3.17.50  Submission Processing RRACS Procedures

Manual Transmittal

February 25, 2015

Purpose

(1) This transmits revised IRM 3.17.50, Accounting and Data Control, Submission Processing Redesigned Revenue Accounting Control System (RRACS) Procedures.

Background

The Redesigned Revenue Accounting Control System (RRACS) is an automated system used to provide accounting control for all revenue accounting transactions. Data is entered into the system primarily at the Submission Processing Centers. The data base is maintained at the Detroit Computing Center and consists of general ledger accounts and a variety of internal records used for balancing and reporting.

Material Changes

(1) We made substantial revisions to this IRM by:

  1. Realigning subsections.

  2. Adding new subsections.

  3. Making editorial changes.

  4. Changing Financial Management Service (FMS) and Bureau of Public Debt (BPD) to its new name Bureau of the Fiscal Service (Fiscal Service). These two agencies were consolidated on October 7, 2012.

  5. Adding new sections for overview, authorities, definitions, acronyms and forms, and responsibilities, in accordance with new CFO publishing guidelines.

  6. Updating many sections throughout the IRM for language clarification, web addresses, and organizational names.

(2) Defined user roles and security authorization levels for Headquarters (HQ) analysts and Service Center Technicians (SC Techs) and Database Administrators (DBAs) in new IRM subsection 3.17.50.2.4.1. Issued 1-12-12.

(3) Removed 106, 160, and 161 from IRM Exhibit 3.17.50-4. Issued 1-12-12.

(4) Added 162 - CADE 2 Recap to IRM Exhibit 3.17.50-4. Issued 1-12-12.

(5) Added 471 - CADE 2 Manual Input to IRM Exhibit 3.17.50-4. Issued 1-12-12.

(6) Added 6901 Electronic Check Processing (ECP) Adjustments of Revenue and 7649 ECP Deposit Discrepancy to IRM Exhibit 3.17.50-3. Issued 1-12-12.

(7) Interim Procedural Update (IPU) 12U1289 issued 07-25-2012 IRM 3.17.50.13.6, Year-End advance function was moved to the RRACS DBA menu. Added procedures for advancing end of year in the RRACS DBA menu.

(8) IPU 12U1289 issued 07-25-2012. IRM 3.17.50.1.8, Added 508 compliance - RRACS reports and ability to view online.

(9) IPU 12U1289 issued 07-25-2012. Exhibit 3.17.50-4, made correct association to the 480 for Erroneous Refund - Court Case and 481 for Erroneous Refunds.

(10) IPU 12U1289 issued 07-25-2012. IRM 3.17.50.8, Deleted information pertaining to the now retired Federal Tax Deposit (FTD) process throughout IRM . This includes references to 700 windows.

(11) IPU 12U1289 issued 07-25-2012. IRM 3.17.50.7.,1 Added windows for new account 4971: Unapplied External Leads Erroneous Refund Windows. Updated accounts in Exhibit 3.17.50-5, Exhibit 3.17.50-3.

(12) IPU 12U1289 issued 07-25-2012. IRM 3.17.50.3.12(4),Corrected reference to the Electronic Federal Tax Payment System (EFTPS) from incorrect listing as Electronic Funds Tax Payment System in Exhibit 3.17.50-2.

(13) 11-30-12, IRM 3.17.50.12.1.5, Changed all CASHLINK and Transaction Reporting System (TRS) references to Collections Information Repository (CIR)and added CIR definition.

(14) 11–30–12.,Exhibit 3.17.50-5, Added windows associated with account 6905 - Unapplied Bank Leads

(15) 11–30–12, Exhibit 3.17.50-5, Added windows associated with account 1545, Identity (ID) Theft Erroneous Refund.

(16) 11-30-12, IRM 3.17.50.4.1, item 12, Added account 6905 Identity Theft Erroneous Refund Write Offs.

(17) 11-30-12, IRM 3.17.50.4.1, item 12, Added account 1545 Identity Theft Erroneous Refund.

(18) 11-30-12, IRM 3.17.50.7.1, Updated account listing to include 6905 - Identity Theft Erroneous Refund Write Offs.

(19) 11-30-12, IRM 3.17.50.4.1, Updated account listing to include 1545 - Identity Theft Erroneous Refund.

(20) 11-30-12, IRM 3.17.50.7.1, Updated account listing to include 6801 - Expired External Leads.

(21) 11-30-12, IRM 3.17.50.7.1, Updated account listing to include 1545 - Identity Theft Erroneous Refund.

(22) 11-30-12, Exhibit 3.17.50-2, Added TRS to list of acronyms.

(23) 7-14-13, Exhibit 3.17.50-2, Added POAM to list of acronyms.

(24) 7-14-13. IRM 3.17.50.2.4.1 Added new POAM security feature for restricted single-session logins.

(25) IPU 14U0088 issued 1-10-2014. Updated throughout IRM to include ID Theft 171 batch journal and related reports.

(26) 6-12-14, IRM 3.17.50.11.8, Added CADE 2 Manual Input accounts and procedures.

(27) 7-14-13 IRM 3.17.50.12.1.4, Added RRACS ECP Deposit Discrepancy Report 0576 to list of reports.

(28) Spelled out acronyms located in section heading titles

(29) Changed Signature to current CFO - Robin L. Canady

(30) Removed Section on Federal Tax Deposit (FTD). This program was retired as of January 1, 2011.

(31) Added IRM 3.17.50.14.5, Added new Central Accounting Reporting System (CARS) Reclassification 704 window and associated accounts/journals.

Effect on Other Documents

IRM 3.17.50, dated October 25, 2011, is superseded.

Audience

These procedures are used primarily by Submission Processing accounting technicians who input data into RRACS.

Effective Date

(02-25-2015)

Robin L. Canady
Chief Financial Officer

3.17.50.1  (02-25-2015)
Overview

  1. This Internal Revenue Manual (IRM) provides policies and procedures for the Redesigned Revenue Accounting Control System (RRACS). These procedures explain the various components of RRACS to accounting technicians who input data to RRACS. The system reflects all accounting principles and standards prescribed by the Government Accountability Office (GAO). These principles and standards are the foundation used to understand the system.

  2. The Chief Financial Officer, Financial Management (FM), Unit, Revenue Accounting Office, develops and maintains this IRM.

3.17.50.2  (02-25-2015)
Background

  1. The RRACS system is developed as the system of record for IRS custodial accounting. The Custodial Detail Database (CDDB) is the subledger to the RRACS system. CDDB extracts data from all Master File systems to record revenue, refunds, unpaid assessments, and frozen credits and feeds this information to a Data Warehouse. CDDB also summarizes data traceable to specific revenue operations.

3.17.50.3  (02-25-2015)
Authorities

3.17.50.4  (02-25-2015)
Related Resources

  1. The related resources for this IRM include:

    1. IRM 3.17.63,Redesigned Revenue Accounting Control System .

    2. IRM 1.34.1, Definitions and Acronyms.

    3. IRM 10.8.2,IT Security Roles and Responsibilities.

    4. IRM 3.17.79, Accounting Refund Transactions

    5. Publication 6209, IRS Processing Codes and Information.

    6. The US Government Accountability Office Principles of Federal Appropriations Law (Red Book).

    7. The US Government Accountability Office Generally Accepted Government Auditing Standards (Yellow Book).

    8. Section 508 of the Rehabilitation Act (29 U.S.C. 794d) as amended by the Workforce Investment Act of 1998.

    9. Federal Information Security Management Act (FISMA).

3.17.50.5  (02-25-2015)
Definitions

  1. In this IRM, the terms below have the following meanings:

    1. Assessment Main Menu - RRACS Module used for service center assessments and abatements.

    2. Client Manager - RRACS Module used to log in to RRACS. Note: A login must be performed through Client Manager prior to accessing any of the other RRACS modules.

    3. DBA Main Menu - Module used to perform administrator level functions, most commonly to change the accounting month or reverse accounting journal entries.

    4. HQ Reports Main Menu - Module used to print all RRACS headquarters reports.

    5. IRS Account - General ledger account.

    6. Journal Control - Identifying information relating to transaction activity. Note: For RRACS, transaction activity includes journals, reversals or confirmations. The Journal Number includes activity count, posting number and system date.

    7. Journal Entry - A generic Journal used for all RRACS transactions. This Journal records the dollar amounts for a specific ledger posting to the IRS Account..

    8. Journal Number - The unique number that identifies a RRACS journal entry. The format is XXX-MMDDYYYY-ZZZ, where X is the three digit Posting Number, MMDDYYYY is the date, and ZZZ is the sequential instance of identical posting numbers that happened on the same date.

    9. Journal Research - Module used to retrieve previously entered journals.

    10. Maintain Local Agency Location - Module/utility that logs the user into a specific location (service center or headquarters).

    11. MCCRACS - A terminal emulator that allows direct access to the RACS IBM host mainframe. Runs using terminal commands. Most commonly used to change RRACS password, transfer files, or to run SQL queries.

    12. RACS Main Menu - Module used to perform accounting entries and journals.

    13. Posting Number - The first three numbers of the RRACS journal number. Represents the category of journal.

    14. RRACS Production Menu - The main folder that contains all the RRACS icons.

    15. 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 RRACS Main Menu provides journal entry, and Submission 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.

    16. RRACS Production Environment - The version of RRACS that is put into operation for end users in a real-time situation.

    17. SPC Reports Main Menu - Module used to print all RRACS Service Center reports.

    18. Trial Balance - Module used to display debit, credit, and net account balances for a given service center or headquarters.

    19. Update User Workstation ID - A module/security utility that updates current workstation and disconnects any other workstations that the user may be logged into.

3.17.50.6  (02-25-2015)
Acronyms

  1. The following chart contains acronyms that are used throughout this IRM.

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

3.17.50.7  (02-25-2015)
Responsibilities

  1. This section provides responsibilities for:

    1. Chief Financial Officer.

    2. Associate Chief Financial Officer for Financial Management (ACFO-FM).

    3. Deputy Associate Chief Financial Officer for Financial Management

    4. Director, Revenue Accounting Office.

    5. Chief, Revenue Systems and Analysis Section.

    6. Enterprise Computing Center, Martinsburg (ECC-MTB).

    7. Submission Processing Campuses.

    8. Database Administrators.

3.17.50.7.1  (02-25-2015)
Chief Financial Officer

  1. The Chief Financial Officer is responsible for establishing financial policy for the management and reporting of the custodial assets.

3.17.50.7.2  (02-25-2015)
Associate Chief Financial Officer for Financial Management

  1. The Associate Chief Financial Officer for Financial Management is responsible for establishing, maintaining, and ensuring compliance with custodial revenue policy and procedures for internal accounting operations and financial reporting.

3.17.50.7.3  (02-25-2015)
Deputy Associate Chief Financial Officer for Financial Management

  1. The Deputy Associate Chief Financial Officer (CFO) for Financial Management (FM) ensures proper accounting and timely reporting of IRS custodial activities.

3.17.50.7.4  (02-25-2015)
Director, Revenue Accounting Office

  1. The Director, Revenue Accounting Office (CFO) is responsible for developing and issuing custodial revenue policy for internal accounting operations and financial reporting.

3.17.50.7.5  (02-25-2015)
Chief, Revenue Systems and Analysis Section

  1. The Chief, Revenue Systems and Analysis Section (a section within CFO) is responsible for:

    1. Conducting weekly reviews of the RRACS Authorized Access List/Violations Report to validate system access for authorized individuals.

    2. Reviewing, initialing, and dating the Collections Information Repository (CIR) reports weekly, to ensure timely resolution of discrepancies.

    3. Signing the National Headquarters (NHQ) End of Month checklist.

    4. Authorizing modifications, reversals, and deletions to the DBA menu. The authorization must be documented and retained by the manager.

    5. Ensuring internal controls are effective and efficient in safeguarding against waste, fraud and abuse.

    6. Performing program or “spot” reviews for accuracy and completeness.

3.17.50.7.6  (02-25-2015)
Enterprise Computing Center, Martinsburg (ECC-MTB)

  1. The Enterprise Computing Center, Martinsburg (ECC-MTB) is responsible for:

    1. Maintaining Master File (MF) and Customer Account Data Engine (CADE) records for taxpayers.

    2. Processing accounting and data control for Individual Master File (IMF), Business Master File (BMF), and CADE records.

    3. Generating accounting adjustments, transactions and abstracts of revenue receipts.

    4. Maintaining a Reciprocal Accounting Control Record (RACR) with each campus.

    5. Preparing separate SF 1166 or Secure Payment System (SPS) prints for the total amounts of overpayment principal and interest transcribed to BMF and IMF refund files.

    6. Establishing a designated officer to certify each voucher for the account of the applicable Campus Director. See IRM 3.17.79, Accounting Refund Transactions.

3.17.50.7.7  (02-25-2015)
Submission Processing Campuses

  1. Each Submission Processing Campus is responsible for functioning as a separate accounting operation, using an identifiable 8-digit numeral. The Director is accountable for revenue receipts and repayments deposited to his/her credit for application to Business MasterFile (BMF), Individual MasterFile (IMF), and Non-MasterFile (NMF) accounts. Each campus is responsible for:

    1. Maintaining a general ledger and such subsidiary records as are required and reconciling the general ledger accounts and subsidiary records or files each month.

    2. Controlling all accounting documents within the campus for entry to the BMF, IMF, NMF accounts, and for journalizing and posting to the general ledger.

    3. Receiving or initiating control and processes for all BMF, IMF, and NMF accounting transactions involving other campuses.

    4. Receiving and controlling BMF, IMF, NMF accounting outputs, and preparing required journalization and general ledger postings.

    5. As necessary, initiating or processing account transfers, account adjustments, debit or credit transfers, statutory clearances, etc., related to BMF, IMF, NMF accounts.

    6. Preparing a Form 23-C (RRACS Report 006); Form 2188 (RRACS Report 024); schedules for manual refunds; transcripts; and accounting reports and other accounting documents, as required.

3.17.50.7.8  (02-25-2015)
Database Administrators (DBAs)

  1. Each campus appoints employees to serve as the DBAs and alternate DBAs. The DBA and only two (2) alternate DBAs may have access to the RRACS DBA main menu.

  2. The Database Administrator and the Alternate Database Administrator(s) for each campus are responsible for:

    1. Accepting responsibility for a password to the DBA menu.

    2. Exercising extreme caution when changing database information.

    3. Correcting records containing identification and status errors.

    4. Ensuring the balance and the integrity of the database are maintained at all times.

    5. Ensuring the default account period is properly set.

    6. Ensuring all daily and weekly tapes are processed on time and prior to initiating month-end closing procedures.

    7. Classifying an extensive variety of campus accounting transactions by analyzing batched or individual documents, and verifying the accuracy and completeness of accounting data.

    8. Maintaining accounts by analyzing error messages displayed on the terminal and initiating the necessary corrective action, reviewing and analyzing the daily posting register to ensure that all IRS double-entry accrual accounting transactions have been properly posted, and initiating corrective actions, when necessary.

    9. Analyzing accounts by reviewing and balancing the RRACS computer-generated accounting reports to ensure reports cross balance, and all general ledger and subsidiary files agree with reported information.

    10. Participating in reconciling general ledger accounts with external subsidiary records in other working units within the branch, balancing principal and interest with appropriate general ledger accounts, and reconciling both accounts with the appropriate accounting reports.

    11. Maintaining various logs for electronic data processing and database corrections.

    12. Monitoring all RRACS electronic data input and output and making all necessary reversals.

    13. Establishing checklists for End of Day (EOD), End of Month (EOM), and a new month.

    14. Reviewing the specific database lists for invalid entries, modifications, and reversals, and initiating corrective action when necessary. The database lists are: field office records; loss and recovery records; individual detail records; confirmed Deposit Tickets/Debit Vouchers (DT/DVs); and unconfirmed DT/DVs.

    15. Reviewing all reports and ensuring that the GOALS II DT/DV listing balances to 017, the Form 2162 audit trail includes all manual assessments, and the Net Tax Refund Report (NTRR) balances to its respective general ledger accounts.

    16. Ensuring all accounts are in correct status in preparation for EOM processing, and monitoring accounts to be maintained in zero balance.

    17. Reviewing unpulled assessments daily.

  3. NOTE: The DBA should have a thorough knowledge of double-entry accounting principles and theory used in the IRS accounting control systems. Alternate DBAs must be thoroughly proficient with the contents of IRM 3.17.63 and 3.17.64. There is no certification for the alternate DBA. ONLY the DBA and/or alternate DBA have access to the RRACS database main menu.

3.17.50.8  (02-25-2015)
How to Use This Guide

  1. This subsection and related Exhibits contain information concerning the following subjects:

    1. Main Menu Overview.

    2. RRACS System Glossary.

    3. Commonly Used Acronyms.

    4. Chart of Accounts.

    5. RRACS Menu Displays.

    6. Using Journals and Dialog Boxes.

    7. General Rules for RRACS.

    8. RRACS Error Codes.

    9. 508 Compliance.

3.17.50.8.1  (08-11-2010)
Main Menu Overview

  1. All of the RACS Main Menu descriptions will include:

    1. A list of options available on the RRACS Submenu. The Submenu selections are often followed by an ellipse in parenthesis (...) indicating that there are other options to select on an RACS Intermediate Menu.

    2. Description - A summary of how the Journal and dialog box can be used.

    3. Source Document - The documents used for input on the Journal and dialog box processing.

    4. Pre-Entry Data - Completed document preparation before going to the terminal.

    5. Valid Accounts - The accounts that are valid for that section.

  2. The Journal input for each Main Menu option is written in a procedure table. A procedure table is a set of actions that a person performs in order to obtain a specific action. Each Journal input page begins with "Required Information" which indicates:

    1. The specific RACS Main Menu option;

    2. The corresponding Sub Menu option; and

    3. The Journals that will be affected.

  3. The information is divided into four categories on the procedure tables:

    1. Journals - Identifies the current working Journal after a selection has been made.

    2. Prompt - Information needed to complete the current Journal.

    3. Description/Action - Identifies any pre-selection entries required and describes the prompt field.

    4. Select - Tells you the action to take to complete the current Journal.

  4. Two additional table items are included to provide clarity when a user is faced with multiple menu choices:

    1. Note - Additional notes that clarify the menu options.

    2. IF - Indicates whether a choice needs to be made when specific conditions exist.

  5. This table is an example of a Procedure Table used in this IRM.

    Example of a Procedure Table
    Journals Prompt Description / Action Select or Enter
    RACS Control Main Menu Account Period Accept the current month or select the future month from the Action Bar. Apply
    Maintain Journal Entry / Ledger Classification Journal Amount Enter the amount associated with the selected IRS account. OK Button

    Note:

    You must enter the "Total Amount" to balance.

    If<Additional Option>:
    Maintain Journal Entry / Ledger Classification Amount Enter the amount OK Button
    Repeat for each account that has an amount.  
    When finished, select... Cancel Button
    Maintain Source Journal   Review data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    Maintain Transaction Journal   Review input data. If correct... Post Button

3.17.50.8.2  (02-25-2015)
Chart of Accounts

  1. IRM 3.17.63, Redesigned Revenue Accounting Control System, describes the general ledger accounts (IRS accounts) by account number and name. It also describes the function of each account and the RACS main menu used for journal entries.

  2. The Chart of Accounts is arranged by accounting classification as follows:

    1. Accounts Receivable - 1000 Series

    2. Receipt Accounts - 2000 Series

    3. Inventory Accounts - 3000 Series

    4. Liability Accounts - 4000 Series

    5. Disbursement Accounts - 5000 Series

    6. Assessment and Settlement - 6000 Series

    7. Other Assets - 7000 Series

    8. Work in Process Control Accounts - 8000 Series

    9. Ledger Closing Accounts - 9000 Series

  3. Real accounts are balance sheet accounts and do not close out at the end of the fiscal year. The balances are brought forward each month and at the end of the fiscal year.

  4. Nominal accounts are income statement accounts maintained for a fiscal year period. Each fiscal year starts with a zero balance. RRACS Fiscal Year-End closes all nominal accounts automatically into a real account.

  5. A complete chart of accounts is attached. See Exhibit 3.17.50-3, RRACS Input Journals and Journal Numbers.Exhibit 3.17.50-3

3.17.50.8.3  (02-25-2015)
RACS Main Menu Displays and Operation

  1. Once all pre-entry preparation has been completed and documents are ready for posting, the accounting technician is ready to complete the appropriate login procedure to the RRACS system. The system will display a variety of module choices after login. Select the RACS Main Menu module to journal transactions. The RACS Main Menu Journal will appear with the nine sub menus that may be selected by the user.

  2. The RACS Main Menu consists of the following options:

    1. Accounting Application Control

    2. Agency Transfer Control

    3. Assessment Control

    4. Deposit Control

    5. Deposit Fund Control

    6. Disbursement Control

    7. Inventory Control

    8. Loss Control

  3. Follow these steps to select a specific control menu:

    1. Select the RACS Main Menu icon by double-clicking the icon. The main menu will appear. The subsequent sections of this IRM will provide specific instructions for each main menu option. A listing of the RRACS journal numbers along with the journal names follows in the appendices. See Exhibit 3.17.50-4

    2. Select the needed control option and the sub menu will appear.

    3. Select from the RACS sub-menu the type of journal transaction being performed.

    4. Separate Journals are provided for the various types of input documents. The Journals and dialog boxes are put together with field descriptions to insure that data is input to the proper fields.

    5. When input documents are posted, open Journals must be closed before a new Journal can be opened.

  4. Following is the RACS Sub List that shows the types of journals in each series.

    1. 1XX  Batch Journals

    2. 2XX  Deposits and Agency Transfers

    3. 3XX  Inventory, Losses, and Deposit Funds

    4. 4XX  Accounting Application Control

    5. 5XX  Disbursement Control

    6. 6XX  Assessment Control

    7. 8XX  Manual Assessments

    8. 9XX  Data Base Administrator Journal

3.17.50.8.4  (08-11-2010)
General Rules for Using RRACS

  1. The fundamental concepts for many input Journals are discussed below. Users should familiarize themselves with these concepts before beginning to enter data into RRACS.

    1. The account period is a mandatory entry for each Journal. The system automatically defaults to the Current Account Month. Select a future month if necessary. Bypass if no change is required.

    2. The prepared date is entered in the MM-DD-YYYY format using numbers and hyphens. Do not omit leading zeros.

    3. The money amounts must include the decimal point if cents are present.

    4. The pre-printed Treasury deposit ticket contains six numbers and the Debit Voucher contains five numbers. It is not necessary to enter leading zeros.

    5. The tab key or mouse is used to terminate an entry field and move to the next entry field.

    6. Use the "OK" button to retain entries in a dialog box.

    7. Press the "Post" button to validate all fields or selected fields within the Journal and to post the information to the database.

    8. The shift and tab key should be held down at the same time to move the cursor backwards to the prior input field, one field at a time.

    9. The system date and time are displayed on the Journal in the upper right hand corner. Neither of these can be changed.

    10. All entry fields are surrounded by borders. However, "Read Only" or calculated fields do not have borders.

    11. Originating source in the deposit Journals cannot be changed using the edit function.

    12. In the RACS Sub Menu, only one selection can be made from the "Record" , "Confirm" or "Adjust/Reclass" list boxes. If more then one is selected, then the "Deselect" must be used before "Apply" can be selected.

    13. Minus signs are not allowed on the Journals. The Database Administrator will need to assist if something was entered in error.

    14. Message lines are included on the "Maintain Transaction" Journal. The message should be used for additional information to identify a record or as part of the audit trail.

    15. All fields do not have validity checks to ensure correct entry. Therefore, it is important to enter "DOC IDs," "Type Code," "Assessment Dates," etc., correctly before posting them to the database.

    16. The journal number should always be transcribed onto the source document as soon as it appears on the screen. The transcribed number is an important part of the audit trail. If a Form 8166, Redesigned Revenue Accounting Control System (RRACS) Input Reconciliation Sheet, was prepared, it must be stamped with the journal number after input to RRACS.

    17. Use "Refresh" from the action bar to clear the Journal and start over. If the record has been posted, the "Refresh" command will open a new entry Journal.

    18. Use "Help" in the action bar to secure information to assist in using the computer.

    19. If RACS Sub Menu has items listed in the record area followed by an ellipse (...) indicate that if selected, the system will go directly to the RACS Intermediate Journal.

    20. A State must always be selected whenever a Fund Receipt document for Public Debt is processed.

    21. Information selected from the "Maintain Journal Entry Ledger Classification" list box will appear on the "Maintain Source Journal." Journal in the journal entry selection list box.

    22. When asterisks are present in the ledger classification account, click on Display Account for journal transaction details.

    23. When scrolling to select a ledger classification account, debit accounts are listed in numeric order, followed by the credit accounts. Exception: If there is only one credit, it is listed first.

3.17.50.8.5  (02-25-2015)
Identifying RRACS Error Codes

  1. The RRACS has consistency and validity checks to assure that documents entered into the system are flagged when they do not meet certain criteria. These error codes are displayed on the screen and, in most cases, actions must be taken before the document will be accepted by RRACS. Following are common error codes along with a definition of the error.

    Identifying RRACS Error Codes and Definitions
    Error Code Error Definition
    * A duplicate was found, but has been accepted anyway
    AG Update amount is greater than the outstanding amount
    AM Individual amounts do not match
    AT Total amount does not match on document found
    CA Already confirmed
    CD Confirm date is earlier than prep date
    DN A duplicate was found and is not allowed
    DY A duplicate record was found and can be accepted anyway
    MF Journal control already exists
    NA No document was found to update
    NF Document was not found
    OA Case is open already
    WN The daily wire has not been pulled

3.17.50.8.6  (02-25-2015)
508 Compliance

  1. RRACS is 508 compliant. RRACS uses Dragon Naturally Speaking, JAWS, and Zoom Text. The following windows are 508 compliant:

    1. Reconcile Deposit Records

    2. Reverse Journal Control

    3. Maintain Online Report Printing

    4. Maintain Report Printing

    5. Create RRACS Batch Reports

    6. Balance Research Main Menu

    7. Journal Research Main Menu

    8. Display Trial Balance

    9. Display Journal Control

  2. All RRACS reports are 508 compliant and users also have the ability to view the reports online.

3.17.50.9  (08-11-2010)
RRACS Security and Related Information

  1. This section describes various levels of security to ensure information on RRACS is not compromised.

3.17.50.9.1  (02-25-2015)
Disclosure Requirements

  1. Any IRS related information should not be discussed with unauthorized individuals. The Privacy Act, 5 USC 553b, prohibits the unauthorized disclosure of information from systems of records pertaining to individuals. The statute provides criminal sanctions under the Privacy Act of 1974. Anyone making a willful unauthorized disclosure of information covered by the Privacy Act may be charged with a misdemeanor and subject to a fine of up to $5,000.

  2. WARNING! THIS SYSTEM IS FOR AUTHORIZED USE ONLY! This computer system is the property of the United States Government. The Government may monitor any activity on the system and retrieve any information stored within the system. By accessing and using this system, you are consenting to such monitoring and information retrieval for law enforcement and other purposes. Users shall have no expectation of privacy as to any communication on or information stored within the system, including information stored locally on the hard drive or other media in use with this unit (e.g., Floppy Disk, Tapes, USB Storage Device, CD ROM, etc.)

  3. Each person having access to RRACS will be asked to sign a statement that they will follow the above rules carefully to protect the integrity, confidentiality and availability of all IRS data.

3.17.50.9.2  (02-25-2015)
General Security

  1. The following general security rules apply to all users of any IRS computer system. The RRACS is not an exception. See IRM 10.8.1, Information Technology (IT) Security Policy and Guidance, for additional guidance.

    1. Each RRACS authorized user will apply for and receive a User ID and password on the Online 5081 system.

    2. Upon receipt of the User ID and password, a user should access the MCC RACS system and change the temporary password assigned by MCC's (Martinsburg Computing Center's) Security Administration.

    3. ECC password format rules are as follows: Eight character alpha-numeric, the first and last characters must be alpha, at least one capital alpha character, and at least one numeric character in positions 2 through 7. It must have mixed cases and at least one special character (@,#,$).

    4. The Resource Allocation Control File (RACF) password system forces users to change their passwords every 30 days. User IDs become permanent and will not be changed.

    5. RACF remembers the present and previous twenty-four passwords for a total of twenty-five passwords. They cannot be reused when updating passwords.

    6. Protect your password. Do not reveal it to anyone, regardless of his or her position inside or outside the IRS.

    7. Do not use another user's password.

    8. Users should never allow anyone to use their password. Every action someone takes while using your password will be recorded on the system as being executed by you.

    9. Do inform your manager immediately if you suspect your password has been compromised.

    10. Do contact your manager if you forget your password so that you may obtain a new one.

    11. Data entered or actions taken on a workstation will be recorded as being transacted by the user who initially signed on.

    12. Log off the system before leaving your workstation to ensure the integrity of the RRACS financial data and to prevent unauthorized access to the RRACS file server and MCC's mainframe.

    13. Only use the hardware and software for official business.

    14. Access only data required for the accomplishment of official duties.

    15. Be aware of unauthorized access (UNAX) restrictions on accessing the Personal Identifiable Information (PII). For example, do not access your own, your spouse's, or any other data in which you have a personal or financial interest.

    16. Clear your screen when work is completed.

    17. Immediately retrieve all printouts generated.

    18. Do not access any IRS computer after hours from an off-site location without written approval from your manager.

    19. Do not disclose the procedure(s) or telephone number(s) which permit system access from a remote location.

    20. Do not use personally-owned hardware and software at work.

    21. Observe all software license agreements. Do not make unauthorized copies of software.

    22. Do not use any public domain or shareware software unless Information Technology Services staff has tested and authorized it.

    23. Do not use any public domain or shareware software on any workstation or personal computer that is linked to the Integrated Data Retrieval System (IDRS) or any other system that processes taxpayer or employee payroll data.

3.17.50.9.3  (08-11-2010)
RRACS Security

  1. In addition to the system security discussed earlier, RRACS contains the following additional physical security.

    1. There is an initial password required when the workstation is turned on. Without a valid password, the workstation will not operate.

    2. When the workstation initially boots up, another password is required to get to the initial security screen.

      Note:

      The password will need to be entered again at any time the workstation is on and there has been no activity for seven minutes.

    3. Once the system is booted up and the initial password is input, the user must "LOGON" through a security package. LOGON requires input of a valid user ID and password to sign on to the RRACS Local Area Network (LAN) on the file server.

    4. Another level of security is provided by the use of Desktop Observatory. As applied to the RRACS system, it allows one of the following three operational levels (profiles/user accounts) to be assigned to each RRACS user: 1. System Administrator (SA); 2. Data Base Administrator (DBA); or, 3. Technician (User).

    5. The RRACS SA has permission to start the programs for the Transmittal System, but does not have access to the RRACS executables or database.

    6. A specific display screen is authorized for each of the three operational levels. Only the authorized icons for each user are visible.

    7. Each RRACS user must have an accepted user account, which defines the user's profile, along with unique user identification (User ID) and password.

    8. Invalid user IDs and passwords will not be recognized by the system and access will be denied.

    9. User accounts and profiles can only be authorized by management in each service center.

    10. Instructions for establishing and maintaining security access to the RRACS operating system is contained in the Security Chapter of the RRACS LAN Administrator's Guide for Communications/File Servers and Workstations.

    11. Only the DBA group has access to the DBA Journal. The only icons available for selection on the desktop are the RRACS icons, an icon to start a session with MCC, and a LOGOFF option.

    12. REMEMBER: RRACS executables are not stored on the workstation. They are brought into the memory on the workstation from the LAN when the user selects the appropriate icon.

    13. To run the RRACS server part of the RRACS client-server system, the users must LOGON to the mainframe at MCC. The user enters their RACF User ID and Password and the system allows them to contact RACF at the mainframe. RACF permits users to begin certain RRACS server executables based on the User ID group to which they are assigned.

3.17.50.9.3.1  (02-25-2015)
RRACS Security Accreditation and Authorization

  1. Service Center Technician:

    1. has update capabilities to the RRACS database.

    2. has access to selected SERVER programs.

    3. can only access their assigned service centers.

    4. has access to Submission Processing Center (SPC) Reports Menu.

  2. Service Center Database Administrator (DBA):

    1. has update capabilities to the RRACS database.

    2. has access to all SERVER programs.

    3. has access to all functions on the DBA Main Menu (except Super Windows).

    4. can only access their assigned service center.

    5. can update account period between the 1st and the 15th of a month, and for their assigned service center only.

    6. has access to only SPC reports menu.

  3. Submission Processing Headquarters Analyst:

    1. has read-only access to the RRACS database.

    2. only has access to SERVER programs that do not update the RRACS database.

    3. can access all service centers.

    4. has access to both SPC and HQ reports menu.

3.17.50.9.3.2  (02-25-2015)
RRACS Single Workstation Login - Plan of Action and Milestones (POAM) Access Control Policy

  1. RRACS now features POAM - a security feature that restricts login sessions to a single user at a single workstation at any given time. WIth this feature, RRACS will store the user's primary workstation as the default workstation.

  2. If a user tries to log into a new session on a new computer, RRACS will return the following message: You are logged into a different computer. Do you want to change your default workstation? (Y/N) If the user answers yes, the active session on the original workstation will terminate.

  3. See Also IRM 10.8.1.4.1.9, Information Technology (IT) Security, Policy and Guidance: AC-10 Concurrent Session Control

3.17.50.9.4  (02-25-2015)
Local Area Network (LAN) Server User ID/Password Procedures

  1. Local procedures, as established in IRM 10.8.1, Information Technology (IT) Security Policy and Guidance, must be followed to request addition, change or deletion of an RRACS LAN Server User Account.

  2. Designated management official completes and forwards Online 5081, Automated Information System User Registration/Change Request, to the RRACS SA requesting addition/change/deletion of RRACS file server User ID/Password and operational level authorization for designated employee.

  3. The RRACS System Administrator(SA) establishes the requested User Account (Operational level, User ID and Password) for the designated employee and annotates User ID and Password on Online 5081.

  4. For additions or changes, the RRACS Functional SA will provide in-unit security training and access assistance to the designated employee. This will ensure that proper access procedures are followed and a correct User Account structure has been established for the designated employee.

3.17.50.9.5  (08-11-2010)
Resource Access Control Facility (RACF) User ID/Password Procedures

  1. Each SPC's general ledger resides on a mainframe housed in the MCC. The technical security controls protecting the mainframe are provided by a security package known as the Resource Access Control Facility (RACF). Each RRACS user will be required to have a defined user ID, password and account profile on the MCC mainframe in order to perform assigned duties.

  2. RRACS RACF administration has been assigned to the local center's Data Security Function with the accounting branch's RRACS DBA serving as the RRACS Functional Security Coordinator.

  3. The RACF Administrator duties include the following (see IRM 10.8.2, Information Technology (IT) Security, IT Security Roles and Responsibilities. , for additional guidance):

    1. Create new RRACS user based on information provided on Form (MCC)1122.

    2. Connect new RRACS user to the default RRACS group for the local site <or> if requested from the RRACS Management Online 5081, connect new RRACS user to a predefined user profile group.

    3. Upon request from RRACS Management Official, revoke permissions for local RRACS users who leave the unit, or go on extended leave or detail.

    4. Upon request from RRACS Management Official, restore permissions for local RRACS users returning from leave or detail.

    5. In accordance with procedures in force at MCC, provide replacement passwords for local RRACS users who forget or suspect the compromise of their password.

    6. Generate, review, and distribute appropriate security reports (audit trails, security violations, etc.) through Data Security staff channels to local RRACS management on a timely basis. If necessary, coordinate with MCC RACF Administration on incident reports.

    7. Coordinate with RRACS LAN SA to ensure RRACS user profiles on the MCC Host are synchronized with those on the RRACS LAN.

3.17.50.9.6  (08-11-2010)
RRACS Functional Security Coordinator Duties

  1. The Functional Security Coordinator is responsible for initiating and obtaining management approval, and controlling requests for security administration actions; conducting security awareness training within the unit; and providing in-unit security assistance and training to new RRACS users.

3.17.50.9.7  (08-11-2010)
RRACS Access Procedures

  1. The system access procedures are described in the following subsections.

3.17.50.9.7.1  (08-11-2010)
Workstation

  1. A security feature of the Desktop Observatory Security Software is a keyboard "lock" which disables keyboard functions to access the RRACS workstation. The floating lock will only appear if there has been no keyboard activity on the workstation for a period of seven minutes. A graphic floating lock displayed on the monitor indicates this lockup.

    1. Press <Enter>. A message box will appear and identify the User ID of the person who logged on to the system. The owner of the User ID is the only individual who can use the workstation.

    2. If the user is not available, type "LOGOFF" and press <Enter>. This will log the user off the system completely for this initialization.

    3. An invalid User ID or Password will not be recognized by the system and access will be denied.

    4. A valid User ID and Password will provide the user's authorized level of access which will be displayed on the workstation.

3.17.50.9.7.2  (02-25-2015)
Logon

  1. Following are the steps for logging on:

    1. Press any key to bring up the log-in box.

    2. Input User ID and Password.

    3. Press <Enter> or select "OK" button.

    4. You will receive a message that log-on is in progress.

    5. A second message will indicate your User ID is being authenticated. Network update complete.

    6. This brings up the RRACS logo and one icon.

3.17.50.9.7.3  (02-25-2015)
Martinsburg Computing Center (MCC) Logon

  1. Following are the steps for accessing the MCC mainframe:

    1. Select Client Manager icon.

    2. Enter User ID and Password.

    3. Press <Enter> or select "OK" button.

    4. This brings up the Client Manager box.

    5. Status will indicate disconnected.

    6. This will validate your MCC password.

    7. If password is accepted you will be connected.

    8. You will receive the information message "Test Transaction ECHO Returned from: RACSC."

    9. Press <Enter> or Select "OK" button.

    10. Status on Client Manager Journal will show connected.

3.17.50.9.7.4  (05-01-2008)
Logoff

  1. Following are the steps for logging off:

    1. Bring up Client Manager icon, click on the "X" upper left corner. This will log you off at MCC.

3.17.50.10  (02-25-2015)
Disbursement Control Main Menu

  1. This IRM subsection discusses the Journals used to record all types of disbursement transactions. These transactions include:

    1. Refunds

    2. Refund cancellations

    3. Erroneous refunds

    4. Voucher and schedule of withdrawals and credits generated through the Intra-governmental Payment and Collection System (IPAC)

      Note:

      All references to the On-Line Payment and Collection System (OPAC) have been changed to IPAC. The IPAC system has replaced OPAC.

    5. Arbitrage refund

  2. The Treasury Receivables Accounting Collection System (TRACS) Intra-governmental Payment and Collection Disbursement (IPACD) is a separate selection to allow a record to be established in the database. At the time of application, the established record will be reduced by the amount applied. The confirm Journals may be used in place of refund match (115).

  3. The RRACS journals for these disbursements are numbered in the 5XX series.

  4. For a list of source documents and pre-entry data and document preparation, see IRM 3.17.63.22.1.

3.17.50.10.1  (05-01-2008)
Miscellaneous, Non Master File (NMF), and Cover Over Refunds

  1. This subsection describes the Journals used to record Miscellaneous, NMF and Cover Over unconfirmed refund schedules.

3.17.50.10.1.1  (05-01-2008)
Miscellaneous Refunds

  1. These are the valid accounts and account names for MISC Refunds and Form 3813(Journal #501).

    1. 4120  Debit  SPC Suspense for Master File, BMF

    2. 4220  Debit  SPC Suspense for Master File, IMF

    3. 4252  Debit  SPC Suspense for Master File-Individual Retirement Account File (IRAF)

    4. 4970  Debit  Unapplied Refund Reversal

    5. 6400  Debit  MISC Revenue Collections

    6. 6520  Debit  Refund of Tax and Interest, NMF

    7. 6540  Debit  Small Debits and Credits Cleared

    8. 6565  Debit  Refund Cancel Credit Allowed

    9. 4801  Credit Approved Voucher Payable, Principal

    10. 4802  Credit Approved Voucher Payable, Interest

3.17.50.10.1.2  (02-25-2015)
Refunds/Non Master File (NMF)

  1. These are the valid accounts for Refund/NMF (Journal #507).

    1. 1314  Debit  NMF Tax Straddles

    2. 1321  Debit  NMF Notice

    3. 1322  Debit  NMF Taxpayer Delinquent Account (TDA)

    4. 1324  Debit  NMF TDA Deferral

    5. 1360  Debit  NMF Installment Agreement

    6. 1371  Debit  NMF Offer-in-Compormise (OIC)

    7. 1389  Debit  NMF Suspense

    8. 1830  Debit  NMF Account Receivable, Inactive

    9. 4420  Debit  SPC Suspense for NMF

    10. 6520  Debit  Refund of Tax and Interest, NMF

    11. 4801  Credit Approved Voucher Payable, Principal

    12. 4802  Credit Approved Voucher Payable, Interest

3.17.50.10.1.3  (02-25-2015)
Cover Over Refunds

  1. These are the valid accounts for Cover Over Refunds (Journal #516). (Austin and Ogden Submission Processing Centers only)

    Valid Accounts for Commonwealth of the Northern Mariana Islands (CNMI) Cover Over Refunds
    4701 Debit Liability for Northern Mariana Islands
    4811 Credit Approved Voucher Payable Northern Mariana Islands
    Valid Accounts for Virgin Islands Cover Over Refunds
    4702 Debit Liability for Virgin Islands
    4812 Credit Approved Voucher Payable Virgin Islands
    Valid Accounts for Guam Cover Over Refunds
    4703 Debit Liability for Guam
    4813 Credit Approved Voucher Payable Guam
    Valid Accounts for American Samoa Cover over Refunds
    4704 Debit Liability for Samoa
    4814 Credit Approved Voucher Payable Samoa
  2. This table describes the steps required to complete Journal #516.

    Journal 516 Procedures
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select MISC Refund, NMF Refund , or Cover Over. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. When you have filled the field, the prompt moves automatically to the Items field.  
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select 20X0903 Principal or 20X0904 Interest credit account. Tab Key
    Amount Enter the amount associated with the selected account. OK Button
      Repeat for the second account if present. If only one account, 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 Trans 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 debit account. Tab Key
    Amount Enter amount associated with selected account. OK Button
      Repeat for each account that has an amount. When finished with required inputs, select... Cancel Button
    Maintain Source Journal   Maintain Source Journal OK Button
    If information is not correct... the Edit or Delete Button

    Note:

    See separate Table in IRM 3.17.50.3.14 for "Net Tax Refund Report (NTRR) Line Data" input.

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

3.17.50.10.2  (02-25-2015)
Excess Collections and Unidentified Refunds

  1. This subsection describes the Journals used to record an unconfirmed Excess Collection or Unidentified Remittance refund schedule.

3.17.50.10.2.1  (02-25-2015)
Excess Collections Refunds

  1. These are the valid accounts for Excess Refunds (Journal #503).

    1. 6520  Debit  Refund of Tax and Interest-NMF

    2. 6800  Debit  Excess Collection

    3. 4801  Credit Approved Vouchers Payable Principal

    4. 4802  Credit Approved Vouchers Payable Interest

3.17.50.10.2.2  (02-25-2015)
Unidentified Refunds

  1. These are the valid accounts for Unidentified Refunds (Journal #504).

    1. 4620  Debit  Unidentified Remittances

    2. 4801  Credit Approved Voucher Payable, Principal

    3. 6520  Debit  Refund of Tax and Interest, NMF

    4. 4802  Credit Approved Voucher Payable, Interest

  2. This table describes the steps required to complete Journal #504.

    Journal 504 Procedures
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Excess Refund or Unidentified Refund. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. When you have filled the field, the prompt moves automatically to the Total Amount field.  
    Total Amount Enter the Total Amount of the refund. Tab Key
    Items Enter the total Items. Enter or Add button
    Maintain Journal Entry   Select 20X0903 Principal or 20X0904 Interest. Highlight and tab
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if the second account has an amount, or select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button

    Note:

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

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

3.17.50.10.3  (05-01-2008)
Photocopy, Anti-Drug, and Miscellaneous (MISC) Revenue Refunds

  1. This subsection describes the Journals used to record Photocopy, Anti-Drug, and MISC Revenue unconfirmed refund schedules.

3.17.50.10.3.1  (05-01-2008)
Photocopy Refunds

  1. These are the valid accounts for Photocopy Refund (Journal #505).

    • 6310  Debit  MISC Fees

    • 4801  Credit Approved Vouchers Payable Principal

3.17.50.10.3.2  (05-01-2008)
Anti-Drug Refunds

  1. These are the valid accounts for Anti-Drug Refund (Journal #509).

    • 4750  Debit  Anti-Drug Special Funds Liability

    • 4804  Credit Approved Vouchers Payable, Drug Fund

3.17.50.10.3.3  (02-25-2015)
Arbitrage Refunds

  1. These are the valid accounts Arbitrage Refund (Journal #500)

    • 4120 Debit SC suspense for master file BMF

    • 4806 Credit Approved Voucher payable MISC Revenue

3.17.50.10.3.4  (08-11-2010)
Miscellaneous (MISC) Revenue Refunds

  1. These are the valid accounts for MISC Revenue Refund (Journal #510).

    • 6910  Debit  Adj or Correction of MISC Revenue

    • 4806  Credit Approved Voucher Payable MISC Revenue

  2. This table describes the steps required to complete Journal #510.

    Journal 510 Procedures
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Photocopy , Anti-Drug , MISC Revenue, or Arbitrage Refunds Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or add button
    Total Amount Enter the Total Amount of the refund. Tab Key
    Items Enter the total Items. 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
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of optional audit trail information. OK Button
    Post Review input data. If correct... Post Button

3.17.50.10.4  (05-01-2008)
Enterprise Computing Center (ECC) Refund and Oil Spill Refund

  1. This subsection describes the Journals used to record ECC and Oil Spill unconfirmed refunds.

3.17.50.10.4.1  (05-01-2008)
Enterprise Computing Center(ECC) Refunds

  1. These are the valid accounts for ECC Refunds (Journals #506 , #512 and #513).

    1. 4110  Debit  ECC Suspense for Master File - BMF

    2. 4210  Debit  ECC Suspense for Master File - IMF

    3. 4215  Debit  CADE ECC Suspense

    4. 4801  Credit Approved Vouchers Payable Principal

    5. 4802  Credit Approved Vouchers Payable Interest

3.17.50.10.4.2  (05-01-2008)
Oil Spill Refunds

  1. These are the valid accounts for Oil Spill Refund (Journal #514) (Austin Submission Processing Center only).

    1. 6320  Debit  Off Shore Oil Account

    2. 6520  Debit  Refund of Tax & Interest - NMF

    3. 4805  Credit Approved Vouchers Payable, Oil Spill

    4. 4802  Credit Approved Vouchers Payable, Interest

3.17.50.10.5  (08-11-2010)
User Fee Refund

  1. This subsection describes the Journals used to record User Fee Refunds.

    Journal 514 Procedures
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select User Fee Refund Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or add button
    Total Amount Enter the Total Amount of the refund. Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select Misc Fee Refund . Highlight and Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button and Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Cancel Button
    If Photocopy Fee Refund:
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Add Button
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or add button
    Total Amount Enter the Total Amount of the refund. Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select Photo Fee Refund. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button, Then Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Cancel Button
    If Original IA Fee Refund:
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Add Button
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or add button
    Total Amount Enter the Total Amount of the refund. Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select Original IA Refund. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button, Then Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Cancel Button
    If Reinstated IA Fee Refund:
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Add Button
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or add button
    Total Amount Enter the Total Amount of the refund. Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select Reinstated IA Refund. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button, Then Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Cancel Button
    If OIC User Fee Refund:
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Add Button
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or add button
    Total Amount Enter the Total Amount of the refund. Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select OIC User Fee Refund. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button, Then Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Cancel Button
    If Reserved Refund:
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Add Button
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or add button
    Total Amount Enter the Total Amount of the refund. Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select Reserved Refund. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button, Then Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Cancel Button

3.17.50.10.6  (08-11-2010)
Informant Reward Refunds

  1. This subsection describes the Journals used to record Informant Reward unconfirmed refund schedules.

  2. These are the valid accounts for Informant Reward Refunds (Journal 515).

    • 4755  Debit  Liability for Informant Rewards

    • 4808  Credit Approved Vouchers Payable, Informant Reward

  3. This table describes the steps required to complete Journal #515.

    Journal 515 Procedures
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Informant Reward Refund. Tab Key
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. When you have filled the field, the prompt moves automatically to the Items field.  
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry Amount Enter the credit amount associated with the Refund Schedule. OK Button
      Repeat for the second account if present. If only one account 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 Trans Journal   Highlight/Select Informant Reward from the Possible Source Journal. From the Action Bar. Action, then Add
    Maintain Source Journal Case # Enter the case number associated with Refund Schedule. 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 Refund Schedule. OK Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct, select.... the Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of optional audit trail information. OK Button
    Post Review input data. If correct... Post Button

3.17.50.10.7  (08-11-2010)
Deposit Fund Refunds

  1. This subsection describes the Journals used to record Deposit Fund unconfirmed refund schedules.

  2. These Journals allow for multiple input of Deposit Funds, eliminating the current need for individual or "split" refund schedules.

  3. These are the valid accounts for Deposit Fund Refund (Journal #508).

    1. 4710  Debit  Offers-In-Compromise

    2. 4720  Debit  Sales of Seized Property

    3. 4730  Debit  Miscellaneous Deposit Funds

    4. 6520  Debit  Refund of Tax and Interest, NMF

    5. 4802  Credit Approved Vouchers Payable, Interest

    6. 4803  Credit Approved Vouchers Payable, Deposit Fund

  4. This table describes the steps required to complete Journal #508.

    Journal 508 Procedures
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Deposit Fund Refund. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or add button
    Total Amount Enter the Total Amount of the refund. Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select 20X6879 Disbursement/Deposit Fund Return or 20X0904 Interest Highlight and Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if the second account has an amount, or select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select.. OK Button
    If information is not correct, select... the Editor Delete Button
    Maintain Transaction Journal   Highlight/Select your next transaction from the Possible Source Journal from the Action Bar. Action and then Add
    Maintain Source Journal Deposit Fund ID # Enter the Deposit Fund identification number. Tab Button
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry Amount Enter the Amount associated with the generated IRS account. OK Button
    Maintain Source Journal   Review input data. If correct... Can repeat or add ID # and amounts up to 200 OK Button
    After last one entered. Cancel Button

    Note:

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

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

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