3.17.50  Submission Processing RRACS Procedures (Cont. 2)

3.17.50.11 
Accounting Application Control Main Menu

3.17.50.11.3 
Dishonored Check Apply

3.17.50.11.3.2  (02-25-2015)
Dishonored Check File (DCF)/Miscellaneous (MISC) Fee

  1. Following are the valid accounts for DCF/MISC Fee (Journal 412):

    1. 2110  Debit  Withholding Revenue Receipts (20-0101)

    2. 6310  Debit  Miscellaneous Fees

    3. 1710  Credit Dishonored Checks

    4. 2310  Credit Treaty Country Receipts (20-3220)

    5. 2315  Credit Arbitrage Receipts (20-3220)

    6. 2320  Credit Miscellaneous Receipts (20-3220)

    7. 2325  Credit Miscellaneous Forfeiture Receipts (20-1099)

    8. 2330  Credit EP/EO (20-2411)

    9. 2340  Credit Photocopy Fees (20X5432.2)

    10. 2360  Credit Conscience Fund (20-1210)

    11. 2370  Credit Mortgage Subsidy Bond Receipt (20–3220)

    12. 2380  Credit Installment Agreement (20X5432.1)

    13. 2385  Credit Reinstated Installment (20X5432.3)

    14. 2395  Credit Enrolled Agent (20X5432.4)

3.17.50.11.3.3  (05-01-2008)
Dishonored Check File (DCF)/Deposit Fund

  1. Following are the valid accounts for DCF/Deposit Fund (Journal 413):

    1. 2110  Debit  Withholding Revenue Receipts (20-0101)

    2. 4710  Debit  Offers-in-Compromise

    3. 4720  Debit  Sales of Seized Property

    4. 4730  Debit  Miscellaneous Deposit Fund

    5. 1710  Credit Dishonored Checks

    6. 7002  Credit Deposit Fund Receipts (20X6879.09)

3.17.50.11.3.4  (05-01-2008)
Dishonored Check File (DCF)/Loss

  1. Following are the valid accounts for DCF/Loss (Journal 414):

    1. 7610  Debit  Embezzlements & Thefts

    2. 7620  Debit  Unexplained Losses

    3. 7650  Debit  Deposit Discrepancies

    4. 1710  Credit Dishonored Checks

  2. Reclass:

    1. 2110  Credit Withholding Revenue (20–0101)

    2. 2120  Credit Individual Revenue (20–0110)

    3. 2130  Credit Corporation Revenue (20–0111)

    4. 2140  Credit Excise Revenue (20–0152)

    5. 2150  Credit Estate & Gift Revenue (20–0153)

    6. 2170  Credit CTA Revenue (20–0130)

    7. 2180  Credit FUTA Revenue (20–0121)

    8. 2110  Debit  Withholding Revenue (20–0101)

3.17.50.11.3.5  (08-11-2010)
Dishonored Check File (DCF)/Anti-Drug

  1. These are valid accounts for DCF/Anti-Drug (Journal 415):

    1. 2110  Debit  Withholding Revenue Receipts (20-0101)

    2. 4750  Debit  Anti-Drug Special Fund Liability

    3. 1710  Credit Dishonored Checks

    4. 7003  Credit Anti-Drug (20X5099.1)

    Journal 415 Procedure
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application Apply
    Accounting Application Control Main Menu Record Select "Unidentified Apply" or "Dishonored Check Apply" . Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    RACS Intermediate Menu   Select the needed application type. Apply
    Maintain Source Journal IDRS Run Date Enter the date of the IDRS report Enter or Add Button
    Maintain Journal Entry   Select the needed IRS account, if more than one is available. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK button
      Repeat if another account has an amount. If other accounts are available but are not required, Cancel button
     
    Maintain Source Journal   Review input data. If correct, select... Enter or Add Button  
    If information is not correct... the Edit or Delete Button  
    If MISC -or- Refund Repay— or— DCF/SCCF:  
    Maintain Transaction Journal   Highlight/Select DCF/SCCF from 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   Highlight/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. Cancel Button  
    Maintain Source Journal   Review input data. If correct, select... OK Button  
    If information is not correct... the Edit or Delete Button  
    IF Deposit Fund or Loss Accounts:  
    Maintain Transaction Journal   Highlight/Select from the Possible Source Journal, Deposit Fund or Loss account. From the Action Bar. Action and then Add  
    Maintain Source Journal Deposit Fund ID # or Document # Enter the applicable ID Number. Tab Key  
    Prepare Date Enter the Date in MM-DD-YYYY format. Enter or Add Button  
    Maintain Journal Entry/ Ledger Classification Journal Area Office or Field Office (deposit funds only) Select the Office. Tab Key  
    Amount Enter the amount associated with the selected IRS account. OK Button  
    Repeat until finished. Cancel Button.  
    Maintain Source Journal   Review input data. If correct, select... Enter or Add Button.  
        If information is not correct... the Edit or Delete Button  
    If Reclassification is required:  
    Maintain Transaction Journal   Highlight/Select Reclass from Possible Source Journal. Action, then Add  
    Maintain Source Journal   No input is necessary. Enter or Add button  
    Maintain Journal Entry   Select the needed IRS Account. For DCF, select T/C 1 Debit. For URF, select T/C 2 Credit. Tab key  
    Amount Enter the amount associated with selected IRS account. OK button  
      Repeat for each additional tax class. The reclass debits and credits must be equal. When all accounts and amounts have been entered, select... Cancel button  
    Maintain Source Journal   Review input data. If correct, select... OK button  
    For all applications, 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, select... Post Button  

3.17.50.11.4  (02-25-2015)
Enterprise Computing Center (ECC) Applications

  1. RRACS will automatically journal the data from the Generalized Mainline Framework (GMF) Run Number 15-45. This run contains the mainline and Integrated Data Retrieval System (IDRS) credits and debits being sent to ECC for all three master files. In the event that electronic input was erroneous, a new transmission could be processed or the data input manually, from the hard copy, through these Journals.

  2. Data from the Generalized Unpostable Framework (GUF) Run Number 53-40 will automatically journal. This run includes the new, nullified, corrected and reclassified unpostable transactions received from and sent to ECC or all three Master Files. If electronic data input is incorrect, a new transmission can be processed or the data input manually, from the hardcopy, through these Journals. Nullified data, however, must be journalized through the account application menu.

  3. ECC deletes must be journalized through these Journals as there is no automatic data transfer.

  4. EFTPS GMF/TEP-BMF/IMF/IRAF Suspense must be journalized through these Journals.

  5. These are the valid Debit and Credit accounts for ECC Applications:

  6. EFTPS GMF/TEP-BMF, IMF, and IRAF (Journals 417-419)

    EFTPS GMF/TEP-BMF, IMF; IRAF (Journals 417-419)
    4110 ECC Suspense for MF-BMF
    4210 ECC Suspense for MF-IMF
    4251 ECC Suspense for MF-IRAF
       
    4125 EFTPS Suspense for MF-BMF
    4225 EFTPS Suspense for MF-IMF
    4255 EFTPS Suspense for MF-IRAF
  7. ECC GMF/TEP-BMF, IMF, and IRAF (Journals 421-423)

    ECC GMF/TEP-BMF, IMF, and IRAF (Journals 421-423)
    4110 ECC Suspense for MF-BMF
    4210 ECC Suspense for MF-IMF
    4251 ECC Suspense for MF-IRAF
       
    4125 EFTPS Suspense for MF-BMF
    4220 EFTPS Suspense for MF-IMF
    4252 EFTPS Suspense for MF-IRAF
  8. Deletes ECC BMF, IMF and IRAF (Journals 424-426)

    Deletes ECC BMF, IMF and IRAF (Journals 424-426)
    4110 ECC Suspense for MF-BMF
    4210 ECC Suspense for MF-IMF
    4251 ECC Suspense for MF-IRAF
       
    4125 EFTPS Suspense for MF-BMF
    4225 EFTPS Suspense for MF-IMF
    4255 EFTPS Suspense for MF-IRAF
  9. Unpostable ECC BMF, IMF and IRAF (Journals 427-429)

    Unpostable ECC BMF, IMF and IRAF (Journals 427-429)
    4110 ECC Suspense for MF-BMF
    4210 ECC Suspense for MF-IMF
    4251 ECC Suspense for MF-IRAF
       
    4125 EFTPS Unpostable for MF-BMF
    4230 EFTPS Unpostable for MF-IMF
    4255 EFTPS Suspense for MF-IRAF
  10. This table describes the steps required to complete Journals 417, 418, 419, 421, 422, 423, 424, 425, 426, 427, 428, and 429.

    Journals417, 418, 419, 421, 422, 423, 424, 425, 426, 427, 428, and 429 Procedure
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application Apply
    Accounting Application Control Main Menu Record Select ECC Applications Tab or Apply
    Account Period Accept the highlighted current month or select the future month. Apply
    RACS Intermediate Menu   Select the type and master file of the ECC application Apply
    Maintain Source Journal Tape ID # Enter the reel number Tab Key
    Prepare Date Enter the date of the reel in MM-DD-YYYY format  
    Net Amount or Total Amount Enter the net total dollar amount Tab Key
    Cycle Select the Cycle from the pop-up Journal. Enter or Add Button
    Maintain Journal Entry   Select the needed Ledger Classification Tab Key
    Amount Enter the amount associated with the selected ECC action category. OK Button
      Repeat if the second category has an amount, or select... Cancel button

    Note:

    If all Ledger Classification categories have been completed, the Maintain Source Journal instructions is automatically displayed.

    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, select... Post Button

3.17.50.11.5  (02-25-2015)
Credit Transfer Out/In

  1. The Credit Transfer Journals provide for the control and the journalizing of credit transfers using Form 2158, Credit Transfer Voucher. Both Revenue Receipt and Deposit Fund documents, being transferred into or out of the Service Center, are recorded on these Journals.

  2. Each Form 2158 has a document number that must be entered individually. However, the Journals are designed with the option of entering several Forms 2158 and using a Reconciliation Sheet (RS) to cumulate the application side of the journal.

  3. Complete the following before going to the terminal for data input:

    1. Review Forms 2158 for the proper information needed for input;

    2. Determine if they are Revenue Receipts or Deposit Funds;

    3. If Deposit Funds, be sure you have a Deposit Fund Document Number; and

    4. Check for valid Submission Processing Center Codes.

  4. Valid Submission Processing Center Codes are:

    1. ANSPC-08 (Andover)

    2. ATSPC-07 (Atlanta)

    3. AUSPC-18 (Austin)

    4. BSPC-19 (Brookhaven)

    5. CSPC-17 (Cincinnati)

    6. FSPC-89 (Fresno)

    7. KCSPC-09 (Kansas City)

    8. MSPC-49 (Memphis)

    9. OSPC-29 (Ogden)

    10. PSPC-28 (Philadelphia)

  5. These are valid accounts (General Ledger Account Number, Normal Balance Condition, and Title) for Credit Transfers Out:

  6. Revenue Receipt-CR (2158) Journal 435:

    1. 4900  Credit Revenue Credits in Transit to other SPC

    2. 1314  Debit  NMF Tax Straddles

    3. 1321  Debit  NMF Notice

    4. 1322  Debit  NMF Taxpayer Delinquent Accounts

    5. 1324  Debit  NMF TDA Deferral

    6. 1360  Debit  NMF Installment Agreement

    7. 1371  Debit  NMF Offer-in-Compromise

    8. 1389  Debit  NMF Suspense

    9. 1710  Debit  Dishonored Checks

    10. 4420  Debit  SPC Suspense for NMF

    11. 4430  Debit  Un-postable Documents - NMF

    12. 4440  Debit  Assess & Abate Suspense - NMF

    13. 4620  Debit  Unidentified Remittances

    14. 6310  Debit  Misc Fees

    15. 6400  Debit  Misc Revenue Collections

    16. 6800  Debit  Excess Collection

  7. Revenue Receipt-DR (2158) Journal 436:

    1. 4900  Debit  Revenue Credits in Transit to other SC

    2. 1314  Credit NMF Tax Straddles

    3. 1321  Credit NMF Notice

    4. 1322  Credit NMF Taxpayer Delinquent Accounts

    5. 1324  Credit NMF TDA Deferral

    6. 1360  Credit NMF Installment Agreement

    7. 1371  Credit NMF Offer-in-Compromise

    8. 1389  Credit NMF Suspense

    9. 1710  Credit Dishonored Checks

    10. 4420  Credit SPC Suspense for NMF

    11. 4430  Credit Un-postable Documents - NMF

    12. 4440  Credit Assess & Abate Suspense-NMF

    13. 6310  Credit Misc Fees

    14. 6400 Credit Misc Revenue Collections

  8. Deposit Fund-CR (2158) Journal 437:

    1. 4740  Credit Deposit Funds in Transit

    2. 4710  Debit  Offer-in-Compromise

    3. 4720  Debit  Sales of Seized Property

    4. 4730  Debit  Miscellaneous Deposit Funds

  9. Deposit Fund-DR (2158) Journal 438:

    1. 4740  Debit  Deposit Funds in Transit

    2. 4710  Credit Offer-in-Compromise

    3. 4720  Credit Sales of Seized Property

    4. 4730  Credit Miscellaneous Deposit Funds

  10. These are valid accounts for Credit Transfer In:

    Valid Accounts for Credit Transfer In
    Revenue Receipt-CR (2158) Journal 441:
    6580 Debit To/From Revenue credits transferred
    4420 Credit SPC Suspense for NMF
    6310 Credit Misc Fees
    6400 Credit Misc Revenue Collections
    Revenue Receipt-DR (2158) Journal 442
    4420 Debit SPC Suspense for NMF
    6310 Debit Misc Fees
    6400 Debit Misc Revenue Collections
    6580 Credit To/From Revenue credits transferred
    Deposit Fund-CR (2158) Journal 443
    6590 Debit To/From Deposit Fund credits transferred
    4710 Credit Offer in Compromise
    4720 Credit Sales of Seized Property
    4730 Credit Miscellaneous Deposit Funds
    Deposit Fund-DR (2158) Journal 444
    6590 Credit To/From Deposit Fund credits transferred
    4710 Debit Offer in Compromise
    4720 Debit Sales of Seized Property
    4730 Debit Miscellaneous Deposit Funds

3.17.50.11.6  (02-25-2015)
Account Transfers

  1. The following is completed before going to the terminal for data input:

    1. NMF Transfer In is assigned a Document Locator Number (DLN) and identified if a Taxpayer Delinquent Account (TDA) is to be issued;

    2. NMF Transfer Out is assigned a Form 514–B serial number and a date of transfer;

    3. Check for valid Submission Processing Center codes.

  2. Valid Submission Processing Center codes are:

    1. ANSPC-08

    2. ATSPC-07

    3. AUSPC-18

    4. BSPC-19

    5. CSPC-17

    6. FSPC-89

    7. KCSPC-09

    8. MSPC-49

    9. OSPC-29

    10. PSPC-28

  3. These are valid accounts for Account Transfers Out:

    Valid Accounts for Account Transfers Out
    Transfer Out-DR (514B) (Journal 458) (Rejects are the opposite)
    1400 Debit Tax Accounts Transferred Out
    1314 Credit NMF Tax Straddles
    1321 Credit NMF notice
    1322 Credit Taxpayer Delinquent Accounts
    1324 Credit NMF TDA Deferral
    1360 Credit Installment Agreement
    1371 Credit NMF Offers-in-Compromise
    1389 Credit NMF Suspense
    1830 Credit NMF Accounts Receivable
    4420 Credit SPC Suspense for NMF
    Transfer Out-CR (514B) (Journal 459) (Rejects are the opposite)
    1400 Credit Tax Accounts Transferred Out
    1314 Debit NMF Tax Straddles
    1321 Debit NMF notice
    1322 Debit Taxpayer Delinquent Accounts
    1324 Debit NMF TDA Deferral
    1360 Debit NMF Installment Agreement
    1371 Debit NMF Offers-in-Compromise
    1389 Debit NMF Suspense
    1830 Debit MF Accounts Receivable
    4420 Debit SPC Suspense for NMF
  4. These are valid accounts for Account Transfer In:

    Valid Accounts for Account Transfer In
    Transfer In-DR (514B) (Journal 460)
    4420 Debit SPC Suspense for NMF
    6200 Credit Taxpayer Accounts Transferred
    Transfer In-CR (514B) (Journal 461)
    4420 Credit SPC Suspense for NMF
    6200 Debit Taxpayer Accounts Transferred
  5. Procedural steps required to complete Journals 458 and 459 (Transfer Out) and 460 and 461 (Transfer In) are described in this table

    Journals 458, 459, 460, and 461 Procedure
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application Apply
    Accounting Application Control Main Menu Record Select Credit Transfer Out, Credit Transfer In,or Account Transfers. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. Apply
    RACS Intermediate Menu   Select the needed transaction Apply
    Maintain Source Journal Document # Enter the transfer document number Tab Key
    Prepare Date Enter the Prepare Date in MM-DD-YYYY format  
    Submission Processing Center Highlight/Select the Submission Processing Center code from pop-up Journal. Enter or Add Button
    Maintain Journal Entry Amount Enter the amount of the transfer OK Button
    Maintain Source Journal   Review input data. If correct... OK Button
    Maintain Transaction   Select and highlight from "Possible Source Journals " . Action and then Add
    If REVENUE RECEIPT TRANSFER, continue with.
    Maintain Source Journal Document or RS Number Enter the transfer document or RS number. Enter or Add Button
    Maintain Journal Entry Amount Enter amount associated with the generated account. OK Button
    If DEPOSIT FUND TRANSFER, continue with.
    Maintain Source Journal Deposit Fund ID # Enter the Document Number of the Deposit Fund Tab Key
    Prepare Date Enter the prepare date in MM-DD-YYYY format Enter or Add
    Maintain Journal Entry Amount Enter the amount associated with the selected IRS account Enter or OK Button
      Review input data, if correct, OK Button
    Repeat if additional deposit fund accounts are required. If finished, select... Cancel
    For ALL TRANSFERS, continue with.
    Maintain Source Journal   Review Input Data. If correct, select... OK Button
    Repeat to enter additional transfers on the same journal, or select... Cancel button
    Maintain Transaction Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

3.17.50.11.7  (02-25-2015)
Treasury Receivable, Accounting and Collection System (TRACS) Applications

  1. These Journals are used to input the applications for the IPAC debit or credit documents. They also have the capability of recording Deposit fund application and reclassification. This will allow you to do a complete or partial application for IPAC documents.

  2. When the original IPACD (disbursements) or IPACR (receipts) was recorded through the Disbursement Control Journals, the document was assigned a unique Document Identifier.

  3. At the time of application, the amount of the original amount will be reduced with each application.

  4. The Journals are designed with the option of entering several documents and using the Reconciliation Sheet (RS) to cumulate the application side of the journal. Refer to IRM 3.17.63.12.34 for additional information.

  5. This is a list of documents that can be used for IPAC journals:

    1. IPAC bill for TRACS

    2. TRACS Listings

    3. Form 813 - Document Register

    4. Back-up Documents to Support the Journal Transaction Needed

    5. Form 3245

    6. Form 3809

  6. Complete the following before going to the terminal for data input:

    1. Verify the document number of the original IPACD or IPACR.

    2. Balance all back-up documents to the TRACS document total for a complete Application.

    3. Verify that all back-up documents are received.

    4. Check Deposit Fund Document Number.

  7. These are valid accounts for TRACS Applications:

    Valid Accounts for TRACS Applications
    IPACR (Journal 469): (Reversal accounts are opposite)
    4970 Debit Unapplied Refund Reversals
    4975 Debit Liability, DOJ Receipts
    4985 Debit IPACR Suspense
    4110 Credit ECC Suspense for MF-BMF
    4120 Credit SPC Suspense for MF-BMF
    4210 Credit ECC Suspense for MF-IMF
    4220 Credit SPC Suspense for MF-IMF
    4420 Credit SPC Suspense for NMF
    4620 Credit Unidentified Remittances
    4710 Credit Offer-in-Compromise
    4720 Credit Sales of Seized Property
    4730 Credit Miscellaneous Deposit Funds
    6310 Credit Miscellaneous Fees
    6330 Credit Debtor Master File Offsets
    6520 Credit Refund of Tax; Interest
    6800 Credit Excess Collections
    6950 Credit DOJ Civil Debt Collection Holdback
    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)
    2340 Debit Photocopy Fee (20X6877)
    2410 Debit Refund Repay Principal (20X0903)
    2420 Debit Refund Repay Interest (20X0904)
    7002 Debit Deposit Fund Receipts (20X6879)
    2910 Credit IPAC Receipts (20F3885.11)
    2910 Debit IPAC Receipts (20F3885.11)
    2915 Debit DOJ Receipts (20F3844)
    2915 Credit DOJ Receipts (20F3844)
    IPACD (Journal 470): (Reversal accounts are opposite)
    4970 Credit Unapplied Refund Reversals
    4975 Credit Liability, DOJ Receipts
    4985 Credit IPACD Suspense
    4110 Debit ECC Suspense for MF-BMF
    4120 Debit SPC Suspense for MF-BMF
    4210 Debit ECC Suspense for MF-IMF
    4220 Debit SPC Suspense for MF-IMF
    4420 Debit SPC Suspense for NMF
    4620 Debit Unidentified Remittances
    4710 Debit Offer-in-Compromise
    4720 Debit Sales of Seized Property
    4730 Debit Miscellaneous Deposit Funds
    6310 Debit Miscellaneous Fees
    6520 Debit Refund of Tax & Interest
    6800 Debit Excess Collections
    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)
    2410 Debit Refund Repay Principal (20X0903)
    2340 Credit Photocopy Fee (20X5432.2)
    2340 Debit Photocopy Fee (20X5432.2)
    2420 Credit Refund Repay Interest (20X0904)
    2915 Debit DOJ Receipts (20F3844)
    2915 Credit DOJ Receipts (20F3844)
    7002 Credit Deposit Fund Receipts (20X6879)
  8. This table describes the steps required to complete Journal Numbers 469 and 470.

    Journals 469 and 470 Procedure
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application Apply
    Accounting Application Control Main Menu   Select TRACS Applications Tab or Apply
      Accept the highlighted current month or select the future month. From the Action Bar. Apply
    RACS Intermediate Menu   Select IPACR Application or IPACD Application Apply
    Maintain Source Journal Schedule Number Enter the TRACS Schedule Number Tab Key
    Prepare Date Enter appropriate date. Tab Button
    Cycle Select the Cycle from pop-up Journal. Enter or Add Button
    Maintain Journal Entry Amount Enter amount associated with generated account. OK Button
      Repeat if another account has an amount, if not,. Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    Maintain Transaction   Highlight/Select necessary entry from the "Possible Source Journal." From the Action Bar, select... Action and then Add
    If APPLICATION:
    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. OK Button
      Repeat for each account that has an amount. When finished with required inputs, select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK button
    If information is not correct... the Edit or Delete Button
    If OIC, SEIZURE or MISC DEPOSIT FUND:
    Maintain Source Journal Deposit Fund ID # Enter the Deposit Fund document number. Add Button
    Prepare Date Enter date. Add Key
    Maintain Journal Entry Area Office or Field Office Select the appropriate Area Office or Field Office code from the pop-up Journal. Tab Key
    Amount Enter the amount. OK Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... the Edit or Delete Button
    IF RECLASS:
    Maintain Source Journal   Primary Add Journal will appear. However, no input is necessary for this Journal. Enter or Add Button
    Maintain Journal Entry / Ledger Classification Journal   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 debit and credit amounts must be equal. When finished with required inputs, select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... the Edit or Delete Button
    If NTRR LINE DATA: (See IRM 3.17.50.3.14 for instructions)
    When all Source Journals have been entered, continue with .
    Maintain Transaction Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct, select... Post Button

3.17.50.11.8  (02-25-2015)
Customer Account Data Engine 2 (CADE 2) Manual Input

  1. The CADE 2 Recap serves as the backup documentation for the CADE 2 Journal.

  2. Complete the following before going to the terminal for data input:

    1. Verify the CADE 2 Recap did not automatically post to RRACS.

    2. Verify with the RACR (Reciprocal Accounting Control Record) for the correct cycle missing from RRACS.

  3. These are valid accounts for CADE 2 Recap:

    Valid Accounts for CADE 2 Recap
    CADE 2 Recap (Journal 471):
         
      Account Debit/Credit ACCOUNT NAME
    Line 121, Installment Fee 4210 Debit ECC Suspense for Master File-IMF
    6001 Credit Installment Agreement Liability
    Line 122, Install Fee (-) 6001 Debit Installment Agreement Liability
    4210 Credit ECC Suspense for Master File-IMF
    Line 175, Del, CR, STA, A 4210 Debit ECC Suspense for Master File-IMF
    4520 Credit Prepayment Credit - IMF
    Line 175 -, Del, CR, STA, A 4520 Debit Prepayment Credit - IMF
    4210 Credit ECC Suspense for Master File-IMF
    Line 176, Del, Not STA 1200 Debit IMF Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 176-, Del, Not STA 4210 Debit ECC Suspense for Master File-IMF
    1200 Credit IMF Accounts Receivable
    Line 177, Del, DFRD STA 1200 Debit IMF Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 177-, Del, DFRD STA 4210 Debit ECC Suspense for Master File-IMF
    1200 Credit IMF Accounts Receivable
    Line 178, Del, INST AGRMT 1200 Debit IMF Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 178-, Del, DFRD STA 4210 Debit ECC Suspense for Master File-IMF
    1200 Credit IMF Accounts Receivable
    Line 179, Del, TDA STA 1200 Debit IMF Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 179-, Del, TDA STA 4210 Debit ECC Suspense for Master File-IMF
    1200 Credit IMF Accounts Receivable
    Line 180, Del, UNCOL STA 1820 Debit IMF Account Receivable, Inactive
    4210 Credit ECC Suspense for Master File-IMF
    Line 180-, Del, UNCOL STA 4210 Debit ECC Suspense for Master File-IMF
    1820 Credit IMF Account Receivable, Inactive
    Line 181, Del, INACT STA 1200 Debit IMF Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 181-, Del, INACT STA 4210 Debit ECC Suspense for Master File-IMF
    1200 Credit IMF Accounts Receivable
    Line 182, Del, OTHER STA 1200 Debit IMF Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 182-, Del, OTHER STA 4210 Debit ECC Suspense for Master File-IMF
    1200 Credit IMF Accounts Receivable
    Line 184, Del, NON-TAX DB 1300 Debit Non-Tax Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 184-, Del, NON-TAX DB 4210 Debit ECC Suspense for Master File-IMF
    1300 Credit Non-Tax Accounts Receivable
    Line 185, Del, NON-TAX DB 4210 Debit ECC Suspense for Master File-IMF
    4521 Credit Prepayment Credit - Non Tax
    Line 185-, Del, NON-TAX DB 4521 Debit Prepayment Credit - Non Tax
    4210 Credit ECC Suspense for Master File-IMF
  4. This table describes the steps required to complete Journal Numbers 471.

    Journal 471 Procedure
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application Apply
    Accounting Application Control Main Menu   Select CADE 2 Recap Manual Input Tab or Apply
      Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Document Number Enter the CADE 2 Recap Document Number Tab Key
    Prepare Date Enter appropriate date. Tab Button
    Cycle Select the Cycle from pop-up Journal. Enter or Add Button
    Maintain Journal Entry Amount Enter amount associated with generated account. OK Button
    Ledger Classification Select CADE 2 Recap Line OK Button
        Repeat for all CADE 2 Recap lines Cancel Button
    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

3.17.50.11.9  (02-25-2015)
Confirm Transfers

  1. These Confirm Transfers Journals control and journal the confirmation of Forms 2158 and 514- B.

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

    1. Confirm copy of Form 2158, Credit Transfer Voucher

    2. Confirm copy of Form 514–B, Tax Transfer Schedule

    3. In some cases, a telephone confirmation can be used.

  3. Complete the following before going to the terminal for data input:

    1. Review confirm copy for the proper information needed for input.

    2. Determine if the confirm copy of Form 2158 is for Revenue Receipts or Deposit Funds.

  4. The following are valid accounts to confirm Transfers:

    Valid Accounts to Confirm Transfers
    Confirm Revenue Receipt-CR (2158) (Journal 446):
    4900 Debit Revenue Credits In-Transit to Other SPC
    6580 Credit Revenue Credits Transferred To and From
    Confirm Revenue Receipt-DR (2158) (Journal 447):
    6580 Debit Revenue Credits Transferred To and From
    4900 Credit Revenue Credits In-Transit to Other SPC
    Confirm Deposit Fund-CR (2158) (Journal 448):
    4740 Debit Deposit Fund In-Transit
    6590 Credit Deposit Fund Credits Transfer To and From
    Confirm Deposit Fund-DR (2158) (Journal 449):
    4740 Credit Deposit Fund In-Transit
    6590 Debit Deposit Fund Credits Transfer To and From
    Confirm Account Transfer Out-DR (514B) (Journal 465):
    6200 Debit Taxpayer Account Transferred
    1400 Credit Tax Account Transferred Out
    Confirm Acct. Transfer Out-CR (514B) (Journal 466):
    1400 Debit Tax Account Transferred Out
    6200 Credit Taxpayer Account Transferred
  5. This table describes the steps required to complete Journals 446, 447, 448, 449, 465, and 466.

    Journals 446, 447, 448, 449, 465, and 466 Procedure
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application Apply
    Accounting Application Control Main Menu Account Period Accept the highlighted current month or select the future month. From the Action Bar. Tab
    Confirm Select the appropriate "Confirm" transaction from the list box. Apply
    Maintain Source Journal Document # Enter the Document Number. The number must match the number used on the original journal. Tab Key
    Confirm Date Enter the Confirm Date in MM-DD-YYYY format Enter or OK Button
    Maintain Journal Entry Amount Enter the amount associated with the journal being confirmed. Enter or Add Button
    Maintain Source Journal   Review input data. If correct, select... Enter or Add Button
    Repeat for each Confirmed Voucher. When all vouchers have been confirmed. Cancel 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

3.17.50.11.10  (02-25-2015)
Erroneous Refunds

  1. The Erroneous Refund Journals provide for the individual control and journalizing of erroneous refund case files. This occurs after specifying the necessary recovery type.

  2. When an Erroneous Refund is established in Account 1510 and repayment is not made, additional collection procedures may be necessary.

  3. There are several types of Erroneous Refunds: Court Case (Account 1530), Criminal Investigations (CI) Court Ordered (Account 1535), Payment Over Cancellation (Account 1543), Non Court Case (Account 1540), and Identity theft Erroneous Refunds (Account 1545).

  4. Each case is controlled with a unique Document Number on Form 3809. This document number enables individual case tracking from inception to completion.

  5. The following are the valid accounts for Erroneous Refund case files:

    Valid Accounts for Erroneous Refund Case Files
    Erroneous Refund (Journal 480) (opposite is available to reverse Court Case):
    1510 Debit Other Receivable, Reg
    1530 Debit Court Case Erroneous Refund (Credit to clear Court Case)
    1540 Debit Non Court Case Erroneous Refund (Credit to clear Court Case)
    1543 Debit Payment Over Cancellation
    1545 Debit Set-Up ID Theft
    1545 Credit Close ID Theft
    1510 Credit Other Receivables Regular (Debit to clear Court Case)
    4120 Credit SPC Suspense for MF-BMF (Debit to clear Court Case)
    4220 Credit SPC Suspense for MF-IMF (Debit to clear Court Case)
    4252 Credit SPC Suspense for MF-IRAF (Debit to clear Court Case)
    4420 Credit SPC Suspense for NMF (Debit to clear Court Case)
    Non-Payment of Erroneous Refund (Journal 485):
    4910 Debit Disbursement, Loss
    1530 Credit Court Case Erroneous Refund
    1535 Debit CI Court Ordered
    1540 Credit Non Court Case Erroneous Refund
    Clear Erroneous Refund (Journal 490):
    Write-Off:
    6600 Debit Accounts Cleared, Statute
    4910 Credit Disbursement, Loss
    Relief:
    6920 Debit Disbursement Write-Off
    4910 Credit Disbursement, Loss
    ID Theft Non Payment:
    6905 Debit ID Theft Err Refund W/O
    1545 Credit ID Theft Erroneous Refund
    Reimbursement (IPAC):
    4970 Debit Unapplied Refund Reversal
         
  6. This table describes the steps required to complete Journals 480, 485, and 490.

    Journals 480, 485, and 490 Procedure
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application Apply
    Accounting Application Main Menu Record Select Erroneous Refund, Non Payment of Erroneous Refund, or Clear Erroneous Refund. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Document Number Enter the number assigned to the erroneous refund. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry   Select the appropriate Ledger Classification. Tab key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if another erroneous refund has an amount, or select Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... the Edit or Delete Button
    If Non-Payment of Erroneous Refund, continue with.
    Maintain Transaction Journal   Select Court Case, Non Court Case, or ID Theft from the Possible Source Journals Action, then Add
    Maintain Source Journal Document Number Enter Case Number Tab Key
    Prepare Date Enter date in MM-DD-YYYY format  
    Maintain Journal Entry   Select Court Case ,Non Court Case Erroneous Refund, or ID Theft Err Refund. Tab key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if another account has an amount. If other accounts are available but not required Cancel Button
    Maintain Source Journal   Review input data. If Correct, select... OK 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

3.17.50.11.11  (02-25-2015)
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

3.17.50.12  (02-25-2015)
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

3.17.50.13  (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.

3.17.50.13.1  (02-25-2015)
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 and 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

3.17.50.13.2  (02-25-2015)
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 and Erroneous Abatements:

    Valid Accounts for Abatements and 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

3.17.50.13.3  (02-25-2015)
Non-Tax Assessment and 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

3.17.50.14  (02-25-2015)
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.

3.17.50.14.1  (02-25-2015)
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
    6801 Credit Expired External Leads
         
    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
         
         
    ID Theft Erroneous Refund
    1545 Credit IDTheft Erroneous Refund
         
    Unapplied Bank Leads
    4971 Credit Unapplied External Leads
         
    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 and Theft, Unexplained Loss, Deposit Discrepancy, Erroneous Refund, ID Theft 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

3.17.50.14.2  (05-01-2008)
Debit Voucher (DV) and DV Adjustment

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

3.17.50.14.2.1  (05-01-2008)
Debit Voucher (DV)

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

    • 1710  Debit  Dishonored Checks

    • 2110  Credit Withholding Revenue Receipt (20-0101)

3.17.50.14.2.2  (02-25-2015)
Debit Voucher (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 and 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 and 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

3.17.50.14.3  (02-25-2015)
Confirm Deposits

  1. The Journals in this subsection are used to record the confirmations of DTs and are used as a back-up for CIR (formerly CASHLINK) 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

3.17.50.14.4  (02-25-2015)
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 and 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. 2375  Informant Receipts (20X5433)

    23. 2380  Original Installment Agreement (20X5432.1)

    24. 2385  Reinstatement Installment Agreement (20X5432.3)

    25. 2395  Enrolled Agent (20X5432.4)

    26. 2410  Refund Repay Principal (20X0903)

    27. 2420  Refund Repay Interest (20X0904)

    28. 2600  Oil Spill Receipts (20X8185)

    29. 2900  Child Support Receipts (75X6288)

    30. 2910  IPAC Receipts (20F3885.11)

    31. 2915  DOJ Receipts (20F3844)

    32. 7001  EFTPS Unclassified (20F3820)

    33. 7002  Deposit Fund Receipt (20X6879.09)

    34. 7003  Anti-Drug Receipts (20X5099.1)

    35. 7004  Informant Rewards Receipts (20X5433.1)

    36. 7005  Carryover Receipts - Northern Mariana Island (20X6737)

    37. 7006  Carryover Receipts - Virgin Islands (20X6738)

    38. 7007  Carryover Receipts - Guam (20X6740)

    39. 7008  Carryover Receipts - Samoa (20X6741)

    40. 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 and 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

3.17.50.14.5  (02-25-2015)
Service Center Central Accounting Reporting System (CARS) Reclassification

  1. This window is primarily used to reclassify transactions that have defaulted to the 20F3500 and 20F3502 suspense accounts.

  2. The 20F3500 and 20F3502 accounts should be monitored on a weekly basis for activity.

  3. Transactions found in the default suspense accounts must be investigated and reclassified using the 704 CARS Reclassification window to move the funds to the correct Treasury Account Symbol (TAS)

  4. The SC CARS Reclassification window is used to correct any problems in CARS that are correct in RRACS. The Correction will be transmitted to CARS on the monthly bulk upload to reclassify the funds.

  5. These are valid accounts for CARS Reclassifications:

    Valid accounts for CARS Reclassifications
    Reclass Receipt:
    TAS Debit or Credit IRS Account #
    20-0101 Debit Account 3500
    20–0110 Debit Account 3500
    20–0111 Debit Account 3500
    20–0121 Debit Account 3500
    20–0130 Debit Account 3500
    20–0152 Debit Account 3500
    20–0153 Debit Account 3500
    20–1099 Debit Account 3500
    20F3500 Debit Account 3500
    20X1807 Debit Account 3500
    20X5080.1 Debit Account 3500
    20X5432.1 Debit Account 3500
    20X5432.2 Debit Account 3500
    20X5432.3 Debit Account 3500
    20X5432.4 Debit Account 3500
    20X5432.5 Debit Account 3500
    20X5432.6 Debit Account 3500
    20-0101(-) Credit Account 3500
    20–0110(-) Credit Account 3500
    20–0111(-) Credit Account 3500
    20–0121(-) Credit Account 3500
    20–0130(-) Credit Account 3500
    20–0152(-) Credit Account 3500
    20–0153(-) Credit Account 3500
    20–1099(-) Credit Account 3500
    20F3500(-) Credit Account 3500
    20X1807(-) Credit Account 3500
    20X5080.1(-) Credit Account 3500
    20X5432.1(-) Credit Account 3500
    20X5432.2(-) Credit Account 3500
    20X5432.3(-) Credit Account 3500
    20X5432.4(-) Credit Account 3500
    20X5432.5(-) Credit Account 3500
    20X5432.6(-) Credit Account 3500
    Reclass Disbursement:
    TAS Debit or Credit IRS Account #
    20F3502 Debit Account 3502
    20F3844 Debit Account 3502
    20F3885.11 Debit Account 3502
    20X0903 Debit Account 3502
    20X0904 Debit Account 3502
    20X6737 Debit Account 3502
    20X6738 Debit Account 3502
    20X6740 Debit Account 3502
    20X6741 Debit Account 3502
    20X6877 Debit Account 3502
    20F3502(-) Credit Account 3502
    20F3844(-) Credit Account 3502
    20F3885.11(-) Credit Account 3502
    20X0903(-) Credit Account 3502
    20X0904(-) Credit Account 3502
    20X6737(-) Credit Account 3502
    20X6738(-) Credit Account 3502
    20X6740(-) Credit Account 3502
    20X6741(-) Credit Account 3502
    20X6877(-) Credit Account 3502
    20X6741(-) Credit Account 3502
    20X6877(-) Credit Account 3502

    This table describes the steps required to complete Journal Number 704.

    Journal 704 Procedure
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application Apply
    Accounting Application Control Main Menu   Select SC CARS Reclassification Tab or Apply
      Accept the highlighted current month or select the future month. From the Action Bar. Apply
    RECLASS:
    Maintain Source Journal   Primary Add Journal will appear. However, no input is necessary for this Journal. Enter or Add Button
    Maintain Journal Entry / Ledger Classification Journal   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 debit and credit amounts must be equal. When finished with required inputs, select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... the Edit or Delete Button
    When all Source Journals have been entered, continue with..
    Maintain Transaction Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct, select... Post Button

3.17.50.15  (02-25-2015)
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 RACS Intermediate Menu.

  4. The following options are available for the RACS 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 and 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 and 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

3.17.50.16  (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

3.17.50.16.1  (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 and 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

3.17.50.16.2  (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 RRACS 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

3.17.50.16.3  (02-25-2015)
Inventory - Disposition/Non-Sale

  1. These Journals are used when acquired property is disposed of other than by sale. See IRM 3.17.63 (Accounting and Data Control, Redesigned Revenue Accounting Control System) for a complete explanation.

  2. These are the valid accounts Disposition and 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 RRACS 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 and 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

3.17.50.16.4  (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 and 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

3.17.50.17  (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 RACS Intermediate menu. For example:

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

3.17.50.17.1  (02-25-2015)
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
    • 7649   Debit ECP 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

3.17.50.17.2  (02-25-2015)
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
    • 7649   Credit ECP 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

3.17.50.17.3  (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 and 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

3.17.50.18  (02-25-2015)
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.

    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.

3.17.50.18.1  (02-25-2015)
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. Some research options have limited capacities that will initially return a limited in the subset of journal records per 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 computer 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

3.17.50.18.2  (08-11-2010)
Trial Balance

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

    Trial 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.

3.17.50.19  (02-25-2015)
RRACS Reports

  1. The following subsections describe the two main categories of Report Main Menu selections that can be generated - Mainframe and Assessment Reports.

3.17.50.19.1  (02-25-2015)
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.

3.17.50.19.1.1  (02-25-2015)
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
    RRACS Reports Main Menu Select Reports Main Menu Enter
    Create RRACS 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 MCC. Once the request is received by MCC, 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 following the steps listed below:

    Additional Prints
    Journal Description/Action Select.
    RRACS Reports Main Menu Select 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 MCC for that date.

  5. If End of 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.

3.17.50.19.1.2  (02-25-2015)
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
       
    003 Daily Trial Balance
    004 Monthly General Ledger Trial Balance (MTRIAL)
    010 Unconfirmed Deposit Tickets
    014 Revenue Receipt Summmary
    017 Deposit Tickets and Debit Vouchers Reported on SF 224
    018 SF224 Statement of Transactions and Supplemental NTRR Report
    018 A IPAC SF224 Report
    018B Residual SF224 Report
    020 Nationwide 020 Report - SF224 Statement of Transactions by app symbol and amount
    020A RACS Direct Report by Appropriation Symbol
    020B SF224 Reclassification Transactions
    022 Anti-Drug Special Fund Liability Report
    023 Net Tax Refund Summary Report
    025 F2162 Summary of Assessment Certificates Issued
    027 List of Fund Balancing Account (FBA) Records
    031 Confirmed Disbursement Report
    050 Net Tax Analysis Report
    051 General Ledger Account Details
    072 Deposit Ticket Classification Report
    100 CARS/RRACS Reconciliation by TAS
    127 127 Aged Recirculating Report
    128 Informant Claim Reward Report
    129 Photocopy Fee Report
    130 IPACR Suspense Report
    131 Erroneous Refund Report
    132 Unapplied External Lead 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
    576 ECP Deposit Discrepancy Report
    0577 SPC Loss/Shortage Recovery Support List
    1140 Deposit Activity Report
       
  3. The following steps are required to generate Month-End Reports:

    How to Generate Month-End Reports
    Journal Description/Action Select.
    Create RRACS 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 MCC. Once the MCC receives the request, 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. After a report has been generated using the steps listed in the above table, additional prints of the report(s) can be obtained by using the following steps:

    Additional Prints
    Journal Description/Action Select.
    Print Sub Menu Select Print.  
      Select Main 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 MCC for that date.

3.17.50.19.1.3  (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.
    RRACS Reports Main Menu Select Reports Main Menu Enter
    Create RRACS 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 MCC. Once the request is received by MCC, 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.
    RRACS Reports Main Menu Select Reports Main Menu. Enter
    Print Sub Menu Select Print. Enter
      Select Main 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 MCC for that date.

3.17.50.19.1.4  (02-25-2015)
Miscellaneous Sub Menu

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

  2. The following table lists reports available from the Miscellaneous Reports Menu. Each of these reports can be generated anytime throughout the accounting month on an as-needed basis:

    Miscellaneous Sub Menu
    Report # Report Name
    017A IPAC Support Listing
    021 District Office Detail
    023 Net Tax Refund Report (NTRR)
    023B Net Tax Refund Detail Report-Month Ending
    35–41 RRACS/GUF Posting Report
    044 NTRR Suspense Support List Report through Fiscal Year to Date
    051S Sub Account by Account Report
    126 EFTPS Error Report
    130 IPACR Suspense Report
    134 State Net Tax Refund Report
    135 A/O Deposit Fund Report
    138 IPACD Suspense Report
    139 Insolvency Suspense Report
    142 Credit Transfer Report
    143 EFTPS Activity Report
    144 PFIC Suspense Report
    145 SF224 Detail Report
    0145A IPAC 224F Detail Report
    150 ISRP Error Report
    151 Lockbox Error Report
    152 ISRP Activity Report
    153 Lockbox Activity Report
    155 ID Theft Erroneous Refund Report
    156 Payment Over Cancellation Erroneous Refunds
    0576 ECP Deposit Discrepancies
  3. The following is required to generate a Miscellaneous Report:

    Miscellaneous Report
    Journal Description/Action Select.
    RRACS Reports Main Menu Select Reports Main Menu. Enter
    Create RRACS Batch Reports Enter Cycle in YYCC format.  
      Select Miscellaneous.  
    Select report to be printed.  
  4. The request will be submitted to MCC. Once the request is received by MCC, 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 or a display of the report(s) can be obtained by using the steps in the following table:

    Additional Prints
    Journal Description/Action Select.
    RRACS Reports Main Menu Select Reports Main Menu. Enter
    Print Sub Menu Select Print .  
      Select Main Frame . Select individual report to be printed. OK
      Select a report.  
      Click print or display button  

    Note:

    The Print and Display option will only provide additional prints for the last report requested. If an updated report(s) is required, you must regenerate the report from the Reports Main Menu.

3.17.50.19.1.5  (02-25-2015)
External (Government On-Line Accounting Link Information Access System (GOALS)/PNC Bank) Batch Processing Reports

  1. This section describes reports generated by the RRACS Mainframe whenever an external source receives an electronic file transfer (FMS= GOALS or PNC Bank= CIR) and posts to the service center's general ledger. The Batch Posting Summary Report option of the Journal Research Menu reflects such files' successful posting.

  2. Note: CIR has replaced CASHLINK and TRS (Transaction Reporting System). CIR (Collections Information Repository) is the Department of Treasury's new system for receiving and reporting information about revenue and receipt transactions.

  3. 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 RACS Disbursement Records
    124D Refund Match Error Records
    035A DTDV Match Treasury Records
    035B DTDV Unmatched Treasury Records
    035C DTDV Unmatched RACS Records
    035D DTDV Match Error Report
    1134 Matched CIR Records
    1135 CIR Recirculating Records
    1136 Unmatched RACS CIR Records
    1137 CIR Error Report
    126 EFTPS Error Report
  4. 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
  5. Once a report is selected, prints will be generated from the RRACS printer.

3.17.50.19.2  (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.

3.17.50.19.2.1  (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 RRACS 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.

3.17.50.19.2.2  (02-25-2015)
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 RRACS 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, then... 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.

3.17.50.20  (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 six options (Sub Menus) available to DBAs for maintaining RRACS database static tables. The DBA options allow changes in accounting period, year-end journalizing process, 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.

3.17.50.20.1  (02-25-2015)
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

3.17.50.20.2  (02-25-2015)
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
         
    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 and 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. CIR/CASHLINK 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 and NTRR line Data)
    Deposit Funds, Loss and Inventory When a Document ID is modified, the system will automatically modify all associated Journal Entries.

3.17.50.20.3  (02-25-2015)
DBA Reversal Sub Menu

  1. The DBA Reversal Sub Menu is used to reverse journal entries posted in error to the General Ledger. A Reversal journal action reverses all erroneous posting to all accounts that were posted in error by an 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 RACS Main Menu.

    3. To insure adequate audit trail information (a) annotate (pen and 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.
    Inventory An inventory may be reversed at anytime in the original or next account period of the original journal control.

3.17.50.20.4  (02-25-2015)
DBA Net Tax Refund Report (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 and 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 drop-down menu. Tab
      Line # Enter appropriate NTRR Line number to be adjusted. Tab
      Principle or Interest Check either principal 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

3.17.50.20.5  (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.

3.17.50.20.5.1  (02-25-2015)
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 and Add
    Maintain Source Journal RS # Enter RS #... Enter or Tab and 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

3.17.50.20.5.2  (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 and 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

3.17.50.20.6  (07-25-2012)
Year-End Process

  1. The following steps are required for Fiscal Year-End process:

    Fiscal Year-End Procedure
    Journal Prompt Description/Action Select.
       
    DBA Main Menu   Select Fiscal Year-End from Action Bar  
        Select SPC Fiscal Year-End from drop-down list  
      Verify Start of EOY Process   Continue Button
  2. Note: End of Year should only be done after all required transactions have been posted to the fiscal year and should only be done by a qualified user

Exhibit 3.17.50-1 
General RRACS Definitions

RRACS Definitions
Accelerator Keystrokes that function as a shortcut to a specific task.
Action Bar A bar across the top of a journal entry window that displays the allowable actions for that journal.
Active Journal The journal which is currently being used and allows 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 use 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 window's boundaries.
Button An area that when selected will initiate an action.
Cancel A button that, when selected, exits the active window without performing any changes and returns to the journal window that preceded it.
Choice Any item that can be selected.
Click The act of pressing and releasing a mouse or key while hovering an arrow cursor over 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 An action that closes and ends an active window.
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.
Field An identifiable area in a journal used to enter data.
File A collection of related data that is stored and retrieved by an assigned name.
Help A menu choice that gives assistance and information.
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 or function.
Inactive Journal An unselected journal that 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.
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 The highlighted choice that appears when a new window opens. Users can then proceed immediately to highlight any other acceptable choice.
Primary Journal The Journal in which the main interaction between the user 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.
RRACS Module Also referred to as a RRACS Menu, a program within the RRACS Production Menu folder that performs a specific set of tasks. For example, the RACS Main Menu provides journal entry, and Submissions Processing Center (SPC) Reports Main Menu provides options for service center report printing. An icon represents each module within the main RRACS Production Menu folder.
Refresh An action that will clear all previous input and will bring up a clean Journal for the user.
Secondary Journal A type of sub-Journal that 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. A dotted-box outline represents the choice.
Selection Field An area that offers related choices to select from.
Selection List A group of related options that can be highlighted and selected.
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.)
Status Identifies the debit or credit transaction.
Tab A Key that moves the cursor to the next field.
Unavailable Choice A choice or object that cannot be selected or directly manipulated; indicated by greying/reduced 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 
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
1535 CI Court Ordered Restitution Erroneous Refunds Real DR
1540 Non-Court Case, Erroneous Refund Real DR
1543 Payment Over Cancellation Erroneous Refund Real DR
1545 Identity Theft Write Off Nominal 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 Cover Over-Northern Mariana Islands Real CR
4702 Liability for Cover Over-Virgin Islands Real CR
4703 Liability for Cover Over-Guam Real CR
4704 Liability for Cover Over-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
4971 Unapplied External Leads Real 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
6801 Expired External Leads Nominal CR
6810 Unapplied Statute Expired Credit Nominal CR
6900 Adjustments or Corrections of Revenue Nominal DR
6901 ECP Adjustments of Revenue Nominal DR
6905 Identity Theft Erroneous Refund Write Off Nominal CR
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
7649 ECP Deposit Discrepancy 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 3.17.50-3 
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
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