- 3.17.63.1 Overview
- 3.17.63.2 References
- 3.17.63.3 Federal Government Accounting Requirements
- 3.17.63.4 Functional Responsibilities
- 3.17.63.5 Redesign Revenue Accounting Control System (RRACS)
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This handbook describes the accounting procedures for the Redesigned Revenue Accounting Controls System (RRACS). It also covers the responsibility for maintaining a system of accounting and internal controls. These controls are necessary to assure compliance with all administrative and legal requirements of the Internal Revenue Service (IRS), the Treasury Department, and the Government Accountability Office (GAO).
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The following sections list different kinds of references that will be helpful when using the IRM.
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The following is a list of commonly used acronyms.
ACRONYM DEFINITION AIS Automated Insolvency System ALC Agency Location Code ANMF Automated Non Master File AORR Area Office Remittance Register BFC Beckley Finance Center BMF Business Master File BPD Department of the Treasury, Bureau of Public Debt CADE Customer Account Data Engine CDDB Custodial Detail DataBase COIC Centralized Offer-In-Compromise CRL Control Record List CSCO Compliance Services Collections Operations DCF Dishonored Check File DDIA Direct Debit Installment Agreements DFR Deposit Fund Record DLN Document Locator Number DMF Debtor Master File DMRS Deposit Message Retrieval System DMS Debit Management Section Doc-id Document Identification Number DOJ Department of Justice DPS Daily Posting Summary DT Deposit Ticket DV Debit Voucher DWR Daily Wire record ECC Enterprise Computing Center consists of : ECC-DET (Detroit), ECC-MTB (Martinsburg), and ECC-MEM (Memphis) EFT Electronic Funds Transfer System EFTPS Electronic Federal Tax Payment System ELF Electronic Filing System ELVIS Electronic Verification and Image Services EO Exempt Organizations EOD End of Day EOMF Exempt Organizations Master File EP Employee Plans EPCF Electronic Payment Control File FBA Fund and Budget Clearing Account Record FBAR Foreign Bank Account Records FDCR FRB Day Classification Report FDS FEDWIRE Deposit System FMS Financial Management Service FOD Foreign Operations District FPLP Federal Payment Levy Program FRB Federal Reserve Bank FRC Federal Records Center FTD Federal Tax Deposit GAO Government Accountability Office GMF Generalized Mainline Framework GTRL Good Tape Release List GUF Generalized Unpostable Framework GWA Government Wide Accounting HHS Department of Health and Human Services IDRS Integrated Data Retrieval System IMF Individual Master File IPAC Intra-Governmental Payment and Collection System IRA Individual Retirement Account IRC Internal Revenue Code ISRP Integrated Submission and Remittance Processing JE Journal Entry JV Journal Voucher MF Master File NHQ National Headquarters NMF Non Master File NMI Northern Mariana Islands NTRR Net Tax Refund Report OCSE Office of Child Enforcement OIC Offer-In-Compromise OMB Office of Management and Budget RACR Reciprocal Accounting Control Record R&C Receipt and Control RFC Regional Finance Center PCC Paper Check Conversion PFIC Passive Foreign Investment Company RPS Remittance Processing System RFC Regional Finance Center RRB Railroad Retirement Board RRT Railroad Retirement Taxes RS Reconciliation Sheet SCCF Service Center Control File SFDCR Subsequent FRB Day Classified Report SITLP State Income Tax Levy Program SJ Source Journal SPS Secure Payment System TAS Treasury Account Symbol TDA Taxpayer Delinquent Account TDCS Tape Data Control Sheet TEP Tape Edit Processor TFCS Treasury Financial Communications System TGA Treasury General Accounting TGANet Treasury General Account Deposit Reporting Network TOP Treasury Offset Program TRACS Treasury Receivable Accounting and Control System TROP Treasury Refund Offset Program URF Unidentified Remittance File VI Territory of U.S. Virgin Islands XSF Excess Collection File
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Below is a list of IRMs referenced in this IRM.
NUMBER TITLE 1.15.2 Records Control Schedule for Campuses 3.0.167 Losses and Shortages 3.5.17 Federal Tax Deposit System 3.8.45 Manual Deposit Process 3.17.10 Revenue Receipts (Dishonored Check File and Unidentified Remittance File) 3.17.41 Accounting and Operating Reports 3.17.46 Automated Non-Master File Accounting 3.17.50 Submission Processing RRACS Procedures 3.17.79 Accounting Refund Transactions 3.17.80 Working and Monitoring Category D, Non-Rebate Erroneous Refund Cases in Accounting Operations 3.17.243 Miscellaneous Accounting 3.30.123 Processing Timeliness: Cycles, Criteria & Critical Dates 21.4.4 Manual Refunds 21.4.6 Refund Offsets 25.6 Statute of Limitations
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The following is a list of forms commonly used in revenue accounting and referenced in this IRM.
NUMBER TITLE Form 23C (RACS 006) Summary Record of Assessment/Assessment Certificate SF 215-A or -C Deposit Ticket SF 224 Statement of Transactions 514-B Credit Transfer Voucher Form 656 Officer-In-Compromise Application Fee Form 783 Remittance Register Form 784 Recap of Remittances Form 813 Document Register Form 813-A Recap of Document Registers Form 843 Claim for Refund & Request for Abatement Form 1034-A Public Voucher SF 1081 Voucher and Schedule of Withdrawals & Credits SF 1098 Schedule of Cancelled or Undelivered Checks Form 1120PC U.S. Corporation Income Tax Return 1166OCR Paid Refund Schedule 1184 Accomplished Refund Cancellation Schedule 1185 Schedule of Unavailable Check Cancellation Credits Form 1331 Notice of Adjustment Form 1331-B Notice of Adjustment (not on MF) Form 1963 Collection Register Form 1983 Deposit Fund Record-Property Sales and Deposits Form 2158 Credit Transfer Voucher Form 2162 (RACS 025) Summary of Assessment Certificates Issued Form 2162 (RACS 025A) Summary of Assessment Certificates Issued for Fiscal Year Ending Form 2188 (RACS 024) Voucher & Schedule of Overpayment and Overassessments Form 2221 Schedule of Collections Form 2236 Deposit Fund Record-Miscellaneous Deposit Funds Form 2276 Collateral Deposit/Release Record Form 2284 FTD Bank Deposits (Advice of Credit) Form 2285 Concurrent Determination of Deficiencies Form 2424 Account Adjustment Voucher Form 2433 Notice of Seizure Form 2436 Seized Property Sale Report Form 2515 Record of Offer-in-Compromise Form 3177 Notice of Action for Entry on MF Form 3210 Document Transmittal Form 3244 Payment Posting Voucher Form 3245 Posting Voucher-Refund Cancellation or Repayment Form 3289 Authorization for Release of Magnetic Tape File Form 3460 Transmittal Form Form 3465 Adjustment Request Form 3552 Prompt Assessment Billing Assembly Form 3753 Manual Refund Posting Voucher Form 3809 Miscellaneous Adjustment Voucher Form 3813 Accomplished Refund Cancellation Schedule Form 3997 Reconciliation of General Ledger Accounts Form 4028 SCCF Adjustment Record (Format Code 216) Form 4506 Request for Copy of Tax Return Form 4710-CG Automated Offer-in-Compromise Record Form 4830 IDRS Posting Document Form 4861 NMF Block Summary Form 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands Form 5147 NMF-IDRS Transaction Record Form 5344 Examination Closing Record Form 5461 Report of Action Under Public Law 93-647 SF 5515 Debit Voucher Form 5526 FTD Adjustment Action Request Form 5804 (FRB) Day Classified Report Balancing Proof Form 5805 Subsequent Day Classified Report Balancing Proof Sheet Form 6008 Fee Deposit for Outer Continental Shelf Oil Form 6009 Quarterly Report of Fees Due on Oil Production Form 6168 General Ledger Reconciliation with MCC RACR Form 6652 Statement of Difference for Deposit or Disbursement Transactions Form 8164 Transmittal Replacement Form 8166 Input Reconciliation Sheet Form 8167 Supplemental Input Reconciliation Sheet Form 8485 Assessment Adjustment Case Record Form 8758 Excess Collections File Addition Form 13479 COIC Remittance Tracking Report
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The following accounting control reports can be generated on demand.
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The month-end reports are produced from the Month-End Reports menu during EOM processing, except for Report 019A, SF 224 Supplemental (FTD), which is under Print on the Reports main menu.
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Online journal research is done on an as-needed basis.
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A detailed description of each report, including the usage and distribution, begins after the listings.
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RRACS reports will be retired to the FRC, as indicated in IRM 1.15.2.
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The following are the daily reports.
RRACS REPORT # REPORT NAME Via RRACS Window List of Unprocessed Assessment Certificates 001 Daily Posting Summary 003 Daily General Ledger Trial Balance 006 Summary Record of Assessments 007 153 Funds control Section General Ledger Branch (FTD DAILY WIRE) 012 NTRR current Month Balancing 014 Revenue Receipt Report 024 Voucher and Schedule of Overpayments & Overassessments (F2188) 037 SC Revenue Receipts Balancing Report 043 Future Trial Balance 072 DT Classification Report 125 NTRR Posting Summary (Daily Batch Run) Electronic Data Transfer Posted to RRACS
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The following are the monthly reports.
REPORT # REPORT NAME 004 Monthly Trial Balance 010 Unconfirmed Deposit Report 011 Unconfirmed FTD Report 014 Revenue Receipts Classification Summary 017 Deposit Tickets & Debit Vouchers Reported on SF 224 018 Statement of Transactions, SF 224 Statement of Transactions Supplemental Report for Refunds Account 20X0903 018A Statement of Transactions, SF 224 IPAC 018B Statement of Transactions, SF 224 Residual 019 SF 224 Statement of Transactions, Supplemental Report for FTDs 022 Anti-Drug Special Fund Liability Report 023 Net Tax Refund Report-Submission Processing Campus/For ALC/Field Office (Month Ending and Fiscal Year to Date) 025 F2162 Summary of Assessments 027 Fund Balancing Account 031 Confirmed Disbursement 050 Net Tax Refund Comparison Report 051 General Ledger Account Details 072 DT Classification 127 Aged Recirculating 128 Informant Reward 129 Photocopy Fee 130 IPACR Suspense 131 Erroneous Refund 135 Area Office Seized, Acquired & Collateral Inventory Detail 136 Area Office Offer-in-Compromise Detail 137 Area Office Miscellaneous Deposit Refund 138 IPACD Suspense 139 Insolvency Suspense 142 Credit Transfer Out 144 PFIC Suspense 577 Loss/Shortage 1140 Deposit Activity (4900)
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The following are the fiscal year-end reports.
REPORT # TITLE 025A FY 2162 Assessments 032 Cumulative Trial Balance
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Below are the miscellaneous reports.
REPORT # TITLE 019 SC Open Daily Wire List 023B NTRR Detail 044 NTRR Suspense 051S Single Sub Account by Account 126 EFTPS Error (Reprint only) 134 NTRR Report by State 143 EFTPS Activity Report 145 SF 224 Detail Report 3441 GUF Report 35-41
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Below are the batch posting reports.
REPORT # TITLE 035A DTDV Match Treasury Records 035B DTDV Unmatched Treasury Records 035C DTDV Unmatched RACS Records 035D DTDV Match Error Report 124A Matched Disbursement Records 124B Recirculating Treasury Record 124C Unmatched RACS Disbursement Records 124D Refund Match Error Records 1134 Match CASHLINK Records 1135 CASHLINK Recirculating Records 1136 Unmatched RACS CASHLINK Records 1137 CASHLINK Error Report
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These are additional reports that are referenced in revenue accounting.
REPORT # TITLE DCF03 1710 Account Transaction Register DCF05 DCF Applications for IMF/BMF EOD16 IDRS PJ Recap FTD 77-41 Revenue Receipts Classification Summary FTD 51-41 Daily Reclassification Report GMF 15-45 Transaction Release Summary GUF 53-42 Revenue Receipts Control Sheets-Nullified Unpostables IMF/BMF GUF 53-40 Unpostable Control Report ISRP 0542 RRPS General Ledger Account Number List-Journal Total Report SCF 11-41 Adjustment Control Record List Items with Control Record Source Code J SCF 11-47 Control Record Renumber Reclassification Summary SCF 11-51 Tape Control Record List SCF 11-52 Control Data Recap-Good Block Proof SCF 13-40 Revenue Receipts Control Sheets ((RRCS) IMF/BMF TDA 55 Error Report TDA 5540 Run Controls Report URF03 Transaction Register URF05 URF Applications for IMF/BMF 5199 A RACR 6168 Current Month Report
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This report summarizes each accounting transaction that successfully posted to, and updated, the database. This listing will be considered the transaction journal for accounting purposes, and the permanent record for research, audit trails, etc.
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No data will post to the database without being assigned a journal number. This includes each window entry, generation of a Summary Record of Assessment, abatement report, or electronic data transmission, etc.
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The following will be included for each transaction:
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Window number.
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Journal number.
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Accounting date.
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Operator code.
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Debit account and amount.
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Credit account and amount.
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Doc-id.
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Item count (for assessments and net tax refund purposes only).
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Total journal count
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Audit trail message.
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This report is produced during EOD processing.
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To ensure an adequate audit trail, the daily posting summary will include pen & ink reversal and correction journal numbers next to the original journal number.
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This report shows the daily balances in each general ledger account. The report includes each account number and name. Each general ledger account will also reflect the sum of all debit and credit transaction amounts posted during the current month, and the net difference.
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This report is produced during EOD processing. It may also be produced online or in hard copy separately from the EOD procedures, if necessary. To generate the report online, select Trial Balance menu, List, and then the List option from the sub-menu, Display Trial Balance window.
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After the report is generated, review the totals. If an amount appears in the net amount column, the general ledger is out of balance. Notify the DBA so corrective action can be initiated. An account in reverse status will be indicated by an asterisk next to the account number.
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This list identifies all unprocessed assessment certificates, and should be reviewed online daily to determine which assessment certificates must be processed.
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In order to ascertain the correctness of the data entered into RRACS, utilize this online information to balance the assessments to the source documents before the Summary Record of Assessment is generated.
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The assessment date and assessment type will be displayed for each current record that has not yet been generated. To review these assessments, select Assessment main menu, and then select the Review option.
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Review the information and take the necessary action to generate any summary records where the assessment date equals the current date.
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The summary record provides details of the assessment data by type of tax, and if the assessment was current or deficiency. Assessments are broken down into five types: Regular (R), Jeopardy (J), Quick (Q), Prompt (P), and CADE (C). Jeopardy assessments record the principal amounts against individual taxpayers. The following data can be reviewed online for each assessment type and assessment date:
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Tax class.
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Items related to the tax class.
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Tax amount.
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Penalty amount.
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Interest amount.
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Identification as current or deficiency.
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The total items, tax, penalty, and interest are summarized for total current assessments and total deficiency assessments.
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The current and deficiency item and amount fields related to each tax class are added together under tax class summary.
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If the assessment is a Jeopardy, the data related to the principal taxpayers and amounts are required. The number of principal taxpayers will be the sum of current and deficiency item counts.
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The audit trail is printed for each summary record. This includes the Doc-id, DLN, or F8166 recap number in the DLN column, and the account date.
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To generate the report, select Review from the Assessment main menu, then select the Assessment option, desired assessment type, and assessment date.
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The report must be signed by the Assessment Officer on the date the assessment is made, as outlined in IRM 3.17.63.20. The certification statement is included in the printed report. At least one person at each campus must be assigned the responsibility of reviewing all certificates for timely entry of the assessment officer's signature and date. The responsible employee will initial the certificate after validation. This practice should be accomplished daily in case statutes are involved.
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Monday is the regularly established assessment date for all MF assessments. The regular assessment date for CADE will be daily. In addition, a daily summary record for manual assessments may be prepared. Summary Records of Assessments for Monday consist of the following certificates:
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Regular Assessments: SC Recaps IMF , BMF, and NMF regular weekly assessments and CADE daily.
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Daily Assessments: Prompt, Quick, Jeopardy.
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When RRACS is unavailable, all campuses must use the F23C, Manual Summary Record of Assessment, under Forms and Publications on the IRWEB. No other version should be used.
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Enter the detail data by type, tax class, the total amounts of current assessments of tax and penalty, and the total amounts of interest.
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Enter detail data by tax class for deficiency tax and penalty, interest, and item count.
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Total the entries on each certificate horizontally and vertically.
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The date of the certification and signature of the Assessment Officer are entered where indicated.
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List all audit trail information in Section 6 of F23C. This can consist of DLN, F8166 numbers, recap information, etc.
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The assessment data must be entered into RRACS as soon as possible.
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Use the following procedures for correcting errors on the certificate:
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When a journal error is discovered prior to generating the certificate, the erroneous journal must be reversed by the DBA and re-input.
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When a journal error is discovered after the generation of the certificate, but on or prior to the 23C date (regardless if signed or not), reverse the 23C journal, and then reverse the original journal. Re-post the assessment correctly and generate a new certificate.
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When a journal error is discovered after the 23C date, make sure the statute date has not expired. On the current or future 23C date, post the reverse of the original journal. Then post the assessment correctly.
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In all of these instances, the original posting number should be annotated in the message text of the re-input journal, for audit trail purposes.
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On a weekly basis, ECC will electronically transmit the assessment data to ECC-DET from the weekly computer-generated SC Recap. ECC will transmit CADE SC Recap daily.
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Regular and Quick assessments may be pulled weekly. Quick assessments should be pulled daily, if a specific and immediate assessment date is requested or required. Prompt assessments should be pulled daily. Jeopardy and Termination assessments should be pulled immediately after input to the assessment windows. Jeopardy assessment certificates generally contain assessments for only one entity.
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The information will be generated by FRB number and will reflect the batch day and subsequent day classifications processed through the FTD system. It will also include confirmed FTD DT/DV information as well as unconfirmed debit vouchers totals.
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Daily wires may be generated or viewed online on a single bank basis, or extracted for all FRB's serviced by the campus as prescribed below.
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The daily wire must be verified prior to pulling. This includes verification of the tax class totals.
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If more than one day batch is received for an FRB, each day batch must be processed separately. The window input and the report extracted for the earliest day batch must be completed prior to inputting the second day batch.
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The report is generated as follows:
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FRB NumberEach FRB serviced by the campus.
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Batch DayDate of FDCR. Reported here are the total of all confirmed FTD deposit ticket amounts related to the same FRB number.
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The next line includes all confirmed adjustment deposit ticket amounts for that batch date or prior, for the same FRB number specified.
Note:
When an adjustment DT/DV is prepared to wash a previous error, and neither the adjustment nor the original DT/DV is reported on CASHLINK, the wire must be adjusted to omit these amounts. When a manual DT/DV is received, see the DBA to determine if a pen and ink change to the wire is required.
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Batch DateDate of FRB Day Classified Report. Reported here are the total of all confirmed FTD debit vouchers amounts related to the same FRB.
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The next line includes all confirmed adjustment debit voucher amounts for that batch date or prior, for the same FRB number specified.
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The total of all FTD DT/DVs reported in items (b) through (e) must agree with the total classified (tax classes 18, plus amounts in unclassified TAS 20F3820, and unconfirmed debit vouchers TAS 20X6879).
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The net amount is the confirmed deposit ticket and adjustment deposit ticket totals, minus confirmed debit vouchers and adjustment debit voucher totals.
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Class 1 = Withholding classified amounts posted from the classified reports and reclassification reports for batch dates equal to or less than the batch date specified for each FRB specified. This total minus credit adjustment amounts plus confirmed adjustment deposit tickets identified in (c) above are reported on this line.
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Class 2 = Individual income classified amounts posted from the classified reports and reclassification for batch dates equal to or less than the batch date specified for each FRB specified.
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Class 3 = Corporation classified amounts posted from the classified reports and reclassification report for batch dates equal to or less than the batch date specified for each FRB specified.
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Class 4 = Excise tax classified amounts posted from the classified reports and reclassification report for batch dates equal to or less than the batch date specified for each FRB specified.
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Class 7 = Tax on carriers classified amounts posted from the classified reports and reclassification report for batch dates equal to or less than the batch date specified for each FRB specified.
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Class 8 = Federal unemployment tax classified amounts posted from the classified reports and reclassification report for batch dates equal to or less than the batch date specified for each FRB specified.
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20F3820(XX) = The in-house unclassified and non-receipt unclassified amounts for that specific batch date record, less the amounts reported in items (h) through (m) above and the debit voucher adjustment amounts. Add to this, the deposit ticket adjustment amounts for each subsequent day batch for batch dates equal to or less than the batch date requested for the same FRB specified.
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20X6879(XX) = The debit voucher adjustment amounts for each record related to a batch day or subsequent day equal to or less than the batch date and specific FRB number requested less the computed amount in (e) above.
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If the net total of FTD DT/DV amounts is equal to the net total classified amounts, the program will continue. If not, an error message will appear and a correction will have to be made. The program will then update the DT/DV records as reported on the daily wire.
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20F3820(XX) CUM = Total of all in-house unclassified and non-receipt unclassified amounts where the batch date is equal to or less than the batch date specified and the FRB is the bank specified.
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20X6879(XX) CUM = Total of all unconfirmed adjustment debit voucher amounts related to a batch date equal to or less than the batch date requested and the FRB # is the bank specified.
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This will be repeated for each FRB specified. Due to PATAX, only one FRB will be reported to Treasury (FRB 08St. Louis). RRACS will combine the other daily wires into one report. This is the only wire that should be sent to Treasury.
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On the last bank processed, the date, campus name, and a signature line for the Accounting Operation Manager will appear.
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To view the report online, select the FTD icon and Daily Wire menu option.
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The daily wire will be signed by the Accounting Operation Manager, or those with the proper delegation of authority to perform the duties of the Operation Manager. Care in the delegation of authority is necessary to ensure there is awareness of control of inventories and timeliness of reports, at the branch level. The Operation Manager is ultimately responsible for anyone given the delegation of authority to perform his/her duties. Therefore, the Operation Manager must perform periodic reviews to ensure that the control of inventories and timeliness of reports guidelines have been adhered to.
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The daily wire will be e-mailed to FMS with 'IRS WIRE (date sending) (service center)' within the subject line. It will be transmitted to FMS by each campus to be received no later than 8:30 AM., EST on the first work day after posting the FTD Day Batch. The RACS Function will prepare a Daily Wire to Treasury reflecting all classified FTD for a given FRB and FRB Batch Day from the SCCF report printout (Reference 3.5.17.6.9(S)), three work days following a FRB Batch Day. Exception: Accounting is unable to post and generate the DWire within the FTD time frames, a no activity daily wire must be transmitted to FMS by each campus no later than 8:30 A.M., EST.
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The Treasury fax number available for transmission is: (202) 874-9984. This number may be used between the hours of 7:00 AM and 5:00 PM, EST. Confirmation of receipt must be done no later than the morning after transmission. There is no longer any other equipment being used to receive fax transmissions outside of the systems and numbers mentioned above.
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The daily wire is only generated by the FTD processing campuses.
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The daily wire will have current disposition requirements.
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This report shows the future balances in each general ledger account. The report includes each account number and name. Each general ledger account also reflects the sum of all debit and credit transaction amounts posted during the current month, and the net difference.
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The future General Ledger Trial Balance is produced during EOD processing. This report may also be produced online or in hard copy separately from the EOD procedures, if necessary. To generate the report online, select Trial Balance menu option, List and then the List option from the sub-menu (Display Trial Balance Window).
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After the report is generated, review the totals. If an amount appears in the net amount column at the bottom of the report, the general ledger is out of balance. Notify the DBA so corrective action can be initiated. An account in reverse status is indicated by an asterisk next to the account number.
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This report will show the fiscal year-to-date cumulative balance in each general ledger account, and the general ledger classification totals.
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The Monthly General Ledger Trial Balance is produced during EOM processing, but may also be generated at any time during the month. To generate the report, select the Reports main menu and the Monthly Trial Balance Report from the month-end sub-menu.
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After the report is generated, review the totals. If an amount appears in the general ledger totals, net amount column, the general ledger is out of balance. The DBA should perform corrections to the database.
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An asterisk will appear next to an account in reverse balance status. An account in reverse status must be expeditiously resolved. A Reverse Status Report explaining the reverse status condition must be faxed to Reverse Status Report Analyst or e-mailed to & CFO RRACS-HQ, no later than the 4th workday of the new month. The Reverse Status Report should indicate in the header "Attachment for M-TRIAL," the month it is for, and the campus name.
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This report should include:
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Every account that is in reverse status.
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A clear and detailed explanation.
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Money amount(s).
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Other information that will help identify the item(s) such as Doc-ids, cycle, etc. Note: If the reverse status was caused by many items, then list the total amount with the explanation.
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If there is more than one explanation for one account, list them separately with the appropriate money amount for each.
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How long this particular item(s) has caused this reverse status and what action has been taken to fix the problem.
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The correctness of the Monthly General Ledger Trial Balance must be certified, and the certified copy should be kept in the campus' GAO file. The authority for certification of this report can be designated by the Campus Director, but not below the Operation Manager.
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This report summarizes the classification of revenue receipts using entries from general ledger receipt account series 2100 and 2200. The report provides a breakdown of revenue receipts by tax class for current month, and cumulative to date. FTDs are broken down by DT/DV entries, plus good tape releases to ECC.
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The information included in this report is as follows: Tax Classification Regular Deposits:
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Withholding tax current month and cum to date.
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Individual income tax current month and cum to date.
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Corporation income tax current month and cum to date.
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Excise tax current month and cum to date.
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Estate and Gift tax current month and cum to date.
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Carriers tax, CTA, current month and cum to date.
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Unemployment tax, FUTA, current month and cum to date.
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Total regular deposits current month and cum to date.
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Tax Classification FTD TEP Classification:
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Withholding tax current month and cum to date.
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Individual income tax current month and cum to date.
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Corporation income tax current month and cum to date.
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Excise tax current month and cum to date.
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Carriers tax, CTA, current month and cum to date.
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Unemployment tax, FUTA, current month and cum to date.
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Total FTD TEP classification current month and cum to date.
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Total Revenue Receipts reported = (2) plus (3) cum amounts.
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Tax Classification FTD Wire Classification:
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Withholding tax current month and cum to date.
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Individual income tax current month and cum to date.
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Corporation income tax current month and cum to date.
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Excise tax current month and cum to date.
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Carriers tax, CTA, current month and cum to date.
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Unemployment tax, FUTA, current month and cum to date.
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Total FTD wire classification current month and cum to date.
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Total to SF 224 current month and cum to date.
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Total difference between SF 224 and Revenue Receipt Report, current month and cum to date.
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This report will be produced during EOM processing, but may be generated separately for research purposes. To generate the report, select the RRACS Report main menu and the Revenue Receipt Summary Report from the month-end sub-menu.
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This report is a listing of the DT/DVs used in support of the monthly SF 224. The listing is generated to provide a tool for matching DT/DVs against the Treasury's Statement of Differences and for isolating any discrepancies. All DT/DVs entered during the current accounting period that have not been previously reported will be included on this listing based on preparation date. For each DT/DV, the following information will be provided:
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ALC.
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Preparation date.
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Treasury number.
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Doc-id.
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DT or DV amount.
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Each debit voucher amount will be posted as a credit figure. In addition, the records will be sorted by preparation month and after each month, a net total (deposit tickets minus the debit vouchers) will be generated. These totals should agree with the amounts in Section III of the SF 224.
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The total number of deposit tickets will be listed.
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The total amount of deposit tickets will be listed.
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The total number of debit vouchers will be listed.
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The total amount of debit vouchers will be listed.
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The net total DT/DVs will be listed.
In addition, these database records are modified so they can be differentiated from those not yet reported.
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This report is produced during EOM processing, but can be reviewed anytime throughout the month by selecting the Reports main menu, then the Month-End and DT/DV Support Listing menu option.
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As stated above, the listing will be used to reconcile the F6652 received from Treasury.
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This monthly statement is used to report a detailed account classification of collections, refund disbursements, refund check cancellations, and transactions processed for various field offices and reflected in Treasury accounts. SF 224 serves as the basis for control accounting and reporting by Treasury, and for audit by GAO.
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The report is broken down into three sections. Section I shows the amount for each appropriation fund or receipt account, the receipts and revolving fund repayments, and net disbursements. Section II shows the payment transactions accomplished during the month. Section III shows the total deposit activity for the month.
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This report will automatically be generated in EOM processing, but may be generated separately, by selecting the Reports main menu, then selecting SF 224 on the Month- End menu.
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The GWA automated SF 224 program is an online data entry system. A terminal with telecommunications capabilities must be used for this transmission. The terminal will be used to connect with FMS and access GWA to enter the SF 224 data to transmit to Treasury.
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In order to gain access to the system, account numbers and passwords must be obtained from FMS after completing and submitting an Enterprise Security Administration System (ESAAS) request form. Fax mail form to the Financial Management Service, GOALS Customer Support Staff.
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The Help Desk is available by telephone or e-mail for any connectivity problem or other information needed. The hours are Monday Friday 7:00am 5:30 pm EST.
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The SF 224 PC system known as Gateway provides a cost-effective and easy-to-use link between the agencies personal computers and the main GOALS database. The Gateway software provided to the agencies by FMS allows all sections of SF 224 data to be entered and balanced off-line on a PC with easy-to-use formatted screens, and then sent to the centralized GOALS database.
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The STAR program (GOALS II) will not accept a TAS with a point under the 5XXX series for disbursement money. GOALS II WILL ONLY RECOGNIZE THESE SYMBOLS WITH THE EXTENSIONS AS RECEIPTS. (For example, OIC User Fees are entered as receipts under 20X5432.4, but as disbursements it would be entered only as 20X5432.) If there is more than one disbursement, they will need to be added together and then entered under 20X5432. (For example, disbursements under 20X5432.1, 20X5432.3, and 20X5432.4 would be added together and entered under 20X5432.)
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SF 224 must be transmitted on or before 12:00 noon LOCAL TIME ZONE on the second workday of the new month.
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Any additional adjustment(s) to Section III of SF 224, (showing the correct month/year of DT/DVs that did not fit on your SF 224 when it was entered into GOALS) must be faxed to FMS on the 2nd workday of the month.
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After preparing and submitting SF 224 according to procedures, agencies can submit a supplemental SF 224, if needed, by the 3rd workday. If a supplemental is needed, contact RRACS NHQ to have this supplemental application available on GOALS. The supplemental SF 224 does not replace the original SF 224, but is used to make adjustments to it. Supplementals will not be available after the 3rd workday, unless requested by FMS. If a supplemental is requested beyond the 3rd workday it will cause a Treasury yellow or red scorecard.
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All copies of SF 224 must be signed by the Campus Director, or his/her designee, as it reflects the Campus Director's accountability. A signed copy of SF 224 will be retained at the campus for use by GAO in its site audit.
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All pen and ink changes must have back up documentation to support these changes and be kept behind the SF224. This should be retained at the campus for use by GAO in its site audit.
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The SF 224, Statement of Transactions, Supplemental Report for Refunds is generated at the end of SF 224, RACS Report 018. It summarizes the refunds for principal appropriations account 20X0903 by tax class. The following sub-class prefixes are used for each tax class. The amount reported for individual income, withholding and FICA will be contra to the total of all prefixed amounts.
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Corporation tax = Sub-class prefix 03.
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Excise tax = Sub-class prefix 04.
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Estate tax = Sub-class prefix 05.
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Gift tax = Sub-class prefix 05.
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Railroad Retirement Tax Act = Sub-class prefix 07.
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Federal Unemployment Tax Act = Sub-class prefix 08.
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Individual income, withholding and FICA = No Sub-class prefix.
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-
For reporting purposes this data will be extracted from the NTRR current principal fields for each ALC.
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(03)20X0903 = Current principal for Line Codes 6168.
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(04)20X0903 = Current principal for Line Codes 7185.
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(05)20X0903 = Current principal for Line Codes 4145.
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(05)20X0903 = Current principal for Line Codes 4650.
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(07)20X0903 = Current principal for Line Codes 5155.
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(08)20X0903 = Current principal for Line Codes 5660.
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20X0903 = Total of the above line codes. This amount posts as a credit.
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Validate the report by comparing the amounts to the NTRR consolidated current month's figures for the appropriate tax classes.
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This report supplements the monthly SF 224. It is now a requirement for the FTD sites to transmit a supplemental SF 224 on GWA on the 3rd workday of the month on or before 12:00 noon LOCAL TIME ZONE. However, FMS may request that an agency submit supplemental reporting after the 3rd workday, if required. If one is required by FMS after the 3rd workday, NHQ will contact RRACS in the campus.
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The following data will be generated for the appropriation fund or receipt account:
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200101 = Withholding amounts.
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200110 = Fiduciary income amounts.
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200111 = Corporation amounts.
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200152 = Excise amounts.
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200130 = Tax on carriers amounts.
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200121 = Federal unemployment amounts.
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20F3820.X (where X = service campus code) = the total of the above classified amounts subtracted from zero.
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Once the classifications have been reported, the database will be modified to distinguish these records from others still not reported.
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This report will be transmitted to FMS through GWA.
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If you are having any connectivity or password problems call FMS Help desk at (202) 8748270.
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All copies of the SF 224, Supplemental Report, must be signed by the Campus Director or his/her designee, as it reflects the Director's accountability, and a signed copy must be retained at the campus for use by GAO in its site audit.
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If a Supplemental SF224 for FTDs is not transmitted to Treasury on the 3rd workday of the new month, you must have supporting documentation approving and providing the reason for not taking such action.
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The Anti-Drug Special Fund Liability Report lists the adjustments used to transfer monies to and from the Anti-Drug Special Fund Account. This report also shows the refund amounts to state and local law enforcement agencies for reimbursement claims.
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At the end of each month's accounting period, a copy of this report will be forwarded to Exam.
-
Exam will confirm the amounts transferred to and from the Anti-Drug Special Fund Account, disbursements made to law enforcement agencies for the current month, and the cumulative to-date balance.
-
Exam will contact Accounting if discrepancies are noted. Reconciliation of any difference will require a joint effort between both areas.
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This report provides the net total of confirmed refunds issued by line numbers, tax class, and type of refund for each ALC serviced by the campus. Refunds that are initially confirmed but not classified are reported under ALC 9999, Line 2. NTRR information is captured through window entry or electronic data transmission. The window series that captures data for the NTRR under ALC 9999 are the 2XX, 4XX and 5XX to journalize the following data:
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Miscellaneous Receipts Refund repayments for principal and interest are posted to Line 2.
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Refunds Principal (20X0903) and interest (20X0904) are posted to Line 2.
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Refund Reversals Refund reversals are posted to Line 2, principal and interest.
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Refund Confirmations Principal (20X0903) and/or interest (20X0904) are posted to Line 2 under principal from the confirmation copies of SF 1166.
-
Unidentified Remittance Miscellaneous Fund Applications. Applications from Unidentified that were for refund repayments of principal and/or interest are posted to Line 2 under principal.
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Fund Reclassification. Reclassification of funds between refund principal and/or interest or another symbol is posted to Line 2 .
-
SFs 1081 and Journal Vouchers Those having appropriation symbols 20X0903 and/or 20X0904 are posted to Line 2.
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-
Upon classification of a refund via window or refund match, the amount is transferred from ALC 9999, Line 2 to the appropriate ALC and tax classification. The files will load, but will not update, the database until the confirmation journal posts and releases it. The report is broken down into current month and cumulative to date. Separate reports will be generated.
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For each ALC, the appropriate types of refunds are listed by tax class. Each line entry on the report includes the line name, current principal items and amount, current interest items and amount, and current total of principal and interest amounts. In addition, within each tax class, the total items, principal and interest amounts are computed for each type of return. After a tax class is computed, the total tax class is also computed. Withheld individual income and FICA:
-
Form 941 - Lines 11 through 15.
-
Form 942 - Lines 16 through 20.
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Form 943 - Lines 21 through 25.
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Form 1042 - Lines 26 through 30.
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Total withholding - Lines 11 through 30.
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Individual income - Lines 1 through 7.
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Form 1041 - Lines 31 through 35.
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Form 1065 - Lines 36 through 40.
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Total individual income - Lines 1 through 7 and 31 through 40.
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Corporation income - Lines 61 through 68.
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Excise - Lines 71 through 85.
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Estate tax - Lines 41 through 45.
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Gift tax - Lines 46 through 50.
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Railroad retirement tax - Lines 51 through 55.
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Federal unemployment tax - Lines 56 through 60.
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Grand total all regular refund - Lines 1 through 7, 11 through 68 and 71 through 99. Line 9 is used as a memo entry for individual journalization for SUPER EFT refunds and will be captured and reported in Line 2.
-
-
The Line-No-Class and Line-Name-Class are as follows:
Line # Tax Class Major MFTs Type of Refund Description and TCs 1 2 30,20,22 Ind Inc PY Refund of overpayments from original settlement of prior year tax return (Forms 1040, 1040A, and 1040EZ.) A prior year refund is one occurring after the beginning of the 10th month after the tax period ending date. 2 2 30,20,22 Ind Inc CY Refund of overpayments from original settlement of current year tax return (Forms 1040, 1040A, and 1040EZ). A current year refund is one occurring within and including the 9th month after the tax period ending date. 3 2 30,20,22 Ind Inc Aud Adj Refund of tax return resulting from audit adjustment with a 47 document code (other than TC 305 or 309). Forms 1040, 1040A, and 1040EZ. 4 2 30,20,22 Ind Inc DP Adj Refund of tax return resulting from data processing adjustment with a 54 document code (other than TC 295 or 299). Forms 1040, 1040A, and 1040EZ. 5 2 30,20,22 Ind Inc DP Tenta-
tive Carry BackRefund of tax return resulting from DP Adjustment of a carryback or a tentative carryback claim - TC 295 or 299 with transaction date later than TC 305 or 309. Forms 1040, 1040A, and 1040EZ. 6 2 30,20,22,69 Ind Inc Other Refunds from Forms 1040, 1040A, and 1040EZ resulting from causes other than lines 1-5, or 7 (includes a math error correction). 7 2 30,20,22 Ind Inc Aud TCB Refund of tax return resulting from an audit adjustment of a carryback or tentative carryback claim - TC 305 or 309 with a transaction date later than TC 295 or 299. Forms 1040, 1040A, and 1040EZ. 8 Re-
served9 Ind Inc EFT CY MEMO Line 10 Re-
served11 1 01,17 941 PY Refund of employment tax from prior years. 12 1 01,17 941 CY Refund of employment tax overpayment on Form 941 for current year returns. 13 1 01,17 941 DP Adj Refund of employment tax return resulting from data processing adjustments. 14 1 01,17 941 Aud Adj Refund of employment tax return resulting from audit adjustments. 15 1 01,08,17,55 941 Other Refund of employment tax return resulting from causes other than Lines 11-14, from penalties and form 8804, e.g., when a return has not been filed for the tax period. 16 1 04,18,11 942 PY Refund of employment tax overpayment on prior year Form 942. 17 1 04,18 942 CY Refund of employment tax overpayment on current year Form 942. 18 04,18 942 DP Adj Refund of employment tax overpayment resulting data processing adjustments. 19 1 04,18 942 Aud Adj Refund of employment tax return resulting from audit adjustments 20 1 04,18 942 Other Refund of employment tax return resulting from causes other than Lines 16-19. 21 1 11,19 943 PY Refund of employment tax overpayment on prior year Form 943. 22 1 11,19 943 CY Refund of employment tax overpayment on current year Form 943. 23 1 11,19 943 DP Adj Refund of employment tax return resulting from cases other than Lines 21-24. 24 1 11,19 943 Aud Adj Refund of employment tax return resulting from audit adjustments. 25 1 11,19 943 Other Refund of employment tax return resulting from causes other than Lines 21-24. 26 1 12 1042 PY Refund of overpayment from prior year Form 1042. 27 1 12 1042 CY Refund of overpayment from current year Form 1042. 28 1 12 1042 DP Adj Refund of Form 1042 overpayment resulting from data processing adjustments. 29 1 12 1042 Aud Adj Refund of Form 1042 overpayment resulting from audit adjustments. 30 1 12 1042 Other Refund of Form 1042 overpayment resulting from causes other than Lines 26-29. 31 2 05,21 1041 PY Refund of overpayment resulting from prior year Form 1041. 32 2 05,21 1041 CY Refund of overpayment resulting from current year Form 1041. 33 2 05,21 1041 DP Adj Refund of Form 1041 overpayment resulting from data processing adjustments. 34 2 05,21 1041 Aud Adj Refund of Form 1041 overpayment resulting from audit adjustments. 35 2 05,21,69 1041 Other Refund of Form 1041 overpayment resulting from causes other than Lines 31-34. Refund of Form 8697. 36 2 06,35 1065 PY Refund of overpayment resulting from prior year Form 1065. 37 2 06,35 1065 CY Refund of overpayment resulting from current year Form 1065. 38 2 06,35 1065 DP Adj Refund of Form 1065 overpayment resulting from data processing adjustments. 39 2 06,35 1065 Aud Adj Refund of Form 1065 overpayment resulting from audit adjustments. 40 2 06,35 1065 Other Refund of Form 1065 overpayment resulting from causes other than Lines 36-39. 41 5 52,53 706 PY Refund of estate tax overpayment from prior year. 42 5 52,53 706 CY Refund of estate tax overpayment from current year. 43 5 52,53 706 DP Adj Refund of estate tax overpayment resulting from data processing adjustments. 44 5 52,53 706 Aud Adj Refund of estate tax overpayment resulting from audit adjustments. 45 5 52,53,77,78 706 Other Refund of estate tax overpayment resulting from causes other than Lines 41-44. 46 5 51,54 709 PY Refund of gift tax overpayment from prior year. 47 5 51,54 709 CY Refund of gift tax overpayment from current year. 48 5 51,54 709 DP Adj Refund of gift tax overpayment resulting from data processing adjustments. 49 5 51,54 709 Aud Adj Refund of gift overpayment resulting from audit adjustments. 50 5 51,54 709 Other Refund of gift tax overpayment resulting from causes other than Lines 46-49. 51 7 09,71,72 CTI PY Refund of railroad retirement tax overpayment from prior year. 52 7 09,71,72 CTI CY Refund of railroad retirement tax overpayment from current year. 53 7 09,71,72 CTI DP Adj Refund of railroad retirement tax overpayment resulting from data processing adjustments. 54 7 09,71,72 CTI Aud Adj Refund of railroad retirement tax overpayment resulting from audit adjustments. 55 7 09,71,72 CTI Other Refund of railroad retirement tax overpayment resulting from causes other than Lines 51-54. 56 8 10,80 940 PY Refund of federal unemployment tax overpayment from prior year. 57 8 10,80 940 CY Refund of federal unemployment tax overpayment from current year. 58 8 10,80 940 DP adj Refund of federal unemployment tax overpayment resulting from data processing adjustments. 59 8 10,80 940 Aud Adj Refund of federal unemployment tax overpayment resulting from audit adjustments. 60 8 10,80 940 Other Refund of federal unemployment tax overpayment resulting from causes other than Lines 56-59. 61 3 02,23,31,32,33,34,38 Corp PY Form 1120-Original Settlement-Refund of prior year tax return without remittance, where refund exceeds remittance amount, or where refund is equal to or less than amount of remittance received with return. 62 3 02,23,31,32,33,34,38 Corp CY Form 1120-Original Settlement-Refund of current year tax return without remittance, where refund exceeds remittance amount, or where refund is equal to or less than amount of remittance received with return. 63 3 02,23,31,32,33,34,38 Corp DP Adj Form 1120-Refund of tax return from data processing adjustments with a 54 document code (other than TC 295 or 299). 64 3 02,23,31,32,33,34,38 Corp Aud Adj Form 1120-Refund of tax return from audit adjustments with a 47 document code (other than TC 305 or 309). 65 3 02,23,31,32,33,34,38,69 Corp Other Form 1120-Refund resulting from causes other than Lines 61-64, 66-68. 66 3 02,23,31,32,33,34,38 Corp DP TCB Form 1120-Refund of tax resulting from data processing adjustments on a carryback or tentative carryback claim-TC 295 or 299 with a transaction date later than TC 305 or 309. 67 3 07 Corp REMIC Form 1066-Refund of tax resulting from F1066, U.S. Real Estate Mortgage Investment Conduit Income Tax Return. 68 3 02,23,31,32,33,34,38,39 Corp Aud TCB Form 1120-Refund of tax return resulting from an audit adjustment of a carryback or tentative carryback claim-TC 305 or 309 with a transaction date later than TC 295 or 299. 69 Re-
served70 4 Alcohol fuel Credit for alcohol used as fuel. 71 4 03,45 EX HTF Fuel Farm Use (gaso-
line)Gasoline, Off Highway, and used on farm, F8849 with F4136. 72 4 03,45 EX HTF Exempt Use (gaso-
hol)Gasohol Alcohol mixtures, F4136, Gasohol Claims: Interest allowed if it takes over 20 days to process. F8849 Quarterly Claims by F1065 Partnerships with F4136. 73 4 30,45 EX HTF Non-
Hwy/
Other (diesel)Diesel Fuel Public Law 95-618, Off-Highway Business Use. 74 4 03,45 EX HTF Comm.Fishing (special motor fuel) SMF on F8849 claims with F4136 Public Law 95-618 (1-1-79) 75 4 02,05,21,22,30,
32-34,
44,67EX HTF Taxicab Fuel Qualified Diesel-Powered Highway Vehicle Purchase, F4136. 76 4 03,45 EX HTF Buses Diesel Fuel-Public Law 95-618 (1-1-79) F8849 Claims with F4136. Intercity, Local or School Buses, and Off Highway Business Use. 77 4 03, 45 EX AATF Mfgrs. Tax Gasoline exempt from tax being mixed with Alcohol. 78 4 03, 45 EX AATF Retls. Tax Airport and Airway gasoline F8849 Claims with F4136. 79 4 03, 45 EX Other Aviation fuel Aviation Fuels used for commercial Use, F4136. 80 4 03, 45 EX AATF Aircraft Use Tax Passenger Ticket Tax Law Expired 12-31-1995. 81 4 EX Alcohol Repealed 8-23-88. Final TXPD 8809. 82 4 40, 41 EX Tobacco IRS numbers other than 3X 83 4 03, 45 EX Retail Retailers' excise tax if the largest liability refunded is Group 1 (Abstract numbers 9-13) in comparison with Group III (all other abstract numbers not designated.) 84 4 03, 45 EX Mfgrs. Excise tax refund if the largest liability is Group II (abstract numbers 32-49). 85 2 55 Assess-ment of Misc. Penal-
tiesRefunds resulting from non-return related civil penalties. Refund of Form 8278. 3 13 Refunds resulting from non-return related civil penalties. Refund of form 8278. 86 0-6 29 IRA Benefit Plans Refunds on Form 5329. 0 74 IRA Benefit Plans Refunds on Forms 5330, 5301, 5303. 6 74 IRA Benefit Plans Refunds on Forms 5307, 5310, 5500, 5500C. 6 76 IRA Benefit Plans Refunds on Form 5330. 87 3, 6 33 Exempt Organi-zations Refunds on Form 990-C. 3, 6 34 Exempt Organi-zations Refunds on Form 990-T. 4 67 Exempt Organi-zations Refunds on Form 990EZ. 4, 6 67 Exempt Organi-zations Refunds on Form 990. 88 4, 6 36 U.S. Fiduci-ary Inc. Estates & Trusts Refunds on Forms 1041 and 1041A. 4, 6 37 U.S. Fiduci-ary Inc. Estates & Trusts Refunds on Form 5227. 4, 6 57 U.S. Fiduci-ary Inc. Estates & Trusts Refunds on Form 5227 and 6069. 6 89 U.S. Fiduci-ary Inc. Estates & Trusts Refunds on Form 8612. 89 4, 6 44 Private Found. Refunds on Form 990PF. 90 1 16 945 PY Form 945 Return settlement for prior period. F945 on BMF at 1-1-94. 91 1 16 945 CY Form 945 Return settlement for current period. 92 1 16 945 DP Adj Form 945 DP Adjustment. 93 1 16 945 Aud Adj Form 945 Audit Adjustment. 94 1 16 945 Other Form 945 Other. 95 4, 6 50 Chari-
ties Excise TaxRefunds on Form 4270. 6 66 96 4 63 Tax on Wager-ing Refunds on Form 11C. 4 64 Refunds on Form 730. 6 94 Refunds on Form 11. 96 Refunds on Form 11C. 97 Refunds on Form 730. 97 6 81 Foreign Busi-
nessRefunds on Form 926. 98 6 56 Black Lung Refunds on Form 990BL. 57 Refunds on Form 6069/5227. 99 4 3 Other Refunds on Form 720. 60 Refunds on Form 2290. 6 45 Refunds on Form 720. 93 Refunds on Form 2290. 46 Refunds on Form 5734. 70 Refunds on Form 5811. 27 Refunds on Form 8725. -
Additional information regarding the line number explanations can be found in IRM 3.17.41.
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The NTRR program can be run at any time during the month. To generate the NTRR, select the Reports main menu and choose the NTRR on the Month-End sub-menu.
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This report will be maintained in the campus as a permanent record of the net tax refunds.
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When the report is produced, review the consolidated current month report to ensure the grand total all refunds matches the net total of account symbols 20X0903 and 20X0904 reported on SF 224. The NTRR will also agree with the balances in General Ledger Accounts 2410, 2420, 5100, and 5200. The computations also generate from a program called NTRR Trial Balance which is generated at the end of each day.
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In addition, verify the data on SF 224, Statement of Transactions Supplemental Report for Refunds Account 20X0903, as prescribed in IRM 3.17.63.2.4.17.
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The report must be signed by the Operation Manager.
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This report represents a consolidation of all assessment certificates prepared each month. It provides a breakdown by tax classes for current and deficiency assessments. It also provides an audit trail of assessment certificates and principal taxpayers included in the report. All assessment certificates that were posted for the month will be listed on this report.
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This report will be produced during EOM processing but may be generated separately for research or statistical purposes. To generate the report, select the RRACS Report main menu, and F2162 from the Month End sub-menu.
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For each tax class under current assessments print the related items, tax amount, penalty amount, and interest amount related to General Ledger Accounts 6110 through 6182, identified as current.
-
Compute total current assessments by adding current items from all tax classes combined, current tax from all tax classes combined, current penalty from all tax classes combined, and current interest from all tax classes combined.
-
Use the same methodology for total deficiency assessments as above.
-
Print offshore oil data items and penalty related to General Ledger Account 6320, Offshore Oil Account.
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Assessment Summary Current Month.
-
For each tax class compute the combined totals of current and deficiency items and amounts for tax, penalty, and interest.
-
Compute total regular assessments by combining all the current item fields (for current and deficiency) for all tax classes, except offshore oil spills. Combine current amount fields for current and deficiency tax, penalty, and interest for current and deficiency, for all tax classes except offshore oil spills.
-
Print offshore oil spills data for current oil spill items and penalty amounts.
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Compute total monthly assessments by adding oil spill items and penalty amounts to total items and amounts from (6)(b).
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-
Assessment Summary Year-to-date.
-
Withheld individual income and FICA reports the cumulative item count and total amount.
-
Individual income-other reports the cumulative item count and total amount.
-
Corporate and excess profits reports the cumulative item count and total amount.
-
Excise reports the cumulative item count and total amount.
-
Estate and Gift reports the cumulative item count and total amount.
-
Tax on carriers reports the cumulative item count and total amount.
-
Federal unemployment tax reports the cumulative item count and total amount.
-
Total yearly assessments reports the sum of cumulative item counts and amounts from all tax classes.
-
Offshore oil spills reports the cumulative item count and penalty amount.
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Audit trail.
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Assessment certificates list each certificate number issued for the current month. This list contains the date and sequence number, and is listed in sequence number order.
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Principal taxpayers lists the item count, principal tax amount, and assessment date for each Jeopardy assessment reported in the current month.
-
-
For each tax class under current assessments, print the related cumulative items, tax, penalty, and interest amounts.
-
Compute total cum assessments as follows:
-
Items include the sum of all cumulative items from all tax classes, with the exception of oil spills.
-
Tax includes the sum of all cumulative tax amounts from all tax classes.
-
Penalty includes the sum of all cumulative penalty amounts from all tax classes, with the exception of oil spills.
-
Interest includes the sum of all cumulative interest amounts from all tax classes.
-
-
Use the same methodology for total deficiency assessments as above.
-
Print offshore oil data cumulative items and cumulative penalty amounts.
-
Assessment Summary Fiscal year combines the cumulative deficiency and non-deficiency items, and tax, penalty, and interest amounts for and by each tax class.
-
The total of the assessment summary-fiscal year is summarized.
-
Offshore oil spills items and cum penalty amounts are summarized.
-
Total fiscal year assessments are calculated. Deficiency and non-deficiency cumulative item counts for all tax classes, including oil spills, are added together. Deficiency and non-deficiency cumulative tax, penalty, and interest cumulative amounts, including oil spills, are added together.
-
-
Principal taxpayers included in this report combines the principal deficiency and non-deficiency cumulative items and tax amounts.
-
This report provides the details for the suspense amount on the NTRR (RACS Report 023) for the fiscal year. Suspense amounts are monies not spread on the NTRR.
-
The total of this report must match the suspense total on the NTRR at month end. Before pulling month-end reports ensure no confirmed refunds are on this report.
-
If confirmed refunds are on the report, research the refund and ensure the spread information Doc-id matches with the refund Doc-id.
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The Informant Claim Reward Report provides a list of the rewards by case number, date, schedule number, and amount.
-
This report is produced monthly. The report lists the number of cases established, closed, and adjusted for the current month.
-
At the end of each month's accounting period, a copy of this report should be forwarded to the Operation Manager in Exam. Note: Only Ogden will be working Informant Claims.
-
This report lists photocopy fee transactions by deposit, cancellation, reclass, and refunds. Each transaction is listed by Doc-id, prepared date, and amount.
-
This report is produced monthly. The net total is reported on SF 224 under TAS 20X6877. This total agrees with the DTRIAL, Account 2340.
-
At the end of each month's accounting period, a copy of this report should be forwarded to the Return and Income Verification Services Unit Manager (RAIVS) at the campus. Also fax a copy to the National RAIVS Analyst.
-
This report tracks IPAC receipts by document number, that are waiting to be applied. The IPACR Report lists IPAC receipts by Accounts 4970, 4975, and 4985. Each transaction is listed by Doc-id, beginning balance, adjusted amount, and current balance.
-
This report is produced monthly. The current month activity equals the current balance on the Daily Trial Balance Report.
-
This report helps the Erroneous Refund Unit track erroneous refunds by Doc-id. The Erroneous Refund Report lists erroneous refunds by Accounts 1530 (court cases) and 1540 (non-court cases). Each transaction is listed by Doc-id, date, beginning balance, adjustment amount, and current balance.
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This report is produced monthly. The current month activity equals the current balance on the Daily Trial Balance Report.
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This report supports the Area Office Inventory Summary Report. It provides a detailed list of each individual record in the Deposit Fund Liability Account 4720, and the area office inventory accounts for a particular area office.
-
This report is separated first into area office, then subtitles, such as acquired property, collateral held, etc., and finally on Doc-id (each one shows a total item count and amount).
-
Each record in this Inventory Report lists each Doc-id in order, original preparation date, and balance that is in open status.
-
Deposit Fund Liability Account 4720 should equal the total proceeds from sales of seized property.
-
Area Office Inventory Accounts.
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Seized Property - For each area requested, on each item that is related to general ledger Account 3300, print the Doc-id, the preparation date, and the inventory amount.
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Total Seized Property - Items - For each area requested, total each Doc-id that is considered open and is related to General Ledger Account 3300. Amount - For each area requested, total all inventory amounts that are considered open and are related to General Ledger Account 3300.
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Use the same methodology for the Account 7100, Acquired Property, and Account 3200, Collateral Held, as in above 5 a and b.
-
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This report should be produced and issued monthly to the appropriate areas (one that maintains the account and to area technical advisors). A response (verification) is required for the reports issued March 31, and September 30.
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Send copies of the Area Office Inventory Report to the appropriate area technical advisors with a two way memo requesting confirmation or noted discrepancies. It is not necessary to send the entire report to each area.
-
The area technical advisors will reconcile all discrepancies relating to collateral held, seized property, and acquired property.
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Responses, either agreeing to the Area Office Inventory Report or reconciling any discrepancy, should be forwarded to Accounting within 30 days after receiving the listing. Accounting will ensure that all responses have been received, and will complete reconciliation procedures not more than 60 days after the listing was issued.
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Each month, area technical advisors will provide a status report to the campus on all sale proceeds inventory records that are unresolved for 90 days or more from the prep-date. Technical advisors are to respond back to the campus within 10 days of receiving the report.
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This report will be disposed of one year after each semi-annual verification.
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This report supports the Area Office Inventory Detail Report. It provides a detailed list of each individual record in the Deposit Fund Liability Account 4710 and the area office inventory accounts for Brookhaven, Cincinnati, or Memphis.
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Deposit Fund Liability Account - Total OICs - Lists each Doc-id in order, original prepared date, and balance that is in open status (this report should equal Account 4710).
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This report should be produced and issued monthly to the appropriate areas (the one that maintains the account, and to BSC and MSC Collections). The report will be sorted in area office order, and then Doc-id order.
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Collection will reconcile all discrepancies relating to OICs, as required on a monthly basis. A response (verification) is required for the reports issued March 31 and September 30. To generate the report, select the Reports main menu and then the OIC Inventory Detail Report from the Month-End sub-menu.
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Send copies of the OIC Inventory Detail Report to Collection with a twoway memo requesting confirmation or noted discrepancies.
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Responses, either agreeing to the inventory report or reconciling any discrepancy, should be forwarded to Accounting within 30 days after receiving the listing. Accounting will ensure that all responses have been received, and will complete reconciliation procedures not more than 60 days after the listing was issued.
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This report will be disposed of one year after each semi-annual verification.
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This report supports the Field Inventory Detail Report. It provides a detailed list of each individual record in the Deposit Fund Liability Account 4730, and the miscellaneous deposits funds for each field.
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Total Miscellaneous Deposit Funds lists each Doc-id in order, original prepared date, and balance that is in open status (this report should equal Account 4730).
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The report will be sorted in field office order, and then in Doc-id order.
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This report should be produced monthly and issued to the area that maintains the F2236, and quarterly to the Resident Agent in Charge (formerly known as Chief of Criminal Investigation), or any other office concerned according to case history, in order to ascertain what disposition should be made of the payments. A response (verification) is required for the reports issued March 31, and September 30.
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The area maintaining the miscellaneous deposits will issue a two-way memo to the Resident Agent in Charge. The memo will include taxpayers name, EIN/SSN, tax class, tax period, and amount. Sufficient space should be reserved for a remarks column used for insertion of notations by the office concerned. Responses should be returned to this area within 30 days.
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Responses, either agreeing to the inventory report or reconciling any discrepancy, should be forwarded to Accounting within 30 days after receiving the listing. Accounting will ensure that all responses have been received, and will complete reconciliation procedures not more than 60 days after the listing was issued.
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This report will be disposed of one year after each semi-annual verification.
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This report tracks IPAC disbursements (by Doc-id) waiting to be applied. The IPACD Report lists IPAC disbursements by Accounts 4970, 4975, and 4985. Each transaction is listed by Doc-id, beginning balance, adjusted amount, and current balance.
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This report is produced monthly. The current month activity equals the current balance on the Daily Trial Balance Report.
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This report tracks insolvency receipts by document number that are unclassified, and waiting to be applied to the correct tax classes. This report lists the receipts in the Suspense Account 4625. Each transaction is listed by Doc-id, beginning balance, adjusted amounts, and current balance.
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This report is produced monthly. The current month activity equals the current balance on the Daily Trial Balance Report.
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This report tracks revenue credit in transit to campuses (by Account 4900), by Doc-id, by debit and credit. The Doc-id format is XXXX-XX-YR-XX (Sequence number-SC Transferred Into-Year-SC Transferred From). See IRM 3.17.243.
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This report is produced monthly. The current month activity equals the current balance on the Daily Trial Balance Report.
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This report tracks PFIC receipts by document number that are unclassified, and waiting to be applied to the correct tax classes. This report lists the receipts in the Suspense Account 4626. Each transaction is listed by Doc-id, beginning balance, adjusted amounts, and current balance.
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This report is produced monthly. The current month activity equals the current balance on the Daily Trial Balance Report.
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This report should be sent to the LMSB Unit that works the PFIC cases.
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This is a detailed report of SF 224, RACS 018, showing all the journal actions for the month and what TAS was hit on the monthly SF 224.
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This report maybe used as a tool to detect any questionable reporting for each TAS listed on the monthly SF 224.
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The Treasury Department has assigned ALCs which are used by campuses for deposit or disbursement activities:
CAMPUS ALC Andover 20-09-0800 Atlanta 20-09-0700 Austin 20091800 Brookhaven 20091900 Cincinnati 20091700 Fresno 20098900 Kansas City 20090900 Memphis 20094900 Ogden 20092900 Philadelphia 20092800
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When money is collected under the accountability of the Campus Director, that money must be entered into one of the receipt accounts. The receipt accounts record the receipt of money to Treasury for the current fiscal year. These accounts accumulate data by TAS.
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The accumulated data are recorded on SF 224. This statement reports a detailed account classification of collections, refund disbursements and refund check cancellations, and transactions processed for the various field offices. SF 224 serves as the basis for control accounting and reporting by Treasury, and for the audit by GAO.
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The following is a listing of each TAS and its definition:
TAS Description 200101 Tax Class 1 Withholding 200110 Tax Class 2 individual Income 200111 Tax Class 3 Corporation Income 200152 Tax Class 4 Excise 200153 Tax Class 5 Estate and Gift 200130 Tax Class 7 Tax on Carriers and Their Employees 200121 Tax Class 8 Federal Unemployment Tax 201060 Unclaimed Funds 201099 Miscellaneous Forfeiture Receipt 201210 Conscience Fund 203220 Duplication of EOMF Documents, Miscellaneous Receipts. This includes treaty country receipts, private activity bond receipts, PFIC receipts, FBAR payments, Form 8038-T arbitrage rebate payments not on MF, federal court-ordered restitution for costs and penalties, LIFO payments, mortgage subsidy bond receipts and other miscellaneous remittances not attributable to fees or assessed tax, penalty and, interest. 202411 EP/EO User Fees 20X8185 Oil Spill (Austin only) 20X5080.1 Public Debt 20X0903 Principal Amount Refunded 20X0904 Interest Paid on Principal Amounts Refunded 20X6877 Photocopy Fees (FMS does not recognize the symbol 20X5432.2 as photocopy fees so it must not be used.) 20X6879 Deposit Funds 20X5099 Anti-Drug Special Deposit Funds Receipts/Disbursements 75X6288 Child Support Receipts 20X5432.1 New Installment Agreement User Fees 20X5432.3 Reinstated Installment Agreement User Fees 20X5432.4 OIC User Fees 20X5432.5 EP/EO User Fee Increase 990 CD User Fees 20X5432.6 Disbursement, Reserved 20F3885.11 DMF Offsets 20F3820 EFTPS Unclassified/Insolvency 20F3820.09 Kansas - FTD Unclassified 20F3820.17 Cincinnati - FTD Unclassified 20F3820.18 Austin - FTD Unclassified 20F3820.29 Ogden - FTD Unclassified 20X1807 Miscellaneous Revenue 20F3880.09 Budget Clearing, Refund 20X5433 Informant Rewards, Receipts/Disbursements 20X6737 Cover Over Receipts - NMI 20X6738 Cover Over Receipts - VI 20X6740 Cover Over Receipts - Guam 20X6741 Cover Over Receipts - Samoa
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The Budget and Accounting Procedures Act of 1950, as amended, places the responsibility for establishing and maintaining adequate systems of accounting and internal control upon the head of each executive agency.
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These systems must conform to the accounting principles, standards, and related requirements, as prescribed by the Comptroller General of the U.S. Historically, these have been reflected in the "Government Accountability Office Policy and Procedures Manual for Guidance of Federal Agencies." Section 113 of that Act (31 U.S.C. 3512) states that the head of each executive agency shall establish and maintain systems of accounting and internal control to provide:
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Full disclosure of the financial results of the agency's activities.
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Adequate financial information needed for the agency's management purposes.
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Effective control over, and accountability for, all funds, property, and other assets for which the agency is responsible, including appropriate internal audit.
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Reliable accounting results to serve as the basis for preparation and support of budget requests, controlling the execution of its budget, and providing financial information required by the President or other designated authority.
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Suitable integration of the agency's accounting with the accounting of Treasury in connection with the central accounting and reporting responsibilities imposed by the Secretary of the Treasury.
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The accounting system of an executive agency or any of its component parts is subject to review and approval by the Comptroller General. The continuing efforts to improve, modernize, and simplify accounting systems in the federal government are exercised under a Joint Program sponsored by the Comptroller General, the Secretary of the Treasury, and the Director of OMB. This program contemplates the full development of sound accounting within each executive agency as a working arm of management, and in terms of financial information and control. It envisions an integrated pattern of accounting and financial reporting for the government as a whole, that will be responsive to executive and legislative needs.
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The established accounting and reporting principles, standards, and basic procedures will take into consideration the various areas of responsibility involved, the elimination of overlapping operations and paper work, and the broader application of efficient methods and techniques in accounting operations throughout the government. Integration of revenue accounting data with central accounts maintained by FMS is accomplished primarily by the submission of monthly reports of deposit and classified collections, and of disbursements from the refund appropriations.
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The audit by GAO of the tax refund transactions of the Service will be made at the location where the operations are conducted, and the accounting records are maintained.
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Copies of SF 224, related original refund and check cancellation voucher schedules with any required supporting documents plus other documents, such as the RFC confirmation listing, are to be retained in the supporting files in accordance with 44 U.S.C. 3309.
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In accounting period order, separate files will be maintained of the refund disbursement and check cancellation schedules, and other documents relating to the monthly SF 224 as follows:
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Original SF 1166 OCR.
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Original SF 1098, SF 1184, SF 1081, or F3813.
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Adjustment documents or explanatory memoranda relating to the correction of errors in a previously prepared SF 224.
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The following additional records will be made available:
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BMF, IMF, and CADE Recaps of Assessments, Abatements and Other Post-Journalized Transactions.
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F8485.
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F2285.
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F8485 and F2285 will be made available for restricted-interest cases only, and taxpayer names must be blocked out.
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On request by the GAO auditors, specific transcripts will be produced for individual cases selected for verification of refund interest computation. Taxpayer names must be obliterated or removed from transcripts prior to delivery to GAO.
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All un-audited records of refund transactions will be retained either in the campus files or the FRC for audit by GAO. Records of refund transactions which have been audited by GAO may be transmitted to the FRC or otherwise retired, or given another disposition authorized by their applicable record control schedule.
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Fax copies used in lieu of originals must be photocopied for the GAO file.
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Various functional responsibilities are discussed below.
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ECC is primarily responsible for maintenance of the MF and CADE records for each taxpayer, and for the electronic processing of related inputs and outputs. ECC-MTB will maintain:
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Accounting and data control over BMF, IMF, and CADE records through manually posted MF control records and related control registers.
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A RACR with each campus.
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For each campus, ECC-MTB will prepare a separate SF 1166 or SPS print covering the total amounts of overpayment principal and interest transcribed to BMF and IMF refund files. CADE will have a separate SPS print.
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A designated officer at ECC-MTB will certify each voucher for the account of the applicable Campus Director. See IRM 3.17.79.
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The BMF, IMF, and CADE refund media and related certified vouchers will then be transmitted to the Austin Regional Operating Center for issuance of the refund checks. See IRM 3.17.79.
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In the MF and CADE posting operations at ECC-MTB, the computer will generate certain accounting adjustments, transactions and abstracts of revenue receipts by type of tax, and liability year classifications. These will be inscribed on output tapes for transmittal to ECC-DET for posting to RRACS, and to the campus for the printing of required registers and summaries.
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Each campus is a separate accounting station and is assigned an identifying numeric. The Director will be accountable for revenue receipts and repayments deposited to his/her credit for application to BMF, IMF, NMF, and CADE accounts. Each campus will:
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Maintain a general ledger and such subsidiary records as are required therein. Reconcile the general ledger accounts and subsidiary records or files each month.
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Control all accounting documents within the campus for entry to the BMF, IMF, NMF, and CADE accounts, and for journalizing and posting to the general ledger.
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Receive or initiate control, and process all BMF, IMF, and NMF accounting transactions involving other campuses.
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Receive and control BMF, IMF, NMF, and CADE accounting outputs, and accomplish required journalization and general ledger postings.
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As necessary, initiate or process account transfers, account adjustments, debit or credit transfers, statutory clearances, etc., related to BMF, IMF, NMF, and CADE accounts.
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Prepare a F23C (RACS Report 006); F2188 (RACS Report 024); schedules for manual refunds; transcripts; and accounting reports and other accounting documents, as required.
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It is important that all officials of the IRS, as well as authorized certifying officers, be fully aware of their personal responsibilities under 31 U.S.C. Secs. 35273529.
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Certifying officers should use 31 U.S.C. Sec. 3528(a) as their authority to do whatever is necessary to be reasonably sure that the vouchers they certify for payment are correct and proper. Certifying officers must make periodic inspections of work in process and completed work, to assure themselves that the refund vouchers conform to prescribed procedures.
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Certifying officers should occasionally make unannounced verifications of the individual documents supporting refund schedules as the final step before they are forwarded to the disbursing office. The requirements for performing this verification will be developed with the assistance of the administrative officer, to coincide with the overall system of management and control. While it is not intended that certifying officers should duplicate any of the work performed during the processing operations, the certifying officer should not be required to certify vouchers without reasonable opportunity for verification or a minimum of spot checks.
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In accordance with the GAO accounting principles and standards, NHQ requires accountable officers to render complete accounting documentation covering the full extent of their financial accountability, as of the close of business of the last day as the accountable officer for their jurisdiction.
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IRM 3.0.167 provides a checklist to assist in the preparation of an action plan for a transfer of accountability, as well as the requirements of the accountability package for the outgoing and incoming accountable officers. The documentation must be maintained in the GAO site audit file.
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RRACS is a fully automated system used to provide accounting control for all revenue accounting transactions. The database, located at ECC-DET, consists of general ledger accounts, plus a variety of internal records used for balancing and reporting. Formatted reports can be generated for all regular accounting financial reports.
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Each accounting transaction is recorded in the database to the proper general ledger account. A double-entry accounting system is used to record both the debit and credit sides of the transactions. A journal number is assigned to each transaction. This journal number will be used by the terminal operator to cross-reference the input documents with the transaction.
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The journal control number is 13 digits signifying a unique transaction. The first three digits identify the RRACS main menu and sub-menu selections, the next six digits are the current date, and the last four signify the sequence for that window series.
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The RRACS database is comprised of a variety of records that will summarize the total debit and credit amounts by account numbers. Items for both debits and credits will be summarized by the disbursement and assessment accounts only.
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Each update to the database is by journal entry. Journal entries and online reports will be assigned a journal number. In case of an error in a journal entry or online report, the capabilities exist to reverse the entire entry by a reversal journal. Information available includes:
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Activity Detail - Contains information regarding prepared date, confirmed date, and assessed date of various source journals.
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Source Journal - Contains transaction number and batch date about a document that is posted to the database.
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Journal Entry - Contains amount and item count information.
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Components of the RRACS database are:
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ALC - Identifies campus.
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State and US Territories - Contains a list of state and US territories for Public Debt and the Commissioner's Annual Report.
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Default Date Regular -Monday assessment date.
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Responsible Official - List of Campus Directors for losses and shortages.
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Account Period - List of account periods that is updated annually.
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Financial Institution - List of FRBs.
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Research Detail - Additional information stored when incoming CASHLINK data do not match with RRACS deposit record (for research purposes).
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D-Transaction Failure - Contains reason why a batch run failed.
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Ledger Classification - Contains descriptive information about documents and money.
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Line Class - A list of refund and recap line numbers.
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Tax Class - A list of tax classes.
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Source Journal Type - Describes the type of document posted on the RRACS database.
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IRS Accounts - List of IRS and Treasury account numbers.
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Ledger Entry - Indicates whether a journal entry is a debit or credit.
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Appropriation Symbol - A list of Treasury appropriation symbols that RRACS reports on the SF 224.
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Originating Source - Information regarding the origin of deposit.
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Campuses will be responsible for opening an ITAMS ticket when they need extended hours on RRACS, including April 15th. The ticket should be assigned to ECC-DET Scheduling. Let them know the RRACS applications and DB2 database is required to be available on a certain day, and during what hours, (for example: Tuesday, April 15, 2008, from 8:00 AM through April 16, 2008, 2:30 AM EST (18.5 total hours)). If the request is for extended hours going beyond 12:00 midnight, contact the RRACS MITS group so they can delay overnight batch processing. E-mail the NHQ RRACS group and the RRACS MITS group when an ITAMS ticket is opened (include all details, such as date, extended hours, ticket number, etc.).
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A series of input windows is provided in RRACS. Separate windows are provided for the various types of input transactions. The first table is for batch journals generated from other systems. The second table is for journals from manual input.
WINDOW NUMBER BATCH JOURNAL TYPE 100 GUF 101 SCCF Adjustment Reclass 102 GMF 103 IMF NTRR 104 BMF NTRR 105 DMF NTRR 106 IMF Recap - Daily/Weekly 107 IMF Recap - Semi-Annual 108 BMF Recap 110 EFTPS Deposit 111 EFTPS Debit Voucher 112 EFTPS Reclass 113 EFTPS TEP 114 FPLP Reclass DT/DV 115 GOALS Confirmed Refund 117 PNC Confirmed Deposit 119 GOALS Reconciled Deposit 130 Daily Wire 131 Supplemental form 224 133 Regular Assessment 134 Prompt Assessment 135 Quick Assessment 136 Jeopardy Assessment 137 IMF Abatement 138 BMF Abatement 140 IDRS End of Day (EOD) 141 ANMF SC RECAP - Other 142 ANMF SC RECAP - Assessment 160 CADE Recap - Daily 161 CADE NTRR 199 Year-End Processing WINDOW NUMBER MANUAL INPUT TYPE 210 Deposit 211 Confirm Deposit 220 Debit Voucher 221 Debit Voucher Adjustment 236 JV Increase 20F3880 239 JV Decrease 20F3880 302 Acquisition 303 Disposition/Loss 304 Disposition/Profit 305 Disposition/Non Sale 306 Loss Embezzlement & Theft 307 Loss Unexplained Loss 308 Loss Deposit Discrepancy 309 Recover Embezzle & Theft 310 Recover unexplained Loss 311 Recover Deposit Discrepancy 312 Apply to OIC 313 Apply to Seizure 314 Apply to Miscellaneous 315 Apply from OIC 316 Apply from Seizure 317 Apply from Miscellaneous 320 Seized Property Open 321 Seized Property Close 322 Seized Property Open & Close 323 Collateral Open 324 Collateral Close 325 Collateral Open and Close 330 Open Non-Equity Collateral 335 Close Non-Equity Collateral 340 Open Non-Equity Seizure 345 Closed Non-Equity Seizure 400 Accounting Application 401 Cover Over Liability 402 Misc. Application 404 URF/Miscellaneous 405 PFIC Application 406 URF/Deposit Fund 407 URF/Misc. Fee 408 URF/Refund Repay 409 URF/Loss 411 DCF/SCCF 412 DCF/Misc. Fee 413 DCF/Deposit Fund 414 DCF/Loss 415 DCF/Anti-Drug 417 EFTPS GMF/TEP - BMF 418 EFTPS GMF/TEP - IMF 421 ECC GMF/TEP - BMF 422 ECC GMF/TEP - IMF 424 ECC Deletes - BMF 425 ECC Deletes - IMF 427 ECC Unpostable - BMF 428 ECC Unpostable - IMF 435 Credit Transfer-Out Revenue Receipt CR Doc 436 Credit Transfer-Out Revenue Receipt DR Doc 437 Credit Transfer-Out Deposit Fund CR Doc 438 Credit Transfer-Out Deposit Fund DR Doc 441 Credit Transfer-In Revenue Receipt CR Doc 442 Credit Transfer-In Revenue Receipt DR Doc 443 Credit Transfer-In Deposit Fund CR Doc 444 Credit Transfer-In Deposit Fund DR Doc 446 Confirm Credit Trans-Out Rev Receipt CR Doc 447 Confirm Credit Trans-Out Rev Receipt DR Doc 448 Confirm Credit Trans-Out Deposit Fund CR Doc 449 Confirm Credit Trans-Out Deposit Fund DR Doc 458 Account Transfer-Out - Debit 459 Account Transfer-Out - Credit 460 Account Transfer-In - Debit 461 Account Transfer-In - Credit 465 Confirm Account Transfer-Out - Debit 466 Confirm Account Transfer-Out - Credit 469 IPACR Applications 470 TRACS Payment-Over Cancellation (CR 4970) 480 Erroneous Refund - Court Case 481 Erroneous Refund - Non-Court Case 485 Non-Payment of Erroneous Refund 490 Clear Erroneous Refund 495 Informant Rewards 496 Informant Rewards, Offset 498 Insolvency Recovery 499 Revenue clearance TRF 501 Misc. Refund 502 PFIC Refund 503 Excess Refund 504 Unidentified Refund 505 Photocopy Refund 506 CADE to ECC Refund 507 NMF Refund 508 Deposit Fund Refund 509 Anti-Drug Refund 510 Miscellaneous Revenue Refund 512 ECC Refund - BMF 513 ECC Refund - IMF/CADE 514 Oil Spill Refund 515 Informant Reward, Refund 517 User Fee, Refund 518 Confirm ECC Refund - CADE 519 Informant Reward, Confirmation 520 Confirm Misc.Refund 521 Confirm ECC Refund - BMF 522 Confirm ECC Refund - IMF 523 Confirm Excess Refund 524 Confirm Unidentified Refund 525 Confirm Photocopy Refund 526 Confirm NMF Refund 527 Confirm Deposit Fund Refund 528 Confirm Anti-Drug Refund 529 Confirm miscellaneous Revenue Refund 530 Confirm Oil Spill Refund 531 Confirm Passive Foreign Investment Company 532 Manual Cancellation 533 Deposit Fund Cancellation 534 ECC Cancellation - BMF 535 ECC Cancellation - IMF 536 Photocopy Cancellation 537 Anti-Drug Cancellation 538 Informant Cancellation 539 Miscellaneous Revenue Cancellation 540 Oil Spill Cancellation 541 IPAC Receipt 542 TRACS IPACD 543 User Fee Cancellation 544 Arbitrage Cancellation 546 CADE Cancellations 547 IPACD Miscellaneous Disbursement 548 Cover Over Cancellations 549 IPACD Deposit Fund Disbursement 553 IPACD Miscellaneous Revenue Disbursements 555 IPACD Photocopy Disbursement 557 IPACD Anti-Drug disbursement 559 IPACD DMF Offset Disbursement 560 IPACD Oil Spill Disbursement 570 Confirmation Carry Over Refund 580 IPACR FPLP 585 IPACD FPLP 590 Confirmation Arbitrage Refund 591 Confirmation User Fee 610 Assessment Regular Current With (TC 1) 611 Assessment Regular Current Ind Inc (TC 2) 612 Assessment Regular Current Corp (TC 3) 613 Assessment Regular Current Excise (TC 4) 614 Assessment Reg Current Estate & Gift (TC 5) 615 Assessment Regular Current CTA (TC 7) 616 Assessment Regular Current FUTA (TC 8) 620 Assessment Regular Deficiency With (TC 1) 621 Assessment Regular Deficiency Ind Inc (TC 2) 622 Assessment Regular Deficiency Corp (TC 3) 623 Assessment Regular Deficiency Excise (TC 4) 624 Assessment Reg Deficiency Estate & Gift (TC 5) 625 Assessment Regular Deficiency CTA (TC 7) 626 Assessment Regular Deficiency FUTA (TC 8) 630 Assessment Quick Current Withholding (TC 1) 631 Assessment Quick Current Ind Inc (TC 2) 632 Assessment Quick Current Corp (TC 3) 633 Assessment Quick Current Excise (TC 4) 634 Assessment Quick Current Estate & Gift (TC 5) 635 Assessment Quick Current CTA (TC 7) 636 Assessment Quick Current FUTA (TC 8) 640 Assessment Quick Deficiency With (TC 1) 641 Assessment Quick Deficiency Ind Inc (TC 2) 642 Assessment quick Deficiency Corp (TC 3) 643 Assessment Quick Deficiency Excise (TC 4) 644 Assessment Quick Deficiency Estate & Gift (TC 5) 645 Assessment Quick Deficiency CTA (TC 7) 646 Assessment Quick Deficiency FUTA (TC 8) 650 Assessment Prompt Current With (TC 1) 651 Assessment Prompt Current Ind Inc (TC 2) 652 Assessment Prompt Current Corp (TC 3) 653 Assessment Prompt Current Excise (TC 4) 654 Assessment Prompt Current Estate & Gift (TC 5) 655 Assessment Prompt Current CTA (TC 7) 656 Assessment Prompt Current FUTA (TC 8) 660 Assessment Prompt Deficiency With (TC 1) 661 Assessment Prompt Deficiency Ind Inc (TC 2) 662 Assessment Prompt Deficiency Corp (TC 3) 663 Assessment Prompt Deficiency Excise (TC 4) 664 Assessment Prompt Def Estate & Gift (TC 5) 665 Assessment Prompt Deficiency CTA (TC 7) 666 Assessment Prompt Deficiency FUTA (TC 8) 670 Assessment Jeopardy Current With (TC 1) 671 Assessment Jeopardy Current Ind Inc (TC 2) 672 Assessment Jeopardy Current Corp (TC 3) 673 Assessment Jeopardy Current Excise (TC 4) 674 Assessment Jeopardy Current Estate & Gift (TC 5) 675 Assessment Jeopardy Current CTA (TC 7) 676 Assessment Jeopardy Current FUTA (TC 8) 680 Assessment Jeopardy Deficiency With (TC 1) 681 Assessment Jeopardy Deficiency Ind Inc (TC 2) 682 Assessment Jeopardy Deficiency Corp (TC 3) 683 Assessment Jeopardy Deficiency Excise (TC 4) 684 Assessment Jeopardy Def Estate & Gift (TC 5) 685 Assessment Jeopardy Deficiency CTA (TC 7) 686 Assessment Jeopardy Deficiency FUTA (TC 8) 690 Non-Tax Assessment 691 Abatement 692 Erroneous Abatement 695 Non-Tax Abatement 710 FTD Day Batch 711 FTD Subsequent 712 FTD CRL 713 FTD Tapes to ECC 714 FTD MUCR 715 FTD To Unidentified 721 FTD CRL Debit 740 Confirm FTD Deposit 741 Confirm FTD Debit Voucher 750 FTD Reclass 810 Man Assess Regular Current With (TC 1) 811 Man Assessment Regular Current Ind Inc (TC 2) 812 Man Assess Regular Current Corp (TC 3) 813 Man Assess Regular Current Excise (TC 4) 814 Man Assess Reg Current Estate & Gift (TC 5) 815 Man Assess Regular Current CTA (TC 7) 816 Man Assess Regular Current FUTA (TC 8) 820 Man Assess Regular Deficiency With (TC 1) 821 Man Assess Regular Deficiency Ind Inc (TC 2) 822 Man Assess Regular Deficiency Corp (TC 3) 823 Man Assess Regular Deficiency Excise (TC 4) 824 Man Assess Reg Deficiency Estate & Gift (TC 5) 825 Man Assess Regular Deficiency CTA (TC 7) 826 Man Assess Regular Deficiency FUTA (TC 8) 830 Man Assess Quick Current With (TC 1) 831 Man Assess Quick Current Ind Inc (TC 2) 832 Man Assess Quick Current Corp (TC 3) 833 Man Assess Quick Current Excise (TC 4) 834 Man Assess Quick Current Estate & Gift (TC 5) 835 Man Assess Quick Current CTA (TC 7) 836 Man Assess Quick Current FUTA (TC 8) 840 Man Assess Quick Deficiency With (TC 1) 841 Man Assess Quick Deficiency Ind Inc (TC 2) 842 Man Assess Quick Deficiency Corp (TC 3) 843 Man Assess Quick Deficiency Excise (TC 4) 844 Man Assess Quick Def Estate & Gift (TC 5) 845 Man Assess Quick Deficiency CTA (TC 7) 846 Man Assess Quick Deficiency FUTA (TC 8) 850 Man Assess Prompt Current With (TC 1) 851 Man Assess Prompt Current Ind Inc (TC 2) 852 Man Assess Prompt Current Corp (TC 3) 853 Man Assess Prompt Current Excise (TC 4) 854 Man Assess Prompt Current Estate & Gift (TC 5) 855 Man Assess Prompt Current CTA (TC 7) 856 Man Assess Prompt Current FUTA (TC 8) 860 Man Assess Prompt Deficiency With (TC 1) 861 Man Assess Prompt Deficiency Ind Inc (TC 2) 862 Man Assess Prompt Deficiency Corp (TC 3) 863 Man Assess Prompt Deficiency Excise (TC 4) 864 Man Assess Prompt Def Estate & Gift (TC 5) 865 Man Assess Prompt Deficiency CTA (TC 7) 866 Man Assess Prompt Deficiency FUTA (TC 8) 870 Man Assess Jeopardy Current With (TC 1) 871 Man Assess Jeopardy Current Ind Inc (TC 2) 872 Man Assess Jeopardy Current Corp (TC 3) 873 Man Assess Jeopardy Current Excise (TC 4) 874 Man Assess Jeopardy Current Estate & Gift (TC 5) 875 Man Assess Jeopardy Current CTA (TC 7) 876 Man Assess Jeopardy Current FUTA (TC 8) 880 Man Assess Jeopardy Deficiency With (TC 1) 881 Man Assess Jeopardy Deficiency Ind Inc (TC 2) 882 Man Assess Jeopardy Deficiency Corp (TC 3) 883 Man Assess Jeopardy Deficiency Excise (TC 4) 884 Man Assess Jeopardy Def Estate & Gift (TC 5) 885 Man Assess Jeopardy Deficiency CTA (TC 7) 886 Man Assess Jeopardy Deficiency FUTA (TC 8) DBA ONLY 902 Modify 903 Reverse 904 Reverse Assessment 905 Adjust NTRR Line Data 906 Undeposited Collection 907 Deposit 908 Reconcile (deletes from 035C DT/DV Unmatched RACS Record) 909 Reconcile (deletes from 035B DT/DV Unmatched Treasury Record) 910 Needs authorization from NHQ CFO before using. Allows the adjustment of money between tax classes and/or SCCF.
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Error codes are displayed on the window when an attempt is made to post a transaction which contains an error, such as duplicates, journal control already exists, etc. The system also has a window display that explains the error code. The following is a list of error conditions:
ERROR CODE CONDITION * 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 Duplicate was found, but has been accepted anyway. FC FTD batch date is already closed. FE FTD day batch already exists and duplicates are not allowed. FI FTD amount imbalance against previous inputs. MF Journal control already exists. NA No document was found to update. NF Document was not found. OA Case is already open. WN Daily wire has not been pulled.