3.17.50 Redesigned Revenue Accounting Control System (RRACS) Procedures

Manual Transmittal

September 10, 2019

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 data base is maintained at the Detroit Computing Center and consists of general ledger accounts and a variety of internal records used for balancing and reporting.

Material Changes

(1) SERP alert 19A0242, issued 08-08-2019, Organizational Name Change - The Custodial Systems and Analysis Section name has changed to Custodial Systems and (Headquarters) HQ Accounting effective July 2019.

(2) IRM 3.17.50.1, Program Scope and Objectives added to conform to the new internal control requirements described in IRM 1.11.2, Internal Revenue Manual (IRM) Process. Also, rearranged and updated existing IRM content to place information involving internal controls for the IRM under this subsection. .

(3) IPU 17U1091, issued 07-03-2017 was revalidated via IPU 18U0998 dated 06-27-2018 include the following IRM sections and Exhibits:

  1. IRM 3.17.50.6. Updated list of acronyms to include Return Preparer Misconduct no longer exists. Section is now Accounting Application Control Main Menu

  2. IRM 3.17.50.11.10. Updated Erroneous Refunds Section to include TOP Child Support Offset and Return Preparer Misconduct. Section no longer exists.

  3. IRM 3.17.50.14.1. Updated Account 1545 to include TOP Child Support Offset. Section is now Mainframe Reports.

  4. IRM 3.17.50.19.1.2. Updated table to add Month-End Reports 001,103, and 118. Section no longer exists.

  5. IRM 3.17.50.19.1.4. Added Report 157 Return Preparer Misconduct Erroneous Refund Report. Section no longer exists.

  6. Exhibit 3.17.50-2. Chart of Accounts added TOP Child Support Offset to Account 1545 and Account 1547 to the Chart of Accounts. Account 1545 is now Identity Theft write off. Account 1547 no longer exists

  7. Exhibit 3.17.50-3. RRACS Input Journal and Journal Numbers added RRACS Journals 172 and 173.

  8. Exhibit 3.17.50-4. Account Numbers and Associated Journals added accounts 1547 and 6907. Account 1547 and 6907 no longer exists

(4) IPU 17U1078, issued 06-28-2017 was revalidated via IPU 18U0998 dated 06-27-2018 include the following IRM sections:

  1. IRM 3.17.50.11.1. Updated reclass account 2340 with the correct Treasury Account Symbol 20X5432.7. Section is now Inventory - Acquisition.

  2. IRM 3.17.50.11.7. Updated account 2340 with the correct Treasury Account Symbol 20X5432.7. Section no longer exists.

  3. IRM 3.17.50.14.1. Updated account 2340 with the correct Treasury Account Symbol 20X5432.7. Section is now Mainframe Reports.

  4. IRM 3.17.50.14.4. Updated account 2340 with the correct Treasury Account Symbol 20X5432.7. Section no longer exists.

  5. IRM 3.17.50.14.5. Updated account 2340 with the correct Treasury Account Symbol from 20X6877 to 20X5432.7. Section no longer exists.

(5) IPU 17U0973, issued 06-07-2017 was revalidated via IPU 18U0998 dated 06-27-2018 includes the following IRM section:

  1. Exhibit 3.17.50-2. Chart of Accounts updated exhibit to include 00XX other accounts and PCA accounts 5511-5524.

(6) IRM 3.17.50.3.2. Chart of Accounts. Added Other Accounts - 00XX series to Exhibit 3.17.50-2, Chart of Accounts

(7) IRM 3.17.50.4.3.1. RRACS Security Accreditation and Authorization. Updated CFO RRACS roles and authorizations.

(8) IRM 3.17.50.5.16. Disaster Tax Relief Payments. Added windows 706, 707, 708 journal procedures, IRS and SGL accounts.

(9) IRM 3.17.50.5.17. Private Debt Collection. Added window 063 journal procedures, IRS and SGL accounts.

(10) IRM 3.17.50.5.18. State Innovation Waiver Program. Added window 702 journal procedures, IRS and SGL accounts.

(11) IRM 3.17.50.5.19. USSGL. Added windows 702, 912, 915, 916 journal procedures, IRS and SGL accounts.

(12) IRM 3.17.50.5.20. Corp AMT. Added windows 067, 915 journal procedures, IRS and SGL accounts.

Effect on Other Documents

IRM 3.17.50, dated February 25, 2015, is superseded.

Audience

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

Effective Date

(09-10-2019)

Charles A. Messing
Deputy Associate CFO for Custodial Financial Management

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: Deputy Associate CFO for Custodial Financial Management.

  4. Program Owner: Financial Management, Custodial Accounting Office.

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

  6. Primary Goals: To provide efficient work flow 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 data from all master file systems that includes revenue, refunds, unpaid assessments and frozen credits. CDDB also summarizes data traceable to specific revenue operations.

Authorities

  1. The authorities for this IRM include:

    1. 31 United States Code (USC) Chapter 11 -The Budget and Fiscal, Budget and Program Information

    2. 31 USC 3512 - Executive Agency Accounting and other Financial Reports and Plans

    3. 44 USC 3309 - Preservation of Claims of Government Until Settled in Government Accountability Office (GAO)

    4. 5 USC 552a - The Privacy Act of 1974

Responsibilities

  1. This section provides responsibilities for:

    1. CFO/deputy CFO

    2. associate CFO for Financial Management

    3. deputy ACFO for Custodial Financial Management

    4. director, Custodial Accounting Office

    5. chief, Custodial Systems and Analysis section

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

    7. CFO RACS Unit

CFO/Deputy CFO
  1. The CFO and deputy CFO are responsible for overseeing financial policy for the management and reporting of the custodial assets.

Associate CFO for Financial Management
  1. The associate CFO for Financial Management provides direction on financial management, ensures financial products are properly presented and maintained and ensures financial systems are compliant with federal standards.

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

Director, Custodial Accounting Office
  1. The director, Custodial Accounting Office is responsible for ensuring proper accounting and timely reporting of IRS custodial activities, developing and issuing custodial revenue policy for custodial accounting operations and financial reporting.

Chief, Custodial Systems and Analysis Section
  1. The chief, Custodial Systems and Analysis is responsible for ensuring business requirements are developed and implemented for custodial systems and coordinating revenue accounting activities, which focuses on CFO headquarters and CFO RACS Unit’s accounting transactions and reconciliations.

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 campus.

    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 campus 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 campuses.

    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, 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 Online 5081 process:

    1. RRACS users apply to receive a User ID and password on the Online 5081 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 U.S. 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, Electronic Federal Tax Payment System (EFTPS).

    • Cashlink/ Collections Information Repository (CIR) - Calculates cumulative CARS amounts against RRAC calculated amounts to reconcile deposit difference 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 BFS.

    • 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 CARS/RACS Reconciliation FY CUMULATIVE reporst to verify if 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 campus.

    • 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. CFO RACS Unit 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
    FMS Financial Management Service (Renamed Bureau of the Fiscal Service)
    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
    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:

    1. IRM 3.17.63, Redesigned Revenue Accounting Control System

    2. IRM 1.34.1, Definitions and Acronyms

    3. IRM 10.8.2, IT Security Roles and Responsibilities

    4. IRM 3.17.79, Accounting Refund Transactions

    5. Publication 6209, IRS Processing Codes and Information

    6. The US Government Accountability Office Principles of Federal Appropriations Law (Red Book)

    7. The US Government Accountability Office Generally Accepted Government Auditing Standards (Yellow Book)

    8. Section 508 of the Rehabilitation Act (29 U.S.C. 794d) as amended by the Workforce Investment Act of 1998

    9. Federal Information Security Management Act (FISMA)

Database Administrators (DBAs)

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

  2. The database administrator and the alternate database administrator(s) for each campus are responsible for:

    1. Exercising extreme caution when changing database information.

    2. Correcting records containing identification and status errors.

    3. Ensuring the balance and the 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 campus accounting transactions by analyzing batched or 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 a new month. Reviewing the specific database lists for invalid entries, modifications, and reversals, and initiating corrective action when necessary. The database lists are: 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 GOALS II DT/DV 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 database 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 RRACS Main Menu 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 in order to obtain a specific action. Each journal input page begins with "Required Information" which indicates:

    1. The specific RRACS Main Menu option;

    2. The corresponding Sub Menu option; and

    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
    Journals 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. 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/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. A complete chart of accounts is attached. See Exhibit 3.17.50-3, RRACS Input Journals and Exhibit 3.17.50-3, Journal Numbers.

RRACS 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 login procedure to the RRACS system. The system will display a variety of module choices after login. Select the RRACS Main Menu module to journal transactions. The RRACS Main Menu journal will appear with the nine sub menus that may be selected by the user.

  2. The RRACS 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 RRACS 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. A listing of the RRACS journal numbers along with the journal names follows in the appendices. See Exhibit 3.17.50-4, Account Numbers and Associated Journals.

      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 insure 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 then 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 RRACS Sub Menu has items listed in the record area followed by an ellipse (...) indicate 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 ddebt 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. The RRACS has consistency and validity checks to assure that documents 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 document will be accepted by 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. Create RRACS Bathe Reports

    3. Assessment Reports Main Menu

    4. File Upload Menu

    5. Create RRACS HQ Reports

    6. Journal Research

    7. Maintain RRACS Lockout

    8. RRACS Main Menu

    9. SGL journal Research

    10. Display Trial Balance

    11. Account Periods by 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 Online 5081 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 Local Area Network (LAN) on the file server.

    4. Another level of security is provided by the use of 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 selected SERVER programs.

    3. Can only access their assigned service centers.

    4. Has access to CFO RACS unit reports menu.

  2. CFO Technician:

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

    2. Has access to selected SERVER programs.

    3. Can access all service centers.

    4. Has access to CFO RACS Unit Reports Menu and HQ Reports Menu.

  3. 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 only access their assigned service center.

    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.

  4. 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. Can only access all service centers.

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

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

    7. Has access to RRACS maintain lockout to lockout users for any and 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 has access to SGL journal research functions.

  5. 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.

  6. CFO Headquarters Analyst:

    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 menus.

  7. 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 - Plan of Action and Milestones (POAM) Access Control Policy
  1. RRACS now features POAM - 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 10.8.1.4.1.9, 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 Online 5081, 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 Online 5081.

  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 in order 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 Online 5081, 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 SA 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 and Form 3813 (journal #501).

    1. 4120 Debit RRACS Suspense for Master File, BMF

    2. 4220 Debit SPC Suspense for Master File, IMF

    3. 4252 Debit SPC Suspense for Master File-Individual Retirement Account File (IRAF)

    4. 4970 Debit Unapplied Refund Reversal

    5. 6400 Debit MISC Revenue Collections

    6. 6520 Debit Refund of Tax and Interest, NMF

    7. 6540 Debit Small Debits and Credits Cleared

    8. 6565 Debit Refund Cancel Credit Allowed

    9. 4801 Credit Approved Voucher Payable, Principal

    10. 4802 Credit Approved Voucher Payable, Interest

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

    1. 1314 Debit NMF Tax Straddles

    2. 1321 Debit NMF Notice

    3. 1322 Debit NMF Taxpayer Delinquent Account (TDA)

    4. 1324 Debit NMF TDA Deferral

    5. 1360 Debit NMF Installment Agreement

    6. 1371 Debit NMF Offer-in-Compormise (OIC)

    7. 1389 Debit NMF Suspense

    8. 1830 Debit NMF Account Receivable, Inactive

    9. 4420 Debit SPC Suspense for NMF

    10. 6520 Debit Refund of Tax and Interest, NMF

    11. 4801 Credit Approved Voucher Payable, Principal

    12. 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 Commonwealth of the Northern Mariana Islands (CNMI) Cover Over Refunds
    4701 Debit Liability for Northern Mariana Islands
    4811 Credit Approved Voucher Payable Northern Mariana Islands
    Valid Accounts for Virgin Islands Cover Over Refunds
    4702 Debit Liability for Virgin Islands
    4812 Credit Approved Voucher Payable Virgin Islands
    Valid Accounts for Guam Cover Over Refunds
    4703 Debit Liability for Guam
    4813 Credit Approved Voucher Payable Guam
    Valid Accounts for American Samoa Cover over Refunds
    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
    Journals Prompt Description / Action Select or Enter
    RRACS 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. 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/Delete Button
    Maintain Transaction Journal   Highlight/Select Application from the Possible Source journal. From the Action Bar. 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 3.17.50.3.14, Net Tax Refund Report (NTRR), 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).

    1. 6520 Debit Refund of Tax and Interest-NMF

    2. 6800 Debit Excess Collection

    3. 4801 Credit Approved Vouchers Payable Principal

    4. 4802 Credit Approved Vouchers Payable Interest

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

    1. 4620 Debit Unidentified Remittances

    2. 4801 Credit Approved Voucher Payable, Principal

    3. 6520 Debit Refund of Tax and Interest, NMF

    4. 4802 Credit Approved Voucher Payable, Interest

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

    Journal 504 Procedures
    Journals Prompt Description / Action Select or Enter
    RRACS 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. 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 3.17.50.3.14 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).

    • 6310 Debit MISC Fees

    • 4801 Credit Approved Vouchers Payable Principal

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

    • 4120 Debit SC suspense for master file BMF

    • 4806 Credit Approved Voucher payable MISC Revenue

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

    • 6910 Debit Adj or Correction of MISC Revenue

    • 4806 Credit Approved Voucher Payable MISC Revenue

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

    Journal 510 Procedures
    Journals Prompt Description / Action Select or Enter
    RRACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Photocopy,MISC Revenue, orArbitrage Refunds Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. 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).

    1. 4110 Debit ECC Suspense for Master File - BMF

    2. 4210 Debit ECC Suspense for Master File - IMF

    3. 4215 Debit CADE ECC Suspense

    4. 4801 Credit Approved Vouchers Payable Principal

    5. 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).

    1. 6320 Debit Off Shore Oil Account

    2. 6520 Debit Refund of Tax & Interest - NMF

    3. 4805 Credit Approved Vouchers Payable, Oil Spill

    4. 4802 Credit Approved Vouchers Payable, Interest

User Fee Refund

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

    Journal 514 Procedures
    Journals Prompt Description / Action Select or Enter
    RRACS 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. 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).

    • 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
    Journals Prompt Description / Action Select or Enter
    RRACS 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. 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 journal. From the Action Bar. 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).

    1. 4710 Debit Offers-In-Compromise

    2. 4720 Debit Sales of Seized Property

    3. 4730 Debit Miscellaneous Deposit Funds

    4. 6520 Debit Refund of Tax and Interest, NMF

    5. 4802 Credit Approved Vouchers Payable, Interest

    6. 4803 Credit Approved Vouchers Payable, Deposit Fund

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

    Journal 508 Procedures
    Journals Prompt Description / Action Select or Enter
    RRACS 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. 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/Delete Button
    Maintain Transaction Journal   Highlight/Select your next transaction from the Possible Source journal from the Action Bar. Action and then Add
    Maintain Source Journal Deposit Fund ID # Enter the Deposit Fund identification number. Tab Button
    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 3.17.50.3.14, 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).

    1. 5100 Debit Disbursements, Principal (20X0903)

    2. 5200 Debit Disbursements, Interest (20X0904)

    3. 4120 Credit SPC Suspense - BMF

    4. 4220 Credit SPC Suspense - IMF

    5. 4252 Credit SPC Suspense - IRAF

    6. 4420 Credit SPC Suspense - NMF

    7. 4620 Credit Unidentified Remittance

    8. 4970 Credit Unapplied Refund Reversal

    9. 6310 Credit Miscellaneous Fee

    10. 6400 Credit MISC Revenue Collections

    11. 6520 Credit Refund Tax & Interest - NMF

    12. 6800 Credit Excess Collections

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

    Journal 532 Procedures
    Journals Prompt Description / Action Select or Enter
    RRACS 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. 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/Delete Button
    Maintain Transaction Journal   Highlight/Select Application from Possible Source journals. From the Action Bar. Action and 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/Delete Button

    Note:

    See separate table in IRM 3.17.50.3.14, 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).

    1. 5200 Debit Disbursements, Interest (20X0904)

    2. 5300 Debit Disbursement, Deposit Fund (20X6879.09)

    3. 4710 Credit Offers-In-Compromise

    4. 4720 Credit Sales of Seized Property

    5. 4730 Credit Miscellaneous Deposit Funds

    6. 6520 Credit Refund of Tax and Interest-NMF

    7. 7002 Debit Disbursement, Deposit Fund (20X6879.09)

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

    Journal 533 Procedures
    Journals Prompt Description / Action Select or Enter
    RRACS 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. Apply
    RRACS 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/Delete Button
    Maintain Transaction Journal   Highlight/Select the next transaction from the Possible Source journal. From the Action Bar. 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 3.17.50.3.14, 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).

    1. 5100 Debit Disbursements, Principal (20X0903)

    2. 4110 Credit ECC Suspense - BMF

    3. 4210 Credit ECC Suspense - IMF

    4. 4215 Credit CADE ECC Suspense

Photocopy Refund Cancellations
  1. These are the valid accounts for photocopy cancellations (journal #536).

    1. 2340 Debit Photo Copy Fee (20X5432.2)

    2. 5100 Debit Disbursements, Principal (20X0903)

    3. 2410 Credit Refund Repay Principal (20X0903)

    4. 6310 Credit MISC Fees

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

    • 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).

    • 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).

    • 5400 Debit Disbursements, MISC Revenue (20X1807)

    • 6910 Credit Adj or Correction of MISC Revenue

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

    • 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).

    • 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).

    • 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).

    1. 7005 Debit Northern Mariana Islands (20x6737)

    2. 4701 Credit Liability for Cover Over - CNMI

    3. 7006 Debit Virginia Islands (20x6738)

    4. 4702 Credit Liability for Cover Over - VI

    5. 7007 Debit Guam (20x6740)

    6. 4703 Credit Liability for Cover Over - Guam

    7. 7008 Debit Samoa (20x6741)

    8. 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).

    1. 2600 Debit Oil Spill Receipts (20X8185)

    2. 5200 Debit Disbursements, Interest (20X0904)

    3. 6320 Credit Off Shore Oil Accounts

    4. 6520 Credit Refund of Tax & Interest - NMF

  2. Journal 540 Procedure
    Journals Prompt Description / Action Select or Enter
    RRACS 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. 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/Delete Button
    Maintain Transaction Journal   Highlight/select Informant Reward from possible source journals. From the Action Bar. . . Action/Add
    Maintain Source Journal Prepare Date Enter the date in MM-DD-YYYY format. Enter or Add
    Review input data. If correct, select... OK Button
    Repeat if additional case, or select... Cancel

    Note:

    See separate table in IRM 3.17.50.3.14, 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):

  2. Debtor Master File (DMF) IPAC (reversal accounts are opposite)

    • 2910 Debit IPAC Receipt (20F3885.11)

    • 1550 Credit Injured Spouse Claims Allowed-Rec

  3. DMF Reclass (Required) (reversal accounts are opposite)

    • 2410 Debit Refund Repay Principal (20X0903)

    • 2910 Credit IPAC Receipt (20F3885.11)

  4. IPACR Refund Reversal (reversal accounts are opposite)

    • 2910 Debit IPAC Receipt (20F3885.11)

    • 4970 Credit Unapplied Refund Reversals

  5. IPAC Department of Justice (DOJ) (reversal accounts are opposite)

    • 2915 Debit DOJ Receipt (20F3844)

    • 4975 Credit Liability, DOJ Receipts

  6. IPACR Suspense (reversal accounts are opposite)

    • 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 IPACD (Journal 542):

  2. Principal (reversal accounts are opposite)

    • 4970 Debit Unapplied Refund Reversal

    • 5100 Credit Disbursement, Principal (20X0903)

  3. Liability, DOJ Receipt (reversal accounts are opposite)

    • 4975 Debit Liability, DOJ Receipts

    • 5100 Credit Disbursement, Principal (20X0903)

  4. IPAC Suspense (reversal accounts are opposite)

    • 4985 Debit IPACR Suspense

    • 5100 Credit Disbursement, Principal (20X0903)

  5. This table describes the steps required to complete journal #542.

    Journal 542 Procedure
    Journals Prompt Description / Action Select or Enter
    RRACS 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. 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/Delete Button
    Maintain Transaction Journal   Highlight/select DMF Reclass from possible source journals, the next transaction (IPAC receipts only). From the Action Bar. Action/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).

    • 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).

    • 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
    Journals Prompt Description / Action Select or Enter
    RRACS 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. 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. (1) These are the valid accounts for IPACD Miscellaneous (Journal #547).

    1. 4120 Debit SPC Suspense for Master File-BMF

    2. 4220 Debit SPC Suspense for Master File-IMF

    3. 4252 Debit SPC Suspense for Master File-IRAF

    4. 4420 Debit SPC Suspense for NMF

    5. 4620 Debit Unidentified Remittances

    6. 4970 Debit Unapplied Refund Reversals

    7. 6400 Debit Miscellaneous Revenue Collections

    8. 6520 Debit Refund of Tax and Interest-NMF

    9. 6540 Debit Small Debits and Credits Cleared

    10. 6800 Debit Excess Collection

    11. 5100 Credit Disbursements, Principal (20X0903)

    12. 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).

    1. 4710 Debit Offers-In-Compromise

    2. 4720 Debit Sales of Seized Property

    3. 4730 Debit Miscellaneous Deposit Funds

    4. 6520 Debit Refund of Tax and Interest-NMF

    5. 5200 Credit Disbursements, Interest (20X0904)

    6. 7002 Credit Disbursements Fund Reciept(20X6879.09)

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

    • 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).

    • 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).

    1. 2410 Debit Refund Repay Principal (20X0903)

    2. 6330 Debit Debtor Master File Offsets

    3. 2910 Credit IPACR Receipt (20F3885.11)

    4. 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).

    1. 6320 Debit Offshore Oil Account

    2. 6520 Debit Refund of Tax and Interest-NMF

    3. 2600 Credit Oil Spill Receipts (20X8185)

    4. 5200 Credit Disbursements, Interest (20X0904)

    Journal 560 Procedure
    Journals Prompt Description / Action Select or Enter
    RRACS 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. 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"Possible Source Journal" 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 journal" From the Action Bar, select... Action and 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 3.17.50.3.14, Net Tax Refund Report (NTRR) Line Data Table, for "NTRR Line Data" input.

    For ALL journals ontinue with
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... the Edit or Delete Button
    Maintain Transaction Jurnal 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).

    1. 4801 Debit Approved Vouchers Payable Principal

    2. 5100 Credit Disbursements, Principal (20X0903)

    3. 4802 Debit Approved Vouchers Payable Interest

    4. 5200 Credit Disbursements, Interest (20X0904)

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

    • 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).

    1. 4801 Debit Approved Vouchers Payable Principal

    2. 5100 Credit Disbursements, Principal (20X0903)

    3. 4802 Debit Approved Vouchers Payable Interest

    4. 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).

    1. 4801 Debit Approved Vouchers Payable Principal

    2. 5100 Credit Disbursements, Principal (20X0903)

    3. 4802 Debit Approved Vouchers Payable Interest

    4. 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).

    1. 4801 Debit Approved Vouchers Payable Principal

    2. 5100 Credit Disbursements, Principal (20X0903)

    3. 4802 Debit Approved Vouchers Payable Interest

    4. 5200 Credit Disbursements, Interest (20X0904)

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

    1. 4801 Debit Approved Vouchers Payable Principal

    2. 5100 Credit Disbursements, Principal (20X0903)

    3. 4802 Debit Approved Vouchers Payable Interest

    4. 5200 Credit Disbursements, Interest (20X0904)

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

    1. 4801 Debit Approved Vouchers Payable Principal

    2. 5100 Credit Disbursements, Principal (20X0903)

    3. 4802 Debit Approved Vouchers Payable Interest

    4. 5200 Credit Disbursements, Interest (20X0904)

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

    1. 4801 Debit Approved Vouchers Payable Principal

    2. 5302 Credit Photo Copy PrYr Refunds (20X5432)

    3. 2410 Debit Photo Copy CrYr Refunds (20X0903)

    4. 2340 Credit Photo Copy CrYr Refunds (20X5432.7)

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

    1. 4801 Debit Approved Vouchers Payable Principal

    2. 5100 Credit Disbursements, Principal (20X0903)

    3. 4802 Debit Approved Vouchers Payable Interest

    4. 5200 Credit Disbursements, Interest (20X0904)

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

    1. 4803 Debit Approved Vouchers Payable, Deposit Fund

    2. 7002 Credit Deposit Funds (20X6879.09)

    3. 4802 Debit Approved Vouchers Payable Interest

    4. 5200 Credit Disbursements, Interest (20X0904)

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

    • 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).

    • 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).

    1. 4805 Debit Approved Vouchers Payable, Oil Spill

    2. 2600 Credit Oil Spill Receipt (20X8185)

    3. 4802 Debit Approved Vouchers Payable Interest

    4. 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 (Journal #570)
    Valid Accounts for Commonwealth of the Northern Mariana Islands (CNMI) Confirmation Cover over Refunds
    4811 Debit Approved Voucher Payable Northern Mariana Islands
    7005 Credit Disbursement, CNMI (20X6737)
    Valid Accounts for Virgin Islands (VI) Confirmation Cover over Refunds
    4812 Debit Approved Voucher Payable Virgin Islands
    7006 Credit Disbursement, VI (20X6738)
    Valid Accounts for Guam Confirmation Cover over Refunds
    4813 Debit Approved Voucher Payable Guam
    7007 Credit Disbursement, Guam (20X6740)
    Valid Accounts for American Samoa Confirmation Cover over Refunds
    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).

    • 4806 Debit Approved Vouchers Payable MISC Revenue

    • 5400 Credit Disbursement, MISC Revenue (20X1807)

    Journal 590 Procedure
    Journals Prompt Description / Action Select or Enter
    RRACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Account Period Accept the highlighted current month or select the future month. 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/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
    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)
    Journal 570 Procedure
    Journals Prompt Description / Action Select or Enter
    RRACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Account Period Accept the highlighted current month or select the future month. Tab Key
    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 withe 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/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
    Journals Prompt Description / Action Select or Enter
    Maintain Transaction Journal Possible Source Journals Highlight/Select "NTRR Line Data" from the Possible Source journal box. From the Action Bar. Action and 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. Cancel Button
    Maintain Source Journal   Review input data. If correct, select... OK Button
    If information is not correct... Edit/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

Disaster Tax Relief Payments

  1. Disaster Tax Relief Payments (Windows 706, 707 or 708) use the following IRS and SGL accounts.

    1. IRS and SGL Accounts:

    IRS Accounts - Disaster Tax Relief IRS Account Name
    0059 Disaster Rel Tax Relief, Warrant
    0159 Disaster Related Tax Relief
    0259 Disaster Rel Tax Relief, Surp Warr
    0459 Disaster Tax Relief, Sequestration
    5665 HQ Expense, Disaster Tax Relief
    SGL Accounts - Disaster Tax Relief SGL Account Name
    4610000700 Allot-Real Resources PR
    4610000800 Allot-Real Resources VI
    4902000700 Del Orders Oblig Paid PR
    4902000800 Del Orders Oblig Paid VI
    Journal 706 Procedure
    Journals Prompt Description/Action Select or Enter
    RRACS Main Menu   Highlight/select Warrants/Suppl Warrants Apply
    Revenue Accounting Control System Sub Menu Record Highlight/select Disaster Relief Click apply after selecting the record field AND account period
    Account Period Accept the highlighted current month or the future month
    Maintain Source Journal (Post #706 window displays top right) Document # Type Warrant Info (example: PR Warrant I) Tab key
    Prepare Date Enter the date in MM-DD-YYYY format Click add
    Maintain Journal Entry   Select preferred description to journalize Tab key
    Amount Enter the amount for the entry OK button
      Repeat if second entry is needed, or select... Cancel button
    Maintain Source Journal   Review input data. If correct, select... OK button
    Maintain Transaction Window Message Select message to input a brief description of entry OK button
    Post Review input data. If correct.... Post button
    Journal 707 Procedure
    Journals Prompt Description/Action Select or Enter
    RRACS Main Menu   Highlight/Select Surplus Warrants Apply
    Revenue Accounting Control System Sub Menu Record Highlight/Select Disaster Relief Surp Warr Click apply after selecting the record field AND account period
    Account Period Accept the highlighted current month or the future month
    Maintain Source Journal (Post #707 window displays top right) Document # Type Warrant info (example PR Surp War 1) Tab key
    Prepare Date Enter the date in MM-DD-YYYY format Click Add
    Maintain Journal Entry   Select preferred description to journalize Tab key
    Amount Enter the amount for the entry OK button
      Repeat if second entry is needed, or select.. Cancel button
    Maintain Source Journal   Review input data OK button
    Maintain Transaction Window Message Select message to input a brief description of entry OK button
    Post Review Input Data. If correct.... Post button
    Journal 708 Procedure
    Journals Prompt Description/Action Select or Enter
    RRACS Main Menu   Highlight/select Other Apply
    Revenue Accounting Control System Sub Menu Record Highlight/select Disaster Relief Trans Click apply after selecting the record field AND account period
    Account Period Accept the highlighted month or the future month
    Maintain Source Journal (Post #708 window displays top right) Document # Type Disaster Relief Trans Info (example: VI Trans 1) Tab key
    Prepare Date Enter the date in MM-DD-YYYY Click add
    Maintain Journal Entry   Select preferred description to journalize Tab key
    Amount Enter the amount for the entry Ok button
      Repeat if second entry is needed or select... Cancel button
    Maintain Source Journal   Review input data. If correct, select... Ok button
    Maintain Transaction Window Message Select message to input a brief description of entry Ok button
    Post Review input data. If correct... Post button

Private Debt Collection

  1. Private Debt Collection (PDC) (Window 063) transactions use the following IRS accounts.

    1. IRS Accounts:

    IRS Accounts - Private Debt Collection IRS Account Name
    5511 HQ Expense, PCA Fund Ind
    5512 PCA Spec Comp Pers Rec Ind
    5513 HQ Expense PCA Fund Withholding
    5514 PCA Spec Comp Pers Rec Withhold
    5515 HQ Expense PCA Fund Corporate
    5516 PCA Spec Comp Pers Rec Corp
    5517 HQ Expense PCA Fund Excise
    5518 PCA Spec Comp Pers Rec Excise
    5519 HQ Expense PCA Fund Estate & Gift
    5520 PCA Spec Comp Pers Rec Estate Gift
    5521 HQ Expense PCA Fund Railroad
    5522 PCA Spec Comp Pers Rec RR
    5523 HQ Expense PCA Fund FUTA
    5524 PCA Spec Comp Pers Rec FUTA
    Journal 063 Procedure
    Journals Prompt Description/Action Select or Enter
    RRACS Main Menu   Highlight/select Other Apply
    Revenue Accounting Control System Sub Menu Record Highlight/Select Private Coll Agency (PCA) Click apply after selecting the record field AND account period
    Account Period Accept the highlighted month or the future month  
    Maintain Source Journal (Post #063 window displays top right) Document # Type Private Collection Info (example: Priv Coll 1) Tab key
    Prepare Date Enter the date in MM-DD-YYYY Click add
    Maintain Journal Entry   Select preferred description to journalize Tab key
    Amount Enter the amount for the entry Ok button
      Repeat if second entry is needed, or select .... Cancel button
    Maintain Source Journal   Review input data. If correct, select.. Ok button
    Maintain Transaction Window Message Select message to input a brief description of entry Ok button
    Post Review input data. If correct... Post button

State Innovation Waiver Program

  1. State Innovation Waiver Program (Window #702) transactions use the following IRS accounts.

    1. IRS Accounts and SGL Accounts:

    IRS Accounts - State Innovation Waiver Program IRS Account Name
    0452 State Innovation Sequester Parent
    0747 State Innov 0949 Trans Par
    0751 State Innov Transfer Parent
    0847 State Innov 0949 Trans Child HQ
    0851 State Innov Transfer Child
    0852 HQ State Innov 0951 Child Oblig
    0853 HQ State Innov 0951 Child Adv
    0854 HQ State Innov 0951 Child Exp
    0856 HQ State Innov 0949 Child Oblig
    0857 HQ State Innov 0949 Child Adv
    0858 HQ State Innov 0949 Child Exp
    0975 HQ, State Innovation Disb
    1051 State Innovation Sequester Child
    1075 HQ, State Innovation
    5151 State Innovation Sequester Payment
    5152 HQ Undelivered Orders UP 0951 Child
    5153 HQ Undelivered Orders ADV 0951 Child
    5154 HQ Undelivered Orders Paid 0951 Child
    5156 HQ Undelivered Orders UP 0949 Child
    5157 HQ Undelivered Orders ADV 0949 Child
    5158 HQ Undelivered Orders Paid 0949 Child
    5674 State Innovation Sequester HQ Disb
    5675 HQ State Innov Seq Disb
    SGL Accounts - State Innovation Waiver Program SGL Account Name
    1410000000 Advance and Payments
    4610000200 Allot, Realizd Res St Inv
    4801000200 Undl OrdrsOblgUnpd St Inv
    4802000200 Undl Ordr,Obl Ppd St Inv
    Journal 702 Procedure
    Journals Prompt Description/Action Select or Enter
    RRACS Main Menu   Highlight/select other Apply
    Revenue Accounting Control System Sub Menu Record Highlight/select PTC Transactions Click apply after selecting the record AND account period
    Account Period Accept the highlighted month or the future month
    Maintain Source Journal     Cancel button
    Note: Cancel button selected because although the window shows POST# 702 - this is PTC Transactions, the left side of the window beside ADD shows Prem Tax Cr, Transfer
    Maintain Transaction Window Possible Source Journals Select CMSPTC Manual Batch Input Click Action and then click Add
    Note: Window now shows ADD - CMSPTC Manual Batch Input and POST# 702 PTC Transactions.
    Maintain Source Journal Document # Type CMSPTC info (example: CMSPTC 1) Tab key
    Prepare Date Enter the date in MM-DD-YYYY Tab key
    Cycle Select appropriate cycle for entry Click add
    Maintain Journal Entry   Select preferred description to journalize Tab key
    Amount Enter the amount for the entry Ok button
      Repeat if second entry is needed or select.... Cancel button
    Maintain Source Journal   Review input data. If correct, select... Ok button
    Maintain Transaction Window Message Select message to input a brief description of entry Ok button
    Post Review input data. If correct.... Post button

USSGL

  1. USSGL (Windows 702, 912, 915 and 916) transactions use the following IRS and SGL accounts.

    1. IRS and SGL accounts:

    IRS Accounts - USSGL Accounts IRS Account Name
    0908 Child Downward Adjustment PTC
    0909 Child Upward Adjustment PTC
    0910 Child Downward Adjustment CSR
    0911 Child Upward Adjustment CSR
    0912 Child Downward Adjustment BHP/PTC
    0914 Child Upward Adjustment BHP/PTC
    0915 Child Downward Adjustment BHP/CSR
    0916 Child Upward Adjustment BHP/CSR
    0976 Child Del Orders Oblig Unpaid PTC
    0977 Child Del Orders Oblig Unpaid CSR
    0978 Child Del Orders Oblig Unpaid BHP/PTC
    0979 Child Del Orders Oblig Unpaid BHP/CSR
    SGL Accounts - USSGL Accounts SGL Account Name
    4972000100 Downward Adj - Child PTC
    4982000100 Upward Adj - Child PTC
    4972005100 Downward Adj - Child CSR
    4982005100 Upward Adj - Child CSR
    4901000100 Order Ob Unpd Child PTC
    4901005100 Order Unpaid Child CSR
    Journal 702 Procedure
    RRACS Main Menu   Highlight/select other Apply
    Revenue Accounting Control System Sub Menu Record Highlight/select PTC Transactions Click apply after selecting the record AND account period
    Account Period Accept the highlighted month or the future month
    Maintain Source Journal     Cancel button
    Note: Cancel button selected because although the window shows POST #702 - this is PTC Transactions, the left side of the window beside ADD shows Prem Tax Cr, Transfer
    Maintain Transaction Window Possible Source journals Select CMSPTC Manual Batch Input Click Action and then click Add
    Note: Window now shows ADD - CMSPTC Manual Batch Input and POST #702 PTC Transactions.
    Maintain Source Journal Document # Type CMSPTC info (example: CMSPTC 1) Tab key
    Prepare Date Enter the date in MM-DD-YYYY Tab key
    Cycle Select appropriate cycle for entry Click add
    Maintain Journal Entry   Select preferred description to journalize Tab key
    Amount Enter the amount for the entry Ok button
      Repeat if second entry is needed or select.... Cancel button
    Maintain Source Jjournal   Review input data. If correct, select... Ok button
    Maintain Transaction Window Message Select message to input a brief description of entry Ok button
    Post Review input data. If correct.... Post button
    Journal 912 Procedure
    Journals Prompt Description/Action Select or Enter
    DBA Main Menu   Select HQ Super WIndows Select Non SF224 Super Window
    Note: This is for the credit side of the entry
          Cancel button
    Maintain Transaction Window Possible Source Journals Select Non-SF224 Credit Click Action and then click Add
    Maintain Source Journal Document # Type Non SF224 info (example: Non SF224 CR) Tab key
    Prepare Date Enter the date in MM-DD-YYYY Tab key
        Click add
    Maintain Journal Entry   Select preferred description to journalize Tab key
    Amount Enter the amount for the entry Ok button
      Repeat if second entry is needed or select.... Cancel button
        Ok button
    Note: This is for the debit side of the entry
    Maintain Transaction Window Possible Source Journals Select Non-SF224 Debit Click Action and then click Add
    Maintain Source Journal Document # Type Non SF224 info (example: Non SF224) Tab key
    Prepare Date Enter the date in MM-DD-YYYY Tab key
        Click add
    Maintain Journal Entry   Select preferred description to journalize Tab key
    Amount Enter the amount for the entry Ok button
      Repeat if second entry is needed or select.... Cancel button
        Ok button
    Maintain Transaction Window Message Select message to input a brief description of entry Ok button
    Post Review input data. If correct.... Post button
    Journal 915 Procedure
    Journals Prompt Description/Action Select or Enter
    DBA Main Menu   Select HQ Super Windows Select SGL Only
    Maintain SGL Only Transactions TAS Symbol Select 7520X0949.005 (this is the TAS associated with the SGL only entry) Tab key
    Debit SGL Select preferred debit SGL Tab key
    Credit SGL Select preferred credit SGL Tab key
    Amount Enter the amount for this entry Click add
    Entered Changes Review input data . Tab key
    Message Select message to input a brief description of entry Post
    Journal 916 Procedure
    Journals Prompt Description/Action Select or Enter
    DBA Main Menu   Select HQ Super Windows Select SGL Only
    Maintain SGL Only Transactions   Select Period Select Period 13
    TAS Symbol Select 7520X0949.005 (this is the TAS associated with the SGL only entry) Tab key
    Debit SGL Select preferred debit SGL Tab key
    Credit SGL Select preferred credit SGL Tab key
    Amount Enter the amount for this entry Click add
    Entered Changes Review input data . Tab key
    Message Select message to input a brief description of entry Post

Corp AMT

  1. Corp AMT (Windows 067 and 915) transactions use the following IRS and SGL accounts.

    1. IRS and SGL Accounts:

    IRS Accounts - Corporate AMT IRS Account Name
    0831 HQ Disb Corp AMT, TY2018 & Futur
    8231 Corp AMT, TY2018 & Futur CrElec
    8531 Corp AMT, TY2018 & Futur Offset
    SGL Accounts - Corporate AMT SGL Account Name
    4902000900 Del Orders Oblig Paid NCA
    4620000900 Unoblig Fnds Ex Appor NCA
    4201000900 Tot Actual Resrc Coll NCA
    Journal 067 Procedure
    Journals Prompt Description/Action Select or Enter
    RRACS Main Menu   Highlight/select Other Apply
    Revenue Accounting Control System Sub Menu Record Highlight/Select Refundable Credit Click apply after selecting the record field AND account period
    Account Period Accept the highlighted month or the future month
    Maintain Source Journal (Post #063 window displays top right) Document # Type Private Collection Info (example: Corp AMT 1) Tab key
    Cycle Select appropriate cycle for entry Click add
    Maintain Journal Entry   Select preferred description to journalize Tab key
    Amount Enter the amount for the entry Ok button
      Repeat if second entry is needed, or select .... Cancel button
    Maintain Source Journal   Review input data. If correct, select.. Ok button
    Maintain Transaction Window Message Select message to input a brief description of entry Ok button
    Post Review input data. If correct... Post button
    Journal 915 Procedure
    Journals Prompt Description/Action Select or Enter
    DBA Main Menu   Select HQ Super Windows Select SGL Only
    Maintain SGL Only Transactions   Select Period Select Period 13
    TAS Symbol Select 20X0931(this is the TAS associated with the SGL only entry) Tab key
    Debit SGL Select preferred debit SGL Tab key
    Credit SGL Select preferred credit SGL Tab key
    Amount Enter the amount for this entry Click add
    Entered Changes Review input data . Tab key
    Message Select message to input a brief description of entry Post

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 (General Ledger Account Number and Title) for Misc. Application (journal #400) and Cover Over Liability (journal #401):

  12. Debit and credit accounts (General Ledger Account Number and Title)

    1. 1314 NMF Tax Straddles

    2. 1321 NMF Notice

    3. 1322 NMF Taxpayer Delinquent Accounts (TDA)

    4. 1324 NMF TDA Deferral (Queue)

    5. 1360 NMF Installment Agreement

    6. 1371 NMF OIC

    7. 1389 NMF Suspense

    8. 1510 Other Receivables, Regular

    9. 1545 Identity Theft Erroneous Refund

    10. 1550 Injured Spouse Claims

    11. 1600 Manual Assessments, Transit Account

    12. 1710 Dishonored Checks

    13. 1720 Dishonored Checks, Adj

    14. 1830 NMF Account Receivable, Inactive

    15. 1840 Other Receivable, Inactive

    16. 4120 SPC Suspense for MF-BMF

    17. 4125 Electronic Federal Tax Payment System (EFTPS) Suspense-BMF

    18. 4130 ECC Unpostable-BMF

    19. 4205 To/From CADE

    20. 4220 SPC Suspense-IMF

    21. 4225 EFTPS Suspense for MF-IMF

    22. 4230 ECC Unpostable-IMF

    23. 4252 SPC Suspense for MF-IRAF

    24. 4253 ECC Unpostable-IRAF

    25. 4254 ECC Suspense for MFT 30 to MFT 29

    26. 4255 EFTPS Suspense for MF-IRAF

    27. 4420 SPC Suspense for NMF

    28. 4425 EFTPS Suspense for NMF

    29. 4430 Unpostable Document-NMF

    30. 4440 Assessment and Abatement Suspense-NMF

    31. 4610 Unapplied Advance Payments

    32. 4615 Section 6077 Payments

    33. 4620 Unidentified Remittances

    34. 4701 Cover Over Liability-NMI

    35. 4702 Cover Over Liability-VI

    36. 4703 Cover Over Liability-GUAM

    37. 4704 Cover Over Liability-SAMOA

    38. 4750 Anti-Drug Special Funds Liability

    39. 4765 EFTPS Miscellaneous Suspense

    40. 4810 Liability for Budget Clearing Account-Increase/Decrease

    41. 4950 IMF Unallowable Deduction

    42. 4970 Unapplied Refund Reversals

    43. 4971 Unapplied External Leads

    44. 4985 IPAC Suspense

    45. 6010 Arbitrage Assessment

    46. 6011 Arbitrage Penalty

    47. 6200 Taxpayer Accounts Transferred

    48. 6310 Miscellaneous Fees

    49. 6330 Debtor Master File Offsets

    50. 6400 Miscellaneous Revenue Collections

    51. 6520 Refund of Tax and Interest

    52. 6530 Tax Accounts Compromised

    53. 6540 Small Debits and Credits Cleared

    54. 6550 Withholding Tax Payments Credited

    55. 6560 Other Credits Allowed

    56. 6565 Refund Cancellation Credits Allowed

    57. 6570 Substantiated Credits Allowed

    58. 6575 Overpayment Interest Allowed

    59. 6600 Accounts Cleared, Statute

    60. 6700 Foreign Check Collection Cost

    61. 6800 Excess Collection

    62. 6801 Expired External Leads

    63. 6810 Unapplied Statute Expired Credit

    64. 6900 Adjustments or Corrections of Revenue Receipts

    65. 6905 Identity Theft Erroneous Refund Write-Offs

    66. 6910 Adj or Correction of MISC Revenue

    67. 6920 Disbursement Write-Off

    68. 6950 Department of Justice (DOJ) Civil Debt Collection Holdback

    69. 9998 Reversals Revenue Clearance

  13. Reclass:

    1. 2110 Withholding Revenue Receipts (20-0101)

    2. 2120 Individual Income Revenue Receipts (20-0110)

    3. 2130 Corporation Revenue Receipts (20-0111)

    4. 2140 Excise Revenue Receipts (20-0152)

    5. 2150 Estate and Gift Revenue Receipts (20-0153)

    6. 2170 CTA Revenue Receipts (20-0130)

    7. 2180 FUTA Revenue Receipts (20-0121)

    8. 2305 Unclaimed Funds (20-1060)

    9. 2310 Treaty Country Receipts (20-3220)

    10. 2315 Arbitrage (20-3220)

    11. 2320 Miscellaneous Receipts (20-3220)

    12. 2325 Miscellaneous Forfeiture Receipts (20-1099)

    13. 2330 EP/EO User Fee (20-2411)

    14. 2335 EO User Fee Increase (20X5432.5)

    15. 2340 Photo Copy Fee (20X5432.7)

    16. 2345 Presidential Election Campaign (20X5081.1)

    17. 2350 Public Debt (20X5080.1)

    18. 2355 Federal Court Ordered Restitution (20-3220)

    19. 2360 Conscience Fund (20-1210)

    20. 2365 LIFO (20-3220)

    21. 2370 Mortgage Subsidy Bond Receipt (20-3220)

    22. 2380 Original Installment Agreement (20X5432.1)

    23. 2385 Reinstated Installment Agreement (20X5432.3)

    24. 2395 Enrolled Agent (20X5432.4)

    25. 7001 EFTPS Unclassified (20F3820.029)

  14. This table describes the steps required to complete journal #400 and journal #401.

    Journal 400 and 401 Procedure
    Journals Prompt Description / Action Select or Enter
    RRACS 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. 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/Delete Button
    Maintain Transaction Journal   Highlight/Select the Possible Source journal "Credit Amount" . 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... the Edit or Delete Button
    If reclassification is required. . .
    Maintain Transaction Journal   Highlight/Select Reclass from Possible Source journal. 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. Following are the valid accounts for URF/MISC (journal #404):

    1. 4620 Debit Unidentified Remittances

    2. 1510 Credit Other Receivables, Regular

    3. 1710 Credit Dishonored Checks

    4. 1720 Credit Dishonored Check Adjustments

    5. 1830 Credit NMF Account Receivable, Inactive

    6. 4120 Credit SPC Suspense for MF-BMF

    7. 4220 Credit SPC Suspense for MF-IMF

    8. 4252 Credit SPC Suspense for MF-IRAF

    9. 4420 Credit SPC Suspense for NMF

    10. 6570 Credit Substantiated Credits Allowed

    11. 6800 Credit Excess Collection

  2. Reclass:

    1. 2110 Withholding Revenue Receipts (20-0101)

    2. 2120 Individual Income Revenue Receipts (20-0110)

    3. 2130 Corporation Revenue Receipts (20-0111)

    4. 2140 Excise Revenue Receipts (20-0152)

    5. 2150 Estate and Gift Revenue Receipts (20-0153)

    6. 2170 CTA Revenue Receipts (20-0130)

    7. 2180 FUTA Revenue Receipts (20-0121)

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

    1. 7002 Debit Deposit Fund (20X6879.09)

    2. 4620 Debit Unidentified Remittances

    3. 2120 Credit Individual Income Revenue Receipts (20-0110)

    4. 4710 Credit Offers-in-Compromise

    5. 4720 Credit Sales of Seized Property

    6. 4730 Credit Miscellaneous Deposit Funds

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

    1. 2310 Debit Treaty Country Receipts (20-3220)

    2. 2315 Debit Arbitrage Receipt (20–3220)

    3. 2320 Debit Miscellaneous Receipt (20–3220)

    4. 2325 Debit Miscellaneous Forfeiture Receipts (20-1099)

    5. 2330 Debit EP/EO (20-2411)

    6. 2340 Debit Photo Copy Fee (20X5432.2)

    7. 2350 Debit Public Debt (20X5080.1)

    8. 2360 Debit Conscience Funds (20-1210)

    9. 2370 Debit Mort Sub. Bond Receipts (20-3220)

    10. 2380 Debit Installment Agreement Fee (20X5432.1)

    11. 2385 Debit Reinstatement Installment (20X5432.3)

    12. 2395 Debit Enrolled Agent (20X5432.4)

    13. 4620 Debit Unidentified Remittances

    14. 2120 Credit Individual Income Revenue Receipts (20-0110)

    15. 6310 Credit Miscellaneous Fees

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

    1. 2410 Debit Refund Repay Principal (20X0903)

    2. 2420 Debit Repay Interest (20X0904)

    3. 4620 Debit Unidentified Remittances

    4. 1510 Credit Other Receivables, Regular

    5. 2120 Credit Individual Income Revenue Receipts (20-0110)

    6. 4120 Credit SPC Suspense for MF - BMF

    7. 4220 Credit SPC Suspense for MF - IMF

    8. 4252 Credit SPC Suspense for MF - IRAF

    9. 4420 Credit SPC Suspense for NMF

    10. 6520 Credit Refund of Tax & Interest - NMF

    11. 6800 Credit Excess Collections

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

    1. 4620 Debit Unidentified Remittances

    2. 7610 Credit Embezzlement & Thefts

    3. 7620 Credit Unexplained Losses

    4. 7650 Credit Deposit Discrepancies

  2. Reclass:

    1. 2110 Debit Withholding Revenue (20–0101)

    2. 2120 Debit Individual Revenue (20–0110)

    3. 2130 Debit Corporation Revenue (20–0111)

    4. 2140 Debit Excise Revenue (20–0152)

    5. 2150 Debit Estate & Gift Revenue (20–0153

    6. 2170 Debit CTA Revenue (20–0130)

    7. 2180 Debit FUTA Revenue (20–0121)

    8. 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. Following are the valid accounts for DCF/SCCF (journal #411):

    1. 1710 Credit Dishonored Checks

    2. 4120 Debit SPC Suspense for MF - BMF

    3. 4220 Debit SPC Suspense for MF - IMF

    4. 4252 Debit SPC Suspense for MF - IRAF

    5. 4420 Debit SPC Suspense for NMF

  2. Reclass:

    1. 2110 Debit Withholding Revenue (20-0101)

    2. 2110 Credit Withholding Revenue (20-0101)

    3. 2120 Credit Individual Revenue (20-0110)

    4. 2130 Credit Corporation Revenue (20-0111)

    5. 2140 Credit Excise Revenue (20-0152)

    6. 2150 Credit Estate & Gift Revenue (20-0153)

    7. 2170 Credit CTA Revenue (20-0130)

    8. 2180 Credit FUTA Revenue (20-0121)

Dishonored Check File (DCF)/Miscellaneous (MISC) Fee
  1. Following are the valid accounts for DCF/MISC Fee (journal #412):

    1. 2110 Debit Withholding Revenue Receipts (20-0101)

    2. 6310 Debit Miscellaneous Fees

    3. 1710 Credit Dishonored Checks

    4. 2310 Credit Treaty Country Receipts (20-3220)

    5. 2315 Credit Arbitrage Receipts (20-3220)

    6. 2320 Credit Miscellaneous Receipts (20-3220)

    7. 2325 Credit Miscellaneous Forfeiture Receipts (20-1099)

    8. 2330 Credit EP/EO (20-2411)

    9. 2340 Credit Photo Copy Fee (20X5432.2)

    10. 2360 Credit Conscience Fund (20-1210)

    11. 2370 Credit Mortgage Subsidy Bond Receipt (20–3220)

    12. 2380 Credit Installment Agreement (20X5432.1)

    13. 2385 Credit Reinstated Installment (20X5432.3)

    14. 2395 Credit Enrolled Agent (20X5432.4)

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

    1. 2110 Debit Withholding Revenue Receipts (20-0101)

    2. 4710 Debit Offers-in-Compromise

    3. 4720 Debit Sales of Seized Property

    4. 4730 Debit Miscellaneous Deposit Fund

    5. 1710 Credit Dishonored Checks

    6. 7002 Credit Deposit Fund Receipts (20X6879.09)

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

    1. 7610 Debit Embezzlements & Thefts

    2. 7620 Debit Unexplained Losses

    3. 7650 Debit Deposit Discrepancies

    4. 1710 Credit Dishonored Checks

  2. Reclass:

    1. 2110 Credit Withholding Revenue (20–0101)

    2. 2120 Credit Individual Revenue (20–0110)

    3. 2130 Credit Corporation Revenue (20–0111)

    4. 2140 Credit Excise Revenue (20–0152)

    5. 2150 Credit Estate & Gift Revenue (20–0153)

    6. 2170 Credit CTA Revenue (20–0130)

    7. 2180 Credit FUTA Revenue (20–0121)

    8. 2110 Debit Withholding Revenue (20–0101)

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

    1. 2110 Debit Withholding Revenue Receipts (20-0101)

    2. 4750 Debit Anti-Drug Special Fund Liability

    3. 1710 Credit Dishonored Checks

    4. 7003 Credit Anti-Drug (20X5099.1)

    Journal 415 Procedure
    Journals Prompt Description / Action Select or Enter
    RRACS 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. 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/Delete Button
    If MISC -or- Refund Repay— or— DCF/SCCF:
    Maintain Transaction Journal   Highlight/Select DCF/SCCF from Possible Source journal. From the Action Bar. 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... the Edit or Delete Button
    IF Deposit Fund or Loss Accounts:
    Maintain Transaction Journal   Highlight/Select from the Possible Source journal, Deposit Fund or Loss account. From the Action Bar. Action and 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/Delete Button
    If Reclassification is required:
    Maintain Transaction Journal   Highlight/Select Reclass from Possible Source journal. 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. In the event that 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 ECC Applications:

  6. EFTPS GMF/TEP-BMF, IMF, and IRAF (Journals 417-419)

    EFTPS GMF/TEP-BMF, IMF and IRAF (Journals 417-419)
    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
  7. ECC GMF/TEP-BMF, IMF and IRAF (Journals 421-423)

    ECC GMF/TEP-BMF, IMF and IRAF (Journals 421-423)
    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
  8. Deletes ECC BMF, IMF and IRAF (Journals 424-426)

    Deletes ECC BMF, IMF and IRAF (Journals 424-426)
    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
  9. Unpostable ECC BMF, IMF and IRAF (Journals 427-429)

    Unpostable ECC BMF, IMF and IRAF (Journals 427-429)
    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
  10. This table describes the steps required to complete journals 417, 418, 419, 421, 422, 423, 424, 425, 426, 427, 428 and 429.

    Journals417, 418, 419, 421, 422, 423, 424, 425, 426, 427, 428 and 429 Procedure
    Journals Prompt Description / Action Select or Enter
    RRACS 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. 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/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; and

    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 (General Ledger Account Number, Normal Balance Condition and Title) for Credit Transfers Out:

  6. Revenue Receipt-CR (2158) Journal #435:

    1. 4900 Credit Revenue Credits in Transit to other SPC

    2. 1314 Debit NMF Tax Straddles

    3. 1321 Debit NMF Notice

    4. 1322 Debit NMF Taxpayer Delinquent Accounts

    5. 1324 Debit NMF TDA Deferral

    6. 1360 Debit NMF Installment Agreement

    7. 1371 Debit NMF Offer-in-Compromise

    8. 1389 Debit NMF Suspense

    9. 1710 Debit Dishonored Checks

    10. 4420 Debit SPC Suspense for NMF

    11. 4430 Debit Un-postable Documents - NMF

    12. 4440 Debit Assess & Abate Suspense - NMF

    13. 4620 Debit Unidentified Remittances

    14. 6310 Debit Misc Fees

    15. 6400 Debit Misc Revenue Collections

    16. 6800 Debit Excess Collection

  7. Revenue Receipt-DR (2158) Journal #436:

    1. 4900 Debit Revenue Credits in Transit to other SC

    2. 1314 Credit NMF Tax Straddles

    3. 1321 Credit NMF Notice

    4. 1322 Credit NMF Taxpayer Delinquent Accounts

    5. 1324 Credit NMF TDA Deferral

    6. 1360 Credit NMF Installment Agreement

    7. 1371 Credit NMF Offer-in-Compromise

    8. 1389 Credit NMF Suspense

    9. 1710 Credit Dishonored Checks

    10. 4420 Credit SPC Suspense for NMF

    11. 4430 Credit Un-postable Documents - NMF

    12. 4440 Credit Assess & Abate Suspense-NMF

    13. 6310 Credit Misc Fees

    14. 6400 Credit Misc Revenue Collections

  8. Deposit Fund-CR (2158) Journal #437:

    1. 4740 Credit Deposit Funds in Transit

    2. 4710 Debit Offer-in-Compromise

    3. 4720 Debit Sales of Seized Property

    4. 4730 Debit Miscellaneous Deposit Funds

  9. Deposit Fund-DR (2158) Journal #438:

    1. 4740 Debit Deposit Funds in Transit

    2. 4710 Credit Offer-in-Compromise

    3. 4720 Credit Sales of Seized Property

    4. 4730 Credit Miscellaneous Deposit Funds

  10. These are valid accounts for Credit Transfer In:

    Valid Accounts for Credit Transfer In
    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
    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
    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. Procedural steps required to complete journals 458 and 459 (transfer out) and 460 and 461 (transfer in) are described in this table

    Journals 458, 459, 460 and 461 Procedure
    Journals Prompt Description / Action Select or Enter
    RRACS 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. 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 and 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
    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 3.17.63.12.34 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
    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 Photo Copy CrYr Refunds (20X5432.7)
    2410 Debit Photo Copy 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 Photo Copy 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