Part 3. Submission Processing

Chapter 17. Accounting and Data Control

Section 64. Accounting Control General Ledger Policies and Procedures

3.17.64  Accounting Control General Ledger Policies and Procedures

Manual Transmittal

August 22, 2012

Purpose

(1) This transmits revised IRM 3.17.64, Accounting and Data Control, Accounting Control General Ledger Policies and Procedures.

Material Changes

(1) Editorial changes throughout the IRM.

(2) IPU 111495 issued 09-14-2011 IRM 3.17.64.5.4, added Note regarding researching a duplicate deposit ticket or debit voucher.

(3) IPU 111495 issued 09-14-2011 IRM 3.17.64.28.7, added procedures and timeframes for resolving duplicate deposit tickets/debit voucher and aged confirmed dates.

(4) IPU 111501 issued 09-15-2011 IRM 3.17.64.29.2(5), clarified Scorecard rating for Statement of Difference.

(5) IPU 11U1529 issued 09-26-2011 IRM 3.17.64.29.2(5), added additional criteria for Scorecard rating for Statement of Difference.

(6) IPU 11U1677 issued 10-26-2011 IRM 3.17.64.17.1(4), updated Losses and Shortages Analyst contact information.

(7) IPU 11U1677 issued 10-26-2011 IRM 3.17.64.21.1(2), updated Losses and Shortages Analyst contact information.

(8) IPU 11U1677 issued 10-26-2011 IRM 3.17.64.26, removed instructions to send Form 3997 and all backup to CFO and updated with instructions to email to SP HQ RRACS, including a new requirement to also send a copy of the total page from the monthly spreadsheet used to balance the subsidiary accounts.

(9) IPU 11U1677 issued 10-26-2011 IRM 3.17.64.29.3, added additional criteria for Scorecard rating for Form 3997.

(10) IPU 11U1796 issued 11-10-2011 IRM 3.17.64.27.1 - added Bank Leads processing procedures for disbursement funds to Account 4970, Fresno Submission Processing Campus Only,

(11) IPU 12U0196 issued 01-20-2012 IRM 3.17.64.3.2, added "ECP" to the acronym chart.

(12) IPU 12U0196 issued 01-20-2012 IRM 3.17.64.3.6, added new ECP accounts 7649 and 6901 to the chart of accounts.

(13) IPU 12U0196 issued 01-20-2012 IRM 3.17.64.3.6.3, added new ECP account 7649 and frequency of balancing and updated IMF RACR to include a daily frequency.

(14) IPU 12U0196 issued 01-20-2012 IRM 3.17.64.5.3, added windows 162 (CADE 2) and 471 (CADE 2) and removed windows 106, 160 and 161.

(15) IPU 12U0196 issued 01-20-2012 IRM 3.17.64.7.4(10), updated "weekly" to "daily."

(16) IPU 12U0196 issued 01-20-2012 IRM 3.17.64.9, updated explanation of CADE

(17) IPU 12U0196 issued 01-20-2012 IRM 3.17.64.14(2), removed reference to CADE SPS print.

(18) IPU 12U0196 issued 01-20-2012 IRM 3.17.64.14(5), updated Note.

(19) IPU 12U0196 issued 01-20-2012 IRM 3.17.64.21(1)c, added Account 7649, ECP Deposit Discrepancies.

(20) IPU 12U0196 issued 01-20-2012 IRM 3.17.64.21.2.2, added Account 6901 description.

(21) IPU 12U0196 issued 01-20-2012 IRM 3.17.64.21.2.5, added Account 7649 description.

(22) IPU 12U0196 issued 01-20-2012 IRM 3.17.64.21.7, added Account 7649 to procedures.

(23) IPU 12U0196 issued 01-20-2012 IRM 3.17.64.21.8(1), updated procedures to include write off approvals for ECP Deposit Discrepancies.

(24) IPU 12U0196 issued 01-20-2012 IRM 3.17.64.21.8(3)(b), updated procedures to include write off approvals for ECP Deposit Discrepancies.

(25) IPU 12U0196 issued 01-20-2012 IRM 3.17.64.25, updated entire section of Reciprocal Accounting Control Record (RACR).

(26) IPU 12U0196 issued 01-20-2012 IRM 3.17.64.25.1, updated Master File Reconciliation section.

(27) IPU 12U0196 issued 01-20-2012 IRM 3.17.64.28.5, updated Lockbox Deposits via ECP.

(28) IPU 12U0196 issued 01-20-2012 IRM 3.17.64.28.7, updated Deposit Discrepancies to include Account 7649.

(29) IPU 12U0196 issued 01-20-2012 IRM 3.17.64.35.2, updated TRACE ID Reconciliation procedures.

(30) IPU 12U0359 issued 02-07-2012 IRM 3.17.64.35.1(8), updated System ID 25 to include Bank Leads for Fresno Only.

(31) IPU 12U0359 issued 02-07-2012 IRM 3.17.64.35.2(4)d, updated to include Bank Leads for Fresno only under Error Type "L" and provided the explanation for Error Type "L" to be used on the TID Reconciliation Report.

(32) IPU 12U0393 issued 02-13-2012 IRM 3.17.64.25.1(7), added requirement to balance IMF RACR (Form 6168) on a daily basis.

(33) IPU 12U0393 issued 02-13-2012 IRM 3.17.64.37(3), updated address for unclaimed fund inquiries.

(34) IPU 12U0661 issued 03-15-2012 IRM 3.17.64.26 updated to include information for filling out Form 3997 and digital signatures on the form are required.

(35) IPU 12U0806 issued 04-25-2012 IRM 3.17.64.25.1, updated to remove the daily RACR balancing requirement.

(36) IPU 12U0979 issued 05-02-2012 IRM 3.17.64.18, added procedures for External Leads Processing, Cincinnati and Fresno Only.

(37) IPU 12U0979 issued 05-02-2012 IRM 3.17.64.27.1, removed notes regarding Bank Leads.

(38) IPU 12U0979 issued 05-02-2012 IRM 3.17.64.35.2, updated Trace ID reconciliation procedures for External Leads.

(39) IPU 12U0979 issued 05-02-2012 IRM 3.17.64.26, added clarification regarding expired statute counts.

(40) IPU 12U0979 issued 05-02-2012 IRM 3.17.64.35.1, updated system ID 25.

(41) IPU 12U1102 issued 05-21-2012 IRM 3.17.64.7, updated to include barred assessment reference.

(42) IPU 12U1102 issued 05-21-2012 IRM 3.17.64.22, rewrote National Security Check Processing Procedures. (Kansas City Only).

(43) IPU 12U1102 issued 05-21-2012 IRM 3.17.64.5.3, updated to include Batch Runs 170 and 180.

(44) IPU 12U1102 issued 05-21-2012 IRM 3.17.64.18.2, updated to include required supporting documentation from AMTAP.

(45) IPU 12U1102 issued 05-21-2012 IRM 3.17.64.18.3, updated to include required supporting documentation from AMTAP.

(46) IPU 12U1182 issued 06-07-2012 IRM 3.17.64.3.6, updated to include Accounts 1545 and 6905 (Effective June 25, 2012).

(47) IPU 12U1182 issued 06-07-2012 IRM 3.17.64.3.6.3, updated to include Accounts 1400, 1545 and 6905.

(48) IPU 12U1182 issued 06-07-2012 IRM 3.17.64.17, updated to include Identity Theft Erroneous Refunds.

(49) IPU 12U1182 issued 06-07-2012 IRM 3.17.64.17.2, added new subsection for RRACS 155 Report, ID Theft Erroneous Refunds.

(50) IPU 12U1182 issued 06-07-2012 IRM 3.17.64.17.3.4, added new subsection for explanation of Account 1545.

(51) IPU 12U1182 issued 06-07-2012 IRM 3.17.64.17.3.6, added new subsection for explanation of Account 6905.

(52) IPU 12U1182 issued 06-07-2012 IRM 3.17.64.17.4, updated to include Account 1545.

(53) IPU 12U1182 issued 06-07-2012 IRM 3.17.64.17.7, added information on Identity Theft Erroneous Refunds.

(54) IPU 12U1182 issued 06-07-2012 IRM 3.17.64.17.8, added new subsection for clearing Identity Theft Erroneous Refunds.

(55) IPU 12U1182 issued 06-07-2012 IRM 3.17.64.18.1, updated external leads for paper check deposit processing.

(56) IPU 12U1182 issued 06-07-2012 IRM 3.17.64.18.2, updated external leads for electronic payment processing.

(57) IPU 12U1182 issued 06-07-2012 IRM 3.17.64.18.3, updated external leads processing Form 3245.

(58) IPU 12U1182 issued 06-07-2012 IRM 3.17.64.29.2, updated scorecard requirements for statement of difference.

(59) IRM 3.17.64.3.1, updated the definition of CDDB and Scorecard and added definitions for TOP, CADE, and CADE 2.

(60) IRM 3.17.64.17.1, added the requirement to send the Erroneous Refund Coordinator a monthly copy of the RRACS 131 report.

(61) IRM 3.17.64.17.2, added the requirement to send the Erroneous Refund Coordinator a monthly copy of the RRACS 155 report.

(62) IRM 3.17.64.28, updated Remittance requirements.

(63) IRM 3.17.64.32(3), added Arkansas to chart as EFTPS and updated Georgia to EFTPS.

(64) IRM 3.17.64.32(4), added a note regarding states converting to EFTPS by mid year 2013.

(65) IRM 3.17.64.35.2 (6), added a note for requirements if Trace ID mismatch is from a cash payment processed in a TAC.

Effect on Other Documents

IRM 3.17.64, Accounting Control General Ledger Policies and Procedures dated August 5, 2011 (effective date September 1, 2011), is superseded. This IRM also incorporates the following IRM procedural updates (IPUs) issued from September 14, 2011 through June 7, 2012 - 111495, 111501, 11U1529, 11U1677, 11U1796, 12U0196, 12U0359, 12U0393, 12U0661, 12U0806, 12U0979, 12U1102, and 12U1182

Audience

Submission Processing, Wage and Investment Division

Effective Date

(10-01-2012)

Paul J. Mamo
Director, Submission Processing
Wage and Investment Division

3.17.64.1  (09-01-2011)
Overview

  1. This IRM describes the necessary accounting procedures for Revenue Accounting Control (RAC). It covers the maintenance and responsibility of the Submission Processing Redesign Revenue Accounting Control (RRAC) general ledger accounts, specific accounting programs, reports and internal controls. These controls are necessary to ensure compliance with all administrative and legal requirements of the IRS, the Department of Treasury, and the Government Accountability Office (GAO).

3.17.64.2  (09-01-2011)
Internal Control Management

  1. In accordance with Management Accountability Review regulations, managers are responsible for ensuring that internal controls are effective and efficient in day to day operations and safeguard against waste, fraud and abuse. This is accomplished by conducting operational or management control reviews to identify weaknesses and mitigate known risks within the managers' realm of responsibility.

  2. Managers must perform program or "spot" reviews for accuracy and completeness. Problems identified should be discussed with the appropriate functional area for corrective action.

  3. At least one program review should be performed each quarter by the manager, lead or the accounting reports analyst.

3.17.64.3  (09-01-2011)
References

  1. The following sections contain a glossary of accounting terms, acronyms, related IRMs, forms, reports, subsidiary accounts, Treasury Account Symbols (TAS) and Agency Location Codes (ALC) used throughout this IRM.

3.17.64.3.1  (10-01-2012)
Glossary of Accounting Terms

  1. The following list of Accounting terms will be used throughout this IRM.

    TERM DEFINITION
    Abatement The reduction or elimination of an assessment.
    Accounting An established record of all transactions for returns and documents that are processed throughout IRS.
    Account Balance The difference in dollars between the total debit and total credit of an account.
    Accounting Period Time covered by financial statements, which can be for any length of time but is usually annual, quarterly or monthly. The annual financial statements may be on a calendar or fiscal year basis.
    Agency Location Code (ALC) Eight digit Treasury identifier assigned by Financial Management Service (FMS) for Treasury reporting purposes. The first two digits identify the Treasury department, the third and fourth digits identify the Internal Revenue Service (IRS), and the remaining four digits identify the particular IRS campus.
    Assessment Taxes assessed, penalties, and interest charged to a taxpayer's account.
    Assessment Statute Expiration Date (ASED) The date the statutory period of time for assessing tax ends. The time frame for assessing tax is normally three years from the due date, or three years from the date the return is filed, whichever is later. (IRC Section 6501)
    Automated Non Master File (ANMF) A system of pre-ADP cases, overflow cases, and those cases for which ADP processing is not available, such as new taxes enacted by congress for which there is no provision in existing master-file systems.
    Batch Process Computer processing of business transactions and preparation of financial reports in which processing tasks are scheduled in a logical order.
    Classification The process of assigning all transactions to the appropriate accounts. All amounts of revenue collected during a current fiscal year will be controlled and reported by the tax class application.
    Collection Statute Expiration Date (CSED) The date the statute expires for collection of tax, penalty or interest. The CSED is ten (10) years from the assessment date (23C date) of the posting of the original return (Transaction Code 150).
    Custodial Detail Data Base (CDDB) The CDDB is an enhancement to the Financial Management Information System created to track all individual payments that comprise a deposit ticket, process all posted remittance transactions, and generate reconciliation reports to balance RRACS deposit totals to the totals to the CDDB deposit totals. It creates report schedules and completeness test reports to compare accumulated Master File total against RRACS totals. It has also been expanded to include refund transactions.
    Customer Account Data Engine (CADE) CADE is the cornerstone of the IRS modernization program. It is incrementally replacing the IRS tape-based Individual Master File (IMF) system as the system of record for taxpayer account and return data. CADE is being developed and implemented over a series of multiple releases. Taxpayer accounts are moved from the IMF to the modernized system based on a segmented approach whereby the simplest accounts are moved first (e.g. 1040EZ accounts), followed by increasingly complex taxpayer accounts with each new phase. CADE was discontinued in June 2011.
    Customer Account Data Engine 2 (CADE 2) CADE 2 is a centralized relational Database. Beginning January 2012, the Individual Master File (IMF) will provide daily processing of taxpayers accounts.
    Debit Voucher SF 5515 - summary document used by a bank to control returned dishonored checks or to make adjustments to deposit tickets.
    Deposit Ticket SF 215/215A - summary document issued by a financial institution for the purpose of summarizing and classifying collections received for a specific deposit date.
    Disbursement Accounts Series of accounts that record monies disbursed as refunds of previously collected revenue or funds.
    Document Locator Number (DLN) The document locator number (DLN) is a controlled number assigned to every return or document input through the Automated Data Processing (ADP) system. The DLN is used to control, identify, and locate documents processed in the ADP system.

    Note:

    The format for a DLN is as follows:

    • First 2 digits - Filing Location Code (FLC)

    • Third digit - Tax Class

    • Fourth & Fifth digits - Document Code (Doc Code)

    • Sixth, Seventh & Eighth digit - Julian Date

    • Ninth, Tenth & Eleventh digits - Block Number

    • Twelve & Thirteenth digits - Serial Number

    • Fourteenth digit - Year the DLN was assigned
    Enterprise Computing Center (ECC) The computing site primarily responsible for maintenance of the Master File records for each taxpayer, and for the electronic processing of related inputs and outputs.
    Erroneous Refund Statute Expiration Date (ERSED) Expires two years from the date of the refund (Transaction Code 846/840) if caused by the IRS or five years from the date of the refund (TC 846/840) when it is proven that the refund was issued due to fraud or misrepresentation of material fact by the taxpayer.
    Fiscal Year Any 12 month accounting period used by an economic entity. For reporting purposes, a fiscal year extends from October 1 through September 30.
    Fiscal Year End Processing The process by which fiscal year end reports are generated after verifying September month-end reports and all nominal account balances are closed out.
    General Ledger A database, which contains all of the government agency accounts. Each account is maintained separately.
    Government On-line Accounting Link System II Government On-Line Accounting Link System II (GOALS II) is the system that allows FMS to receive agency accounting data and forward it to various systems within FMS for final processing and to distribute agency accounting reports.
    Journal The source for recording all debits and credits into the general ledger account.
    Month End Closing When all transactions for a particular accounting month have been input, procedures must be followed to close out the month, generate reports, and set up the database for a new month's transactions. Due to the initiative set forth by the Secretary of the Treasury, these procedures should be started on the second workday after the close of the accounting month.
    Nominal Account Accounts showing the accumulation of revenue and expenses for only one accounting period. Nominal accounts are systemically transferred into account 9998 at the end of each fiscal year leaving this account at zero.
    Non-Tax Receivables The net total of non-tax monies posted on Master File that have an outstanding module balance.
    Normal Balance The usual balance of an account, debit or credit.
    Opening Balances Beginning balances for all real accounts at the start of the fiscal year.
    Over the Counter Network (OTCnet) A system designed to consolidate the functionality of PCC- OTC and TGAnet, providing a one system solution for agency over-the-counter deposit activity.
    Paper Check Conversion (PCC) PCC converts paper checks into electronic debits.
    Real Account A permanent account whose balances are not zeroed out at the end of an accounting period, but are carried over to the next accounting period.
    Receipt Account Series of accounts used to record the receipt of and the accountability for monies received for deposit into the Treasury. The accounts are classified by type of receipt received, and represented by the Treasury Account Symbol (TAS).
    Reclassification Adjustments made to correct classifications of revenue.
    Reconciliation The act of ensuring that the total of the monetary balance of the appropriate general ledger account agrees with the balance in the related subsidiary account. All variances are identified.
    Redesign Revenue Accounting Control System (RRACS) The fully automated system used to provide accounting control for all revenue accounting transactions. The database, located at ECC-Detroit, consists of general ledger account, plus a variety of internal records used for balancing and reporting.
    Refund Statute Expiration Date (RSED) The RSED is generally three years from the Return Due Date (RDD) for prepaid credits if a return was filed, or two years from the payment date for other payments whichever is later.
    Revenue Receipts Collection of taxes, penalties, interest, and costs assessed or assessable against taxpayers, and payments on accepted Offer In Compromise, are classified as revenue receipts. Amounts received as payment of court fines, court costs, forfeitures, penalties incident to, or imposed for, violation of applicable laws from the redemption of property acquired by the government, and receipts from consummated sales of acquired property, will also be classified for deposit as revenue receipts.
    Scorecard Used to track the timely submission of the RRACS reports to CFO/SP HQ, to score the accuracy of some of the reports and reconciliations and rate the timeliness of resolving outstanding accounting issues.
    Subsidiary Account Subsidiary accounts provide necessary details in support of certain general ledger accounts.
    Tax Class The process of assigning all transactions to the appropriate accounts. All amounts of revenue collected during a current fiscal year will be controlled and reported by the tax class of application.

    • Tax Class 1 - Withholding and Federal Insurance Contribution Act (FICA)

    • Tax Class 2 - Individual Income

    • Tax Class 3 - Corporation Income

    • Tax Class 4 - Excise

    • Tax Class 5 - Estate & Gift

    • Tax Class 6 - Non-Master File

    • Tax Class 7 - Railroad Retirement (RRT)

    • Tax Class 8 - Federal Unemployment Tax (FUTA)
    Tax Period A six digit number which represents the end of the tax liability year for a return; and is designated by the year and month.
    Treasury General Account Deposit Reporting Network (TGAnet) The application that automates the over-the-counter deposit process.
    Trace ID The CDDB mechanism that identifies each Deposit Ticket and its corresponding payments is a 20 digit number made from 14 characters related to the corresponding Deposit Ticket and 6 characters representing the Detail Payment Transaction Record for an individual payment.
    Transaction Type Descriptive information as to the kind of transaction being processed on a specific window or batch process.
    Treasury Account Symbol (TOP) The account number assigned by Treasury to classify agency transactions.
    Treasury Offset Program Treasury's Financial Management Service (FMS) holds the responsibility for administering tax refund offsets to outstanding child support or state and federal agency debts.
    Trial Balance A listing of accounts in the general ledger with their debit or credit balances in respective columns.
    23C Date The date a liability is assessed.
    Window Specific screens within the RRACS system, used to journal various types of transactions.
    Write-Off The amount of assessments that the entity still has statutory authority to collect at the end of the period, but has no future collection potential and are therefore defined as write-offs.

3.17.64.3.2  (01-20-2012)
Acronyms

  1. The following are abbreviations (acronyms) that will be used throughout this IRM.

    ACRONYM DESCRIPTION
    AIS Automated Insolvency System
    ALC Agency Location Code
    ANMF Automated Non-Master File
    AORR Area Office Remittance Register
    BMF Business Master File
    CADE Customer Account Data Engine
    CDDB Custodial Detail Database
    CFO Chief Financial Office
    DBA Data Base Administrator
    DCF Dishonored Check File
    DDIA Direct Debit Installment Agreement
    DLN Document Locator Number
    DOC ID Document Identification Number
    DOJ Department of Justice
    DPS Daily Posting Summary
    DT Deposit Ticket
    DV Debit Voucher
    ECC Enterprise Computing Center
    ECP Electronic Check Processing
    EFT Electronic Funds Transfer
    EFTPS Electronic Federal Tax Payment System
    EIN Employer Identification Number
    ELVIS Electronic Verification & Image Service
    EOD End of Day
    EOM End of Month
    EPCF Electronic Payment Control File
    ERSED Erroneous Refund Statute Expiration Date
    FMS Financial Management Service
    FPLP Federal Payment Levy Program
    FRC Federal Records Center
    GAO Government Accountability Office
    GMF Generalized Mainline Framework (pipeline processing)
    GUF Generalized Unpostables Framework
    GWA Government Wide Accounting
    HQ Headquarters
    IDRS Integrated Data Retrieval System
    IMF Individual Master File
    IPAC Intra-Governmental Payment and Collection System
    IRACS Interim Revenue Accounting Control System
    IRC Internal Revenue Code
    IRM Internal Revenue Manual
    IRS Internal Revenue Service
    ISRP Integrated Submission Remittance Processing
    JV Journal Voucher
    MF Master File
    NMF Non-Master File
    NTRR Net Tax Refund Report
    OIC Offer in Compromise
    OMB Office of Management and Budget
    OTCnet Over the Counter Network
    PCC Paper Check Conversion
    PJ Pre-Journalized
    RACR Reciprocal Accounting Control Record
    R&C Receipt & Control
    RFC Regional Financial Centers
    RRACS Redesign Revenue Accounting Control System
    RS-PCC Remittance Strategy for Paper Check Conversion
    SCCF Service Center Control File
    SF Standard Form
    SITLP State Income Tax Levy Program
    SSN Social Security Number
    TAS Treasury Account Symbol
    TC Transaction Code
    TDA Taxpayer Delinquent Account
    TDCS Tape Data Control Sheet
    TEP Tape Edit Processor
    TGAnet Treasury General Account Deposit Reporting Network
    TIN Taxpayer Identification Number
    TOP Treasury Off-Set Program
    TRACS Treasury Receivable Accounting & Control System
    URF Unidentified Remittance File
    XSF Excess Collection File

3.17.64.3.3  (09-01-2011)
Related IRMs

  1. The following IRMs provide additional instructions.

    IRM NUMBER TITLE
    IRM 1.15.16 Records Control Schedule for the Chief Financial Officer
    IRM 1.15.29 Records Control Schedule for Submissions Processing Campus Records
    IRM 3.0.167 Losses and Shortages
    IRM 3.8.44 Campus Deposit Activity
    IRM 3.8.45 Manual Deposit Process
    IRM 3.8.47 Manual Deposit Process for Field Offices
    IRM 3.10.5 Batch/Block Tracking System (BBTS)
    IRM 3.10.73 Batching and Numbering
    IRM 3.17.5 Hard-core Payment Tracers
    IRM 3.17.10 Dishonored Check File (DCF) and Unidentified Remittance File (URF)
    IRM 3.17.15 Accounting Reports Analyst - Responsibilities
    IRM 3.17.21 Credit and Account Transfers
    IRM 3.17.30 SC Data Controls
    IRM 3.17.41 Accounting and Operating Reports
    IRM 3.17.46 Automated Non-Master File (Accounting)
    IRM 3.17.50 Submission Processing RRACS Procedures
    IRM 3.17.63 Redesign Revenue Accounting Control System
    IRM 3.17.79 Accounting Refund Transactions
    IRM 3.17.80 Working and Monitoring Category D, Erroneous Refund Cases in Accounting Operations
    IRM 3.17.220 Excess Collections File
    IRM 3.17.221 Enterprise Computing Center Data Controls
    IRM 3.17.243 Miscellaneous Accounting
    IRM 3.17.244 Manual Assessments
    IRM 3.30.123 Processing Timeliness: Cycles, Criteria and Critical Dates
    IRM 21.4.5 Erroneous Refunds

3.17.64.3.4  (09-01-2011)
Forms

  1. The following forms are commonly used in Revenue Accounting and will be referenced throughout this IRM.

    FORM # FORM TITLE
    Form 215-A Deposit Ticket
    Standard Form 224 Statement of Transactions
    Form 23C Manual Summary Record of Assessment
    Form 514-B Tax Transfer Schedule
    Form 784 Recap of Remittances
    Form 813 Document Register
    Form 813-A Recap of Document Registers
    Form 843 Claim for Refund & Request for Abatement
    Standard Form 1081 Voucher and Schedule of Withdraws and Credits
    Standard Form 1098 Schedule of Cancelled or Undelivered Checks
    Standard Form 1166 Voucher and Schedule of Payments
    Standard Form 1184 Unavailable Check Cancellation
    Standard Form 1185 Schedule of Unavailable Checks/ Cancellations/ Credits
    Form 1331 Notice of Adjustment
    Form 1331-B Notice of Adjustment (not on MF)
    Form 2158 Credit Transfer Voucher
    Form 2162 Summary of Assessments
    Form 2188 Voucher & Schedule of Overpayment and Overassessments
    Form 2221 Schedule of Collections
    Form 2285 Concurrent Determination of Deficiencies
    Form 2424 Account Adjustment Voucher
    Form 2859 Request for Quick and Prompt Assessments
    Form 3177 Notice of Action for Entry on MF
    Form 3210 Document Transmittal
    Form 3244 Payment Posting Voucher
    Form 3245 Posting Voucher-Refund
    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 (non-revenue receipts)
    FMS 3813 Reversal of Credit
    Form 3997 Reconciliation of General Ledger Accounts
    Form 4028 SCCF Adjustment Record (Format Code 216)
    Form 4506 Request for Copy of Tax Return
    Form 4830 IDRS Posting Document
    Form 5147 NMF-IDRS Transaction Record
    Standard Form 5515 Debit Voucher
    Form 5792 Request for IDRS Generated Refund (IGR)
    Form 6168 General Ledger Reconciliation with ECC RACR
    Form 6652 Statement of Difference for Deposit or Disbursement Transactions
    Form 8485 Assessment Adjustment Case Record
    Form 8758 Excess Collections File Addition

3.17.64.3.5  (09-01-2011)
Accounting Reports and Usage

  1. The following accounting control reports can be generated on demand.

  2. Online journal research is done on an as-needed basis.

  3. RRACS reports must be retired to the FRC, as indicated in IRM 1.15.16.

3.17.64.3.5.1  (09-01-2011)
Submission Processing RRACS Reports

  1. Submission Processing reports referenced throughout this IRM.

    REPORT # REPORT NAME FREQUENCY OF REPORT
    003 DTRIAL, Daily General Ledger Trial Balance Daily
    004 MTRIAL, Monthly General Ledger Trial Balance Monthly
    006 Summary Record of Assessments Daily
    018 SF 224, Statement of Transactions Monthly
    024 Voucher and schedule of Overpayments & Over assessments Daily
    025 Form 2162 Summary of Assessments Monthly
    025A FY 2162, Summary of Assessment Certificates Issued Fiscal Year End
    051 General Ledger Account Details Monthly
    051S Single Sub Account by Account Generated on demand
    126 EFTPS Error (Reprint Only) Generated on demand
    131 Erroneous Refund Report Monthly
    142 Credit Transfer Out Monthly
    143 EFTPS Activity Report Generated on demand
    145 SF 224 Detail report Generated on demand
    155 Identity Theft Erroneous Refund Report Monthly
    577 Loss & Shortages Monthly
    1140 Deposit Activity (4900) Monthly
    DCF 03 1710 Account transaction Register Daily
    DCF 05 DCF Applications for IMF/BMF Daily
    EOD 16 IDRS PJ Recap Daily
    EOD 2421 Area Office Remittance Register Daily
    GMF 15-45 Transaction Release Summary Daily
    GUF 53-40 Unpostable Control Report Daily
    GUF 53-42 Revenue Receipts Control Sheets-Nullified Unpostables IMF/BMF Daily
    ISRP 0542 RRPS General Ledger Account Number List-Journal Total Report Daily
    SCF 11–41 Adjustment Control Record List Items with Control Record Source Code J Daily
    SCF 11–47 Control Record Renumber Reclassification Summary Daily
    SCF 11–51 Tape Control Record List Daily
    SCF 13–40 Revenue Receipts Control Sheets (RRCS) IMF/BMF Daily
    TDA 55 Error Report Generated on demand
    TDA 5540 Run Controls Report Generated on demand
    URF 03 Transaction Register Daily
    URF 05 URF Applications for IMF/BMF Daily

    Note:

    Additional CFO RRACS reports can be found in IRM 3.17.63, Redesign Revenue Accounting Control System.

3.17.64.3.6  (06-07-2012)
Submission Processing Chart of Accounts

  1. The following is a chart of Submission Processing accounts that will be referenced throughout this IRM.

    Note:

    Additional Accounts maintained by CFO can be found in IRM 3.17.63, Redesign Revenue Accounting Control System.

    ACCOUNT # ACCOUNT NAME
    1100 BMF Accounts Receivable
    1200 IMF/CADE Receivable
    1205 CADE Accounts Receivable
    1300 Non-Tax Accounts Receivable
    1301 CADE Non-Tax Receivable
    1321 NMF Notice (Cincinnati Only)
    1322 NMF Taxpayer Delinquent Accounts (Cincinnati Only)
    1324 NMF Taxpayer Delinquent Accounts Under Tolerance (Cincinnati Only)
    1360 NMF Installment Agreement Accounts (Cincinnati Only)
    1371 NMF Offers in Compromise (OIC) (Cincinnati Only)
    1389 NMF Suspense (Cincinnati Only)
    1510 Other Receivables, Regular
    1530 Court Case Erroneous Refunds
    1535 CI Court Ordered Restitution Erroneous Refund (Kansas City Only)
    1540 Non-Court Case Erroneous Refunds
    1545 Identity Theft Erroneous Refunds
    1600 Manual Assessments, Transit Account
    1710 Dishonored Check File
    1720 Dishonored Check, Adjustments
    1810 BMF Accounts Receivable, Inactive
    1815 CADE Accounts Receivable, Inactive
    1820 IMF/CADE Accounts Receivable, Inactive
    1830 NMF Accounts Receivable, Inactive (Cincinnati Only)
    1840 Other Receivables, Inactive
    2355 Federal Court Ordered Restitution (Kansas City Only)
    4110 ECC Suspense for MF - BMF
    4120 SC Suspense for the MF - BMF
    4125 EFTPS/FPLP Suspense for MF - BMF (Ogden Only)
    4130 ECC Unpostable - BMF
    4205 SC Suspense To/From CADE
    4210 ECC Suspense for MF - IMF/CADE
    4215 CADE ECC Suspense
    4217 CADE MFT 30 to MFT 29
    4220 SC Suspense for the MF - IMF
    4225 EFTPS/FPLP Suspense for MF - IMF (Ogden Only)
    4230 ECC Unpostable Documents - IMF
    4254 MFT 30 to MFT 29
    4420 SC Suspense for NMF
    4425 EFTPS/FPLP Suspense for NMF (Ogden Only)
    4430 Unpostable Documents - NMF (Cincinnati Only)
    4440 Assessment & Abatement Suspense - NMF (Cincinnati Only)
    4510 Pre-Payment Credits - BMF
    4520 Pre-Payments Credits - IMF/CADE
    4521 Pre-Payment Credit - Non-Tax
    4522 CADE Pre-Payment Credit - Non-Tax
    4530 CADE Pre-Payment Credit
    4610 Unapplied Advance Payments
    4615 IRC Sect. 847, Special Estimated Tax Payments (Cincinnati Only)
    4620 Unidentified Remittances
    4625 Insolvency Suspense
    4740 Deposit Funds in Transit
    4765 EFTPS Miscellaneous Suspense (Ogden Only)
    4900 Revenue Credits in Transit to Other SP Campuses
    4910 Disbursement Loss
    4950 IMF Unallowable Deductions
    4970 Unapplied Refund Reversals
    4975 Liability DOJ Receipts (Kansas City Only)
    6001 Installment Agreement Liability
    6010 Arbitrage Rebate Liability
    6011 Arbitrage Rebate Penalty Liability
    6110 Withholding Tax Assessments - Principal
    6111 Withholding Tax Assessments - Penalty
    6112 Withholding Tax Assessments - Interest
    6120 Individual Income Tax Assessments - Principal
    6121 Individual Income Tax Assessments - Penalty
    6122 Individual Income Tax Assessments - Interest
    6130 Corporation Tax Assessments - Principal
    6131 Corporation Tax Assessments - Penalty
    6132 Corporation Tax Assessments - Interest
    6140 Excise Assessments - Principal
    6141 Excise Tax Assessment - Penalty
    6142 Excise Tax Assessments - Interest
    6150 Estate & Gift Tax Assessments - Principal
    6151 Estate & Gift Tax Assessments - Penalty
    6152 Estate & Gift Tax Assessments - Interest
    6170 CTA Tax Assessments - Principal
    6171 CTA Tax Assessments - Penalty
    6172 CTA Tax Assessments - Interest
    6180 Futa Tax Assessments - Principal
    6181 Futa Tax Assessments - Penalty
    6182 Futa Tax Assessments - Interest
    6190 Previously Assessed Tax
    6191 Previously Assessed Penalty
    6192 Previously Assessed Interest
    6200 Taxpayer Accounts Transferred
    6201 Mirror Assessments
    6510 Over-Assessments Credited
    6520 Refund of Tax and Interest
    6565 Refund Cancellation Credits Allowed
    6570 Substantiated Credits Allowed
    6580 Revenue Credits Transferred To and From
    6590 Deposit Fund Credits Transferred To and from
    6600 Accounts Cleared Statute/Bankruptcy
    6700 Foreign Check Collection Cost & Miscellaneous Bank Charges
    6800 Excess Collections
    6900 Adjustment or Correction of Revenue Receipts
    6901 ECP Adjustments of Revenue
    6905 Identity Theft Erroneous Refund Write Offs
    6910 Correction of Miscellaneous Revenue
    6920 Disbursement Write-Off
    6950 DOJ Civil Debt Collection Hold-back (Kansas City Only)
    7001 Unclassified EFTPS/FPLP
    7500 Undeposited Collections
    7610 Embezzlement and Thefts
    7620 Unexplained Losses
    7649 ECP Deposit Discrepancies
    7650 Deposit Discrepancies
    9998 Reversals Revenue Clearance Accountability
    9999 Revenue Clearance Accountability

3.17.64.3.6.1  (09-01-2011)
Subsidiary Records and Balancing

  1. Subsidiary records that afford necessary details in support of certain general ledger accounts must be maintained, as prescribed. As a general rule, posting to subsidiary accounts will be made directly from documents or forms evidencing the transaction. This practice avoids possible inaccuracies that may arise if information is transcribed or summarized separately, and such summaries are then used for entries to the subsidiary accounts.

3.17.64.3.6.2  (09-01-2011)
Accounting Subsidiaries External to RRACS

  1. The frequency of reconciliation between the subsidiary and general ledger accounts range from monthly to quarterly. See IRM 3.17.64.3.6. In order to maintain control of the In-transit Account 1600, Form 813 (2-part) numbered in support of Form 3552 may be released weekly or daily to the SCCF. Reconciliation of this account must be performed at least monthly but, in order to facilitate balancing, it may be advantageous to reconcile it on a weekly basis.

3.17.64.3.6.3  (06-07-2012)
Chart of Subsidiary Records External to RRACS

  1. The chart below lists the RRACS file records that are documented by subsidiary records, subsidiary description, and the frequency of reconciliation.

    Note:

    CFO Subsidiary Records External to RRACS can be found in IRM 3.17.63, Redesign Revenue Accounting Control System.

    GL Acct. No. External Subsidiary Frequency
    1321 NMF Notices Monthly
    1322 NMF TDA Monthly
    1324 NMF TDA Deferral Under Tolerance Monthly
    1360 NMF Installment Agreement Monthly
    1371 NMF OIC Monthly
    1389 NMF Suspense Monthly
    1400 Tax Account Transferred Out Monthly
    1510 Other Receivable Document File Monthly
    1530 Erroneous Refunds Court Case Document File Monthly
    1535 CI Court Ordered Restitution Erroneous Refund Monthly
    1540 Erroneous Refunds Non-Court Case, Document File Monthly
    1545 Identity Theft Erroneous Refunds Monthly
    1600 Assessments Pending (Form 3552) and Document File Monthly
    1710 IDRS DCF Monthly
    1720 Form 2424 Document File Monthly
    1830 53d Cases, NMF Monthly
    1840 Document File Monthly
    4120 BMF SCCF Monthly
    4125 BMF EFTPS Suspense Monthly
    4130 BMF Unpostable File Monthly
    4220 IMF SCCF Monthly
    4225 IMF EFTPS Suspense Monthly
    4230 IMF Unpostable File Monthly
    4420 NMF SCCF Monthly
    4425 NMF EFTPS Suspense Monthly
    4430 NMF Unpostable File Monthly
    4440 Form 813 Monthly
    4610 Unapplied Advance Payment Documents Monthly
    4615 Section 6077 Payment Documents Monthly
    4620 IDRS URF Monthly
    4740 Credit Transfer Voucher Monthly
    4765 Misc EFTPS Suspense Monthly
    4900 Unconfirmed Form 2158 Out Quarterly
    4910 Disbursement Loss Monthly
    4970 Document File Monthly
    4975 Document File Monthly
    6510 Forms 2188, 3354, 1331B & 3809 Monthly
    6565 Refund Cancellation Credits Allowed Monthly
    6570 Case File Monthly
    6700 Foreign Check Collection Cost & Misc Bank Charge Records (Case File) Monthly
    6800 IDRS Excess Collection Monthly
    6905 Identity Theft Erroneous Refund Write Offs Monthly
    6910 Correction of Miscellaneous Revenue Monthly
    6920 Disbursement Write-Off Monthly
    6950 DOJ Supporting File Monthly
    7610 Case File (Embezzlement and Theft) Quarterly
    7620 Case File (Unexplained Losses) Quarterly
    7649 Case File (ECP Deposit Discrepancy) Quarterly
    7650 Case File (Deposit Discrepancy) Quarterly
    9998 Document File Monthly
    1100, 1300,1810, 4110, 4510, 4521 BMF RACR Monthly
    1200, 1300, 1820, 4205, 4210, 4215, 4254, 4520, 4521, 4530,4531 IMF RACR Weekly/
    Monthly

3.17.64.3.7  (09-01-2011)
Treasury Account Symbols (TAS)

  1. The following are Treasury Account Symbols referenced throughout this IRM.

    TAS CODE TAS NAME
    20-0101 Tax Class 1 - Withholding
    20-0110 Tax Class 2 - Individual Income
    20–0111 Tax Class 3 - Corporation Income
    20-0121 Tax Class 8 - Federal Unemployment Tax
    20-0130 Tax Class 7 - Railroad Retirement Tax
    20-0152 Tax Class 4 - Excise
    20-0153 Tax Class 5 - Estate and Gift
    20-1060 Forfeitures of Unclaimed Money and Property
    20-1099 Miscellaneous Forfeiture Receipt
    20-1210 Conscience Fund
    20-3220 General Fund Proprietary Receipts, Not Otherwise Classified, All Other
    20F3820 EFTPS Unclassified/Insolvency
    20F3844 DOJ IPAC Suspense
    20F3880 Budget Clearing, Refund
    20X0903 Principal Amount Refunded
    20X0904 Interest Paid on Principal Amounts Refunded
    20X5080.1 Public Debt
    20X5432.1 New Installment Agreement User Fees
    20X5432.3 Reinstated Installment Agreement User Fees
    20X5432.4 OIC User Fees
    75X6288 Child Support Receipts

3.17.64.3.8  (09-01-2011)
Agency Location Codes (ALC)

  1. The following ALCs are used by the campuses for deposit and disbursement activities.

    CAMPUS ALC
    Andover 20-09-0800
    Atlanta 20-09-0700
    Austin 20-09-1800
    Brookhaven 20-09-1900
    Cincinnati 20-09-1700
    Fresno 20-09-8900
    Kansas City 20-09-0900
    Memphis 20-09-4900
    Ogden 20-09-2900
    Philadelphia 20-09-2800

3.17.64.4  (09-01-2011)
Federal Government Accounting Requirements

  1. 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.

  2. 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 Act 31 USCG. 3512 states that the head of each executive agency shall establish and maintain systems of accounting and internal control to provide:

    1. Full disclosure of the financial results of the agency's activities.

    2. Adequate financial information needed for the agency's management purposes.

    3. Effective control over, and accountability for, all funds, property, and other assets for which the agency is responsible, including appropriate internal audit.

    4. 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.

    5. 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.

  3. 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.

  4. 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.

3.17.64.4.1  (09-01-2011)
On-Site Audit By Government Accountability Office

  1. 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.

  2. 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 USC. 3309.

  3. 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:

    1. Original SF 1166 OCR.

    2. Original SF 1098, SF 1184, SF 1081, or FMS 3813.

    3. Adjustment documents or explanatory memoranda relating to the correction of errors in a previously prepared SF 224.

  4. The following additional records will be made available:

    1. BMF and IMF Recaps of Assessments, Abatements and Other Post-Journalized Transactions.

    2. Form 8485.

    3. Form 2285.

  5. Form 8485 and Form 2285 will be made available for restricted-interest cases only, and taxpayer names must be blocked out.

  6. 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 blocked out on transcripts prior to delivery to GAO.

  7. 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.

  8. Fax copies used in lieu of originals must be photocopied for the GAO file.

3.17.64.5  (09-01-2011)
RRACS System Overview

  1. Redesign Revenue Accounting Control System (RRACS) is a fully automated system used to provide accounting control for all revenue accounting transactions. The database 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.

  2. 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 the credit sides of the transaction. A journal number is assigned to each transaction. The journal number must be used by the RRACS technician to cross reference the input documents with the transaction.

  3. The journal number is 15 digits signifying a unique transaction. The first three digits identify the RRACS main menu and sub-menu selections, the next eight digits are the current date, and the last four signify the sequence for that window series.

  4. The RRACS database is comprised of a variety of records that will summarize the total debit and credit amounts by account numbers.

  5. Each update to the database is by journal entry. Journal entries and automated posting records 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.

    Note:

    Additional information regarding the RRACS system can be found in IRM 3.17.63, Redesign Revenue Accounting Control System.

3.17.64.5.1  (09-01-2011)
Document Preparation

  1. Certain document preparation procedures must be performed prior to input on the RRACS system. For certain windows, a volume of source documents is used for a single input. On other windows, two or more source documents must be balanced against each other. A number of the windows are input directly from the source documents.

  2. Form 8166 has been developed for the purpose of consolidating volume source documents for a single input or for reconciling source documents when a combination of documents are used as input.

  3. Assign a number to the Form 8166. Maintain log books for these numbers. For individual windows that specify Form 8166, use the reconciliation sheet number as the Doc-Id.

  4. Use Form 8167 as a continuation sheet to Form 8166 when more space is necessary. Use the same date and number on the Form 8167.

  5. The RRACS system displays the journal numbers of each transaction when the posting to the database has been completed. These journal numbers must be used to cross-reference documents. When the reconciliation sheet is used, the journal number(s) must be recorded on the reconciliation sheet. The reconciliation sheet number may also be used as a cross-reference on the source documents in order to expedite processing, as long as the Form 8166 is stamped with the journal number after input to RRACS.

  6. There is a maximum of 75 source journals per posting number. This includes the reclassification and application posting necessary for a complete journal.

3.17.64.5.2  (09-01-2011)
RRACS Inventory Accounts

  1. RRACS must never contain any taxpayer information, therefore, never use TINs or any other identifying information, for Doc-Ids/case numbers, etc.

  2. On all inventory accounts, never use a DBA reversal window to reverse any action or a modification window to correct an open case. It is necessary to close and then reopen the case.

  3. On all inventory accounts that are open over 30 days, a history sheet to document actions taken should be maintained in their respective areas.

3.17.64.5.3  (05-21-2012)
Input Windows for Submission Processing Accounts

  1. A series of input windows is provided in RRACS. Separate windows are provided for the various types of transactions. The first part of this table is for "batch" journals generated from other systems. The second part of this table is for journals from "manual" input.

    Note:

    For additional RRACS Windows refer to IRM 3.17.63, Redesign Revenue Accounting Control System.

    WINDOW NUMBER BATCH JOURNAL TYPE AND ACCOUNTS
    100 GUF 5302 Corrected New and Nullified Unpostables
      DR 4110, 4120, 4130, 4210, 4220, 4230
      CR 4110, 4120, 4130, 4210, 4220, 4230
    101 SCCF 1101 Adjustment Reclass
      DR 21XX, 4120, 4220, 4420, 4620, 6540, 6800
      CR 21XX, 4120, 4220, 4420, 4620, 6540, 6800
    102 GMF 1505 TEP
      DR 4110, 4120, 4210, 4215, 4220
      CR 4110, 4120, 4210, 4215, 4220
    107 IMF Recap - Semi-Annual
    108 BMF Recap
      DR 1100, 1810, 1300, 21XX, 2380, 2385, 4110, 4210, 4520, 4521, 6200, 6510, 6530, 6540, 6560, 6580, 6575, 6810
      CR 1100, 1300, 21XX, 2380, 2385, 4110, 4510, 4521, 6010, 6011, 6100, 6200, 6510, 6540, 6580, 6575, 6600
    110 EFTPS Deposit
      DR 2110, 2120, 2130, 2140, 2150, 2170, 2180, 2190
      CR 4125, 4225, 4425, 4765
    111 EFTPS Debit Voucher
      DR 4125, 4225, 4425, 4765
      CR 2110, 2120, 2130, 2140, 2150, 2170, 2180, 2190
    112 EFTPS Reclass
      DR 2110, 2120, 2130, 2140, 2150, 2170, 2180, 2190, 4125, 4225, 4425, 4765
      CR 2110, 2120, 2130, 2140, 2150, 2170, 2180, 2190, 4125, 4225, 4425, 4765
    113 EFTPS TEP
      DR 4125, 4225, 4110, 4210, 4251
      CR 4125, 4225, 4110, 4210, 4251
    133 Regular Assessment
    134 Prompt Assessment
    135 Quick Assessment
    136 Jeopardy Assessment
    137 IMF Abatement
    138 BMF Abatement
    140 IDRS End of Day (EOD)
      DR 21XX, 2380, 2385, 4120, 4220, 4620, 6800, 9998
      CR 1710, 21XX, 4120, 4220
    141 ANMF SC Recap - Other
    142 ANMF SC Recap - Assessment
    162 IMF Recap
      DR 1200, 1300, 1550, 1820, 21XX, 2380, 2385, 4210, 4254, 4420, 4520, 4521, 4950, 6001, 6200, 6330, 6510, 6530, 6540, 6550, 6560, 6575, 6580, 6600, 6810
      CR 1300, 1550, 21XX, 2380, 2385, 4210, 4254, 4520, 4521, 4950, 6001, 6100, 6110, 6200, 6330, 6510, 6530, 6540, 6550, 6560, 6575, 6580, 6600, 6800, 6810
    170 ISRP
    180 Lockbox
    199 Year-End Processing
      MANUAL INPUT TYPE
    210 Deposit
    211 Confirm Deposit
    220 Debit Voucher
    221 Debit Voucher Adjustment
    236 JV Increase 20F3880
    239 JV Decrease 20F3880
    250 Deposit Reclass
    306 Loss Embezzlement & Theft
    307 Loss Unexplained
    308 Loss Deposit Discrepancy
    309 Recover Embezzle & Theft
    310 Recover unexplained Loss
    311 Recover Deposit Discrepancy
    400 Accounting Application
    402 Misc Application
    404 URF/Miscellaneous
    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 Unpostables - BMF
    428 ECC Unpostables - 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 Transfer-Out Revenue Receipt Cr Doc
    447 Confirm Credit Transfer-Out Revenue Receipt DR Doc
    448 Confirm Credit Transfer-Out Deposit Fund CR Doc
    449 Confirm Credit Transfer-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)
    471 CADE 2
    480 Erroneous Refund - Court Case
    481 Erroneous Refund - Non-Court Case
    485 Non-Payment of Erroneous Refund
    490 Clear Erroneous Refund
    498 Insolvency Recovery
    499 Revenue Clearance TRF
    541 IPAC Receipt
    610 Assessment - Regular - Current - Withholding (TC 1)
    611 Assessment - Regular - Current - Individual Income (TC 2)
    612 Assessment - Regular - Current - Corporation (TC 3)
    613 Assessment - Regular - Current - Excise (TC 4)
    614 Assessment - Regular - Current - Estate & Gift (TC 5)
    615 Assessment - Regular - Current - CTA (TC 7)
    616 Assessment - Regular - Current - FUTA (TC 8)
    620 Assessment Regular Deficiency - Withholding (TC 1)
    621 Assessment Regular Deficiency - Individual Income (TC 2)
    622 Assessment Regular Deficiency - Corporation (TC 3)
    623 Assessment Regular Deficiency Excise (TC 4)
    624 Assessment Regular 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 - Individual Income (TC 2)
    632 Assessment Quick Current - Corporation (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 Withholding (TC 1)
    641 Assessment Quick Deficiency Individual Income (TC 2)
    642 Assessment Quick Deficiency Corporation (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 Withholding (TC 1)
    651 Assessment Prompt Current Individual Income (TC 2)
    652 Assessment Prompt Current Corporation (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 Withholding (TC 1)
    661 Assessment Prompt Deficiency Individual Income (TC 2)
    662 Assessment Prompt Deficiency Corporation (TC 3)
    663 Assessment Prompt Deficiency Excise (TC 4)
    664 Assessment Prompt Deficiency Estate & Gift (TC 5)
    665 Assessment Prompt Deficiency CTA (TC 7)
    666 Assessment Prompt Deficiency FUTA (TC 8)
    670 Assessment Jeopardy Current Withholding (TC 1)
    671 Assessment Jeopardy Current Individual Income (TC 2)
    672 Assessment Jeopardy Current Corporation (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 Withholding (TC 1)
    681 Assessment Jeopardy Deficiency Individual Income (TC 2)
    682 Assessment Jeopardy Deficiency Corporation (TC 3)
    683 Assessment Jeopardy Deficiency Excise (TC 4)
    684 Assessment Jeopardy Deficiency 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
    810 Manual Assessment Regular Current Withholding (TC 1)
    811 Manual Assessment Regular Current Individual Inc. (TC 2)
    812 Manual Assessment Regular Current Corporation (TC 3)
    813 Manual Assessment Regular Current Excise (TC 4)
    814 Manual Assessment Regular Current Estate & Gift (TC 5)
    815 Manual Assessment Regular Current CTA (TC 7)
    816 Manual Assessment Regular Current FUTA (TC 8)
    820 Manual Assessment Regular Deficiency Withholding (TC 1)
    821 Manual Assessment Regular Deficiency Individual Inc. (TC 2)
    822 Manual Assessment Regular Deficiency Corporation (TC 3)
    823 Manual Assessment Regular Deficiency Excise (TC 4)
    824 Manual Assessment Regular Deficiency Estate & Gift (TC 5)
    825 Manual Assessment Regular Deficiency CTA (TC 7)
    826 Manual Assessment Regular Deficiency FUTA (TC 8)
    830 Manual Assessment Quick Current Withholding (TC 1)
    831 Manual Assessment Quick Current Individual Income (TC 2)
    832 Manual Assessment Quick Current Corporation (TC 3)
    833 Manual Assessment Quick Current Excise (TC 4)
    834 Manual Assessment Quick Current Estate & Gift (TC 5)
    835 Manual Assessment Quick Current CTA (TC 7)
    836 Manual Assessment Quick Current FUTA (TC 8)
    840 Manual Assessment Quick Deficiency Withholding (TC 1)
    841 Manual Assessment Quick Deficiency Individual Inc. (TC 2)
    842 Manual Assessment Quick Deficiency Corporation (TC 3)
    843 Manual Assessment Quick Deficiency Excise (TC 4)
    844 Manual Assessment Quick Deficiency Estate & Gift (TC 5)
    845 Manual Assessment Quick Deficiency CTA (TC 7)
    846 Manual Assessment Quick Deficiency FUTA (TC 8)
    850 Manual Assessment Prompt Current Withholding (TC 1)
    851 Manual Assessment Prompt Current Individual Income (TC 2)
    852 Manual Assessment Prompt Current Corporation (TC 3)
    853 Manual Assessment Prompt Current Excise (TC 4)
    854 Manual Assessment Prompt Current Estate & Gift (TC 5)
    855 Manual Assessment Prompt Current CTA (TC 7)
    856 Manual Assessment Prompt Current FUTA (TC 8)
    860 Manual Assessment Prompt Deficiency Withholding (TC 1)
    861 Manual Assessment Prompt Deficiency Individual Inc (TC 2)
    862 Manual Assessment Prompt Deficiency Corporation (TC 3)
    863 Manual Assessment Prompt Deficiency Excise (TC 4)
    864 Manual Assessment Prompt Deficiency Estate & Gift (TC 5)
    865 Manual Assessment Prompt Deficiency CTA (TC 7)
    866 Manual Assessment Prompt Deficiency FUTA (TC 8)
    870 Manual Assessment Jeopardy Current Withholding (TC 1)
    871 Manual Assessment Jeopardy Current Individual Inc. (TC 2)
    872 Manual Assessment Jeopardy Current Corporation (TC 3)
    873 Manual Assessment Jeopardy Current Excise (TC 4)
    874 Manual Assessment Jeopardy Current Estate & Gift (TC 5)
    875 Manual Assessment Jeopardy Current CTA (TC 7)
    876 Manual Assessment Jeopardy Current FUTA (TC 8)
    880 Manual Assessment Jeopardy Deficiency Withholding (TC 1)
    881 Manual Assessment Jeopardy Deficiency Individual Inc. (TC 2)
    882 Manual Assessment Jeopardy Deficiency Corporation (TC 3)
    883 Manual Assessment Jeopardy Deficiency Excise (TC 4)
    884 Manual Assessment Jeopardy Deficiency Estate & Gift (TC 5)
    885 Manual Assessment Jeopardy Deficiency CTA (TC 7)
    886 Manual Assessment Jeopardy Deficiency FUTA (TC 8)
      DBA ONLY
    906 Undeposited Collection
    907 Deposit

3.17.64.5.4  (09-14-2011)
Error Conditions

  1. 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.

    Note:

    If you receive an error code for a duplicate deposit ticket or debit voucher, research must be completed to ensure the item is truly not a duplicate. Any uncertainties should be directed to the RRACS DBA or Manager.

    The system also has a window display that explains the error code. The following is a list of error conditions.

    Note:

    For additional Error Codes and descriptions refer to IRM 3.17.63, Redesign Revenue Accounting Control System.

    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
    MF Journal control already exists
    NA No document was found to update
    NF Document was not found
    OA Case is already open

3.17.64.5.5  (09-01-2011)
Correcting Erroneous Journal Entries

  1. Whenever an error in journalization is discovered, supervisory authorization is required for the correcting entry to the general ledger account.

  2. The authorization must be documented and retained by the manager. The documentation should include the original journal number, the reason for the reversal, and the managerial approval.

  3. The incorrect entry should be reversed by the DBA, then re-input by the technician who made the original incorrect entry (when possible). On the reversal journal, the DBA must include the original journal number and an explanation in the message text. On the correction journal, the technician must include the original journal number and the reversal journal number, along with an explanation in the message text. To ensure adequate audit trail information, the technician must also notate (pen and ink) the reversal journal number and the correction journal number on the Daily Posting Summary (DPS) (RRACS Report - 001) next to the original journal number.

  4. Maintain a log and include all correction request, modifications and reversal journals for audit trail.

3.17.64.6  (09-01-2011)
Account Transfers

  1. A Form 514-B, or equivalent prescribed document, is prepared to transfer NMF accounts to the MF, and for reinstatement of accounts previously removed from the MF and presently on the Retention file. See IRM 3.17.21, Credit and Account Transfers.

3.17.64.6.1  (09-01-2011)
General Ledger Accounts for Account Transfers

  1. The following are the accounts associated with Account Transfers.

3.17.64.6.1.1  (09-01-2011)
Account 1400 Tax Accounts Transferred Out
(Real Account, DR Normal Balance)

  1. This receivable account must be used to record and control amounts on NMF accounts while in the process of manual transfer to other campuses. NMF account amounts must be posted to this account when Form 514B is prepared. Amounts will be closed from the account upon receipt of the receiving campus' acknowledgement of account transfer on Form 514B, Part 2.

  2. External subsidiary record is the pending file of Form 514B.

3.17.64.6.1.2  (09-01-2011)
Account 6200
Taxpayer Accounts Transferred
(Nominal Account, DR/CR Normal Balance)

  1. This account is used to record the transfer of taxpayer accounts between campuses. The total in this account will be the net effect of transfers in and transfers out. Taxpayer accounts transferred out will be recorded as a debit to this account, transfers in will be recorded as credits.

  2. Account transfers of MF accounts are normally made automatically at ECC and reflected on the SC Recap. NMF transfers and an occasional MF transfer are made on Form 514-B, and forwarded through the mail to the receiving campus. Both types of transfer must be recorded in this account.

  3. No external subsidiary is used with this account, however, copies of the SC Recap and Form 514-B, should be maintained in a file for audit purposes.

3.17.64.6.1.3  (09-01-2011)
Account 6201
Mirror Assessments
(Nominal Account, DR/CR Normal Balance)

  1. This account is used to record the transfer of mirror assessments, MFT 31. The total in this account will be the net effect of accounts transferred out, and accounts transferred in again. Account transferred out will be recorded as a debit to this account, and accounts transferred in again will be recorded as credits.

    Note:

    Background: Currently, when married taxpayers file a joint return, and one spouse (identified here as the requesting spouse) later requests relief from a portion or all of the tax, the Service freezes the joint module and forgoes collection activity on any unpaid balance until the request is investigated and resolved. This action is initiated by one of the following: Bankruptcy - when either spouse claims a bankruptcy; an OIC - when either spouse makes an offer on a liability; Tax Court - when either spouse petitions the tax court; or Innocent Spouse - when one spouse requests relief of liability in full or in part. When the issue takes years to resolve, as it does in some bankruptcy cases, the Service loses its ability to collect from the non-requesting spouse, if the Collection Statute Expiration Date has expired. In other cases, the non-requesting spouse will pay additional penalty and interest that accrued while the Service was considering the other spouse's request for relief.

  2. These transfers of MF mirror assessments are normally made automatically at ECC and reflected on the SC Recap. Line code 156 are the transfers out, and line code 143 are the re-transfers in.

  3. This account will not be reflected on an Assessment Certificate, since it is a mirror assessment.

  4. There is no external subsidiary record for this account.

3.17.64.6.2  (09-01-2011)
Account Transfers Out (Form 514-B)
(RRACS Window 458)

  1. RACS will receive Form 514-B, supporting documentation and Form 813.

  2. Form 514-B must be processed in accordance with IRM 3.17.21, Credit and Account Transfers prior to input to RRACS. The Form 514-B or ANMF Transcript will be considered the source document for RRACS input.

  3. Form 514-B will be input individually using the Form 514-B number as the Doc-Id. Each transfer out must contain the NMF status or other file from which the account is being transferred.

  4. Journalize the Form 514-B.

    1. Using the RRACS 458 Window, which can be found under the Accounting Application Main Menu under Account Transfers, input the amount.

    2. The journalization will be a Debit to 1400 (Tax Accounts Transferred Out) and a Credit to either 4420 (NMF) or one of the NMF status accounts.

    3. The journal number must be stamped or written on the Form 514-B and the supporting documentation.

  5. Mail copy of 514-B and supporting documentation to receiving campus.

3.17.64.6.3  (09-01-2011)
Account Transfers In (Form 514-B)
(RRACS Window 460)

  1. RACS will receive Form 514-B, and supporting documentation from initiating campus. Entries will be made from the file copy. All transfers-in are assigned a DLN.

  2. Form 514-B will be input individually using the Form 514-B number as the Doc-Id.

  3. Journalize the Form 514-B,

    1. Using the RRACS 460 Window, which can be found under the Accounting Application Main Menu under Account Transfers, input the amount.

    2. The journalization will be a Debit to 4420 (NMF) and a Credit to 6200 (Taxpayer Account Transferred).

    3. The journal number must be stamped or written on the Form 514-B and the supporting documentation.

    4. Send Form 813 to the Data Control Function for input to SCCF.

  4. Mail confirmation copy of Form 514-B back to originating campus.

  5. RRACS will input the Form 813 information into ANMF using the Form 813 Block Control screen and route the NMF documents to the NMF function for input to ANMF. After successful input to ANMF, the journal will be automatic to the RRACS system with a 141 journal and automatic to SCCF, closing the DLN.

3.17.64.6.4  (09-01-2011)
Account Transfers Out (Confirmed Form 514-B)
(RRACS Window 465)

  1. Originating campus will receive the confirmation copy of Form 514-B back from receiving campus for confirmation on RRACS.

  2. Confirm Form 514-B using the RRACS 465 Window, which can be found under the Accounting Application Main Menu under the confirmation drop down menu pick "transfer out - dr (514B)" , input the amount.

  3. The journalization will be a debit to 6200 (Taxpayer Account Transferred) and a credit to 1400 (Tax Account Transferred Out).

    1. The journal number must be stamped or written on the Form 514-B.

  4. File and distribute accordingly.

3.17.64.7  (05-21-2012)
Assessments

  1. Delegation Order 1-6 (formerly DO-29) gives the Submission Processing Campus Director authority to appoint one or more assessment officers. This appointment should not be given to a position lower than an Operation Manager. An Operation Manager may, by designation, appoint an assessment officer to sign the Summary Record of Assessment in the absence of the Operation Manager. The Form 23C must be certified (signed) on the assessment date.

  2. Assessments related to MF accounts are based on taxable returns, not on payments and unpaid balances. The adjusted gross tax liability for each return, and any additional assessments, are processed by the site for debit entry to the taxpayer's MF account. All payments or equivalent credits are processed for credit entry to the MF account. In conjunction with entries to the MF accounts, a SC Recap is produced, and used as the basis for input to RRACS. A Summary Record of Assessment must be produced.

  3. Assessments related to NMF accounts are based on unpaid balances and payments. Each additional assessment appears on a separate NMF account. Assessments relative to NMF accounts are based on unpaid balances. It is important, therefore, that all NMF overpaid (refund), even, and non-taxable returns be included in the block DLNs in the audit trail area of the Summary of Assessments. This action will establish a statute date.

  4. Monday is the regular established assessment date for all MF assessments. In addition, a daily Summary Record of Assessments for Manual Assessments may be prepared. Summary Records of Assessments for Monday consists of the following certificates:

    1. Regular Assessments - SC Recaps IMF, BMF, and NMF regular weekly assessments.

    2. Daily Assessments - Prompt, Quick and Jeopardy.

  5. If a Barred Assessment is found follow the procedures in IRM 25.6.1.13.2.1, Barred Statute Report (Form 9355/3999).

3.17.64.7.1  (09-01-2011)
After Hours Assessments

  1. Each site must establish procedures for after-hours assessments. After-hours assessments include such items as imminent statutes, jeopardy and terminations that cannot be legally assessed during regular hours of the following work day. At a minimum, these procedures should include, but are not limited to, the following:

    1. Appoint after-hours assessment officers. Ensure that there is an assessment officer available at all times.

    2. Ensure appointments are current for after-hours assessment officers.

    3. Ensure that after-hours assessment officers are adequately trained to prepare a manual Form 23C.

    4. Provide all necessary forms and instructions for preparing a Form 23C.

    5. Have a system in place to ensure that Form 23C is given to RRACS for journalization on the next business day.

    6. Provide field office personnel with a list of after-hours assessment officers. Ensure that the field office personnel have correct phone numbers for these assessment officers. Ensure that they are aware of the procedures to contact the site in their jurisdiction.

3.17.64.7.2  (09-01-2011)
Manual Assessments

  1. Manual Assessments are prepared expeditiously to protect an Assessment from being barred by the expiration of the period of limitation, or to expedite the collection process. They can be either Masterfile or Non-Master File.

  2. The Accounting function will receive a Form 2859 for processing. Refer to IRM 3.17.46, Automated Non-Master File Accounting and IRM 3.17.244, Manual Assessments, for further processing procedures.

  3. Journalization information will come from the back of Form 813 for all MF Assessments and NMF daily assessments. Each Form 813 will be a separate input document. It is essential that all necessary information for input be on, or associated with, the Form 813.

  4. Journalization of assessments can be completed on a variety of RRACS windows depending upon the type of assessment (regular, quick, prompt or jeopardy), whether it is current or a deficiency, the tax class, and whether it is tax, penalty or interest. The windows that can be used range from 610 through 686 and 810 through 886. For further instructions on determining which window to use, refer to IRM 3.17.50.6, Submission Processing RRACS Procedures.

3.17.64.7.3  (09-01-2011)
General Ledger Accounts for Assessments and Settlements
(Nominal Account, CR Normal Balance)

  1. This series of accounts records the assessment of tax liabilities, and the liabilities for fees, penalties, or costs for services rendered. Also included in this series of accounts are settlements of accounts other than by payment. This series of accounts is nominal and will be closed to the revenue clearance account at the end of the accounting year.

3.17.64.7.3.1  (09-01-2011)
Account 1600 Manual Assessments Transit Account
(Real Account, DR Normal Balance)

  1. The balance of manual assessments may be established in the manual assessments, transit account.

  2. Manually-prepared assessments may be transferred from Account 1600 to NMF, BMF, and IMF, in accordance with schedules established by the individual campuses.

  3. External subsidiary record is a file of new documents pending transfers to NMF, BMF, and IMF.

3.17.64.7.3.2  (09-01-2011)
Account Series 6000 Assessments and Settlements
(Nominal Account, CR Normal Balance)

  1. This series of accounts records the assessment of tax liabilities, and the liabilities for fees, penalties, or costs for services rendered. Also included in this series of accounts are settlements of accounts other than by payment. These include abatements, write-offs, transfers, and clearances due to statute expiration. This series of accounts is nominal and will be closed to the revenue clearance account at the end of the accounting year.

3.17.64.7.3.3  (09-01-2011)
Account 6001 Installment Agreement Liability
(Nominal Account, CR Normal Balance)

  1. This account sets up the liability for installment agreement user fees when these fees are established on the MF.

3.17.64.7.3.4  (09-01-2011)
Account 6010
Arbitrage Rebate Liability
(Nominal Account, CR Normal Balance)
(Ogden Only)

  1. This account is used to summarize the total amount of assessments of non-tax revenue money. The balance of this account represents total non-tax revenue assessments for the year.

  2. These assessments will not appear on the Summary Record of Assessments.

3.17.64.7.3.5  (09-01-2011)
Account 6011
Arbitrage Rebate Penalty Liability
(Nominal Account, CR Normal Balance)
(Ogden Only)

  1. This account is used to summarize the total amounts of assessments of non-tax revenue penalties. The balance of this account represents total non-tax revenue penalty assessments for the year.

  2. These penalty assessments will not be recorded on the Summary Record of Assessments.

3.17.64.7.3.6  (09-01-2011)
Account 6110
Withholding Tax Assessments - Principal
(Nominal Account, CR Normal Balance)

  1. This account is used to summarize the total amounts of assessments of tax class 1 principal. The balance of this account represents total tax class 1 principal assessments for the year.

  2. All principal assessments must be recorded on Summary Record of Assessments. The Assessment Certificate is the legal document that permits collection activity.

  3. Total tax class 1 assessments for the month will be summarized on Form 2162, which will become the external subsidiary record.

3.17.64.7.3.7  (09-01-2011)
Account 6111
Withholding Tax Assessments - Penalty
(Nominal Account, CR Normal Balance)

  1. This account is used to summarize the total amounts of assessments of tax class 1 penalties. The balance of this account represents total tax class 1 penalty assessments for the year.

  2. All penalty assessments must be recorded on Summary Record of Assessments. The Assessment Certificate is the legal document that permits collection activity.

  3. Total tax class 1 assessments for the month will be summarized on Form 2162, which will become the external subsidiary record.

3.17.64.7.3.8  (09-01-2011)
Account 6112
Withholding Tax Assessments - Interest
(Nominal Account, CR Normal Balance)

  1. This account is used to summarize the total amounts of assessments of tax class 1 interest. The balance of this account represents total tax class 1 interest assessments for the year.

  2. All interest assessments must be recorded on Summary Record of Assessments. The Assessment Certificate is the legal document that permits collection activity.

  3. Total tax class 1 assessments for the month will be summarized on Form 2162, which will become the external subsidiary record.

3.17.64.7.3.9  (09-01-2011)
Account 6120
Individual Income Tax Assessments - Principal
(Nominal Account, CR Normal Balance)

  1. This account is used to summarize the total amounts of assessments of tax class 2 principal. The balance of this account represents total tax class 2 principal assessments for the year.

  2. All principal assessments must be recorded on Summary Record of Assessments. The Assessment Certificate is the legal document that permits collection activity.

  3. Total tax class 2 assessments for the month will be summarized on Form 2162, which will become the external subsidiary record.

3.17.64.7.3.10  (09-01-2011)
Account 6121
Individual Income Tax Assessments - Penalty
(Nominal Account, CR Normal Balance)

  1. This account is used to summarize the total amounts of assessments of tax class 2 penalties. The balance of this account represents total tax class 2 penalty assessments for the year.

  2. All penalty assessments must be recorded on Summary Record of Assessments. The Assessment Certificate is the legal document that permits collection activity.

  3. Total tax class 2 assessments for the month will be summarized on Form 2162, which will become the external subsidiary record.

3.17.64.7.3.11  (09-01-2011)
Account 6122
Individual Income Tax Assessments - Interest
(Nominal Account, CR Normal Balance)

  1. This account is used to summarize the total amounts of assessments of tax class 2 interest. The balance of this account represents total tax class 2 interest assessments for the year.

  2. All interest assessments must be recorded on Summary Record of Assessments. The Assessment Certificate is the legal document that permits collection activity.

  3. Total tax class 2 assessments for the month will be summarized on Form 2162, which will become the external subsidiary record.

3.17.64.7.3.12  (09-01-2011)
Account 6130
Corporation Tax Assessments - Principal
(Nominal Account, CR Normal Balance)

  1. This account is used to summarize the total amounts of assessments of tax class 3 principal. The balance of this account represents total tax class 3 principal assessments for the year.

  2. All principal assessments must be recorded on Summary Record of Assessments. The Assessment Certificate is the legal document that permits collection activity.

  3. Total tax class 3 assessments for the month will be summarized on Form 2162, which will become the external subsidiary record.

3.17.64.7.3.13  (09-01-2011)
Account 6131
Corporation Tax Assessments - Penalty
(Nominal Account, CR Normal Balance)

  1. This account is used to summarize the total amounts of assessments of tax class 3 penalties. The balance of this account represents total tax class 3 penalty assessments for the year.

  2. All penalty assessments must be recorded on Summary Record of Assessments. The Assessment Certificate is the legal document that permits collection activity.

  3. Total tax class 3 assessments for the month will be summarized on Form 2162, which will become the external subsidiary record.

3.17.64.7.3.14  (09-01-2011)
Account 6132
Corporation Tax Assessments - Interest
(Nominal Account, CR Normal Balance)

  1. This account is used to summarize the total amounts of assessments of tax class 3 interest. The balance of this account represents total tax class 3 interest assessments for the year.

  2. All interest assessments must be recorded on Summary Record of Assessments. The Assessment Certificate is the legal document that permits collection activity.

  3. Total tax class 3 assessments for the month will be summarized on Form 2162, which will become the external subsidiary record.

3.17.64.7.3.15  (09-01-2011)
Account 6140
Excise Tax Assessments - Principal
(Nominal Account, CR Normal Balance)

  1. This account is used to summarize the total amounts of assessments of tax class 4 principal. The balance of this account represents total tax class 4 principal assessments for the year.

  2. All principal assessments must be recorded on Summary Record of Assessments. The Assessment Certificate is the legal document that permits collection activity.

  3. Total tax class 4 assessments for the month will be summarized on Form 2162, which will become the external subsidiary record.

3.17.64.7.3.16  (09-01-2011)
Account 6141
Excise Tax Assessments - Penalty
(Nominal Account, CR Normal Balance)

  1. This account is used to summarize the total amounts of assessments of tax class 4 penalties. The balance of this account represents total tax class 4 penalty assessments for the year.

  2. All penalty assessments must be recorded on Summary Record of Assessments. The Assessment Certificate is the legal document that permits collection activity.

  3. Total tax class 4 assessments for the month will be summarized on Form 2162, which will become the external subsidiary record.

3.17.64.7.3.17  (09-01-2011)
Account 6142
Excise Tax Assessments - Interest
(Nominal Account, CR Normal Balance)

  1. This account is used to summarize the total amounts of assessments of tax class 4 interest. The balance of this account represents total tax class 4 interest assessments for the year.

  2. All interest assessments must be recorded on Summary Record of Assessments. The Assessment Certificate is the legal document that permits collection activity.

  3. Total tax class 4 assessments for the month will be summarized on Form 2162, which will become the external subsidiary record.

3.17.64.7.3.18  (09-01-2011)
Account 6150
Estate and Gift Tax Assessments - Principal
(Nominal Account, CR Normal Balance)

  1. This account is used to summarize the total amounts of assessments of tax class 5 principal. The balance of this account represents total tax class 5 principal assessments for the year.

  2. All principal assessments must be recorded on Summary Record of Assessments. The Assessment Certificate is the legal document that permits collection activity.

  3. Total tax class 5 assessments for the month will be summarized on Form 2162, which will become the external subsidiary record.

3.17.64.7.3.19  (09-01-2011)
Account 6151
Estate and Gift Tax Assessments - Penalty
(Nominal Account, CR Normal Balance)

  1. This account is used to summarize the total amounts of assessments of tax class 5 penalties. The balance of this account represents total tax class 5 penalty assessments for the year.

  2. All penalty assessments must be recorded on Summary Record of Assessments. The Assessment Certificate is the legal document that permits collection activity.

  3. Total tax class 5 assessments for the month will be summarized on Form 2162, which will become the external subsidiary record.

3.17.64.7.3.20  (09-01-2011)
Account 6152
Estate and Gift Tax Assessments - Interest
(Nominal Account, CR Normal Balance)

  1. This account is used to summarize the total amounts of assessments of tax class 5 interest. The balance of this account represents total tax class 5 interest assessments for the year.

  2. All interest assessments must be recorded on Summary Record of Assessments. The Assessment Certificate is the legal document that permits collection activity.

  3. Total tax class 5 assessments for the month will be summarized on Form 2162, which will become the external subsidiary record.


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