3.17.63  Redesign Revenue Accounting Control System (Cont. 1)

3.17.63.9 
Deposit Discrepancies

3.17.63.9.20  (03-31-2014)
State Income Tax Levy Program (SITLP)

  1. The SITLP Coordinator in each W&I campus has overall responsibility for the coordination between the state and the campus. Procedures are sent to each SITLP coordinator and the NHQ Collection. A list of the SITLP Coordinators is available on the Servicewide Electronic Research Program website at: http://serp.enterprise.irs.gov/databases/who-where.dr/sitlp_coord.htm.

  2. States join SITLP and become operational after a memorandum of understanding (MOU) is signed, and successful test files are processed. The participating states are:

    STATE STATE
    Alabama Michigan
    *Alaska Minnesota
    Arkansas Missouri
    Arizona Nebraska
    California New Jersey
    Colorado New Mexico
    Connecticut **New York
    Delaware **North Carolina
    District of Columbia Ohio
    Georgia Oklahoma
    Idaho Oregon
    Illinois Pennsylvania
    Indiana Rhode Island
    Iowa South Carolina
    Kentucky Utah
    Louisiana Vermont
    Maine Virginia
    **Massachusetts West Virginia
    Maryland Wisconsin

    Note:

    *Alaska participates in the Alaska Permanent Fund Dividend Levy Program (AKPFD). This is a similar matching program, but the levy attaches to the state's Permanent Fund and Dividend rather than a state income tax refund. AKPFD levy files are converted into a SITLP format for processing through TDA 55/56 in Fresno.

    Note:

    **These states are participating in SITLP; however they do not use EFTPS to send in their SITLP levy payments.

  3. All non-EFTPS states must send their payments (checks) to associate with the electronic files to keep the integrity of the state receipts and validation process. Payments by check are only received for non-EFTPS states.

    Note:

    By June 2014, all current non-EFTPS state agencies will be converted to EFTPS for their SITLP payments.

3.17.63.9.21  (03-31-2014)
Federal Agency Tax Payment System (Ogden Only)

  1. Tax payments received from Federal agencies are processed by FEDTAX II as part of EFTPS. FEDTAX II payment records, deposit tickets and debit vouchers are included with EFTPS at the Ogden campus and require no separate accounting.

3.17.63.9.22  (03-31-2014)
Electronic Federal Tax Payment System (EFTPS) (Ogden Only)

  1. The EFTPS provides a daily automated journal file for posting transactions to RRACS. The Accounting technician contacts the Submission Processing RRACS Headquarters unit and the CFO RRACS OS:CFO:FM:A:S office to receive further instructions for journals that did not post to RRACS.

  2. If the EFTPS batch journal does not post to RRACS, the accounting technician must prepare a manual journal.

  3. EFTPS creates four activities requiring RRACS input to the general ledger:

    1. Deposit ticket journal.

    2. Debit voucher journal.

    3. Deposit reclassification journal.

    4. Tape Edit Processor (TEP) journal.

  4. The following programs transmit through EFTPS:

    1. Wire Transfer/FEDWIRE.

    2. State Income Tax Levy Program (SITLP).

    3. Federal Tax Deposit (See Exhibit 3.17.63-4).

3.17.63.9.22.1  (03-31-2014)
Electronic Federal Tax Payment System (EFTPS) Deposit Ticket Journal (Ogden Only)

  1. The financial agent provides the classification for each deposit ticket sent by EFTPS to RRACS.

  2. Deposit tickets are sorted by settlement date in EFTPS.

  3. Use the DT/DV Summary Report to verify all deposit tickets have been received and journalized.

  4. The automated batch journal number begins with the number 110.

  5. If a manual journal is required, the technician prepares a 210 journal entry from a printed copy of the EFTPS deposit ticket to support each journal entry. The deposit ticket lists all of the batch numbers sent by EFTPS.

  6. Through automated or manual posting, the technician enters the following actions in the journal:

    1. Debit the appropriate Account 2100 tax class accounts or tax class 9, revenue suspense.

    2. Credit one or more of the EFTPS suspense accounts.

  7. The EFTPS suspense accounts are:

    Account Number Account Name
    4125 EFTPS Suspense for Master File - BMF
    4225 EFTPS Suspense for Master File - IMF
    4425 EFTPS Suspense for NMF
    4765 EFTPS Miscellaneous Suspense

  8. The deposit ticket does not identify user fees and non-revenue items. Non-revenue deposit items are initially classified into Account 4765, but later reclassified.

  9. Federal Payment Levy Program (FPLP) deposit tickets received through IPAC, rather than CIR, are journalized to different accounts:

    1. After the money is received through IPAC, prepare a manual journal to debit Account 2910 and credit Account 4765.

    2. The EFTPS journal 114 debits Account 4765 and credits Account 2910, and debits the Account 21XX tax classes and credits the appropriate EFTPS suspense accounts.

    3. RRACS is programmed to recognize the FPLP deposit ticket journal record by the record code 5. Normal EFTPS deposit tickets contain record code 1.

3.17.63.9.22.2  (03-31-2014)
Electronic Federal Tax Payment System (EFTPS) Debit Voucher Journal (Ogden Only)

  1. The financial institution provides tax classification information for each EFTPS debit voucher.

  2. Use the DT/DV Summary Report to verify that all debit vouchers have been received and journalized.

  3. Use the printed debit voucher as the source document for journalization.

  4. The automated batch journal number begins with number 111.

  5. If a manual journal is required, prepare journal 221 to debit the appropriate suspense account and credit the Account 21XX tax class.

  6. For FPLP debit vouchers, a manual journal from IPAC debits Account 4765 and credits Account 2910.

  7. The EFTPS 114 journal debits Account 2910 and credits Account 4765, and debits the appropriate EFTPS suspense accounts and credits the Account 21XX tax classes. Record code 6 identifies the EFTPS journal record.

3.17.63.9.22.3  (03-31-2014)
Electronic Federal Tax Payment System (EFTPS) Deposit Reclassification Journal (Ogden Only)

  1. The EFTPS Reclassification Summary Report is the source document for the automated batch reclassification journal number beginning with number 112. Included on the EFTPS Reclassification Summary Report are debit or credit transactions reclassified by the EFTPS system including the following transactions:

    1. A payment or debit transaction mis-classified by the financial agent.

    2. A record changed to a different tax class or MF by error correction.

    3. A record changed to a different tax class or MF as a result of an auto correction during loading and validating.

    4. Batches rejected during EFTPS loading and validating are reclassified to tax class 9, MF 7, until a corrected batch is re-submitted. The EFTPS Reclassification Summary Report with rejected batches from BMF, when the reclassification program is unable to determine the original MF.

    5. Special fund payments classified as tax class 9, but were assigned tax type codes that EFTPS is unable to classify. EFTPS assigns a pseudo tax class to the special fund payments.

  2. The table below describes the special fund payments by tax type and class:

    Tax Type Pseudo Tax Class Description
    68770 P Photocopy Fees
    01210 C Conscience Fund
    54321 O Installment Fee New
    54323 R Installment Fee REI
    54324 E OIC User Fee

  3. Other reclassifications must be completed with a manual journal when the transactions are deleted from the EFTPS suspense file.

  4. The EFTPS Reclassification Summary Report is divided into two parts:

    1. Part 1 is the tax class reclassification containing the net change in tax classes identified by a comparison between the tax type codes and the deposit ticket and by changes in tax types made by error correction or auto correction.

    2. Part 2 is the MF reclassification based on a comparison between the tax type codes and the MF in the batch header including MF changes created by auto correction and error correction.

  5. When creating a manual reclassification journal, the technician uses the net change column.

  6. The EFTPS reclassification list includes:

    1. Detailed information of the transactions that are reclassified.

    2. Pseudo tax codes.

3.17.63.9.22.4  (03-31-2014)
Electronic Federal Tax Payment System (EFTPS) Tape Edit Processor (TEP) Journal (Ogden Only)

  1. A Tape Edit Processor (TEP) journal record is prepared for each MF sent to ECC.

  2. The automated batch journal number begins with number 113.

  3. If a manual journal is required, use the EFTPS Daily Transaction Release Summary Report to prepare journal 417 for BMF, and 418 for IMF.

  4. For the normal credit balance, debit the ECC suspense account and credit the EFTPS suspense account using the following:

    1. For BMF transactions, the technician debits Account 4110 and credits Account 4125.

    2. For IMF transactions, the technician debits Account 4210 and credits Account 4225.

  5. If the EFTPS Daily Transaction Release Summary Report has a debit balance, use the following:

    1. For BMF transactions, the technician debits Account 4125 and credits Account 4110.

    2. For IMF transaction, the technician debits Account 4225 and credits Account 4210.

3.17.63.9.23  (03-31-2014)
Deposit Funds

  1. The deposit fund is a fund account and not an appropriation account.

  2. For erroneous refunds from the deposit funds, the technician is responsible for:

    1. Repaying the deposit fund from the Refund Appropriation Account 20X0903.

    2. Establishing the receivable for the erroneous refund.

    3. Following the procedures for erroneous refunds in IRM 3.17.80, Working and Monitoring Category D, Erroneous Refund Cases in Accounting Operations.

  3. Repayment is required because deposit fund monies are in trust for the U.S. Government.

3.17.63.9.24  (03-31-2014)
Offer-in-Compromise (OIC)

  1. Offer-in-Compromise (OIC) remittances with Form 656 are deposited in a financial institution. A copy of Form 656 is sent to the Cincinnati Service Center (CSC). Remittances received with Form 656 are not applied to the taxpayer's liability.

  2. The technician furnishes the proper documents to Accounting for input to RRACS. The documents include research, follow-up, IDRS records, and the annual report of amounts recouped from collateral agreements.

  3. RRACS receives Form 4710-CG, Form 2515, Form 3753, or Form 2424 for processing and input into RRACS.

  4. Accounting prepares the appropriate documents for applying OIC deposits to NMF accounts, and notes the action on the related NMF accounts.

  5. At the accounting period month end, the technician forwards a copy of the OIC Inventory Detail Report to the CSC OIC unit for reconciling the deposit record with the general ledger account. The CSC OIC and accounting units coordinate efforts to resolve differences.

3.17.63.9.24.1  (03-31-2014)
Rejected or Withdrawn Offers

  1. When the IRS rejects an offer or the taxpayer withdraws an offer, CSC notifies the accounting unit to refund or apply the deposit to the taxpayer's liability.

  2. Source documents must accompany the rejected or withdrawn offer. The following chart identifies the source documents to forward to accounting:

    If Then
    The deposit is refunded to taxpayer. CSC prepares and provides Form 3753 and AOIC Deposit Refund Report
    The deposit is applied to the
    taxpayer's liability.
    CSC sends the Form 2424-CG with copies of the Form 3040, Authorization to Apply Offer-in-Compromise Deposit to Liability, or the taxpayer's written authorization.

  3. Requests for refunds must be processed expeditiously. CSC forwards the refund requests to the accounting refund scheduler who:

    1. Prepares a manual refund payment for the refund amount.

    2. Routes the Secure Payment System refund schedule to the certifying officer for certification and processing.

  4. Deposits applied to the taxpayer's liability must be reclassified to adjust the amount between the deposit fund and revenue receipts.

  5. When NMF accounts are involved, number Form 2424-CG using tax class 6, doc code 76, and the date of the deposit remittance. (Per IRM 3.17.46, Automated Non-Master File Accounting, the first digit of the block number indicates the true tax class.)

3.17.63.9.24.2  (03-31-2014)
Interest Accruals

  1. The IRS assesses interest on an outstanding tax liability for an accepted Offer-in-Compromise and for an approved Form 3040.

  2. Interest accrual cease when a deposit is applied to satisfy a tax liability.

  3. Interest is not payable on deposit fund money refunded to the taxpayer.

3.17.63.9.24.3  (03-31-2014)
Accepted Cash Offers

  1. The OIC is accepted when the field office or the CSC OIC unit determines the amount offered reasonably reflects the IRS' collection potential. For cash offers, the amount held in Account 4710 is usually the amount offered by the taxpayer.

  2. CSC prepares and forwards Form 2424 (with the deposit received date noted) to the accounting unit for transferring the OIC deposits to revenue receipts.

  3. The accounting unit processes the credit copy of Form 2424. The debit copy is maintained in the accounting OIC file and is used for balancing the deposit fund at month end.

  4. The technician prepares Form 3177 for blocking, numbering and, processing.

  5. Accounting receives Form 2424-CG from the OIC clerk and does the following:

    1. Blocks and numbers Form 2424 using blocking series discussed in IRM 3.17.243, Miscellaneous Accounting.

    2. Prepares Form 813 for each block on Form 2424.

    3. Sends Form 2424 with all blocks completed to RRACS.

  6. The RRACS technician is responsible for :

    1. Inputting Form 2424 data into RRACS (note journal number on Form 813).

    2. Sending to Data Conversion, blocks of Form 2424 with Form 813, Part 1.

    3. Sending Form 2424, Part 2 for SCCF processing with a copy of the acceptance letter, and Form 813.

    4. Sorting the acceptance letters with Form 2424 in each block by NMF account status.

    5. Preparing NMF block summary on back of Form 813, Part 2.

    6. Reclassifying and notating the journal number on supporting documents.

    7. Sending Form 813, Part 2, with NMF block summary data to transcription for NMF-SCCF clearance.

    8. Placing the closed Form 2424 or Form 4710 in the current month hold file until balancing at month-end.

  7. The accounting section maintains the OIC file, and places the closed Form 2424 or Form 4710 in alphabetical order in the closed file after balancing at month-end.

3.17.63.9.24.4  (03-31-2014)
Accepted Installment (Deferred) Offers

  1. The OIC deposit held in Account 4710 is only a portion of the amount offered by the taxpayer.

  2. The processing of installment offers is similar to cash offers. Compliance Services Collections Operations (CSCO) prepares and forwards Form 2424-CG and the offer clerk prepares Form 813.

  3. NMF installment offers are maintained separately on the IDRS.

  4. The technician is responsible for the following:

    1. Requesting to transfer the offer accounts from the current control status to the installment control status after receiving duplicate copies of Form 656, a copy of the offer acceptance letter and Form 2424-CG.

    2. Preparing Form 3809 for writing off the amount compromised.

    3. Numbering the Form 2424-CG using tax class 6 and doc code 76, to transfer the deposit credit from the deposit fund to revenue receipts. Number the Form 2424-CG using tax class 6 and doc code 76, to transfer the deposit credit from the deposit fund to revenue receipts.

    4. Inputting the installment officer into to RRACS through the Accounting Application and the Deposit Control main menus and reclassifying, as appropriate.

    5. Noting the journal number on Form 2515 or Form 4710-CG.

    6. Filing in the closed-case file.

    Note:

    For NMF accounts, the technician is responsible for:

    1. Using the applicable transaction code.

    2. Showing the applicable installment status code.

    3. Attaching copy of the accepted letter.

    4. Numbering Form 3809.

    5. Preparing Form 813.

    6. Inputting NMF SCCF in normal manner.

3.17.63.9.24.5  (03-31-2014)
Inter-Site Transfer of the OIC Case File

  1. When a taxpayer moves to an address that is under the jurisdiction of another campus, while completing the terms of an installment offer and/or collateral agreement, the OIC will be transferred if a written request is received by the taxpayer.

  2. The OIC uses unique numbers to control and identify each offer. At this time, if an offer is transferred or removed from one AOIC Pyramid database, it cannot be re-established on another campus's Pyramid database. Therefore, only under special circumstances will an offer be transferred.

  3. The OIC unit in CSCO prepares and forwards Form 2158 showing TAS 20X6879, taxpayer identification information, and the address of the receiving campus.

  4. Follow the steps below when transferring:

    1. Photocopy Form 2515 or Form 4710-CG.

    2. Note on the copy the transfer date, the new taxpayer address, and the location of the campus where the case is being transferred.

    3. Send the original Form 2515 or Form 4710-CG, and the complete offer case file to the new campus via Form 2158.

    4. NMF accounts are transferred via Form 514-B. The technician sends a copy with the offer case file.

3.17.63.9.25  (03-31-2014)
Seized Property (Ogden Only)

  1. The Collection field offices document the property seized in connection with enforced collection of taxes, and report it to the campus for accounting and control.

  2. Accounting receives Form 2433, Part 7A, from Collection for each seizure, or supplemental seizure, and processes them as follows:

    1. Consecutively numbers the Form 2433s by each field office and shows name and address of taxpayer, description of the property, location where stored, and inventory value of the property described.

    2. Places an alpha (A, B, C, etc.) after the original number on a supplemental Form 2433.

    3. Uses Form 2433 journal number to input the transaction into RRACS, and the supplemental Form 2433 is associated with the open case file.

    4. Researches the open case files to validate proper application when an action is taken on the seizure. When a seizure case file is completely resolved, Accounting places it in an alpha closed file.

  3. When a property value cannot be immediately determined, for audit trail purposes, the technician journalizes these items to RRACS with 0 value as follows:

    1. Inputs Form 2433 to RRACS to establish an audit trail.

    2. Files Form 2433, Part 7, in the open case file. The seized property subsidiary account is maintained in RRACS in seizure number order.

  4. Collection forwards the Form 2433, Part 7B, appropriately marked, when:

    1. Cash is applied to the TDA by the revenue officer.

    2. The taxpayer or a third party redeems the property.

    3. The property is released to the taxpayer or a third party.

  5. The monthly Field Office Inventory Report includes seized property.

  6. When seized property is disposed of by redemption, release, sale, or acquired by the U.S. Government, Form 2433, Part 7B, is used as the closure document to remove the property from the seized property inventory.

    1. For Form 2433s that are not processable due to missing information or illegibility, the Accounting section returns them to the originating technical services field office with a memorandum requesting corrections.

    2. If Form 2433, Part 7B, is received and Part 7A has not been received, the accounting section must send a memorandum to the originating technical services field office requesting Part 7A. If no response within 60 days, the accounting section follows up with the originating technical services field office.

    3. All Form 2433s, Parts 7A and 7B, must be journalized in the accounting month with the date received.

3.17.63.9.25.1  (03-31-2014)
Sales of Seized Property (Ogden Only)

  1. Property seized and reported may be:

    1. Redeemed by the taxpayer or a third party.

    2. Released to the taxpayer or a third party.

    3. Sold to the highest bidder.

    4. Acquired by the U.S. Government.

  2. When expenses are incurred and not paid directly to the vendor, the expenses are assessed against the taxpayer's account, and the cost is debited to the taxpayer's account using TC 360. If payments are received for the release or redemption, the expenses are debited with a TC 360 and paid simultaneously with the application of the payments by inputting the related credit through TC 694. The Revenue Officer will prepare Form 2436R, Seized Property Release/Redemption Report, (See IRM 5.10.4.6, Seized Property Release/Redemption Report) to request TC 360 input and/or a TC 694 input.

    Note:

    All payments received for the release or redemption of seized property must be submitted with Form 2433, Part 8A, Remittance Processor to Ogden and should not be submitted on Form 795. Do not post release/redemption payments to the balance-due accounts on the Integrated Collection System. The module balances will automatically update after the Form 2436-R is processed. The documents should be submitted on Form 3210 (with the seizure number included) to:
    Ogden Submission Processing Center
    Attn.: Payment Perfection
    1973 N. Rulon White Blvd., Mail Stop 2003 (for remittances over $100,000) or
    Mail Stop 1999 (for remittances $100,000 or less)
    Ogden, UT 84404.

3.17.63.9.25.1.1  (03-31-2014)
Proceeds of Sale of Seized Property (Ogden Only)

  1. The accounting section receives Form 2436 (in duplicate), showing with instruction regarding how to dispose of proceeds from the sale of seized property credited to the deposit fund account. Before disposition, the technician is responsible for processing Form 2436 in the following manner:

    1. Verify the amount shown on the "total" line, item 5 does not exceed the amount currently on deposit in Account 4720, as shown on Form 1963.

    2. Prepare Form 2424 (debit and credit copies) for the amount applied to account 4720. Enter secondary and/or tertiary transaction codes, and amounts for accruals and expenses.

    3. Prepare Form 813 for Form 2424 credit copies and route to RRACS for processing.

    4. Post the transaction in RRACS.

    5. Attach Form 2436 and file a copy in the case file.

  2. Proceeds from the sale of seized property are journalized in the deposit fund account using SF 215-A, Form 1963, and Form 2433, Part 8A.

  3. The accounting section is responsible for preparing; forwarding, and processing Form 2424, with the date of deposit noted in cases when expense of sale exceeds gross receipts.

  4. The accounting section processes Form 2436s within ten calendar days from the date received and date stamps Form 2436.

3.17.63.9.25.1.2  (03-31-2014)
Surplus Proceeds (Ogden Only)

  1. A surplus exists when an taxpayer's property is settled for more than the liability owed. The taxpayer may request the surplus be refunded. The collection unit approves or disapproves the taxpayer's request for refund. When approved, the collection unit prepares and sends the accounting unit a memorandum (in duplicate) authorizing the disposition of the surplus proceeds.

  2. The accounting section receives the memorandum, in duplicate, date stamps it, and processes it within ten calendar days from the date of receipt.

  3. The accounting section is also responsible for:

    1. Reviewing the deposit fund record (DFR) and making sure that the amount to be refunded is currently on deposit in the deposit fund account.

    2. Contacting the collection unit when the DFR is less than the amount authorized by the memorandum.

    3. Making the following notation on the refund memorandum, "Amount verified for refund."

    4. Sending a copy of the memorandum to the Refund Unit.

    5. Forwarding Form 3753 for certification and for the preparation of the SPS schedule.

    6. Journalizing SPS to RRACS.

3.17.63.9.25.1.3  (03-31-2014)
Surplus Funds (Unclaimed) (Ogden Only)

  1. Surplus funds from the sale of seized property are renamed unclaimed funds when they remain unclaimed for more than a year.

  2. The accounting section receives the memorandum with instructions to apply the surplus funds to the Treasury General Fund Account.

  3. The accounting section is responsible for processing the unclaimed funds in the following manner:

    1. IPAC the unclaimed funds to BFC with ALC 20090003, to the Seized Asset Accountant's attention. The IPAC remarks field must indicate the unclaimed funds amount must be applied to Treasury General Account 201099.

    2. Use customer agency symbol 20X6879 for disbursements from the deposit fund account.

    3. Use 549 window (IPACD Deposit fund) to journalize the IPAC transaction. Debit Account 4720 (Sales of Seized Property), and credit Account 7002 (Deposit Fund).

  4. BFC applies and reports the funds to the Treasury General Account 201099 (Fines, Penalties and Forfeitures, not otherwise classified).

3.17.63.9.25.1.4  (03-31-2014)
Sale of Seized Property Null and Void (Ogden Only)

  1. A null and void situation exists when a successful bidder fails to purchase the property. The deposit initially paid by the bidder is forfeited. The collection unit prepares Form 2436 for the forfeited funds and sends the form to Ogden Accounting. Ogden Accounting prepares the IPAC form and gives it to the RRACS DBA with a copy of the Form 2436 as back up. Once the IPAC has been journaled in RRACS the hard copy is sent to IRS Beckley Finance Center, 110 N. Heber St., Beckley, WV 25801.

3.17.63.9.25.1.5  (03-31-2014)
Seized Property Redeemed (Ogden Only)

  1. Real property may be redeemed after it is sold to the purchaser. The IRS reimburses the purchaser for the amount paid plus interest. The amount paid is documented on Form 1963 and its source document is supported by a memorandum (in duplicate) with transaction details. Process Form 1963 in the same manner as described above, with the following exceptions:

    1. When preparing Form 1963, the technician lists the purchaser's name and last known address, and enters the following information in the description column "Redemption of real property after sale. Purchaser not located in county" .

    2. Form 1963 will be filed as part of the case file.

    3. Redemption payments are input to RRACS.

3.17.63.9.25.2  (03-31-2014)
Acquired Property (Ogden Only)

  1. The Federal Government may acquire title to real or personal property by bidding it in at the time of sale. The accounting section is responsible for:

    1. IPACing the funds to BFC using Treasury Account 200913.

    2. Using Treasury Account 20-3220 to credit one of the 2300 series.

  2. All other transactions including acquisition, subsequent redemption and subsequent sale, or other disposition of real or personal property are recorded in RRACS. Source documents are filed in the case file.

3.17.63.9.25.2.1  (03-31-2014)
Disposition of Seized Property by Acquisition (Ogden Only)

  1. The collection unit completes Form 2433 and Form 2436, Part 7b and forwards it to the accounting section, after disposing of the seized property. The accounting section is responsible for:

    1. Date stamping Form 2433 and Form 2436 forms upon receipt.

    2. Processing Form 2436 within ten calendar days from the receipt date.

    3. Preparing Form 2424 (debit and credit copy) with the dollar amount shown on Form 2436, Part 7B, using transaction code 700 for the primary amount.

    4. Entering the secondary and/or tertiary transaction codes, and the dollar amount for accruals and expenses shown on Form 2436, item 5.

    5. Journalizing the document information into RRACS.

    6. Attaching Form 2436 for debiting Form 2424.

    7. Filing Forms 2436 and 2424 in the open case file.

3.17.63.9.25.2.2  (03-31-2014)
Redemption of Real Property (Ogden Only)

  1. Real property acquired by the Government through bid-in or other means, may be redeemed under certain conditions as provided by the collection unit's IRM instructions. The technician is responsible for:

    1. Receiving the memo posting document (in duplicate) and identifying each redemption transaction (the taxpayer's account received credit for the bid-in value at the time of acquisition, any amount received through the redemption is deposited as revenue receipts). They are not applied to the taxpayer's account.

    2. Verifying the amount of redemption (excluding interest) shown on the memo posting document agrees with the related District Office Inventory record subsidiary file. Contact the originating office for resolution, when the amount and file are in disagreement.

    3. Using the acquired property window for inputting transactions relating to the redemption.

3.17.63.9.25.2.3  (03-31-2014)
Deferred Payments (Ogden Only)

  1. For remittances with offers from successful bidders, or payments from a deferred payment from the sale of acquired property, the technician uses SF 215-A and Form 1963 (to support the entry). Collection prepares and forwards a memorandum with an explanation. The technician is responsible for:

    1. Receiving the memorandum, as described above.

    2. Inputting the transaction to RRACS and the seized property sale account.

    3. Transferring deposit funds to the revenue receipt account for applying to the acquired property account when the proceeds from sale is received.

3.17.63.9.25.2.4  (03-31-2014)
Processing Total Payments (Ogden Only)

  1. When remittances from a sale of acquired property are received, the technician is responsible for:

    1. Completing SF 215-A.

    2. Depositing the dollar amount into the revenue receipts account.

    3. Crediting account 4220 (Service Center Suspense NMF) and debiting account 7100 (Acquired Property) using window 302 (Acquisition) in RRACS.

    4. Forwarding Form 813 (original and copy) for posting to the Service Center Control File (SCCF).

    Note:

    When posting journal entries to the acquired property account, if the payment is less than the recorded value of the acquired property, the technician inputs the difference as a loss. Consequently, if the payment is greater than the recorded value the technician inputs the difference as a profit.

3.17.63.9.25.2.5  (03-31-2014)
Processing Forfeitures (Ogden Only)

  1. The collection unit prepares and forwards a memorandum (in duplicate) to the accounting section for processing. The accounting section is responsible for:

    1. IPACing the amount forfeited to TAS 200913.

    2. Faxing a copy of the memorandum to BFC for processing with the IPAC.

    3. Routing the memorandum for posting and attaching to Form 1963.

  2. The RRACS unit journalizes the IPAC into RRACS and attaches the memorandum and Form 1963 to an IPAC source document.

3.17.63.9.25.2.6  (03-31-2014)
Disposition of Acquired Property Other Than By Sale (Ogden Only)

  1. Under certain conditions, property acquired by the Government in payment of taxes may be disposed of by survey action authorizing the write-off by assignment for administrative use, or by transfer to another Federal agency. Acquired property may be subject to loss due to theft or destruction, prior to disposition. The collection unit is responsible for:

    1. Authorizing the removal of property valuations from the general ledger accounts under the above conditions.

    2. Preparing and forwarding an instruction memorandum (in duplicate) to the accounting section for processing.

    3. Verifying the dollar amount stated in the memorandum agrees with the acquisition value in RRACS.

    4. For discrepancies, contacting the collection unit for adjustment.

3.17.63.9.25.2.7  (03-31-2014)
Prior Lien Holder (Ogden Only)

  1. An acquired property may have a prior lien-holder attached to it. The credit from the acquired property is not reversed. The collection unit must authorize the credit reversal using appropriate documentation. The collection unit is responsible for:

    1. Preparing and forwarding a memorandum (in duplicate) to notify the accounting section there is a prior lien-holder, and the property cannot be acquired.

    2. Reconciling the dollar amount with the acquisition value on F2439.

    3. Verifying the dollar amount stated in the memorandum agrees with the acquisition value on Form 2436.

    4. Contacting the collection unit for adjustment when there is a discrepancy with the dollar amount in the memorandum and acquisition value.

  2. The Accounting section verifies that the amount in the memorandum agrees with the acquisition value on the Form 2436. If there is a discrepancy, the technician contacts the collection unit for adjustment.

3.17.63.9.26  (03-31-2014)
Guam (PL 92-606) and Northern Mariana Islands (PL-241) Procedures (Austin Only)

  1. Internal Revenue Code, Section 7654, provides that net individual collections from Guam or Northern Mariana Islands (NMI) are credited to the Treasury of Guam or NMI.

  2. Taxpayers must file Form 5074 to report adjusted gross income of $50,000 or more with gross income of $5,000 or more derived from Guam or NMI sources.

  3. Form 5074 is transshipped to the Austin campus for centralized processing. After processing, the compliance section completes Form 5074, the appropriate section, indicating the net amount of tax due Guam or NMI.

  4. Compliance forwards Form 5074 to the accounting section. Accounting maintains a file and a list of completed Form 5074.

  5. Monthly, accounting is responsible for:

    1. Updating Form 5074 list with the name, SSN, and amount of tax due Guam or NMI from line 49 of Form 5074.

    2. Totaling the amount from the entire list.

    3. Verifying the list total with a separate summary from the Form 5074 on file.

  6. Quarterly, accounting is responsible for:

    1. Preparing the final lists.

    2. Verifying that all Form 5074s are included on the final lists.

    3. Transmitting the final lists and copies of Form 5074, in duplicate, to OS:CFO:FM:A:S in National Office. The list must be received no later than the 15th day following the last day of each quarter. Form 5074s received after the preparation of the final list are carried forward to the next quarter's list.

3.17.63.9.27  (03-31-2014)
Debtor Master File (DMF)

  1. The Debtor Master File (DMF) is now part of IMF.

  2. Internal Revenue Code (IRC) Sections 6402 (c), (d), and (e) require that a taxpayer's overpayment be applied to:

    1. Delinquent child support.

    2. Non-tax debts owed to Federal agencies.

    3. Delinquent state income tax obligations.

  3. Offsets occur after the IRS certifies a refund for payment by Fiscal Service (formerly FMS/BPD), before the refund is issued to the taxpayer.

  4. For additional information on the Treasury Offset Program (TOP), see also IRM 21.4.6, Refund Offset.

3.17.63.9.27.1  (03-31-2014)
Debtor Master File (DMF) Activity Reports

  1. The DMF generates activity reports as follows:

    1. By Agency, DMF01 (weekly) and DMF11 (monthly).

    2. By Campus, DMF02 (weekly) and DMF12 (monthly).

    3. By Sub-agency, DMF04 (weekly) and DMF14 (monthly).

3.17.63.9.27.2  (03-31-2014)
Debtor Master File (DMF) Transfer of Funds

  1. When transferring funds, the accounting section debits the ALC for the reversal (TC 897) amount, and credits the campus' ALC. When this occurs, the campus should ensure that the proper journalization is completed.

  2. Accounts Management debits Federal agencies accounts for reversals (TC 897) of offsets (TC 896) made prior to 01/11/99. The technician transmits the offsets and the related reversals, occurring after 01/11/99, to the Federal agencies using IPAC.

  3. The cut-off date for transferring funds using IPAC is the last day of the calendar month. However, RRACS processing continues to noon of the 2nd workday of the following month.

3.17.63.9.27.3  (03-31-2014)
Debtor Master File (DMF) Balancing Process

  1. For each cycle of activity, compare the following to ensure correctness:

    1. CADE 2 and BMF recaps of assessments, abatements, and other post-journalized documents.

    2. DMF recap tape.

    3. IPAC transmission through CARS.

  2. These totals should match. If the totals do not match, contact a tax analyst in HQ Submission Processing (SP) immediately for resolution and provide the following:

    1. Cycle number.

    2. Amount of the discrepancy.

    3. Transactions that are out of balance.

  3. HQ SP researches and initiates any corrective action required. The campuses are notified of any actions. The corrective action process takes approximately 12 cycles to complete.

  4. Weekly, reconciling transactions are recorded until the problem is resolved.

3.17.63.9.27.4  (03-31-2014)
Treasury Offset Program (TOP)/Debtor Master File (DMF) Manual Offset Reversal Transactions

  1. When a TOP/DMF manual offset reversal transaction is required, Accounts Management prepares Form 3809, and forwards the completed document to the accounting section. A transcript of the transaction and an explanation of the adjustment must be included on the form with supporting documentation. As a reference, the IPAC document reference number is included on Form 3809. If the offset reversal is for a DMF account, the technician must provide the agency and sub-agency code. If Form 3809 is not received in the accounting section for matching to IPAC transmission, the technician contacts HQ SP.

  2. The accounting section determines if Form 3809 is prepared correctly using the table below:

    Manual Offset Reversals
    If Then Accounting will:
    Form 3809 is prepared correctly, 1. Sort, batch, and number the Form 3809 by tax class.
    2. List Form 3809 on Form 813.
    3. Forward Form 3809(s) and Form 813(s) to RRACS for processing.
    Form 3809 is not prepared correctly, Contact Accounts Management for clarifications or corrections.

  3. The CFO notifies Fiscal Service, via email, requesting the manual reversal of a TOP/DMF l offset. Fiscal Service IPACs a credit to IRS using ALC 20096500, and faxes the taxpayer ID information to the CFO. The CFO credits the appropriate campus and emails a copy of the taxpayer ID information to the campus DBA.

  4. After the Campus receives the IPAC, the accounting section uses window 541 to:

    1. Debit Account 2910.

    2. IPACR receipts.

    3. Credit Account 4985, IPACR Suspense.

  5. Upon receipt of Form 3809 from Accounts Management, the accounting section is responsible for:

    1. Preparing a reconciliation sheet and journalizing the total amount using the RRACS Accounting Application window 400. See (c) below.

    2. Using window 469 to Debit 4985, Credit 6330, and reclassify to Debit 2410 and Credit 2910.

    3. Using window 400 to Debit 6330, and Credit the taxpayers' MF account in accordance with Form 3809 (example: IMF 4220). After journalizing Form 3809, release to Batching.

  6. Separating Form 3809.

  7. Retaining the debit Form 3809, reflecting Account 6330 with a copy of Form 813, as a source document for month-end balancing.

  8. Forwarding the credit Form 3809, reflecting the taxpayer account activity, and Form 813.

  9. Calling HQ SP after journalizing Form 3809 HQ SP then notifies the requester's office Form 3809 is processed. The requester's office monitors the taxpayers account on IRDS until the credit posts to the taxpayers account.

  10. Occasionally, a computer-generated reversal cannot occur. See also IRM 21.4.6, Refund Offset for exceptions.

3.17.63.9.28  (03-31-2014)
Statement of Differences (SOD)

  1. The Statement of Differences (SOD) is an electronic Form 6652 that is available through CARS from Fiscal Service. The Form 6652 lists all deposits and disbursements discrepancies from each campus by agency location code. It is used to identify, reconcile, and resolve differences between IRS deposits and collections as reported on the SF224 and Fiscal Service records.

  2. The SOD is available on CARS after Fiscal Service completes monthly balancing. When this information is available, ECC-MTB runs the DT/DV Match. Under the Deposit-in-Transit System, the depositing agency performs the detail audit. This is consistent from month to month following the report month. Prior to month-end processing, accounting balances the Form 6652 with Reports 035B and 035C.

  3. Within three workdays after the 18th of each month, the deposit and disbursement Reconciliation Reports are due to NHQ. The technician sends an email confirmation to HQ and files a copy of the email and each campus reconciliation report. The email confirmation document confirms the time and date the reconciliation report was sent and received by the HQ analyst. Each campus must report all deposit and disbursement discrepancies on the reconciliation report provided by NHQ. These reports provide the detail records that make up the difference reported by Fiscal Service with an explanation of the action taken to resolve each issue. The report must be faxed to the NHQ analyst at (202) 803-9691. The comprehensive history sheets must be available when requested from NHQ.

  4. The technician completes the information required on the reconciliation report using the following information:

    1. Audit Mo/Yr - From the DT/DV.

    2. DT/DV # - Voucher number from the DT/DV.

    3. Date Presented (Box 2 date) - OTCnet (formerly TGAnet) voucher date.

    4. Confirmed Date on Ticket/CIR - Confirmed date on OTCnet (or CIR) deposit ticket. Created date on an OTCnet (or CIR) debit voucher. Created date on an adjustment DT/DV.

    5. Date Received in RRACS Unit - Received stamp date on DT/DV.

    6. Treasury Amount - DT/DV/6652.

    7. IRS Amount - DT/DV/6652.

  5. The Reconciliation Report requires signatures of three campus representatives:

    1. Preparer.

    2. Reviewer.

    3. Certifying Officer (Accounting Operations Manager).

    Hard copy signatures should be kept on file at the campus. A typed version of the reconciliation report including the preparer, reviewer, and the certifying officer signatures should be emailed to CFO HQ analyst.

3.17.63.9.28.1  (03-31-2014)
Reconciliation of Deposit Differences

  1. The Form 6652 and RACS 017 (DT/DV Support List) are used to reconcile deposits/debit vouchers on the Statement of Differences Reconciliation Report. The technician is responsible for:

    1. Downloading from CARS, Form 6652 Information.

    2. Downloading from RRACS, the DT/DV Support list.

    Form 6652 shows the difference between the campus totals and the totals submitted through Fiscal Service. The RACS 017 report shows all deposits/debit vouchers journalized into the RRACS system (IRS) for the accounting period. The monthly DT/DV Support List identifies the items that support the Fiscal Service total.

  2. During the matching process, DT/DV Match compares the individual records stored in RRACS during routine processing with the deposit information processed by Fiscal Service monthly. Four reports are generated when ECC-MTB runs the DT/DV Match which are:

    1. DT/DV Match Treasury Records 035A.

    2. DT/DV Unmatched Treasury Records 035B.

    3. DT/DV Unmatched RACS Records 035C.

    4. DT/DV Match Error Report 035D.

  3. The Records and Report items listed in the table, in paragraph (2) above, should be identified and researched during the CIR process. See also IRM 3.17.63.9.15, Automated Deposit Records Confirmation. The technician maintains comprehensive history sheets noting actions taken, date of action, name of contact, and descriptive information regarding the action taken.

    Note:

    Error items do not appear on the unmatched reports.

  4. The RACS 035B (Unmatched Treasury Records) and RACS 035C (Unmatched RACS Records) reflect the deposit tickets and debit vouchers that, for various reasons, did not match during the month. The RACS 035B & 035C items must be verified against each other. Verify each item by matching the Treasury number and dollar amount. Check the deposit ticket from the RACS 035C under journal research to ensure they have been confirmed. If not, a manual confirmation journal must be done (211 windows). If there are offsetting debits and credits with the same Treasury number and money amounts, post 908 and 909 journals. The DBA posts the deposit tickets/debit vouchers under the 908 and 909 window (Reconcile); this deletes the items from the RACS 035 B & 035 C. The manager must review, initial, and date the listings before the DBA is able to post the 908 and 909 journals. Maintain a log for audit purpose on 908 and 909 journals.

    Note:

    Under message: Reference the original journal number.

  5. Deposit tickets dated the last day of the month may not be reported on CIR by the depository until the following month. These items will appear on the Statement of Differences and are generally an easily identified timing problem.

  6. Statement of Differences will be received monthly until differences are reconciled.

  7. All differences must be corrected. If RRACS input is correct, contact the financial institution or Fiscal Service for correction. If RRACS input is incorrect, the correction must be made on RRACS.

  8. Adjustment DT/DVs' prepared date is the date of the original deposit.

  9. The financial institution should be using the prepared date (and not the current date) when transmitting adjustment DT/DVs via OTCnet/CIR. In situations where the depository erroneously used the current date, contact Fiscal Service for corrective action. Fiscal Service will correct the date, as well as Doc-ID, and ALC, if necessary. The Fiscal Service contact fax number is (202) 874-8887.

  10. If items have aged over 90 days (audit month), fax a copy of the corresponding DT/DV and supporting documentation to the NHQ analyst.

  11. Deposits with aging confirm/create dates are at risk for adverse 90 day aging scorecard ratings and should be researched and resolved.

  12. The accounting technician/DBA uses the RACS 017 DTDV report (IRS) and the GOALS II Support Listing report (Treasury) to create the Statement of Differences Reconciliation Report. The reviewer (DBA or higher level personnel) should review the reports for accuracy and supporting backup documentation before signing or submitting the SOD to Headquarters office. The reconciliation report is verified by comparing it to the 035B and 035C reports prior to submitting to headquarters.

3.17.63.9.28.2  (03-31-2014)
TFS 6654/TFS 6655 (Now on CARS)

  1. To balance the undisbursed appropriation account trial balance, the technician researches the TAS on CARS. Fiscal Service balances the report of unavailable receipt transactions. The campus is not required to balance these reports.

3.17.63.10  (03-31-2014)
Disbursements

  1. This section contains detailed procedures for handling disbursements.

3.17.63.10.1  (03-31-2014)
Refund Disbursements

  1. Martinsburg-ECC prepares and certifies the voucher and schedule for payment via SPS for each campus. Taxpayers' refund data are electronically transmitted on a T-1 line to the Austin Revenue Finance Centers. Schedules are transmitted on SPS. The campus receives certified copies of the SPS print from ECC.

  2. The ECC generates BMF and IMF refunds for overpaid balances.

  3. ECC prepares the voucher and:

    1. Certifies the schedule for payment for each campus.

    2. Sends the control schedules to RCF.

    3. The RCF reviews daily - schedules transmitted by SPS and Taxpayer refunds transmitted on a T-1 line.

  4. After RFC processes the refunds, ECC prints the certified copy of the refund schedule from SPS and sends it to each campus.

  5. RRACS entries are made from the SPS prints. NTRR items and amount are input directly from tape.

  6. One copy is used for journalization and preparation of the monthly SF 224.

  7. The second copy is forwarded weekly to ECC at:
    Enterprise Computing Center/IRS
    250 Murall Dr., Mail Stop 1230, Attn: PVS Lead
    Kearneysville, WV 25430.

  8. Manual refunds are prepared for items when there is a need to expedite a refund. Procedures for processing manual refunds are in:

    1. IRM 21.4.4, Manual Refunds.

    2. IRM 3.17.79, Accounting Refund Transactions.

  9. The documents used for refund disbursements are:

    1. MF SF 1166 or SPS with Form 813, Part 2.

    2. NMF SF 1166 with related documents (Form 2021, if refund from a NMF account, or Form 1331, if refund from an abatement).

    3. Form 3818 with Form 3245.

    4. SF 1081.

3.17.63.10.1.1  (03-31-2014)
Master File Manual Refunds

  1. The MF manual refunds procedures are:

    1. Balance Form 813, Part 1, IMF and BMF, with applicable SF 1166 or SPS.

    2. Compile line item information by area, items, principal, and interest for each SF 1166 or SPS, and list for input to the NTRR.

    3. Enter SF 1166 or SPS data into RRACS. A record is created for each schedule number. Confirmation or RFNDMATCH must match this schedule number. The refund schedule number must be entered exactly as on the SF 1166 or SPS.

    4. Make entries to SCCF suspense account amount from the tape run on applicable Form 813.

3.17.63.10.1.2  (03-31-2014)
Non-Master File SF 1166/SPS

  1. Non-Master File (NMF) refunds are issued from:

    1. Credit balances on NMF accounts.

    2. Abatement schedules (Form 1331).

    3. Full paid returns.

    4. Credits in general ledger accounts, such as Account 6800, Excess Collections, or Account 4620, Unidentified Remittances.

  2. When a refund comes from a NMF account, RRACS prints the NMF Recap Report. Entries are made from SF 1166 or SPS for proper appropriation account, and from source documents for proper NMF status account or general ledger account.

  3. RRACS journal entries are posted issuing data from SF 1166 and SPS report. The data used is the:

    1. Appropriation account.

    2. NMF status account.

    3. General ledger account

  4. For Forms 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts, and Form 843s, Claim, the credit is established on an a NMF account. This credit is journalized from Account 6560.

3.17.63.10.1.3  (03-31-2014)
Refunds From Miscellaneous Funds

  1. Refunds are issued from Miscellaneous Funds for:

    1. Treasury General Fund.

    2. Oil Spill.

    3. Anti Drug.

    4. Informant Rewards.

  2. The SF 1166 or SPS report indicates the miscellaneous fund used for the refund. RRACS journal entries are posted using data from SF 1166 and SPS report. The data used is the:

    1. Appropriation account.

    2. General ledger account

3.17.63.10.1.4  (03-31-2014)
Refund of Deposit Funds

  1. ) Refunds from the Deposit Fund Account 20X6879 cover:

    1. Rejected or withdrawn offers-in-compromise.

    2. Surplus proceeds from the sale of seized property.

    3. Deposits received with offers of prospective bidders incident to the sale of acquired property.

    4. Excess miscellaneous deposits.

3.17.63.10.1.5  (03-31-2014)
Territorial Refunds (Military/Civilian Cover-Overs and Additional Child Tax Credit)

  1. When a territory issues refunds for credits to U.S. citizens residing in the U.S. territory, the U.S. Government reimburses the territory for certain components of the refund.

  2. The NHQ CFO sends a letter certifying ACTC or Cover-Over payment and a copy of the IPAC to Ogden campus. All supporting documentation is sent to the campus via secured email.

  3. Ogden issues the refund to Guam, Northern Mariana Islands, or American Samoa by same day FEDWIRE payment.

3.17.63.10.2  (03-31-2014)
Refund Reversals

  1. The documents received for refund reversals are:

    1. SF 1098, Schedule of Cancelled or Undelivered Checks.

    2. SF 1184, Accomplished Refund Cancellation Schedule.

    3. SF 1185, Schedule of Unavailable Check Cancellation Credits.

    4. SF 1081, Voucher and Schedule of Withdrawals and Credits.

  2. SF 1081 will also be received from Resources Management division for relief of losses. A reclassification is necessary to increase receipts (Account 21XX) and decrease or credit refund appropriations (Account 2410).

3.17.63.10.2.1  (03-31-2014)
SF 1098, Schedule of Cancelled or Undelivered Checks

  1. SF 1098 may have an input document, Form 3245, or the form may indicate a tape was forwarded to ECC, and journalization will be made to IMF or BMF. If Form 3245 is received, Form 813 (2-part) should be associated.

  2. Entry will be made from SF 1098 for appropriation amount, and from Form 813 (2-part) or tape for SCCF suspense account.

  3. If SF 1098 indicates tape was posted directly to MF, entries will be made from SF 1098 only. A cycle number is required and it must agree with the cycle number on the RACR received from ECC.

3.17.63.10.2.2  (03-31-2014)
SF 1184, Accomplished Refund Cancellation Schedule

  1. SF 1184 will be received with input documents, Form 3245, and Form 813 (2-part). Form 813, Part 1, and Form 3245 will be forwarded to Batching for processing. Part 2 will balance with SF 1184 amount. Input will be made from SF 1184 and duplicate Form 813.

3.17.63.10.2.3  (03-31-2014)
Miscellaneous Refund Check Cancellation

  1. Deposit fund refund checks which are canceled will be posted from the SF 1098 or SF 1184.

  2. General Fund, Off-Shore Oil Fund, and Anti-Drug Special Fund refund checks which are canceled will be posted from the SF 1098 or SF 1184 and reclassified.

3.17.63.10.2.4  (03-31-2014)
SF 1185, Schedule of Unavailable Check Cancellation Credits

  1. SF 1185 may have an input document, Form 3245, or the form may indicate a tape was forwarded to ECC, and journalization will be made to IMF or BMF. If Form 3245 is received, Form 813 (2-part) should be associated.

  2. Entry will be made from SF 1185 for appropriation amount, and from Form 813 (2-part) or tape for SCCF suspense account.

  3. If SF 1185 indicates tape was posted directly to MF, entries will be made from SF 1098 only. A cycle number is required and it must agree with the cycle number on the RACR received from ECC.

3.17.63.10.2.5  (03-31-2014)
SF 1081, Voucher and Schedule of Withdrawals and Credits

  1. As part of Treasury's CARS, SF 1081s are reported as receipts and disbursements on the SF 224.

  2. Systemic difficulties may prevent the return of credits via TRACS and a refund check is outstanding or corrections to GOALS/IPAC transmissions are necessary. In these situations, credit is returned to IRS Budget Clearing Account via SF 1081, or 1081 EDP Voucher and Schedule of Withdrawals and Credits. The SF 1081 is accompanied by an SF 1081 listing which provides individual items by taxpayer identification numbers. Refund Inquiry, if appropriate, initiates a recertified check to the taxpayer in cases where the refund is not automatically issued from Master File (TC 846) (See Figure 3.17.79-91 and Figure 3.17.79-92).

  3. Accounting logs incoming SF 1081s. Data that should be recorded in the log are:

    1. SF 1081 number.

    2. Dollar ($) amount.

    3. Type of charge (debit or credit).

    4. Item count.

    5. Received date.

  4. Verify that:

    1. The Agency Location Code is accurate and the charge is intended for that Submission Processing Campus.

    2. All taxpayer information is provided.

    3. All items are for tax refunds.

  5. If discrepancies are identified, contact the Fiscal Service Accounts Branch at (202) 874-7920.

3.17.63.10.2.6  (03-31-2014)
Agency Transfers Form 1081 JV Increase, JV Decrease

  1. Agency transfer windows 236 (JVINC) and 239 (JVDEC) are used to record transfers of funds between IRS and other government agencies. Source documents include SF 1081s not transferred through IPAC.

  2. Use the following criteria to determine if the SF 1081 data is reportable on the SF 224 report:

    1. SF 1081 is reportable when funds are disbursed from IRS to another agency, except when paid to Check Claims. Check Claims reports SF 1081 on their SF 224, charging and crediting Treasury Budget Clearing Account (20F3880.09).

    2. SF 1081 is not reportable when funds are received from another government agency.

  3. Journalize the SF 1081 to Treasury General Ledger account 4970 (TAS 20F3880.09) prior to taxpayer research.

  4. Balance Form 813, Part 2, with SF 1081 and input into RRACS.

3.17.63.10.3  (03-31-2014)
Intra-Governmental Payment and Collections Disbursements/Receipts (IPACD/R)

  1. Payments and collections transferred to and from and ALC are generated by the IPAC system.

  2. IPAC R (receipts) are:

    1. IRS campus receives payments from another agency.

    2. IRS campus sends a collection to another agency.

  3. IPAC D (disbursements) are:

    1. IRS campus receives a collection from another agency.

    2. IRS campus sends a payment to another agency.

  4. The receiver TAS on all IPACs must be verified before entering into RRACS. The rule is:

    1. If an agency sends a payment to IRS, the TAS/BETC (Business Event Type Code) should be 20F3885.11/COLLBCA in the receiver section.

    2. If an agency sends a collection to IRS, the TAS/BETC should be 20X0903/DISB in the receiver section.

  5. If IRS receives an IPAC with an incorrect TAS in the current accounting period, return the IPAC to the sender in the current accounting period.

  6. If IRS receives an IPAC with an incorrect TAS from a previous accounting period, make a pen and ink change on the SF 224 to move the funds to the correct TAS in the current accounting period.

3.17.63.10.4  (03-31-2014)
Intra-Governmental Payment and Collection Disbursements (IPACD) /Form 3813

  1. Form 3818 will be received with posting documents, Form 3245, Form 813. Part 1, and the document will be sent to Batching for processing. After assuring Form 813 balance, entries will be made. Confirmed date must be entered on Form 3818.


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