored Check File, Service Center Control File
412 Dishonored Check File, Miscellaneous Fee
413 Dishonored Check File, Deposit Fund
414 Dishonored Check File, Loss
415 Dishonored Check File, Anti-Drug
417 EFTPS GMF/TEP - BMF
418 EFTPS GMF/TEP - IMF
421 ECC GMF/TEP - BMF
422 ECC GMF/TEP - IMF
424 ECC Deletes - BMF
425 ECC Deletes - IMF
427 ECC Unpostables - BMF
428 ECC Unpostables - IMF
435 Credit Transfer Out Revenue Receipt Credit Document
436 Credit Transfer Out Revenue Receipt Debit Document
437 Credit Transfer Out Deposit Fund Credit Document
438 Credit Transfer Out Deposit Fund Debit Document
441 Credit Transfer In Revenue Receipt Credit Document
442 Credit Transfer In Revenue Receipt Debit Document
443 Credit Transfer In Deposit Fund Credit Document
444 Credit Transfer In Deposit Fund Debit Document
446 Confirm Credit Transfer Out Revenue Receipt Credit Document
447 Confirm Credit Transfer Out Revenue Receipt Debit Document
448 Confirm Credit Transfer Out Deposit Fund Credit Document
449 Confirm Credit Transfer Out Deposit Fund Debit Document
458 Account Transfer Out - Debit
459 Account Transfer Out - Credit
460 Account Transfer In - Debit
461 Account Transfer In - Credit
465 Confirm Account Transfer Out - Debit
466 Confirm Account Transfer Out - Credit
469 IPACR Application(s)
470 TRACS Payment Over Cancellation (Credit 4970)
480 Erroneous Refund
481 Erroneous Refund - Court Case
485 Non-Payment of Erroneous Refund
490 Clear Erroneous Refund
495 Informant Rewards
496 Informant Rewards Offset
498 Insolvency Recovery
499 Revenue Clearance TRF
500 Arbitrage Refund
501 Miscellaneous Refund
502 PFIC Refund
503 Excess Refund
504 Unidentified Refund
505 Photocopy Refund
506 CADE to ECC Refund
507 Non Master File Refund
508 Deposit Fund Refund
509 Anti-Drug Refund
510 Miscellaneous Revenue Refund
512 ECC Refund, BMF
513 ECC Refund, IMF
514 Oil Spill Refund
515 Informant Reward Refund
516 Cover over Refund
517 User Fee, Refund
518 Confirm ECC Refund - CADE
519 Confirm Informant Reward
520 Confirm Miscellaneous Refund
521 Confirm ECC Refund, BMF
522 Confirm ECC Refund, IMF
523 Confirm Excess Refund
524 Confirm Unidentified Refund
525 Confirm Photocopy Refund
526 Confirm Non Master File Refund
527 Confirm Deposit Fund Refund
528 Confirm Anti-Drug Refund
529 Confirm Miscellaneous Revenue Refund
530 Confirm Oil Spill Refund
531 Confirm Passive Foreign Investment Company
532 Manual Refund Cancellation
533 Deposit Refund Cancellation
534 ECC Cancellation, BMF
535 ECC Cancellation, IMF
536 Photocopy Cancellation
537 Anti-Drug Cancellation
538 Informant Reward Cancellation
539 Miscellaneous Revenue Cancellation
540 Oil Spill Cancellation
541 IPAC Receipt
542 TRACS IPACD
543 User Fee Cancellation
544 Arbitrage Cancellation
546 CADE Cancellations
547 IPACD Miscellaneous
548 Coverover Cancellation
549 IPACD Deposit Fund
553 IPACD Miscellaneous Revenue
555 IPACD Photocopy
557 IPACD Anti-Drug
559 IPACD DMF Offset
560 IPACD Oil Spill
570 Confirmation Coverover Refund
580 IPACR FPLP
585 IPACD FPLP
590 Confirmation Arbitrage Refund
591 Confirmation User Fee
610 Assessment Regular Current Withholding (Tax Class 1)
611 Assessment Regular Current Individual Income (Tax Class 2)
612 Assessment Regular Current Corporation (Tax Class 3)
613 Assessment Regular Current Excise (Tax Class 4)
614 Assessment Regular Current Estate and Gift (Tax Class 5)
615 Assessment Regular Current CTA (Tax Class 7)
616 Assessment Regular Current FUTA (Tax Class 8)
620 Assessment Regular Deficiency Withholding (Tax Class 1)
621 Assessment Regular Deficiency Individual Income (Tax Class 2)
622 Assessment Regular Deficiency Corporation (Tax Class 3)
623 Assessment Regular Deficiency Excise (Tax Class 4)
624 Assessment Regular Deficiency Estate and Gift (Tax Class 5)
625 Assessment Regular Deficiency CTA (Tax Class 7)
626 Assessment Regular Deficiency FUTA (Tax Class 8)
630 Assessment Quick Current Withholding (Tax Class 1)
631 Assessment Quick Current Individual Income (Tax Class 2)
632 Assessment Quick Current Corporation (Tax Class 3)
633 Assessment Quick Current Excise (Tax Class 4)
634 Assessment Quick Current Estate and Gift (Tax Class 5)
635 Assessment Quick Current CTA (Tax Class 7)
636 Assessment Quick Current FUTA (Tax Class 8)
640 Assessment Quick Deficiency Withholding (Tax Class 1)
641 Assessment Quick Deficiency Individual Income (Tax Class 2)
642 Assessment Quick Deficiency Corporation (Tax Class 3)
643 Assessment Quick Deficiency Excise (Tax Class 4)
644 Assessment Quick Deficiency Estate and Gift (Tax Class 5)
645 Assessment Quick Deficiency CTA (Tax Class 7)
646 Assessment Quick Deficiency FUTA (Tax Class 8)
650 Assessment Prompt Current Withholding (Tax Class 1)
651 Assessment Prompt Current Individual Income (Tax Class 2)
652 Assessment Prompt Current Corporation (Tax Class 3)
653 Assessment Prompt Current Excise (Tax Class 4)
654 Assessment Prompt Current Estate and Gift (Tax Class 5)
655 Assessment Prompt Current CTA (Tax Class 7)
656 Assessment Prompt Current FUTA (Tax Class 8)
660 Assessment Prompt Deficiency Withholding (Tax Class 1)
661 Assessment Prompt Deficiency Individual Income (Tax Class 2)
662 Assessment Prompt Deficiency Corporation (Tax Class 3)
663 Assessment Prompt Deficiency Excise (Tax Class 4)
664 Assessment Prompt Deficiency Estate and Gift (Tax Class 5)
665 Assessment Prompt Deficiency CTA (Tax Class 7)
666 Assessment Prompt Deficiency FUTA (Tax Class 8)
670 Assessment Jeopardy Current Withholding (Tax Class 1)
671 Assessment Jeopardy Current Individual Income (Tax Class 2)
672 Assessment Jeopardy Current Corporation (Tax Class 3)
673 Assessment Jeopardy Current Excise (Tax Class 4)
674 Assessment Jeopardy Current Estate and Gift (Tax Class 5)
675 Assessment Jeopardy Current CTA (Tax Class 7)
676 Assessment Jeopardy Current FUTA (Tax Class 8)
680 Assessment Jeopardy Deficiency Withholding (Tax Class 1)
681 Assessment Jeopardy Deficiency Individual Income (Tax Class 2)
682 Assessment Jeopardy Deficiency Corporation (Tax Class 3)
683 Assessment Jeopardy Deficiency Excise (Tax Class 4)
684 Assessment Jeopardy Deficiency Estate and Gift (Tax Class 5)
685 Assessment Jeopardy Deficiency CTA (Tax Class 7)
686 Assessment Jeopardy Deficiency FUTA (Tax Class 8)
690 Non Tax Assessments (OSPC only)
691 Abatement
692 Erroneous Abatement
695 Non Tax Abatement (OSPC only)
710 Federal Tax Deposit, Day Batch
711 Federal Tax Deposit, Subsequent
712 Federal Tax Deposit, CRL
713 Federal Tax Deposit, Tapes to ECC
715 Federal Tax Deposit, To Unidentified
721 Federal Tax Deposit, CRL Debit
740 Confirm FTD Deposit
741 Confirm FTD Debit Voucher
750 Federal Tax Deposit Reclassification
810 Manual Assessment Regular Current Withholding (Tax Class 1)
811 Manual Assessment Regular Current Individual Income (Tax Class 2)
812 Manual Assessment Regular Current Corporation (Tax Class 3)
813 Manual Assessment Regular Current Excise (Tax Class 4)
814 Manual Assessment Regular Current Estate and Gift (Tax Class 5)
815 Manual Assessment Regular Current CTA (Tax Class 7)
816 Manual Assessment Regular Current FUTA (Tax Class 8)
820 Manual Assessment Regular Deficiency Withholding (Tax Class 1)
821 Manual Assessment Regular Deficiency Individual Income (Tax Class 2)
822 Manual Assessment Regular Deficiency Corporation (Tax Class 3)
823 Manual Assessment Regular Deficiency Excise (Tax Class 4)
824 Manual Assessment Regular Deficiency Estate and Gift (Tax Class 5)
825 Manual Assessment Regular Deficiency CTA (Tax Class 7)
826 Manual Assessment Regular Deficiency FUTA (Tax Class 8)
830 Manual Assessment Quick Current Withholding (Tax Class 1)
831 Manual Assessment Quick Current Individual Income (Tax Class 2)
832 Manual Assessment Quick Current Corporation (Tax Class 3)
833 Manual Assessment Quick Current Excise (Tax Class 4)
834 Manual Assessment Quick Current Estate and Gift (Tax Class 5)
835 Manual Assessment Quick Current CTA (Tax Class 7)
836 Manual Assessment Quick Current FUTA (Tax Class 8)
840 Manual Assessment Quick Deficiency Withholding (Tax Class 1)
841 Manual Assessment Quick Deficiency Individual Income (Tax Class 2)
842 Manual Assessment Quick Deficiency Corporation (Tax Class 3)
843 Manual Assessment Quick Deficiency Excise (Tax Class 4)
844 Manual Assessment Quick Deficiency Estate and Gift (Tax Class 5)
845 Manual Assessment Quick Deficiency CTA (Tax Class 7)
846 Manual Assessment Quick Deficiency FUTA (Tax Class 8)
850 Manual Assessment Prompt Current Withholding (Tax Class 1)
851 Manual Assessment Prompt Current Individual Income (Tax Class 2)
852 Manual Assessment Prompt Current Corporation (Tax Class 3)
853 Manual Assessment Prompt Current Excise (Tax Class 4)
854 Manual Assessment Prompt Current Estate and Gift (Tax Class 5)
855 Manual Assessment Prompt Current CTA (Tax Class 7)
856 Manual Assessment Prompt Current FUTA (Tax Class 8)
860 Manual Assessment Prompt Deficiency Withholding (Tax Class 1)
861 Manual Assessment Prompt Deficiency Individual Income (Tax Class 2)
862 Manual Assessment Prompt Deficiency Corporation (Tax Class 3)
863 Manual Assessment Prompt Deficiency Excise (Tax Class 4)
864 Manual Assessment Prompt Deficiency Estate and Gift (Tax Class 5)
865 Manual Assessment Prompt Deficiency CTA (Tax Class 7)
866 Manual Assessment Prompt Deficiency FUTA (Tax Class 8)
870 Manual Assessment Jeopardy Current Withholding (Tax Class 1)
871 Manual Assessment Jeopardy Current Individual Income (Tax Class 2)
872 Manual Assessment Jeopardy Current Corporation (Tax Class 3)
873 Manual Assessment Jeopardy Current Excise (Tax Class 4)
874 Manual Assessment Jeopardy Current Estate and Gift (Tax Class 5)
875 Manual Assessment Jeopardy Current CTA (Tax Class 7)
876 Manual Assessment Jeopardy Current FUTA (Tax Class 8)
880 Manual Assessment Jeopardy Deficiency Withholding (Tax Class 1)
881 Manual Assessment Jeopardy Deficiency Individual Income (Tax Class 2)
882 Manual Assessment Jeopardy Deficiency Corporation (Tax Class 3)
883 Manual Assessment Jeopardy Deficiency Excise (Tax Class 4)
884 Manual Assessment Jeopardy Deficiency Estate and Gift (Tax Class 5)
885 Manual Assessment Jeopardy Deficiency CTA (Tax Class 7)
886 Manual Assessment Jeopardy Deficiency FUTA (Tax Class 8)

Exhibit 3.17.50-5 
Account Numbers and Associated Journals

Account Numbers and Associated Journals
Account Numbers Associated Journals
1314 400, 435, 436, 458, 459, 507, 6XX, 8XX
1321 400, 435, 436, 458, 459, 507, 6XX, 8XX
1322 400, 435, 436, 458, 459, 507, 6XX, 8XX
1324 400, 435, 436, 458, 459, 507, 6XX
1360 400, 435, 436, 458, 459, 507, 6XX
1371 400, 435, 436, 458, 459, 507, 6XX, 8XX
1389 400, 435, 436, 458, 459, 507, 6XX, 8XX
1400 458, 459, 465, 466
1510 210, 400, 404, 408, 480, 6XX, 8XX
1530 480, 485, 210
1540 210, 480, 485
1550 400, 541
1600 400, 6XX, 8XX
1710 210, 220, 221, 306, 307, 308, 309, 310, 311, 400, 404, 411,412, 413, 414, 415, 435, 436
1720 210, 221, 306, 307, 308, 309, 310, 311, 400, 404
1830 400, 404, 458, 459, 507, 6XX, 8XX
1840 400
2110(20-0101) 210, 220, 221, 250, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 409, 411, 412, 413, 414, 415, 469, 470, 495, 496, 907
2120(20-0110) 210, 221, 234, 237, 250, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 406, 407, 408, 409, 411, 414, 469, 470, 495, 496, 907
2130(20-0111) 210, 221, 250, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 409, 411, 414, 469, 470, 495, 496, 907
2140(20-0152) 210, 221, 250, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 409, 411, 414, 469, 470, 495, 496, 907
2150(20-0153) 210, 221, 250, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 409, 411, 414, 469, 470, 495, 496, 907
2170(20-0130) 210, 221, 250, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 409, 411, 414, 469, 470, 495, 496, 907
2180(20-0121) 210, 221, 250, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 409, 411, 414, 469, 470, 495, 496, 907
2190(20F-3820) 210, 221, 250, 400
2210(20-0101) 710, 711, 714, 730, 750
2220(20-0110) 710, 711, 714, 730, 750
2230(20-0111) 710, 711, 714, 730, 750
2240(20-0152) 710, 711, 714, 730, 750
2270(20-0130) 710, 711, 714, 730, 750
2280(20-0121) 710, 711, 714, 730, 750
2305(20-1060) 210, 250 (Contra 6400)
2310(20-3220) 210, 250, 407, 412 (Contra 6400)
2315(20-3220) 210, 250, 407, 412 (Contra 4120)
2320(20-3220) 210, 250, 400, 407, 412 (Contra 6310)
2325(20-1099) 210, 250, 407, 412 (Contra 6400)
2330(20-2411) 210, 250, 400, 407, 412 (Contra 6310)
2335(20X-5432.5) 210, 250 (Contra 6310)
2340(20X-6877) 210, 250, 258, 273, 400, 407, 412, 469, 470, 525, 536, 555 .(Contra 6310)
2345(20X-5081.1) 210, 250 (Contra 6400)
2350(20X5080.1) 210, 250, 259, 274, 400, 407, 412 (Contra 6400)
2355(20-3220) 210, 250 (Contra 6400)
2360(20-1210) 210, 250, 400, 407, 412 (Contra 6400)
2365(20-1060) 210, 250 (Contra 6400),
2370(20-3220) 210, 250, 407, 412 (Contra 6400)
2380(20X-5432.1) 210, 250, 400, 407, 412 (Contra 4120 or 4220)
2385(20X-5432.3) 210, 250, 400, 407, 412 (Contra 4120 or 4220)
2395(20X5432.4) 210, 250, 407, 412 (Contra 6310)
2410(20X0903) 210, 235, 236, 238, 239, 250, 408, 469, 470, 525, 536, 541, 555, 559
2420(20X0904) 210, 250, 408, 469, 470
2500(20X6879.09) 210, 250, 312, 313, 314, 315, 316, 317, 406, 413, (contra 4710, 4720, 4730)
2600(20X8185) 210, 250, 530, 540, 560
2700(20X5099.1) 210, 250, 261, 415
2710(20X5433.1) 495, 496, 250
2801(20X6737) 250
2802(20X6738) 250
2803(20X6740) 250
2804(20X6741) 250
2900(75X6288) 210, 250
2910(20F3885.11) 250, 469, 541, 559, 580, 585
2915 (20F3844) 250, 469, 470, 541
3200 323, 324, 325
3300 320, 321, 322
4110 417, 421, 424, 427, 469, 470, 512, 534, 690, 695, 713
4120 210, 221, 302, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 408, 411, 421, 424, 469, 470, 480, 496, 500, 501, 532, 547, 6XX, 8XX, 906
4125 210, 221, 400, 417, 906
4130 400, 427
4205 400
4210 418, 422, 425, 428, 469, 470, 513, 535
4220 210, 221, 302, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 408, 411, 422, 425, 469, 470, 480, 496, 501, 532, 547, 611, 621, 631, 641, 651, 661, 671, 681, 906
4225 210, 221, 400, 418, 906
4230 400, 428
4251 419, 423, 426, 429
4252 210, 302, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 408, 411, 423, 426, 480, 501, 532, 547, 613, 623, 633, 643, 653, 663, 673, 683, 906
4253 400, 429
4255 210,221,400, 419, 906
4300 712, 713, 721
4420 210, 302, 303, 304, 305, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 408, 411, 435, 436, 441, 442, 458, 459, 460, 461, 469, 470, 480, 496, 507, 532, 547, 6XX, 8XX, 906
4425 210, 221, 400, 906
4430 312, 313, 314, 400, 435, 436
4440 400, 435, 436, 691, 692
4610 312, 313, 314, 400
4615 312, 313, 314, 400
4620 210, 306, 307, 308, 309, 310, 311, 312, 313, 314, 400, 404, 406, 407, 408, 409, 435, 469, 470, 504, 532, 547
4701 400, 401, 516
4702 400, 401, 516
4703 400, 516
4704 400, 401, 516,518
4710 210, 312, 315, 406, 413, 437, 438, 443, 444, 469, 470, 508, 533, 549
4720 210, 303, 304, 313, 316, 406, 413, 437, 438, 443, 444, 469, 470, 508, 533, 549
4730 210, 314, 317, 406, 413, 437, 438, 443, 444, 469, 470, 508, 533, 549
4740 437, 438, 448, 449
4750 400, 415, 509, 537, 557
4755 495, 496, 515, 538
4765 210, 400, 580, 585, 906
4801 501, 503, 504, 505, 507, 512, 513, 520, 521, 522, 523, 524, 525, 526
4802 501, 503, 504, 507, 508, 512, 513, 514, 520, 521, 522, 523, 524, 526, 527, 530
4803 508, 527
4804 509, 528
4805 514, 530
4806 500,510, 529, 590
4808 515, 519
4810(20F3880) 236, 239
4811 516, 570
4812 516, 570
4813 516, 570
4814 516, 570
4900 435, 436, 446, 447
4910 485, 490
4910 485, 490
4950 400
4960(20F3820) 710, 711, 712, 714, 721, 730, 740
4970(20F3880) 236, 239, 400, 469, 470, 490, 501, 532, 541, 542, 547
4975 469, 470, 541, 542
4980 320, 321, 322, 323, 324, 325
4985 400, 469, 470, 541
5100(20X0903) 520, 521, 522, 523, 524, 525, 526, 532, 534, 535, 536, 542, 547, 555, 559
5200(20X0904) 520, 521, 522, 523, 524, 526, 527, 530, 532, 533, 540, 547, 549, 560
5300(20X6879.09) 527, 533, 549
5400(20X1807) 529, 539, 553,590
5500(20X5099) 528, 537, 557
5510(20X5433) 519, 538
5601(20X6737) 570
5602(20X6738) 570
5603(20X6740) 570
5604(20X6741) 570
6010 400, 690
6011 400, 690
6110 610, 620, 630, 640, 650, 660, 670, 680, 810, 820, 830, 840, 850, 860, 870, 880
6111 610, 620, 630, 640, 650, 660, 670, 680, 810, 820, 830, 840, 850, 860, 870, 880
6112 610, 620, 630, 640, 650, 660, 670, 680, 810, 820, 830, 840, 850, 860, 870, 880
6120 611, 621, 631, 641, 651, 661, 671, 681, 811, 821, 831, 841, 851, 861, 871, 881
6121 611, 621, 631, 641, 651, 661, 671, 681, 811, 821, 831, 841, 851, 861, 871, 881
6122 611, 621, 631, 641, 651, 661, 671, 681, 811, 821, 831, 841, 851, 861, 871, 881
6130 612, 622, 632, 642, 652, 662, 672, 682, 812, 822, 832, 842, 852, 862, 872, 882
6131 612, 622, 632, 642, 652, 662, 672, 682, 812, 822, 832, 842, 852, 862, 872, 882
6132 612, 622, 632, 642, 652, 662, 672, 682, 812, 822, 832, 842, 852, 862, 872, 882
6140 613, 623, 633, 643, 653, 663, 673, 683, 813, 823, 833, 843, 853, 863, 873, 883
6141 613, 623, 633, 643, 653, 663, 673, 683, 813, 823, 833, 843, 853, 863, 873, 883
6142 613, 623, 633, 643, 653, 663, 673, 683, 813, 823, 833, 843, 853, 863, 873, 883
6150 614, 624, 634, 644, 654, 664, 674, 684, 814, 824, 834, 844, 854, 864, 874, 884
6151 614, 624, 634, 644, 654, 664, 674, 684, 814, 824, 834, 844, 854, 864, 874, 884
6152 614, 624, 634, 644, 654, 664, 674, 684, 814, 824, 834, 844, 854, 864, 874, 884
6170 615, 625, 635, 645, 655, 665, 675, 685, 815, 825, 835, 845, 855, 865, 875, 885
6171 615, 625, 635, 645, 655, 665, 675, 685, 815, 825, 835, 845, 855, 865, 875, 885
6172 615, 625, 635, 645, 655, 665, 675, 685, 815, 825, 835, 845, 855, 865, 875, 885
6180 616, 626, 636, 646, 656, 666, 676, 686, 816, 826, 836, 846, 856, 866, 876, 886
6181 616, 626, 636, 646, 656, 666, 676, 686, 816, 826, 836, 846, 856, 866, 876, 886
6182 616, 626, 636, 646, 656, 666, 676, 686, 816, 826, 836, 846, 856, 866, 876, 886
6200 400, 460, 461, 465, 466
6310 210, 400, 407, 412, 469, 470, 505, 536, 555
6320 514, 540, 560
6330 400, 469, 559
6400 210, 312, 313, 314, 400, 501, 532, 547
6510 691, 692, 695
6520 400, 408, 469, 470, 501, 503, 504, 507, 508, 514, 532, 533, 540, 547, 549, 560
6530 400
6540 400, 501, 547
6550 400, 6XX, 8XX
6560 400, 6XX, 8XX
6565 400, 501
6570 306, 307, 308, 309, 310, 311, 400, 404
6575 400
6580 441, 442, 446, 447
6590 443, 444, 448, 449
6600 400, 490
6700 221, 400
6800 210, 306, 307, 308, 309, 310, 311, 312, 313, 314, 400, 404, 408, 435, 469, 470, 503, 532, 547
6810 400
6900 306, 307, 308, 309, 310, 311, 400, 401, 495, 496
6910 510, 539, 553
6920 400, 490
6950 400
6970 710, 711
6975 710, 711
6980 305
6985 303, 304
7100 302, 303, 304, 305
7210(20F3820) 710, 711
7220(20F3820) 710, 711, 712, 714, 721, 730
7300(20X6879.09) 710, 711, 741
7500(20-0110) 906, 907
7610(20-0110) 210, 306, 309, 409, 414
7620(20-0110) 210, 307, 310, 409, 414
7650(20-0110) 210, 308, 311, 409, 414
8100 712, 721
8200 710, 740, 741
9998 400
9999  

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