IRM 3.17.15, Accounting Reports Analyst - Responsibilities, provides instructions to reports analysts at the Service Processing Center (SPC). Its primary use is for maintaining subsidiary accounts, internal controls and Accounting Control Operation reports. These controls are necessary to comply with all administrative and legal requirements of the IRS, Department of the Treasury and the Government Accounting Office (GAO).

The authorities for this IRM include:

This section provides responsibilities for:

Program reports: 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.

Program effectiveness: Managers are responsible for conducting operational or management control reviews to identify weakness and mitigate known risks. Managers must perform program or spot reviews for accuracy and completeness. Problems identified should be discussed with the appropriate functional area for corrective action. At least one program review should be performed each quarter by the manager, lead or reports analyst.

Federal Government Accounting Requirements, 31 USC 3512, places the responsibility for establishing and maintaining adequate systems of accounting and internal control upon the head of each executive agency and states that the head of each executive agency shall establish and maintain systems of accounting and internal control that provides:

These systems must conform to the accounting principles, standards and related requirements, as prescribed by the Comptroller General of the United States. Historically, these have been reflected in the GAO Policy and Procedures Manual for the Guidance of Federal Agencies.

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 Office of Management and Budget (OMB). This program encourages the development of sound accounting practices within each executive agency in terms of financial information and control. This joint program sponsored by the Comptroller General, Secretary of Treasury, and the Director of the OMB provides guidance to execute an integrated pattern of accounting and financial reporting for the government that is responsive to executive and legislative needs.

The established accounting and reporting principles, standards and basic procedures considers various areas of responsibility involved, the elimination of overlapping operations and paperwork 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 Fiscal Service is accomplished primarily by the submission of monthly reports of deposit and classified collections and of disbursements from refund appropriations.

The following terms and definitions apply to this program.

The following acronyms apply to this program.

The following IRMs provide additional instruction.

Reports referenced throughout this IRM include the following.

Subsidiary accounts referenced throughout this IRM include the following.

List of TAS for TIER Reporting identifies the TAS associated with each Standard General Ledger (SGL) account. The table identifies each TAS code, TAS name and TAS category. These TAS codes will be used in the posting model as well as in the records for the TIER files.

Review the action plan with the P&A staff analyst.

Ensure that the accounting information is correct.

Assist in the coordination of meetings with responsible officials to ensure that all actions are completed prior to the target date.

After the transfer is complete:

Accountability package should contain:

The items listed in #5 should be uploaded to https://organization.ds.irsnet.gov/sites/WICASSpSph/ATP/Scad/Rracs/Directors%20Accountability/Forms/AllItems.aspx

Report 003 - Ensure accounts are in zero balance, especially those that do not belong to your campus.

Report 004 - Ensure copy of the status report is also included. Verify the report with any items in reverse status. Check to ensure accounts that do not belong to your campus are in zero balance. If any are found not in zero balance, verify the RRACS journals are correct with the DBA and determine what actions are necessary to resolve the account balance. The authority for certification of this report can be designated by the CFO Department Manager.

Add Accounts 2320, 2330, 2335, 2340 and 2395 and subtract Account 6310; balance should be zero, if not research the general ledgers.

Add Accounts 2305, 2310, 2320, 2325, 2345, 2350, 2355, 2360, 2365 and 2370, subtract Account 6400; the balance should be zero, if not notify the DBA for further research.

Add Accounts 4710, 4720 and 4730, subtract Account 7002; and account should zero out, if not research the general ledgers.

Report 017- Ensure Trace ID has correct amount of digits.

Report 025- Ensure assessment dates are for current month (tape process will include first six days of new month).

Report 0577- Ensure the amount matches with the Accounts 7610, 7620, 7649 and 7650.

A reverse status report explaining the conditions of accounts in reverse status must be reviewed, signed and dated by the reports analyst before being ed to CFO.

The final RRACS 020 and 020B Report, CARS Statement of Transactions and the transmitted CARS Statement of Transactions, posted copy, must be signed and dated by the 5th working day of the month by the CFO Department Manager, or his/her designee. A signed copy of the final RRACS 020, 020B report and the signed posted CARS Statement of Transactions copy will be retained at the campus for use by GAO in its site audit.

This report assists the Erroneous Refund team to track erroneous refunds by Doc ID. The Erroneous Refund Report lists erroneous refunds by Account 1530 (employee fraud cases), Account 1535 (court cases) (Kansas City Only) and Account 1540 (non-court cases). Each transaction is listed by Doc ID, date, beginning balance, adjustment amount and current balance.

This report is produced monthly. The current month activity equals the current balance on the Daily Trial Balance report.

This is a monthly report produced by the RRACS system. The current month activity must equal the current balance on the Daily Trial Balance Report.

The Unapplied External Leads Report helps the accounting functions track the status of the external leads deposits and applications. External leads are listed on the report by deposit ticket number. This report lists external leads in Account 4971, Unapplied External Leads. Each transaction is listed by Doc-Id, date, beginning balance, adjustment amount and current balance.

This report should be reviewed quarterly and signed by a manager.

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.

This report is produced monthly.

This report tracks insolvency receipts by document numbers that are unclassified and waiting to be applied to the correct tax class. This report lists the receipts in the Suspense Account 4625. Each transaction is listed by Doc ID, beginning balance, adjusted amounts and current balance.

This report is produced monthly. The current month activity equals the current balance on the Daily Trial Balance Report.

This report tracks revenue credit in transit to campuses (by Account 4900), by Doc ID and by debit and credit. The Doc ID format is XXXX-XX-XX-XX (Sequence number-SC Transferred Into-Year-SC Transferred From).

This report is produced monthly. The current month activity equals the current balance on the Daily Trial Balance Report.

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 deposit funds for each field.

Deposit Fund Liability Account

The report will be sorted in field office order and then in Doc ID order.

This report should be produced monthly and issued to the area that maintains the Form 2236 and quarterly to the Scheme Development Center (SDC) resident agent in charge (RAC), or any other office concerned according to case history, to ascertain what disposition should be made of the payments. A response (verification) is required for the reports issued March 31 and September 30.

The area maintaining the miscellaneous deposits will issue a two-way memo to the Resident Agent in Charge. The memo will include taxpayer's name, Employer Identification Number (EIN)/Social Security Number (SSN), tax class, tax period and amount. Sufficient space should be reserved in the remarks column used for insertion of notations by involved operations. Responses should be returned within 30 days.

Responses, either agreeing to the inventory report or reconciling any discrepancy, should be forwarded to Accounting Control Operation 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.

This report will be disposed of one year after each semi-annual verification.

This is a monthly report produced by the RRACS system. The current month activity must equal the current balance on the Daily Trial Balance Report.

The Identity Theft Erroneous Refund Activity report helps the Erroneous Refund function track identity Theft erroneous refunds by Doc-Id. This report lists erroneous refunds in Account 1545, ID Theft Erroneous Refunds. Each transaction is listed by Doc-Id, date, beginning balance, adjustment amount and current balance.

Report 0155A is available for viewing on RRACS and may be printed as needed.

This is a monthly report produced by the RRACS system.

The current month activity must equal the current balance on the Daily Trial Balance Report and the current balance will equal to the Monthly Trial Balance Report.

This is a monthly report produced by the RRACS system.

The Identity Theft Erroneous Refund Open Case report help the Erroneous Refund function track ID Theft erroneous refunds by Doc Id.

This report lists all open erroneous refunds in Account 1545, ID Theft Erroneous Refunds. Each transaction is listed by Doc-Id, date, beginning and current balance.

By default, this report will not print and the user must retrieve it electronically from RRACS.

This is a monthly report produced by the RRACS system.

This report lists all IDT erroneous refund cases that have matched. Each transaction is listed by date, doc-id and amount.

This report will be placed in the SPC Reports Main Menu/Miscellaneous folder.

This is a monthly report produced by the RRACS system.

This report lists all unmatched IDT erroneous refund cases. Each transaction is listed by doc-id, amount and error code type. Further research must be conducted.

This report will be placed in the SPC Reports Main Menu/Miscellaneous folder.

This is a monthly report produced by the RRACS system. The current month activity must equal the current balance on the Daily Trial Balance Report.

The Payment Over Cancellation (POC) Erroneous Refund Report helps the Erroneous Refund function track POC cases by Doc-Id. This report lists erroneous refunds in Account 1543, Payment Over Cancellation Erroneous Refunds. Each transaction is listed by Doc-Id, date, beginning balance, adjustment amount and current balance.

This is a monthly report produced by the RRACS system. The current month activity must equal the current balance on the Daily Trial Balance Report.

The Return Preparer Misconduct (RPM) Erroneous Refund Report helps the Erroneous Refund function tract RPM case by Doc-id. This report lists erroneous refunds in Account 1547, Return Preparer Misconduct Erroneous Refunds. Each transaction is listed by Doc-id, date, beginning balance, adjustment amount and current balance.

This report does not need to be printed unless needed or requested.

Form 3996, Tax Revenue Receipts Recap is used to balance Direct Revenue Receipts by tax class to the Service Center Control File (SCCF), Revenue Receipts Control Sheets and all other accounts that include current revenue receipt monies.

Monthly, prior to submission to HQ, the Data Control function should provide a complete Form 3996 package to the reports analyst. Photocopies or original spreadsheets highlighting "what" is being carried for the month. Back-up should be provided to the reports analyst upon request. Once this review has been performed, the reports analyst must digitally sign the Form 3996 and return the reviewed package to Data Control for timely submission to HQ.

Ensure Form 3996 is digitally signed and dated by the 25th of each month by the accounting technician and the Accounting Operations chief. The Form 3996 and supporting documentation must be uploaded to the SP SharePoint by close of business the 25th of each month.

A comprehensive status report is required for any columns that contain an Out of Balance (OOB) condition.

All items on lines 8, 11, 12 and 13 should have audit trails.

RRACS 072 - Page 1 should match with Line 1. RRACS 072 page 3 should match line 2.

SCCF 07–56 - Match with Line 4 (2nd day of new month).

Employees who balance accounts and prepare the monthly Form 3996, Tax Revenue Receipts Recap/Form 3997 , Reconciliation of General Ledger Accounts should be rotated periodically to mitigate the risk of fraud that could occur to the financial records.

This manual report will be prepared by the campus monthly on letter size paper to report the balancing of the subsidiary accounts to the general ledger accounts. This report must not be altered. All accounts must remain on this form and filled in even if there are zero balances. This report will be used to alert the campus and HQ of any imbalances between the accounts and any processing problems within the campus.

Balance sheets must include the following:

A comprehensive status report is required for any account reported as either aged reconciled, unreconciled or both. It must contain the following information, as appropriate:

All credit amounts on Form 3997 and the comprehensive reports, must be bracketed.

Ensure Form 3997 reflects the correct accounting period and money amounts.

Definition of Terms on Form 3997:

Form 3997 must be digitally signed by the field director, the Accounting Operation manager, the team manager and the reports analyst.

Form 3997 will be supported by balancing sheets maintained in the campuses. The following documentation must be attached to Form 3997 when emailed to HQ:

Original of Form 3997, with all the back-up, will be maintained in the GAO file by the campus.

No later than the 25th of the following month, a copy of the signed Form 3997, Form 6168, General Ledger Reconciliation with ECC RACR - Reciprocal Accounting Control Record and the comprehensive reports, should be uploaded to the SP SharePoint. An upload confirmation must be emailed to the CFO HQ RACS analyst at &CFO:FM:CFM RACS Analyst. The uploaded documents must reflect the same figures and account information as the signed copy maintained in the GAO file. If problems occur and it is felt this time requirement cannot be met, contact CFO HQ RACS analyst for further instructions. It should be noted that an out-of-balance condition is not justification for this report to be submitted late. The Form 3997 is reported on the SP/CFO and Treasury Score Card.

Additional reminders for Form 3997:

Employees who balance accounts and prepare the monthly Form 3996, Tax Revenue Receipts Recap or Form 3997, Reconciliation of General Ledger Accounts should be rotated periodically to mitigate the risk of fraud that could occur to the financial records.

The monthly RACR is due the 15th of each month to ECC and submitted monthly on the 25th with the Form 3997, Reconciliation of General Ledger Accounts to CFO and HQ.

Ensure supporting documentation is attached.

The RACS DBA or Balancing Team emails this report to the CFO contacts and to the reports analyst; showing the date, contacts and documentation sent to update the score card.

The reports analyst receives all copies of the RACR with supporting documentation for review and initials.

The SF 224, Statement of Transactions, is generated at the EOM processing and is used to report account classification of collections, refund disbursements, refund check cancellations and transactions processed. It is broken down into three RRACS reports:

SF 224, Statement of Transactions and Reclassification must be signed by the CFO RACS department manager. A signed copy of the SF 224 reports will be retained at the campus for use by GAO in its site audit.

The SF 224 reports is reviewed by the reports analyst before forwarding to the CFO RACS department manager for signature.

The RACS DBA emails on or before 1:00 pm Local Time Zone on the 2nd workday of the new month to CFO HQ Custodial Accounting. The CFO RACS department managers' copy is ready for review by the 3rd workday after any supplemental are completed as needed.

If a supplemental is needed, the RACS DBA will input the data to CARS, an automated Fiscal Service system for transmission to Treasury.

The CFO RACS department manager's folder should contain RRACS Reports 020, 020A, 020B, Transmittal worksheet and SF 224 Adjustments (if any).

These reports indicate the timeframe of aged IPACs, corrective action taken and the percentage of aged items.

The IPAC Log sheet, Corrective Action Worksheet and Percentage Worksheet are required by CFO.

These reports are due to CFO HQ Custodial Accounting by 1:00 pm local time on the third business day of the month.

The reports analyst receives all copies of this report with documentation for review.

This account is required to reflect a zero balance and is due to CFO HQ Custodial Accounting by 1:00 pm local time on the third business day of the month.

The reports analyst receives all copies of this report with documentation for review.

Verify all required documentation is present and completed accurately.

For 20F3885 report: Follow up as needed with RACS to verify corrective action has been taken to resolve any items aged over 30 days.

This report will show the fiscal year-to-date cumulative balance in each general ledger account and the general ledger classification totals.

The reports analyst should request a copy of the M Trial from the RACS DBA monthly.

An asterisk will appear next to an account in reverse balance status. An account in reverse status must be expeditiously resolved.

The reports analyst will review and sign the Reverse Status Report prior to submission to CFO and CFO HQ RACS analyst. A Reverse Status Report explains the reverse status condition and must be sent by email or faxed to CFO and the CFO HQ RACS analyst no later than the fourth 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 name of the campus.

This report should include:

The monthly General Ledger Trial Balance must be certified as to its correctness and the certified copy should be kept in the campus' GAO file. The authority for certification of this report can be designated by the CFO Department Manager.

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

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

This receivable account will be used to record amounts of receivables other than taxes collectible. This account represents receivables which have not been collected, assessed or written-off as uncollectible. Account 1510 will be supported by copies of bills, debit voucher or other documents showing the name of each debtor, amount receivable and details of the transaction creating the indebtedness.

This account will also be used to clear unresolved debit items from the Service Center Control file (SCCF) and unprocessable debits from the DCF. This account will be supported by case history files recording approval of the SPC director to remove them from the SCCF. These items will be supported by Form 3809 for non-revenue receipt items and Form 2424 for revenue receipt items.

Items referenced in (1) and (2) remaining in this account after the statutory period for assessment has expired will be transferred to Account 1840. The statutory period for assessment on unresolved debits from the Service Center Control file (SCCF) will be considered to have expired when the general assessment statute period has expired.

External subsidiary is the file of paper documents used as described above.

This receivable account is used to record erroneous refund receivables that result in a court case. Account 1530 will be supported by:

Employee fraud cases are controlled in Account 1530. Access should be limited.

Transfer case to Account 4910, Disbursement Loss, when the case is determined uncollectible. Documentation will explain why the case is uncollectible.

The external subsidiary for this account is the file of paper documents described in (1) above.

This receivable account is used to record erroneous refund receivables that result in a court case.

Account 1535 will be supported by:

This receivable account is used to record erroneous refund receivables that are not court cases. This account represents erroneous refund receivables that have not been collected, resulted in a court case, assessed or determined uncollectible. Account 1540 will be supported by:

Cases are transferred to Account 1530 when it is determined that the case is going to court.

Cases are transferred to Account 4910, Disbursement Loss when the statute expires.

A case determined to be uncollectible before the statue expiration will be transferred to Account 4910, Disbursement Loss. Documentation will explain why the account is uncollectible.

The external subsidiary for this account is the file of paper documentation described in (1) above.

This receivable account will be used to record erroneous refund receivables that are NOT court cases. This account represents erroneous refund receivables that have NOT resulted in court cases nor have been collected, assessed or determined uncollectible. Account 1543 is supported by copies of bills, Letter 510C, debit vouchers or other documents showing the name of each debtor, amount receivable and details of the transaction creating the indebtedness. Other possible supporting documentation may be Bureau of Fiscal Service Form 3858 (Claims Document and Form 1133 (Claim Against the United States for the Proceeds of a Government Check). This supporting information will be kept in the case file in the Erroneous Refund function.

When setting up the case on RRACS, use the TC 700 transaction date on Form 3809. This transaction date is the date of the erroneous refund (TC 840/846). Form 3809 should be stapled to the left side of the folder with the most current one on top and with a journal number clearly printed on each form.

Refer to IRM 3.17.80, Working and Monitoring Category D, Erroneous Refund Cases in Accounting Operations, for additional information on processing POC accounts.

The external subsidiary record for this account is the file of paper documents described above. For maintaining cases in this account refer to IRM 3.17.80.1.22, Maintaining Case Files.

This receivable account will be used to record identity theft erroneous refunds. This account represents identity theft erroneous refund receivables which are uncollectible. Account 1545 will be supported by Form 3809, IDRS prints or other documents showing the name of each debtor, amounts receivable and details of the transaction creating the indebtedness. This supporting information will be kept in the case file in the Erroneous Refund function.

Beginning January 15, 2014, cases that are opened via new IDRS command codes IDT 48 or IDT 58 will be supported by EOD1640, EOD 1622 and Batch posting 171 report. This account is not under director's accountability.

The systemic processing will produce a daily automated Batch Journal 171 to RRACS which will debit account 1545 and credit account 4220. The EOD 1640 will produce the summary (amounts and volumes) of the transactions and a new report EOD 1622, which lists the detailed information (taxpayer identification) of each transaction, will also be available on Control D. See IRM 3.17.64.16.2, Identity Theft Erroneous Refunds Monthly Activity Report (RRACS Report 155A), for procedures used to balance the GL 1545.

Refer to IRM 3.17.64.16.2, Identity Theft Erroneous Refunds Monthly Activity Report (RRACS Report 155A), for monthly balancing procedures.

Refer to IRM 3.17.243, Miscellaneous Accounting, for resolution of failed IDRS transactions referred to as “unpostables”.

Refer to IRM 3.17.64.16.11, Identify Theft Erroneous Refund Systemic Write-Offs, for write-off procedures.

The external subsidiary record for this account is the Form 3809 or EOD 1640, EOD 1622 and Batch posting 171 report.

This receivable account will be used to record return preparer misconduct erroneous refunds effective July 1 ,2015. This account represents return preparer misconduct erroneous refund receivables which are uncollectible. Account 1547 will be supported by Form 3809 (CSC ONLY).

Beginning July 1, 2015, cases that are opened via new IDRS command codes RPM 48 or RPM 58 will be supported by EOD 1640, EOD 1624 and Batch posting 172 report. This account is not under director's accountability.

The systemic processing will produce a daily automated Batch Journal 172 to RRACS which will debit account 1547 and credit SCCF. The EOD 1640 will produce the summary (amounts and volumes) of the transactions and a new report EOD 1624, which lists the detailed information (taxpayer identification) of each transaction, will also be available on Control D. See IRM 3.17.64.16.3, Return Preparer Misconduct Erroneous Refund Inventory Report (RRACS Report 0157), for procedures used to balance the GL 1547.

The external subsidiary record for this account is the Form 3809 (CSC ONLY) EOD 1640, EOD 1624 and Batch posting 172 report.

The unpaid balance of manual assessments may be established in the manual Assessments, Transit Account.

Assessments manually prepared may be transferred from Account 1600 to NMF, BMF, IMF or Individual Retirement Account (IRA) in accordance with schedules established by the individual SPC.

External subsidiary is a file of new documents pending transfers to NMF, BMF, IMF or IRA.

This receivable account will be used to record the amounts of unresolved items for which the statutory period of assessments has expired.

Items in this account will be transferred from Account 1510. These case history files will be supported by approval of the SPC director.

Items may also be transferred from Account 4810. These case files will be supported by administrative approval delegated no lower than chief, Accounting Operations. Items in this account will be closed to Account 6600, Accounts Cleared Statute, ten years from the date of the deposit ticket/debit voucher.

Case files will be reviewed at least once yearly to determine the accounts on which the Statute for Collection has expired.

Upon expiration of Statute for Collection, items in this account will be closed to the Accounts Cleared, Statute Account 6600.

External subsidiary is the case history files.

This receipt account represents monies collected and placed in the Treasury General Fund Account. Collections may be cash, check or money order applicable to this General Fund Account. Receipts are recorded in this account upon preparation of Deposit Ticket, SF 215A. The SPC director is personally accountable for these funds until deposits into the Treasury Account are confirmed.

Included in this account are monies for Treasury Account Symbols 20–2411 (User Fees).

This account can be reduced only through adjustment between the Funds or Revenue Receipt accounts as all SF 5515's normally are applied to the Revenue Receipts Withholding Class.

Account is maintained on a fiscal year basis.

Included in this receipt account are monies for the EO User Fee Increase and the Form 990 CD User Fee. The EO User Fee increase and Form 990 CD User Fee are processed in Ogden. These monies are reported under Treasury Account Symbol 20X5432.5.

This receipt account represents monies collected and placed in the Treasury General Fund accounts. Collections may be cash, check or money order applicable to this General Fund Account. Receipts are recorded in this account upon preparation of Deposit Ticket, SF 215A. The SPC director is personally accountable for these funds until deposits into the Treasury Account are confirmed.

Included in this account are monies for treasury Account Symbols 20X5080.1 (Voluntary Contribution to reduce the National Debt).

This account can be reduced only through adjustment between the Funds or Revenue Receipt accounts as all SF 5515's normally are applied to the Revenue Receipts Withholding Class.

This account is maintained on a fiscal year basis.

This receipt account represents monies collected for court ordered restitution of fines, penalties and court costs. This also includes court ordered restitution in excess of assessable amount. These payments should be received with instructions from the originator that these payments fall into one of these categories. These monies are reported under Treasury Account Symbol 20–3220.

This receipt account represents monies collected and placed in the Treasury General Fund Accounts. Collections may be cash, check or money order applicable to this General Fund Account. Receipts are recorded in this account upon preparation of Deposit Ticket, SF 215A.

The SPC director is personally accountable for these funds until deposits into the Treasury Account are confirmed.

Included in this account are monies for Treasury Account symbols 20–1210 (Conscience Fund).

This account can be reduced only through adjustment between the Funds or Revenue Receipt accounts as all SF 5515's normally are applied to the Revenue Receipts Withholding Class.

Account is maintained on a fiscal year.

This liability account will be used to record advance payments voluntarily made by taxpayers in anticipation of deficiency or additional assessments of all classes of tax and advance payments (including cash bonds) in pre-refund audit cases. The balance on this account represents all such payments which have not been assessed, applied to taxpayer accounts, refunded or transferred to other offices.

Account 4610 will be supported by subsidiary records established to identify the taxpayer, amount of advanced payment and subsequent assessment application, refund, or transfer of the collection.

This liability account is used to hold and control amounts received with Offers-in-Compromise, while the offer is being processed. Monies recorded in this account are Deposit Fund amounts deposited under Treasury Symbol 20X6879.

Deposit Fund monies may be reclassified to revenue receipts and applied to taxpayer accounts, refunded upon rejection or withdrawal of the offer, or transferred to another SPC on Form 2158. Transfers will be reclassified by the receiving SPC.

This account is supported by individual records within the Data Base. Application, refund, or transfer must not exceed the credit available in the individual record. The external subsidiary file is the Record of Offer-in-Compromise, Form 2515 or 4710–CG.

This liability account is used to hold and control amounts received as proceeds from the sales of seized property until proper distribution documents are completed by the collection functions.

Deposit Fund monies may be reclassified to revenue receipts and applied to an outstanding tax liability refunded to taxpayer when amount is over the tax liability or transferred to another SPC on Form 2158. Transfers of Deposit Fund amounts will be reclassified by the receiving campus.

This account is supported by individual records in the RRACS Data Base. Application, refund or transfer must not exceed the credit available in the individual record. The external subsidiary file is the Deposit Fund Record, Property Sales and Deposits, Form 1983.

This liability account is used to hold and control miscellaneous deposit fund amounts. Included in this account will be amounts requested held by CI when related to an on-going investigation and other specific transactions authorized by HQ.

Deposit fund monies may be reclassified to revenue receipts and applied to outstanding tax liabilities or assessments, refunded to taxpayers when amount is in excess of liability or transferred to another campus on Form 2158.

This account is supported by individual records in RRACS. Application, refund or transfer must not exceed the credits available in the individual records.

This liability account provides internal control for disbursement losses (unrecoverable erroneous refunds). Cases will be maintained in this account while relief for the accountable officer is requested.

A case will be transferred from Account 1530 when the case is determined to be uncollectible. Documentation will explain why the case is determined uncollectible.

A case will be transferred from Account 1540 when the case is determined to be uncollectible or the statute expires. Documentation will explain why the case is determined uncollectible.

The case documentation will be used to support the relief request.

If a taxpayer makes a payment while in Account 4910, then credit Account 4910 and debit SCCF account.

When relief is granted, Account 6920, Disbursement Write-Off, will be debited and Account 4910 will be credited to provide relief.

This liability account is used to record and control canceled refund checks prior to research for proper application. The items included in this account are only those checks generated manually or through IDRS, which cannot be input by the disbursing office directly to the Master File.

This account is used to control refund (45 document code) items that are received due to mismatch of money amounts. Resolution of these items may require contact with the RFC and Fiscal Service. Discrepancies under $5.00 will be resolved using Account 6540, Small Debit and Credits Cleared.

If any items cannot be resolved through research and have been in the account for over two years, follow-up contact with RFC and Fiscal Service, administrative action may be requested. Administrative approval to charge Unapplied Refund Reversal credit amounts to Account 6800, Excess Collections and charge debit items to Account 1840, Other Receivables, may be granted. Authority for approving such action may not be delegated below operations level. All cases should be fully documented regarding research performed, destruction of records, contacts, related correspondence, etc. to ascertain that resolution is no longer possible.

This account is used to control Limited Pay Cancellations received via IPACD or IPACR until the tapes are processed at ECC-MTB or manual documents are prepared. Individual records will be maintained for each IPAC Document.

Items placed in this account will be subject to expedite research to determine proper application and will be transferred to the proper taxpayers account upon identification.

Refunds and cancellations transferred from this account to a miscellaneous fund must be reclassified.

The external subsidiary file documents are Forms 3809 associated with Forms 1098, Form 3245 and IPAC Treasury Receivable, Accounting and Collection System (TRACS).

This account is used to record and control unapplied external leads prior to research for proper application.

The items included in this account also include unapplied external leads which cannot be applied directly to MF.

The external subsidiary file documents are Form 3809's.

Paper check deposit processing is in Kansas City only. Electronic payment processing is in both Fresno and Ogden.

For processing procedures refer to IRM 3.17.64.17, External Leads Processing (ELP) Ogden and Kansas City CFO RACS Only.

This liability account is used to control unapplied lockbox items from the DOJ until research can be accomplished to determine appropriate application or reversal to DOJ. The lockbox accounts will be maintained in an external subsidiary file, consisting of a copy of the listings, cross referenced with the applicable journal number. As each item is identified and applied, the supporting subsidiary document should be annotated and the remaining balance corrected to assist in the monthly reconciliation.

Items placed in this account will be subject to expedite research to determine proper application and will be transferred to the proper taxpayers account upon identification.

If any items cannot be resolved through research and follow-up with DOJ and have been in the account for over two years, administrative action may be requested. All cases should be fully documented regarding research performed, destruction of records, contacts, related correspondence, etc. to ascertain that resolution is no longer possible. Once approval has been granted these items will be transferred to Account 6800, Excess Collections. Authority for approving such action may not be delegated below Operation level.

This account is used to record and control IPACR receipts prior to research for proper application.

Items not identified in Accounts 4970 and 4975 will be included in this account.

This account records the liability for fees and services rendered. The following fees will be recorded in Account 6310:

The six individual accounts mentioned above must be balanced and maintained separately within Account 6310.

This account is used to record the amount of collections received as a result of judgments for fines, penalties, or court costs asserted by federal courts incident to evasion of payment of taxes, offers accepted in lieu of such liabilities and other non- assessable specific penalty offers.

This account is also used to record miscellaneous collections that are not assessable on the taxpayers account.

This account is used to record all monies/revenue collected for:

The nine individual accounts mentioned above must be balanced and maintained separately, within Account 6400.

Amounts of over-assessments (abatements) of previously-assessed tax, penalty and interest certified and credited to taxpayer accounts are recorded in this account. The account represents the total over-assessments of tax, penalty and interest credited to taxpayer accounts during the year. Entries to this account are obtained from the SC Recaps (abatement total). They are further supported by file copies of Form 2188.

This account is also used for reversals of erroneous abatements. These entries are obtained from the Form 2188 and Form 3465.

This account is also used to journal reactivation of erroneous abatements when the original abatement has been written off in a prior fiscal year.

External subsidiary record is the file of Form 2188s.

The monies posted to this account are indicative of the processing which allows a refund cancellation credit (TC 841) to post to a taxpayer's account when a refund was issued, but never negotiated by the taxpayer.

IRS is legally obligated to re-credit the taxpayer's account for the amount of the check if Fiscal Service either cannot return a credit to IRS under the terms of the competitive equality Banking Act of 1987 (Limited Pay-ability) or has returned a credit where the IRS cannot locate the credit.

External subsidiary record is the file of paper documents used as described above.

This account is used to record charges by the depository banks, or by the cash division of the Treasurer's office, for processing foreign checks and other miscellaneous fees, including encoding error charges. These charges will normally be made on SF 5515.

External subsidiary record is the case file.

This account is used to record and control expired external leads after research for proper application. The items included in this account are only those expired external leads which cannot be applied directly to MF.

If any items over two years from the deposit date cannot be resolved through research and follow-up with IVO-external leads, prepare Form 3809 to Debit 4971 and Credit 6801 for the remaining amount for each Doc ID (DT Number) in Account 4971.

The external subsidiary file documents are Form 3809's transferring monies from Account 4971 to Account 6801.

This account provides internal control for identity theft disbursement losses.

When write-off approval is granted, this account will be debited to provide credit to Account 1545, Identity Theft Erroneous Refunds. Cases will be maintained in this account after write-off approval until fiscal year-end. For additional information see IRM 3.17.64.16.11, Identity Theft Erroneous Refund Systemic Write-Offs.

IDT write-offs became systemic effective February 2019 and will be performed through a RRACS batch journal by the 12th workday of the month. The batch journal number will be a 174 and will include the Doc-ID. This will credit account 1545 and debit account 6905.

The RRACS Report 155D and 155E will be placed in the SPC Main Menu/Miscellaneous and can be printed.

This account provides internal control for return preparer misconduct disbursement losses and was effective on July 1, 2015.

RPM write-off is systemic and will be done through a RRACS batch journal. The batch journal number will be 173 and will include the doc-id. This will credit the 1547 account and debit the 6907.

This account provides internal control and accountability for disbursement losses.

When relief is granted, this account will be debited to provide credit to Account 4910, Disbursement Loss.

This account should remain in the accounting area for two years, then send to Records Storage with a destroy date of six years, three months after the period of the account as outlined in Document 12990. To locate this information, open the attached link and select the Current revision date. Then refer to the information in the table below:

Each year the Appropriations Act for the Department of Justice (DOJ) authorizes DOJ to retain 3% of all amounts collected pursuant to the DOJ's civil debt collection litigation activities.

Account 6950 is used to record and journal the 3% amount retained by DOJ.

Forms 3809 are the external subsidiary.

The following are the three Losses and Shortages accounts:

These accounts are supported by individual records in the Losses and Shortage file within RRACS. Each individual record requires its own Doc ID. Unless known to be otherwise, tax class will always be 2.

Source documents related to the losses and shortages are:

Effective July 15, 2013, a new RRACS 0576 Report titled Electronic Check Processing (ECP) Deposit Discrepancy Support List is available. This monthly report includes all open ECP (Lockbox) Deposit Discrepancies. The total money amount must equal the open case files.

This asset account is used to record cash shortages of collections, losses from robbery or theft, embezzlement of collections and counterfeit bills. The balance in this account represents the total amount of such losses or shortages for which restitution or reimbursement may be obtained, or for which relief may be granted.

This account is supported by reports and case history files covering the details of each recorded collection loss or shortage. Case history files may include, but not exclusively:

The reports analyst must review this account to ensure case files have required supporting document and updated history sheets.

This asset account is used to record unexplained losses. An unexplained loss is an apparent deposit discrepancy that cannot be collected under the Federal Claims Collection Act (FCCA). When the Service cannot establish the bank's liability for a deposit discrepancy, the loss is considered unexplained. Unexplained losses of $10,000 or more require Treasury's approval.

This account is supported by case history files covering the details of each recorded collection loss or shortage. Case history files may include:

This account is included as an accountability for the list of accountable officers found in IRM 3.0.167-1, List of Accountable Officers.

The reports analyst must review this account to ensure case files are complete with required supporting documentation and updated history sheets.

This asset account is used to record amounts of deposit discrepancies which are discovered by the depositories. This account may also be used when the Payment Tracer function has unresolved encoding errors, where extensive research has been completed and the credit cannot be located. These items are considered true deposit shortages for accountability purposes. The balance in this account represents the total amount of such losses or shortages for which restitution or reimbursement may be obtained, or for which relief may be granted.

Account 7650 is supported by reports and case history files covering the details of each recorded collection loss or shortage. Case history files may include:

This account is included in the accountability of the accountable officer.

Review Account 7650 monthly to make sure bank contact is timely and identify discrepancies that require relief. Unresolved cases over $1,500 are forwarded to Counsel for a recommendation to file suit or stop collection action against the depository. If Counsel recommends termination of collection action, administrative resolution under Delegation Order 1–25, Termination of Collection Action against Federal Depositaries or the DOJ is requested.

Reviewing the NMF accounts

A training course is now available in ITM for ANMF. This item is informational only.

SF 224 Timely Submission

Potential 224 Problem

SF 224 Completeness

SF 224 Accuracy

SF 224 Supplemental Timely Submission

Potential SF 224 Supplemental Problems

SF 224 Supplemental Completeness

On Time Submission

Statement of Difference - Completeness

Statement of Difference - Supporting Documentation

Statement of Difference - Balancing

Statement of Difference - Aged Items

3997 - Timeliness

3997 - Completeness and Accuracy

3997 - Supporting Documentation

3997 - Signature

3997 - Aged Reconciled Items

3997 - Unreconciled Items

Timeliness

IPAC Aged Items

Supporting Documentation

Signature

Timeliness

Worksheet

Signature

Timeliness

Worksheet

Supporting Documentation

Signature

Timeliness

Efficiency

RACS Manager Signature