3.17.50 Redesigned Revenue Accounting Control System (RRACS) Procedures

Manual Transmittal

September 11, 2023

Purpose

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

Background

The RRACS system is an automated system used to provide accounting control for all custodial accounting transactions. Data is entered into the system primarily at the CFO RACS (Revenue Accounting Control System) Units. The database, located at ECC-MTB, consists of general ledger accounts and a variety of internal records used for balancing and reporting.

Material Changes

(1) Obsolete references to Online 5081 were replaced Business Entitlement Access Request System (BEARS).

  1. IRM 3.17.50.1.5, Program Controls

  2. IRM 3.17.50.4.2, General Security

  3. IRM 3.17.50.4.4, Local Area Network (LAN) Server User ID/Password Procedures

  4. IRM 3.17.50.4.5, Resource Access Control Facility (RACF) User ID/Password Procedures

(2) Updated policy and program owner names to reflect CFO organizational changes.

  1. IRM 3.17.50.1, Program Scope and Objectives

  2. IRM 3.17.50.1.3, Responsibilities

  3. IRM 3.17.50.1.3.3, Senior Associate CFO for Financial Management

  4. IRM 3.17.50.1.3.4, Associate CFO for Revenue Financial Accounting

  5. IRM 3.17.50.1.3.5, Revenue Systems Section

(3) IRM 3.17.50.4.3.2, RRACS Single Workstation Login - Access Control Policy:

  1. Removed “Plan of Action and Milestone (POAM)” from IRM subsection name

  2. Replaced obsolete reference to POAM with Single Workstation Login

  3. Updated incorrect reference to IRM 10.8.1.3.1.9, Information Technology (IT) Security, Policy and Guidance: AC-10 Concurrent Session Control.

(4) IRM 3.17.50.9.5, Service Center Central Accounting Reporting System (CARS) Reclassification, Treasury Account Symbol 20X1807 corrected.

(5) Exhibit 3.17.50-2, Chart of Accounts, updated to reflect current chart of accounts.

(6) Exhibit 3.17.50-3, RRACS Input Journals and Journal Numbers, updated to reflect current status of input journals and journal numbers.

(7) Exhibit 3.17.50-4, Account Numbers and Associated Journals, updated to reflect current status of account numbers and associated journals.

(8) This revision includes changes throughout the document for the following:

  • Minor editorial changes have been made throughout this IRM for consistency and language clarification.

  • IRS account data has been converted from list to table format.

  • Hyperlinks have been provided where appropriate.

Effect on Other Documents

IRM 3.17.50, dated September 1, 2021, is superseded.

Audience

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

Effective Date

(09-11-2023)

Michael V. Gomes
Associate CFO for Revenue Financial Accounting

Program Scope and Objectives

  1. Purpose: This IRM provides policies and procedures for RRACS. These procedures explain the various components of RRACS. The system reflects all accounting principles and standards prescribed by the Government Accountability Office (GAO).

  2. Audience: CFO RACS Unit.

  3. Policy Owner: Associate CFO for Revenue Financial Accounting.

  4. Program Owner: Financial Management Systems.

  5. Primary Stakeholders: CFO Revenue Accounting Operations RACS units, HQ Accounting analysts, accounting technicians and database administrators.

  6. Primary Goals: To provide efficient workflow guidance, ultimately achieving reporting accuracy for revenue and refunds.

Background

  1. The RRACS system is the system of record for IRS custodial accounting. The Custodial Detail Database (CDDB) is the subledger to the RRACS system. CDDB is a repository of data extracts from all master file systems which includes revenue, refunds, unpaid assessments, and frozen credits. CDDB also summarizes data traceable to specific revenue operations.

Authorities

Responsibilities

  1. This section provides responsibilities for:

    1. CFO

    2. Deputy CFO

    3. Senior Associate CFO for Financial Management

    4. Associate CFO for Revenue Financial Accounting

    5. Revenue Systems Section

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

    7. CFO RACS Units

CFO
  1. The CFO is responsible for overseeing financial policy for the management and reporting of the custodial assets.

Deputy CFO
  1. The Deputy CFO provides direction on financial management, ensures financial products are properly presented and maintained, and ensures financial systems are compliant with federal standards.

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

Associate CFO for Revenue Financial Accounting
  1. The Associate CFO for Revenue Financial Accounting ensures proper accounting and timely reporting of IRS custodial activities and systems.

Revenue Systems Section
  1. The Revenue Systems Section is responsible for ensuring custodial accounting systems remain compliant with all relevant rules and regulations, along with implementing, updating and managing new system requirements mandated and/or requested by business stakeholders.

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

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

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

    3. Processing systemic accounting adjustments, transactions and abstracts of revenue receipts.

    4. Maintaining a Reciprocal Accounting Control Record (RACR) with each CFO RACS Unit.

    5. Producing automated SF 1166 (Voucher and Schedule of Payments) or Secure Payment System (SPS) prints for the total amounts of overpayment principal and interest transcribed to BMF and IMF refund files.

CFO RACS Unit
  1. Each CFO RACS Unit is responsible for functioning as a separate accounting operation, using an identifiable numeral.

  2. Together, each unit is responsible for:

    1. Maintaining a general ledger and subsidiary records, reconciling the general ledger accounts and subsidiary records or files each month.

    2. Controlling all accounting documents within the CFO RACS Unit for entry to the BMF, IMF, NMF accounts and for journaling and posting to the general ledger.

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

    4. Receiving and controlling BMF, IMF, NMF accounting outputs including required journaling and posting to the general ledger.

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

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

Program Management and Review

  1. 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 safeguarded against waste, fraud and abuse. The following daily, weekly, and monthly reports are generated by CFO RACS units and assist with managing workflow processes.

    • Daily Posting Summary report generated weekly. This report is validated to ensure the preparer and reviewer have completed all journals per the checkoff list.

    • Central Accounting Reporting System (CARS)/RACS Reconciliation generated daily. This report identifies any out of balance account discrepancies for the current month.

    • CARS/RACS Reconciliation Fiscal Year to Date generated daily and monthly. This reconciliation identifies any cumulative out of balance discrepancies for the fiscal year to date.

  2. Program Effectiveness: Managers are responsible for conducting operational or management control reviews to identify weaknesses and mitigate known risks. Managers must perform program or ad hoc reviews for accuracy and completeness. Monthly scorecards communicate critical information on the timeliness, completeness and accuracy of the overall processes.

Program Controls

  1. 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 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 serving 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 Treasury’s accounting in connection with the central accounting and reporting responsibilities imposed by the Secretary of the Treasury.

  2. RRACS users must adhere to the security rules and separation of duties that exist within the system granting different types of authority/access through the Business Entitlement Access Request System (BEARS):

    1. RRACS users apply to receive a User ID and password on the BEARS system.

    2. The Resource Allocation Control File (RACF) password system forces password changes every 30 days.

    3. Quarterly monitoring occurs to ensure adherence to internal controls regarding access levels of users.

  3. Systems must conform to the accounting principles, standards, and related requirements, as prescribed by the Comptroller General of the United States. The following controls are in place to ensure compliance with the financial statement audit program:

    • Monthly Checklist - Validation check on the business activities that should be completed for an accounting period, to ensure proper reporting of events.

    • Trace ID (TID) Manual Balancing reconciliation - Reconciles deposit tickets and debit vouchers from the Integrated Submission and Remittance Processing (ISRP), Lockbox, and Electronic Federal Tax Payment System (EFTPS).

    • Collections Information Repository (CIR) - Calculates cumulative CARS amounts against RRACS calculated amounts to reconcile deposit differences recorded monthly.

    • Refund Match - Reads the TDO payment file and match them against the refund records on RRACS. This process confirms refunds disbursed from Treasury and reports the funds on the statement of transactions.

    • Statement of Difference (SOD) - Identifies, reconciles, and resolves differences between IRS deposits and collections as reported on the statement of transactions and Fiscal Service.

    • Suspense Account – Suspense accounts 20F3885/20F3500/20F3502 reviewed monthly. CFO RACS units verify account balances post correct adjustments, verify suspense accounts 20F3500 and 20F3502 contain zero balances and accounts 20F3885 meet threshold requirements.

    • Negative Disbursements – CFO RACS Units generate CARS/RACS Reconciliation and Fiscal Year to Date CARS/RACS Reconciliation reports to verify specific accounts on the report match. CARS and RRACS must balance.

    • Beginning of Day/End of Day (EOD) Balancing - Daily reports generated at the beginning and end of each day to ensure RRACS balances reconcile to tax modular transactions entered.

    • RACR - Reconciles daily and monthly general ledger accounts to the master file at each submission processing CFO RACS Unit.

    • 3997 Balancing – Reconciliation of general ledger and Subsidiary Accounts imbalances that break out the difference as reconciled, aged reconciled or unreconciled monthly. This is used to highlight reconciliation issues.

    • Subsidiary Ledger- Provides detailed support to the general ledger accounts as reconciled for reporting accurately. It further authenticates the integrity of the general ledger accounts and assists the Service in providing accurate financial reporting to Treasury.

Terms/Definitions

  1. The following terms and definitions apply to this program.

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

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

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

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

    5. IRS Account - General ledger account.

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

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

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

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

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

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

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

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

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

    15. RRACS Module - Also referred to as a RRACS Menu, a program within the RRACS Production Menu folder that performs a specific set of tasks. For example, the RRACS Main Menu provides journal entry and CFO RACS Unit Reports Main Menu provides options for service center report printing. An icon represents each module within the main RRACS Production Menu folder.

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

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

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

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

Acronyms

  1. The following acronyms apply to this program.

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

Related Resources

  1. The related resources for this IRM include:

Database Administrators (DBAs)

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

  2. The DBA and the alternate DBA(s) for each CFO RACS Unit are responsible for:

    1. Exercising caution when changing database information.

    2. Correcting records containing identification and status errors.

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

    4. Ensuring the default account period is properly set.

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

    6. Classifying an extensive variety of CFO RACS Unit accounting transactions by analyzing batched, individual documents and verifying the accuracy and completeness of accounting data.

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

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

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

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

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

    12. Establishing checklists for End of Day (EOD), End of Month (EOM) and the beginning of each new accounting period. Reviewing the specific database lists for invalid entries, modifications, and reversals, and initiating corrective action when necessary. The database lists: field office records; loss and recovery records; individual detail records; confirmed Deposit Tickets/Debit Vouchers (DT/DVs); and unconfirmed DT/DVs.

    13. Reviewing all reports and ensuring that the CARS: Collection voucher support listing balances to 017, the Form 2162 audit trail includes all manual assessments and the Net Tax Refund Report (NTRR) balances to its respective general ledger accounts.

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

    15. Reviewing unpulled assessments daily.

  3. The DBA should have a thorough knowledge of double-entry accounting principles and theory used in the IRS accounting control systems. Alternate DBAs must be thoroughly proficient with the contents of IRM 3.17.63, Accounting and Data Control, Redesigned Revenue Accounting Control System and 3.17.64, Accounting Control Ledger Policies and Procedures. There is no certification for the alternate DBA. ONLY the DBA and/or alternate DBA have access to the RRACS DBA Main Menu.

How to Use This Guide

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

    1. Main Menu Overview

    2. RRACS System Glossary

    3. Commonly Used Acronyms

    4. Chart of Accounts

    5. RRACS Menu Displays

    6. Using journals and Dialog Boxes

    7. General Rules for RRACS

    8. RRACS Error Codes

    9. Section 508 Compliance

Main Menu Overview

  1. All of the descriptions will include:

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

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

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

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

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

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

    1. The specific option

    2. The corresponding Sub Menu option

    3. The journals that will be affected

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

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

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

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

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

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

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

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

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

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

    Note:

    You must enter the "Total Amount" to balance.

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

Chart of Accounts

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

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

    1. Other Accounts - 00XX Series

    2. Accounts Receivable - 1000 Series

    3. Receipt Accounts - 2000 Series

    4. Inventory Accounts - 3000 Series

    5. Liability Accounts - 4000 Series

    6. Disbursement Accounts - 5000 Series

    7. Assessment and Settlement - 6000 Series

    8. Other Assets - 7000 Series

    9. Work in Process Control Accounts - 8000 Series

    10. Ledger Closing Accounts - 9000 Series

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

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

  5. For a complete list, see Exhibit IRM 3.17.50-2, Chart of Accounts.

RACS Main Menu Displays and Operation

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

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

    1. Accounting Application Control

    2. Agency Transfer Control

    3. Assessment Control

    4. Deposit Control

    5. Deposit Fund Control

    6. Disbursement Control

    7. Inventory Control

    8. Loss Control

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

    1. Select the RACS Main Menu icon by double-clicking the icon. The main menu will appear. The subsequent sections of this IRM will provide specific instructions for each main menu option. For a complete list of the RRACS journal numbers along with the journal names, see Exhibit IRM 3.17.50-3 , RRACS Input Journals and Journal Numbers.

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

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

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

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

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

    1. 1XX Batch journals

    2. 2XX Deposits and Agency Transfers

    3. 3XX Inventory, Losses, and Deposit Funds

    4. 4XX Accounting Application Control

    5. 5XX Disbursement Control

    6. 6XX Assessment Control

    7. 8XX Manual Assessments

    8. 9XX Data Base Administrator journal

General Rules for Using RRACS

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

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

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

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

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

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

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

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

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

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

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

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

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

    13. Minus signs are not allowed on the journals. The database administrator will need to assist if something was entered in error.

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

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

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

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

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

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

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

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

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

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

Identifying RRACS Error Codes

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

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

Section 508 Compliance

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

    1. DBA Main Menu

    2. SPC Reports Main Menu

    3. Assessment Main Menu

    4. File Upload Menu

    5. HQ Reports Main Menu

    6. Journal Research

    7. Maintain RRACS Lockout

    8. RACS Main Menu

    9. SGL Journal Research

    10. Trial Balance

    11. Maintain Local Agency Location

    12. Update User Workstation ID

  2. All RRACS reports are Section 508 compliant and viewable online.

RRACS Security and Related Information

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

Disclosure Requirements

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

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

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

General Security

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

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

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

    3. ECC password format rules are as follows: Eight characters in length and must contain at least one upper case alpha, one lower alpha, one numeric and one special character. The following special characters can be utilized: $ @ # . < + | & ! * - % _ > ? : =.

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

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

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

    7. Do not use another user's password.

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

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

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

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

RRACS Security

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

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

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

      Note:

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

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

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

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

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

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

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

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

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

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

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

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

RRACS Security Accreditation and Authorization
  1. CFO RACS Technician:

    1. Has update capabilities to the RRACS database through specific and selected RRACS client windows

    2. Has access to SERVER programs

    3. Can access all assigned service centers

    4. Has access to RACS unit reports menu

  2. CFO RACS Service Center Database Administrator (DBA):

    1. Has update capabilities to the RRACS database through specific and selected RRACS Client windows

    2. Has access to selected SERVER programs

    3. Has access to selected functions on the DBA Main Menu (except Super Windows)

    4. Can access all service centers

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

    6. Has access to only CFO RACS Unit reports menu

  3. CFO HQ Database Administrator (DBA):

    1. Has update capabilities to the RRACS database through specific and selected RRACS Client windows

    2. Has access to all SERVER programs

    3. Has access to all functions on the DBA Main Menu

    4. Has access to all service centers

    5. Can update the account period at any time of the month, and for any service center

    6. Has access to CFO RACS Unit reports menu and HQ report menu

    7. Has access to RRACS maintain lockout to lockout users for all service centers, for any and all access levels, and can control when accounting periods may be updated

    8. Maintains the RRACS user profile table

    9. Has TSO access

    10. Has read-only access to query the RRACS production database through QMF and SQL

    11. Has access to the DBA main menu super windows and has access to SGL journal research functions

  4. CFO HQ Reporting Read Only:

    1. Has read-only access to the RRACS database through specific and selected RRACS Client windows

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

    3. Can access all service centers

    4. Has access to both CFO RACS unit and HQ reports menu

    5. Has TSO access

    6. Has read-only access to query the RRACS production database through QMF and SQL

    7. Has access to file upload menu

  5. RRACS Read Only:

    1. Has read-only access to the RRACS database through specific and selected RRACS client windows

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

    3. Can access all service centers

    4. Has access to CFO RACS Unit reports menu

    5. A read-only user at the CFO has access to both CFO RACS Unit and HQ reports menus

RRACS Single Workstation Login - Access Control Policy
  1. RRACS features a Single Workstation Login - a security feature that restricts login sessions to a single user at a single workstation at any given time. With this feature, RRACS will store the user's primary workstation as the default workstation.

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

  3. See also IRM 10.8.1.3.1.9, Information Technology (IT) Security, Policy and Guidance: AC-10 Concurrent Session Control.

Local Area Network (LAN) Server User ID/Password Procedures

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

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

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

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

Resource Access Control Facility (RACF) User ID/Password Procedures

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

  2. RACS RACF administration has been assigned to the local center's Data Security Function with the accounting branch's RRACS DBA serving as the RRACS functional security coordinator.

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

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

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

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

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

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

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

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

RRACS Functional Security Coordinator Duties

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

RRACS Access Procedures

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

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

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

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

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

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

Logon
  1. Following are the steps for logging on:

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

    2. Input User ID and Password.

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

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

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

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

Martinsburg Computing Center (MCC) Logon
  1. Following are the steps for accessing the MCC mainframe:

    1. Select Client Manager icon.

    2. Enter User ID and Password.

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

    4. This brings up the Client Manager box.

    5. Status will indicate disconnected.

    6. This will validate your MCC password.

    7. If password is accepted, you will be connected.

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

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

    10. Status on Client Manager journal will show connected.

Logoff
  1. Following are the steps for logging off:

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

Disbursement Control Main Menu

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

    1. Refunds

    2. Refund cancellations

    3. Erroneous refunds

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

      Note:

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

    5. Arbitrage refund

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

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

  4. For a list of source documents and pre-entry data and document preparation, see IRM 3.17.63.7.2, Document Preparation.

Miscellaneous, Non-Master File (NMF), and Cover Over Refunds

  1. This subsection describes the journals used to record Miscellaneous, NMF and Cover Over Unconfirmed Refund Schedules.

Miscellaneous Refunds
  1. These are the valid accounts and account names for MISC Refunds (journal #501).

    Valid Accounts for MISC Refunds
    Account Number CR/DR Account Name
    4120 Debit RRACS Suspense for Master File, BMF
    4220 Debit SPC Suspense for Master File, IMF
    4252 Debit SPC Suspense for Master File-Individual Retirement Account File (IRAF)
    4970 Debit Unapplied Refund Reversal
    6400 Debit MISC Revenue Collections
    6520 Debit Refund of Tax and Interest, NMF
    6540 Debit Small Debits and Credits Cleared
    6565 Debit Refund Cancel Credit Allowed
    4801 Credit Approved Voucher Payable, Principal
    4802 Credit Approved Voucher Payable, Interest

Refunds/Non-Master File (NMF)
  1. These are the valid accounts for Refund/NMF (journal #507).

    Valid Accounts for Refund/NMF
    Account Number CR/DR Account Name
    1314 Debit NMF Tax Straddles
    1321 Debit NMF Notice
    1322 Debit NMF Taxpayer Delinquent Account
    1324 Debit NMF TDA Deferral
    1360 Debit NMF INSTALLMENT AGREEMENT
    1371 Debit NMF OIC
    1389 Debit NMF Suspense
    1830 Debit NMF Account Receivable, Inactive
    6520 Debit Refund Of Tax And Interest-NMF
    4420 Debit SC Suspense For NMF
    4801 Credit Approved Voucher Payable Principal
    4802 Credit Approved Voucher Payable Interest

Cover Over Refunds
  1. These are the valid accounts for Cover Over Refunds (journal #516). (Austin and Ogden CFO RACS Units only)

    Valid Accounts for Cover Over Refunds
    Account Number DR/CR Account Name
    Commonwealth of the Northern Mariana Islands (CNMI)
    4701 Debit Liability for Northern Mariana Islands
    4811 Credit Approved Voucher Payable Northern Mariana Islands
    Virgin Islands
    4702 Debit Liability for Virgin Islands
    4812 Credit Approved Voucher Payable Virgin Islands
    Guam
    4703 Debit Liability for Guam
    4813 Credit Approved Voucher Payable Guam
    American Samoa
    4704 Debit Liability for Samoa
    4814 Credit Approved Voucher Payable Samoa

  2. This table describes the steps required to complete journal #516.

    Journal 516 Procedures
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select MISC Refund, NMF Refund or Cover Over. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. When you have filled the field, the prompt moves automatically to the Items field.  
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select 20X0903 Principal or 20X0904 Interest credit account. Tab Key
    Amount Enter the amount associated with the selected account. OK Button
      Repeat for the second account if present. If only one account, select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct, see Introduction for "Edit and Delete" Buttons. Edit or Delete Button
    Maintain Transaction Journal   Highlight/select Application from the Possible Source Journals. From the Action Bar select... Action then Add
    Maintain Source Journal   No input is necessary for this journal. Add Button
    Maintain Journal Entry   Select the needed IRS debit account. Tab Key
    Amount Enter amount associated with selected account. OK Button
      Repeat for each account that has an amount. When finished with required inputs, select... Cancel Button
    Maintain Source Journal   Maintain Source Journal. OK Button
    If information is not correct... Edit or Delete Button

    Note:

    See separate table in IRM 3.17.50.5.15 , Net Tax Refund Report (NTRR) Line Data Table, for "Net Tax Refund Report (NTRR) Line Data" input.

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

Excess Collections and Unidentified Refunds

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

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

    Valid Accounts for Excess Refunds
    Account Number DR/CR Account Name
    6520 Debit Refund Of Tax And Interest-NMF
    6800 Debit Excess Collection
    4801 Credit Approved Voucher Payable Principal
    4802 Credit Approved Voucher Payable Interest

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

    Valid Accounts for Unidentified Refunds
    Account Number DR/CR Account Name
    4620 Debit Unidentified Remittance
    6520 Debit Refund Of Tax And Interest-NMF
    4801 Credit Approved Voucher Payable Principal
    4802 Credit Approved Voucher Payable Interest

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

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

    Note:

    See separate table in IRM 3.17.50.5.15 , Net Tax Refund Report (NTRR) Line Data Table, for "NTRR Line Data" input.

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

Photocopy and Miscellaneous (MISC) Revenue Refunds

  1. This subsection describes the journals used to record Photocopy and MISC Revenue unconfirmed refund schedules.

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

    Valid Accounts for Photocopy Refund
    Account Number DR/CR Account Name
    6310 Debit MISC Fees
    4801 Credit Approved Vouchers Payable Principal

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

    Valid Accounts for Arbitrage Refund
    Account Number DR/CR Account Name
    4806 Credit Approved Voucher Payable MISC Revenue
    4120 Debit SC Suspense for Master File-BMF

Miscellaneous (MISC) Revenue Refunds
  1. These are the valid accounts for MISC Revenue Refund (journal #510).

    Valid Accounts for Misc Revenue Refund
    Account Number DR/CR Account Name
    4806 Credit Approved Voucher Payable MISC Revenue
    6910 Debit Adj or Correction of MISC Revenue

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

    Journal 510 Procedures
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Photocopy,MISC Revenue, or Arbitrage Refunds. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or Add button
    Total Amount Enter the Total Amount of the refund. Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry Amount Enter the amount associated with the generated IRS accounts. OK Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of optional audit trail information. OK Button
    Post Review input data. If correct... Post Button

Enterprise Computing Center (ECC) Refund and Oil Spill Refund

  1. This subsection describes the journals used to record ECC and Oil Spill Unconfirmed Refunds.

Enterprise Computing Center(ECC) Refunds
  1. These are the valid accounts for ECC Refunds (journals #506, #512 and #513).

    Valid Accounts for ECC Refunds
    Account Number DR/CR Account Name
    4110 Debit ECC Suspense for Master File - BMF
    4210 Debit ECC Suspense for Master File - IMF
    4215 Debit CADE ECC Suspense
    4801 Credit Approved Vouchers Payable Principal
    4802 Credit Approved Vouchers Payable Interest

Oil Spill Refunds
  1. These are the valid accounts for Oil Spill Refund (journal #514) (Austin CFO RACS Unit only).

    Valid Accounts for Oil Spill Refund
    Account Number DR/CR Account Name
    6320 Debit Offshore Oil Account
    6520 Debit Refund of Tax & Interest - NMF
    4802 Credit Approved Vouchers Payable Interest
    4805 Credit Approved Vouchers Payable, Oil Spill

User Fee Refund

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

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

Informant Reward Refunds

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

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

    Valid Accounts for Informant Reward Refunds
    Account Number DR/CR Account Name
    4755 Debit Liability for Informant Rewards
    4808 Credit Approved Vouchers Payable, Informant Reward

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

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

Deposit Fund Refunds

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

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

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

    Valid Accounts for Deposit Fund Refund
    Account Number DR/CR Account Name
    4710 Credit Offer-In-Compromise
    4720 Credit Sale Of Seized Property
    4730 Credit Miscellaneous Deposit Fund
    6520 Debit Refund Of Tax And Interest-NMF
    4802 Credit Approved Voucher Payable Interest
    4803 Credit Approved Voucher Payable Dep Fund

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

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

    Note:

    See separate table in IRM 3.17.50.5.15, Net Tax Refund Report (NTRR) Line Data Table, for "NTRR Line Data" input.

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

Manual Refund Cancellations

  1. This subsection describes the journals used to record Manual Refund Cancellations.

  2. These are the valid accounts for Manual Refund Cancellations (journal #532).

    Valid Accounts for Manual Refund Cancellations
    Account Number DR/CR Account Name
    5100 Debit Disbursement, Principal (20X0903)
    5200 Debit Disbursement, Interest (20X0904)
    4120 Credit SC Suspense For Master File-BMF
    4220 Credit SC Suspense For Master File-IMF
    4252 Credit SC Suspense For Master File-IRAF
    4420 Credit SC Suspense For NMF
    4620 Credit Unidentified Remittance
    4970 Credit Unapplied Refund Reversal
    6310 Credit Miscellaneous Fee
    6400 Credit Miscellaneous Revenue Collection
    6520 Credit Refund Of Tax And Interest-NMF
    6800 Credit Excess Collection

  3. This table describes the steps required to complete journal #532.

    Journal 532 Procedures
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu   Select Cancellations. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    RRACS Intermediate Menu   Select Manual Cancellation. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format. Enter or Add Button
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select Disbursement Principal or Disbursement Interest. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if the second account has an amount, or select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    Maintain Transaction Journal   Highlight/select Application from the Possible Source Journals. From the Action Bar select... Action then Add
    Maintain Source Journal   No input is necessary for this journal. Enter or Add Button
    Maintain Journal Entry   Highlight/select the needed IRS credit Account Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each account that has an amount. When finished with required inputs, select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button

    Note:

    See separate table in IRM 3.17.50.5.15, Net Tax Refund Report (NTRR) Line Data Table, for "NTRR Line Data" input.

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

Deposit Fund Refund Cancellations

  1. This subsection describes the journals used to record Deposit Fund Refund Cancellations.

  2. These are the valid accounts for Deposit Fund Refund Cancellations (journal #533).

    Valid Accounts for Deposit Fund Refund Cancellations
    Account Number DR/CR Account Name
    5200 Debit Disbursement, Interest (20X0904)
    5300 Debit Disbursement, Deposit Fund (20X6879.09)
    7002 Debit Deposit Fund (20X6879.09)
    4710 Credit Offer-In-Compromise
    4720 Credit Sale Of Seized Property
    4730 Credit Miscellaneous Deposit Fund
    6520 Credit Refund Of Tax And Interest-NMF

  3. This table describes the steps required to complete journal #533.

    Journal 533 Procedures
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Cancellations. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    RACS Intermediate Menu   Select Deposit Fund Cancellation. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format. Enter or Add button
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select Deposit Funds or Deposit Funds Interest Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if the second account has an amount, or select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    Maintain Transaction Journal   Highlight/select the next transaction from the Possible Source Journals. From the Action Bar select... Action and then Add
    Maintain Source Journal Deposit Fund ID # Enter the Deposit Fund identification number and prepare date. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry Area Office or Field Office Select/Highlight the Area Office or Field Office. Tab Key
    Amount Enter the Amount associated with the generated IRS account. OK Button
    Maintain Source Journal   Review input data. If correct, select. Can repeat or add ID # and amounts up to 200 OK Button
    After last one entered, select... Cancel Button

    Note:

    See separate table in IRM 3.17.50.5.15, Net Tax Refund Report (NTRR) Line Data Table, for "NTRR Line Data" input.

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

Enterprise Computing Center (ECC) Refund, Photocopy, Anti-Drug, Informant Reward, Miscellaneous (MISC) Revenue, Oil Spill Refund, User Fee, Arbitrage, Enterprise Computing Center Customer Account Data Engine (ECC-CADE), and Cover Over Cancellations

  1. This subsection describes the journals used to record ECC, Photocopy, Anti-Drug, MISC Revenue, Informant Reward, Oil Spill Refund, User Fee, Arbitrage, ECC-CADE and Cover Over Cancellations.

Enterprise Computing Center (ECC) Refund Cancellations
  1. These are the valid accounts for ECC Cancellations (journal #534, #535 and #546).

    Valid Accounts for ECC Cancellations
    Account Number DR/CR Account Name
    5100 Debit Disbursement, Principal (20X0903)
    4110 Credit ECC Suspense For Master File-BMF
    4210 Credit ECC Suspense For Master File-IMF
    4215 Credit CADE ECC Suspense

Photocopy Refund Cancellations
  1. These are the valid accounts for Photocopy Cancellations for Current Year and Prior Year (journal #536).

    Valid Accounts for photocopy Cancellations for Current Year and Prior Year
    Account Number DR/CR Account Name
    2340 Debit Photocopy Fee Current Year (20X5432.7)
    2342 Debit Photocopy Fee, Pr Yr (20X5432)
    5100 Debit Disbursement, Principal (20X0903)
    2410 Credit Refund Repay Principal (20X0903)
    6310 Credit Miscellaneous Fee

Anti-Drug Refund Cancellations
  1. These are the valid accounts for Anti-Drug Cancellations (journal #537).

    Valid Accounts for Anti-Drug Cancellations
    Account Number DR/CR Account Name
    7003 Debit Disbursements, Anti-Drug (20X5099.1)
    4750 Credit Anti-Drug Special Funds Liability

Informant Reward Refund Cancellations
  1. These are the valid accounts for Informant Reward Cancellations (journal #538).

    Valid Accounts for Informant Reward Cancellations
    Account Number DR/CR Account Name Informant Reward Refund Cancellations
    7004 Debit Disbursements, Informant Reward (20X5433.1)
    4755 Credit Liability for Informant Reward

Miscellaneous (MISC) Revenue Refund Cancellations
  1. These are the valid accounts for MISC Revenue Cancellations (journal #539).

    Valid Accounts for MISC Revenue Cancellations
    Account Number DR/CR Account Name
    5400 Debit Disbursements, MISC Revenue (20X1807)
    5910 Credit Adj or Correction of MISC Revenue

User Fee Cancellations
  1. These are the valid accounts for User Fee Cancellations (journal #544).

    Valid Accounts for User Fee Cancellations
    Account Number DR/CR Account Name
    5301 Debit Disbursements, MISC Fee Refund (20X5432.5)
    6310 Credit Miscellaneous Fee

Arbitrage Cancellations
  1. These are the valid accounts for Arbitrage Cancellations (journal #544).

    Valid Accounts for Arbitrage Cancellations
    Account Number DR/CR Account Name
    5400 Debit Disbursements, MISC Revenue(20X1807)
    4120 Credit SC Suspense For Master File-BMF

Enterprise Computing Center (ECC) Cancellations-Customer Account Data Engine (CADE)
  1. These are the valid accounts for ECC Cancellations - CADE (journal #546).

    Valid Accounts for ECC Cancellations - CADE
    Account Number DR/CR Account Name
    5100 Debit Disbursements, Principal (20X0903)
    4215 Credit CADE ECC Suspense

Cover Over Cancellations
  1. These are the valid accounts for Cover Over Cancellations (journal #548).

    Valid Accounts for Cover Over Cancellations
    Account Number DR/CR Account Name
    7005 Debit Northern Mariana Islands (20X6737)
    4701 Credit Liability for Cover Over – CNMI
    7006 Debit Virginia Islands (20X6738)
    4702 Credit Liability for Cover Over – VI
    7007 Debit Guam (20X6740)
    4703 Credit Liability for Cover Over – Guam
    7008 Debit Samoa (20X6741)
    4704 Credit Liability for Cover Over- Samoa

Oil Spill Refund Cancellations
  1. These are the valid accounts for Oil Spill Cancellations (journal #540) (Austin CFO RACS Unit only).

    Valid Accounts for Oil Spill Cancellations
    Account Number DR/CR Account Name
    2600 Debit Oil Spill Receipts (20X8185)
    5200 Debit Disbursements, Interest (20X0904)
    6320 Credit Offshore Oil Accounts
    6520 Credit Refund of Tax & Interest - NMF

  2. This table describes the steps required to complete journal #540.

    Journal 540 Procedure
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Cancellations. Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    RRACS Intermediate Menu   Select the needed Refund Cancellation Transaction: Manual, Deposit Fund, ECC-BMF, ECC-IMF, Photocopy, Anti-Drug, MISC Revenue, Informant Reward, Oil Spill, User Fee, Arbitrage, ECC-CADE, and Cover Over. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format. Enter or Add Button
    Cycle Select the Cycle (required for ECC cancellations only). Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. OK Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    Maintain Transaction Journal   Highlight/select Informant Reward from the Possible Source Journals. From the Action Bar select... Action then Add
    Maintain Source Journal Prepare Date Enter the date in MM-DD-YYYY format. Enter or Add Button
    Review input data. If correct, select... OK Button
    Repeat if additional case, or select... Cancel

    Note:

    See separate table in IRM 3.17.50.5.15, Net Tax Refund Report (NTRR) Line Data Table, for "NTRR Line Data" input.

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

Intra-Governmental Payment and Collections Receipts (IPACR) and Treasury Receivable, Accounting and Collection System (TRACS) Intra-Governmental Payment and Collections Disbursements (IPAC D)

  1. The IPAC Receipts and TRACS IPACD are separate selections to allow a record to be established in the database.

  2. At the time of application, (IRM 3.17.50.11.7, TRACS Application) the established record will be reduced by the amount applied.

  3. This subsection provides instructions for input of journals 541, IPAC Receipts and 542, TRACS IPACD.

Treasury Receivable, Accounting and Collection System (TRACS) Receipts
  1. These are the valid debit and credit accounts for TRACS IPAC Receipts (journal #541).

    Valid Accounts for TRACS IPAC Receipts (reversal accounts are opposite)
    Account Number DR/CR Account Name
    Debtor Master File (DMF) IPAC
    2910 Debit IPAC Receipt (20F3885.11)
    1550 Credit Injured Spouse Claims Allowed-Rec
    DMF Reclass (Required)
    2410 Debit Refund Repay Principal (20X0903)
    2910 Credit IPAC Receipt (20F3885.11)
    IPACR Refund Reversal
    2910 Debit IPAC Receipt (20F3885.11)
    4970 Credit Unapplied Refund Reversals
    IPAC Department of Justice (DOJ)
    2915 Debit DOJ Receipt (20F3844)
    4975 Credit Liability, DOJ Receipts
    IPACR Suspense
    2910 Debit IPAC Receipt (20F3885.11)
    4985 Credit IPACR Suspense
Treasury Receivable, Accounting and Collection System (TRACS) Intra-Governmental Payment and Collections Disbursements (IPAC D)
  1. These are the valid debit and credit accounts for IPAC D (journal #542).

    Valid Accounts for IPAC D (reversal accounts are opposite)
    Account Number DR/CR Account Name
    Principle
    4970 Debit Unapplied Refund Reversal
    5100 Credit Disbursement, Principal (20X0903)
    Liability, DOJ Receipt
    4975 Debit Liability, DOJ Receipts
    5100 Credit Disbursement, Principal (20X0903)
    IPAC Suspense
    4985 Debit IPACR Suspense
    5100 Credit Disbursement, Principal (20X0903)
  2. This table describes the steps required to complete journal #542.

    Journal 542 Procedure
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select IPAC Receipts or TRACS IPACD. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Maintain Source Journal Schedule # Enter the schedule number assigned to the refund. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format.  
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. OK Button
    Repeat for additional accounts or select... Cancel
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    Maintain Transaction Journal   Highlight/select DMF Reclass from the Possible Source Journals, the next transaction (IPAC receipts only). From the Action Bar select... Action or Add
    Maintain Source Journal     Enter or Add Button
    Maintain Journal Entry Amount Enter amount associated with selected IRS account. OK Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of optional audit trail information. OK Button
    Post Review input data. If correct... Post Button

Federal Payment Levy Program (FPLP)

  1. The FPLP is processed in Memphis CFO RACS Unit (MSPC) only.

  2. IPAC is received daily from Bureau of the Fiscal Service (Fiscal Service or BFS) - IPACR FMS/FPLP Levy (Journal #580) and IPACD FMS/FPLP Levy (journal #585).

  3. MSC downloads the IPAC information onto a diskette for electronic transmittal to the ECC.

  4. ECC then matches the IPAC information with the file received from Fiscal Service and Electronic Federal Tax Payment System (EFTPS) will process into RRACS with journal 114.

Intra-Governmental Payment and Collections Receipt (IPACR) Financial Management Service (FMS) Levy
  1. These are the valid debit and credit accounts for IPACR FMS/FPLP Levy (journal #580).

    Valid Accounts for IPACR FMS/FPLP Levy
    Account Number DR/CR Account Name
    2910 Debit IPAC Receipt (20F3885.11)
    4765 Credit EFTPS/FPLP Miscellaneous Suspense

Intra-Governmental Payment and Collections Disbursement (IPACD) FMS Levy
  1. These are the valid debit and credit accounts for IPACD FMS/FPLP Levy (journal #585).

    Valid Accounts for IPACD FMS/FPLP Levy
    Account Number DR/CR Account Name
    4765 Debit EFTPS Miscellaneous Suspense
    2910 Credit IPAC Receipt (20F3885.11)

  2. This table describes the steps required to complete journal #585.

    Journal 585 Procedure
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select IPACR FMS Levy or IPACD FMS Levy. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format.  
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. OK Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct, select... the Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of optional audit trail information. OK Button
    Post Review input data. If correct... Post Button

Intra-Governmental Payment and Collections IPAC Disbursement (IPACD)

  1. This subsection describes the journals used to record disbursement adjustments from the IPAC.

Intra-Governmental Payment and Collections IPAC Disbursement (IPACD) Miscellaneous
  1. These are the valid accounts for IPACD Miscellaneous (journal #547).

    Valid Accounts for IPACD Miscellaneous
    Account Number DR/CR Account Name
    4120 Debit SPC Suspense for Master File-BMF
    4220 Debit SPC Suspense for Master File-IMF
    4252 Debit SPC Suspense for Master File-IRAF
    4420 Debit SPC Suspense for NMF
    4620 Debit Unidentified Remittances
    4970 Debit Unapplied Refund Reversals
    6400 Debit Miscellaneous Revenue Collections
    6520 Debit Refund of Tax and Interest-NMF
    6540 Debit Small Debits and Credits Cleared
    6800 Debit Excess Collection
    5100 Credit Disbursements, Principal (20X0903)
    5200 Credit Disbursements, Interest (20X0904)

Intra-Governmental Payment and Collections Disbursement (IPACD) Deposit Fund
  1. These are the valid accounts for IPACD Deposit Fund (Journal #549).

    Valid Accounts for IPACD Deposit Fund
    Account Number DR/CR Account Name
    4710 Debit Offers-In-Compromise
    4720 Debit Sales of Seized Property
    4730 Debit Miscellaneous Deposit Funds
    6520 Debit Refund of Tax and Interest-NMF
    5200 Credit Disbursements, Interest (20X0904)
    7002 Credit Disbursements Fund Receipt(20X6879.09)

Intra-Governmental Payment and Collections (IPACD) MISC Revenue
  1. These are the valid accounts for IPACD MISC Revenue (journal #553).

    Valid Accounts for IPACD MISC Revenue
    Account Number DR/CR Account Name
    6910 Debit Adj or Correction of MISC Revenue
    5400 Credit Disbursements, MISC Revenue (20X1807)

Intra-Governmental Payment and Collections Disbursement (IPACD) Anti-Drug
  1. These are the valid accounts for IPACD Anti-Drug (journal #557).

    Valid Accounts for IPACD Anti-Drug
    Account Number DR/CR Account Name
    4750 Debit Anti-Drug Special Funds Liability
    7003 Credit Anti-Drug receipts (20X5099.1)

Intra-Governmental Payment and Collections Disbursement (IPACD) Debtor Master File (DMF) Offset
  1. These are the valid accounts for IPACD DMF Offset (journal #559).

    Valid Accounts for IPACD DMF Offset
    Account Number DR/CR Account Name
    2410 Debit Refund Repay Principal (20X0903)
    6330 Debit Debtor Master File Offsets
    2910 Credit IPACR Receipt (20F3885.11)
    5100 Credit Disbursements, Principal (20X0903)

Intra-Governmental Payment and Collections Disbursement (IPACD) Oil Spill
  1. These are the valid accounts for IPACD Oil Spill (journal #560) (Austin CFO RACS Unit only).

    Valid Accounts for IPACD Oil Spill
    Account Number DR/CR Account Name
    6320 Debit Offshore Oil Account
    6520 Debit Refund of Tax and Interest-NMF
    2600 Credit Oil Spill Receipts (20X8185)
    5200 Credit Disbursements, Interest (20X0904)

  2. This table describes the steps required to complete journal #560.

    Journal 560 Procedure
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select IPACD Disburse and Form 3813. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    RRACS Intermediate Menu   Select the needed disbursement type. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format.  
    Cycle Highlight/select the Refund Cycle (required for DMF Offset only) Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select the needed IRS Account if more than one option is available. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if an additional account has an amount, or select... Cancel Button
    If IPACD Deposit Fund:
    Maintain Transaction Journal   Highlight/select OIC, Seizure, MISC or Deposit Fund from the Possible Source Journals Then select... Action then Add
    Maintain Source Journal Deposit Fund ID # Enter the Deposit Fund number. Add Button
    Maintain Journal Entry Area Office or Field Office Highlight/select the appropriate Office. Tab Key
      Can repeat ID#, Area or Field Office until last one, then... Cancel
    Amount Enter the Amount associated with the generated IRS account. OK Button
    If IPACD Miscellaneous:
    Maintain Transaction Journal   Highlight/select Application from the Possible Source Journals. From the Action Bar, select... Action then Add
    Maintain Source Journal   No input is necessary for this journal. Add Button
    Maintain Journal Entry   Select the needed IRS Account Tab Key
    Amount Enter the amount associated with the selected IRS account. Enter or Add Button
      Repeat for each account that has an amount. When finished with required data inputs, select... Cancel Button

    Note:

    See separate table in IRM 3.17.50.5.15 , Net Tax Refund Report (NTRR) Line Data Table, for "NTRR Line Data" input.

    For ALL journals continue with:
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of optional audit trail information. OK Button
    Post Review input data. If correct... Post Button

Confirmation of Refunds

  1. This subsection describes the journals used to record the confirmation of a refund.

Confirmation Enterprise Computing Center Customer Account Data Engine (ECC CADE)
  1. These are the valid accounts for Confirmation ECC Refund - CADE (journal #518).

    Valid Accounts for Confirmation ECC Refund - CADE
    Account Number DR/CR Account Name
    4801 Debit Approved Vouchers Payable Principal
    5100 Credit Disbursements, Principal (20X0903)
    4802 Debit Approved Vouchers Payable Interest
    5200 Credit Disbursements, Interest (20X0904)

Confirmation of Informant Reward Refund
  1. These are the valid accounts for Confirmation of Informant Reward Refund (journal #519).

    Valid Accounts for Confirmation of Informant Reward Refund
    Account Number DR/CR Account Name
    4808 Debit Approved Voucher Payable, Informant Award
    7004 Credit Informant Reward (20X5433.1)

Confirmation Miscellaneous (MISC) Refund
  1. These are the valid accounts for Confirmation MISC Refund (journal #520).

    Valid Accounts for Confirmation MISC Refund
    Account Number DR/CR Account Name
    4801 Debit Approved Vouchers Payable Principal
    5100 Credit Disbursements, Principal (20X0903)
    4802 Debit Approved Vouchers Payable Interest
    5200 Credit Disbursements, Interest (20X0904)

Confirmation Enterprise Computing Center (ECC) Refund-Business Master File (BMF)
  1. These are the valid accounts for Confirmation ECC Refund-BMF (journal #521).

    Valid Accounts for Confirmation ECC Refund-BMF
    Account Number DR/CR Account Name
    4801 Debit Approved Vouchers Payable Principal
    5100 Credit Disbursements, Principal (20X0903)
    4802 Debit Approved Vouchers Payable Interest
    5200 Credit Disbursements, Interest (20X0904)

Confirmation Enterprise Computing Center (ECC) Refund-Individual Master File (IMF)
  1. These are the valid accounts for Confirmation ECC Refund-IMF (journal #522).

    Valid Accounts for Confirmation ECC Refund-IMF
    Account Number DR/CR Account Name
    4801 Debit Approved Vouchers Payable Principal
    5100 Credit Disbursements, Principal (20X0903)
    4802 Debit Approved Vouchers Payable Interest
    5200 Credit Disbursements, Interest (20X0904)

Confirmation Excess Refund
  1. These are the valid accounts for Confirmation Excess Refund (journal #523).

    Valid Accounts for Confirmation Excess Refund
    Account Number DR/CR Account Name
    4801 Debit Approved Vouchers Payable Principal
    5100 Credit Disbursements, Principal (20X0903)
    4802 Debit Approved Vouchers Payable Interest
    5200 Credit Disbursements, Interest (20X0904)

Confirmation Unidentified Refund
  1. These are the valid accounts for Confirmation Unidentified Refund (journal #524).

    Valid Accounts for Confirmation Unidentified Refund
    Account Number DR/CR Account Name
    4801 Debit Approved Vouchers Payable Principal
    5100 Credit Disbursements, Principal (20X0903)
    4802 Debit Approved Vouchers Payable Interest
    5200 Credit Disbursements, Interest (20X0904)

Confirmation Photocopy Refund
  1. These are the valid accounts for Confirmation Photocopy Refund (journal #525).

    Valid Accounts for Confirmation Photocopy Refund
    Account Number DR/CR Account Name
    4801 Debit Approved Vouchers Payable Principal
    5302 Credit Photocopy PrYr Refunds (20X5432)
    2410 Debit Photocopy CrYr Refunds (20X0903)
    2340 Credit Photocopy CrYr Refunds (20X5432.7)

Confirmation Non-Master File (NMF) Refund
  1. These are the valid accounts for Confirmation NMF Refund (journal #526).

    Valid Accounts for Confirmation NMF Refund
    Account Number DR/CR Account Name
    4801 Debit Approved Vouchers Payable Principal
    5100 Credit Disbursements, Principal (20X0903)
    4802 Debit Approved Vouchers Payable Interest
    5200 Credit Disbursements, Interest (20X0904)

Confirmation Deposit Fund Refund
  1. These are the valid accounts for Confirmation Deposit Fund Refund (journal #527).

    Valid Accounts for Confirmation Deposit Fund Refund
    Account Number DR/CR Account Name
    4803 Debit Approved Vouchers Payable, Deposit Fund
    7002 Credit Deposit Funds (20X6879.09)
    4802 Debit Approved Vouchers Payable Interest
    5200 Credit Disbursements, Interest (20X0904)

Confirmation Anti-Drug Refund
  1. These are the valid accounts for Confirmation Anti-Drug Refund (journal #528).

    Valid Accounts for Confirmation Anti-Drug Refund
    Account Number DR/CR Account Name
    4804 Debit Approved Vouchers Payable, Drug Fund
    7003 Credit Anti-Drug (20X5099.1)

Confirmation Miscellaneous (MISC) Revenue Refund
  1. These are the valid accounts for Confirmation MISC Revenue Refund (journal #529).

    Valid Accounts for Confirmation MISC Revenue Refund
    Account Number DR/CR Account Name
    4806 Debit Approved Voucher Payable MISC Revenue
    5400 Credit Disbursements, MISC Revenue (20X1807)

Confirmation Oil Spill Refund
  1. These are the valid accounts for Confirmation Oil Spill Refund (journal #530).

    Valid Accounts for Confirmation Oil Spill Refund
    Account Number DR/CR Account Name
    4805 Debit Approved Vouchers Payable, Oil Spill
    2600 Credit Oil Spill Receipt (20X8185)
    4802 Debit Approved Vouchers Payable Interest
    5200 Credit Disbursements, Interest (20X0904)

Confirmation Cover Over Refund
  1. These are the valid accounts for Confirmation Cover Over Refund (journal #570).

    Valid Accounts for Confirmation Cover Over Refund
    Account Number DR/CR Account Name
    Commonwealth of the Northern Mariana Islands (CNMI)
    4811 Debit Approved Voucher Payable Northern Mariana Islands
    7005 Credit Disbursement, CNMI (20X6737)
    Virgin Islands (VI)
    4812 Debit Approved Voucher Payable Virgin Islands
    7006 Credit Disbursement, VI (20X6738)
    Guam
    4813 Debit Approved Voucher Payable Guam
    7007 Credit Disbursement, Guam (20X6740)
    American Samoa
    4814 Debit Approved Voucher Payable Samoa
    7008 Credit Disbursement, Samoa (20X6741)

Confirmation Arbitrage Refund
  1. These are the valid accounts for Confirmation Arbitrage Refund (journal #590).

    Valid Accounts for Confirmation Arbitrage Refund
    Account Number DR/CR Account Name
    4806 Debit Approved Vouchers Payable MISC Revenue
    5400 Credit Disbursement, MISC Revenue (20X1807)

  2. This table describes the steps required to complete journal #590.

    Journal 590 Procedure
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Tab Key
    Confirm Select the type of refund from the Conform list box. Apply
    Maintain Source Journal Schedule # Enter the Schedule number of the refund. The number must match the number assigned when the refund was journalized. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format.  
    Total Amount Enter the Total Amount of the refund. Tab Key
    Low Check # Enter the beginning check sequence number. (Disregard any alpha characters from the GOALS Report) Tab Key
    High Check # Enter the ending check sequence number. (Disregard any alpha character from the GOALS Report) Enter or Add Button
    Maintain Journal Entry   Select the Principal or Interest account from the Ledger Classification box. (Some refund types have only one option) Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if a second account has an amount, or select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Confirmation User Fee Refund
  1. These are the valid accounts for Confirmation User Fee Refund (journal #591).

    Valid Accounts for Confirmation User Fees Refunds
    Account Number DR/CR Account Name
    4815 Debit Approved Voucher Pay, Misc. User Fee
    5301 Credit Disbursement, Misc. Fee Refunds (20X5432.5)
    4816 Debit Approved Voucher Pay, Photocopy Fee
    5302 Credit Disbursement, Photocopy PrYr Refunds(20X5432)
    4816 Debit Approved Voucher Pay, Photocopy Fee
    5100 Credit Disbursement, Photocopy CrYr Refunds(20X0903)
    4817 Debit Approved Voucher Pay, Original IA
    5303 Credit Disbursements, Original IA Refund (20X5432.1)
    4818 Debit Approved Voucher Pay, Reinstated IA Refund
    5304 Credit Disbursements, Reinstated IA Refunds (20X5432.3)
    4819 Debit Approved Voucher Pay, OIC User Fee
    5305 Credit Disbursements, OIC User Fee Refunds (20X5432.4)
    4820 Debit Approved Voucher Pay, Reserved Refund
    5305 Credit Disbursements, Reserved Refunds (20X5432.6)

  2. This table describes the steps required to complete journal #591.

    Journal 591 Procedure
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Confirm Select User Fee in the Confirm list box. Apply
    Note: If you have Misc. User Fee, click the "Cancel" Button. Choose type of User Fee confirmation from the Possible Source Journals box. Select "Edit" form the Menu Bar and then select "ADD." Now continue with the following instructions.
    Maintain Source Journal Schedule # Enter the Schedule number of the refund. The number must match the number assigned when the refund was journalized. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format.  
    Total Amount Enter the Total Amount of the refund. Tab Key
    Low Check # Enter the beginning check sequence number. (Disregard any alpha characters from the GOALS Report) Tab Key
    High Check # Enter the ending check sequence number. (Disregard any alpha character from the GOALS Report) Enter or Add Button
    Maintain Journal Entry   Select the Confirm Principal. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if a second account has an amount, or select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Net Tax Refund Report (NTRR) Line Data Table

  1. The NTRR Line Data Table is used to complete the NTRR Line Data application for any menu option within the Disbursement Control Main Menu.

    Net Tax Refund Report (NTRR) Line Data Table Procedure
    Step Prompt Description / Action Select or Enter
    Maintain Transaction Journal Possible Source Journals Highlight/select NTRR Line Data from the Possible Source Journals. From the Action Bar select... Action then Add Button
    Maintain Source Journal   No input is necessary for this journal. Enter or Add Button
    Maintain Journal Entry Area Office Select the Area Office from the list box. Highlight and Tab
    Line Number Enter the Net Tax Refund Report line number. Tab Key
    Principal/Interest Mark the Principal or Interest box. Tab Key
    Items Enter the number of Items. Tab Key
    Amount Enter the amount associated with the selected district and line number. OK Button
    Repeat if amounts are present for other districts and/or line numbers. Then select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    When you have finished the NTRR Line Data application, return to the primary instructions for your journal, or continue.
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Accounting Application Control Main Menu

  1. The journals in this subsection are used to record the transfer of debits/credits between various general ledger accounts and to and from CFO RACS Units. The following transactions are included:

    1. Miscellaneous Applications

    2. Cover Over Liability

    3. Misc Application II

    4. Unidentified Apply

    5. PFIC Apply

    6. Dishonored Check Apply

    7. ECC Applications

    8. Credit Transfer Out

    9. Credit Transfer In

    10. Account Transfers

    11. TRACS Applications

    12. Confirm Transfers

    13. Erroneous Refunds Court Case

    14. Erroneous Refunds Non-Court Case

    15. Non Payment of Erroneous Refund

    16. Clear Erroneous Refunds

    17. Informant Rewards

    18. Informant Rewards Offset

    19. CADE Recap Manual Input

    20. Recover Insolvency

    21. Revenue Clearance TRF

    22. SC CARS Reclassification

  2. The valid accounts are listed under each subsection.

Miscellaneous Applications and Cover Over Liability

  1. The journals in this subsection are used to input miscellaneous applications and to establish Cover Over liability accounts.

  2. Transfers may be within the same file or between BMF, IMF, IRAF and NMF.

  3. Journal NMF transactions from the Service Center Control File (SCCF) to the proper NMF account or other account.

  4. If information for NMF must be manually journalized it will usually come in on an NMF recap referred to as "second journalizing" , otherwise it will be received in RRACS as a 141/142 Batch journal.

  5. These journals will journal small debits and credits cleared, write-off accounts, collection statute write-offs, reversal of write-off accounts and reversal of statute cleared items.

  6. These journals will record account changes of NMF accounts (previously known as NMF status) when offers have been accepted and reverse write-off amounts previously applied, but now subject to collection activity.

  7. These journals will also record adjustments to SCCF which may affect two separate SCCF accounts or a SCCF and other general ledger account.

  8. The SCCF re-number list journal will be accomplished via an automated data transfer. However, these journals are used as back-up in case of processing failure.

  9. Re-input of debit or credit nullified unpostables are journalized on these journals. Unpostables are an automated tape process. However, these journals are used as back-up in case of tape problems.

  10. The following is a partial list of source documents for Account Adjustments:

    1. Form 813, Document Register

    2. Form 1331, Notice of Adjustment

    3. Form 2424, Account Adjustment Voucher

    4. Form 3244, Payment Posting Voucher

    5. Form 3809, Miscellaneous Adjustment Voucher

    6. Form 4028, Service Center Control File Adjustment Record

    7. Form 8166, RRACS Input Reconciliation Sheet

    8. Various Nullified Unpostable Document for Input

    9. Offer-in-Compromise (OIC) Write-off Documents

    10. Letter of Memorandum signed by Service Center Director

  11. Following are the valid debit and credit accounts for Misc. Application (journal #400) and Cover Over Liability (journal #401).

    Valid Accounts for Misc. Application and Cover Over Liability
    Account Number Account Name
    Debit and Credit Accounts
    1314 NMF Tax Straddles
    1321 NMF Notice
    1322 NMF Taxpayer Delinquent Accounts (TDA)
    1324 NMF TDA Deferral (Queue)
    1360 NMF Installment Agreement
    1371 NMF OIC
    1389 NMF Suspense
    1510 Other Receivables, Regular
    1545 Identity Theft Erroneous Refund
    1550 Injured Spouse Claims
    1600 Manual Assessments, Transit Account
    1710 Dishonored Checks
    1720 Dishonored Checks, Adj
    1830 NMF Account Receivable, Inactive
    1840 Other Receivable, Inactive
    4120 SPC Suspense for MF-BMF
    4125 Electronic Federal Tax Payment System (EFTPS) Suspense-BMF
    4130 ECC Unpostable-BMF
    4205 To/From CADE
    4220 SPC Suspense-IMF
    4225 EFTPS Suspense for MF-IMF
    4230 ECC Unpostable-IMF
    4252 SPC Suspense for MF-IRAF
    4253 ECC Unpostable-IRAF
    4254 ECC Suspense for MFT 30 to MFT 29
    4255 EFTPS Suspense for MF-IRAF
    4420 SPC Suspense for NMF
    4425 EFTPS Suspense for NMF
    4430 Unpostable Document-NMF
    4440 Assessment and Abatement Suspense-NMF
    4610 Unapplied Advance Payments
    4615 Section 6077 Payments
    4620 Unidentified Remittances
    4701 Cover Over Liability-NMI
    4702 Cover Over Liability-VI
    4703 Cover Over Liability-GUAM
    4704 Cover Over Liability-SAMOA
    4750 Anti-Drug Special Funds Liability
    4765 EFTPS Miscellaneous Suspense
    4810 Liability for Budget Clearing Account-Increase/Decrease
    4950 IMF Unallowable Deduction
    4970 Unapplied Refund Reversals
    4971 Unapplied External Leads
    4985 IPAC Suspense
    6010 Arbitrage Assessment
    6011 Arbitrage Penalty
    6200 Taxpayer Accounts Transferred
    6310 Miscellaneous Fees
    6330 Debtor Master File Offsets
    6400 Miscellaneous Revenue Collections
    6520 Refund of Tax and Interest
    6530 Tax Accounts Compromised
    6540 Small Debits and Credits Cleared
    6550 Withholding Tax Payments Credited
    6560 Other Credits Allowed
    6565 Refund Cancellation Credits Allowed
    6570 Substantiated Credits Allowed
    6575 Overpayment Interest Allowed
    6600 Accounts Cleared, Statute
    6700 Foreign Check Collection Cost
    6800 Excess Collection
    6801 Expired External Leads
    6810 Unapplied Statute Expired Credit
    6900 Adjustments or Corrections of Revenue Receipts
    6905 Identity Theft Erroneous Refund Write-Offs
    6910 Adj or Correction of MISC Revenue
    6920 Disbursement Write-Off
    6950 Department of Justice (DOJ) Civil Debt Collection Holdback
    9998 Reversals Revenue Clearance
    Reclass
    2110 Withholding Revenue Receipts (20-0101)
    2120 Individual Income Revenue Receipts (20-0110)
    2130 Corporation Revenue Receipts (20-0111)
    2140 Excise Revenue Receipts (20-0152)
    2150 Estate and Gift Revenue Receipts (20-0153)
    2170 CTA Revenue Receipts (20-0130)
    2180 FUTA Revenue Receipts (20-0121)
    2305 Unclaimed Funds (20-1060)
    2310 Treaty Country Receipts (20-3220)
    2315 Arbitrage (20-3220)
    2320 Miscellaneous Receipts (20-3220)
    2325 Miscellaneous Forfeiture Receipts (20-1099)
    2330 EP/EO User Fee (20-2411)
    2335 EO User Fee Increase (20X5432.5)
    2340 Photocopy Fee (20X5432.7)
    2342 Photocopy Fee PrYr (20X5432)
    2345 Presidential Election Campaign (20X5081.1)
    2350 Public Debt (20X5080.1)
    2355 Federal Court Ordered Restitution (20-3220)
    2360 Conscience Fund (20-1210)
    2365 LIFO (20-3220)
    2370 Mortgage Subsidy Bond Receipt (20-3220)
    2380 Original Installment Agreement (20X5432.1)
    2385 Reinstated Installment Agreement (20X5432.3)
    2395 Enrolled Agent (20X5432.4)
    7001 EFTPS Unclassified (20F3820.029)
  12. This table describes the steps required to complete journal numbers 400 and 401.

    Journal 400 and 401 Procedure
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application. Apply
    Accounting Application Control Main Menu Record Select Misc. Application or Cover Over Liability. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Maintain Source Journal RS Number Enter the RS number from the Source Document. Enter or Add Button
    Maintain Journal Entry   Select the needed IRS Account. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each account that has an amount.  
    When finished with required Debit inputs, select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    Maintain Transaction Journal   Highlight/select Credit Amount from the Possible Source Journals. From the Action Bar, select... Action then Add
    Maintain Source Journal   No input is necessary for this screen. Add Button
    Maintain Journal Entry   Select the needed IRS Account. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each account that has an amount.  
    When finished with required Credit inputs, select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    If Reclassification is required:
    Maintain Transaction Journal   Highlight/select Reclass from Possible Source Journals. From the Action Bar, select... Action, then Add
    Maintain Source Journal   No input is necessary for this screen. Add Button
    Maintain Journal Entry   Select the needed IRS Account. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each additional tax class.  
    When all accounts and amounts have been entered, select... Cancel Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct, select... Post Button

Unidentified Apply

  1. This subsection describes the journals used to record the transfer of revenue receipts from Unidentified and the application to the proper general ledger accounts.

  2. Reclassification of funds may be required.

  3. The journals will also be used to journal EOD Run-16 data if problems occur with the electronic data transfer.

Unidentified Remittance File (URF)/Miscellaneous (MISC)
  1. These are the valid accounts for URF/MISC (journal #404).

    Valid Accounts for URF/MISC
    Account Number DR/CR Account Name
    4620 Debit Unidentified Remittances
    1510 Credit Other Receivables, Regular
    1710 Credit Dishonored Checks
    1720 Credit Dishonored Check Adjustments
    1830 Credit NMF Account Receivable, Inactive
    4120 Credit SPC Suspense for MF-BMF
    4220 Credit SPC Suspense for MF-IMF
    4252 Credit SPC Suspense for MF-IRAF
    4420 Credit SPC Suspense for NMF
    6570 Credit Substantiated Credits Allowed
    6800 Credit Excess Collection
    Reclass
    2110 Withholding Revenue Receipts (20-0101)
    2120 Individual Income Revenue Receipts (20-0110)
    2130 Corporation Revenue Receipts (20-0111)
    2140 Excise Revenue Receipts (20-0152)
    2150 Estate and Gift Revenue Receipts (20-0153)
    2170 CTA Revenue Receipts (20-0130)
    2180 FUTA Revenue Receipts (20-0121)

Unidentified Remittance File (URF)/Deposit Fund
  1. These are the valid accounts for URF/Deposit Fund (journal #406).

    Valid Accounts for URF/Deposit Fund
    Account Number DR/CR Account Name
    7002 Debit Deposit Fund (20X6879.09)
    4620 Debit Unidentified Remittances
    2120 Credit Individual Income Revenue Receipts (20-0110)
    4710 Credit Offers-in-Compromise
    4720 Credit Sales of Seized Property
    4730 Credit Miscellaneous Deposit Funds

Unidentified Remittance File (URF)/Miscellaneous Fees
  1. These are the valid accounts for URF/Miscellaneous Fees (journal #407).

    Valid Accounts for URF/Miscellaneous Fees
    Account Number DR/CR Account Name
    2310 Debit Treaty Country Receipts (20-3220.19)
    2315 Debit Arbitrage Receipt (20–3220.19)
    2320 Debit Miscellaneous Receipt (20–3220.19)
    2325 Debit Miscellaneous Forfeiture Receipts (20-1099.19)
    2330 Debit EP/EO (20-2411)
    2340 Debit Photocopy Fee (20X5432.2)
    2350 Debit Public Debt (20X5080.1)
    2360 Debit Conscience Funds (20-1210)
    2370 Debit Mort Sub. Bond Receipts (20-3220.19)
    2380 Debit Installment Agreement Fee (20X5432.1)
    2385 Debit Reinstatement Installment (20X5432.3)
    2395 Debit Enrolled Agent (20X5432.4)
    4620 Debit Unidentified Remittances
    2120 Credit Individual Income Revenue Receipts (20-0110)
    6310 Credit Miscellaneous Fees

Unidentified Remittance File (URF)/Refund Repay
  1. These are the valid accounts for URF/Refund Repay (journal #408).

    Valid Accounts for URF/Refund Repay
    Account Number DR/CR Account Name
    2410 Debit Refund Repay Principal (20X0903)
    2420 Debit Repay Interest (20X0904)
    4620 Debit Unidentified Remittances
    1510 Credit Other Receivables, Regular
    2120 Credit Individual Income Revenue Receipts (20-0110)
    4120 Credit SPC Suspense for MF – BMF
    4220 Credit SPC Suspense for MF – IMF
    4252 Credit SPC Suspense for MF – IRAF
    4420 Credit SPC Suspense for NMF
    6520 Credit Refund of Tax and Interest – NMF
    6800 Credit Excess Collections

Unidentified Remittance File (URF)/Loss
  1. These are the valid accounts for URF/Loss (journal #409).

    Valid Accounts for URF/Loss
    Account Number DR/CR Account Name
    4620 Debit Unidentified Remittances
    7610 Credit Embezzlement and Thefts
    7620 Credit Unexplained Losses
    7650 Credit Deposit Discrepancies
    Reclass
    2110 Debit Withholding Revenue (20–0101)
    2120 Debit Individual Revenue (20–0110)
    2130 Debit Corporation Revenue (20–0111)
    2140 Debit Excise Revenue (20–0152)
    2150 Debit Estate and Gift Revenue (20–0153)
    2170 Debit CTA Revenue (20–0130)
    2180 Debit FUTA Revenue (20–0121)
    2120 Credit Individual Revenue (20–0110)

Dishonored Check Apply

  1. This subsection describes the journals used to record the transfer of money from the dishonored check file and application to the correct general ledger account.

  2. Reclassification of funds may be required.

  3. The journals will also be used as back-up for End Of Day Run 16 if there are any problems with the electronic data transfer.

Dishonored Check File/Service Center Control File (DCF/SCCF)
  1. These are the valid accounts for DCF/SCCF (journal #411).

    Valid Accounts for DCF/SCCF
    Account Number DR/CR Account Name
    1710 Credit Dishonored Checks
    4120 Debit SPC Suspense for MF - BMF
    4220 Debit SPC Suspense for MF - IMF
    4252 Debit SPC Suspense for MF - IRAF
    4420 Debit SPC Suspense for NMF
    Reclass
    2110 Debit Withholding Revenue (20-0101)
    2110 Credit Withholding Revenue (20-0101)
    2120 Credit Individual Revenue (20-0110)
    2130 Credit Corporation Revenue (20-0111)
    2140 Credit Excise Revenue (20-0152)
    2150 Credit Estate and Gift Revenue (20-0153)
    2170 Credit CTA Revenue (20-0130)
    2180 Credit FUTA Revenue (20-0121)
Dishonored Check File (DCF)/Miscellaneous (MISC) Fee
  1. These are the valid accounts for DCF/MISC Fee (journal #412).

    Valid Accounts for DCF/MISC Fee
    Account Number DR/CR Account Name
    2110 Debit Withholding Revenue Receipts (20-0101)
    6310 Debit Miscellaneous Fees
    1710 Credit Dishonored Checks
    2310 Credit Treaty Country Receipts (20-3220.19)
    2315 Credit Arbitrage Receipts (20-3220.19)
    2320 Credit Miscellaneous Receipts (20-3220.19)
    2325 Credit Miscellaneous Forfeiture Receipts (20-1099.19)
    2330 Credit EP/EO (20-2411)
    2340 Credit Photocopy Fee (20X5432.2)
    2360 Credit Conscience Fund (20-1210)
    2370 Credit Mortgage Subsidy Bond Receipt (20–3220.19)
    2380 Credit Installment Agreement (20X5432.1)
    2385 Credit Reinstated Installment (20X5432.3)
    2395 Credit Enrolled Agent (20X5432.4)

Dishonored Check File (DCF)/Deposit Fund
  1. These are the valid accounts for DCF/Deposit Fund (journal #413).

    Valid Accounts for DCF/Deposit Fund
    Account Number DR/CR Account Name
    2110 Debit Withholding Revenue Receipts (20-0101)
    4710 Debit Offers-in-Compromise
    4720 Debit Sales of Seized Property
    4730 Debit Miscellaneous Deposit Fund
    1710 Credit Dishonored Checks
    7002 Credit Deposit Fund Receipts (20X6879.09)

Dishonored Check File (DCF)/Loss
  1. These are the valid accounts for DCF/Loss (journal #414).

    Valid Accounts for DCF/Loss
    Account Number DR/CR Account Name
    7610 Debit Embezzlements and Thefts
    7620 Debit Unexplained Losses
    1710 Credit Dishonored Checks
    1710 Credit Dishonored Checks
    Reclass
    2110 Credit Withholding Revenue (20–0101)
    2120 Credit Individual Revenue (20–0110)
    2130 Credit Corporation Revenue (20–0111)
    2140 Credit Excise Revenue (20–0152)
    2150 Credit Estate and Gift Revenue (20–0153)
    2170 Credit CTA Revenue (20–0130)
    2180 Credit FUTA Revenue (20–0121)
    2110 Debit Withholding Revenue (20–0101)

Dishonored Check File (DCF)/Anti-Drug
  1. These are valid accounts for DCF/Anti-Drug (journal #415).

    Valid Accounts for DCF/Anti-Drug
    Account Number DR/CR Account Name
    2110 Debit Withholding Revenue Receipts (20-0101)
    4750 Debit Anti-Drug Special Fund Liability
    1710 Credit Dishonored Checks
    7003 Credit Anti-Drug (20X5099.1)

  2. This table describes the steps required to complete journal #415.

    Journal 415 Procedure
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application. Apply
    Accounting Application Control Main Menu Record Select "Unidentified Apply" or "Dishonored Check Apply" . Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    RRACS Intermediate Menu   Select the needed application type. Apply
    Maintain Source Journal IDRS Run Date Enter the date of the IDRS report. Enter or Add Button
    Maintain Journal Entry   Select the needed IRS account, if more than one is available. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if another account has an amount. If other accounts are available but are not required. Cancel Button
    Maintain Source Journal   Review input data. If correct, select... Enter or Add Button
    If information is not correct... Edit or Delete Button
    If MISC -or- Refund Repay -or- DCF/SCCF:
    Maintain Transaction Journal   Highlight/select DCF/SCCF from the Possible Source Journals. From the Action Bar select... Action then Add
    Maintain Source Journal   No input is necessary for this screen. Enter or Add Button
    Maintain Journal Entry   Highlight/select the needed IRS Account. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each account that has an amount. Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    If Deposit Fund or Loss Accounts:
    Maintain Transaction Journal   Highlight/select Deposit Fund or Loss from the Possible Source Journals. From the Action Bar select... Action then Add
    Maintain Source Journal Deposit Fund ID # or Document # Enter the applicable ID Number. Tab Key
    Prepare Date Enter the Date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry/ Ledger Classification Journal Area Office or Field Office (deposit funds only) Select the Office. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
    Repeat until finished. Cancel Button
    Maintain Source Journal   Review input data. If correct, select... Enter or Add Button
        If information is not correct... Edit or Delete Button
    If Reclassification is Required:
    Maintain Transaction Journal   Highlight/select Reclass from the Possible Source Journals. Action, then Add
    Maintain Source Journal   No input is necessary. Enter or Add Button
    Maintain Journal Entry   Select the needed IRS Account. For DCF, select T/C 1 Debit. For URF, select T/C 2 Credit. Tab Key
    Amount Enter the amount associated with selected IRS account. OK Button
      Repeat for each additional tax class. The reclass debits and credits must be equal. When all accounts and amounts have been entered, select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    For all applications, continue with:
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct, select... Post Button

Enterprise Computing Center (ECC) Applications

  1. RRACS will automatically journal the data from the Generalized Mainline Framework (GMF) Run Number 15-45. This run contains the mainline and Integrated Data Retrieval System (IDRS) credits and debits being sent to ECC for all three master files. If electronic input was erroneous, a new transmission could be processed or the data input manually from the hard copy through these journals.

  2. Data from the Generalized Unpostable Framework (GUF) Run Number 53-40 will automatically journal. This run includes the new, nullified, corrected and reclassified unpostable transactions received from and sent to ECC or all three master files. If electronic data input is incorrect, a new transmission can be processed or the data input manually from the hardcopy through these journals. Nullified data, however, must be journalized through the account application menu.

  3. ECC deletes must be journalized through these journals as there is no automatic data transfer.

  4. EFTPS GMF/TEP-BMF/IMF/IRAF suspense must be journalized through these journals.

  5. These are the valid debit and credit accounts for EFTPS GMF/TEP-BMF, IMF, and IRAF (journals 417-419).

    Valid Accounts for EFTPS GMF/TEP-BMF, IMF and IRAF
    Account Number Account Name
    4110 ECC Suspense for MF-BMF
    4210 ECC Suspense for MF-IMF
    4251 ECC Suspense for MF-IRAF
    4125 EFTPS Suspense for MF-BMF
    4225 EFTPS Suspense for MF-IMF
    4255 EFTPS Suspense for MF-IRAF

  6. These are the valid debit and credit accounts for ECC GMF/TEP-BMF, IMF and IRAF (journals 421-423).

    Valid Accounts for ECC GMF/TEP-BMF, IMF and IRAF
    Account Number Account Name
    4110 ECC Suspense for MF-BMF
    4210 ECC Suspense for MF-IMF
    4251 ECC Suspense for MF-IRAF
    4125 EFTPS Suspense for MF-BMF
    4220 EFTPS Suspense for MF-IMF
    4252 EFTPS Suspense for MF-IRAF

  7. These are the valid debit and credit accounts for Deletes ECC BMF, IMF and IRAF (journals 424-426).

    Valid Accounts for Deletes ECC BMF, IMF and IRAF
    Account Number Account Name
    4110 ECC Suspense for MF-BMF
    4210 ECC Suspense for MF-IMF
    4251 ECC Suspense for MF-IRAF
    4125 EFTPS Suspense for MF-BMF
    4225 EFTPS Suspense for MF-IMF
    4255 EFTPS Suspense for MF-IRAF

  8. These are the valid debit and credit accounts for Unpostable ECC BMF, IMF and IRAF (journals 427-429).

    Valid Accounts for Unpostable ECC BMF, IMF and IRAF
    Account Number Account Name
    4110 ECC Suspense for MF-BMF
    4210 ECC Suspense for MF-IMF
    4251 ECC Suspense for MF-IRAF
    4125 EFTPS Unpostable for MF-BMF
    4230 EFTPS Unpostable for MF-IMF
    4255 EFTPS Suspense for MF-IRAF

  9. This table describes the steps required to complete journals 417, 418, 419, 421, 422, 423, 424, 425, 426, 427, 428 and 429.

    Journals 417, 418, 419, 421, 422, 423, 424, 425, 426, 427, 428 and 429 Procedure
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application. Apply
    Accounting Application Control Main Menu Record Select ECC Applications. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    RRACS Intermediate Menu   Select the type and master file of the ECC application. Apply
    Maintain Source Journal Tape ID # Enter the reel number. Tab Key
    Prepare Date Enter the date of the reel in MM-DD-YYYY format.  
    Net Amount or Total Amount Enter the net total dollar amount. Tab Key
    Cycle Select the Cycle from the pop-up journal. Enter or Add Button
    Maintain Journal Entry   Select the needed Ledger Classification. Tab Key
    Amount Enter the amount associated with the selected ECC action category. OK Button
      Repeat if the second category has an amount, or select... Cancel Button

    Note:

    If all Ledger Classification categories have been completed, the Maintain Source Journal instructions is automatically displayed.

    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct, select... Post Button

Credit Transfer Out/In

  1. The Credit Transfer journals provide for the control and the journalizing of credit transfers using Form 2158, Credit Transfer Voucher. Both Revenue Receipt and Deposit Fund documents, being transferred into or out of the Service Center are recorded on these journals.

  2. Each Form 2158 has a document number that must be entered individually. However, the journals are designed with the option of entering several Forms 2158 and using a reconciliation sheet (RS) to cumulate the application side of the journal.

  3. Complete the following before going to the terminal for data input:

    1. Review Forms 2158 for the proper information needed for input.

    2. Determine if they are Revenue Receipts or Deposit Funds.

    3. If Deposit Funds, be sure you have a Deposit Fund Document Number.

    4. Check for valid CFO RACS Unit Codes.

  4. Valid CFO RACS Unit Codes are:

    1. ANSPC-08 (Andover)

    2. ATSPC-07 (Atlanta)

    3. AUSPC-18 (Austin)

    4. BSPC-19 (Brookhaven)

    5. CSPC-17 (Cincinnati)

    6. FSPC-89 (Fresno)

    7. KCSPC-09 (Kansas City)

    8. MSPC-49 (Memphis)

    9. OSPC-29 (Ogden)

    10. PSPC-28 (Philadelphia)

  5. These are valid accounts for Revenue Receipt-CR (2158) (journal #435).

    Valid Accounts for Revenue Receipt-CR (2158)
    Account Number DR/CR Account Name
    4900 Credit Revenue Credits in Transit to other SPC
    1314 Debit NMF Tax Straddles
    1321 Debit NMF Notice
    1322 Debit NMF Taxpayer Delinquent Accounts
    1324 Debit NMF TDA Deferral
    1360 Debit NMF Installment Agreement
    1371 Debit NMF Offer-in-Compromise
    1389 Debit NMF Suspense
    1710 Debit Dishonored Checks
    4420 Debit SPC Suspense for NMF
    4430 Debit Unpostable Documents - NMF
    4440 Debit Assess and Abate Suspense - NMF
    4620 Debit Unidentified Remittances
    6310 Debit Misc Fees
    6400 Debit Misc Revenue Collections
    6800 Debit Excess Collection

  6. These are valid accounts for Revenue Receipt-DR (2158) (journal #436).

    Valid Accounts for Revenue Receipt-DR (2158)
    Account Number Normal Balance Type Account Name
    4900 Debit Revenue Credits in Transit to other SC
    1314 Credit NMF Tax Straddles
    1321 Credit NMF Notice
    1322 Credit NMF Taxpayer Delinquent Accounts
    1324 Credit NMF TDA Deferral
    1360 Credit NMF Installment Agreement
    1371 Credit NMF Offer-in-Compromise
    1389 Credit NMF Suspense
    1710 Credit Dishonored Checks
    4420 Credit SPC Suspense for NMF
    4430 Credit Unpostable Documents - NMF
    4440 Credit Assess and Abate Suspense-NMF
    6310 Credit Misc Fees
    6400 Credit Misc Revenue Collections

  7. These are valid accounts for Deposit Fund-CR (2158) (journal #437).

    Valid Accounts for Deposit Fund-CR (2158)
    Account Number DR/CR Account Name
    4740 Credit Deposit Funds in Transit
    4710 Debit Offer-in-Compromise
    4720 Debit Sales of Seized Property
    4730 Debit Miscellaneous Deposit Funds

  8. These are valid accounts for Deposit Fund-DR (2158) (journal #438).

    Valid Accounts for Deposit Fund-DR (2158)
    Account Number DR/CR Account Name
    4740 Debit Deposit Funds in Transit
    4710 Credit Offer-in-Compromise
    4720 Credit Sales of Seized Property
    4730 Credit Miscellaneous Deposit Funds

  9. These are valid accounts for Credit Transfer In:

    Valid Accounts for Credit Transfer In
    Account Number DR/CR Account Name
    Revenue Receipt-CR (2158) (journal #441)
    6580 Debit To/From Revenue credits transferred
    4420 Credit SPC Suspense for NMF
    6310 Credit Misc Fees
    6400 Credit Misc Revenue Collections
    Revenue Receipt-DR (2158) (journal #442)
    4420 Debit SPC Suspense for NMF
    6310 Debit Misc Fees
    6400 Debit Misc Revenue Collections
    6580 Credit To/From Revenue credits transferred
    Deposit Fund-CR (2158) (journal #443)
    6590 Debit To/From Deposit Fund credits transferred
    4710 Credit Offer in Compromise
    4720 Credit Sales of Seized Property
    4730 Credit Miscellaneous Deposit Funds
    Deposit Fund-DR (2158) (journal #444)
    6590 Credit To/From Deposit Fund credits transferred
    4710 Debit Offer in Compromise
    4720 Debit Sales of Seized Property
    4730 Debit Miscellaneous Deposit Funds

Account Transfers

  1. The following is completed before going to the terminal for data input:

    1. NMF Transfer In is assigned a Document Locator Number (DLN) and identified if a Taxpayer Delinquent Account (TDA) is to be issued

    2. NMF Transfer Out is assigned a Form 514–B serial number and a date of transfer

    3. Check for valid CFO RACS Unit codes

  2. Valid CFO RACS Unit codes are:

    1. ANSPC-08

    2. ATSPC-07

    3. AUSPC-18

    4. BSPC-19

    5. CSPC-17

    6. FSPC-89

    7. KCSPC-09

    8. MSPC-49

    9. OSPC-29

    10. PSPC-28

  3. These are valid accounts for Account Transfers Out.

    Valid Accounts for Account Transfers Out
    Account Number DR/CR Account Name
    Transfer Out-DR (514B) (journal #458) (rejects are the opposite)
    1400 Debit Tax Accounts Transferred Out
    1314 Credit NMF Tax Straddles
    1321 Credit NMF Notice
    1322 Credit Taxpayer Delinquent Accounts
    1324 Credit NMF TDA Deferral
    1360 Credit Installment Agreement
    1371 Credit NMF Offers-in-Compromise
    1389 Credit NMF Suspense
    1830 Credit NMF Accounts Receivable
    4420 Credit SPC Suspense for NMF
    Transfer Out-CR (514B) (journal #459) (rejects are the opposite)
    1400 Credit Tax Accounts Transferred Out
    1314 Debit NMF Tax Straddles
    1321 Debit NMF Notice
    1322 Debit Taxpayer Delinquent Accounts
    1324 Debit NMF TDA Deferral
    1360 Debit NMF Installment Agreement
    1371 Debit NMF Offers-in-Compromise
    1389 Debit NMF Suspense
    1830 Debit MF Accounts Receivable
    4420 Debit SPC Suspense for NMF

  4. These are valid accounts for Account Transfer In.

    Valid Accounts for Account Transfer In
    Account Number DR/CR Account Name
    Transfer In-DR (514B) (journal #460)
    4420 Debit SPC Suspense for NMF
    6200 Credit Taxpayer Accounts Transferred
    Transfer In-CR (514B) (journal #461)
    4420 Credit SPC Suspense for NMF
    6200 Debit Taxpayer Accounts Transferred

  5. This table describes the steps required to complete journals 458 and 459 (transfer out) and 460 and 461 (transfer in).

    Journals 458, 459, 460 and 461 Procedure
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application. Apply
    Accounting Application Control Main Menu Record Select Credit Transfer Out, Credit Transfer In, or Account Transfers. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    RRACS Intermediate Menu   Select the needed transaction. Apply
    Maintain Source Journal Document # Enter the transfer document number. Tab Key
    Prepare Date Enter the Prepare Date in MM-DD-YYYY format.  
    CFO RACS Unit Highlight/select the CFO RACS Unit code from pop-up journal. Enter or Add Button
    Maintain Journal Entry Amount Enter the amount of the transfer. OK Button
    Maintain Source Journal   Review input data. If correct... OK Button
    Maintain Transaction Journal   Select and highlight from "Possible Source Journals." Action then Add
    If Revenue Receipt Transfer, continue with:
    Maintain Source Journal Document or RS Number Enter the transfer document or RS number. Enter or Add Button
    Maintain Journal Entry Amount Enter amount associated with the generated account. OK Button
    If Deposit Fund Transfer, continue with:
    Maintain Source Journal Deposit Fund ID # Enter the Document Number of the Deposit Fund. Tab Key
    Prepare Date Enter the prepare date in MM-DD-YYYY format. Enter or Add
    Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. Enter or OK Button
      Review input data, if correct... OK Button
    Repeat if additional deposit fund accounts are required. If finished, select... Cancel Button
    For all transfers, continue with:
    Maintain Source Journal   Review Input Data. If correct, select... OK Button
    Repeat to enter additional transfers on the same journal, or select... Cancel Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Treasury Receivable, Accounting and Collection System (TRACS) Applications

  1. These journals are used to input the applications for the IPAC debit or credit documents. They also have the capability of recording deposit fund application and reclassification. This will allow you to do a complete or partial application for IPAC documents.

  2. When the original IPACD (disbursements) or IPACR (receipts) was recorded through the disbursement control journals, the document was assigned a unique document identifier.

  3. At the time of application, the amount of the original amount will be reduced with each application.

  4. The journals are designed with the option of entering several documents and using the reconciliation sheet (RS) to cumulate the application side of the journal. Refer to IRM 3.17.63.6.3 and IRM 3.17.63.6.4 for additional information.

  5. This is a list of documents that can be used for IPAC journals:

    1. IPAC bill for TRACS

    2. TRACS Listings

    3. Form 813 - Document Register

    4. Back-up Documents to Support the journal Transaction Needed

    5. Form 3245 - Posting Voucher-Refund Cancellation or Repayment

    6. Form 3809 - Miscellaneous Adjustment Voucher

  6. Complete the following before going to the terminal for data input:

    1. Verify the document number of the original IPACD or IPACR.

    2. Balance all back-up documents to the TRACS document total for a complete application.

    3. Verify that all back-up documents are received.

    4. Check Deposit Fund Document Number.

  7. These are valid accounts for TRACS Applications:

    Valid Accounts for TRACS Applications
    Account Number DR/CR Account Name
    IPACR (journal #469) (reversal accounts are opposite)
    4110 Credit ECC Suspense for MF-BMF
    4120 Credit SPC Suspense for MF-BMF
    4210 Credit ECC Suspense for MF-IMF
    4220 Credit SPC Suspense for MF-IMF
    4420 Credit SPC Suspense for NMF
    4620 Credit Unidentified Remittances
    4710 Credit Offer-in-Compromise
    4720 Credit Sales of Seized Property
    4730 Credit Miscellaneous Deposit Funds
    4970 Debit Unapplied Refund Reversals
    4975 Debit Liability, DOJ Receipts
    4985 Debit IPACR Suspense
    6310 Credit Miscellaneous Fees
    6330 Credit Debtor Master File Offsets
    6520 Credit Refund of Tax; Interest
    6800 Credit Excess Collections
    6950 Credit DOJ Civil Debt Collection Holdback
    Reclass
    2110 Debit Withholding Revenue Receipts (20-0101)
    2120 Debit Individual Income Revenue Receipts (20-0110)
    2130 Debit Corporation Revenue Receipts (20-0111)
    2140 Debit Excise Revenue Receipts (20-0152)
    2150 Debit Estate; Gift Revenue Receipts (20-0153)
    2170 Debit CTA Revenue Receipts (20-0130)
    2180 Debit FUTA Revenue Receipts (20-0121)
    2340 Credit Photocopy CrYr Refunds (20X5432.7)
    2410 Debit Photocopy CrYr Refunds (20X0903)
    2420 Debit Refund Repay Interest (20X0904)
    2910 Credit IPAC Receipts (20F3885.11)
    2910 Debit IPAC Receipts (20F3885.11)
    2915 Debit DOJ Receipts (20F3844)
    2915 Credit DOJ Receipts (20F3844)
    4801 Debit Approved Vouchers Payable Principal
    5302 Credit Photocopy PrYr Refunds (20X5432)
    7002 Debit Deposit Fund (20X6879)
    IPACD (journal #470) (reversal accounts are opposite)
    4110 Debit ECC Suspense for MF-BMF
    4120 Debit SPC Suspense for MF-BMF
    4210 Debit ECC Suspense for MF-IMF
    4220 Debit SPC Suspense for MF-IMF
    4420 Debit SPC Suspense for NMF
    4620 Debit Unidentified Remittances
    4710 Debit Offer-in-Compromise
    4720 Debit Sales of Seized Property
    4730 Debit Miscellaneous Deposit Funds
    4970 Credit Unapplied Refund Reversals
    4975 Credit Liability, DOJ Receipts
    4985 Credit IPACD Suspense
    6310 Debit Miscellaneous Fees
    6520 Debit Refund of Tax & Interest
    6800 Debit Excess Collections
    Reclass
    2110 Debit Withholding Revenue Receipts (20-0101)
    2120 Debit Individual Income Revenue Receipts (20-0110)
    2130 Debit Corporation Revenue Receipts (20-0111)
    2140 Debit Excise Revenue Receipts (20-0152)
    2150 Debit Estate & Gift Revenue Receipts (20-0153)
    2170 Debit CTA Revenue Receipts (20-0130)
    2180 Debit FUTA Revenue Receipts (20-0121)
    2410 Debit Refund Repay Principal (20X0903)
    2340 Credit Photocopy CrYr Refunds (20X5432.7)
    2420 Credit Refund Repay Interest (20X0904)
    2915 Debit DOJ Receipts (20F3844)
    2915 Credit DOJ Receipts (20F3844)
    4801 Debit Approved Vouchers Payable Principal
    5302 Credit Photocopy PrYr Refunds (20X5432)
    7002 Credit Deposit Fund Receipts (20X6879)

  8. This table describes the steps required to complete journal numbers 469 and 470.

    Journals 469 and 470 Procedure
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application. Apply
    Accounting Application Control Main Menu   Select TRACS Applications. Tab or Apply
      Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    RRACS Intermediate Menu   Select IPACR Application or IPACD Application. Apply
    Maintain Source Journal Schedule Number Enter the TRACS Schedule Number. Tab Key
    Prepare Date Enter appropriate date. Tab Key
    Cycle Select the Cycle from pop-up journal. Enter or Add Button
    Maintain Journal Entry Amount Enter amount associated with generated account. OK Button
      Repeat if another account has an amount, if not... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    Maintain Transaction Journal   Highlight/select necessary entry from the "Possible Source Journals" From the Action Bar select... Action then Add
    If Application:
    Maintain Source Journal   No input is necessary for this journal. Enter or Add Button
    Maintain Journal Entry   Select the needed IRS Account. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each account that has an amount. When finished with required inputs, select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    If OIC, Seizure or MISC Deposit Fund:
    Maintain Source Journal Deposit Fund ID # Enter the Deposit Fund document number. Add Button
    Prepare Date Enter date. Add Button
    Maintain Journal Entry Area Office or Field Office Select the appropriate Area Office or Field Office code from the pop-up journal. Tab Key
    Amount Enter the amount. OK Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    If Reclass:
    Maintain Source Journal   Primary Add journal will appear. However, no input is necessary for this journal. Enter or Add Button
    Maintain Journal Entry / Ledger Classification Journal   Select the needed IRS account. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each account that has an amount. The total debit and credit amounts must be equal. When finished with required inputs, select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    If NTRR Line Data: See IRM 3.17.50.5.15 , Net Tax Refund Report (NTRR) Line Data for instructions
    When all Source Journals have been entered, continue with:
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct, select... Post Button

Customer Account Data Engine 2 (CADE 2) Manual Input

  1. The CADE 2 Recap serves as the backup documentation for the CADE 2 journal.

  2. Complete the following before going to the terminal for data input:

    1. Verify the CADE 2 Recap did not automatically post to RRACS.

    2. Verify with the RACR (Reciprocal Accounting Control Record) for the correct cycle missing from RRACS.

  3. These are valid accounts for CADE 2 Recap.

    Valid Accounts for CADE 2 Recap
      Account Number DR/CR Account Name
    CADE 2 Recap (journal #471)
    Line 121, Installment Fee 4210 Debit ECC Suspense for Master File-IMF
    6001 Credit Installment Agreement Liability
    Line 122, Install Fee (-) 6001 Debit Installment Agreement Liability
    4210 Credit ECC Suspense for Master File-IMF
    Line 175, Del, CR, STA, A 4210 Debit ECC Suspense for Master File-IMF
    4520 Credit Prepayment Credit - IMF
    Line 175 -, Del, CR, STA, A 4520 Debit Prepayment Credit - IMF
    4210 Credit ECC Suspense for Master File-IMF
    Line 176, Del, Not STA 1200 Debit IMF Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 176-, Del, Not STA 4210 Debit ECC Suspense for Master File-IMF
    1200 Credit IMF Accounts Receivable
    Line 177, Del, DFRD STA 1200 Debit IMF Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 177-, Del, DFRD STA 4210 Debit ECC Suspense for Master File-IMF
    1200 Credit IMF Accounts Receivable
    Line 178, Del, INST AGRMT 1200 Debit IMF Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 178-, Del, DFRD STA 4210 Debit ECC Suspense for Master File-IMF
    1200 Credit IMF Accounts Receivable
    Line 179, Del, TDA STA 1200 Debit IMF Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 179-, Del, TDA STA 4210 Debit ECC Suspense for Master File-IMF
    1200 Credit IMF Accounts Receivable
    Line 180, Del, UNCOL STA 1820 Debit IMF Account Receivable, Inactive
    4210 Credit ECC Suspense for Master File-IMF
    Line 180-, Del, UNCOL STA 4210 Debit ECC Suspense for Master File-IMF
    1820 Credit IMF Account Receivable, Inactive
    Line 181, Del, INACT STA 1200 Debit IMF Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 181-, Del, INACT STA 4210 Debit ECC Suspense for Master File-IMF
    1200 Credit IMF Accounts Receivable
    Line 182, Del, OTHER STA 1200 Debit IMF Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 182-, Del, OTHER STA 4210 Debit ECC Suspense for Master File-IMF
    1200 Credit IMF Accounts Receivable
    Line 184, Del, NON-TAX DB 1300 Debit Non-Tax Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 184-, Del, NON-TAX DB 4210 Debit ECC Suspense for Master File-IMF
    1300 Credit Non-Tax Accounts Receivable
    Line 185, Del, NON-TAX DB 4210 Debit ECC Suspense for Master File-IMF
    4521 Credit Prepayment Credit - Non Tax
    Line 185-, Del, NON-TAX DB 4521 Debit Prepayment Credit - Non Tax
    4210 Credit ECC Suspense for Master File-IMF

  4. This table describes the steps required to complete journal #471.

    Journal 471 Procedure
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application. Apply
    Accounting Application Control Main Menu   Select CADE 2 Recap Manual Input. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Maintain Source Journal Document Number Enter the CADE 2 Recap Document Number. Tab Key
    Prepare Date Enter appropriate date. Tab Key
    Cycle Select the Cycle from pop-up journal. Enter or Add Button
    Maintain Journal Entry Amount Enter amount associated with generated account. OK Button
    Ledger Classification Select CADE 2 Recap Line. OK Button
        Repeat for all CADE 2 Recap lines. Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct … Post Button

Confirm Transfers

  1. These Confirm Transfers journals control and journal the confirmation of Forms 2158 and 514- B.

  2. The following is a list of documents used to Confirm Transfers:

    1. Confirm copy of Form 2158, Credit Transfer Voucher

    2. Confirm copy of Form 514–B, Tax Transfer Schedule

    3. In some cases, a telephone confirmation can be used

  3. Complete the following before going to the terminal for data input:

    1. Review confirm copy for the proper information needed for input.

    2. Determine if the confirm copy of Form 2158 is for revenue receipts or deposit funds.

  4. These are the valid accounts to confirm Transfers.

    Valid Accounts to Confirm Transfers
    Account Number DR/CR Account Name
    Confirm Revenue Receipt-CR (2158) (journal #446)
    4900 Debit Revenue Credits In-Transit to Other SPC
    6580 Credit Revenue Credits Transferred To and From
    Confirm Revenue Receipt-DR (2158) (journal #447)
    6580 Debit Revenue Credits Transferred To and From
    4900 Credit Revenue Credits In-Transit to Other SPC
    Confirm Deposit Fund-CR (2158) (journal #448)
    4740 Debit Deposit Fund In-Transit
    6590 Credit Deposit Fund Credits Transfer To and From
    Confirm Deposit Fund-DR (2158) (journal #449)
    4740 Credit Deposit Fund In-Transit
    6590 Debit Deposit Fund Credits Transfer To and From
    Confirm Account Transfer Out-DR (514B) (journal #465)
    6200 Debit Taxpayer Account Transferred
    1400 Credit Tax Account Transferred Out
    Confirm Acct. Transfer Out-CR (514B) (journal #466)
    1400 Debit Tax Account Transferred Out
    6200 Credit Taxpayer Account Transferred

  5. This table describes the steps required to complete journals 446, 447, 448, 449, 465 and 466.

    Journals 446, 447, 448, 449, 465 and 466 Procedure
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application. Apply
    Accounting Application Control Main Menu Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Confirm Select the appropriate "Confirm" transaction from the list box. Apply
    Maintain Source Journal Document # Enter the Document Number. The number must match the number used on the original journal. Tab Key
    Confirm Date Enter the Confirm Date in MM-DD-YYYY format. Enter or OK Button
    Maintain Journal Entry Amount Enter the amount associated with the journal being confirmed. Enter or Add Button
    Maintain Source Journal   Review input data. If correct, select... Enter or Add Button
    Repeat for each Confirmed Voucher. When all vouchers have been confirmed. Cancel Button
    If information is not correct... Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct… Post Button

Erroneous Refunds

  1. The Erroneous Refund journals provide for the individual control and journalizing of erroneous refund case files. This occurs after specifying the necessary recovery type.

  2. When an Erroneous Refund is established in Account 1510 and repayment is not made, additional collection procedures may be necessary.

  3. There are several types of Erroneous Refunds: Court Case (Account 1530), Criminal Investigations (CI) Court Ordered (Account 1535), Payment Over Cancellation (Account 1543), Non-Court Case (Account 1540), and Identity theft Erroneous Refunds (Account 1545).

  4. Each case is controlled with a unique Document Number on Form 3809. This document number enables individual case tracking from inception to completion.

  5. These are the valid accounts for Erroneous Refund case files.

    Valid Accounts for Erroneous Refund Case Files
    Account Number DR/DR Account Name
    Erroneous Refund (journal #480) (opposite is available to reverse Court Case)
    1510 Debit Other Receivable, Reg
    1530 Debit Court Case Erroneous Refund (Credit to clear Court Case)
    1540 Debit Non-Court Case Erroneous Refund (Credit to clear Court Case)
    1543 Debit Payment Over Cancellation
    1545 Debit Set-Up ID Theft
    1545 Credit Close ID Theft
    1510 Credit Other Receivables Regular (Debit to clear Court Case)
    4120 Credit SPC Suspense for MF-BMF (Debit to clear Court Case)
    4220 Credit SPC Suspense for MF-IMF (Debit to clear Court Case)
    4252 Credit SPC Suspense for MF-IRAF (Debit to clear Court Case)
    4420 Credit SPC Suspense for NMF (Debit to clear Court Case)
    Non-Payment of Erroneous Refund (journal #485)
    4910 Debit Disbursement, Loss
    1530 Credit Court Case Erroneous Refund
    1535 Debit CI Court Ordered
    1540 Credit Non-Court Case Erroneous Refund
    Clear Erroneous Refund (journal #490)
    Write-Off
    6600 Debit Accounts Cleared, Statute
    4910 Credit Disbursement, Loss
    Relief
    6920 Debit Disbursement Write-Off
    4910 Credit Disbursement, Loss
    ID Theft Non Payment
    6905 Debit ID Theft Err Refund W/O
    1545 Credit ID Theft Erroneous Refund
    Reimbursement (IPAC)
    4970 Debit Unapplied Refund Reversal

  6. This table describes the steps required to complete journal numbers 480, 485 and 490.

    Journals 480, 485 and 490 Procedure
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application. Apply
    Accounting Application Main Menu Record Select Erroneous Refund, Non Payment of Erroneous Refund, or Clear Erroneous Refund. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Maintain Source Journal Document Number Enter the number assigned to the erroneous refund. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry   Select the appropriate Ledger Classification. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if another erroneous refund has an amount, or select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    If Non-Payment of Erroneous Refund, continue with:
    Maintain Transaction Journal   Select Court Case, Non-Court Case, or ID Theft from the Possible Source Journals. From the Action Bar select... Action then Add
    Maintain Source Journal Document Number Enter Case Number. Tab Key
    Prepare Date Enter date in MM-DD-YYYY format.  
    Maintain Journal Entry   Select Court Case, Non-Court Case Erroneous Refund, or ID Theft Err Refund. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if another account has an amount. If other accounts are available but not required Cancel Button
    Maintain Source Journal   Review input data. If Correct, select... OK Button
    In all cases, continue with:
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Informant Rewards

  1. The journals in this subsection are used to input the applications for Informant Rewards.

  2. The following is a list of documents used to confirm transfers:

    • Memorandum from chief examination to chief quality assurance and management support, requesting funds transfer to 20X5433.1.

  3. Review documents for the proper information needed before going to the terminal for data input.

  4. These are the valid accounts for Informant Rewards.

    Valid Accounts for Informant Rewards
    Account Number DR/CR Account Name
    To Set Up Informant Reward (journal #495)
    6900 Debit Adj & Reclass Rev Receipts
    4755 Credit Informant Reward
    Reclass
    2110 Credit Withholding Revenue Receipts (20-0101)
    2120 Credit Individual Income Revenue Receipts (20-0110)
    2130 Credit Corporation Revenue Receipts (20-0111)
    2140 Credit Excise Revenue Receipts (20-0152)
    2150 Credit Estate & Gift Revenue Receipts (20-0153)
    2170 Credit CTA Revenue Receipts (20-0130)
    2180 Credit FUTA Revenue Receipts (20-0121)
    7004 Debit Informant Reward receipt
    To Offset Informant Reward (journal #496)
    4755 Debit Informant Reward
    4120 Credit SPC Suspense, BMF
    4220 Credit SPC Suspense, IMF
    4420 Credit SPC Suspense, NMF
    6900 Credit Adj & Reclass Rev Receipts
    Reclass
    2110 Debit Withholding Revenue Receipts (20-0101)
    2120 Debit Individual Income Revenue Receipts (20-0110)
    2130 Debit Corporation Revenue Receipts (20-0111)
    2140 Debit Excise Revenue Receipts (20-0152)
    2150 Debit Estate & Gift Revenue Receipts (20-0153)
    2170 Debit CTA Revenue Receipts (20-0130)
    2180 Debit FUTA Revenue Receipts (20-0121)
    7004 Credit Informant Reward

  5. This table describes the steps required to complete journal numbers 495 and 496.

    Journals 495 and 496 Procedure
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application. Apply
    Accounting Application Main Menu Record Select Informant Reward or Informant Reward Offset. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Maintain Source Journal Case Number Enter the number assigned to the informant reward. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. OK Button
      Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    Maintain Source Journal   Repeat if there is another case with money, or select... Cancel Button
    In all cases, continue with:
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Agency Transfer Control Main Menu

  1. These journals are used to record unreconciled amounts related to Disbursement Transactions received from FMS.

  2. The journal numbers are in the 2XX series.

  3. Following are the valid accounts for the journal voucher entries (increase and decrease).

    Valid Accounts for Journal Voucher Entries
    Account Number DR/CR Account Name
    JVINC 20F3880 (journal #236)
    2410 Debit Refund Repay Principal (20X0903)
    4810 Debit Liability Budget Clearing
    4810 Credit Liability Budget Clearing (20F3880)
    4970 Credit Unapplied Refund Reversals
    JVDEC 20F3880 (journal #239)
    4810 Debit Liability Budget Clearing (20F3880)
    4970 Debit Unapplied Refund Reversals
    2410 Credit Refund Repay Principal (20X0903)
    4810 Credit Liability Budget Clearing (20F3880)

  4. This table describes the steps required to complete journal numbers 236 and 239.

    Journals 236 and 239 Procedure
    Step Prompt Description/Action Select or Enter
    RACS Main Menu   Highlight/select Agency Transfer. Apply
    Agency Transfer Control Main Menu Record Select JVINC or JVDEC. Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    RRACS Intermediate Menu   Select needed Treasury Account Symbol. Apply
    Maintain Source Journal Document # Enter the Document number. Add Button
    Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. Enter or OK Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Assessment Control Main Menu

  1. These journals are used to record MF and NMF manual assessments and NMF abatements.

  2. The journal numbers used are in the 6XX series and the 8XX series for manual assessment certificates.

  3. The valid accounts are listed under each of the following subsections.

Assessments

  1. The Assessment journals are used to record manual assessments, either for MF or NMF accounts.

  2. These are valid accounts for Assessments (Reversals are also available).

    Valid Accounts for Assessments
    Debit Credit
    1314 NMF Tax Straddles 6110 Withholding Tax Assessments- TAX
    1321 NMF Notice 6111 Withholding Tax Assessments- PEN
    1322 NMF Taxpayer Delinquent Accounts 6112 Withholding Tax Assessments-INT
    1324 TDA Deferral (Queue) 6120 Ind. Income Tax Assessments-TAX
    1360 NMF Installment Agreement 6121 Ind. Income Tax Assessments- PEN
    1371 NMF Offers in Compromise 6122 Ind. Income Tax Assessments-INT
    1389 NMF Suspense 6130 Corporation Tax Assessments-TAX
    1510 Other Receivables, Reg. 6131 Corporation Tax Assessments-PEN
    1600 Manual Assessments, Transit Account 6132 Corporation Tax Assessments-INT
    1830 NMF Accounts Receivable, Inactive 6140 Excise Tax Assessments-TAX
    4120 SPC Suspense for MF-BMF 6141 Excise Tax Assessments-PEN
    4220 SPC Suspense for MF-IMF 6142 Excise Tax Assessments-INT
    4420 SPC Suspense for NMF 6150 Estate & Gift Tax Assessment-TAX
    6550 Withholding Tax Payments Credited 6151 Estate & Gift Tax Assessment-PEN
    6560 Other Credits Allowed 6152 Estate & Gift Tax Assessment-INT
    6170 CTA Tax Assessments-TAX 6180 FUTA Tax Assessments-TAX
    6171 CTA Tax Assessment-PEN 6181 FUTA Tax Assessments-PEN
    6172 CTA Tax Assessments-INT 6182 FUTA Tax Assessments-INT

  3. This table describes the steps required to complete journal numbers 610-686 and 810-886.

    Journals 610-686 and 810-886 Procedure
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Assessments. Apply
    Assessment Control Main Menu Record Select/highlight the assessment type. Tab Key
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    RRACS Intermediate Menu   Select the needed tax class category. Apply
    Maintain Source Journal Certificate # Enter the certificate number. (Manual assessments only) Tab Key
    Assessment Date Enter the Assessment Date in MM-DD-YYYY format. For "Regular Current" or "Regular Deficiency " assessments, next Monday's date is generated. Normal assessment dates cannot be earlier than the current date. Manual assessment dates cannot be later than the current date. Enter or Add Button (Tab for jeopardy assessments)
    Principal Taxpayers For jeopardy assessments only, enter the number of principal taxpayers. Enter or Add Button
    Maintain Journal Entry Items Enter the number of Items. Tab Twice
    DLN / RS # Input the DLN or Reconciliation Schedule (RS) number. OK Button
      Highlight/select Tax, Penalty, or Interest. Tab twice
    Amount Enter the amount for the selected category. OK Button
      Repeat for each category that has an amount. The DLN/RS# is generated from the "items" record. When finished with required inputs, select... Cancel Button
    Maintain Source Journal   To enter additional assessments on this journal, select... Add Button
      When finished, review input data. If correct... OK Button
    Maintain Transaction   Highlight/select Application from the Possible Source Journals. From the Action Bar select... Action then Add
    Maintain Source Journal RS# Enter the RS number. **This is an optional entry field. Enter or Add Button
    Maintain Journal Entry   Highlight/select the needed IRS account. Tab Key
    Amount Enter the amount for the selected IRS account. OK Button
      Repeat for each account that has an amount. Then select... Cancel Button
    Maintain Source Journal   Review input data, If correct, select... OK Button
      If information is not correct... Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Abatements / Erroneous Abatements

  1. The Abatement journals are used to record Non-Master File abatements. The Erroneous Abatement journals are used to record the reversal of a Non-Master File Abatement.

  2. These are the valid accounts for Abatements and Erroneous Abatements.

    Valid Accounts for Abatements and Erroneous Abatements
    Account Number DR/CR Account Name
    Abatement (journal #691)
    6510 Debit Overassessment Credited
    4440 Credit Assessment and Abatement Suspense - NMF
    Erroneous Abatement (journal #692)
    4440 Debit Assessment and Abatement Suspense - NMF
    6510 Credit Overassessment Credited

  3. This table describes the steps required to complete journal numbers 691 and 692.

    Journals 691 and 692 Procedure
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Assessments. Apply
    Assessment Control Main Menu Record Select Abatement or Erroneous Abatement. Tab Key
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Maintain Source Journal RS / Document # Enter the RS or Document Number. For erroneous abatements, the number must match the number of a previous assessment. Tab Key
    Prepare Date Enter the Prepare Date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry Amount Enter the Amount associated with the generated IRS accounts. OK Button
    Maintain Source Journal   Review input data, If correct, select... OK Button
      If information is not correct... Edit or Delete Button
    Repeat to enter additional abatements or erroneous abatements for the same journal, or select... Cancel Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Non-Tax Assessment and Non-Tax Abatement (Ogden CFO RACS Unit only)

  1. The Assessment and Abatement journals are used to record non-tax revenue assessments and abatements. These accounts and journals are used to record Arbitrage Assessments and Abatements. These will not be on the assessment or abatement reports.

  2. These are valid accounts for Non-Tax Assessments (journal #690).

    Valid Accounts for Non-Tax Assessments
    Account Number DR/CR Account Name
    Arbitrage Assessment
    4110 Debit ECC Suspense for Master File-BMF (reverse will be opposite)
    6010 Credit Arbitrage Revenue (reverse will be opposite)
    Arbitrage Penalty
    4110 Debit ECC Suspense for Master File-BMF (reverse will be opposite)
    6011 Credit Arbitrage Penalty Revenue (reverse will be opposite)

  3. These are valid accounts for Non-Tax Abatements (journal 695).

    Valid Accounts for Non-Tax Abatements
    Account Number DR/CR Account Name
    Arbitrage Abatement
    6510 Debit Overassessment Credited
    4110 Credit ECC Suspense for Master File-BMF
    Reverse Abatement
    4110 Debit ECC Suspense for Master File-BMF
    6510 Credit Overassessment Credited

Deposit Control Main Menu

  1. The journals in this subsection are used to record Deposit Tickets (DT) and Debit Vouchers (DV) for revenue receipt money and miscellaneous funds, such as: Conscience Fund, User Fees, Miscellaneous Receipts, Photocopy Fees, Refund Repayments and Contributions to Reduce the Public Debt.

  2. The recovery of losses previously documented and the discovery of any new shortages or losses and deposit fund monies are also on these journals.

  3. The reclassification of money associated with the deposits entered is also included.

  4. The journal numbers in this chapter are in the 2XX series.

  5. A Source Code must be selected for each DT entered. Edit cannot be used to change once the Source Code has been selected and the journal entries entered. That DT must be deleted and re-entered using the correct Source Code.

  6. The following is a list of valid source codes:

    Source Codes
    Source Code Source Code Name
    DDIA Direct Deposit Installment Agreement
    EFTPS Electronic Federal Tax Payment System includes FPLP (OSPC only)
    IDRS Integrated Data Retrieval System
    ISRP Integrated Submission and Remittance Processing
    Lockbox Lockbox
    RRB Railroad Retirement Board
    SC Manual Service Center Manual
    SITLP State Income Tax Levy Program

  7. A State must be selected for each item applied to Contributions to Reduce the Public Debt.

Deposit

  1. The Deposit journals are used to record DTs for both Revenue, Miscellaneous and EFTPS (MSC Only) Collections.

  2. These are the valid debit accounts for Deposit(s) on journal 210.

    Valid Debit Accounts for Deposit(s)
    2110   Withholding Revenue Receipt (20-0101)
    2120   Individual Income Revenue Receipt (20-0110)
    2130   Corporation Revenue Receipts (20-0111)
    2140   Excise Revenue Receipts (20-0152)
    2150   Estate & Gift Revenue Receipt (20-0153)
    2170   CTA Revenue Receipt (20-0130)
    2180   FUTA Revenue Receipt (20-0121)
    2305   Unclaimed Funds (20-1060.19)
    2310   Treaty Country Receipts (20-3220.19)
    2315   Arbitrage Receipt (20-3220.19)
    2320   Miscellaneous Receipt (20-3220.19)
    2325   MISC Forfeiture Receipt (20-1099.19)
    2330   EP/EO User Fee (20-2411)
    2335   EO User Fee Increase (20X5432.5)
    2340   Photocopy CrYr Refunds (20X5432.7)
    2345   Presidential Election Campaign (20X5081.1)
    2350   Public Debt (20X5080.1)
    2355   Federal Court Ordered Restitution (20-3220.19)
    2360   Conscience Fund (20-1210)
    2365   LIFO (20-3220.19)
    2370   Mortgage Subsidy. Bond Receipt (20-3220.19)
    2380   Original Installment Agreement (20X5432.1)
    2385   Reinstatement Installment Agreement (20X5432.3)
    2395   Enrolled Agent (20X5432.4)
    2410   Photocopy PrYr Refunds (20X0903)
    2420   Refund Repay Interest (20X0904)
    7002   Deposit Fund Receipt (20X6879.09)
    7009   Insolvency (20F3820)
    Accounting Application
    1510 Credit Other Receivables, Regular
    1710 Credit Dishonored Checks
    1720 Credit Dishonored Checks, ADJ
    4120 Credit SPC Suspense for MF-BMF
    4125 Credit EFTPS Suspense for BMF
    4220 Credit SPC Suspense for MF-IMF
    4225 Credit EFTPS Suspense for IMF
    4255 Credit EFTPS Suspense for IRAF
    4420 Credit SPC Suspense for NMF
    4425 Credit EFTPS Suspense for NMF
    4620 Credit Unidentified Remittances
    4765 Credit EFTPS MISC Suspense
    6310 Credit Miscellaneous Fee *
    6400 Credit MISC Revenue Collection **
    6800 Credit Excess Collection
    6801 Credit Expired External Leads
    Deposit Fund
    4710 Credit Offer-In-Compromise ***
    4720 Credit Sale of Seized Property ***
    4730 Credit Miscellaneous Deposit Fund ***
    Balance with 2320, 2330, 2335, 2340, 2380, 2385, 2395
         
    Balance with 2310, 2325, 2345, 2350, 2355, 2360, 2370
         
    Balance with 7002
         
    Loss/Recovery
    7610 Debit Embezzlement & Theft (CR for Recovery (20-0110))
    7620 Debit Unexplained Loss (Credit for Recovery (20-0110))
    7650 Debit Deposit Discrepancy (CR for Recovery (20-0110))
    Erroneous Refund
    1530 Credit Court Case, Erroneous Refund
    1540 Credit Non-Court Case, Erroneous Refund
    ID Theft Erroneous Refund
    1545 Credit ID Theft Erroneous Refund
    Unapplied Bank Leads
    4971 Credit Unapplied External Leads
    Reclass
    2110   Withholding Revenue Receipt (20-0101)
    2120   Individual Income Revenue Receipt (20-0110)
    2130   Corporation Revenue Receipts (20-0111)
    2140   Excise Revenue Receipts (20-0152)
    2150   Estate & Gift Revenue Receipt (20-0153)
    2170   CTA Revenue Receipt (20-0130)
    2180   FUTA Revenue Receipt (20-0121)
    2305   Unclaimed Funds (20-1060.19)
    2310   Treaty Country Receipts (20-3220.19)
    2315   Arbitrage Receipt (20-3220.19)
    2320   Miscellaneous Receipt (20-3220.19)
    2325   MISC Forfeiture Receipt (20-1099)
    2330   EP/EO User Fee (20-2411)
    2335   EO User Fee Increase (20X5432.5)
    7001   EFTPS Unclassified (20F3820)
    2340   Photocopy CrYr Refunds (20X5432.7)
    2345   Presidential Election Campaign (20X5081.1)
    2350   Public Debt (20X5080.1)
    2355   Federal Court Ordered Restitution (20-3220.19)
    2360   Conscience Fund (20-1210)
    2365   LIFO (20-3220.19)
    2370   Mortgage Subsidy Bond Receipt (20-3220.19)
    2380   Original Installment Agreement (20X5432.1)
    2385   Reinstatement Installment Agreement (20X5432.3)
    2395   Enrolled Agent (20X5432.4)
    2410   Photocopy PrYr Refunds (20X0903)
    2420   Refund Repay Interest (20X0904)
    2600   Oil Spill Receipts (20X8185)
    2900   Child Support Receipts (75X6288)
    7002   Deposit Fund Receipt (20X6879.09)
    7003   Anti-Drug Receipts (20X5099.1)

  3. This table describes the steps required to complete journal #210.

    Journal 210 Procedure
    Step Prompt Description / Action Select
    RACS Main Menu   Highlight/select Deposit. Apply
    Deposit Control Main Menu Record Select Deposit. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Maintain Source Journal Treasury # Enter the deposit ticket Treasury Number. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or Add Button
    Trace ID Enter "X" (until further notice). Tab Key
    Total Amount Enter the Total Deposit Ticket amount. Tab Key
    Source Code Select and highlight the appropriate Source code from the pop-up journal. When the journal entry is completed the Source Code cannot be changed. Add Button
      Repeat for each deposit ticket. When finished. Cancel Button
    Maintain Journal Entry   Select/highlight the needed IRS debit account. Tab Key
    State Select and highlight a State Code from the pop-up journal only if Public Debt has been selected. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each account that has an amount. When finished with required data input, select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    Repeat for each Deposit Ticket. When finished. Cancel Button
    Maintain Transaction Journal   Highlight/select an entry from the Possible Source Journals instructions. Action then Add
    If Application:
    Maintain Source Journal RS# Enter the RS Number. Add Button
    Maintain Journal Entry   Select the needed IRS credit account. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each account that has an amount. When finished with required data input, select... Cancel Button
    If Reclass:
    Maintain Source Journal   No input is necessary for this journal. Add Button
    Maintain Journal Entry   Select the needed IRS account. Tab Key
    Amount Enter the amount associated with the selected IRS account. The sum of the debit amounts must equal the sum of the credits. OK Button
      Repeat for each account that has an amount. When finished with required data input, select... Cancel Button
    If OIC, Seizure or MISC Deposit Fund:
    Maintain Source Journal Deposit Fund ID# Enter the ID Number of the Deposit Fund and Prepare Date. Add Button
    Maintain Journal Entry Area Office or Field Office Enter the Area Office or Field Office of the OIC, Seizure, or MISC Deposit Fund. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each account with an amount. When finished. Cancel Button
    If Embezzlement and Theft, Unexplained Loss, Deposit Discrepancy, Erroneous Refund, ID Theft Erroneous Refund:
    Maintain Source Journal Document # Enter the number assigned to the document and prepare date. Add Button
    Maintain Journal Entry Ledger Classification Select/highlight the IRS account from the list box. Tab Key
    Area or Field Office Select area or field office code from list box. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each account with an amount. When finished... Cancel Button
    For ALL Deposit journals, continue with:
    Maintain Source Journal   Review input data. If correct, select... OK Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Debit Voucher (DV) and DV Adjustment

  1. The debit journals are used to record DVs for both revenue and miscellaneous collections.

Debit Voucher (DV)
  1. These are the valid accounts for DV (journal #220).

    Valid Accounts for DV
    Account Number DR/CR Account Name
    1710 Debit Dishonored Checks
    2110 Credit Withholding Revenue Receipt (20-0101)

Debit Voucher (DV) Adjustment
  1. These are the valid accounts for DV Adjustment (journal #221).

    Valid Accounts for DV Adjustment
    Account Number DR/CR Account Name
    2110 Debit Withholding Revenue Receipt (20-0101)
    Application
    1710 DR/CR Dishonored Checks
    1720 DR/CR Dishonored Checks, ADJ
    4120 Debit SPC Suspense for MF-BMF
    4125 Debit EFTPS Suspense for BMF
    4220 Debit SPC Suspense for MF-IMF
    4225 Debit EFTPS Suspense for IMF
    4255 Debit EFTPS Suspense for IRAF
    4425 Debit EFTPS Suspense for NMF
    6700 Debit Foreign Check Collection Costs
    Reclass
    2110 DR/CR Withholding (20-0101)
    2120 DR/CR Ind. Income Rev Receipt (20-0110)
    2130 DR/CR Corp. Revenue Receipt (20-0111)
    2140 DR/CR Excise Revenue Receipt (20-0152)
    2150 DR/CR Estate & Gift Revenue Receipt (20-0153)
    2170 DR/CR CTA Revenue Receipt (20-0130)
    2180 DR/CR FUTA Revenue Receipt (20-0121)
    7001 DR/CR EFTPS Unclassified (20F3820)

  2. This table describes the steps required to complete journal #221.

    Journal 221 Procedure
    Step Prompt Description / Action Select
    RACS Main Menu   Highlight/select Deposit. Apply
    Deposit Control Main Menu Record Select Debit Voucher. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Maintain Source Journal Treasury # Enter the Treasury number. Tab Key
    Prepare Date Enter the Prepare Date in MM-DD-YYYY format. Tab Key
    Trace ID Enter "X" (until further notice). Add Button
    Maintain Journal Entry Amount Enter the amount associated with the debit voucher. OK Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct, see Introduction for "Edit and Delete" Buttons. Edit or Delete Button
    Repeat for each Debit Voucher. When finished. Cancel Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button
    Journal Debit Voucher Adjustment Procedure
    Step Prompt Description / Action Select
    RACS Main Menu   Highlight/select Deposit. Apply
    Deposit Control Main Menu Record Select Debit Voucher Adjustment. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Maintain Source Journal Treasury # Enter the Treasury number. Tab Key
    Prepare Date Enter the Prepare Date in MM-DD-YYYY format. Tab Key
    Trace ID Enter "X" (until further notice). Add Button
    Maintain Journal Entry Amount Enter the amount associated with the generated credit account 2110. OK Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    Repeat for each Debit Voucher. When finished... Cancel Button
    Maintain Transaction Journal   Highlight/select Application from the Possible Source Journals. From the Action Bar, select... Action then Add
    Maintain Source Journal   Primary add journal will appear; however, no input is necessary for this journal. Add Button
    Maintain Journal Entry   Select the needed IRS Account. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each account that has an amount. When finished with required data inputs, select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct, see Introduction for "Edit and Delete" Buttons. Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Confirm Deposits

  1. The journals in this subsection are used to record the confirmations of DTs and are used as a back-up for CIR (formerly CASHLINK) match.

  2. There are no valid accounts for Confirm Deposits. Use journal #211 for manual confirmations.

  3. This table describes the steps required to complete journal #211.

    Journal 211 Procedure
    Step Prompt Description / Action Select
    RACS Main Menu   Highlight/select Deposit. Apply
    Deposit Control Main Menu Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Confirm Select Confirm Deposit from the Confirm box. Apply
    Maintain Source Journal Treasury # Enter the Treasury number. This number must match the number used on the deposit journal. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format. When the field is filled, the prompt automatically moves to the amount field. (Automatic Tab)
    Total Amount Enter the Total Amount. OK Button
    Repeat for each Deposit Ticket. When finished with required data input, select... Cancel Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Reclassify

  1. The journals in this subsection are used to record the reclassification of the original classification of revenue receipts received and transferred between tax classes or other types of funds.

  2. These are the valid debit and credit accounts for the Reclass (journal #250).

    Valid Accounts for Reclass
    Account Number Account Name
    2110 Withholding Revenue Receipts (20-0101)
    2120 Ind. Income Revenue Receipt (20-0110)
    2130 Corp. Revenue Receipt (20-0111)
    2140 Excise Revenue Receipt (20-0152)
    2150 Estate and Gift Revenue Receipt (20-0153)
    2170 CTA Revenue Receipt (20-0130)
    2180 FUTA Revenue Receipt (20-0121)
    2305 Unclaimed Funds (20-1060.19)
    2310 Treaty Country Receipts (20-3220.19)
    2315 Arbitrage Receipt (20-3220.19)
    2320 Miscellaneous Receipt (20-3220.19)
    2325 MISC Forfeiture Receipt (20-1099)
    2330 EP/EO User Fee (20-2411)
    2335 EO User Fee Increase (20X5432.5)
    2340 Photocopy CrYr Refunds (20X5432.7)
    2345 Presidential Election Campaign (20X5081.1)
    2350 Public Debt (20X5080.1)
    2355 Federal Court Ordered Restitution (20-3220.19)
    2360 Conscience Fund (20-1210)
    2365 LIFO (20-3220.19)
    2370 Mortgage Subsidy Bond Receipt (20-3220.19)
    2375 Informant Receipts (20X5433)
    2380 Original Installment Agreement (20X5432.1)
    2385 Reinstatement Installment Agreement (20X5432.3)
    2395 Enrolled Agent (20X5432.4)
    2410 Photocopy PrYr Refunds (20X0903)
    2420 Refund Repay Interest (20X0904)
    2600 Oil Spill Receipts (20X8185)
    2900 Child Support Receipts (75X6288)
    2910 IPAC Receipts (20F3885.11)
    2915 DOJ Receipts (20F3844)
    7001 EFTPS Unclassified (20F3820)
    7002 Deposit Fund Receipt (20X6879.09)
    7003 Anti-Drug Receipts (20X5099.1)
    7004 Informant Rewards Receipts (20X5433.1)
    7005 Carryover Receipts - Northern Mariana Island (20X6737)
    7006 Carryover Receipts - Virgin Islands (20X6738)
    7007 Carryover Receipts - Guam (20X6740)
    7008 Carryover Receipts - Samoa (20X6741)
    7009 Insolvency (20F3820)

  3. This table describes the steps required to complete journal #250.

    Journal 250 Procedure
    Step Prompt Description / Action Select
    RACS Main Menu   Highlight/select Deposit. Apply
    Deposit Control Main Menu Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Adjust/Reclass Select Reclass. Apply
    Maintain Source Journal Refund Schedule (RS)# Enter the RS number. Add Button
    Maintain Journal Entry   Select a needed IRS Account. Tab Key
      Select State from the list box (Public Debt Acct. 2350 only). Tab Key
    Amount Enter the amount associated with the selected IRS account. Enter or OK Button
      Repeat for each account that has an amount. The sum of the amounts entered for debit accounts must equal the amounts entered for credits.  
    When finished with required data input, select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct, see Introduction for "Edit and Delete" Buttons. Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct, select... Post Button

Service Center Central Accounting Reporting System (CARS) Reclassification

  1. This window is primarily used to reclassify transactions that have defaulted to the 20F3500.19 and 20F3502.19 suspense accounts.

  2. The 20F3500.19 and 20F3502.19 accounts should be monitored on a weekly basis for activity.

  3. Transactions found in the default suspense accounts must be investigated and reclassified using the 704 CARS Reclassification window to move the funds to the correct Treasury Account Symbol (TAS).

  4. The SC CARS Reclassification window is used to correct any problems in CARS that are correct in RRACS. The correction will be transmitted to CARS on the monthly bulk upload to reclassify the funds.

  5. These are valid accounts for CARS Reclassifications.

    Valid Accounts for CARS Reclassifications
    TAS DR/CR IRS Account #
    Reclass Receipt
    20-0101 Debit 3500
    20–0110 Debit 3500
    20–0111 Debit 3500
    20–0121 Debit 3500
    20–0130 Debit 3500
    20–0152 Debit 3500
    20–0153 Debit 3500
    20–1099 Debit 3500
    20F3500.19 Debit 3500
    20F3820.00 Debit 3500
    20F3844 Debit 3500
    20F3885.11 Debit 3500
    20X0159 Debit 3500
    20X0903 Debit 3500
    20X0904 Debit 3500
    20X0906 Debit 3500
    20X0922 Debit 3500
    20X0923 Debit 3500
    20X0931 Debit 3500
    20X0932 Debit 3500
    20X0935 Debit 3500
    20X0945 Debit 3500
    20X0946 Debit 3500
    20X0947 Debit 3500
    20X0948 Debit 3500
    20X0949 Debit 3500
    20X0951 Debit 3500
    20X1807 Debit 3500
    20X5080.1 Debit 3500
    20X5081.1 Debit 3500
    20X5432 Debit 3500
    20X5432.1 Debit 3500
    20X5432.2 Debit 3500
    20X5432.3 Debit 3500
    20X5432.4 Debit 3500
    20X5432.5 Debit 3500
    20X5432.6 Debit 3500
    20X5510.1 Debit 3500
    20X5622.1 Debit 3500
    20-0101(-) Credit 3500
    20–0110(-) Credit 3500
    20–0111(-) Credit 3500
    20–0121(-) Credit 3500
    20–0130(-) Credit 3500
    20–0152(-) Credit 3500
    20–0153(-) Credit 3500
    20–1099(-) Credit 3500
    20F3500.19(-) Credit 3500
    20F3885.11(-) Credit 3500
    20X1807(-) Credit 3500
    20X0159(-) Credit 3500
    20X0903(-) Credit 3500
    20X0904(-) Credit 3500
    20X0906(-) Credit 3500
    20X0922(-) Credit 3500
    20X0923(-) Credit 3500
    20X0931(-) Credit 3500
    20X0932(-) Credit 3500
    20X0935(-) Credit 3500
    20X0945(-) Credit 3500
    20X0946(-) Credit 3500
    20X0947(-) Credit 3500
    20X0948(-) Credit 3500
    20X0949(-) Credit 3500
    20X0951(-) Credit 3500
    20X5080.1(-) Credit 3500
    20X5081.1(-) Credit 3500
    20X5432(-) Credit 3500
    20X5432.1(-) Credit 3500
    20X5432.2(-) Credit 3500
    20X5432.3(-) Credit 3500
    20X5432.4(-) Credit 3500
    20X5432.5(-) Credit 3500
    20X5432.6(-) Credit 3500
    20X5510.1(-) Credit 3500
    20X5622.1(-) Credit 3500
    Reclass Disbursement
    20F3502.19 Debit 3502
    20F3844 Debit 3502
    20F3885.11 Debit 3502
    20X0159 Debit 3502
    20X0903 Debit 3502
    20X0904 Debit 3502
    20X0903 Debit 3502
    20X0904 Debit 3502
    20X0906 Debit 3502
    20X0922 Debit 3502
    20X0923 Debit 3502
    20X0931 Debit 3502
    20X0932 Debit 3502
    20X0935 Debit 3502
    20X0945 Debit 3502
    20X0946 Debit 3502
    20X0947 Debit 3502
    20X0948 Debit 3502
    20X0949 Debit 3502
    20X0951 Debit 3502
    20X5080.1 Debit 3502
    20X5081.1 Debit 3502
    20X5432 Debit 3502
    20X5432.7 Debit 3502
    20X5510.1 Debit 3502
    20X5622.1 Debit 3502
    20X6737 Debit 3502
    20X6738 Debit 3502
    20X6740 Debit 3502
    20X6741 Debit 3502
    20F3502.19(-) Credit 3502
    20F3844(-) Credit 3502
    20F3885.11(-) Credit 3502
    20X0159(-) Credit 3502
    20X0903(-) Credit 3502
    20X0904(-) Credit 3502
    20X0906(-) Credit 3502
    20X0922(-) Credit 3502
    20X0923(-) Credit 3502
    20X0931(-) Credit 3502
    20X0932(-) Credit 3502
    20X0935(-) Credit 3502
    20X0945(-) Credit 3502
    20X0946(-) Credit 3502
    20X0947(-) Credit 3502
    20X0948(-) Credit 3502
    20X0949(-) Credit 3502
    20X0951(-) Credit 3502
    20X5080.1 (-) Credit 3502
    20X5081.1 (-) Credit 3502
    20X5432 (-) Credit 3502
    20X5510.1(-) Credit 3502
    20X5622.1(-) Credit 3502
    20X6737(-) Credit 3502
    20X6738(-) Credit 3502
    20X6740(-) Credit 3502
    20X6741(-) Credit 3502
    20X5432.7(-) Credit 3502
    20X6741(-) Credit 3502
    20X6877(-) Credit 3502

  6. This table describes the steps required to complete journal #704.

    Journal 704 Procedure
    Step Prompt Description / Action Select or Enter
    RACS Main Menu   Select Accounting Application. Apply
    Accounting Application Control Main Menu   Select SC CARS Reclassification. Tab or Apply
      Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    If Reclass:
    Maintain Source Journal   Primary Add journal will appear. However, no input is necessary for this journal. Enter or Add Button
    Maintain Journal Entry / Ledger Classification Journal   Select the needed IRS account. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each account that has an amount. The total debit and credit amounts must be equal. When finished with required inputs, select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit or Delete Button
    When all Source Journals have been entered, continue with:
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct, select... Post Button

Deposit Fund Control Main Menu

  1. The journals in this subsection are used to transfer money from Deposit Funds to SCCF accounts and other miscellaneous accounts.

  2. The reclassification between Deposit Fund Receipts and Revenue Receipts or fund accounts is also recorded in these journals.

  3. These journals will be accessed through the applicable process type selected from the RRACS Intermediate Menu.

  4. The following options are available for the RRACS Sub Menu:

    1. Apply To Offer in Compromise (OIC)

    2. Apply To Seizure

    3. Apply To Miscellaneous

    4. Apply From OIC

    5. Apply From Seizure

    6. Apply From Miscellaneous

  5. The journal numbers in this chapter are in the 3XX series.

  6. These are the valid accounts for Deposit Fund.

    Valid Accounts for Deposit Fund
    Account Number DR/CR Account Name
    Apply to OIC (journal 312), Apply to Seizure (journal #313), Apply to MISC (journal #314)
    4120 Debit SPC Suspense for MF-BMF
    4220 Debit SPC Suspense for MF-IMF
    4420 Debit SPC Suspense for NMF
    4430 Debit Unpostable - NMF
    4610 Debit Unapplied Advance Payments
    4615 Debit Section 6077 Payments
    4620 Debit Unidentified Remittances
    6400 Debit Misc. Revenue Collections
    6800 Debit Excess Collection
    4710 Credit Offers-in-Compromise (W-312)
    4720 Credit Sales of Seized Property (W-313)
    4730 Credit Misc. Deposit Funds (W-314)
    Reclass
    2110 Credit Withholding Rev Receipt (20-0101)
    2120 Credit Ind. Income Rev Receipt (20-0110)
    2130 Credit Corp. Revenue Receipt (20-0111)
    2140 Credit Excise Revenue Receipt Direct (20-0152)
    2150 Credit Estate & Gift Revenue Receipt Direct (20-0153)
    2170 Credit CTA Revenue Receipt Direct (20-0130)
    2180 Credit FUTA Revenue Receipt Direct (20-0121)
    7002 Debit Deposit Fund Receipt (20X6879.09)
    Apply from OIC (journal #315), Apply from Seizure (journal #316), Apply from MISC (journal #317)
    4710 Debit Offers-in-Compromise (W315)
    4720 Debit Sales of Seized Property (W316)
    4730 Debit Misc. Deposit Funds (W317)
    4120 Credit SPC Suspense for MF-BMF
    4220 Credit SPC Suspense for MF-IMF
    4420 Credit SPC Suspense for NMF
    Reclass
    2110 Debit Withholding Rev Receipt (20-0101)
    2120 Debit Ind. Income Rev Receipt (20-0110)
    2130 Debit Corp. Revenue Receipt (20-0111)
    2140 Debit Excise Revenue Receipt Direct (20-0152)
    2150 Debit Estate & Gift Revenue Receipt Direct (20-0153)
    2170 Debit CTA Revenue Receipt Direct (20-0130)
    2180 Debit FUTA Revenue Receipt Direct (20-0121)
    7002 Credit Deposit Fund Receipt (20X6879.09)

  7. This table describes the steps required to complete journal numbers 312, 313, 314, 315, 316 and 317.

    Journals 312, 313, 314, 315, 316, and 317 Procedure
    Step Prompt Description / Action Select
    RACS Main Menu   Highlight/select Deposit Fund. Apply
    Deposit Fund Control Main Menu Record Select Apply To or Apply From OIC, Seizure, or Miscellaneous. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Maintain Source Journal Deposit Fund ID# Enter the ID# of the Deposit Fund. Tab Key
    Prepare Date Enter the Prepare Date in MM-DD-YYYY format. Add Button
    Maintain Journal Entry Area Office/Field Office Select the appropriate Area Office/Field Office code from the pop-up journal. Required for "Apply To." options only. Enter, then Tab Key
    Amount Enter the Amount associated with the generated IRS account. OK Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct, see Introduction for "Edit and Delete" Buttons. Edit or Delete Button
    Complete the journal again and select Add for additional deposit fund transactions on the same journal, or select... Cancel Button
    Maintain Transaction Journal   Highlight/select Application from the Possible Source Journals. From the Action Bar select... Action then Add
    Maintain Source Journal RS# Enter the RS number. Add Button
    Maintain Journal Entry   Select the needed IRS Account. Tab Key
    Amount Enter the amount associated with the selected IRS account. Tab Key
    DLN # Enter the DLN of the Form 813. **Optional Field.  
    Repeat for each account that has an amount. OK Button
    When finished with required data inputs, select... Cancel Button
    Maintain Source Journal   Review input data, If correct, select... OK Button
    If information is not correct, see Introduction for "Edit and Delete" Buttons. Edit or Delete Button
    For Reclassification (always required):
    Maintain Source Journal   No input is necessary for this journal. Add Button
    Maintain Journal Entry   Select the needed IRS account. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK button
      Repeat for each account that has an amount. The total amount entered for debit accounts must equal the total amount entered for credits.  
    When finished with required data inputs, select... Cancel Button
    For ALL Deposit Fund Journals, continue with:
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Inventory Control Main Menu

  1. The journals described in this subsection are used to record the acquisition and disposition of Seized Property and Collateral. The journals for these journals will be numbered in the 3XX series.

  2. These are the valid accounts for Inventory Control.

    Valid Accounts for Inventory Control
    Account Number Account Name
    3200 Collateral Held
    3300 Seized Property
    4120 SPC Suspense for MF-BMF
    4220 SPC Suspense for MF-IMF
    4420 SPC Suspense for NMF
    4720 Sales of Seized Property
    4980 Liability for Inventory Accounts
    6980 Acquired Property Disposed of Other Than by Sale
    6985 Profit and Loss on Sale of Acquired Property
    7100 Property Acquired in Payment of Taxes

Inventory - Acquisition

  1. These journals are used to record the value of property acquired by the U.S. Government and its related application to a taxpayer account.

  2. These are the valid accounts for Acquisition (journal #302).

    Valid Accounts for Acquisition
    Account Number DR/CR Account Name
    7100 Debit Bankruptcy
    7100 Debit Property Acquired in Payment of Tax
    4120 Credit SPC Suspense for Master File - BMF
    4220 Credit SPC Suspense for Master File - IMF
    4420 Credit SPC Suspense for NMF

  3. This table describes the steps required to complete journal #302.

    Journal 302 Procedure
    Step Prompt Description / Action Select
    RACS Main Menu   Highlight/select Inventory. Apply
    Inventory Control Main Menu Record Select Acquisition. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Maintain Source Journal Document # Enter the document number. Tab Key
    Prepare Date Enter the Acquired Date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry   Select Acquired Property or Bankruptcy from the Ledger Classification list box. Tab Key
    Area or Field Office Select the appropriate Office from pop-up journal. Tab Key
    Amount Enter the Amount associated with the selected IRS account. OK Button
    Maintain Source Journal   Review input data. If correct, select... Enter or Add Button
    Maintain Transaction Journal   Highlight/select Application from the Possible Source Journals. From the Action Bar select... Action then Add
    Maintain Source Journal   No input is necessary for this journal. Enter or Add Button
    Maintain Journal Entry   Select the needed IRS Account. Tab Key
    Amount Enter the amount associated with the selected IRS account. Tab Key
    DLN Enter the Document Locator Number. OK Button
      Repeat for each account that has an amount. OK Button
    When finished with required data inputs, select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
      If information is not correct, see Introduction for "Edit and Delete" Buttons. Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Inventory - Disposition/Loss or Disposition/Profit

  1. These journals are used to record the sale of acquired property and its related profit or loss. These journals may also be used for Installment Disposition.

  2. These are the valid accounts for Disposition /Loss (journal #303).

    Valid Accounts for Disposition/Loss
    Account Number DR/CR Account Name
    4420 Debit SPC Suspense, NMF
    4720 Debit Sales of Seized Property
    6985 Debit Profit and Loss Sale Acquired Property
    7100 Credit Property Acquired in Payment of Tax

  3. These are the valid accounts for Disposition/Profit (journal #304).

    Valid Accounts for Disposition/Profit
    Account Number DR/CR Account Name
    4420 Debit SPC Suspense, NMF
    4720 Debit Sales of Seized Property
    7100 Credit Property Acquired in Payment of Tax
    6985 Debit Profit and Loss Sale Acquired Property

  4. This table describes the steps required to complete journal numbers 303 and 304.

    Journals 303 and 304 Procedure
    Step Prompt Description / Action Select
    RACS Main Menu   Highlight/select Inventory. Apply
    Inventory Control Main Menu Record Select Disposition/Loss or Disposition/Profit. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Maintain Source Journal Document # Enter the Document Number. The number must match the number used to establish the document on the RRACS inventory. Tab Key
    Prepare Date Enter the Disposition Date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry Amount Enter the Amount associated with the selected IRS account. OK Button
    Maintain Source Journal   Review input data. If correct, select... Enter or Add Button
    If Application:
    Maintain Transaction Journal   Highlight/select Application from the Possible Source Journals. From the Action Bar select... Action then Add
    Maintain Source Journal   No input is necessary for this screen. Enter or Add Button
    Maintain Journal Entry   Select the needed IRS Account. Tab Key
    Amount Enter the amount associated with the selected IRS account. Enter or OK Button
      Repeat for each account that has an amount. OK Button
      When finished with required data inputs, select... Cancel Button
    If Seizure:
    Maintain Source Journal Deposit Fund ID # Enter the Identification Number of the deposit fund. Tab Key
    Prepare Date Enter the prepare date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. Enter or OK Button
    In all cases, continue with:
    Maintain Source Journal   Review input data. If correct, select... Enter or Add Button
        Repeat for each deposit fund, when finished, select... Cancel
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct, select... Post Button

Inventory - Disposition/Non-Sale

  1. These journals are used when acquired property is disposed of other than by sale. See IRM 3.17.63, Accounting and Data Control, Redesigned Revenue Accounting Control System for a complete explanation.

  2. These are the valid accounts Disposition and Non-Sale (journal #305).

    Valid Accounts for Disposition and Non-Sale
    Account Number DR/CR Account Name
    4420 Debit SPC Suspense, NMF
    6980 Debit Acquired Property Disposed Other Than Sale
    7100 Credit Property Acquired in Payment of Tax

  3. This table describes the steps required to complete journal #305.

    Journal 305 Procedure
    Step Prompt Description / Action Select
    RACS Main Menu   Highlight/select Inventory. Apply
    Inventory Control Main Menu Record Select Disposition/Non Sale. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Maintain Source Journal Document # Enter the Document Number. The number must match the number used to establish the record on the RRACS Inventory. Tab Key
    Prepare Date Enter the Source Document Date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry Amount Enter the Amount associated with the selected IRS account. OK Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    Maintain Transaction Journal   Highlight/select Application from the Possible Source Journals. From the Action Bar select... Action then Add
    Maintain Source Journal   No input is necessary for this screen. Enter or Add Button
    Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each account that has an amount. OK Button
      When finished, select... Cancel Button
    Maintain Source Journal   Review input data, If correct, select... OK Button
    If information is not correct, see Introduction for "Edit and Delete" Buttons. Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Inventory - Seized Property and Collateral (Open and Close)

  1. These journals are used to record the value of seized property and collateral inventory. The same journals will be used for closing the records. Each category is a separate selection from the Inventory Control Main Menu. Reference IRM 3.17.63.13.1, Seized Property and 3.17.63.13.3, Collateral.

  2. These are the valid accounts for Seized Property Open (journal #320).

    Valid Accounts for Seized Property Open
    Account Number DR/CR Account Name
    3300 Debit Seized Property
    4980 Credit Liability for Inventory Accounts

  3. These are the valid accounts for Seized Property Closed (journal #321).

    Valid Accounts for Seized Property Closed
    Account Number DR/CR Account Name
    4980 Debit Liability for Inventory Accounts
    3300 Credit Seized Property

  4. These are the valid accounts for Seized Property Open & Close (journal #322).

    Valid Accounts for Seized Property Open and Close
    Account Number DR/CR Account Name
    3300 Debit Seized Property
    4980 Debit Liability for Inventory Accounts
    3300 Credit Seized Property
    4980 Credit Liability for Inventory Accounts

  5. These are the valid accounts for Collateral Open (journal #323).

    Valid Accounts for Collateral Open
    Account Number DR/CR Account Name
    3200 Debit Collateral Held
    4980 Credit Liability for Inventory Accounts

  6. These are the valid accounts for Collateral Closed (journal #324).

    Valid Accounts for Collateral Closed
    Account Number DR/CR Account Name
    4980 Debit Liability for Inventory Accounts
    3200 Credit Collateral Held

  7. These are the valid accounts for Collateral Open & Closed (journal #325).

    Valid Accounts for Collateral Open and Closed
    Account Number DR/CR Account Name
    3200 Debit Collateral Held
    4980 Debit Liability for Inventory Accounts
    3200 Credit Collateral Held
    4980 Credit Liability for Inventory Accounts

    Note:

    The Non-Equity Collateral journals #330 and #335 are for safe keeping only. The Undetermined Seizure journals are 340 and 345.

  8. This table describes the steps required to complete journal numbers 320, 321, 322, 323, 324, 325, 330,335, 340 and 345.

    Journals 320, 321, 322, 323, 324, 325, 330,335, 340 and 345 Procedure
    Step Prompt Description / Action Select
    RACS Main Menu   Highlight/select Inventory. Apply
    Inventory Control Main Menu Record Select one of the six Seized Property or Collateral options from the menu. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Maintain Source Journal Document # Enter the Document Number. To close, the Document Number must match the number used when the Inventory was opened. Tab Key
    Prepare Date Enter the Seizure date for account 3300 Date Collateral Accepted for account 3200 in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry Area or Field Office Select the appropriate Office (if applicable). Tab Key
    Amount Enter the Amount associated with the selected IRS account. For collateral or non equity seizures, do not enter an amount. Enter or OK Button
    Maintain Source Journal   Review input data. If correct, select... Enter or OK Button
    If information is not correct, see Introduction for "Edit and Delete" Buttons. Edit or Delete Button
    Repeat if another document has an amount or select... Cancel
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Loss Control Main Menu

  1. The Loss journals are used to record amounts that are shortages or stolen collections while in IRS accountability and amounts for which recovery is made or relief granted. The Loss journals may also be selected anytime an entry is required for a loss "record" .

  2. The journal numbers are in the 3XX series.

  3. These journals may be accessed through the applicable process type selected from the RRACS Intermediate menu. For example:

    Accounting Application
    Dishonored Check File Apply - Loss
    Unidentified Remittance File Apply - Recovery of Loss

Loss Accounts

  1. These are the valid accounts for Loss Accounts.

    Valid Accounts for Losses, Embezzlements and Thefts (journal #306)
    Account Number TAS DR/CR Account Name
    7610   Debit Embezzlement & Theft
    Application
    1710   Credit Dishonored Checks
    1720   Credit Dishonored Checks, ADJ
    4120   Credit SPC Suspense for MF- BMF
    4220   Credit SPC Suspense for MF- IMF
    4420   Credit SPC Suspense for NMF
    4620   Credit Unidentified Remittance
    6570   Credit Substantiated Credits Allowed
    6800   Credit Excess Collections
    6900   Credit Adjustment or Correction of Revenue Receipts
    Reclass
    2110 (20-0101) DR/CR Withholding Revenue Receipt, Dire.
    2120 (20-0110) DR/CR Individual Income Revenue Receipt, Dire
    2130 (20-0111) DR/CR Corporation Revenue Receipt, Dire
    2140 (20-0152) DR/CR Excise Revenue Receipt, Dire
    2150 (20-0153) DR/CR Estate & Gift Revenue Receipt, Dire
    2170 (20-0130) DR/CR CTA Revenue Receipt, Dire
    2180 (20-0121) DR/CR FUTA Revenue Receipt, Dire
    Loss Unexplained Loss (journal #307)
    7620   Debit Unexplained Loss
    Application
    1710   Credit Dishonored Checks
    1720   Credit Dishonored Checks, ADJ
    4120   Credit SPC Suspense for MF- BMF
    4220   Credit SPC Suspense for MF- IMF
    4420   Credit SPC Suspense for NMF
    4620   Credit Unidentified Remittance
    6570   Credit Substantiated Credits Allowed
    6800   Credit Excess Collections
    6900   Credit Adjustment or Correction of Revenue Receipts
    Reclass
    2110 (20-0101) DR/CR Withholding Revenue Receipt, Dire
    2120 (20-0110) DR/CR Individual Inc. Revenue Receipt, Dire
    2130 (20-0111) DR/CR Corporation Revenue Receipt, Dire
    2140 (20-0152) DR/CR Excise Revenue Receipt, Dire
    2150 (20-0153) DR/CR Estate & Gift Revenue Receipt, Dire
    2170 (20-0130) DR/CR CTA Revenue Receipt, Dire
    2180 (20-0121) DR/CR FUTA Revenue Receipt, Dire
    Loss Deposit Discrepancy (journal #308)
    7650   Debit Deposit Discrepancy
    7649   Debit ECP Deposit Discrepancy
    Application
    1710   Credit Dishonored Checks
    1720   Credit Dishonored Checks, ADJ
    4120   Credit SPC Suspense for MF- BMF
    4220   Credit SPC Suspense for MF- IMF
    4420   Credit SPC Suspense for NMF
    4620   Credit Unidentified Remittance
    6570   Credit Substantiated Credits Allowed
    6800   Credit Excess Collections
    6900   Credit Adj or Corr. of Revenue Receipts
    Reclass
    2110 (20-0101) DR/CR Withholding Revenue Receipt, Dire
    2120 (20-0110) DR/CR Individual Inc. Revenue Receipt, Dire
    2130 (20-0111) DR/CR Corporation Revenue Receipt, Dire
    2140 (20-0152) DR/CR Excise Revenue Receipt, Dire
    2150 (20-0153) DR/CR Estate & Gift Revenue Receipt, Dire
    2170 (20-0130) DR/CR CTA Revenue Receipt, Dire
    2180 (20-0121) DR/CR FUTA Revenue Receipt, Dire

Recovery of Loss Accounts

  1. These are the valid accounts for Recovery of Loss Accounts:

    Valid Accounts for Recovery of Embezzlements, Thefts and Losses (journal #309)
    Account Number TAS DR/CR Account Name
    7610   Credit Embezzlement & Theft
    Application
    1710   Debit Dishonored Checks
    1720   Debit Dishonored Checks, ADJ
    4120   Debit SPC Suspense for MF- BMF
    4220   Debit SPC Suspense for MF- IMF
    4420   Debit SPC Suspense for NMF
    4620   Debit Unidentified Remittance
    6570   Debit Substantiated Credits Allowed
    6800   Debit Excess Collections
    6900   Debit Adj or Corr. of Revenue Receipts
    Reclass
    2110 (20-0101) DR/CR Withholding Revenue Receipt, Dire
    2120 (20-0110) DR/CR Individual Inc. Revenue Receipt, Dire
    2130 (20-0111) DR/CR Corporation Revenue Receipt, Dire
    2140 (20-0152) DR/CR Excise Revenue Receipt, Dire
    2150 (20-0153) DR/CR Estate & Gift Revenue Receipt, Dire
    2170 (20-0130) DR/CR CTA Revenue Receipt
    2180 (20-0121) DR/CR FUTA Revenue Receipt, Dire
    Recover Unexplained Loss (journal #310)
    7620   Credit Unexplained Loss
    Application
    1710   Debit Dishonored Checks Receipt
    1720   Debit Dishonored Checks, ADJ
    4120   Debit SPC Suspense for MF- BMF
    4220   Debit SPC Suspense for MF- IMF
    4420   Debit SPC Suspense for NMF
    4620   Debit Unidentified Remittance
    6570   Debit Substantiated Credits Allowed
    6800   Debit Excess Collections
    6900   Debit Adj or Corr. of Revenue Receipts
    Reclass
    2110 (20-0101) DR/CR Withholding Revenue Receipt, Dire
    2120 (20-0110) DR/CR Individual Inc. Revenue Receipt, Dire
    2130 (20-0111) DR/CR Corporation Revenue Receipt, Dire
    2140 (20-0152) DR/CR Excise Revenue Receipt, Dire
    2150 (20-0153) DR/CR Estate & Gift Revenue Receipt, Dire
    2170 (20-0130) DR/CR CTA Revenue Receipt, Dire
    2180 (20-0121) DR/CR FUTA Revenue Receipt, Dire
    Recover Deposit Discrepancy (journal #311)
    7650   Credit Deposit Discrepancy
    7649   Credit ECP Deposit Discrepancy
    Application
    1710   Debit Dishonored Checks
    1720   Debit Dishonored Checks, ADJ
    4120   Debit SPC Suspense for MF- BMF
    4220   Debit SPC Suspense for MF- IMF
    4420   Debit SPC Suspense for NMF
    4620   Debit Unidentified Remittance
    6570   Debit Substantiated Credits Allowed
    6800   Debit Excess Collections
    6900   Debit Adj or Corr. of Revenue Receipts
    Reclass
    2110 (20-0101) DR/CR Withholding Revenue Receipt, Dire
    2120 (20-0110) DR/CR Individual Inc. Revenue Receipt, Dire
    2130 (20-0111) DR/CR Corporation Revenue Receipt, Dire
    2140 (20-0152) DR/CR Excise Revenue Receipt, Dire
    2150 (20-0153) DR/CR Estate & Gift Revenue Receipt, Dire
    2170 (20-0130) DR/CR CTA Revenue Receipt
    2180 (20-0121) DR/CR FUTA Revenue Receipt, Dire

Journal Steps

  1. This table describes the steps required to complete journal numbers 306, 307, 308, 309, 310 and 311.

    Journals 306, 307, 308, 309, 310 and 311 Procedures
    Step Prompt Description / Action Select
    RACS Main Menu   Highlight/select Loss. Apply
    Loss Control Main Menu Record Select one of the six Loss or Recover options from the menu. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply
    Maintain Source Journal Document # Enter the Loss Document Number. Tab Key
    Prepare Date Enter the date of the loss in MM-DD-YYYY format... Add or Enter Button
    Maintain Journal Entry Tax Class Select the Tax Class from the Ledger Classification list box. Tab Key
    Area Office Select the appropriate Area Office code from the pop-up journal (If applicable for 309, 310, 311). Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each doc ID that has an amount. When finished with required inputs, select... Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    Maintain Transaction Journal   Highlight/select Application from the Possible Source Journals. From the Action Bar select... Action then Add
    Maintain Source Journal   No input is necessary for this journal. Add Button
    Maintain Journal Entry   Select the needed IRS account. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each account that has an amount. When finished with required inputs, select… Cancel Button
    Maintain Source Journal   Review input data, If correct, select... OK Button
      If information is not correct, see Introduction for "Edit and Delete" Buttons. Edit or Delete Button

    Note:

    You may also select Reclass from the Possible Source Journals Box. (This is an optional Source Journal)

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

Research Methods

  1. This subsection identifies the five options available to accounting technicians to research posted journals from the journal Research Menu. The trial balance is created from the Balance Research menu.

  2. This table lists the five research options available from the journal Research icon and the primary features of each.

    Research Methods
    Action Bar Option Pop-Up Menu Option Description
    List Journal Control Use this option to list all journal activity for a designated date. Then select a journal from the list box for more detail.
    List Batch Posting Summary Use this option to research electronic postings and failures for day or month.
    List Source Journal Use this option to research all journals for a designated Source Journal type.
    Display Journal Control Use this option to research a specific journal when you know the journal number.

    Note:

    The Assessment Certificate Number will not appear under the "Document" literal until the 23C is posted to the Assessments Report.

    Display Source Journal Use this option to research a specific journal when you know the Document Number or the FRB and Batch Date.

    Caution:

    Do not use this option if the Document Number may have been used more than once. The system will select only the first occurrence of the Document Number. Use List Source Journal if you need to see all journals for a particular document number.

  3. The other research option included in this subsection is the Balance Research Main Menu. This is an on-line trial balance. This option may be requested at any time to obtain the balance for all General Ledger accounts for the month, through the current date, or any designated accounting month or date. From the trial balance, you can select an account number for a list of all of the journal entries that have affected the account balance.

Journal Research

  1. This table details the steps that should be used for journal research.

    Journal Research
    Step Action
    1 Select the Journal Research icon.
    2 From the table on the previous page, determine the type of research that you need.
    3 Select List or Display from the Action Bar.
    4 From the pop-up menu, select the desired research option.
    5 Complete the required information as follows:
    Option Required Information
    List Journal Control Enter the requested date or accept the current date.
    Batch Posting Summary Enter or accept the accounting month and year and the desired run date. For postings for the month, check the Month transactions box and the date is disregarded.
    Source Journal Select the Process Type from the List Source Journal menu. From the Source Journal Type journal, enter or accept the accounting month and year (must not be later than most recent posting date). Select the Trans Type from the pop-up journal (This is the second Source Journal Type box). Select Open or Closed status. "Closed" is used for a confirmed deposit or a pulled assessment. Other fields may be entered to narrow the scope of the selection.

    Note:

    The closed date may or may not be displayed depending on whether or not the transaction was reversed. If it was reversed, the date won't display. Select Display for additional information.

    Display Journal Control Enter the journal number. Tab to each part of the number.
    Source Journal Enter the document number. Select and highlight the Process and Transaction Type. For daily wire research, enter the Batch Date and FRB, rather than the Document Number. To use the Review journal Option, you must enter through Display Source Journal.

    Note:

    When performing multiple research, the user should select deselect to reset memory.

    6 Select List or Display to execute the request.
    7 Use the arrow on the scroll box on the right side of the list to page to the bottom of the list box. See next page for instructions on the More option.
    8 Highlight any item on the journal list box and select Display for a complete record of the journal.
    9 Select Print for a copy of any list or journal that you have obtained. As the record will remain in the database for 3 years, it may not be necessary to print your research.

  2. Some research options have limited capacities that will initially return a limited in the subset of journal records per request. On rare occasions, additional journal records may be present on the database, but are not sent to your computer because of the system capacity. To receive these additional records, select the More option from the Action Bar. The system does not alert you that more journal records are available. The Print Menu for the More option will generate a print starting with page 1. If only a print of the visible record is required, select the Print Screen key on the computer keyboard. The journal capacity for each research option is as follows.

    Journal Capacity
    Research Option Journal Capacity
    List Journal Control 300 Journal Control Records
    List Batch Posting Summary 200 Batch Posting Records/50 Transaction Failures
    List Source Journal 110 Source Journals
    Display Journal Control 100 Source Journals
    Display Source Journal 20 Journal Control Records/150 Journal Entries

Trial Balance

  1. This table details the steps that should be used to request a Trial Balance.

    Trial Balance
    Step Action
    1 Select the Balance Research icon.
    2 Select List from the Action Bar.
    3 Enter the desired Account Period if other than the generated current month.
    4 Enter the date in MM-DD-YYYY format if other than the generated current date. The trial balance will be cumulative for the month (or fiscal year) up to the date shown.
    5 Select List to execute the request. The trial balance will take several minutes to be generated from the main computer.
    6 The trial balance lists each account number along with the debit, credit, and net amounts. For a list of all of the journal entries that have posted to an account number, highlight the desired account and select the Display option. An asterisk indicates that the account balance is reversed from its normal status.
    7 The response is a Display journal entries journal, listing the amount, debit or credit, item count, and journal number of each journal entry used to calculate the account balance. For a complete research record, use the Display journal Control option.

RRACS Reports

  1. The following subsections describe the two main categories of Report Main Menu selections that can be generated - Mainframe and Assessment Reports.

Mainframe Reports

  1. This subsection identifies the four options available to RRACS accounting personnel for generating required mainframe reports used for balancing of End of Day, Month-End, Fiscal Year-End and Miscellaneous Reports. The Daily Trial Balance is created from the Balance Research menu.

End Of Day Reports
  1. This table provides a listing of reports available from the End Day Report Sub Menu.

    End of Day Reports
    Report # Report Name
    001 Daily Posting Summary (DPS)
    003 Daily Trail Balance Reports
    012 NTRR Trial Balance
    014 Revenue Receipt Summary
    037 Revenue Receipt Report
    043 Future Trail Balance Report
    072 DT Classification Report
    125 NTRR Posting Summary
  2. This table describes the steps required to generate End Day Report(s).

    End of Day Reports
    Step Description/Action Select/Enter
    RRACS Main Menu Select SPC Reports Main Menu.  
    Create RACS Batch Report Enter End Day Date in MM-DD-YYYY format. (If current date, no entry required - Default is always current date) If other than current date, enter requested date.
      Select End Day. Enter Key
      Select ALL to generate each report or highlight the desired report. Enter Key

  3. The request will be submitted to the MCC. Once the request is received by MCC, you will receive a notification stating, "Report Request has been submitted and will print upon completion" . Check your printer periodically for generated output. (Expect an extended delay in printing time when ALL is selected.)

  4. Once a report has been generated using the above table, additional prints of the report(s) can be obtained by following the steps listed below:

    Additional Prints
    Step Description/Action Select
    RRACS Main Menu Select SPC Reports Main Menu.  
    Print Sub Menu Select Print.  
      Select Main Frame. Highlight desired report. OK Button

    Note:

    The Print option will only provide additional prints for the last date requested. If another date's report(s) is required, you must submit a request to MCC for that date.

  5. If End of Day Reports are not generated within 30 minutes, contact the RRACS System Administrator for a potential EDrain condition. Instructions for correction of an EDrain condition are contained in the RRACS LAN System Administrators Guide.

Month-End Reports
  1. The Month-End Sub Menu provides RRACS with reports for balancing, mandatory reporting requirements to outside entities and management information regarding the status and condition of the General Ledger.

  2. This table provides a listing of reports available from the Month-End journal. Each of these reports can be generated anytime throughout the accounting month on an as needed basis.

    Month-End Reports
    Report # Report Name
    003 Daily Trial Balance
    004 Monthly General Ledger Trial Balance (MTRIAL)
    004A Consolidate (MTrial)
    010 Unconfirmed Deposit Tickets
    014 Revenue Receipt Summary
    017 Deposit Tickets and Debit Vouchers Reported on SF 224
    017A IPAC Support List
    018 SF224 Statement of Transactions and Supplemental NTRR Report
    020 Nationwide 020 Report - SF224 Statement of Transactions by app symbol and amount
    020A RACS Direct Report by Appropriation Symbol
    020B SF224 Reclassification Transactions
    022 Anti-Drug Special Fund Liability Report
    023 Net Tax Refund Summary Report
    023A Net Tax Refund Report
    025 F2162 Summary of Assessment Certificates Issued
    027 List of Fund Balancing Account (FBA) Records
    031 Confirmed Disbursement Report
    050 Net Tax Analysis Report
    051 General Ledger Account Details
    072 Deposit Ticket Classification Report
    100 CARS/RRACS Reconciliation by TAS
    101 CARS Reconciliation
    127 127 Aged Recirculating Report
    128 Informant Claim Reward Report
    129 Photocopy Fee Report
    130 IPACR Suspense Report
    131 Erroneous Refund Report
    132 Unapplied External Lead Report
    132A Unapplied External Leads Summary
    132B External Leads Systemic Write-Offs
    135 Area Office Deposit Fund Report
    136 Area Office Offer in Compromise Detail Report
    137 Area Office Miscellaneous Deposit Inventory Detail Report
    138 IPACD Suspense Report
    139 Insolvency Suspense Report
    142 Credit Transfer Report
    144 PFIC Suspense Reports
    155F Identity Theft Reconciliation Report
    576 ECP Deposit Discrepancy Report
    0577 SPC Loss/Shortage Recovery Support List
    1140 Deposit Activity Report

  3. This table describes the steps required to generate Month-End Reports.

    How to Generate Month-End Reports
    Step Description/Action Select
    Create RACS Batch Reports Enter Account Period in MM-YYYY format... (If Current Account Period no entry is required - Current Account period is Default period) If other than current account period, enter requested period.
      Select Month End.  
      Select desired report to be generated. Selecting Enter or ALL will generate all Month End reports.  

  4. The request will be submitted to MCC. Once the MCC receives the request, a notification will be received stating "Report Request has been submitted and will print upon completion" . Check your printer periodically for generated output. (Expect an extended delay in printing time when ALL is selected.)

  5. After a report has been generated using the steps listed in the above table, additional prints of the report(s) can be obtained by using the following steps:

    Additional Prints
    Step Description/Action Select
    Print Sub Menu Select Print.  
      Select Main Frame. Highlight individual report or to be printed. OK Button

    Note:

    The Print option will only provide additional prints for the last date requested. If another date's report(s) is required, you must submit a request to MCC for that date.

Fiscal Year-End Sub Menu
  1. The Fiscal Year-End journals generate the FY2162 Summary of Assessments Report and the FY End Trial Balance for end of year processing. Selecting "All" will generate FYE closing journal.

  2. This table provides a listing of reports available from the Fiscal Year-End Reports option.

    Fiscal Year-End Sub Menu
    Report # Report Name
    025A FY 2162 Summary of Assessment Certificates Issued
    0032 Cumulative Trial Balance

  3. This table describes the steps required to generate a Fiscal Year-End Report(s).

    Fiscal Year-End Reports
    Step Description/Action Select
    SPC Reports Main Menu Select Reports Main Menu. Enter Key
    Create RACS Batch Reports Enter Fiscal Year-End Date in MM-DD-YYYY format...  
    Select Fiscal Year-End.  
    Select individual report or ALL to be printed.  

  4. The request will be submitted to MCC. Once the request is received by MCC, a notification will be received stating "Report Request has been submitted and will print upon completion" . Check your printer periodically for generated output.

  5. Once a report has been generated using the above table, additional prints of the report(s) can be obtained by using the steps in the following table.

    Additional Reports
    Step Description/Action Select
    RRACS Main Menu Select Reports Main Menu. Enter Key
    Print Sub Menu Select Print. Enter Key
      Select Main Frame. Highlight individual report to be printed. OK Button

    Note:

    The Print option will only provide additional prints for the last date requested. If another date's report(s) is required, you must submit a request to MCC for that date.

Miscellaneous Sub Menu
  1. The Miscellaneous Option is used to generate the District Office Detail, Generalized Unpostable Framework (GUF) Posting Reports, Daily Wire and NTRR Reports.

  2. This table lists reports available from the Miscellaneous Reports Menu. Each of these reports can be generated anytime throughout the accounting month on an as-needed basis.

    Miscellaneous Sub Menu
    Report # Report Name
    017A IPAC Support Listing
    021 District Office Detail
    023 Net Tax Refund Report (NTRR)
    023B Net Tax Refund Detail Report-Month Ending
    35–41 RRACS/GUF Posting Report
    044 NTRR Suspense Support List Report through Fiscal Year to Date
    051S Sub Account by Account Report
    126 EFTPS Error Report
    130 IPACR Suspense Report
    134 State Net Tax Refund Report
    135 A/O Deposit Fund Report
    138 IPACD Suspense Report
    139 Insolvency Suspense Report
    142 Credit Transfer Report
    143 EFTPS Activity Report
    144 PFIC Suspense Report
    145 SF224 Detail Report
    0145A IPAC 224F Detail Report
    150 ISRP Error Report
    151 Lockbox Error Report
    152 ISRP Activity Report
    153 Lockbox Activity Report
    155 ID Theft Erroneous Refund Report
    156 Payment Over Cancellation Erroneous Refunds
    0576 ECP Deposit Discrepancies

  3. This table describes the steps required to generate a Miscellaneous Report.

    Miscellaneous Report
    Step Description/Action Select
    RRACS Main Menu Select Reports Main Menu. Enter Key
    Create RACS Batch Reports Enter Cycle in YYCC format.  
      Select Miscellaneous.  
    Select report to be printed.  

  4. The request will be submitted to MCC. Once the request is received by MCC, you will receive a notification stating, "Report Request has been submitted and will print upon completion" . Check your printer periodically for generated output.

  5. Once a report has been generated using the above table, additional prints or a display of the report(s) can be obtained by using the steps in the following table:

    Additional Prints
    Step Description/Action Select
    RRACS Main Menu Select SPC Reports Main Menu. Enter Key
    Print Sub Menu Select Print.  
      Select Main Frame. Select individual report to be printed. OK Button
      Select a report.  
      Click print or display button.  

    Note:

    The Print and Display option will only provide additional prints for the last report requested. If an updated report(s) is required, you must regenerate the report from the Reports Main Menu.

External (Government On-Line Accounting Link Information Access System (GOALS)/PNC Bank) Batch Processing Reports
  1. This section describes reports generated by the RRACS Mainframe whenever an external source receives an electronic file transfer and posts to the service center's general ledger. The batch posting summary report option of the journal Research Menu reflects such files' successful posting.

  2. CIR (Collections Information Repository) is the Department of Treasury's system for receiving and reporting information about revenue and receipt transactions.

  3. This table provides a listing of reports that are received from external sources.

    External Batch Processing Reports
    Report # Report Name
    124A Matched Disbursement Records
    124B Recirculating Treasury Records
    124C Unmatched RACS Disbursement Records
    124D Refund Match Error Records
    035A DTDV Match Treasury Records
    035B DTDV Unmatched Treasury Records
    035C DTDV Unmatched RRACS Records
    035D DTDV Match Error Report
    1134 Matched CIR Records
    1135 CIR Recirculating Records
    1136 Unmatched RRACS CIR Records
    1137 CIR Error Report
    126 EFTPS Error Report

  4. This table describes the steps required to generate a batch processing report(s).

    Batch Processing Report
    Step Description/Action Select
    RRACS Main Menu Select SPC Reports Main Menu. Enter Key
    Print Sub Menu Select Print.  
    Print Drop Down Menu Select Mainframe. Highlight individual report to be printed. OK Button
    Select Online for Daily Wire, SF224, Assessments and Abatements. OK Button

  5. Once a report is selected, prints will be generated from the RRACS printer.

Assessment Reports

  1. The Assessment Report summarizes the amounts of assessments of taxes, penalties, interest, and other additions to tax as provided by the Internal Revenue Code and recorded on Summary Record of Assessments. The Assessment Certificate, signed and dated by the Assessment Officer, is the legal document that permits collection activity. The Abatement (F2188) Report summarizes the total over assessment of tax, penalty and interest credited to taxpayer accounts.

Assessment Certificate
  1. This table describes the steps required to post an Assessment Certificate.

    Assessment Certificate
    Step Description/Action Select
    RRACS Main Menu Select Assessment Main Menu. Enter Key
    Assessment Reports Main Menu Select Review.  
      Select Assessments.  
    List Unpulled Assessments Highlight appropriate Assessment Date; select Review from Action Bar.  
    Display Pulled Assessment Journal display provides for a review of assessments (Regular, Quick, Prompt and Jeopardy) for accuracy. For pre-balancing purposes, select... Print Button
    If Data is incorrect, contact RRACS DBA for appropriate corrective action; if correct continue.
    Display Pulled Assessment If DLN listing review is required, select... Display DLN
    If data is correct, select… Post Button
      After posting the Assessment Certificate will automatically print.  
      If you wish to return to Previous journal, select... Cancel Button

    Note:

    Once an Assessment has been pulled, a "*" indicator will reflect in the Pulled column of the Display Pulled Assessment journal. Select Exit to close session.

Abatement Report (Form 2188)
  1. This table describes the steps required to post an Abatement Report (Form 2188).

    Abatement Report
    Step Description/Action Select
    RRACS Main Menu Select Assessment Reports. Enter Key
    Assessment Reports Main Menu Select Review.  
    Select Abatement (F2188).  
    List Unpulled Form 2188 Highlight appropriate Abatement Type, Cycle, account period; select Review from Action Bar.  
    Display Pulled Form 2188 journal display provides for a review of Abatements for accuracy, for pre-balancing purposes, select... Print Button
    If Data is incorrect, contact RRACS DBA for appropriate corrective action; if correct continue.
    Display Pulled Form 2188 Select Message to enter up to 256 characters of audit trail information.  
    If correct, select... Post Button
    After posting the Abatement Certificate will automatically print.  
    Exit Display Pulled Abatement, select exit, then... OK Button
    If you wish to return to Previous journal, select... Cancel Button

    Note:

    Once an Abatement has been pulled, a "*" indicator will reflect in the Pulled column of the List Unpulled F2188 journal. Select Exit to close session.

Database Administration

  1. Access to the DBA Main Menu is restricted to database administrators and their alternates.

  2. This subsection identifies the six options (Sub Menus) available to DBAs for maintaining RRACS database static tables. The DBA options allow changes in accounting period, year-end journalizing process, assessment date, or accountable officer; recording of Undeposited Collections or Deposits during changes in accountability; as well as modification to certain records that contain errors in identification and status which have posted to the RRACS general ledger. Reference IRM 3.17.63.9.1, Database Administrator (DBA) Main Menu.

DBA Update Sub Menu

  1. The DBA Update Sub Menu provides for changes in the Default Account Period, Assessment Date and changes of accountability for CFO RACS Unit Officials.

  2. This table lists the three activities available on the Update Sub Menu.

    DBA Update Sub Menu
    Step Prompt Description/Action Select
    DBA Main Menu   Select Update.  
    DBA List Box   Select Default Account Period, Assessment Date or CFO RACS Unit Director.  
    Update Default Data New Default Account Period/Date Enter the new account period in YYYYMM format for Account Period Update: MM-DD-YYYY for Assessment Date Update journal. Review input data, if correct... Enter or Post Button
      Incoming CFO RACS Unit Director Enter Effective Start Date in MM-DD-YYYY format and Incoming CFO RACS Unit Director's full name. The effective end date for the current responsible official will be system generated as the day before the start date of the incoming responsible official. Review input data, if correct... Enter or Post Button
      Modifying responsible official start date (if needed) Enter Effective Start Date in MM-DD-YYYY format and Incoming CFO RACS Unit Director's full name. The effective end date for the current responsible official will be system generated as the day before the start date of the incoming responsible official. Review input data, if correct... Enter or Post Button
        To exit... Cancel Button

DBA Modify Sub Menu

  1. The DBA modify sub menu allows modification to certain records that contain errors in identification and status which have posted to the RRACS general ledger. As a general rule maintain source journal data can be modified. However, ledger classification or dollar amount cannot be modified. Erroneous ledger classification or dollar amount data requires a reversal journal action. All modifications begin with journal number series 902.

  2. This table describes the steps required to modify a posted journal Record.

    Modify a Posted Journal Record
    Step Prompt Description/Action Select
    DBA Main Menu   Select Modify.  
    List Source Journal Process Type Select process type from list box which requires modification. OK Button
    Account Period Current account period is default period; if other than current period, enter correct period. Tab Key
      Previously selected source journal type will be indicated; If incorrect, Exit to prior journal. Tab Key
      Highlight Transaction Type from list box, if unknown, select None. None will generate all transactions that have posted for the selected process type. (If None is used, expect an extended period of response time.) Tab Key
    Document Number Enter document number, if known. Tab Key
      Enter Area Office if known. Tab Key
    Status Select Open or Closed (Mandatory selection).  
    List Select List from Action Bar.  
    List Source Journal   List source journal provides summary of activity for process/transaction type. List box will display all records pertaining to the transactions. No input Required
    Display Source Journal   For detail of specific transaction, highlight transaction and select... Display Button
    Display Source Journal   Displays journal entry detail for selected transaction and associated journal(s) related to the transaction in the posting (journal) number list box. Highlight journal number to be modified; to display original journal, select Review Journal. Review Journal Button
      To modify original journal, highlight journal number to be modified and select... Modify Button
    DBA Maintain Transaction   Highlight process/transaction type to be modified. Action and Edit
      Original maintain source journal will be displayed; modifications can be made to any input field allowed for the selected process/transaction type. Make required modification; if correct select OK; if incorrect, select Cancel. OK or Cancel Button
      To modify journal Entry, select journal entry to be modified from list box, select... Edit Button
    DBA Maintain Journal Entry   Original journal Entry journal will be displayed; Modifications can be made to any input field allowed for the selected process/transaction type. Make required modification; if correct select OK; if incorrect, select Cancel. OK or Cancel Button
    Maintain Transaction Message Review modifications, if correct select Message to enter up to 256 characters of audit trail information (Mandatory Input), select... OK Button
    Post If correct, select... Post Button
    1. CIR/CASHLINK Research option is for research only. No modifications are allowed

    2. No modifications are allowed for Batch activities.

  3. This table identifies attributes (entry fields) for all process types which can be modified using DBA Modify Menu.

    Process Types Which can be Modified Using DBA Modify Menu
    Source Journal Document ID
    Alternate Document ID
    High Check Number
    Low Check Number
    External Agency Code
    External Appropriation Symbol
    Federal Reserve Bank (FRB)
    FRB Batch Date
    Cycle
    Prepare or Confirm Dates
    Journal Entry Journal Area Office or Field Office Code
    Items
    Document Locator Number (DLN)
    State
    1. Each modification is limited to one correction at a time. If multiple errors occur on one journal, one correction at a time must be performed. Prepare date must be the last item modified for multiple corrections.

    2. If the modification is done incorrectly, correction modification must be made to original journal; system will not allow modifications to 902 journal series.

    3. Disregard any alpha characters on high or low check numbers. Only numeric input is allowed.

    4. District Office on inventories should not be modified. Close the inventory then reopen with correct D.O.

    5. Erroneous Refunds should not be reversed. Close the case and then reopen.

  4. This table lists modification notes/restrictions which apply to process types.

    Modification Notes/Restrictions For Process Types
    Process Type Notes/Restrictions
    Assessments Can be modified as long as a 23 C Certificate has not been generated, printed and signed. Once the assessment has been generated, the Document ID may not be modified.
    Abatements Can be modified as long as the F2188 Abatement Certificate has not been generated, printed, and signed. Once the abatement has been generated, the Document ID may not be modified.
    Deposit Once a deposit has been confirmed, the Document Number and Prepare Date can be changed.
    Disbursements When the Document ID is modified, the system will automatically modify the Document ID's for all associated Process Types (Application and NTRR line Data).
    Deposit Funds, Loss and Inventory When a Document ID is modified, the system will automatically modify all associated journal entries.

DBA Reversal Sub Menu

  1. The DBA reversal sub menu is used to reverse journal entries posted in error to the General Ledger. A reversal journal action reverses all erroneous posting to all accounts that were posted in error by an original journal entry. All reversal journal number series begin with 903.

  2. This table describes the steps required to enter data through the DBA Reversal Sub Menu.

    DBA Reversal Sub Menu
    Step Prompt Description/Action Select
    DBA Main Menu   From Action Bar Select Reverse.  
    Reverse Journal Control Journal number to be reversed Enter journal Number to be reversed by series (XXX) date (MMDDYYYY) number (XXXX) format. Tab Key
      Message Input message for appropriate audit control, select... OK Button
      Post Review data, if correct select... Post Button
    1. Reversal journals must be approved by a management official.

    2. If required, reinput journal Entry into appropriate Process type using the RACS Main Menu.

    3. To ensure adequate audit trail information (a) annotate (pen and ink) Reversal journal number and correction journal number on original journal number, (b) annotate original journal number being corrected and Reversal journal number in MESSAGE section of correction journal.

    4. When reversing a pulled or confirmed record, the pulled or confirmed posting must be reversed first, then the original journal can be reversed.

  3. This table provides notes/checks, by process type, while attempting to reverse a journal control.

    Notes/Checks by Process Type
    Process Type Notes / Checks
    Deposits Can be reversed any time before a deposit has been confirmed. A confirmed deposit cannot be reversed.
    Assessments An assessment may be reversed any time before it has been pulled (confirmed).
    Disbursement A disbursement may be reversed any time before it has been confirmed. A confirmed Disbursement can only be reversed in the original or next account period.
    Inventory An inventory may be reversed at any time in the original or next account period of the original journal control.

DBA Net Tax Refund Report (NTRR) Sub Menu

  1. The DBA NTRR Sub Menu is used to adjust (increase or decrease) NTRR line data. CAUTION: NTRR line data adjustments will post as entered, there are no validity checks in place to reject erroneous posting. However, an erroneous posting can be reversed through the DBA Reversal Sub Menu.

  2. This table describes the steps required to complete journal number series 905, Adjust NTRR Line Data.

    Journal 905 Procedures
    Step Prompt Description/Action Select
    DBA Main Menu   Highlight NTRR.  
    Maintain Source Journal   If activity is a NTRR line data increase (INC.) adjustment, go to document ID, or... Continue or...
    If activity is a NTRR line data decrease (DEC.), select… Cancel Button
    Maintain Transaction   Highlight NTRR line data DEC... Action and Add
    Maintain Source Journal Document # For all NTRR line data adjustments, enter Document #(optional field), select... Enter or Add Button
    Maintain Journal Entry Area Office Enter appropriate Area Office from drop-down menu. Tab Key
      Line # Enter appropriate NTRR Line number to be adjusted. Tab Key
      Principle or Interest Check either Principal or Interest box... Tab Key
      Items Enter Number of Items... Tab Key
      Amount Enter Amount . Review, if correct select... OK Button
        Repeat for additional items, when finished select... Cancel Button
    Maintain Source Journal   Review input data, if correct select... OK Button
    Maintain Transaction Journal Message Enter Message for appropriate audit trail information... OK Button
      Post Review, if correct, select... Post Button

DBA Collection Sub Menu

  1. The DBA collection sub menu provides for the control of funds during the transfer of accountability from one CFO RACS unit official to another. The undeposited collections journals allows for the input to account 7500, memo copies of DTs marked "Undeposited Collections" and amounts from the area office listings to cover tax payments received on the transfer date of the official but not submitted to the depository that day. The deposit journals allow for the input of DTs related to previously input undeposited collection payments.

Undeposited Collection Journals
  1. This table describes the steps required to complete journal number 906, Undeposited Collections Journal.

    Journal 906 Procedures
    Step Prompt Description/Action Select
    DBA Main Menu   Select Collection.  
    DBA List Box   Select Undeposited Collection.  
    Maintain Source Journal Doc # Enter Document Number. Tab Key
      Prepare Date Enter Preparation Data. Enter or Add Button
    Maintain Journal Entry Area Office Code Enter appropriate area office code, select. Tab Key
      Amount Enter total dollar amount, select... OK Button
    Maintain Source Journal   Review data entry, if correct, select... OK Button
        Repeat for additional data entry, if none, select... Cancel Button
    Maintain Transaction Journal Application Highlight Application from the Possible Source Journals. Action and Add
    Maintain Source Journal RS # Enter RS #. Enter or Tab and Add
    Maintain Journal Entry Ledger Classification Select appropriate credit ledger classification. Tab Key
      Amount Enter amount. If additional credit ledger classification required, select OK; if none select cancel. OK or Cancel Button
    Maintain Source Journal   Review data, if correct select... OK Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
      Post Review input data, if correct, select... Post Button

Deposit journals
  1. This table describes the steps required to complete journal number 907, Deposit Journals.

    Journal 907 Procedures
    Step Prompt Description/Action Select
    DBA Main Menu   Select Collection from Action Bar.  
        Select Deposit from list box.  
    Maintain Source Journal Treasury # Enter Treasury number. Tab Key
      Prepare Date Enter Preparation Date.  
      Trace ID Enter "X" (until further notice). Tab Key
      Total Amount Enter total amount of deposit ticket. Tab Key
      Source Code Select appropriate source code from list box. Enter or Add
    Maintain Journal Entry Ledger Classification Select appropriate debit account. Select appropriate debit account.
      Amount Enter amount associated with the debit account, select OK; repeat for additional accounts if required; if none, select Cancel. OK Button or Cancel
    Maintain Source Journal   Review input data, if correct select... OK Button
        Repeat for additional deposits, when done, select... Cancel Button
    Maintain Transaction   Highlight/select Undeposited Collection from the Possible Source Journals. From the Action Bar select... Action and Add
    Maintain Source Journal Document Number Enter document number. Tab Key
      Preparation Date Enter prepare date. Enter or Add Button
    Maintain Journal Entry Amount Enter dollar amount. OK Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
        Repeat for additional undeposited collections. When done, select... Cancel Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information, select... OK Button
      Post Review input data, if correct, select... Post Button

Year-End Process

  1. This table describes the steps required for Fiscal Year-End Processes.

    Fiscal Year End Procedure
    Step Prompt Description/Action Select
    DBA Main Menu   Select Fiscal Year-End from Action Bar.  
        Select SPC Fiscal Year-End from drop-down list.  
      Verify Start of EOY Process   Continue Button
  2. End of Year should only be done after all required transactions have been posted to the fiscal year and should only be done by a qualified user.

General RRACS Definitions

RRACS Definitions
Accelerator Keystrokes that function as a shortcut to a specific task.
Action Bar A bar across the top of a journal entry window that displays the allowable actions for that journal.
Active Journal The journal which is currently being used and allows mouse and keyboard input. The journal that is active has a highlighted border and title bar.
Authorization The right granted to a user group to use a computer system, network or database.
Available Choice An item that can be selected depending upon the current state of the program.
Border A visual indicator of a window's boundaries.
Button An area that when selected will initiate an action.
Cancel A button that, when selected, exits the active window without performing any changes and returns to the journal window that preceded it.
Choice Any item that can be selected.
Click The act of pressing and releasing a mouse or key while hovering an arrow cursor over the choice.
Clock Pointer A visual cue, in the shape of a clock that indicates that the computer is performing operations. The mouse pointer changes to this shape while the computer is processing.
Close An action that closes and ends an active window.
Cursor A visual cue that shows you where the mouse or keyboard input will appear on the screen.
Delete Button Will clear any work in progress prior to journalizing.
Edit Button Used to correct an identifiable error before posting.
Field An identifiable area in a journal used to enter data.
File A collection of related data that is stored and retrieved by an assigned name.
Help A menu choice that gives assistance and information.
I-Beam Pointer A pointer that indicates that the cursor is over an area where text can be typed.
Icon A graphical representation of an object or function.
Inactive Journal An unselected journal that cannot receive input from the journal, mouse or keyboard.
Information Box A box displayed that provides feedback to a user after the user posts an action.
Information Processing System Performs data processing, integrated with processes such as office automation and data communication.
List Box A list of objects or settings choices.
Log In The act of identifying yourself as authorized to use the resource.
Login A menu choice that, when selected, displays a pull-up journal in which the user ID and password are provided.
Log Out To end a session or request that a session be ended.
Logout A menu choice used to request the end of a session that required a login to start.
Maximize Button A large, square button located in the right most corner of the title bar of a journal that, when selected, enlarges the journal to its largest possible size.
Message Button A button that, when selected, will bring up a dialog box where you can type in a message.
Menu A displayed list of available items from which you can select.
Menu Bar The area near the top of the journal, below the title bar and above the rest of the journal, that contains choices that provide access to other menus.
Mini-icon A small version of an icon located on the title bar of a journal.
OK Button A push button that accepts any changes made to information in a pop-up journal; then closes it. It also indicates acceptance of system messages.
Open To create a file or make an existing file available for processing or use.
Password A string of characters that you, a program, or a computer operator must specify to meet security requirements before gaining access to a system and to the information stored within it.
Pointer The symbol displayed on the screen that you move with a pointing device, such as a mouse.
Pop-up Journal A movable journal, fixed in size, in which you provide information required by an application so that the application can continue to process your requests.
Post Button A button on the journal that when selected will generate a journal Control Number. This button also validates all field or selected fields within the journal and posts to the database.
Posting Number Same as a journal Number assigned by the system, comprised of a journal number (3 digits), the system date (MMDDYYYY) and a number (3 digits) incriminated each time a transaction is posted using the journal. (e.g., 210-102201-001)
Pre-Selected Choice The highlighted choice that appears when a new window opens. Users can then proceed immediately to highlight any other acceptable choice.
Primary Journal The journal in which the main interaction between the user and the application takes place.
Push Button A rounded-corner rectangular control containing text or graphics, or both. Push buttons are used in journals for actions that occur immediately when the push button is selected.
RRACS Module Also referred to as a RRACS Menu, a program within the RRACS Production Menu folder that performs a specific set of tasks. For example, the RACS Main Menu provides journal entry, and submissions processing center (SPC) reports main menu provides options for service center report printing. An icon represents each module within the main RRACS production menu folder.
Refresh An action that will clear all previous input and will bring up a clean journal for the user.
Secondary Journal A type of sub-journal that is always associated with a primary journal.
Select Used to highlight or choose an item such as an object or a menu choice. When you select an item, there is a subsequent action that will apply.
Selection Cursor A visual indication that you have selected a choice. A dotted-box outline represents the choice.
Selection Field An area that offers related choices to select from.
Selection List A group of related options that can be highlighted and selected.
Shutdown Used to turn off the computer without losing data and configuration information.
Source Journal A generic journal used by all RRACS transactions. The first field on the Maintain Source Journal instructions is the identifying document ID for that transaction (i.e., Document #, Treasury #, Schedule #, etc.)
Status Identifies the debit or credit transaction.
Tab A key that moves the cursor to the next field.
Unavailable Choice A choice or object that cannot be selected or directly manipulated; indicated by greying/reduced contrast. Opposite of available choice.
User Identification (User ID) (1) A string of characters that uniquely identifies a user to a system. (2) The name used to associate the user profile with a user when a user signs-on a system.
Using Help A cascaded choice on the Help menu that gives you information about how the help function works. This choice is also available on those programs that have Help as a choice on a menu bar.

Chart of Accounts

Chart of Accounts
Account Number Account Title Real or Nominal Account Normal Balance
OTHER ACCOUNTS 0XXX
0003 HQ Warrant, Principal Real DR
0004 HQ Warrant, Interest Real DR
0005 HQ Warrant, COVID Stimulus US Real DR
0006 HQ Warrant, Earned Income CR Real DR
0022 HQ Warrant, Child Credit Real DR
0023 HQ Warrant, HCTC Real DR
0029 HQ Warrant, AMT - Ind Real DR
0030 HQ Warrant, Housing Credit Real DR
0031 HQ Warrant, AMT - Corp Real DR
0032 HQ Warrant, American Opp Tax Credit Real DR
0033 HQ Warrant, Make Work Pay Real DR
0035 HQ Warrant, Build America Bond Real DR
0036 HQ Warrant, COVID Response US Real DR
0042 HQ Warrant, Govt Retirees Credit Real DR
0043 HQ Warrant, Informant Real DR
0044 HQ Warrant, CDCTC Real DR
0045 Zone Academy Bonds, Warrant Real DR
0046 School Construction Bonds Warrant Real DR
0047 Renewable Energy Bonds, Warrant Real DR
0048 Energy Conservation Bonds, Warrant Real DR
0049 Prem Tax Cr, Warrant Real DR
0050 Adoption Credit, Warrant Real DR
0051 Small Business Credit, Warrant Real DR
0052 Therapeutic Credit, Warrant Real DR
0059 Disaster Rel Tax Relief, Warrant Real DR
0129 HQ Apportion, AMT - Ind Real CR
0130 HQ Apportion, Housing CR Real CR
0131 HQ Apportion, AMT - Corp Real CR
0143 HQ Apportion, Informant Real CR
0159 Disaster Related Tax Relief Real CR
0203 HQ Surplus Warrant, Prin Real CR
0204 HQ Surplus Warrant, Int Real CR
0205 HQ Surplus Warrant COVID StimulusUS Real CR
0206 HQ Surplus Warrant, EIC Real CR
0222 HQ Surplus Warrant, Child Credit Real CR
0223 HQ Surplus Warrant, HCTC Real CR
0229 HQ Surplus Warrant, AMT - IND Real CR
0230 HQ Surplus Warrant, Housing CR Real CR
0231 HQ Surplus Warrant, AMT Corp Real CR
0232 HQ Surp. Warrant, American Opp Tax Real CR
0233 HQ Surp Warrant, Make Work Pay Real CR
0235 HQ Surp Warrant, Build America Bond Real CR
0236 HQ Surp Warrant, COVID Response US Real CR
0242 HQ Surp Warrant, Govt Retirees CR Real CR
0243 HQ Surplus Warrant, Informant Real CR
0244 HQ Surplus Warrant, CDCTC Real CR
0245 Zone Academy Bonds, Surp Warrant Real CR
0246 School Construction Bonds, Surp War Real CR
0247 Renewable Energy Bonds, Surp War Real CR
0248 Energy Conservation Bonds, Surp War Real CR
0249 Prem Tax Cr, Surp Warr Real CR
0250 Adoption Credit, Surp Warrant Real CR
0251 Small Business Credit, Surp Warrant Real CR
0252 Therapeutic Credit, Surp Warrant Real CR
0259 Disaster Rel Tax Relief, Surp Warr Real CR
0349 CSR, Child Trans Nominal CR
0431 CorpAMT, Sequestration Nominal CR
0435 BAB/RZB, Sequestration Nominal CR
0443 Informant, Sequestration Nominal CR
0445 QZA, Sequestration Nominal CR
0446 QSC, Sequestration Nominal CR
0447 REB, Sequestration Nominal CR
0448 QEC, Sequestration Nominal CR
0449 BHP CSR, Child Trans Nominal CR
0451 SBI, Sequestration Nominal CR
0452 State Innovation Sequester Parent Real CR
0459 Disaster Tax Relief, Sequestration Real CR
0505 HQ Disb, COVID Stimulus US Real CR
0522 HQ Child Credit Advance Real CR
0536 HQ Disb COVID COBRA Real CR
0543 HQ Disbursement, Informant Real DR
0549 Prem Tax Cr, Receivable Real DR
0605 HQ Disb, COVID Stimulus Territories Real CR
0606 Earned Income Tax CR, Territory Real CR
0616 HQ Disbursement, HCTC 6163 Real DR
0636 HQ Disb, COVID Response Territories Real CR
0647 PTC, Liab Child Real CR
0649 Prem Tax Cr, Disb Child Real CR
0651 HQ Seized Assets Real DR
0705 HQ DISB COVIDRecoveryReb Real CR
0736 HQ Disb, COVID Emp Retention US Real CR
0747 State Innov 0949 Trans Par Real CR
0749 Prem Tax Cr, Parent Trans Nominal CR
0751 State Innov Transfer Parent Real CR
0831 HQ Disb Corp AMT, TY2018 & Future Real CR
0836 HQ Disb COVID Emp Reten Territories Real CR
0847 State Innov 0949 Trans Child HQ Real CR
0849 Prem Tax Cr, Child Trans Nominal DR
0851 State Innov Transfer Child Real CR
0852 HQ State Innov 0951 Child Oblig Real CR
0853 HQ State Innov 0951 Child Adv Real CR
0854 HQ State Innov 0951 Child Exp Nominal CR
0855 Child Allot, Realized Res StIn0951 Nominal CR
0856 HQ State Innov 0949 Child Oblig Real CR
0857 HQ State Innov 0949 Child Adv Real CR
0858 HQ State Innov 0949 Child Exp Nominal CR
0859 Child Allot, Realized Res StIn0949 Nominal CR
0903 HQ Disbursement Principal Real CR
0904 HQ Disbursement, Interest Real CR
0905 HQ Disbursements, Rebate Nominal CR
0906 HQ Disbursement, Earned Income CR Real CR
0908 Child Downward Adjustment PTC Nominal DR
0909 Child Upward Adjustment PTC Nominal CR
0910 Child Downward Adjustment CSR Nominal DR
0911 Child Upward Adjustment CSR Nominal CR
0912 Child Downward Adjustment BHP/PTC Nominal DR
0913 HQ Disbursement, DMF Nominal DR
0914 Child Upward Adjustment BHP/PTC Nominal CR
0915 Child Downward Adjustment BHP/CSR Nominal DR
0916 Child Upward Adjustment BHP/CSR Nominal CR
0920 HQ Photocopy Fee Real DR
0922 HQ Child Credit Real CR
0923 Health Coverage Tax Credit Real CR
0929 HQ Disbursement, AMT-IND Real CR
0930 HQ Disbursement, Housing Real CR
0931 HQ Disb Corp AMT, TY2017 & Prior Real CR
0932 HQ Disbursements, American Opp Tax Real CR
0933 HQ Disbursements, Make Work Pay Real CR
0935 HQ Disbursement, Build America Bond Real CR
0936 HQ Disb, COVID Response US Real CR
0942 HQ Disbursements, Govt Retiree CR Real CR
0943 HQ Disbursement CDCTC Real CR
0945 Zone Academy Bonds, Reclass Real CR
0946 School Construction Bonds, Reclass Real CR
0947 Renewable Energy Bonds, Reclass Real CR
0948 Energy Conservation Bonds, Reclass Real CR
0949 Prem Tax Cr, Disb Par Real CR
0950 Adoption Credit, Reclass Real CR
0951 Small Business Credit, Reclass Real CR
0952 Therapeutic Credit, Reclass Real CR
0970 Child Allot, Realized Res PTC Nominal CR
0971 Child Allot, Realized Res CSR Nominal CR
0972 Child Allot, Realized Res BHP PTC Nominal CR
0973 Child Allot, Realized Res BHP CSR Nominal CR
0975 HQ, State Innovation Disb Nominal DR
0976 Child Del Orders Oblig Unpaid PTC Nominal CR
0977 Child Del Orders Oblig Unpaid CSR Nominal CR
0978 Child Del Orders Oblig Unpd BHP/PTC Nominal CR
0979 Child Del Orders Oblig Unpd BHP/CSR Nominal CR
ACCOUNTS RECEIVABLE 1000
1049 BHP APTC, Child Trans Nominal CR
1051 State Innovation Sequester Child Real CR
1075 HQ, State Innovation Nominal CR
1100 BMF Accounts Receivable Real DR
1106 Reserved Real DR
1200 IMF Accounts Receivable Real DR
1205 CADE Accounts Receivable Real DR
1206 Reserved Real DR
1250 IRAF Accounts Receivable Real DR
1256 Reserved Real DR
1300 Non-Tax Accounts Receivable Real DR
1301 CADE Non-Tax Receivable Real DR
1306 Reserved Real DR
1314 Reserved Real DR
1321 NMF Notice Real DR
1322 NMF Taxpayer Delinquent Account Real DR
1324 NMF TDA Deferral Real DR
1360 NMF INSTALLMENT AGREEMENT Real DR
1371 NMF OIC Real DR
1389 NMF Suspense Real DR
1400 Tax Account Transferred Out Real DR
1401 Tax Receivable Accrued Interest Real DR
1402 Tax Receivable Accrued Penalty Real DR
1403 Compliance Assessments Principal Real DR
1404 Compliance Assessments Accrued Int Real DR
1405 Compliance Assessments Accrued Pen Real DR
1406 Write Offs Principal Real DR
1407 Write Offs Accrued Interest Real DR
1408 Write Offs Accrued Penalty Real DR
1409 Memo Principal Real DR
1410 Memo Accrued Interest Real DR
1411 Memo Accrued Penalty Real DR
1420 Tax Receivable Pending Principal Real DR
1424 TR CR Adj Real DR/CR
1426 Allowance for Doubtful Accounts ER Real CR
1427 TR Criminal Rest ADA Real CR
1428 Allowance for Doubtful Accounts CI Real CR
1429 Allowance for Doubtful Accounts Real CR
1430 Tax Receivable Adjustment Real DR/CR
1431 TR Pending Transaction Adj Real DR/CR
1432 TR Criminal Rest Real DR
1433 TR Criminal Rest Adj Real DR/CR
1435 TR ER Adjustments Real DR/CR
1510 Other Receivables, Regular Real DR
1530 Court Case Erroneous Refund Real DR
1535 CI Court Order Restitution Err. Ref Real DR
1540 Non-Court Case Erroneous Refund Real DR
1543 POC, Err Refund Real DR
1545 ID Theft Erroneous Refund Real DR
1547 Return Preparer, Err Ref Real DR
1550 Injured Spouse Claims Allowed-Rec Real DR
1580 Reserved Real DR
1600 Manual Assessment, Transit Account Real DR
1710 Dishonored Check Real DR
1720 Dishonored Check, Adj Real DR/CR
1810 BMF Account Receivable, Inactive Real DR
1815 CADE Accounts Receivable, Inactive Real DR
1816 Reserved Real DR
1817 Reserved Real CR
1820 IMF Account Receivable, Inactive Real DR
1825 IRAF Account Receivable, Inactive Real DR
1826 Reserved Real DR
1827 Reserved Real CR
1830 NMF Account Receivable, Inactive Real DR
1836 Reserved Real DR
1837 Reserved Real CR
1840 Other Receivable, Inactive Real DR
1856 Reserved Real DR
1857 Reserved Real DR
1903 HQ Disbursement Principal (Non-224) Real DR/CR
1904 HQ Disbursement, Interest (Non-224) Real DR/CR
1905 HQ Disb, COVID Stimulus US(Non-224) Real DR/CR
1906 HQ Disbursement, EIC (Non-224) Real DR/CR
1910 HQ Receivable, USPS Real DR
1920 HQ Disbursement Photo Fee (Non-224) Real DR/CR
1922 HQ Disburse, Child Tax Cr (Non-224) Real DR/CR
1923 HQ Disbursement, HCTC (Non-224) Real DR/CR
1929 HQ Disbursement, AMT Ind (Non-224) Real DR/CR
1930 HQ Disb, Housing Rec Cred (Non-224) Real DR/CR
1931 HQ Disbursement, AMT Corp (Non-224) Real DR/CR
1932 HQ Disb, Amer. Opp Tax (Non-224) Real DR/CR
1933 HQ Disb, MWP (Non-224) Real DR/CR
1935 HQ Disb, Build America (Non-224) Real DR/CR
1936 HQ Disb COVID Response US (Non-224) Real DR/CR
1942 HQ Disb, Gov't Retiree (Non-224) Real DR/CR
1945 Non 224 Zone Academy Bonds Real DR/CR
1946 Non224 School Construction Bonds Real DR/CR
1947 Non224 Renewable Energy Bonds Real DR/CR
1948 Non224 Energy Conservation Bonds Real DR/CR
1949 Prem Tax Cr, Non-224 Real DR
1950 Non224 Adoption Credit Real DR/CR
1951 Non224 Small Business Credit Real DR/CR
1952 Non224 Therapeutic Credit Real DR/CR
1954 HQ Recl Informant (Non-224) Real DR/CR
1961 HQ Recl HCTC 6163 (Non-224) Real DR/CR
RECEIPT ACCOUNTS 2000
2110 Withholding Revenue Receipt, Dir Nominal DR
2111 HQ WITHHOLDING Nominal DR
2112 HQ Withholding/FICA (Non-224) Nominal DR
2120 Individual Inc Revenue Receipt, Dir Nominal DR
2121 HQ INDIVIDUAL INCOME Nominal DR
2122 HQ Individual (Non-224) Nominal DR
2130 Corporation Revenue Receipt, Dir Nominal DR
2131 HQ CORPORATION Nominal DR
2132 HQ Corporate (Non-224) Nominal DR
2140 Excise Revenue Receipt, Direct Nominal DR
2141 HQ Excise Nominal DR
2142 HQ Excise (Non-224) Nominal DR
2145 BPD Receipts Nominal DR
2146 Hire 911 Receipts Nominal DR
2150 Estate & Gift Revenue Receipt, Dir Nominal DR
2151 HQ Estate and Gift Nominal DR
2152 HQ Estate and Gift (Non-224) Nominal DR
2170 CTA Revenue Receipt, Direct Nominal DR
2171 HQ CTA Receipts Nominal DR
2172 HQ CTA Receipts (Non-224) Nominal DR
2180 FUTA Revenue Receipt, Direct Nominal DR
2181 HQ Federal Unemployment Tax Nominal DR
2182 HQ Federal Unemploy Tax (Non-224) Nominal DR
2190 EFTPS Unclassified Nominal DR
2199 HQ Windfall Profit Nominal DR
2210 Withholding Revenue Receipt, FTD Nominal DR
2220 Individual Inc Revenue Receipt, FTD Nominal DR
2221 Individual Income, Credit Elect Nominal DR
2222 Individual Income, Offset Nominal DR
2230 Corporation Revenue Receipt, FTD Nominal DR
2231 Corporate Income CR, Credit Elect Nominal DR
2232 Corporate Income CR, Offset Nominal DR
2240 Excise Revenue Receipt, FTD Nominal DR
2270 CTA Revenue Receipt, FTD Nominal DR
2280 FUTA Revenue Receipt, FTD Nominal DR
2305 Unclaimed Funds Nominal DR
2310 Treaty Country Receipts Nominal DR
2315 Arbitrage Receipt Nominal DR
2320 Miscellaneous Receipt Nominal DR
2325 MISC Forfeiture Receipt Nominal DR
2330 Ep/Eo User Fees Nominal DR
2335 Miscellaneous User Fees Nominal DR
2340 Photocopy Fee Nominal DR
2342 Photocopy Fee, Pr Yr Nominal CR
2345 Presidential Election Campaign Nominal DR
2350 Public Debt Nominal DR
2355 Federal Court Ordered Restitution Nominal DR
2360 Conscience Fund Nominal DR
2365 LIFO Nominal DR
2370 Mortgage Sub. Bond Receipt Nominal DR
2375 Informant, Receipts Real DR
2380 Original Installment Agreement Nominal DR
2385 Reinstatement Installment Agreement Nominal DR
2390 Reserved Nominal DR
2395 OIC User Fee Nominal DR
2410 Refund Repay Principal Nominal DR/CR
2420 Refund Repay Interest Nominal DR/CR
2500 Deposit Fund Receipt Nominal DR
2600 Oil Spill Receipt Nominal DR
2700 Anti-Drug Special Fund Receipt Nominal DR
2710 Informant Reward Receipt Nominal DR
2725 Frozen Credit Payable Real DR/CR
2735 Net Change to Payable Real DR/CR
2750 HQ Accrual Adjustment Collections Nominal DR/CR
2800 Reserved Nominal DR
2801 Coverover Receipts-NMI Nominal DR
2802 Coverover Receipts-VI Nominal DR
2803 Coverover Receipts-Guam Nominal DR
2804 Coverover Receipts-Samoa Nominal DR
2825 Frozen Credit Adjustment Real DR/CR
2835 Net Change to Payable, Adjustments Real DR/CR
2850 HQ Accrual Adjustment Transfers Nominal DR/CR
2900 Child Support Receipt Nominal DR
2910 IPAC Receipt Nominal DR
2915 DOJ Receipts Real DR
INVENTORY ACCOUNTS 3000
3200 Collateral Held Real DR
3300 Seized Property Real DR
3500 CARS Receipt Suspense Real DR
3502 CARS Disb Suspense Real CR
3875 HQ Liability, Debtor Master File Real DR
3876 HQ IPAC Suspense (Non-224) Real DR
3879 HQ Liability Budget Clearing (DISB) Real DR/CR
LIABILITY ACCOUNTS 4000
4048 PTC, Contra Child Real DR/CR
4049 PTC, Contra Parent Real DR/CR
4110 ECC Suspense For Master File-BMF Real DR/CR
4116 Tax Account Transferred Out Real CR
4117 Tax Receivable Accrued Interest Real CR
4118 Tax Receivable Accrued Penalty Real CR
4119 Tax Receivable Pending Principal Real CR
4120 SC Suspense For Master File-BMF Real DR/CR
4121 Compliance Assessments Principal Real CR
4122 Compliance Assessments Accrued Int Real CR
4123 Compliance Assessments Accrued Pen Real CR
4125 EFTPS Suspense for Master File-BMF Real DR/CR
4126 Write Offs Principal Real CR
4127 Write Offs Accrued Interest Real CR
4128 Write Offs Accrued Penalty Real CR
4130 ECC Unpostable Document-BMF Real DR/CR
4131 Memo Principal Real CR
4132 Memo Accrued Interest Real CR
4133 Memo Accrued Penalty Real CR
4150 HQ Due to Treasury, ADA Real DR
4152 Criminal Restitution - ADA Real DR
4160 HQ Liability, Seized Assets Real CR
4166 Reserved Real CR
4201 Reserved Real DR/CR
4205 To/From CADE Real DR/CR
4210 ECC Suspense For Master File-IMF Real DR/CR
4215 CADE ECC Suspense Real DR/CR
4216 Reserved Real CR
4217 ECC CADE Suspense MFT30 to MFT29 Real DR
4220 SC Suspense For Master File-IMF Real DR/CR
4225 EFTPS Suspense for Master File-IMF Real DR/CR
4230 ECC Unpostable Document-IMF Real DR/CR
4236 Reserved Real CR
4251 ECC Suspense For Master File-IRAF Real DR/CR
4252 SC Suspense For Master File-IRAF Real DR/CR
4253 ECC Unpostable Document-IRAF Real DR/CR
4254 ECC Suspense for MFT30 to MFT29 Real CR
4255 EFTPS Suspense for Master File-IRAF Real DR/CR
4256 Reserved Real CR
4266 Reserved Real CR
4276 Reserved Real CR
4300 Unapplied FTD Transaction-SCCF Real DR/CR
4420 SC Suspense For NMF Real DR/CR
4425 EFTPS Suspense for NMF Real DR/CR
4426 Reserved Real CR
4430 Unpostable Document-NMF Real DR/CR
4440 Assess & Abate Suspense-NMF Real DR/CR
4510 Prepayment Credit-BMF Real CR
4520 Prepayment Credit-IMF Real DR/CR
4521 Prepayment Credit - Non Tax Real DR/CR
4522 CADE Prepayment CR Non-Tax Real CR
4525 Prepayment Credit-IRAF Real CR
4530 CADE Prepayment CR Real CR
4531 Prepayment Suspense-CADE/MasterFile Real CR
4610 Unapplied Advance Payment Real CR
4615 IRC Sect 847 Special Est Tax Paymt Real CR
4620 Unidentified Remittance Real CR
4625 Insolvency Suspense Real CR
4626 PFIC Receipts Real CR
4701 Liability for Coverover-NMI Real CR
4702 Liability for Coverover-VI Real CR
4703 Liability for Coverover-Guam Real CR
4704 Liability for Coverover-Samoa Real CR
4710 Offer-In-Compromise Real CR
4720 Sale Of Seized Property Real CR
4730 Miscellaneous Deposit Fund Real CR
4740 Deposit Fund In Transit Real CR
4750 Anti-Drug Special Fund Liability Real CR
4755 Liability for Informant Reward Real CR
4765 EFTPS Miscellaneous Suspense Real DR/CR
4770 Reserved Real CR
4801 Approved Voucher Payable Principal Real CR
4802 Approved Voucher Payable Interest Real CR
4803 Approved Voucher Payable Dep Fund Real CR
4804 Approved Voucher Payable Anti-Drug Real CR
4805 Approved Voucher Payable Oil Spill Real CR
4806 Approved Voucher Payable MISC REV Real CR
4808 Approved Voucher Pay, Inform Reward Real CR
4810 Liability Budget Clearing Acct Real DR/CR
4811 Approved Vouchers Payable-NMI Real CR
4812 Approved Vouchers Payable-VI Real CR
4813 Approved Vouchers Payable-Guam Real CR
4814 Approved Vouchers Payable-Samoa Real CR
4815 Approved Voucher Pay,MISC User Fee Real CR
4816 Approved Voucher Pay, Photocopy Fee Real CR
4817 Approved Voucher Pay, Original IA Real CR
4818 Approved Voucher Pay, Reinstated IA Real CR
4819 Approved Voucher Pay, OIC User Fee Real CR
4820 Approved Voucher Pay, Reserved Rfnd Real CR
4823 Reserved Real CR
4900 Revenue CR In Transit To Other SC Real CR
4910 Disbursement, Loss Real DR
4950 IMF Unallowable Deduction Real DR/CR
4960 Unconfirmed FTDs Real CR
4970 Unapplied Refund Reversal Real DR/CR
4971 Unapplied External Leads Real CR
4975 Liability, DOJ Receipts Real CR
4980 Liability For Inventory Accounts Real CR
4985 IPACR Suspense Real CR
DISBURSEMENT ACCOUNTS 5000
5029 HQ Earmarked Trust Fund Nominal DR
5030 HQ Earmarked Trust Fund (Non-224) Nominal DR
5081 HQ Presidential Election Campaign Nominal DR
5082 HQ Pres Election Campaign (Non-224) Nominal DR
5100 Disbursement, Principal Nominal CR
5110 HQ Principal, SC Refund Nominal CR
5120 HQ Principal, FUTA Nominal CR
5130 HQ Principal, RRT Nominal CR
5140 HQ Principal, Customs Nominal CR
5150 HQ Principal, BATF Nominal CR
5151 State Innovation Sequester Payment Real DR
5152 HQ Undelivered Orders UP 0951 Child Real DR
5153 HQ Undeliverd Orders ADV 0951 Child Real DR
5154 HQ Delivered Orders Paid 0951 Child Nominal DR
5156 HQ Undelivered Orders UP 0949 Child Real DR
5157 HQ Undeliverd Orders ADV 0949 Child Real DR
5158 HQ Delivered Orders Paid 0949 Child Nominal DR
5160 HQ Principal, HCTC 0923 Nominal DR
5165 HQ Principal, HCTC 6163 Nominal CR
5200 Disbursement, Interest Nominal CR
5210 HQ Interest, SC Refunds Nominal DR
5220 HQ Interest, FUTA Nominal CR
5230 HQ Interest, RRT Nominal CR
5240 HQ Interest, Customs Nominal CR
5250 HQ Interest, BATF Nominal DR
5260 HQ Debtor Master File Nominal CR
5261 HQ DMF Interest Reimbursement Nominal CR
5300 Disbursement, Deposit Fund Nominal CR
5301 Disbursement, MISC Fee Refund Nominal CR
5302 Disbursement Photocopy Fee Nominal CR
5303 Disbursement Original IA PriorYr Nominal CR
5304 Disbursement Reinstated IA PriorYr Nominal CR
5305 Disbursement, OIC User Fee Nominal CR
5306 Disbursement, Reserved Nominal CR
5307 Disbursement Original IA CurrentYr Nominal CR
5308 Disbursement Reinstated IA CurrYr Nominal CR
5400 Disbursement, MISC Revenue Nominal CR
5500 Disbursement, Anti-Drug Nominal CR
5510 Disbursement, Informant Reward Nominal CR
5511 HQ Expense, PCA Fund Ind Nominal DR
5512 PCA Spec Comp Pers Rec Ind Nominal DR
5513 HQ Expense PCA Fund Withholding Nominal DR
5514 PCA Spec Comp Pers Rec Withhold Nominal DR
5515 HQ Expense, PCA Fund Corporate Nominal DR
5516 PCA Spec Comp Pers Rec Corp Nominal DR
5517 HQ Expense, PCA Fund Excise Nominal DR
5518 PCA Spec Comp Pers Rec Excise Nominal DR
5519 HQ Expense, PCA Fund Estate & Gift Nominal DR
5520 PCA Spec Comp Pers Rec Estate Gift Nominal DR
5521 HQ Expense, PCA Fund Railroad Nominal DR
5522 PCA Spec Comp Pers Rec RR Nominal DR
5523 HQ Expense, PCA Fund FUTA Nominal DR
5524 PCA Spec Comp Pers Rec FUTA Nominal DR
5601 Disbursement, NMI Nominal CR
5602 Disbursement, VI Nominal CR
5603 Disbursement, Guam Nominal CR
5604 Disbursement, Samoa Nominal CR
5610 HQ Expense, Earned Income Credit Nominal CR
5611 HQ Expense, EIC (Non-224) Nominal CR
5620 HQ Expense, Informant Reward Nominal CR
5630 HQ Expense, Photocopy Fee Nominal CR
5631 HQ Expense, Photocopy Fee (Non-224) Nominal CR
5640 HQ Expense Disbursement, Principal Nominal CR
5641 HQ Expense Disburse Princ (Non-224) Nominal CR
5644 HQ Expense, Govt Retiree Credit Nominal CR
5645 HQ Expense, COVID Response US Nominal CR
5646 HQ Expense, Make Work Pay Nominal CR
5647 HQ Expense, American Opp Tax Credit Nominal CR
5648 HQ Expense, Build America Bond Nominal CR
5649 HQ Expense CDCTC Nominal CR
5650 HQ Expense Disbursement, Interest Nominal CR
5651 HQ Expenses Disbursement, HCTC Nominal CR
5652 HQ Expense, Disburse Int (Non-224) Nominal CR
5653 HQ Expense, Disburse HCTC (Non-224) Nominal CR
5654 Renewable Energy Bonds, HQ Disb Nominal DR/CR
5655 Energy Conservation Bonds, HQ Disb Nominal DR/CR
5656 Zone Academy Bonds, HQ Disb Nominal DR/CR
5657 School Construction Bonds, HQ Disb Nominal DR/CR
5658 Adoption Credit, HQ Disb Nominal DR/CR
5659 Therapeutic Credit, HQ Disb Nominal DR/CR
5660 HQ Expense, Child Credit Nominal CR
5661 HQ Expense, Territorial Child CR Nominal DR/CR
5662 HQ Expense, Child Credit (Non-224) Nominal DR/CR
5663 HQ Expense, Terr Child Cr (Non-224) Nominal DR/CR
5664 HQ Expense, Coverover Nominal DR
5665 HQ Expense, Disaster Tax Relief Real DR
5666 HQExpense COVID StimulusTerritories Nominal DR/CR
5667 HQ Expense COVID Resp Territories Nominal DR/CR
5668 HQExpense COVID EMPRetenTerritories Nominal DR/CR
5669 American Opp Tax CR, Territory Nominal DR/CR
5670 HQ Expense, AMT-IND Nominal CR
5671 HQ Expense, Housing Nominal CR
5672 HQ Expense, AMT-Corp Nominal CR
5673 Small Business Credit, HQ Disb Nominal DR/CR
5674 State Innov Sequester HQ Disb Real DR
5675 HQ State Innov Seq Disb Nominal DR
5890 Tax Revenue Refunds - Other Nominal DR/CR
5891 Tax Revenue Refunds - Individual Nominal DR/CR
5892 Tax Revenue Refunds - Corporate Nominal DR/CR
5893 Tax Revenue Refunds - Unemployment Nominal DR/CR
5894 Tax Revenue Refunds - Excise Nominal DR/CR
5895 Tax Revenue Refunds - Estate & Gift Nominal DR/CR
5900 HQ BCA, Disbursement Nominal DR/CR
5901 HQ EXCESS FICA Nominal DR/CR
5902 HQ BCA, Disbursement (Non-224) Nominal DR/CR
5903 HQ Excess FICA (Non-224) Nominal DR/CR
5998 HQ Rev Revenue Clear Accountability Nominal DR/CR
5999 HQ Revenue Clearance Accountability Real DR/CR
ASSESSMENTS AND SETTLEMENTS 6000
6001 Installment Agreement Liability Nominal CR
6010 Arbitrage Rebate Liability Nominal CR
6011 Arbitrage Rebate Penalty Liability Nominal CR
6110 Withholding Tax Assessment-Prin Nominal CR
6111 Withholding Tax Assessment-Pen Nominal CR
6112 Withholding Tax Assessment-Int Nominal CR
6120 Individ Income Tax Assessment-Prin Nominal CR
6121 Individ Inc Tax Assessment-Pen Nominal CR
6122 Individ Inc Tax Assessment-Int Nominal CR
6130 Corporation Tax Assessment-Prin Nominal CR
6131 Corporation Tax Assessment-Pen Nominal CR
6132 Corporation Tax Assessment-Int Nominal CR
6140 Excise Tax Assessment-Prin Nominal CR
6141 Excise Tax Assessment-Pen Nominal CR
6142 Excise Tax Assessment-Int Nominal CR
6150 Estate & Gift Tax Assessment-Prin Nominal CR
6151 Estate&Gift Tax Assessment-Pen Nominal CR
6152 Estate&Gift Tax Assessment-Int Nominal CR
6170 CTA Tax Assessment-Prin Nominal CR
6171 CTA Tax Assessment-Pen Nominal CR
6172 CTA Tax Assessment-Int Nominal CR
6180 FUTA Tax Assessment-Prin Nominal CR
6181 FUTA Tax Assessment-Pen Nominal CR
6182 FUTA Tax Assessment-Int Nominal CR
6190 Previously Assessed Tax Nominal CR
6191 Previous Assessed Penalty Nominal CR
6192 Previously Assessed Interest Nominal CR
6195 Reserved Nominal DR
6200 Taxpayer Account Transferred Nominal DR/CR
6201 Mirror Assessment Account TRF MFT31 Nominal CR
6310 Miscellaneous Fee Nominal CR
6320 Offshore Oil Account Nominal CR
6330 Debtor Master File Offset Nominal CR
6357 Reserved Nominal DR
6400 Miscellaneous Revenue Collection Nominal CR
6407 Reserved Nominal DR
6507 Reserved Nominal DR
6510 Overassessment Credited Nominal DR
6520 Refund Of Tax And Interest-NMF Nominal DR/CR
6530 Tax Account Compromised Nominal DR
6540 Small Debit & Credit Cleared Nominal DR/CR
6545 BMF 100% Penalty Credit Allowed Nominal DR/CR
6550 Withholding Tax Payment Credited Nominal DR/CR
6560 Other Credits Allowed Nominal DR
6565 Refund Cancellation Credit Allowed Nominal DR
6570 Substantiated Credit Allowed Nominal DR
6575 Overpayment Interest Allowed Nominal DR
6580 Revenue CR Transferred To & From Nominal DR/CR
6590 Deposit Fund CR Transfer To & From Nominal DR/CR
6600 Accounts Cleared, Statute Nominal DR/CR
6607 Reserved Nominal DR
6700 Foreign Check Collection Cost Nominal DR
6737 HQ Northern Marianna Islands Nominal DR
6738 HQ Northern Mariana Is (Non-224) Nominal DR
6800 Excess Collection Nominal CR
6801 Expired External Leads Nominal CR
6810 Unapplied Statute Expired Credit Nominal DR/CR
6900 Adj Or Correction Of Revenue Rcpts Nominal DR
6901 ECP Adjustments of Revenue Nominal DR
6905 ID Theft Err Refund W/O Nominal DR
6907 Return Preparer, W/O Nominal DR
6910 Adj Or Correction Of MISC Revenue Nominal DR
6920 Disbursement Write-Off Nominal DR
6950 DOJ Civil Debt Collection Holdback Nominal DR
6970 Small Debit And Credit Cleared-FTD Nominal DR/CR
6975 Liab for Small DB-CR Cleared FTD Nominal DR/CR
6980 Acq Prprty Disposed Other Than Sale Nominal DR
6985 Profit&Loss Sale Acquired Property Nominal DR/CR
OTHER ASSETS 7000
7001 EFTPS Unclassified Real DR
7002 Deposit Fund Real DR
7003 Anti Drug Real DR
7004 Informant Reward Real DR/CR
7005 Northern Mariana Islands Real DR
7006 Virgin Islands Real DR
7007 Guam Real DR
7008 Samoa Real DR
7009 Insolvency Unclassified Real DR
7010 Intra-Governmental Suspense Real DR
7011 HQ EFTPS Unclassified (Non-224) Real DR
7012 HQ Misc Receipt Dep. Fund (Non-224) Real DR
7013 HQ Misc Receipt Anti Drug (Non-224) Real DR
7014 HQ Informant Reward (Non-224) Real DR
7015 HQ Coverover NMI (Non-224) Real DR
7016 HQ Coverover Virgin Is (Non-224) Real DR
7017 HQ Coverover Guam (Non-224) Real DR
7018 HQ Coverover Samoa (Non-224) Real DR
7100 Property Acquired In Payment Of Tax Real DR
7200 Unclassified FTD Real DR
7210 Confirmed Unclassified Amount Real DR
7220 Unconfirmed Unclassified Amount Real DR
7300 Unconfirmed Debit Real DR
7500 Undeposited Collection Real DR
7610 Embezzlement & Theft Real DR
7620 Unexplained Loss Real DR
7630 Reserved Real DR
7640 Reserved Real DR
7649 ECP Deposit Discrepancy Real DR
7650 Deposit Discrepancy Real DR
7660 Reserved Real DR
WORK IN PROCESS CONTROL ACCOUNTS 8000
8100 FTD Input Nominal DR
8200 FTD Deposit Confirmed Nominal CR
8231 Corp AMT, TY2018 & Future, CR Elect Real CR
8236 COVID COBRA Credit Elect Real CR
8305 COVID RecoveryReb Credit Elect Real CR
8306 Earned Income CR, Credit Elect Real CR
8310 Reserved Nominal DR
8320 Reserved Nominal DR
8322 Child Tax CR, Credit Elect Real CR
8323 HCTC, Credit Elect Real CR
8330 Reserved Nominal DR
8331 Corp AMT, TY2017 & Prior CR Elect Real CR
8332 American Opp Tax CR, Credit Elect Real CR
8335 Build America Bonds, Credit Elect Real CR
8336 COVID Response US Credit Elect Real CR
8340 Reserved Nominal DR
8343 CDCTC, Credit Elect Real CR
8345 Zone Academy Bonds, Credit Elect Real CR
8346 School Construct Bonds,Credit Elect Real CR
8347 Renewable Energy Bonds,Credit Elect Real CR
8348 Energy Conserv Bonds, Credit Elect Real CR
8349 Premium Tax CR, Credit Elect Real CR
8351 Small Business CR, Credit Elect Real CR
8370 Reserved Nominal DR
8380 Reserved Nominal DR
8400 Reserved Nominal DR
8405 COVID RecoveryReb Offset Real CR
8406 Earned Income CR, Offset Real CR
8422 Child Tax CR, Offset Real CR
8423 HCTC, Offset Real CR
8431 Corp AMT, TY2017 & Prior Offset Real CR
8432 American Opp Tax CR, Offset Real CR
8435 Build America Bonds, Offset Real CR
8436 COVID Response US Offset Real CR
8443 CDCTC, Offset Real CR
8445 Zone Academy Bonds, Offset Real CR
8446 School Construct Bonds, Offset Real CR
8447 Renewable Energy Bonds, Offset Real CR
8448 Energy Conservation Bonds, Offset Real CR
8449 Premium Tax CR, Offset Real CR
8451 Small Business CR, Offset Real CR
8510 Reserved Nominal DR/CR
8520 Reserved Nominal DR/CR
8530 Reserved Nominal DR/CR
8531 Corp AMT, TY2018 & Future, Offset Nominal CR
8536 COVID COBRA Offset Real CR
8540 Reserved Nominal DR/CR
8636 COVID Emp Retention US Credit Elect Real CR
8731 New Corp AMT, Offset Real CR
8736 COVID Emp Retention US Offset Real CR
LEDGER CLOSING ACCOUNTS 9000
9998 Reversal Rev Clearance Accountability Nominal DR/CR
9999 Revenue Clearance Accountability Real DR/CR

RRACS Input Journals and Journal Numbers

RRACS Input Journals and Journal Numbers
Journal Number Journal Name
Use for Batch Journals (generated journal records from other systems)
100 Generalized Unpostable Framework (GUF)
101 Service Center Control File (SCCF) Adjustment Reclass
102 Generalized Mainline Framework (GMF)
103 IMF Net Tax Refund Report (NTRR)
104 BMF Net Tax Refund Report (NTRR)
106 IMF Recap Weekly
107 IMF Recap – Semi-Annual
108 BMF Recap
110 EFTPS Deposits
111 EFTPS Debit Voucher
112 EFTPS/FPLP Reclass
113 EFTPS/FPLP Tape Edit Processor (TEP)
114 FPLP Reclass DT/DV
115 GOALS Confirmed Refund
117 CIR (PNC) Confirmed Deposit
119 GOALS (FMS) Reconciled Deposit
120 Private Debt Collection
133 Regular Assessment
134 Prompt Assessment
135 Quick Assessment
136 Jeopardy Assessment
137 IMF Abatement
138 BMF Abatement
140 IDRS End of Day (EOD)
141 ANMF SC RECAP -Other
142 ANMF SC RECAP -Assessment
143 CDDB UA Weekly Recap
144 CDDB UA Monthly Recap
155 Unapplied External Leads
156 Write Off External Leads
162 CADE 2 Recap
170 ISRP Deposit
171 EOD ID Theft
172 Open Return Preparer
173 Close Return Preparer
174 CDDB IDT Write-Off 180 Lockbox
180 LOCKBOX Deposit
185 Business Income Tax Credit
186 Individual Income Tax Credit
187 CMSFILE (State Innovation)
198 SGL Year End Processing
199 Year-End Processing
Use for Journals from Manual Input
001 Earned Income Credit Advance
003 Presidential Election Campaign Fund (PECF)
004 Debtor Master File Letter
005 Excise (Windfall,Earmark)
006 Excess Federal Insurance Contributions Act (FICA)
007 Excise (F4136-843)
008 Excise NTRR
011 Child Credit Disbursement
012 Service Center Refunds
014 Railroad Retirement DR
015 Federal Unemployment Tax Act (FUTA)-Debit
016 IPAC Receipt
017 Federal Unemployment Tax Act (FUTA)-Credit
018 Northern Mariana Islands
019 Railroad Retirement CR
020 Bureau of Alcohol, Tobacco and Firearms (BATF)
021 Customs
022 Child Credit Warrant
024 Make Work Pay, Reclass
025 Make Work Pay, Warrant
027 IPAC Disbursements
028 Tax Receivable Adjustment
029 Frozen Credit Adjustment
032 Refund IRC Principal
033 Refund IRC Interest
034 Earned Income Credit
036 IPAC Territorial Child Credit
037 Refund IRC Prin Surplus
040 Health Coverage TC
041 HIRE-BOND Warrant
042 HIRE-BOND Surplus Warrant
043 HIRE-BOND Reclass
044 PPA Act Warrant
045 PPA Act Surplus Warrant
046 PPA Act Reclass
056 Earned Income Credit (EIC) DMF Offset
057 Earned Income Credit (EIC) Disbursements
062 HCTC - No SF224
063 Private Collection Agency (PCA)
064 COVID Stimulus
065 COVID Stimulus Warrant
066 COVID Stimulus Surplus Warrant
067 Refundable Credit
068 Refundable Warrant
070 Health Coverage Tax Credit (HCTC)/Informant Warrant
071 Health Coverage Tax Credit (HCTC)/Informant Sur Warr
072 Health Coverage Tax Credit (HCTC) IMF Portion
073 Allowance Doubtful Accounts (ADA)
074 Seized Assets
076 Net Receivable Change Statement of Custodial Activity (SOCA)
077 American Opportunity Credit, Reclass
078 American Opportunity Credit, Warrant
079 American Opportunity Credit, Surplus Warrant
081 Refund SGL Tax Class
084 IRAF Allow Doubtful Accts
087 NMF Allow Doubtful Accts
089 Net Change to Payable
090 HQ MISC Application
091 Government Retiree, Reclass
093 Government Retiree, Surplus Warrant
094 COVID Response
095 COVID Response Warrant
096 COVID Resp Surplus Warrant
097 Build America, Reclass
098 Build America, Warrant
099 Build America, Surplus Warrant
210 Deposit
211 Confirm Deposit
220 Debit Voucher
221 Debit Voucher Adjustment
250 Reclass
302 Acquisition
303 Disposition/Loss
304 Disposition/Profit
305 Disposition/Non Sale
306 Loss from Embezzlement and Theft
307 Loss, Unexplained
308 Loss, Deposit Discrepancy
309 Recovery from Embezzlement and Theft
310 Recovery, Unexplained Loss
311 Recovery, Deposit Discrepancy
312 Apply to Offer in Compromise
313 Apply to Seizure
314 Apply To Miscellaneous
315 Apply from Offer in Compromise
316 Apply from Seizure
317 Apply from Miscellaneous
320 Seized Property, Open
321 Seized Property, Closed
322 Seized Property, Open and Closed
323 Collateral, Open
324 Collateral, Closed
330 Non-Equity Collateral, Open
335 Non-Equity Collateral, Closed
400 MISC Application
401 Cover Over Liability
402 MISC Application II
404 Unidentified Remittance File, Miscellaneous
405 PFIC Application
407 Unidentified Remittance File, Miscellaneous Fee
408 Unidentified Remittance File, Refund Repayment
409 Unidentified Remittance File, Loss
411 Dishonored Check File, Service Center Control File
412 Dishonored Check File, Miscellaneous Fee
413 Dishonored Check File, Deposit Fund
414 Dishonored Check File, Loss
415 Dishonored Check File, Anti-Drug
417 EFTPS GMF/TEP-BMF
418 EFTPS GMF/TEP-IMF
419 EFTPS GMF/TEP-IRAF
421 GMF/TEP - BMF
422 GMF/TEP - IMF
424 Deletes - BMF
425 Deletes - IMF
427 Unpostable-BMF
428 Unpostable-IMF
435 Credit Transfer Out Revenue Receipt Credit Document
436 Credit Transfer Out Revenue Receipt Debit Document
437 Credit Transfer Out Deposit Fund Credit Document
441 Credit Transfer In Revenue Receipt Credit Document
442 Credit Transfer In Revenue Receipt Debit Document
443 Credit Transfer In Deposit Fund Credit Document
446 Confirm Credit Transfer Out Revenue Receipt Credit Document
447 Confirm Credit Transfer Out Revenue Receipt Debit Document
448 Confirm Credit Transfer Out Deposit Fund Credit Document
458 Account Transfer Out -Debit
459 Account Transfer Out -Credit
460 Account Transfer In -Debit
465 Confirm Account Transfer Out -Debit
469 IPACR Application(s)
470 IPACD Application
471 CADE 2 Recap Manual Input
472 BMF Recap Manual Input
480 E.R. Court Case
481 E.R. Non-Court Case
485 Nonpayment Erroneous Refund
490 Clear Erroneous Refund
495 Informant Reward
496 Informant Reward Offset
498 Insolvency Recovery
499 Revenue Clearance TRF
500 Arbitrage Refund
501 Miscellaneous Refund
503 Excess Refund
504 Unidentified Refund
505 Photocopy Refund
506 CADE to ECC Refund
507 Non-Master File Refund
508 Deposit Fund Refund
510 MISC Revenue Refund
512 ECC Refund-BMF
513 ECC Refund-IMF
514 Oil Spill Refund
515 Informant Reward Refund
516 Cover Over Refund
517 User Fee, Refund
519 Confirm Informant Reward
520 Confirm Miscellaneous Refund
521 Confirm ECC Refund, BMF
522 Confirm ECC Refund, IMF
523 Confirm Excess Refund
524 Confirm Unidentified Refund
525 Confirm Photocopy Refund
526 Confirm Non-Master File Refund
527 Confirm Deposit Fund Refund
528 Confirm Anti-Drug Refund
529 Confirm Miscellaneous Revenue Refund
530 Confirm Oil Spill Refund
532 Manual Refund Cancellation
533 Deposit Refund Cancellation
534 ECC Cancellations-BMF
535 ECC Cancellations-IMF
536 Photocopy Cancellations
538 Informant Cancellations
539 Miscellaneous Revenue Cancellation
540 Oil Spill Cancellations
541 IPAC Receipts
542 TRACS IPACD
544 Arbitrage Cancellations
546 ECC Cancellations-CADE
547 IPACD Miscellaneous
548 Cover Over Cancellation
549 IPACD Deposit Fund
560 IPACD Oil Spill
570 Coverover Refund
580 IPACR FMS Levy
585 IPACD FMS Levy
590 Arbitrage Refund
593 Low Income IA Reclass
610 Assessment Regular Current Withholding (Tax Class 1)
611 Assessment Regular Current Individual Income (Tax Class 2)
612 Assessment Regular Current Corporation (Tax Class 3)
613 Assessment Regular Current Excise (Tax Class 4)
614 Assessment Regular Current Estate and Gift (Tax Class 5)
615 Assessment Regular Current CTA (Tax Class 7)
616 Assessment Regular Current FUTA (Tax Class 8)
621 Assessment Regular Deficiency Individual Income (Tax Class 2)
622 Assessment Regular Deficiency Corporation (Tax Class 3)
623 Assessment Regular Deficiency Excise (Tax Class 4)
625 Assessment Regular Deficiency CTA (Tax Class 7)
630 Assessment Quick Current Withholding (Tax Class 1)
631 Assessment Quick Current Individual Income (Tax Class 2)
632 Assessment Quick Current Corporation (Tax Class 3)
633 Assessment Quick Current Excise (Tax Class 4)
634 Assessment Quick Current Estate and Gift (Tax Class 5)
635 Assessment Quick Current CTA (Tax Class 7)
636 Assessment Quick Current FUTA (Tax Class 8)
640 Assessment Quick Deficiency Withholding (Tax Class 1)
641 Assessment Quick Deficiency Individual Income (Tax Class 2)
642 Assessment Quick Deficiency Corporation (Tax Class 3)
643 Assessment Quick Deficiency Excise (Tax Class 4)
644 Assessment Quick Deficiency Estate and Gift (Tax Class 5)
645 Assessment Quick Deficiency CTA (Tax Class 7)
646 Assessment Quick Deficiency FUTA (Tax Class 8)
650 Assessment Prompt Current Withholding (Tax Class 1)
651 Assessment Prompt Current Individual Income (Tax Class 2)
652 Assessment Prompt Current Corporation (Tax Class 3)
653 Assessment Prompt Current Excise (Tax Class 4)
654 Assessment Prompt Current Estate and Gift (Tax Class 5)
656 Assessment Prompt Current FUTA (Tax Class 8)
660 Assessment Prompt Deficiency Withholding (Tax Class 1)
661 Assessment Prompt Deficiency Individual Income (Tax Class 2)
662 Assessment Prompt Deficiency Corporation (Tax Class 3)
663 Assessment Prompt Deficiency Excise (Tax Class 4)
664 Assessment Prompt Deficiency Estate and Gift (Tax Class 5)
665 Assessment Prompt Deficiency CTA (Tax Class 7)
670 Assessment Jeopardy Current Withholding (Tax Class 1)
671 Assessment Jeopardy Current Individual Income (Tax Class 2)
672 Assessment Jeopardy Current Corporation (Tax Class 3)
675 Assessment Jeopardy Current CTA (Tax Class 7)
676 Assessment Jeopardy Current FUTA (Tax Class 8)
681 Assessment Jeopardy Deficiency Individual Income (Tax Class 2)
682 Assessment Jeopardy Deficiency Corporation (Tax Class 3)
683 Assessment Jeopardy Deficiency Excise (Tax Class 4)
684 Assessment Jeopardy Deficiency Estate and Gift (Tax Class 5)
685 Assessment Jeopardy Deficiency CTA (Tax Class 7)
686 Assessment Jeopardy Deficiency FUTA (Tax Class 8)
690 Non Tax Assessments (OSPC only)
691 Abatement
692 Erroneous Abatement
695 Non Tax Abatement (OSPC only)
700 Premium Tax Credit (PTC) Warrant
701 Premium Tax Credit (PTC) Surplus Warrant
702 Premium Tax Credit
703 Sequestration
704 SC CARS Reclassification
705 State Innovation Breakout
706 Disaster Relief Warrant
707 Disaster Relief Surplus Warrant
708 Disaster Relief Trans
712 FTD CRL
713 FTD Tapes to MCC
714 FTD MUCR
715 FTD Wire
716 FTD Reclass
721 FTD CRL
730 FTD MUCR
740 FTD Adj DT
741 FTD Adj DV
750 FTD Reclass
760 IPAC Processing
810 Manual Assessment Regular Current Withholding (Tax Class 1)
811 Manual Assessment Regular Current Individual Income (Tax Class 2)
812 Manual Assessment Regular Current Corporation (Tax Class 3)
813 Manual Assessment Regular Current Excise (Tax Class 4)
814 Manual Assessment Regular Current Estate and Gift (Tax Class 5)
815 Manual Assessment Regular Current CTA (Tax Class 7)
816 Manual Assessment Regular Current FUTA (Tax Class 8)
820 Manual Assessment Regular Deficiency Withholding (Tax Class 1)
821 Manual Assessment Regular Deficiency Individual Income (Tax Class 2)
825 Manual Assessment Regular Deficiency CTA (Tax Class 7)
830 Manual Assessment Quick Current Withholding (Tax Class 1)
831 Manual Assessment Quick Current Individual Income (Tax Class 2)
832 Manual Assessment Quick Current Corporation (Tax Class 3)
833 Manual Assessment Quick Current Excise (Tax Class 4)
834 Manual Assessment Quick Current Estate and Gift (Tax Class 5)
835 Manual Assessment Quick Current CTA (Tax Class 7)
836 Manual Assessment Quick Current FUTA (Tax Class 8)
840 Manual Assessment Quick Deficiency Withholding (Tax Class 1)
841 Manual Assessment Quick Deficiency Individual Income (Tax Class 2)
842 Manual Assessment Quick Deficiency Corporation (Tax Class 3)
843 Manual Assessment Quick Deficiency Excise (Tax Class 4)
844 Manual Assessment Quick Deficiency Estate and Gift (Tax Class 5)
846 Manual Assessment Quick Deficiency FUTA (Tax Class 8)
850 Manual Assessment Prompt Current Withholding (Tax Class 1)
851 Manual Assessment Prompt Current Individual Income (Tax Class 2)
853 Manual Assessment Prompt Current Excise (Tax Class 4)
854 Manual Assessment Prompt Current Estate and Gift (Tax Class 5)
855 Manual Assessment Prompt Current CTA (Tax Class 7)
856 Manual Assessment Prompt Current FUTA (Tax Class 8)
863 Manual Assessment Prompt Deficiency Excise (Tax Class 4)
864 Manual Assessment Prompt Deficiency Estate and Gift (Tax Class 5)
865 Manual Assessment Prompt Deficiency CTA (Tax Class 7)
866 Manual Assessment Prompt Deficiency FUTA (Tax Class 8)
870 Manual Assessment Jeopardy Current Withholding (Tax Class 1)
871 Manual Assessment Jeopardy Current Individual Income (Tax Class 2)
872 Manual Assessment Jeopardy Current Corporation (Tax Class 3)
873 Manual Assessment Jeopardy Current Excise (Tax Class 4)
874 Manual Assessment Jeopardy Current Estate and Gift (Tax Class 5)
875 Manual Assessment Jeopardy Current CTA (Tax Class 7)
876 Manual Assessment Jeopardy Current FUTA (Tax Class 8)
880 Manual Assessment Jeopardy Deficiency Withholding (Tax Class 1)
881 Manual Assessment Jeopardy Deficiency Individual Income (Tax Class 2)
882 Manual Assessment Jeopardy Deficiency Corporation (Tax Class 3)
884 Manual Assessment Jeopardy Deficiency Estate and Gift (Tax Class 5)
885 Manual Assessment Jeopardy Deficiency CTA (Tax Class 7)
886 Manual Assessment Jeopardy Deficiency FUTA (Tax Class 8)
905 Adjust NTRR Line Data
906 Undeposited Collection
907 Deposit
911 SF224 Super Window
912 Non-SF224 Super Window
914 Period13 Non-SF224 Window
915 SGL Only
916 PD 13 SGL Only

Account Numbers and Associated Journals

Account Numbers and Associated Journals
Account Number Associated Journals
0003 032, 912, 914
0004 033, 912, 914
0005 065, 912, 914
0006 034, 912, 914
0022 022, 912, 914
0023 070, 912, 914
0029 068, 912, 914
0030 068, 912, 914
0031 068, 912, 914
0032 078, 912, 914
0033 912, 914
0035 098, 912, 914
0036 095, 912, 914
0042 912, 914
0043 070, 912, 914
0044 095, 911, 912, 914
0045 041, 912, 914
0046 041, 912, 914
0047 041, 912, 914
0048 043, 912, 914
0049 700
0050 044, 912, 914
0051 044, 912, 914
0052 044, 912, 914
0059 706, 912
0159 708, 911, 912
0203 037, 912, 914
0204 912, 914
0205 066, 912, 914
0206 912, 914
0222 914
0223 070, 912, 914
0229 069, 912, 914
0230 069, 912, 914
0231 072
0232 912, 914
0233 912, 914
0235 099, 912, 914
0236 096, 912, 914
0242 912, 914
0243 071, 912, 914
0244 096, 914
0245 912, 914
0246 912, 914
0247 912, 914
0248 912, 914
0249 701
0250 912, 914
0251 912, 914
0252 912, 914
0259 912, 914
0349 187, 702, 912
0431 703
0435 703
0443 703
0445 703
0446 703
0447 703
0448 703
0449 187, 702, 912
0451 703
0452 702, 911
0459 703, 912
0505 064, 186, 911, 912
0522 011, 186, 911, 912, 914
0536 094, 185, 911, 912, 914
0543 911
0549 702, 912
0605 036, 912
0606 036, 911, 912, 914
0616 072, 911
0636 036, 912
0647 187, 702, 912
0649 187, 702, 912
0651 074
0705 064, 186, 911, 912, 914
0736 094, 185, 911, 912
0749 187, 702, 912
0751 911, 912
0831 067, 185, 911
0836 036, 912
0849 702, 912
0851 187, 702, 911, 912
0852 187, 702, 912
0853 912
0854 187, 702, 912
0855 912
0856 187, 702, 912
0857 912
0858 187, 702, 912
0859 187, 702, 912
0903 006-008, 011, 012, 014, 015, 017, 019 - 021, 024, 037, 040, 043, 046, 054-059, 064, 067, 077, 094, 097, 185, 186, 702, 911
0904 004, 012, 014, 015, 017, 019 - 021, 033, 911
0905 064, 065, 066, 911
0906 001, 034, 056, 057, 186, 912
0908 187, 702, 912
0909 702, 912
0910 187, 702, 912
0911 702, 912
0912 702, 912
0913 004
0914 702, 912
0915 187, 702, 912
0916 702, 912
0920 040
0922 011, 022, 036, 064, 186, 911
0923 040, 072, 186, 911
0929 067, 911
0930 067, 911
0931 067, 185, 911
0932 036, 077, 186, 911
0933 024, 911
0935 097, 185, 911
0936 094, 185, 186, 911, 912
0942 911
0943 036, 094, 186, 911, 912, 914
0945 043, 185, 911
0946 043, 185, 911
0947 043, 185, 911
0948 043, 185, 911
0949 186, 702, 911
0950 046, 911
0951 046, 185, 911
0952 046, 911
0970 187, 702, 912
0971 702, 912
0972 187, 702, 912
0973 187, 702, 912
0975 702, 911
0976 187, 702, 912
0977 702, 912
0978 702, 912
0979 702, 912
1049 702, 912
1051 911
1075 702, 911
1100 108, 472
1200 471
1300 108, 162, 471, 472
1314 400, 435, 436, 458, 459, 507, 6XX, 8XX
1321 141, 142, 400, 435, 436, 458, 459, 507, 8XX
1322 141, 142, 400, 435, 436, 458, 459, 507, 8XX
1324 141, 142, 400, 435, 436, 458, 459, 507, 8XX
1360 141, 142, 400, 435, 436, 458, 459, 507, 8XX
1371 141, 142, 400, 435, 436, 458, 459, 507, 8XX
1389 141, 142, 400, 435, 436, 458, 459, 507, 8XX
1400 400, 458, 459, 465, 912, 914
1401 143, 144, 912, 914
1402 143, 144, 912, 914
1403 912, 914
1404 143, 144, 912, 914
1405 143, 144, 912, 914
1406 912, 914
1407 143, 144, 912, 914
1408 143, 144, 912, 914
1409 912, 914
1410 143, 144, 912, 914
1411 143, 144, 912, 914
1420 028, 143
1424 028
1426 073
1427 073
1428 073
1429 073, 912, 914
1430 028
1431 028
1432 028
1433 028
1435 028
1510 210, 400, 404, 480, 481, 6XX, 8XX
1530 210, 480, 485
1535 480
1540 210, 480, 481, 485
1543 481
1545 171, 174, 210, 480, 490
1547 172, 173, 481, 490
1550 108, 162, 400, 469, 541
1580 210, 400, 407, 412
1600 400, 6XX, 8XX
1710 140, 210, 220, 221, 306 - 311, 400, 404, 411 - 415, 436
1720 210, 221, 306 - 311, 400, 404
1810 108, 472
1820 162, 471
1830 141, 142, 400, 404, 458, 459, 507, 6XX
1840 400
1856 085
1903 912, 914
1904 912, 914
1905 912, 914
1906 912, 914
1920 912, 914
1922 912, 914
1923 912, 914
1929 912, 914
1930 912, 914
1931 912, 914
1932 912, 914
1933 912, 914
1935 912, 914
1936 912, 914
1942 912, 914
1945 912, 914
1946 912, 914
1947 912, 914
1948 912, 914
1950 912, 914
1951 912, 914
1952 912, 914
1954 912, 914
1961 912, 914
2110 001, 003, 018, 101, 108, 110 - 114, 140, 162, 180, 210, 220, 221, 250, 306 - 317, 400, 404, 411 - 415, 469, 470, 495 - 498, 907
2111 001, 003, 018, 046, 063, 094, 120, 911
2112 912, 914
2120 006, 007, 101, 108, 110 - 114, 140, 162, 170, 210, 221, 250, 306 - 317, 400, 404, 407, 409, 414, 469, 470, 495 - 498, 907
2121 006, 007, 063, 120, 911
2122 912, 914
2130 007, 008, 101, 108, 110 - 114, 140, 170, 180, 221, 250, 306 - 317, 400, 404, 409, 411, 414, 470, 495 - 498, 907
2131 007, 063, 120, 911
2132 912, 914
2140 005, 008, 101, 108, 110 - 114, 140, 162, 170, 210, 221, 250, 306 - 317, 400, 404, 409, 411, 469, 470, 495 - 498, 907
2141 005, 046, 063, 120, 911, 912
2142 912, 914
2145 046, 911
2146 046, 911, 912
2150 101, 108, 110 - 114, 140, 170, 180, 210, 221, 306 - 317, 400, 404, 409, 411, 414, 469, 470, 495 - 498, 907
2151 063, 911
2152 912, 914
2170 101, 108, 110 - 114, 140, 170, 180, 210, 221, 306 - 317, 400, 404, 409, 411, 414, 469, 470, 495 - 498, 907
2171 063, 120, 911
2172 912, 914
2180 101, 108, 110 - 114, 140, 162, 170, 180, 210, 250, 306 - 317, 400, 404, 409, 411, 414, 469, 495 - 498, 907
2181 063, 120, 911
2182 912, 914
2199 005, 911
2221 911
2222 911
2231 911
2232 911
2305 210, 250, 400
2310 210, 250, 400, 407, 412
2315 140, 210, 250, 400, 407, 412
2320 170, 210, 250, 400, 407, 412
2325 210, 250, 400, 407, 412
2330 210, 250, 400, 407, 412
2335 210, 250, 400
2340 115, 170, 210, 250, 258, 273, 400, 407, 469, 470, 525, 536
2342 115, 250, 400, 525, 536
2345 210, 250, 400
2350 170, 210, 250, 259, 274, 400, 407, 412
2355 210, 250, 400, 469, 470, 541, 542
2360 170, 210, 250, 400, 407, 412
2365 210, 250, 400
2370 210, 250, 400, 407, 412
2375 170, 495, 496
2380 108, 112, 140, 162, 210, 250, 400, 407
2385 108, 140, 162, 210, 250, 400, 407, 412
2390 210, 400, 407, 412
2395 108, 162, 210, 250, 400, 407, 412
2410 115, 170, 210, 236, 239, 250, 256, 469, 525, 536, 541
2420 103, 104, 115, 210, 250, 256, 469, 470
2500 210, 257, 272
2600 210, 250
2700 261, 276
2725 029
2750 076, 912, 914
2825 029
2850 076, 912, 914
2900 210, 250, 262, 277
2910 114, 250, 469, 541, 580, 585
2915 250, 469, 470, 541
3200 323, 324
3300 320, 321, 322
3500 704
3502 704
3875 004, 016, 018, 027, 911
3876 912, 914
4048 187, 702, 912
4049 187, 700, 701, 702, 911, 912
4110 100, 102, 108, 113, 417, 421, 424, 427, 470, 472, 512, 534
4116 914
4117 143, 144, 912, 914
4118 143, 144, 912, 914
4119 028, 143
4120 100 - 102, 140, 170, 171, 180, 210, 221, 302 - 317, 404, 411, 417, 421, 424, 469, 470, 480, 496, 498, 500, 501, 532, 544, 547, 6XX, 8XX, 906
4121 912, 914
4122 143, 144, 912, 914
4123 143, 144, 912, 914
4125 110 - 114, 210, 221, 400, 417
4126 912, 914
4127 143, 144, 912, 914
4128 143, 144, 912, 914
4130 100, 400, 427
4131 912, 914
4132 143, 144, 912, 914
4133 100 - 102, 143, 144, 912, 914
4150 028, 073, 912, 914
4152 028, 073
4160 074, 911
4205 400, 402
4210 100, 102, 107, 108, 113, 162, 402, 418, 425, 428, 469 - 471, 513, 535
4215 402, 506, 546
4220 100 - 102, 140, 155, 170 - 172, 180, 210, 221, 302 - 317, 404, 411, 422, 425, 469, 470, 481, 496, 498, 501, 532, 547, 6XX, 8XX, 906
4225 110 - 114, 210, 221, 400, 418, 906
4230 100, 400, 428
4251 100, 102, 113, 402
4252 100 - 102, 140, 210, 302 - 317, 400, 404, 411, 480, 501, 532, 547, 610, 611, 613, 623, 633, 653, 663, 683, 813, 833, 843, 853, 906
4253 100, 400
4254 162, 400
4255 110 - 113, 210, 221, 400, 906
4276 085
4420 101, 108, 140, 141, 142, 162, 170, 210, 277, 302 - 317, 400, 404, 411, 435, 436, 442, 458 - 460, 469, 470, 480, 481, 496, 498, 501, 507, 532, 547, 6XX, 8XX, 906
4425 110 - 112, 210, 221, 400, 906
312 313, 314, 400, 435, 436
141 400, 435, 436, 691, 692
4510 108, 162, 472
4520 162, 471
4521 108, 162, 471, 472
4610 312, 313, 314, 400, 496
4615 312, 313, 314, 400
4620 101, 140, 210, 306 - 314, 400, 404, 407, 409, 469, 470, 504, 532, 547
4625 210, 498
4626 210, 405
4701 400, 401, 516, 548
4702 400, 401, 516, 548
4703 400, 401, 516, 548
4704 400, 401, 516, 548
4710 170, 210, 257, 272, 312, 315, 437, 443, 470, 508, 533, 549
4720 210, 257, 272, 303, 304, 313, 316, 437, 469, 470, 508, 533, 549
4730 210, 257, 272, 314, 317, 437, 443, 469, 508, 533, 549
4740 437, 448
4750 261, 276, 400
4755 495, 496
4765 110 - 112, 114, 210, 400, 580, 585, 906
4801 115, 140, 501 - 507, 512, 513, 518, 520 - 526
4802 115, 140, 501 - 504, 506 - 508, 512 - 514, 518, 520 - 524, 526
4803 115, 508, 527
4805 514
4806 115, 500, 510, 529, 544, 590
4808 115, 515, 519
4810 236, 239, 400
4811 115, 402, 516, 570
4812 115, 402, 516, 570
4813 115, 402, 516, 570
4814 115, 402, 516, 570
4815 115
4816 115
4819 115
4900 435, 436, 446, 447
4910 485, 490
4950 162, 400
4960 400
4970 236, 239, 256, 400, 469, 470, 490, 501, 541, 542, 547
4971 155, 156, 210, 400
4975 469, 470, 541, 542
4980 320 - 324
4985 400, 469, 470, 541, 542
5029 005, 911, 912
5030 912, 914
5081 003, 911
5082 912, 914
5100 115, 518, 520 - 526, 532, 534 - 536, 542, 546, 547
5110 012, 911
5120 015, 017, 911
5130 014, 019, 911
5140 021, 911
5150 020, 911
5151 911
5152 187, 702, 912
5153 912
5154 187, 702, 912
5156 187, 702, 912
5157 912
5158 912
5160 072, 911
5165 072, 911
5200 115, 518, 520 - 527, 532, 533, 547, 549
5210 012, 911
5220 015, 017, 911
5230 014, 019, 911
5240 021, 911
5250 020, 911
5260 004, 016, 027, 911
5261 004, 911
5300 533
5301 115
5302 115, 250, 400, 469, 470
5305 115
5400 115, 529, 539, 544, 590
5511 063, 120, 911
5512 063, 120, 911, 912, 914
5513 063, 120, 911
5514 063, 120, 911
5515 063, 120, 911
5516 063, 120, 911
5517 063, 120, 911
5518 063, 120, 911
5519 063, 911
5520 063, 911
5521 063, 120, 911
5522 063, 120, 911
5523 063, 120, 911
5524 063, 120, 911
5610 034, 036, 912, 914
5611 912, 914
5620 070, 071, 703, 912, 914
5630 040, 912, 914
5631 912, 914
5640 032, 037, 065, 066, 912, 914
5641 912, 914
5644 911, 912, 914
5645 095, 096, 911, 912, 914
5646 911, 912, 914
5647 078, 911, 912, 914
5648 098, 099, 703, 911, 912, 914
5649 036, 095, 096
5650 033, 912, 914
5651 070, 071, 912, 914
5652 912, 914
5653 912, 914
5654 041, 703, 911, 912, 914
5655 041, 703, 911, 912, 914
5656 041, 703, 911, 912, 914
5657 041, 703, 911, 912, 914
5658 044, 911, 912, 914
5659 044, 911, 912, 914
5660 022, 912, 914
5661 036, 912, 914
5662 912, 914
5663 912, 914
5664 018
5665 703, 706, 708, 914
5666 036
5667 036
5668 036
5669 036, 911, 912, 914
5670 068, 069, 912, 914
5671 068, 069, 912, 914
5672 068, 069, 703, 912, 914
5673 044, 703, 911, 912, 914
5674 702, 911, 914
5675 702
5890 081
5891 081
5892 081
5893 081
5894 081
5895 081
5900 911
5901 006, 911
5902 912, 914
5903 912, 914
5998 912, 914
5999 912, 914
6001 108, 162, 471
6010 108, 400
6011 108, 400
6110 108, 142, 162, 610, 630, 640, 650, 660, 810, 820, 830, 840, 850
6111 108, 142, 162, 610, 630, 640, 650, 660, 810, 820, 830, 840, 850
6112 108, 142, 610, 630, 640, 650, 660, 670, 820, 830, 840, 850
6120 108, 142, 162, 611, 621, 631, 641, 651, 671, 681, 811, 821, 831, 841, 851, 871, 881
6121 108, 142, 162, 611, 621, 631, 641, 651, 671, 681, 811, 821, 831, 841, 851, 871, 881
6122 108, 142, 162, 611, 621, 631, 641, 651, 671, 681, 811, 821, 831, 841, 851, 871, 881
6130 108, 142, 612, 622, 632, 642, 652, 662, 682, 812, 832, 842, 872
6131 108, 142, 612, 622, 632, 642, 652, 662, 682, 812, 832, 842, 872
6132 108, 142, 612, 622, 632, 642, 652, 662, 682, 812, 832, 842, 872
6140 108, 142, 162, 613, 623, 633, 643, 653, 683, 813, 833, 843, 853
6141 108, 142, 162, 613, 623, 633, 643, 653, 683, 813, 833, 843, 853
6142 108, 142, 162, 613, 623, 633, 643, 653, 683, 813, 833, 843, 853
6150 108, 142, 614, 634, 644, 654, 664, 684, 834, 844, 854
6151 108, 142, 614, 634, 644, 654, 664, 684, 834, 844, 854
6152 108, 142, 614, 634, 644, 654, 664, 684, 834, 844, 854
6170 108, 142, 615, 635, 645, 815, 835
6171 108, 142, 615, 635, 645, 815, 835
6172 108, 142, 615, 635, 645, 815, 835
6180 108, 162, 616, 636, 646, 656, 676, 816, 846, 856
6181 108, 142, 616, 636, 646, 656, 676, 816, 846, 856
6182 108, 142, 616, 636, 646, 656, 676, 816, 846, 856
6190 162, 400
6195 400
6200 108, 162, 400, 460, 465
6201 162, 402
6310 108, 162, 170, 210, 258, 259, 273, 274, 407, 412, 435, 436, 441, 442, 469, 470, 505, 532, 536
6320 514
6330 108, 400, 469, 470
6400 170, 210, 312, 313, 314, 400, 435, 436, 442, 469, 470, 501, 532, 541, 542, 547
6510 108, 162, 691, 692
6520 141, 400, 469, 470, 501, 503, 504, 507, 514, 532, 533, 547, 549
6530 108, 162, 400
6540 108, 141, 162, 400, 501, 547
6545 108
6550 142, 162, 400, 6XX, 8XX
6560 108, 142, 162, 400, 6XX, 8XX
6565 400, 501
6570 108, 162, 306, 307, 308, 309, 310, 311, 404
6575 108, 162, 400
6580 108, 162, 441, 442, 446, 447
6590 443, 448
6600 108, 141, 162, 400, 490
6700 221, 400
6737 018, 911
6738 912, 914
6800 101, 140, 210, 306, 307, 308, 309, 310, 312, 313, 314, 400, 404, 405, 435, 469, 470, 503, 532, 547
6801 156, 400
6810 107, 108, 162, 400
6900 306, 307, 308, 309, 310, 311, 400, 401, 496
6901 308, 311, 400
6905 174, 400, 490
6907 173, 400, 490
6910 400, 510, 539
6920 400, 490
6950 400, 469, 470
6980 305
6985 303, 304
7001 110, 111, 112, 210, 221, 250, 400, 907
7002 115, 170, 210, 250, 312, 313, 314, 315, 317, 469, 470, 527, 533, 549
7003 210, 250
7004 115, 250, 496, 519, 538, 570
7005 115, 250, 548, 570
7006 115, 250, 548, 570
7007 115, 250, 548, 570
7008 115, 250, 548, 570
7009 210, 250, 498
7011 912, 914
7012 912, 914
7013 912, 914
7014 912, 914
7015 912, 914
7016 912, 914
7017 912, 914
7018 912, 914
7100 302, 303, 304, 305
7220 400
7500 906, 907
7610 210, 306, 309, 409, 414
7620 210, 307, 310, 409, 414
7649 210, 308, 311, 409, 414
7650 210, 308, 311, 409, 414
8231 067, 185, 911
8236 094, 185, 911, 912, 914
8305 064, 186, 911, 912, 914
8306 057, 186, 911
8322 011, 186, 911
8323 040, 186, 911
8331 067, 185, 911
8332 077, 186, 911
8335 097, 185, 911
8336 094, 185, 186, 911, 912
8343 094, 186, 911, 912, 914
8345 043, 911
8346 043, 911
8347 043, 911
8348 043, 911
8349 186, 702, 911
8351 046, 185, 911
8405 064, 186, 911
8406 057, 186, 911
8422 011, 186, 911
8423 040, 186, 911
8431 067, 185, 911
8432 077, 186, 911
8435 097, 185, 911
8436 094, 185, 186, 911, 912
8443 094, 186, 911, 912, 914
8445 043, 185, 911
8446 043, 185, 911
8447 043, 185, 911
8448 043, 185, 911
8449 186, 702, 911
8451 046, 185, 911
8531 911, 912
8536 094, 185, 911, 912, 914
8636 094, 185, 911, 912
8731 067, 185, 911, 912
8736 094, 185, 911, 912
9998 140, 162, 400, 402, 481

Forms

This table lists the forms used in the IRM.

Form Number Form Title
Form 23C (RRACS 006) Summary Record of Assessment/Assessment Certificate (RRACS Form)
SF 224 Statement of Transactions (Treasury Bureau of the Fiscal Service Form)
Form 813 Document Register
Form 813-A Recap of Document Registers
Form 1331 Notice of Adjustment
Form 2158 Credit Transfer Voucher (RRACS Report)
Form 2162 (RRACS 025) Summary of Assessment Certificates Issued (RRACS Report)
Form 2162 (RRACS 025A) Summary of Assessment Certificates Issued for Fiscal Year Ending (RRACS Report)
Form 2188 Voucher and Schedule of Overpayment and Overassessments
Form 2424 Account Adjustment Voucher
Form 3244 Payment Posting Voucher
Form 3245 Posting Voucher -Refund Cancellation or Repayment
Form 3809 Miscellaneous Adjustment Voucher
Form 4028 Service Center Control File Adjustment Record
Form 8166 RRACS Input Reconciliation Sheet

RRACS Menu Icons

RRACS consists of a set of modules. This table lists the RRACS module icons used in the IRM.

Icon Name Functionality
RRACS Production Menu The main folder that contains all the RRACS icons.
Assessment Main Menu Module used for service center assessments and abatements.
Client Manager Used to log in to RRACS. Note: A login must be performed prior to accessing any of the RRACS modules.
DBA Main Menu Module used to perform administrator level functions, most commonly to change the accounting month or reverse accounting journal entries.
HQ Reports Main Menu Module used to print all RRACS headquarters reports.
Journal Research Module used to retrieve previously entered journals.
Maintain Local Agency Location A utility that logs the user into a specific location (service center or headquarters).
MCCRACS A terminal emulator that allows direct access to the RACS IBM host mainframe. Runs using terminal commands. Most commonly used to change RACS password, transfer files, or to run SQL queries.
RACS Main Menu Module used to perform accounting entries and journals.
SPC Reports Main Menu Module used to print all RRACS service center reports.
Trial Balance Module used to display debit, credit, and net account balances for a given service center or headquarters.
Update User Workstation ID A security utility that updates current workstation and disconnects any other workstations that the user may be logged into.