3.17.50 Submission Processing RRACS Procedures

Manual Transmittal

February 25, 2015

Purpose

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

Background

The Redesigned Revenue Accounting Control System (RRACS) is an automated system used to provide accounting control for all revenue accounting transactions. Data is entered into the system primarily at the Submission Processing Centers. 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) We made substantial revisions to this IRM by:

  1. Realigning subsections.

  2. Adding new subsections.

  3. Making editorial changes.

  4. Changing Financial Management Service (FMS) and Bureau of Public Debt (BPD) to its new name Bureau of the Fiscal Service (Fiscal Service). These two agencies were consolidated on October 7, 2012.

  5. Adding new sections for overview, authorities, definitions, acronyms and forms, and responsibilities, in accordance with new CFO publishing guidelines.

  6. Updating many sections throughout the IRM for language clarification, web addresses, and organizational names.

(2) Defined user roles and security authorization levels for Headquarters (HQ) analysts and Service Center Technicians (SC Techs) and Database Administrators (DBAs) in new IRM subsection 3.17.50.2.4.1. Issued 1-12-12.

(3) Removed 106, 160, and 161 from IRM Exhibit 3.17.50-4. Issued 1-12-12.

(4) Added 162 - CADE 2 Recap to IRM Exhibit 3.17.50-4. Issued 1-12-12.

(5) Added 471 - CADE 2 Manual Input to IRM Exhibit 3.17.50-4. Issued 1-12-12.

(6) Added 6901 Electronic Check Processing (ECP) Adjustments of Revenue and 7649 ECP Deposit Discrepancy to IRM Exhibit 3.17.50-3. Issued 1-12-12.

(7) Interim Procedural Update (IPU) 12U1289 issued 07-25-2012 IRM 3.17.50.13.6, Year-End advance function was moved to the RRACS DBA menu. Added procedures for advancing end of year in the RRACS DBA menu.

(8) IPU 12U1289 issued 07-25-2012. IRM 3.17.50.1.8, Added 508 compliance - RRACS reports and ability to view online.

(9) IPU 12U1289 issued 07-25-2012. Exhibit 3.17.50-4, made correct association to the 480 for Erroneous Refund - Court Case and 481 for Erroneous Refunds.

(10) IPU 12U1289 issued 07-25-2012. IRM 3.17.50.8, Deleted information pertaining to the now retired Federal Tax Deposit (FTD) process throughout IRM . This includes references to 700 windows.

(11) IPU 12U1289 issued 07-25-2012. IRM 3.17.50.7.,1 Added windows for new account 4971: Unapplied External Leads Erroneous Refund Windows. Updated accounts in Exhibit 3.17.50-5, Exhibit 3.17.50-3.

(12) IPU 12U1289 issued 07-25-2012. IRM 3.17.50.3.12(4),Corrected reference to the Electronic Federal Tax Payment System (EFTPS) from incorrect listing as Electronic Funds Tax Payment System in Exhibit 3.17.50-2.

(13) 11-30-12, IRM 3.17.50.12.1.5, Changed all CASHLINK and Transaction Reporting System (TRS) references to Collections Information Repository (CIR)and added CIR definition.

(14) 11–30–12.,Exhibit 3.17.50-5, Added windows associated with account 6905 - Unapplied Bank Leads

(15) 11–30–12, Exhibit 3.17.50-5, Added windows associated with account 1545, Identity (ID) Theft Erroneous Refund.

(16) 11-30-12, IRM 3.17.50.4.1, item 12, Added account 6905 Identity Theft Erroneous Refund Write Offs.

(17) 11-30-12, IRM 3.17.50.4.1, item 12, Added account 1545 Identity Theft Erroneous Refund.

(18) 11-30-12, IRM 3.17.50.7.1, Updated account listing to include 6905 - Identity Theft Erroneous Refund Write Offs.

(19) 11-30-12, IRM 3.17.50.4.1, Updated account listing to include 1545 - Identity Theft Erroneous Refund.

(20) 11-30-12, IRM 3.17.50.7.1, Updated account listing to include 6801 - Expired External Leads.

(21) 11-30-12, IRM 3.17.50.7.1, Updated account listing to include 1545 - Identity Theft Erroneous Refund.

(22) 11-30-12, Exhibit 3.17.50-2, Added TRS to list of acronyms.

(23) 7-14-13, Exhibit 3.17.50-2, Added POAM to list of acronyms.

(24) 7-14-13. IRM 3.17.50.2.4.1 Added new POAM security feature for restricted single-session logins.

(25) IPU 14U0088 issued 1-10-2014. Updated throughout IRM to include ID Theft 171 batch journal and related reports.

(26) 6-12-14, IRM 3.17.50.11.8, Added CADE 2 Manual Input accounts and procedures.

(27) 7-14-13 IRM 3.17.50.12.1.4, Added RRACS ECP Deposit Discrepancy Report 0576 to list of reports.

(28) Spelled out acronyms located in section heading titles

(29) Changed Signature to current CFO - Robin L. Canady

(30) Removed Section on Federal Tax Deposit (FTD). This program was retired as of January 1, 2011.

(31) Added IRM 3.17.50.14.5, Added new Central Accounting Reporting System (CARS) Reclassification 704 window and associated accounts/journals.

Effect on Other Documents

IRM 3.17.50, dated October 25, 2011, is superseded.

Audience

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

Effective Date

(02-25-2015)

Robin L. Canady
Chief Financial Officer

Overview

  1. This Internal Revenue Manual (IRM) provides policies and procedures for the Redesigned Revenue Accounting Control System (RRACS). These procedures explain the various components of RRACS to accounting technicians who input data to RRACS. The system reflects all accounting principles and standards prescribed by the Government Accountability Office (GAO). These principles and standards are the foundation used to understand the system.

  2. The Chief Financial Officer, Financial Management (FM), Unit, Revenue Accounting Office, develops and maintains this IRM.

Background

  1. The RRACS system is developed as the system of record for IRS custodial accounting. The Custodial Detail Database (CDDB) is the subledger to the RRACS system. CDDB extracts data from all Master File systems to record revenue, refunds, unpaid assessments, and frozen credits and feeds this information to a Data Warehouse. CDDB also summarizes data traceable to specific revenue operations.

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).

Definitions

  1. In this IRM, the terms below have the following meanings:

    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 Submission Processing Center (SPC) Reports Main Menu provides options for service center report printing. An icon represents each module within the main RRACS Production Menu folder.

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

    17. SPC Reports Main Menu - Module used to print all RRACS 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 chart contains acronyms that are used throughout this IRM.

    Acronyms
    Acronym Definition
    # Number
    ALC Agency Location Code
    ANMF Automated Non-Master File
    ANSPC Andover Submission Processing Center
    AORR Area Office Remittance Register
    ATSPC Atlanta Submission Processing Center
    AUSPC Austin Submission Processing Center
    BFC Beckley Finance Office
    BFS Bureau of the Fiscal Service, also referred to as Fiscal Service
    BMF Business Master File
    BSPC Brookhaven Submission Processing Center
    CADE Customer Account Data Engine
    CDN Consolidated Data Network
    CFO Chief Finance Office
    CR Credit
    CIR Collections Information Repository
    CRL Control Record List
    CSPC Cincinnati Submission Processing Center
    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 Submission Processing Center
    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
    IRS Internal Revenue Service
    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 Submission Processing Center
    LIFO Last In First Out
    MCC Martinsburg Computing Center
    MF Master File
    MMDDYYYY Month Month Day Day Year Year Year Year
    MSPC Memphis Submission Processing Center
    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 Submission Processing Center
    POAM Plan of Actions and Milestones
    PSPC Philadelphia Submission Processing Center
    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
    SPC Submission Processing Center
    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

Responsibilities

  1. This section provides responsibilities for:

    1. Chief Financial Officer.

    2. Associate Chief Financial Officer for Financial Management (ACFO-FM).

    3. Deputy Associate Chief Financial Officer for Financial Management

    4. Director, Revenue Accounting Office.

    5. Chief, Revenue Systems and Analysis Section.

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

    7. Submission Processing Campuses.

    8. Database Administrators.

Chief Financial Officer

  1. The Chief Financial Officer is responsible for establishing financial policy for the management and reporting of the custodial assets.

Associate Chief Financial Officer for Financial Management

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

Deputy Associate Chief Financial Officer for Financial Management

  1. The Deputy Associate Chief Financial Officer (CFO) for Financial Management (FM) ensures proper accounting and timely reporting of IRS custodial activities.

Director, Revenue Accounting Office

  1. The Director, Revenue Accounting Office (CFO) is responsible for developing and issuing custodial revenue policy for internal accounting operations and financial reporting.

Chief, Revenue Systems and Analysis Section

  1. The Chief, Revenue Systems and Analysis Section (a section within CFO) is responsible for:

    1. Conducting weekly reviews of the RRACS Authorized Access List/Violations Report to validate system access for authorized individuals.

    2. Reviewing, initialing, and dating the Collections Information Repository (CIR) reports weekly, to ensure timely resolution of discrepancies.

    3. Signing the National Headquarters (NHQ) End of Month checklist.

    4. Authorizing modifications, reversals, and deletions to the DBA menu. The authorization must be documented and retained by the manager.

    5. Ensuring internal controls are effective and efficient in safeguarding against waste, fraud and abuse.

    6. Performing program or “spot” reviews for accuracy and completeness.

Enterprise Computing Center, Martinsburg (ECC-MTB)

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

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

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

    3. Generating accounting adjustments, transactions and abstracts of revenue receipts.

    4. Maintaining a Reciprocal Accounting Control Record (RACR) with each campus.

    5. Preparing separate SF 1166 or Secure Payment System (SPS) prints for the total amounts of overpayment principal and interest transcribed to BMF and IMF refund files.

    6. Establishing a designated officer to certify each voucher for the account of the applicable Campus Director. See IRM 3.17.79, Accounting Refund Transactions.

Submission Processing Campuses

  1. Each Submission Processing Campus is responsible for functioning as a separate accounting operation, using an identifiable 8-digit numeral. The Director is accountable for revenue receipts and repayments deposited to his/her credit for application to Business MasterFile (BMF), Individual MasterFile (IMF), and Non-MasterFile (NMF) accounts. Each campus is responsible for:

    1. Maintaining a general ledger and such subsidiary records as are required and 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 journalizing 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, and preparing required journalization and general ledger postings.

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

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

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. Accepting responsibility for a password to the DBA menu.

    2. Exercising extreme caution when changing database information.

    3. Correcting records containing identification and status errors.

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

    5. Ensuring the default account period is properly set.

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

    7. Classifying an extensive variety of campus accounting transactions by analyzing batched or individual documents, and verifying the accuracy and completeness of accounting data.

    8. 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.

    9. 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.

    10. 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.

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

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

    13. Establishing checklists for End of Day (EOD), End of Month (EOM), and a new month.

    14. 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.

    15. 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.

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

    17. Reviewing unpulled assessments daily.

  3. NOTE: 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 and 3.17.64. 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. 508 Compliance.

Main Menu Overview

  1. All of the RACS 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 RACS 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 RACS 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
    RACS 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 or Delete Button
    Maintain Transaction Journal Review input data. If correct... Post Button

Chart of Accounts

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

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

    1. Accounts Receivable - 1000 Series

    2. Receipt Accounts - 2000 Series

    3. Inventory Accounts - 3000 Series

    4. Liability Accounts - 4000 Series

    5. Disbursement Accounts - 5000 Series

    6. Assessment and Settlement - 6000 Series

    7. Other Assets - 7000 Series

    8. Work in Process Control Accounts - 8000 Series

    9. 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 Journal Numbers.Exhibit 3.17.50-3

RACS Main Menu Displays and Operation

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

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

    1. Accounting Application Control

    2. Agency Transfer Control

    3. Assessment Control

    4. Deposit Control

    5. Deposit Fund Control

    6. Disbursement Control

    7. Inventory Control

    8. Loss Control

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

    1. Select the RACS Main Menu icon by double-clicking the icon. The main menu will appear. The subsequent sections of this IRM will provide specific instructions for each main menu option. A listing of the RRACS journal numbers along with the journal names follows in the appendices. See Exhibit 3.17.50-4

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

    3. Select from the RACS 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 RACS 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 RACS 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 RACS Sub Menu has items listed in the record area followed by an ellipse (...) indicate that if selected, the system will go directly to the RACS Intermediate Journal.

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

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

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

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

Identifying RRACS Error Codes

  1. 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

508 Compliance

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

    1. Reconcile Deposit Records

    2. Reverse Journal Control

    3. Maintain Online Report Printing

    4. Maintain Report Printing

    5. Create RRACS Batch Reports

    6. Balance Research Main Menu

    7. Journal Research Main Menu

    8. Display Trial Balance

    9. Display Journal Control

  2. All RRACS reports are 508 compliant and users also have the ability to view the reports 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 RACS 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 character alpha-numeric, the first and last characters must be alpha, at least one capital alpha character, and at least one numeric character in positions 2 through 7. It must have mixed cases and at least one special character (@,#,$).

    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. Do contact your manager if you forget your password so that you may obtain a new one.

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

    12. 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.

    13. Only use the hardware and software for official business.

    14. Access only data required for the accomplishment of official duties.

    15. Be aware of unauthorized access (UNAX) restrictions on accessing the Personal Identifiable Information (PII). For example, do not access your own, your spouse's, or any other data in which you have a personal or financial interest.

    16. Clear your screen when work is completed.

    17. Immediately retrieve all printouts generated.

    18. Do not access any IRS computer after hours from an off-site location without written approval from your manager.

    19. Do not disclose the procedure(s) or telephone number(s) which permit system access from a remote location.

    20. Do not use personally-owned hardware and software at work.

    21. Observe all software license agreements. Do not make unauthorized copies of software.

    22. Do not use any public domain or shareware software unless Information Technology Services staff has tested and authorized it.

    23. Do not use any public domain or shareware software on any workstation or personal computer that is linked to the Integrated Data Retrieval System (IDRS) or any other system that processes taxpayer or employee payroll data.

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. Service Center Technician:

    1. has update capabilities to the RRACS database.

    2. has access to selected SERVER programs.

    3. can only access their assigned service centers.

    4. has access to Submission Processing Center (SPC) Reports Menu.

  2. Service Center Database Administrator (DBA):

    1. has update capabilities to the RRACS database.

    2. has access to all SERVER programs.

    3. has access to all functions on the DBA Main Menu (except Super Windows).

    4. can only access their assigned service center.

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

    6. has access to only SPC reports menu.

  3. Submission Processing Headquarters Analyst:

    1. has read-only access to the RRACS database.

    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 SPC and HQ reports menu.

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 SPC's 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. RRACS 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 (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 3.17.63.22.1.

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 SPC 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 Submission Processing Centers 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
    RACS Main Menu Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select MISC Refund, NMF Refund , or Cover Over. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. 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 Trans 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... the Edit or Delete Button

    Note:

    See separate Table in IRM 3.17.50.3.14 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
    RACS Main Menu Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Excess Refund or Unidentified Refund. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. 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, Anti-Drug, and Miscellaneous (MISC) Revenue Refunds

  1. This subsection describes the Journals used to record Photocopy, Anti-Drug, 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

Anti-Drug Refunds
  1. These are the valid accounts for Anti-Drug Refund (Journal #509).

    • 4750 Debit Anti-Drug Special Funds Liability

    • 4804 Credit Approved Vouchers Payable, Drug Fund

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
    RACS Main Menu Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Photocopy , Anti-Drug , MISC Revenue, or Arbitrage 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... 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

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 Submission Processing Center 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
    RACS Main Menu Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select User Fee Refund Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. 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
    RACS Main Menu Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Informant Reward Refund. Tab Key
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. 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... the 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.... 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

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
    RACS Main Menu Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Deposit Fund Refund. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. 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... the Editor 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 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
    RACS Main Menu Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Select Cancellations. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    RACS 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... the Edit or 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... the 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

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
    RACS Main Menu Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Cancellations Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    RACS Intermediate Menu Select Deposit Fund Cancellation. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format. Enter or add button
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry Select Deposit Funds or Deposit Funds Interest Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
    Repeat if the second account has an amount, or select... Cancel Button
    Maintain Source Journal Review input data. If correct, select... OK Button
    If information is not correct... the Edit or 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 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, and 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 Photocopy Fees (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

  2. This table 3.17.50-12 describes the steps required to complete Journal #538.

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

  2. This table 3.17.50-12 describes the steps required to complete Journal #539.

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

  2. This table 3.17.50-12 describes the steps required to complete Journal #543.

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

  2. This table 3.17.50-12 describes the steps required to complete Journal #544.

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 Submission Processing Center 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
    RACS Main Menu Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Cancellations. Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    RACS 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... the Edit or 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 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 3.17.50.4.8, 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
    RACS Main Menu Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select IPAC Receipts or TRACS IPACD. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. 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... the Edit or 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 Submission Processing Center (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
    RACS Main Menu Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select IPACR FMS Levy or IPACD FMS Levy Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. 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) Photocopy
  1. These are the valid accounts for IPACD Photocopy (Journal # 555).

    1. 2410 Debit Refund Repay Principal (20X0903)

    2. 6310 Debit MISC Fees

    3. 2340 Credit Photocopy Fees (20X6877)

    4. 5100 Credit Disbursements, Principal (20X0903)

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 Submission Processing Center 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
    RACS Main Menu Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select IPACD Disburse and Form 3813. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    RACS 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 for "NTRR Line Data" input.

    For ALL journals, continue with.
    Maintain Source Journal Review input data. If correct, select... OK Button
    If information is not correct... 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

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. 2410 Debit Refund Repay Principal (20X0903)

    2. 4801 Debit Approved Vouchers Payable Principal

    3. 2340 Credit Photocopy Fee (20X6877)

    4. 5100 Credit Disbursements, Principal (20X0903)

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
    RACS 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... the Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button
Confirmation User Fee Refund
  1. These are the valid accounts for Confirmation User Fee Refund (Journal 591).

    Valid Accounts for Confirmation User Fees Refunds
    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 Fee (20x5432.2)
    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
    RACS 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... the Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Net Tax Refund Report (NTRR) Line Data Table

  1. The NTRR Line Data Table is used to complete the NTRR Line Data application for any menu option within the Disbursement Control Main Menu in IRM 3.17.50.3.

    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... the Edit or Delete Button
    When you have finished the NTRR Line Data application, return to the primary instructions for your journal, or continue.
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Accounting Application Control Main Menu

  1. The Journals in this subsection are used to record the transfer of debits/credits between various general ledger accounts and to and from SPCs. 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. E.R. Court Case

    14. E.R. 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 Photocopy Fee (20X6877)

    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
    RACS Main Menu Select Accounting Application Apply
    Accounting Application Control Main Menu Record Select Misc. Application or Cover Over Liability. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. 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... the Edit or 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 Photocopy Fees (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 Photocopy Fees (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
    RACS Main Menu Select Accounting Application Apply
    Accounting Application Control Main Menu Record Select "Unidentified Apply" or "Dishonored Check Apply" . Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    RACS 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... the Edit or 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... the Edit or 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; 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
    RACS Main Menu Select Accounting Application Apply
    Accounting Application Control Main Menu Record Select ECC Applications Tab or Apply
    Account Period Accept the highlighted current month or select the future month. Apply
    RACS 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... the Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK button
    Post Review input data. If correct, select... Post Button

Credit Transfer Out/In

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

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

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

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

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

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

    4. Check for valid Submission Processing Center Codes.

  4. Valid Submission Processing Center 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 Submission Processing Center codes.

  2. Valid Submission Processing Center 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
    RACS Main Menu Select Accounting Application Apply
    Accounting Application Control Main Menu Record Select Credit Transfer Out, Credit Transfer In,or Account Transfers. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. Apply
    RACS 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
    Submission Processing Center Highlight/Select the Submission Processing Center 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 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 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

    6. Form 3809

  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)
    4970 Debit Unapplied Refund Reversals
    4975 Debit Liability, DOJ Receipts
    4985 Debit IPACR Suspense
    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
    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 Debit Photocopy Fee (20X6877)
    2410 Debit Refund Repay Principal (20X0903)
    2420 Debit Refund Repay Interest (20X0904)
    7002 Debit Deposit Fund Receipts (20X6879)
    2910 Credit IPAC Receipts (20F3885.11)
    2910 Debit IPAC Receipts (20F3885.11)
    2915 Debit DOJ Receipts (20F3844)
    2915 Credit DOJ Receipts (20F3844)
    IPACD (Journal 470): (Reversal accounts are opposite)
    4970 Credit Unapplied Refund Reversals
    4975 Credit Liability, DOJ Receipts
    4985 Credit IPACD Suspense
    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
    6310 Debit Miscellaneous Fees
    6520 Debit Refund of Tax & Interest
    6800 Debit Excess Collections
    Reclass:
    2110 Debit Withholding Revenue Receipts (20-0101)
    2120 Debit Individual Income Revenue Receipts (20-0110)
    2130 Debit Corporation Revenue Receipts (20-0111)
    2140 Debit Excise Revenue Receipts (20-0152)
    2150 Debit Estate & Gift Revenue Receipts (20-0153)
    2170 Debit CTA Revenue Receipts (20-0130)
    2180 Debit FUTA Revenue Receipts (20-0121)
    2410 Debit Refund Repay Principal (20X0903)
    2340 Credit Photocopy Fee (20X5432.2)
    2340 Debit Photocopy Fee (20X5432.2)
    2420 Credit Refund Repay Interest (20X0904)
    2915 Debit DOJ Receipts (20F3844)
    2915 Credit DOJ Receipts (20F3844)
    7002 Credit Deposit Fund Receipts (20X6879)
  8. This table describes the steps required to complete Journal Numbers 469 and 470.

    Journals 469 and 470 Procedure
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu Select Accounting Application Apply
    Accounting Application Control Main Menu Select TRACS Applications Tab or Apply
    Accept the highlighted current month or select the future month. From the Action Bar. Apply
    RACS Intermediate Menu Select IPACR Application or IPACD Application Apply
    Maintain Source Journal Schedule Number Enter the TRACS Schedule Number Tab Key
    Prepare Date Enter appropriate date. Tab Button
    Cycle Select the Cycle from pop-up Journal. Enter or Add Button
    Maintain Journal Entry Amount Enter amount associated with generated account. OK Button
    Repeat if another account has an amount, if not,. Cancel Button
    Maintain Source Journal Review input data. If correct, select... OK Button
    Maintain Transaction Highlight/Select necessary entry from the "Possible Source Journal." From the Action Bar, select... Action and then Add
    If APPLICATION:
    Maintain Source Journal No input is necessary for this Journal. Enter or Add Button
    Maintain Journal Entry Select the needed IRS Account. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
    Repeat for each account that has an amount. When finished with required inputs, select... Cancel Button
    Maintain Source Journal Review input data. If correct, select... OK button
    If information is not correct... the Edit or Delete Button
    If OIC, SEIZURE or MISC DEPOSIT FUND:
    Maintain Source Journal Deposit Fund ID # Enter the Deposit Fund document number. Add Button
    Prepare Date Enter date. Add Key
    Maintain Journal Entry Area Office or Field Office Select the appropriate Area Office or Field Office code from the pop-up Journal. Tab Key
    Amount Enter the amount. OK Button
    Maintain Source Journal Review input data. If correct, select... OK Button
    If information is not correct... the Edit or Delete Button
    IF RECLASS:
    Maintain Source Journal Primary Add Journal will appear. However, no input is necessary for this Journal. Enter or Add Button
    Maintain Journal Entry / Ledger Classification Journal Select the needed IRS account. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
    Repeat for each account that has an amount. The total debit and credit amounts must be equal. When finished with required inputs, select... Cancel Button
    Maintain Source Journal Review input data. If correct, select... OK Button
    If information is not correct... the Edit or Delete Button
    If NTRR LINE DATA: (See IRM 3.17.50.3.14 for instructions)
    When all Source Journals have been entered, continue with .
    Maintain Transaction Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct, select... Post Button

Customer Account Data Engine 2 (CADE 2) Manual Input

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

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

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

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

  3. These are valid accounts for CADE 2 Recap:

    Valid Accounts for CADE 2 Recap
    CADE 2 Recap (Journal 471):
    Account Debit/Credit ACCOUNT NAME
    Line 121, Installment Fee 4210 Debit ECC Suspense for Master File-IMF
    6001 Credit Installment Agreement Liability
    Line 122, Install Fee (-) 6001 Debit Installment Agreement Liability
    4210 Credit ECC Suspense for Master File-IMF
    Line 175, Del, CR, STA, A 4210 Debit ECC Suspense for Master File-IMF
    4520 Credit Prepayment Credit - IMF
    Line 175 -, Del, CR, STA, A 4520 Debit Prepayment Credit - IMF
    4210 Credit ECC Suspense for Master File-IMF
    Line 176, Del, Not STA 1200 Debit IMF Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 176-, Del, Not STA 4210 Debit ECC Suspense for Master File-IMF
    1200 Credit IMF Accounts Receivable
    Line 177, Del, DFRD STA 1200 Debit IMF Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 177-, Del, DFRD STA 4210 Debit ECC Suspense for Master File-IMF
    1200 Credit IMF Accounts Receivable
    Line 178, Del, INST AGRMT 1200 Debit IMF Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 178-, Del, DFRD STA 4210 Debit ECC Suspense for Master File-IMF
    1200 Credit IMF Accounts Receivable
    Line 179, Del, TDA STA 1200 Debit IMF Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 179-, Del, TDA STA 4210 Debit ECC Suspense for Master File-IMF
    1200 Credit IMF Accounts Receivable
    Line 180, Del, UNCOL STA 1820 Debit IMF Account Receivable, Inactive
    4210 Credit ECC Suspense for Master File-IMF
    Line 180-, Del, UNCOL STA 4210 Debit ECC Suspense for Master File-IMF
    1820 Credit IMF Account Receivable, Inactive
    Line 181, Del, INACT STA 1200 Debit IMF Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 181-, Del, INACT STA 4210 Debit ECC Suspense for Master File-IMF
    1200 Credit IMF Accounts Receivable
    Line 182, Del, OTHER STA 1200 Debit IMF Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 182-, Del, OTHER STA 4210 Debit ECC Suspense for Master File-IMF
    1200 Credit IMF Accounts Receivable
    Line 184, Del, NON-TAX DB 1300 Debit Non-Tax Accounts Receivable
    4210 Credit ECC Suspense for Master File-IMF
    Line 184-, Del, NON-TAX DB 4210 Debit ECC Suspense for Master File-IMF
    1300 Credit Non-Tax Accounts Receivable
    Line 185, Del, NON-TAX DB 4210 Debit ECC Suspense for Master File-IMF
    4521 Credit Prepayment Credit - Non Tax
    Line 185-, Del, NON-TAX DB 4521 Debit Prepayment Credit - Non Tax
    4210 Credit ECC Suspense for Master File-IMF
  4. This table describes the steps required to complete Journal Numbers 471.

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

Confirm Transfers

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

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

    1. Confirm copy of Form 2158, Credit Transfer Voucher

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

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

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

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

    2. Determine if the confirm copy of Form 2158 is for Revenue Receipts or Deposit Funds.

  4. The following are valid accounts to confirm Transfers:

    Valid Accounts to Confirm Transfers
    Confirm Revenue Receipt-CR (2158) (Journal 446):
    4900 Debit Revenue Credits In-Transit to Other SPC
    6580 Credit Revenue Credits Transferred To and From
    Confirm Revenue Receipt-DR (2158) (Journal 447):
    6580 Debit Revenue Credits Transferred To and From
    4900 Credit Revenue Credits In-Transit to Other SPC
    Confirm Deposit Fund-CR (2158) (Journal 448):
    4740 Debit Deposit Fund In-Transit
    6590 Credit Deposit Fund Credits Transfer To and From
    Confirm Deposit Fund-DR (2158) (Journal 449):
    4740 Credit Deposit Fund In-Transit
    6590 Debit Deposit Fund Credits Transfer To and From
    Confirm Account Transfer Out-DR (514B) (Journal 465):
    6200 Debit Taxpayer Account Transferred
    1400 Credit Tax Account Transferred Out
    Confirm Acct. Transfer Out-CR (514B) (Journal 466):
    1400 Debit Tax Account Transferred Out
    6200 Credit Taxpayer Account Transferred
  5. This table describes the steps required to complete Journals 446, 447, 448, 449, 465, and 466.

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

Erroneous Refunds

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

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

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

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

  5. The following are the valid accounts for Erroneous Refund case files:

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

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

Informant Rewards

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

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

    • Memorandum from Chief, Examination, to Chief, Quality Assurance and Management Support, requesting funds transfer to 20X5433.1

    • Letter 1136 (SC) which contains the Case Control (Claim) Number and amount of reward

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

  4. The following are the valid accounts for Informant Rewards: `

    Valid Accounts for Informant Rewards
    To set up Informant Reward (Journal 495):
    6900 Debit Adj & Reclass Rev Receipts
    4755 Credit Informant Reward
    Reclass:
    2110 Credit Withholding Revenue Receipts (20-0101)
    2120 Credit Individual Income Revenue Receipts (20-0110)
    2130 Credit Corporation Revenue Receipts (20-0111)
    2140 Credit Excise Revenue Receipts (20-0152)
    2150 Credit Estate & Gift Revenue Receipts (20-0153)
    2170 Credit CTA Revenue Receipts (20-0130)
    2180 Credit FUTA Revenue Receipts (20-0121)
    7004 Debit Informant Reward receipt
    To Offset Informant Reward Journal 496:
    4755 Debit Informant Reward
    4120 Credit SPC Suspense, BMF
    4220 Credit SPC Suspense, IMF
    4420 Credit SPC Suspense, NMF
    6900 Credit Adj & Reclass Rev Receipts
    Reclass:
    2110 Debit Withholding Revenue Receipts (20-0101)
    2120 Debit Individual Income Revenue Receipts (20-0110)
    2130 Debit Corporation Revenue Receipts (20-0111)
    2140 Debit Excise Revenue Receipts (20-0152)
    2150 Debit Estate & Gift Revenue Receipts (20-0153)
    2170 Debit CTA Revenue Receipts (20-0130)
    2180 Debit FUTA Revenue Receipts (20-0121)
    7004 Credit Informant Reward
  5. The following steps are required to complete Journals 495 and 496.

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

Agency Transfer Control Main Menu

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

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

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

    Valid Accounts for the journal voucher entries (increase and decrease)
    JVINC 20F3880 (Journal-236) JVDEC 20F3880 (Journal-239)
    • Debit
    2410 Refund Repay Principal (20X0903)
    4810 Liability Budget Clearing
    • Debit
    4810 Liability Budget Clearing (20F3880)
    4970 Unapplied Refund Reversals
    • Credit
    4810 Liability Budget Clearing (20F3880)
    4970 Unapplied Refund Reversals
    • Credit
    2410 Refund Repay Principal (20X0903)
    4810 Liability Budget Clearing
  4. The following steps are required to complete journals 236 and 239.

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

Assessment Control Main Menu

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

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

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

Assessments

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

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

    Valid Accounts for Assessments
    Debit Credit
    1314 NMF Tax Straddles 6110 Withholding Tax Assessments- TAX
    1321 NMF Notice 6111 Withholding Tax Assessments- PEN
    1322 NMF Taxpayer Delinquent Accounts 6112 Withholding Tax Assessments-INT
    1324 TDA Deferral (Queue) 6120 Ind. Income Tax Assessments-TAX
    1360 NMF Installment Agreement 6121 Ind. Income Tax Assessments- PEN
    1371 NMF Offers in Compromise 6122 Ind. Income Tax Assessments-INT
    1389 NMF Suspense 6130 Corporation Tax Assessments-TAX
    1510 Other Receivables, Reg. 6131 Corporation Tax Assessments-PEN
    1600 Manual Assessments, Transit Account 6132 Corporation Tax Assessments-INT
    1830 NMF Accounts Receivable, Inactive 6140 Excise Tax Assessments-TAX
    4120 SPC Suspense for MF-BMF 6141 Excise Tax Assessments-PEN
    4220 SPC Suspense for MF-IMF 6142 Excise Tax Assessments-INT
    4420 SPC Suspense for NMF 6150 Estate & Gift Tax Assessment-TAX
    6550 Withholding Tax Payments Credited 6151 Estate & Gift Tax Assessment-PEN
    6560 Other Credits Allowed 6152 Estate & Gift Tax Assessment-INT
    6170 CTA Tax Assessments-TAX
    6171 CTA Tax Assessment-PEN
    6172 CTA Tax Assessments-INT
    6180 FUTA Tax Assessments-TAX
    6181 FUTA Tax Assessments-PEN
    6182 FUTA Tax Assessments-INT
  3. The following steps are required to complete journals 610-686 and 810-886.

    Journals 495 and 496 Procedure
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/Select Assessments Apply
    Assessment Control Main Menu Record Select/highlight the assessment type. Tab key
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    RACS Intermediate Menu Select the needed tax class category. Apply
    Maintain Source Journal Certificate # Enter the certificate number.(Manual assessments only) Tab key
    Assessment Date Enter the Assessment Date in MM-DD-YYYY format. For "Regular Current" or "Regular Deficiency " assessments, next Monday's date is generated. Normal assessment dates cannot be earlier than the current date. Manual assessment dates cannot be later than the current date. Enter or Add Button (Tab for jeopardy assessments)
    Principal Taxpayers For jeopardy assessments only, enter the number of principal taxpayers. Enter or Add Button
    Maintain Journal Entry Items Enter the number of Items. Tab Twice
    DLN / RS # Input the DLN or Reconciliation Schedule (RS) number. OK Button
    Select/highlight Tax, Penalty, or Interest. Tab Twice
    Amount Enter the amount for the selected category. OK Button
    Repeat for each category that has an amount. The DLN/RS# is generated from the "items" record. When finished with required inputs, select... Cancel Button
    Maintain Source Journal To enter additional assessments on this journal, select... Add Button
    When finished, review input data. If correct... OK Button
    Maintain Transaction Highlight/Select from the Possible Source Journal, "Application" . From the Action Bar. Action and then Add
    Maintain Source Journal RS# Enter the RS number. **This is an optional entry field. Enter or Add Button
    Maintain Journal Entry Highlight/Select the needed IRS account. Tab key
    Amount Enter the amount for the selected IRS account. OK Button
    Repeat for each account that has an amount. Then select... Cancel Button
    Maintain Source Journal Review input data, If correct, select... OK Button
    If information is not correct... the Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Abatements / Erroneous Abatements

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

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

    Valid Accounts for Abatements and Erroneous Abatements
    Abatement (Journal-691):
    • 6510 Debit Overassessment Credited
    • 4440 Credit Assessment and Abatement Suspense - NMF
    Erroneous Abatement (Journal-692):
    • 4440 Debit Assessment and Abatement Suspense - NMF
    • 6510 Credit Overassessment Credited
  3. The following steps are required to complete journals 691 and 692.

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

Non-Tax Assessment and Non-Tax Abatement (Ogden Submission Processing Center only)

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

  2. These are valid accounts for Non-Tax Assessments (Journal-690) :

    Valid Accounts for Non-Tax Assessments (Journal-690)
    Arbitrage Assessment:
    • 4110 Debit ECC Suspense for Master File-BMF (reverse will be opposite)
    • 6010 Credit Arbitrage Revenue (reverse will be opposite)
    Arbitrage Penalty:
    • 4110 Debit ECC Suspense for Master File-BMF (reverse will be opposite)
    • 6011 Credit Arbitrage Penalty Revenue (reverse will be opposite)
  3. These are valid accounts for:

    Non-Tax Abatements (Journal-695):
    Arbitrage Abatement:
    • 6510 Debit Overassessment Credited
    • 4110 Credit ECC Suspense for Master File-BMF
    Reverse Abatement:
    • 4110 Debit ECC Suspense for Master File-BMF
    • 6510 Credit Overassessment Credited

Deposit Control Main Menu

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

  2. The recovery of losses previously documented, and the discovery of any new shortages or losses and Deposit Fund monies are also on these Journals.

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

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

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

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

    Source Codes
    Source Code Source Code Name
    • DDIA Direct Deposit Installment Agreement
    • EFTPS Electronic Federal Tax Payment System includes FPLP (OSPC only)
    • IDRS Integrated Data Retrieval System
    • ISRP Integrated Submission and Remittance Processing
    • Lockbox Lockbox
    • RRB Railroad Retirement Board
    • SC Manual Service Center Manual
    • SITLP State Income Tax Levy Program
  7. A State must be selected for each item applied to Contributions to Reduce the Public Debt.

Deposit

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

  2. The following are the valid debit accounts for Deposit(s) on Journal 210:

    Valid Debit Accounts for Deposit(s)
    2110 Withholding Revenue Receipt (20-0101)
    2120 Individual Income Revenue Receipt (20-0110)
    2130 Corporation Revenue Receipts (20-0111)
    2140 Excise Revenue Receipts (20-0152)
    2150 Estate & Gift Revenue Receipt (20-0153)
    2170 CTA Revenue Receipt (20-0130)
    2180 FUTA Revenue Receipt (20-0121)
    2305 Unclaimed Funds (20-1060)
    2310 Treaty Country Receipts (20-3220)
    2315 Arbitrage Receipt (20-3220)
    2320 Miscellaneous Receipt (20-3220)
    2325 MISC Forfeiture Receipt (20-1099)
    2330 EP/EO User Fee (20-2411)
    2335 EO User Fee Increase (20X5432.5)
    2340 Photocopy Fee (20X6877)
    2345 Presidential Election Campaign (20X5081.1)
    2350 Public Debt (20X5080.1)
    2355 Federal Court Ordered Restitution (20-3220)
    2360 Conscience Fund (20-1210)
    2365 LIFO (20-3220)
    2370 Mortgage Subsidy. Bond Receipt (20-3220)
    2380 Original Installment Agreement (20X5432.1)
    2385 Reinstatement Installment Agreement (20X5432.3)
    2395 Enrolled Agent (20X5432.4)
    2410 Refund Repay Principal (20X0903)
    2420 Refund Repay Interest (20X0904)
    7002 Deposit Fund Receipt (20X6879.09)
    7009 Insolvency (20F3820)
    Accounting Application
    1510 Credit Other Receivables, Regular
    1710 Credit Dishonored Checks
    1720 Credit Dishonored Checks, ADJ
    4120 Credit SPC Suspense for MF-BMF
    4125 Credit EFTPS Suspense for BMF
    4220 Credit SPC Suspense for MF-IMF
    4225 Credit EFTPS Suspense for IMF
    4255 Credit EFTPS Suspense for IRAF
    4420 Credit SPC Suspense for NMF
    4425 Credit EFTPS Suspense for NMF
    4620 Credit Unidentified Remittances
    4765 Credit EFTPS MISC Suspense
    6310 Credit Miscellaneous Fee *
    6400 Credit MISC Revenue Collection **
    6800 Credit Excess Collection
    6801 Credit Expired External Leads
    Deposit Fund
    4710 Credit Offer-In-Compromise ***
    4720 Credit Sale of Seized Property ***
    4730 Credit Miscellaneous Deposit Fund ***
    Balance with 2320, 2330, 2335, 2340,2380, 2385,2395
    Balance with 2310, 2325, 2345, 2350, 2355, 2360, 2370
    Balance with 7002
    Loss/Recovery
    7610 Debit Embezzlement & Theft (CR for Recovery (20-0110))
    7620 Debit Unexplained Loss (Credit for Recovery (20-0110))
    7650 Debit Deposit Discrepancy (CR for Recovery (20-0110))
    Erroneous Refund
    1530 Credit Court Case, Erroneous Refund
    1540 Credit Non-Court Case, Erroneous Refund
    ID Theft Erroneous Refund
    1545 Credit IDTheft Erroneous Refund
    Unapplied Bank Leads
    4971 Credit Unapplied External Leads
    Reclass
    2110 Withholding Revenue Receipt (20-0101)
    2120 Individual Income Revenue Receipt (20-0110)
    2130 Corporation Revenue Receipts (20-0111)
    2140 Excise Revenue Receipts (20-0152)
    2150 Estate & Gift Revenue Receipt (20-0153)
    2170 CTA Revenue Receipt (20-0130)
    2180 FUTA Revenue Receipt (20-0121)
    2305 Unclaimed Funds (20-1060)
    2310 Treaty Country Receipts (20-3220)
    2315 Arbitrage Receipt (20-3220)
    2320 Miscellaneous Receipt (20-3220)
    2325 MISC Forfeiture Receipt (20-1099)
    2330 EP/EO User Fee (20-2411)
    2335 EO User Fee Increase (20X5432.5)
    7001 EFTPS Unclassified (20F3820)
    2340 Photocopy Fee (20X6877)
    2345 Presidential Election Campaign (20X5081.1)
    2350 Public Debt (20X5080.1)
    2355 Federal Court Ordered Restitution (20-3220)
    2360 Conscience Fund (20-1210)
    2365 LIFO (20-3220)
    2370 Mortgage Subsidy Bond Receipt (20-3220)
    2380 Original Installment Agreement (20X5432.1)
    2385 Reinstatement Installment Agreement (20X5432.3)
    2395 Enrolled Agent (20X5432.4)
    2410 Refund Repay Principal (20X0903)
    2420 Refund Repay Interest (20X0904)
    2600 Oil Spill Receipts (20X8185)
    2900 Child Support Receipts (75X6288)
    7002 Deposit Fund Receipt (20X6879.09)
    7003 Anti-Drug Receipts (20X5099.1)
  3. This table describes the steps required to complete Journal 210.

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

Debit Voucher (DV) and DV Adjustment

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

Debit Voucher (DV)
  1. The following are the valid accounts for DV (Journal 220):

    • 1710 Debit Dishonored Checks

    • 2110 Credit Withholding Revenue Receipt (20-0101)

Debit Voucher (DV) Adjustment
  1. The following are the valid accounts for DV Adjustment (Journal 221):

    Valid Accounts for DV Adjustment
    2110 Debit Withholding Revenue Receipt (20-0101)
    Application
    1710 Dr/Cr Dishonored Checks
    1720 Dr/Cr Dishonored Checks, ADJ
    4120 Debit SPC Suspense for MF-BMF
    4125 Debit EFTPS Suspense for BMF
    4220 Debit SPC Suspense for MF-IMF
    4225 Debit EFTPS Suspense for IMF
    4255 Debit EFTPS Suspense for IRAF
    4425 Debit EFTPS Suspense for NMF
    6700 Debit Foreign Check Collection Costs
    Reclass
    2110 Dr/Cr Withholding (20-0101)
    2120 Dr/Cr Ind. Income Rev Receipt (20-0110)
    2130 Dr/Cr Corp. Revenue Receipt (20-0111)
    2140 Dr/Cr Excise Revenue Receipt (20-0152)
    2150 Dr/Cr Estate & Gift Revenue Receipt (20-0153)
    2170 Dr/Cr CTA Revenue Receipt (20-0130)
    2180 Dr/Cr FUTA Revenue Receipt (20-0121)
    7001 Dr/Cr EFTPS Unclassified (20F3820)
  2. This table describes the steps required to complete Journal 221

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

Confirm Deposits

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

  2. For a list of source documents used, refer to IRM 3.17.63.20.3.

  3. There are no valid accounts for Confirm Deposits. Use Journal 211 for manual confirmations.

  4. This table describes the steps required to complete Journal 211.

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

Reclassify

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

  2. The following are valid Debit and Credit accounts for the Reclass (Journal 250):

    1. 2110 Withholding Revenue Receipts (20-0101)

    2. 2120 Ind. Income Revenue Receipt (20-0110)

    3. 2130 Corp. Revenue Receipt (20-0111)

    4. 2140 Excise Revenue Receipt (20-0152)

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

    6. 2170 CTA Revenue Receipt (20-0130)

    7. 2180 FUTA Revenue Receipt (20-0121)

    8. 2305 Unclaimed Funds (20-1060)

    9. 2310 Treaty Country Receipts (20-3220)

    10. 2315 Arbitrage Receipt (20-3220)

    11. 2320 Miscellaneous Receipt (20-3220)

    12. 2325 MISC Forfeiture Receipt (20-1099)

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

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

    15. 2340 Photocopy Fee (20X6877)

    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. 2375 Informant Receipts (20X5433)

    23. 2380 Original Installment Agreement (20X5432.1)

    24. 2385 Reinstatement Installment Agreement (20X5432.3)

    25. 2395 Enrolled Agent (20X5432.4)

    26. 2410 Refund Repay Principal (20X0903)

    27. 2420 Refund Repay Interest (20X0904)

    28. 2600 Oil Spill Receipts (20X8185)

    29. 2900 Child Support Receipts (75X6288)

    30. 2910 IPAC Receipts (20F3885.11)

    31. 2915 DOJ Receipts (20F3844)

    32. 7001 EFTPS Unclassified (20F3820)

    33. 7002 Deposit Fund Receipt (20X6879.09)

    34. 7003 Anti-Drug Receipts (20X5099.1)

    35. 7004 Informant Rewards Receipts (20X5433.1)

    36. 7005 Carryover Receipts - Northern Mariana Island (20X6737)

    37. 7006 Carryover Receipts - Virgin Islands (20X6738)

    38. 7007 Carryover Receipts - Guam (20X6740)

    39. 7008 Carryover Receipts - Samoa (20X6741)

    40. 7009 Insolvency (20F3820)

  3. This table describes the steps required to complete Journal 250.

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

Service Center Central Accounting Reporting System (CARS) Reclassification

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

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

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

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

  5. These are valid accounts for CARS Reclassifications:

    Valid accounts for CARS Reclassifications
    Reclass Receipt:
    TAS Debit or Credit IRS Account #
    20-0101 Debit Account 3500
    20–0110 Debit Account 3500
    20–0111 Debit Account 3500
    20–0121 Debit Account 3500
    20–0130 Debit Account 3500
    20–0152 Debit Account 3500
    20–0153 Debit Account 3500
    20–1099 Debit Account 3500
    20F3500 Debit Account 3500
    20X1807 Debit Account 3500
    20X5080.1 Debit Account 3500
    20X5432.1 Debit Account 3500
    20X5432.2 Debit Account 3500
    20X5432.3 Debit Account 3500
    20X5432.4 Debit Account 3500
    20X5432.5 Debit Account 3500
    20X5432.6 Debit Account 3500
    20-0101(-) Credit Account 3500
    20–0110(-) Credit Account 3500
    20–0111(-) Credit Account 3500
    20–0121(-) Credit Account 3500
    20–0130(-) Credit Account 3500
    20–0152(-) Credit Account 3500
    20–0153(-) Credit Account 3500
    20–1099(-) Credit Account 3500
    20F3500(-) Credit Account 3500
    20X1807(-) Credit Account 3500
    20X5080.1(-) Credit Account 3500
    20X5432.1(-) Credit Account 3500
    20X5432.2(-) Credit Account 3500
    20X5432.3(-) Credit Account 3500
    20X5432.4(-) Credit Account 3500
    20X5432.5(-) Credit Account 3500
    20X5432.6(-) Credit Account 3500
    Reclass Disbursement:
    TAS Debit or Credit IRS Account #
    20F3502 Debit Account 3502
    20F3844 Debit Account 3502
    20F3885.11 Debit Account 3502
    20X0903 Debit Account 3502
    20X0904 Debit Account 3502
    20X6737 Debit Account 3502
    20X6738 Debit Account 3502
    20X6740 Debit Account 3502
    20X6741 Debit Account 3502
    20X6877 Debit Account 3502
    20F3502(-) Credit Account 3502
    20F3844(-) Credit Account 3502
    20F3885.11(-) Credit Account 3502
    20X0903(-) Credit Account 3502
    20X0904(-) Credit Account 3502
    20X6737(-) Credit Account 3502
    20X6738(-) Credit Account 3502
    20X6740(-) Credit Account 3502
    20X6741(-) Credit Account 3502
    20X6877(-) Credit Account 3502
    20X6741(-) Credit Account 3502
    20X6877(-) Credit Account 3502

    This table describes the steps required to complete Journal Number 704.

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

Deposit Fund Control Main Menu

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

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

  3. These Journals will be accessed through the applicable process type selected from the RACS Intermediate Menu.

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

    1. Apply To Offer in Compromise (OIC)

    2. Apply To Seizure

    3. Apply To Miscellaneous

    4. Apply From OIC

    5. Apply From Seizure

    6. Apply From Miscellaneous

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

  6. The following are valid accounts for Deposit Fund:

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

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

Inventory Control Main Menu

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

  2. These are the valid accounts for Inventory Control:

    1. 3200 Collateral Held

    2. 3300 Seized Property

    3. 4120 SPC Suspense for MF-BMF

    4. 4220 SPC Suspense for MF-IMF

    5. 4420 SPC Suspense for NMF

    6. 4720 Sales of Seized Property

    7. 4980 Liability for Inventory Accounts

    8. 6980 Acquired Property Disposed of Other Than by Sale

    9. 6985 Profit & Loss on Sale of Acquired Property

    10. 7100 Property Acquired in Payment of Taxes

Inventory - Acquisition

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

  2. These are the valid accounts for Acquisition (Journal-302):

    1. 7100 Debit Bankruptcy

    2. 7100 Debit Property Acquired in Payment of Tax

    3. 4120 Credit SPC Suspense for Master File - BMF

    4. 4220 Credit SPC Suspense for Master File - IMF

    5. 4420 Credit SPC Suspense for NMF

  3. The following steps are required to complete Journal 302:

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

Inventory - Disposition/Loss or Disposition/Profit

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

  2. Following are the valid accounts for Disposition /Loss (Journal 303):

    1. 4420 Debit SPC Suspense, NMF

    2. 4720 Debit Sales of Seized Property

    3. 6985 Debit Profit and Loss Sale Acquired Property

    4. 7100 Credit Property Acquired in Payment of Tax

  3. Following are the valid accounts for Disposition/Profit (Journal 304):

    1. 4420 Debit SPC Suspense, NMF

    2. 4720 Debit Sales of Seized Property

    3. 7100 Credit Property Acquired in Payment of Tax

    4. 6985 Debit Profit and Loss Sale Acquired Property

  4. The following steps are required to complete Journals 303 and 304.

    Journals 303 and 304 Procedure
    Journals Prompt Description / Action Select.
    RACS Main Menu Highlight/Select Inventory Apply
    Inventory Control Main Menu Record Select Disposition/Loss or Disposition/Profit. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Document # Enter the Document Number. The number must match the number used to establish the document on the RRACS inventory. Tab Key
    Prepare Date Enter the Disposition Date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry Amount Enter the Amount associated with the selected IRS account. OK Button
    Maintain Source Journal Review input data. If correct, select... Enter or Add Button
    If APPLICATION.
    Maintain Transaction Journal Highlight/Select Application from the Possible Source 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 Select the needed IRS Account Tab Key
    Amount Enter the amount associated with the selected IRS account. Enter or OK Button
    Repeat for each account that has an amount. OK Button
    When finished with required data inputs, select... Cancel
    If Seizure.
    Maintain Source Journal Deposit Fund ID # Enter the Identification Number of the deposit fund. Tab Button
    Prepare Date Enter the prepare date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. Enter or OK Button
    In all cases, continue with .
    Maintain Source Journal Review input data. If correct, select... Enter or Add Button
    Repeat for each deposit fund, when finished, select... Cancel
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct, select... Post Button

Inventory - Disposition/Non-Sale

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

  2. These are the valid accounts Disposition and Non-Sale ( Journal 305):

    1. 4420 Debit SPC Suspense, NMF

    2. 6980 Debit Acquired Property Disposed Other Than Sale

    3. 7100 Credit Property Acquired in Payment of Tax

  3. The following procedural steps are required to complete Journal 305.

    Journals 305 Procedure
    Journals Prompt Description / Action Select.
    RACS Main Menu Highlight/Select Inventory Apply
    Inventory Control Main Menu Record Select Disposition/Non Sale. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Document # Enter the Document Number. The number must match the number used to establish the record on the RRACS Inventory. Tab Key
    Prepare Date Enter the Source Document Date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry Amount Enter the Amount associated with the selected IRS account. OK Button
    Maintain Source Journal Review input data. If correct, select... OK Button
    Maintain Transaction Journal Highlight/Select Application from the Possible Source 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 Amount Enter the amount associated with the selected IRS account. OK Button
    Repeat for each account that has an amount OK Button
    When finished, select... Cancel Button
    Maintain Source Journal Review input data, If correct, select... OK Button
    If information is not correct, see Introduction for "Edit and Delete" Buttons. Edit/Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct... Post Button

Inventory - Seized Property and Collateral (Open and Close)

  1. These Journals are used to record the value of seized property and collateral inventory. The same Journals will be used for closing the records. Each category is a separate selection from the Inventory Control Main Menu. Reference IRM 3.17.63.23.2 and 3.17.63.23.3.

  2. The valid accounts for Journal 320, Seized Property Open are:

    1. 3300 Debit Seized Property

    2. 4980 Credit Liability for Inventory Accounts

  3. The valid accounts for Journal 321, Seized Property Close are:

    1. 4980 Debit Liability for Inventory Accounts

    2. 3300 Credit Seized Property

  4. The valid accounts for Journal 322, Seized Property Open & Close are:

    1. 3300 Debit Seized Property

    2. 4980 Debit Liability for Inventory Accounts

    3. 3300 Credit Seized Property

    4. 4980 Credit Liability for Inventory Accounts

  5. The valid accounts for Journal 323, Collateral Open are:

    1. 3200 Debit Collateral Held

    2. 4980 Credit Liability for Inventory Accounts

  6. The valid accounts for Journal 324, Collateral Close are:

    1. 4980 Debit Liability for Inventory Accounts

    2. 3200 Credit Collateral Held

  7. The valid accounts for Journal 325, Collateral Open & Close are:

    1. 3200 Debit Collateral Held

    2. 4980 Debit Liability for Inventory Accounts

    3. 3200 Credit Collateral Held

    4. 4980 Credit Liability for Inventory Accounts

    Note:

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

  8. The following procedural steps are required to complete Journals 320, 321, 322, 323, 324, 325, 330,335, 340, and 345.

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

Loss Control Main Menu

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

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

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

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

Loss Accounts

  1. These are the valid accounts for Losses, Embezzlements and Thefts (Journal 306):

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

Recovery of Loss Accounts

  1. These are the valid accounts for Recovery of Embezzlements, Thefts and Losses (Journal 309):

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

Journal Steps

  1. The following steps are required to complete Journals 306, 307, 308, 309, 310, and 311.

    Journals 306, 307, 308, 309, 310, and 311 Procedures
    Journals Prompt Description / Action Select.
    RACS Main Menu Highlight/Select Loss Apply
    Loss Control Main Menu Record Select one of the six Loss or Recover options from the menu. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Document # Enter the Loss Document Number. Tab Key
    Prepare Date Enter the date of the loss in MM-DD-YYYY format... Add or Enter Button
    Maintain Journal Entry Tax Class Select the Tax Class from the Ledger Classification list box. Tab Key
    Area Office Select the appropriate Area Office code from the pop-up Journal (If applicable for 309, 310, 311). Tab Key
    Amount Enter the Amount associated with the selected IRS account. OK Button
    Repeat for each doc ID that has an amount. When finished with required inputs, select... Cancel Button
    Maintain Source Journal Review input data. If correct, select... OK Button
    Maintain Transaction Journal Highlight/Select Application from the Possible Source 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 account. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
    Repeat for each account that has an amount. When finished with required inputs, select… Cancel Button
    Maintain Source Journal Review input data, If correct, select... OK Button
    If information is not correct, see Introduction for "Edit and Delete" Buttons. Edit/Delete Button

    Note:

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

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

Research Methods

  1. This subsection identifies the five options available to Accounting Technicians to research posted journals from the Journal Research Menu. The trial balance is created from the Balance Research menu.

  2. The following table lists the five research options available from the Journal Research icon and the primary features of each.

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

    Note:

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

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

    Caution:

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

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

Journal Research

  1. The following steps should be used for Journal Research:

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

    Note:

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

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

    Note:

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

    6 Select List or Display to execute the request.
    7 Use the arrow on the scroll box on the right side of the list to page to the bottom of the list box. See next page for instructions on the More option.
    8 Highlight any item on the journal list box and select Display for a complete record of the journal.
    9 Select Print for a copy of any list or journal that you have obtained. As the record will remain in the database for 3 years, it may not be necessary to print your research.
  2. Some research options have limited capacities that will initially return a limited in the subset of journal records per request. On rare occasions, additional journal records may be present on the database, but are not sent to your computer because of the system capacity. To receive these additional records, select the More option from the Action Bar. The system does not alert you that more journal records are available. The Print Menu for the More option will generate a print starting with page 1. If only a print of the visible record is required, select the Print Screen key on the computer keyboard. The Journal capacity for each research option is as follows.

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

Trial Balance

  1. The following steps should be used to request a Trial Balance:

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

RRACS Reports

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

Mainframe Reports

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

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

    End of Day Reports
    REPORT # REPORT NAME
    001 Daily Posting Summary (DPS)
    003 Daily Trail Balance Reports
    012 NTRR Trial Balance
    014 Revenue Receipt Summary
    037 Revenue Receipt Report
    043 Future Trail Balance Report
    072 DT Classification Report
    125 NTRR Posting Summary
  2. The following steps are required to generate End Day Report(s):

    End of Day Reports
    Journal Description/Action Select/Enter
    RRACS Reports Main Menu Select Reports Main Menu Enter
    Create RRACS Batch Report Enter End Day Date in MM-DD-YYYY format. (If current date, no entry required - Default is always current date) If other than current date, enter requested date.
    Select End Day Enter
    Select ALL to generate each report or highlight the desired report Enter
  3. The request will be submitted to the MCC. Once the request is received by MCC, you will receive a notification stating " Report Request has been submitted and will print upon completion" . Check your printer periodically for generated output. (Expect an extended delay in printing time when ALL is selected.)

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

    Additional Prints
    Journal Description/Action Select.
    RRACS Reports Main Menu Select Reports Main Menu. Enter
    Print Sub Menu Select Print.
    Select Main Frame . Highlight desired report. OK

    Note:

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

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

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

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

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

    How to Generate Month-End Reports
    Journal Description/Action Select.
    Create RRACS Batch Reports Enter Account Period in MM-YYYY format... (If Current Account Period no entry is required - Current Account period is Default period) If other than current account period, enter requested period.
    Select Month End
    Select desired report to be generated. Selecting Enter or ALL will generate all Month End reports.
  4. The request will be submitted to MCC. Once the MCC receives the request, a notification will be received stating "Report Request has been submitted and will print upon completion" . Check your printer periodically for generated output. (Expect an extended delay in printing time when ALL is selected.)

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

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

    Note:

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

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

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

    Fiscal Year-End Sub Menu
    Report # Report
    025A FY 2162 Summary of Assessment Certificates Issued
    0032 Cumulative Trial Balance
  3. The following is required to generate a Fiscal Year-End Report(s):

    Fiscal Year-End Reports
    Journal Description/Action Select.
    RRACS Reports Main Menu Select Reports Main Menu Enter
    Create RRACS Batch Reports Enter Fiscal Year-End Date in MM-DD-YYYY format...
    Select Fiscal Year-End
    Select individual report or ALL to be printed.
  4. The request will be submitted to MCC. Once the request is received by MCC, a notification will be received stating "Report Request has been submitted and will print upon completion" . Check your printer periodically for generated output.

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

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

    Note:

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

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

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

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

    Miscellaneous Report
    Journal Description/Action Select.
    RRACS Reports Main Menu Select Reports Main Menu. Enter
    Create RRACS Batch Reports Enter Cycle in YYCC format.
    Select Miscellaneous.
    Select report to be printed.
  4. The request will be submitted to MCC. Once the request is received by MCC, you will receive a notification stating "Report Request has been submitted and will print upon completion" . Check your printer periodically for generated output.

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

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

    Note:

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

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

  2. Note: CIR has replaced CASHLINK and TRS (Transaction Reporting System). CIR (Collections Information Repository) is the Department of Treasury's new system for receiving and reporting information about revenue and receipt transactions.

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

    External Batch Processing Reports
    Report # Report Name
    124A Matched Disbursement Records
    124B Recirculating Treasury Records
    124C Unmatched RACS Disbursement Records
    124D Refund Match Error Records
    035A DTDV Match Treasury Records
    035B DTDV Unmatched Treasury Records
    035C DTDV Unmatched RACS Records
    035D DTDV Match Error Report
    1134 Matched CIR Records
    1135 CIR Recirculating Records
    1136 Unmatched RACS CIR Records
    1137 CIR Error Report
    126 EFTPS Error Report
  4. Use the following table to generate a batch processing report(s):

    Batch Processing Report
    Journal Description/Action Select.
    RACS Reports Main Menu Select RACS Reports Main Menu. Enter
    Print Sub Menu Select Print.
    Print Drop Down Menu Select Mainframe . Highlight individual report to be printed. OK
    Select Online for Daily Wire, SF224, Assessments and Abatements. OK
  5. Once a report is selected, prints will be generated from the RRACS printer.

Assessment Reports

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

Assessment Certificate
  1. The following table lists the activities required to post an Assessment Certificate:

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

    Note:

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

Abatement Report (Form 2188)
  1. The following table lists the activities required to post an Abatement Report (Form 2188).

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

    Note:

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

Database Administration

  1. Access to the DBA Main Menu is restricted to Data Base Administrators and their alternates.

  2. This subsection identifies the six options (Sub Menus) available to DBAs for maintaining RRACS database static tables. The DBA options allow changes in accounting period, year-end journalizing process, assessment date, or accountable officer; recording of Undeposited Collections or Deposits during changes in accountability; as well as modification to certain records that contain errors in identification and status which have posted to the RRACS general ledger. Reference IRM 3.17.63.28.

DBA Update Sub Menu

  1. The DBA Update Sub Menu provides for changes in the Default Account Period, Assessment Date and changes of accountability for Submission Processing Center Officials.

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

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

DBA Modify Sub Menu

  1. The DBA Modify Sub Menu allows modification to certain records that contain errors in identification and status which have posted to the RRACS General Ledger. As a general rule Maintain Source Journal data can be modified. However, Ledger Classification or Dollar Amount can not be modified. Erroneous Ledger Classification or Dollar amount data requires a reversal journal action. All Modifications begin with Journal Number series 902.

  2. The following is required to modify a posted Journal Record.

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

    2. No modifications are allowed for Batch activities.

  3. The following table identifies attributes (entry fields) for all Process Types which can be modified using DBA Modify Menu:

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

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

    3. Disregard any alpha characters on High or Low Check Numbers. Only numeric input is allowed.

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

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

  4. The following table lists modification notes / restrictions which apply to Process types:

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

DBA Reversal Sub Menu

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

  2. The following steps are required to enter data through the DBA Reversal Sub Menu:

    DBA Reversal Sub Menu
    Journal Prompt Description/Action Select.
    RACS Main Menu From Action Bar Select Reversal
    Reverse Journal Control JOURNAL Number to be reversed Enter Journal Number to be reversed by Series (XXX) Date (MMDDYYYY) Number (XXXX) format. TAB
    Message Input Message for appropriate audit control, select... OK
    Post Review Data, if correct select... Post
    1. Rever