3.17.63 Redesign Revenue Accounting Control System

Manual Transmittal

April 01, 2014

Purpose

(1) This transmits the revised IRM 3.17.63, Accounting and Data Control, Redesign Revenue Accounting Control System.

Material Changes

(1) We made substantial revisions to this IRM by:

  1. Realigning subsections.

  2. Adding new subsections.

  3. Moving large charts to the exhibits section.

  4. Moving the Federal Tax Deposit section and accompanying Chart of Accounts to the exhibits section.

  5. Making editorial changes.

  6. 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.

(2) IRM Procedural Update (IPU) 101648 issued 11-23-2010:

  1. IRM 3.17.63.16.2.21 removed instructions.

  2. IRM 3.17.63.16.5.4 removed instructions.

(3) IPU 101740 issued 12-21-2010:

  1. IRM 3.17.63.12.7 added Section 508 Compliance.

  2. IRM 3.17.63.9.9.4 added Lockbox Accounting Package.

  3. IRM 3.17.63.9.9.5 replaced paragraph (2) with new instructions for ISRP batch journal.

(4) IPU 101743 issued 12-22-2010:

  1. IRM 3.17.63.9.2.3 added reviewer instructions.

  2. IRM 3.17.63.9.2.3(6) added - accounting technician maintains the email confirmation when the TID report was sent to HQ.

(5) IPU 110197 issued 01-24-2011 update is now in IRM 3.17.64.

(6) IPU 110312 issued 02-08-2011:

  1. Update is now in IRM 3.17.64.

  2. IRM 3.17.63.9.2.2 added instructions for TID.

(7) IPU 110884 issued 04-28-2011 IRM 3.17.63.21.25 added TAC Cash Deposits (Area Office Remittance Reports).

(8) IPU 110979 issued 05-16-2011:

  1. Exhibit 3.17.63-7 added account number 2915 DOJ Receipts to General Ledger Chart of Accounts.

  2. IRM 3.17.63.16.2.35 deleted (4).

  3. IRM 3.17.63.16.2.35(1) added - except DOJ IPAC.

  4. IRM 3.17.63.16.2.36 added - Account 2915 DOJ Receipts (Normal Account, DR Normal Balance) (TAS 20F3844) (Kansas City Only).

  5. IRM 3.17.63.9.17 changed Atlanta to Kansas City.

  6. IRM 3.17.63.9.17 deleted - DOJ deposit number.

  7. Exhibit 3.17.63-3 added - TAS 20F3844 and description DOJ IPAC Suspense to TAS chart.

(9) IPU 111063 issued 05-27-2011 IRM 3.17.63.9.2.3(8) added - campuses must retain the TID report/spreadsheet & supporting documentation with original signatures and dates for 18 months and retire files after 18 months to the Federal Records Center.

(10) IPU 111071 issued 05-31-2011:

  1. Update is now in IRM 3.17.64.

  2. IRM 3.17.63.16.2.25(1) added - (a) (b) and (c) for Account 2360, Conscience Funds.

  3. IRM 3.17.63.9.28 added - to (4)(c) OTCnet (formerly TGAnet), and to (4)(d) Confirmed date on OTCnet (or CIR) deposit ticket. Created date on an OTCnet (or CIR) debit voucher. Created date on an adjustment DT/DV.

(11) IPU 111121 issued 06-10-2011:

  1. IRM 3.17.63.9.28.1(1) added - The Form 6652 and RACS 017 (DT/DV Support List), are used to reconcile deposits/debit vouchers on the Statement of Differences Reconciliation Report. Form 6652 information is downloaded via CARS and the DT/DV Support List are downloaded via RRACS. The Form 6652 shows the difference between the campus totals and the totals submitted through Fiscal Service. The RACS 017 report reveals all deposits/debit vouchers journalized into the RRACS system (IRS) for the accounting period. The monthly DT/DV Support List identifies the items that support the Fiscal Service total.

  2. IRM 3.17.63.9.28.1(4) added - Maintain a log for audit purpose on 908 and 909 journals.

  3. IRM 3.17.63.9.28.1(9) added fax number.

  4. IRM 3.17.63.14.1(2) updated - All modifications begin with journal number series 902, must be approved by management official.

  5. IRM 3.17.63.12.5(8) added - Maintain a log and include all correction request, modifications and reversal journals for audit trail.

  6. IRM 3.17.63.9.15(7) deleted correction journal and replaced it with modification (902) with manager approval.

(12) IPU 111202 issued 06-23-2011 IRM 3.17.63.9.28.1(12) added - The accounting technician/DBA prepares the RACS 017 DTDV report (IRS) and the GOALS II Support Listing report (Treasury). The reviewer (DBA or higher level personnel) should review the report for accuracy and supporting backup documentation before signing or submitting the SOD to Headquarters office. The Reconciliation Report is verified by comparing it to the 035B and 035C reports prior to submitting to Headquarters.

(13) IPU 111237 updated 06-30-2011:

  1. IRM 3.17.63.10.3 updated the procedures for receiving IPACS.

  2. IRM 3.17.63.16.2.36(2) added - DOJ, 20F3844.

(14) IPU 111306 issued 07-15-2011 IRM 3.17.63.9.2.2(1) added - Effective immediately the RACS Unit will only reconcile imbalances that are $100,000 and greater.

(15) IPU 111325 issued 07-20-2011:

  1. IRM 3.17.63.9.28(2) added - Form 6652; and (3) Statement of Differences Reconciliation Reports for disbursements are due three working days after the 18th of the month.

  2. IRM 3.17.63.9.28(4) added - sources for finding the prepare date and confirm date for the Reconciliation Report “date” columns are listed.

(16) IPU 111971 issued 12-16-2011:

  1. IRM 3.17.63.16.6.6(3) added - Remittances of less than $1 will be deposited into the 6540 account by preparing Form 2007, Schedule of Small Credits Cleared.

  2. IRM 3.17.63.16.6.6(4) Additional IRM reference 3.8.45, Manual deposit Process.

(17) IPU 12U0156 issued 01-17-2012:

  1. Exhibit 3.17.63-1 added DBA, HQ, and SPC to Acronyms table.

  2. IRM 3.17.63.15 (1) (2) (3) added new section RRACS Security Accreditation and Authorization Section.

  3. IRM 3.17.63.5.5 deleted - and CADE from (b) (d) and (e).

  4. IRM 3.17.63.12.9(1) deleted DET.

  5. Exhibit 3.17.63-5 deleted batch window numbers - 106, 160 and 161 and added 162 (CADE 2 Recap).

  6. Exhibit 3.17.63-6 added manual input window number 471 (CADE 2).

  7. IRM 3.17.63.10(1) deleted - CADE and CADE SPS refunds by ECC will be generated daily.

  8. IRM 3.17.63.10.1.1(1) deleted - and CADE.

  9. IRM 3.17.63.18.1(3) (d) replace CADE with IMF, (e) added IMF, and (f) added IMF EFT NTRR (for EFT sites).

  10. IRM 3.17.63.18.1(4) deleted - (c), (e) and (g).

  11. Exhibit 3.17.63-8 Deleted - 106,160 and 161 and added 162 with 107 (162/107).

  12. IRM 3.17.63.18.3(1) changed every cycle to (daily) and deleted (Cade is daily); deleted - and Cade from (1), (a) and (b), and removed (y) and (z).

  13. IRM 3.17.63.20.2(6) (j) removed 106 and added 162 CADE 2 SC recap.

  14. IRM 3.17.63.9.2.3(9) changed 10 sampling items to 3 sampling items per campus and 3 workdays to send the backup documentation.

(18) Deleted the following sections from IRM 3.17.63.5, Responsibilities:

  • Responsibilities of Certifying Officers.

  • Transfer of Accountability of Campus Directors.

(19) Added the following sections to IRM 3.17.63.5, Responsibilities:

  • Chief Financial Officer.

  • Associate Chief Financial Officer for Financial Management.

  • Director, Office of Revenue Accounting (CFO).

  • RRACS Unit Manager (CFO).

(20) IRM 3.17.63.9.10(5)b, Deposit Discrepancies, added account 7649.

(21) IRM 3.17.63.14.4.1(2), Month-End Reports, deleted paragraph on SC Loss/Shortage/Recovery Support List.

(22) IRM 3.17.63.9.20, State Income Tax Levy Program, added Alabama, Arkansas, Colorado, Minnesota, Pennsylvania, and Virginia states.

(23) Deleted Manual Procedures for a Summary of Assessment Certificate (If needed) subsection from IRM 3.17.63.

(24) Deleted the following reports from IRM 3.17.63.21, Accounting Reports and Usage:

  • Summary Record of Assessments & List of Unprocessed Assessment Certificates (RACS Report 006).

  • Form 2162, Summary of Assessment Certificates Issued (RACS Report 025).

  • Erroneous Refund Report- Court Cases (RACS Report 131).

  • Credit Transfer Out Report (RACS Report 142).

(25) IRM 3.17.63.21.25 (2) added Out of Balance heading.

(26) Exhibit 3.17.63-7, General Ledger Chart of Accounts, added accounts 1535, 1545, 6901, 6905, and 7649.

(27) Exhibit 3.17.63-9, Subsidiary Records External to RRACS, added accounts 1535, 1545, 6905, and 7649, deleted CADE RACR section, and renamed IMF/CADE RACR to CADE 2.

(28) Deleted Account Adjustments and all subsections from IRM 3.17.63:

  • Substantiated Credits.

  • Debit and Credit Transfers.

  • NMF Subsequent Transactions Debits.

  • NMF Subsequent Transactions Credits and Abatements.

  • NMF Accounts Written-Off.

(29) Deleted Applications From Unidentified Revenue Receipts and all subsections from IRM 3.17.63:

  • Applications From Unidentified Miscellaneous Funds.

  • Dishonored Check Applications.

  • Non-Master File Applications From DCF.

  • Dishonored Checks on Miscellaneous Deposits.

  • Dishonored Checks on Unidentified Remittances.

(30) Deleted ECC Applications Tapes to ECC (Mainline and IDRS) and all subsections from IRM 3.17.63:

  • Corrected Unpostable Transactions.

  • ECC Deletes.

(31) Deleted Credit Transfers and all subsections from IRM 3.17.63:

  • Credit Transfer Out Form 2158.

  • Credit Transfers In Form 2158.

  • Credit Transfer Out Confirmed Form 2158.

  • Deposit Fund Transfers.

(32) Deleted Account Transfers and all subsections from IRM 3.17.63:

  • Account Transfers Out Form 514-B.

  • Account Transfers In-Form 514-B.

  • Account Transfers Out Confirmed- 514-B.

(33) Deleted Erroneous Refunds and all subsections from IRM 3.17.63:

  • Erroneous Refund Non-Payment.

  • Erroneous Refund Cleared.

(34) Deleted the following accounts from IRM 3.17.63.16, Account Series 1000 Accounts Receivable:

  • Account 1100 BMF, Accounts Receivable (Real Account, DR Normal Balance).

  • Account 1200 IMF, Accounts Receivable (Real Account, DR Normal Balance).

  • Account 1205 CADE, Accounts Receivable (Real Account, DR Normal Balance).

  • Account 1300 Non-Tax Receivables (Real Account, DR Normal Balance).

  • Account 1301 CADE Non-Tax Receivables (Real Account, DR Normal Balance).

  • Account 1321 NMF Notice (Real Account, DR Normal Balance).

  • Account 1322 NMF Taxpayer Delinquent Accounts Deferral (Real Account, DR Normal Balance).

  • Account 1324 NMF Taxpayer Delinquent Accounts Deferral Under Tolerance (Real Account, DR Normal Balance).

  • Account 1360 NMF Installment Agreement Accounts (Real Account, DR Normal Balance).

  • Account 1371 NMF Offers In Compromise (OIC) (Real Account, DR Normal Balance).

  • Account 1389 NMF Suspense (Real Account, DR Normal Balance).

  • Account 1510 Other Receivables, Reg. (Real Account, DR Normal Balance).

  • Account 1530 Court Case Erroneous Refund (Real Account, DR Normal Balance).

  • Account 1540 Non-Court Case Erroneous Refund (Real Account, DR Normal Balance).

  • Account 1550 Injured Spouse Claims Allowed Rec (Real Account, DR Normal Balance).

  • Account 1600 Manual Assessments, Transit Account (Real Account, DR Normal Balance).

  • Account 1710 Dishonored Checks (Real Account, DR Normal Balance).

  • Account 1720 Dishonored Check Adjustments (Real Account, DR/CR Normal Balance).

  • Account 1810 BMF Account Receivable, Inactive (Real Account, DR Normal Balance).

  • Account 1815 CADE Accounts Receivable, Inactive (Real Account, DR Normal Balance).

  • Account 1820 IMF Accounts Receivable, Inactive (Real Account, DR Normal Balance).

  • Account 1830 NMF Accounts Receivable, Inactive (Real Account, DR Normal Balance).

  • Account 1840 Other Receivable, Inactive (Real Account, DR Normal Balance).

(35) Deleted the following accounts from IRM 3.17.63.16, Account Series 4000 Liability Accounts:

  • Account 4110 ECC Suspense for the MFBMF (Real Account, DR/CR Normal Balance).

  • Account 4120 SC Suspense for the MFBMF (Real Account, DR/CR Normal Balance).

  • Account 4125 EFTPS/FPLP Suspense for MF BMF (Real Account, DR/CR Normal Balance) (Ogden Only).

  • Account 4130 ECC Unpostable Documents BMF (Real Account, DR/CR Normal Balance).

  • Account 4205 CADE in Transit/CADE to MF - IMF (Real Account, DR/CR Normal Balance).

  • Account 4210 ECC Suspense for the MFIMF (Real Account, DR/CR Normal Balance).

  • Account 4215 ECC Suspense for CADE (Real Account, DR/CR Normal Balance).

  • Account 4217 ECC MFT 30 to MFT 29 for CADE (Real Account, CR Normal Balance).

  • Account 4220 SC Suspense for the MF IMF (Real Account, DR/CR Normal Balance).

  • Account 4225 EFTPS/FPLP Suspense for MF IMF (Real Account, DR/CR Normal Balance) (Ogden Only).

  • Account 4230 ECC Unpostable Documents IMF (Real Account, DR/CR Normal Balance).

  • Account 4254 MFT 30 to MFT 29 (Real Account, CR Normal Balance).

  • Account 4420 SC Suspense for NMF (Real Account, DR/CR Normal Balance).

  • Account 4425 EFTPS/FPLP Suspense for NMF (Real Account, DR/CR Normal Balance) (Ogden Only).

  • Account 4430 Unpostable Documents NMF (Real Account, DR/CR Normal Balance).

  • Account 4440 Assessment and Abatement Suspense NMF (Real Account, DR/CR Normal Balance).

  • Account 4510 Pre-payment Credits BMF (Real Account, CR Normal Balance).

  • Account 4520 Pre-payment Credits IMF (Real Account, CR Normal Balance).

  • Account 4520 Pre-payment Credits IMF (Real Account, CR Normal Balance).

  • Account 4521 Pre-payment Credit - Non Tax (Real Account, CR Normal Balance).

  • Account 4522 CADE Pre-payment CR Non-Tax (Real Account, CR Normal Balance).

  • Account 4530 CADE Pre-payment CR (Real Account, CR Normal Balance).

  • Account 4610 Unapplied Advance Payments (Real Account, CR Normal Balance).

  • Account 4615 IRC 847, Special Estimated Tax Payments (Real Account, CR Normal Balance) (Ogden Only).

  • Account 4620 Unidentified Remittances (Real Account, CR Normal Balance).

  • Account 4740 Deposit Funds in Transit (Real Account, CR Normal Balance).

  • Account 4900 Revenue Credits in Transit to Other Campuses (Real Account, CR Normal Balance).

  • Account 4910, Disbursement Loss (Real Account, DR Normal Balance).

  • Account 4950 IMF Unallowable Deductions (Real Account, DR/CR Normal Balance).

  • Account 4970 Unapplied Refund Reversal (Real Account, DR/CR Normal Balance).

  • Account 4975 Liability, DOJ Receipts (Real Account, CR Normal Balance) (Atlanta Only).

(36) Deleted the following accounts from IRM 3.17.63.16, Account Series 6000 Assessments and Settlements:

  • Account 6001 Installment Agreement Liability (Nominal Account, CR Normal Balance).

  • Account 6010 Arbitrage Rebate Liability (Nominal Account, CR Normal Balance) (Ogden Only).

  • Account 6011 Arbitrage Rebate Penalty Liability (Nominal Account, CR Normal Balance) (Ogden Only).

  • Account 6110 Withholding Tax Assessments Principal (Nominal Account, CR Normal Balance).

  • Account 6111 Withholding Tax Assessments Penalty (Nominal Account, CR Normal Balance).

  • Account 6112 Withholding Tax Assessments Interest (Nominal Account, CR Normal Balance).

  • Account 6120 Individual Income Tax Assessments Principal (Nominal Account, CR Normal Balance).

  • Account 6121 Individual Income Tax Assessments Penalty (Nominal Account, CR Normal Balance).

  • Account 6122 Individual Income Tax Assessments Interest (Nominal Account, CR Normal Balance).

  • Account 6130 Corporation Tax Assessments Principal (Nominal Account, CR Normal Balance).

  • Account 6131 Corporation Tax Assessments Penalty (Nominal Account, CR Normal Balance).

  • Account 6132 Corporation Tax Assessments Interest (Nominal Account, CR Normal Balance).

  • Account 6140 Excise Assessments Principal (Nominal Account, CR Normal Balance).

  • Account 6141 Excise Tax Assessments Penalty (Nominal Account, CR Normal Balance).

  • Account 6142 Excise Tax Assessments Interest (Nominal Account, CR Normal Balance).

  • Account 6150 Estate & Gift Tax Assessments Principal (Nominal Account, CR Normal Balance).

  • Account 6151 Estate & Gift Tax Assessments Penalty (Nominal Account, CR Normal Balance).

  • Account 6152 Estate & Gift Tax Assessments Interest (Nominal Account, CR Normal Balance).

  • Account 6170 CTA Tax Assessments Principal (Nominal Account, CR Normal Balance).

  • Account 6171 CTA Tax Assessments Penalty Nominal Account, CR Normal Balance).

  • Account 6172 CTA Tax Assessments Interest (Nominal Account, CR Normal Balance).

  • Account 6180 Futa Tax Assessments Principal (Nominal Account, CR Normal Balance).

  • Account 6181 Futa Tax Assessments Penalty (Nominal Account, CR Normal Balance).

  • Account 6182 Futa Tax Assessments Interest (Nominal Account, CR Normal Balance).

  • Account 6190 Previously Assessed Tax (Nominal Account, CR Normal Balance).

  • Account 6191 Previously Assessed Penalty (Nominal Account, CR Normal Balance).

  • Account 6192 Previously Assessed Interest (Nominal Account, CR Normal Balance).

  • Account 6200 Taxpayer Accounts Transferred (Nominal Account, DR/CR Normal Balance).

  • Account 6201 Mirror Assessments (Nominal Account, DR/CR Normal Balance).

  • Account 6510 Over assessments Credited (Nominal Account, DR Normal Balance).

  • Account 6520 Refund of Tax and Interest NMF (Nominal Account, DR Normal Balance).

  • Account 6565 Refund Cancellation Credits Allowed (Nominal Account, DR Normal Balance).

  • Account 6570 Substantiated Credits Allowed (Nominal Account, DR Normal Balance).

  • Account 6580 Revenue Credits Transferred To and From (Nominal Account, DR/CR Normal Balance).

  • Account 6590 Deposit Fund Credit Transferred To and From (Nominal Account, DR/CR Normal Balance).

  • Account 6600 Accounts Cleared Statute/Bankruptcy (Nominal Account, DR/CR Normal Balance).

  • Account 6700 Foreign Check Collection Cost and Miscellaneous Bank Charges (Nominal Account, DR Normal Balance).

  • Account 6800 Excess Collections (Nominal Account, CR Normal Balance).

  • Account 6910 Correction of Miscellaneous Revenue (Nominal Account, DR Normal Balance).

  • Account 6920, Disbursement Write-Off (Nominal Account, DR Normal Balance).

  • Account 6950, DOJ Civil Debt Collection Hold back (Nominal Account, DR Normal Balance) (Atlanta Only).

(37) Deleted the following accounts from IRM 3.17.63.16, Account Series 7000 Other Assets:

  • Account 7001 Unclassified EFTPS/FPLP (Nominal Account, DR Normal Balance) (TAS 20F3820) (Ogden Only).

  • Account 7500 Undeposited Collections (Real Account, DR Normal Balance) (TAS 200110).

  • Loss and Shortages.

  • Account 7610 Embezzlement and Thefts (Real Account, DR Normal Balance).

  • Account 7620 Unexplained Losses (Real Account, DR Normal Balance).

  • Account 7650 Deposit Discrepancies (Real Account, DR Normal Balance).

(38) Deleted the Account Series 9000 Ledger Closing and the following accounts from IRM 3.17.63.16:

  • Account 9998 Reversals Revenue Clearance Accountability (Nominal Account, DR/CR Normal Balance).

  • Account 9999 Revenue Clearance Accountability (Real Account, DR/CR Normal Balance).

(39) Deleted Assessments and all subsections from IRM 3.17.63:

  • After-Hours Assessments.

  • Manual Assessments.

  • NMF Abatements and Credits.

  • Voucher and Schedule of Overpayment and Overassessments.

  • Reversal of Erroneous Abatement.

(40) Deleted Remittances and the following subsections from IRM 3.17.63:

  • Advance Payments and Cash Bonds.

  • Disposition of Requests for Claims from State Treasury Departments (Unclaimed Funds).

  • Unidentified Deposit.

  • Relief for Embezzlements, Thefts and Negligence.

(41) Deleted Debit Vouchers/Debit Voucher Adjustments subsection from IRM 3.17.63.

(42) Deleted Transfers of NMF Abatement Credits To MF subsection from IRM 3.17.63.

(43) Deleted Subsidiary Records and Balancing and the following subsection from IRM 3.17.63:

  • Form 3997 Reconciliation of General Ledger Accounts.

(44) Deleted Accounting Branch Procedures and Responsibilities subsection from IRM 3.17.63.

(45) Deleted Automated Non-Master File (ANMF) (Cincinnati Only) and the following subsections from IRM 3.17.63:

  • NMF Block Control.

  • Daily Assessments.

  • NMF Weekly Assessments.

(46) Deleted Dishonored Checks on Installment Offers subsection from IRM 3.17.63.

Effect on Other Documents

This supersedes IRM 3.17.63 dated July 27, 2010.

Audience

Submission Processing, Wage & Investment

Effective Date

(04-01-2014)

Robin L. Canady
Chief Financial Officer

Overview

  1. This Internal Revenue Manual (IRM) provides policies and procedures for the Redesign Revenue Accounting Control System (RRACS).

  2. The Chief Financial Officer, Financial Management, Office of Revenue Accounting develops and maintains this IRM.

Definitions

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

    1. 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.

    2. Journal Entry - A money amount and associated information which pertains to a specific ledger posting to the IRS Account.

    3. State Income Tax Levy Program (SITLP) - A compliance program that levies state income tax refunds to satisfy federal tax liabilities.

    4. Wire Transfer - A method of transferring money from one financial institution to another, and replaces checks and other traditional methods of moving money.

Acronyms and Forms

  1. A list of acronyms is in Exhibit 3.17.63-1.

  2. A list of forms is in Exhibit 3.17.63-2.

Responsibilities

  1. This section provides responsibilities for:

    1. Chief Financial Officer.

    2. Associate Chief Financial Officer for Financial Management.

    3. Director, Office of Revenue Accounting (CFO).

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

    5. Submission Processing Campuses.

    6. Chief, Revenue Systems & Analysis Section (CFO).

    7. 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.

Director, Office of Revenue Accounting (CFO)

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

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 numeral. The Director is accountable for revenue receipts and repayments deposited to his credit for application to BMF, IMF, and NMF accounts. Each campus is responsible for:

    1. Maintaining a general ledger and such subsidiary records as are required. Reconciles 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 initiates control, and processes all BMF, IMF, and Non-Master File (NMF) accounting transactions involving other campuses.

    4. Receiving and controlling BMF, IMF, NMF accounting outputs, and accomplishes required journalization and general ledger postings.

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

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

Chief, Revenue Systems & Analysis Section (CFO)

  1. The Chief, Revenue Systems & Analysis Section (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.

Database Administrators (DBAs)

  1. Each campus appoints an employee to serve as the DBA, and an alternate DBA. 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 EOD, EOM, and a new month.

    14. Reviewing the specific database lists for invalid entries, minus records, and initiating corrective action when necessary. The database lists are: field office records; loss and recovery records; individual detail records; confirmed DT/DVs; and unconfirmed DT/DVs.

    15. Reviewing all reports and ensuring DT/DV list equals Section III of SF 224, the Form 2162 audit trail includes all manual assessments, and the NTRR balances to general ledger accounts 5100, 5200, and 2400.

    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.

    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. There is no certification for the alternate DBA. ONLY the DBA and/or alternate DBA have access to the RRACS database main menu.

Federal Government Accounting Requirements

  1. 31 USC 3512, places the responsibility for establishing and maintaining adequate systems of accounting and internal control upon the head of each executive agency, and states that the head of each executive agency shall establish and maintain systems of accounting and internal control that provide:

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

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

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

    4. Reliable accounting results to serve as the basis for preparation and support of budget requests, controlling the execution of its budget, and providing financial information required by the President or other designated authority.

    5. Suitable integration of the agency's accounting with the accounting of Treasury in connection with the central accounting and reporting responsibilities imposed by the Secretary of the Treasury.

  2. These systems must conform to the accounting principles, standards, and related requirements, as prescribed by the Comptroller General of the U.S. Historically, these have been reflected in the "Government Accountability Office Policy and Procedures Manual for Guidance of Federal Agencies."

  3. The accounting system of an executive agency or any of its component parts is subject to review and approval by the Comptroller General. The continuing efforts to improve, modernize, and simplify accounting systems in the federal government are exercised under a Joint Program sponsored by the Comptroller General, the Secretary of the Treasury, and the Director of OMB. This program contemplates the full development of sound accounting within each executive agency as a working arm of management, and in terms of financial information and control. It envisions an integrated pattern of accounting and financial reporting for the government as a whole, that will be responsive to executive and legislative needs.

  4. The established accounting and reporting principles, standards, and basic procedures will take into consideration the various areas of responsibility involved, the elimination of overlapping operations and paper work, and the broader application of efficient methods and techniques in accounting operations throughout the government. Integration of revenue accounting data with central accounts maintained by Fiscal Service is accomplished primarily by the submission of monthly reports of deposit and classified collections, and of disbursements from the refund appropriations.

On-Site Audit by Government Accountability Office

  1. The Government Accountability Office (GAO) audits the campus tax transactions at the location where the operations are conducted and where the accounting records are maintained.

  2. RFC confirmation listing, SF 224, and the related source documents (for example: the original refund disbursement and check cancellation schedules) remains in the Accounting section in accordance with 44 USC 3309.

  3. The SF 224 and the related source documents are maintained in the following accounting period order:

    1. Original SF 1166 OCR.

    2. Original SF 1098, SF 1184, SF 1081, or Form 3818.

    3. SF 224 corrections must have an adjustment document or memorandum attached.

  4. When requested by GAO, the accounting section is responsible for producing the following records:

    1. BMF, IMF, and CADE and CADE 2 recaps of Assessments, Abatements and Other Post-Journalized Transactions.

    2. Form 8485, Restricted Interest cases that are sanitized.

    3. Form 2285, Restricted Interest cases that are sanitized.

  5. GAO auditors may request transcripts for specific individual cases to verify the accuracy of the refund interest computation. IRS must redact individual case information.

  6. The accounting section is required to maintain refund transaction records not audited in the campus file or the Federal Records Center for GAO audit purposes. Refund transaction records that GAO audited may be transmitted to the Federal Records Center or retired in accordance with IRM 1.15.29, Records Control Schedule for Submissions Processing Campus Records.

Agency Location Codes

  1. The Department of the Treasury assigned Agency Location Codes (ALC) to each campus for deposit and disbursement activities:

    CAMPUS Agency Location Code
    Andover 20090800
    Atlanta 20090700
    Austin 20091800
    Brookhaven 20091900
    Cincinnati 20091700
    Fresno 20098900
    Kansas City 20090900
    Memphis 20094900
    Ogden 20092900
    Philadelphia 20092800

Treasury Account Symbols (TAS)

  1. The Treasury Account Symbols (TAS) represent individual appropriations, receipts, and other fund accounts by agency and bureau. Agencies post appropriations or spending authorizations granted by Congress to these accounts. When money is collected under the accountability of the Campus Director, it must be entered into one of the RRACS receipt accounts. The receipt account records the money sent to Treasury for the current fiscal year. These accounts accumulate data by the TAS and represent the receipts of agency and bureau, individual appropriations and fund accounts.

  2. The accumulated data is recorded on SF 224. This form reports a detailed account classification of collections, refund disbursements and refund check cancellations and transactions processed for the various Campuses. SF 224 is the basis for accounting control and reporting to Treasury, and GAO's audit.

  3. See Exhibit 3.17.63-3 for the list of TAS.

Deposit Discrepancies

  1. This section provides the procedures for tracking, processing, depositing, packaging, reporting, reconciling, and handling of all deposit discrepancies for individual payments reported on the deposit tickets.

  2. Examples of individual payments types are:

    1. Revenue - Collection of taxes; penalties; interest; and payments on accepted Offers In Compromise (OIC). Other revenue receipts include payment of court fines; court costs; forfeitures; penalties incident to, or imposed for violation of applicable laws from the redemption of property acquired by the Government; and consummated sales of acquired property.

    2. Deposit Fund - Collections from OICs; payments for the sale of seized property; and offers to bid or initial payments under a deferred payment sale of acquired property. Other payments may also be deposited in this account in accordance with specific instructions.

    3. General Fund - Collections of fees for duplication of documents; conscience fund; user fees; and for reducing the public debt.

    4. Repayments to Refund Appropriations - Collections recovered from erroneous, duplicate, or overpaid refund disbursements; or recoveries of fraudulently endorsed refund checks.

Federal Tax Deposit (FTD) - Retired as of January 1, 2011

  1. The Federal Tax Deposit (FTD) program was retired as of January 1, 2011.

  2. All FTD program information is now in Exhibit 3.17.63-4.

Trace Identification (TID) Number

  1. The Trace Identification Number (TID) number is a tracking mechanism that identifies each Deposit Ticket (DT) and Debit Voucher (DV) with its corresponding payments and debit. The Integrated Submission and Remittance Processing (ISRP), lockbox, and Electronic Federal Tax Payment System (EFTPS) input payment systems automatically assign a TID to each DT/DV.

  2. Manual deposits must have a Form 813 and a TID assigned from the Batch Block Tracking System (BBTS).

  3. The TID Reconciliation Report reconciles the Custodial Detail Data Base (CCDB) against the RRACS General Ledger accounts.

Trace Identification (TID) Number Format
  1. It is mandatory that every DT/DV have a unique TID. The 14 character TID number represents one DT/DV. The 20 character TID number includes an additional six (6) transaction sequence number that uniquely identifies each DT/DV transaction.

  2. RRACS assigns System ID 20 and 25. Input payment systems assign the remaining System IDs. The valid system IDs for the functions are:

    System ID/Function
    System ID Function
    01 EFTPS
    02 ISRP Payment Transactions
    05 Lockbox Bank Transactions
    10 SITLP Levy Payments
    12 Receipt and Control Manual Deposits for External Leads
    15 Receipt & Control Manual Deposits
    20 RRACS Dishonored Check File (DCF) DV
    25 Accounting DT/DV
    35 Integrated Data Retrieval System (IDRS) Installment Agreement User Fee Sweep
    40 Automated Insolvency System (AIS)
    45 Automated Offer-in-Compromise (AOIC)
    50 Individual Taxpayer Identification Number (ITIN)
    55 Field Assistance - Taxpayer Assistance Centers (TAC)

  3. The Trace ID number format is:

    Trace ID Number Format
    Field Format Definition
    Site ID nn Campus Filing Location Code, Bank ID, or other Site ID
    System ID nn See System ID/Function chart
    Deposit Date YYYYDDD Julian Date
    Sequence Number nnn For each deposit date, begin with 001 and increment each additional deposit by one.
    Transaction Sequence Number nnnnnn This field is relevant only for the Payment Transaction Record. For each payment summarized in a deposit ticket, beginning with 000001, sequentially increment the Transaction Sequence Number for each transaction.

  4. Valid Site IDs for the Campus locations are:

    Site ID/Campus Locations
    Site ID Campus Locations
    07 Atlanta Submission Processing Campus (ATSPC)
    08 Andover Submission Processing Campus (ANSPC)
    09 Kansas City Submission Processing Campus (KCSPC)
    17 Cincinnati Submission Processing Center (CSPC)
    18 Austin Submission Processing Campus (AUSPC)
    19 Brookhaven Service Center (BSC)
    28 Philadelphia Service Center (PSC)
    29 Ogden Submission Processing Center (OSPC)
    49 Memphis Service Center (MSC)
    89 Fresno Submission Processing Center (FSPC)

  5. Valid Site IDs for the Lockbox Bank locations are:

    Site ID/Lockbox Bank Locations
    Site ID Lockbox Bank Locations
    33 US Bank - Cincinnati (FSPC)
    35 US Bank - Cincinnati (CSPC)
    36 JP Morgan Chase - Louisville (KCSPC)
    40 JP Morgan Chase - Louisville- KSCPC
    47 Bank of America Windsor - KCSPC
    68 Bank of America - Union City (FSPC)
    73 JP Morgan Chase - Charlotte (AUSPC)
    91 Bank of America - Windsor (OSPC)
  6. BBTS provides a subset of System IDs for requesting a Trace ID number for manual DTs. The subset list is:

    BBTS Subset ID/Function
    Subset ID Function
    12 Receipt and Control Manual Deposits for External Leads
    15 Receipt & Control Manual Deposits
    20 RRACS DCF DV
    25 Accounting DT/ DV
    40 Automated Insolvency System (AIS)
    45 Automated Offer-in-Compromise (AOIC)
    50 ITIN
    55 Field Assistance - Taxpayer Assistance Centers (TAC)
Trace Identification (TID) Reconciliation Procedures
  1. Monthly, the Campus RRACS Unit reconciles the Campus DT/DV Reconciliation Report (J55C01) from imbalances that are $100,000 and greater. The completed report alerts the campus and HQ personnel of the reasons for the imbalances.

  2. The report format must not be altered. All TIDs must remain on this report.

  3. The Campus DT/DV Reconciliation Report (J55C01) lists all TIDs received on the RRACS DT/DV file for an accounting period. This report is sorted by the preparation date month and the absolute value of the RRACS amount. The report columns are:

    1. Column A (Month) - is for entering the month the original transaction took place.

    2. Column B (Treasury Number) - indicates the Treasury number.

    3. Column C (RRACS TID) - is for entering the 14 digit TID that was entered into RRACS.

    4. Column D (RRACS Date Presented) - is for entering the date the journal entry was entered into RRACS.

    5. Column E (IR CNT) - is for entering the number of times the TID was entered into RRACS for a journal entry.

      Note:

      An asterisk or a numerical value greater than one is an indication that a duplicate TID was entered.

    6. Column F (DT/DV Amount) - use for entering the amount of the deposit ticket or debit voucher in RRACS.

    7. Column G (CDDB Pre-posted) - is for entering the amount of the deposit ticket or debit voucher that was captured in CDDB.

    8. Column H (Pre-posted Difference) - is for entering the difference in dollar amount between Column F and Column G.

    9. Column I (Error Type) - is for entering the TID Error Type as identified in the TID Error Codes chart in IRM 3.17.63.9.2.3, Campus Reconciliation Procedures.

    10. Column J - indicates field in which the RRACS Manager/Reports analyst will indicate yes or no if the unit that caused the TID mismatch was contacted. All UNITS MUST BE CONTACTED by the 20th workday.

    11. Column K (Comments) - use for entering the location of comments regarding research efforts and resolution in identifying the cause of the TID mismatch. Comments must match each TID mismatch.

Campus Reconciliation Procedures
  1. No later than the 13th workday of each month, the HQ CFO emails the Campus DT/DV Reconciliation Report (J55C01) to each individual Campus DBA and to the CFO mailbox (*CFO RFM IRACS). The following individuals must be copied on the email:

    1. Accounting Operations Manager.

    2. Department Manager.

    3. RACS Manager.

    4. Reports Analyst.

    5. Planning & Analysis Analyst.

  2. The accounting technician is responsible for:

    1. Retrieving the accounting package and supporting documentation to identify the TID error.

    2. Entering the TID error code in Column I and a detailed explanation in Column K using the table below:

    Trace ID Error Codes
    ERROR TYPE DESCRIPTION ACCEPTABLE COMMENTS
    A Typo error in TID input. ”Input As” or ”S/B” xx-xx-xxxx-xxx-xxx, Area
    B Two days of deposit activity was entered into RRACS under one journal. Explain why
    C Trace ID is in RRACS twice, typo error on one of the deposit tickets/debit vouchers. No Comment Necessary
    D Transaction was added/deleted after deposit was submitted at end of day. Added/Deleted, Why
    H Foreign check issues with banks (cash conversion issues) Explain why
    I Suspense transactions (for example, DCF, URF) No Comment Necessary
    J Transactions that did not post to CDDB (for example, NMF, DOJ Restitution, EP/EO, OIC, Photocopy Fees) Explain why
    L Other error not classified above, including External Leads for Cincinnati and Fresno Accounting Only Explain why

    Note:

    Cincinnati and Fresno Only - External Leads explanation should read: "External Lead Process - Questionable returned refund from bank being sent back to IRS by the financial institution currently being researched by the Integrity and Verification Operation (IVO) - External Leads formerly Accounts Management Taxpayer Assurance Program (AMTAP) group."

    M Void, Cancelled, or D-Applied checks Date xx-xx-xxxx / For Washed, what DT/DV #
    N Closed Cases (for example, DCF, URF) URF/DCF, Date xx-xx-xxxx
    P Duplicate payment created by the TAC office Explain why
    Z Unresolved mismatch still researching (this error code will result in a non-green score) Explain why

  3. The RACS Manager/Reports Analyst contacts the unit that caused the TID mismatch, and verifies the actions taken to prevent the mismatch from reoccurring. Indicate in Column J; Yes or No.

  4. The following table describes the responsibilities for the accounting technician, the Reviewer, and the Certifying Officer (usually the Accounting Operations Managers):

    Reviewer Instructions
    Accounting Technician
    • Reviews all details listed on the reconciliation report.

    • Ensures the supporting backup documentation agrees to the explanation.

    • Ensures error codes are accurate.

    • Ensures detail explanation support findings.

    • Checks the report for completeness.

    • Signs the report.

    Reviewer
    • Ensures all out of balance conditions have the correct error codes.

    • Reviews the backup documentation.

    • Verifies the detail explanations exist.

    • Verifies the preparer signed the report.

    • Signs the report.

    Certifying Officer -
    usually the Accounting Operations Manager
    • Ensures the reconciliation report is submitted timely to the HQ office.

    • Reviews the report.

    • Verifies the preparer has included formal documentation.

    • Verifies the reviewer has signed the report.

    • Signs the report.

  5. The source documentation and DT/DV Reconciliation Report (J55CO1) remain in the campus.

  6. The accounting technician is responsible for:

    1. Emailing the completed spreadsheet to the HQ OS:CFO:FM:A:S analyst. The email confirms the date and time of receipt and is maintained by the HQ OS:CFO:FM:A:S analyst.

    2. Faxing or emailing the EFTPS Lockbox and ISRP supporting documentation to the HQ CFO by the 20th workday of each month.

  7. The HQ CFO contacts the Accounting Operations Manager immediately if he does not receive the completed spreadsheet and supporting documentation.

  8. Campuses must retain the TID report/spreadsheet and supporting documentation with the original signatures and dates for 18 months. After 18 months, the campus forwards the files to the Federal Records Center.

  9. The HQ analyst must select three random samples and request the source documentation, per agreement with GAO. Within three (3) workdays, the campus must forward the supporting documentation to the HQ CFO analyst. Fax the supporting documentation or send it by overnight express, if the documentation is too large to fax or email. Mail to:
    Internal Revenue Service
    1111 Constitution Avenue, NW
    OS:CFO:FM:R:A
    Washington, DC 20224

Batch Block Tracking System (BBTS) - Online 5081

  1. Manual deposits requiring Form 813 are assigned TID numbers using the Batch Block Tracking System (BBTS). BBTS produces 14 and a 20 character TID number for manual deposits. The 14 character TID number is either stamped or handwritten on the deposit ticket and the 20 character TID must be stamped on the individual payment.

  2. The BBTS assigns the DLN and TID number to payments and generates Form 813. An online 5081 must be submitted to request access to BBTS. Managers and employees input their own 5081s. Management designates access to the functions and screens for BBTS users.

  3. Each campus BBTS coordinators is responsible for approving the online 5081s. BBTS may designate approval to the managers and/or functional coordinators for online 5081s.

  4. For the online 5081, the BBTS Coordinator must specify the following:

    1. System ID - Function.

    2. 15 - Receipts and Control Manual Deposits.

    3. 20 - RRACS DCF Debit Voucher.

    4. 25 - Accounting Deposit Ticket and DV.

    5. 40 - Automated Insolvency Manual DT.

    6. 45 - Automated Offer-in-Compromise.

    7. 50 - ITINS.

  5. RRACS must use BBTS to assign the TID number to a deposit ticket (System ID 25).

Custodial Detail Data Base (CDDB)

  1. The Financial Management Information System includes the Custodial Detail Data Base (CDDB) which tracks all individual payments reported on the deposit ticket. The individual payments are balanced against the deposit ticket totals. The accounting technician posts the deposit ticket in the RRACS general ledger account.

  2. Campuses receiving debit vouchers directly in the RRACS unit must assign a TID number through BBTS. The RRACS unit forwards the debit voucher to DCF. The DCF unit enters the debit voucher in the DCF database.

  3. The SITLP program, Taxpayer Delinquent Account (TDA) 55, generates the TID number. The SITLP report reflects the TID number. The accounting section must stamp or write the TID on the deposit ticket.

  4. Manual deposits requiring Form 813 are assigned TID numbers using BBTS. The BBTS must be a 14 and a 20 character TID number for manual deposits. The 14 character TID number is either stamped or handwritten on the deposit ticket and the 20 character TID must be stamped on the individual payment.

Processing National Security Checks (Kansas City Only)

  1. Checks received from National Security are sealed in an envelope and hand delivered from National Security to the Compliance Services Director with a memorandum and list of checks enclosed in the sealed envelope.

  2. The Compliance Services Director contacts a SP (Submission Processing) P&A (Program and Analysis) analyst to pick up the sealed envelope and the corresponding memorandum.

  3. The SP P&A analyst prepares Form 3244 for each check. Each Form 3244 must have the GL "6400 Account" written on it.

  4. The SP P&A analyst hand-carries the checks with corresponding Form 3244s to Receipt and Control for deposit.

  5. Receipt & Control prepares Form 2221 and SF 215-A Deposit Ticket reflecting the DT date, ALC, deposit total, and TAS 20x3220. The SP P&A analyst hand-carries SF 215-A and Form 2221 to the Accounting section for journalizing.

  6. The Accounting section is responsible for:

    1. Preparing Form 8166 for Debiting 2320 account and Crediting 6400 account.

    2. Inputting transactions to RRACS.

    3. Stamping the journal number on SF 215-A, Form 2221, and Form 3244(s).

  7. The SP P&A analyst is responsible for:

    1. Making copies of the checks, journalizing SF 215-A and Form 2221.

    2. Stamping "Copy" on the copies.

    3. Hand-carrying copies and the original memorandum to the Compliance Services Director.

  8. The accounting section files the original Form 2221 and Form 3244(s) with copies of the checks in the 6400 Account case file.

    Note:

    Forms 2221 and 3244 are forms that contain personal identification information and must be hand-carried to each area. The forms must be locked in a secured cabinet.

Insolvency Payments (Ogden Only)

  1. The Philadelphia Campus Support function receives insolvency payments converted by Paper Check Conversion (PCC), using the Electronic Verification and Image Services (ELVIS). Daily, a campus technician scans the checks and electronically transmits them to the Federal Reserve Bank (FRB) for deposit using an Ogden's ALC.

  2. Each deposit has a unique Doc-ID with the following JJJ4625DDDDDDY format where:

    1. JJJ are the fields used for inputting the Julian date.

    2. 4625 represents the insolvency account.

    3. DDDDDD are the fields used for inputting the deposit ticket numbers.

    4. Y is the field used for inputting the list year.

  3. The next business day, a campus technician faxes Form 784 to Ogden (note the Doc-ID number), after the technician electronically transmits the insolvency payments. Fax Form 784 to: (801) 620-6198/6858.

  4. For processing deposit tickets, an Ogden insolvency technician:

    1. Daily, accesses ELVIS and retrieves the source documents (deposit tickets) associated with the payments input by Philadelphia.

    2. Prints two copies of the deposit ticket and all checks related to that deposit.

  5. For processing deposit tickets, an Ogden accounting technician:

    1. Journalizes the deposit ticket to RRACS using window 210. Debits Account 7009 and Credits Account 4625.

    2. Writes or stamps the journal number on the deposit ticket and on the supporting documentation. For example, Form 783 or Form 784.

    3. Places the original deposit ticket in the bin for the CIR technician.

  6. For processing debit vouchers, the Ogden accounting technician:

    1. Prints two copies of the debit voucher.

    2. Retrieves a copy of the dishonored check (using CIRA (Central Image Research Archive) feature on ELVIS and queries the unique ID from the debit voucher).

    3. Journalizes the debit voucher to RRACS using Windows 220. Debits 1710 and Credits 2110.

    4. Faxes a copy of the debit voucher, detail report, and dishonored check to the CIO at the Philadelphia campus.

  7. Daily, the Area Office Remittance Register (AORR) generates Form 3244 information using command code PAYMT. The deposit ticket total amounts, AORR, and checks should agree. The AORR money amounts must equal the deposit tickets totals.

  8. AORR EOD 1640 contains more than one Doc-ID. Each Doc-ID money amount must be notated.

  9. Philadelphia campus is responsible for:

    1. Faxing Form 3210 with all check(s) input using command code PAYMENT. The Doc-ID is listed on both forms for the technician to balance.

    2. Debiting Account 4625 for the money on the AORR using Windows 498.

    3. Crediting the MF account 4120 and/or 4220 found on EOD16 run, page 6. The NMF items are transferred to Cincinnati.

    4. Using the same journal window (498) for reclassification purposes. Debit the appropriate tax class and Credit the 7009 Account.

  10. The accounting technician:

    1. Uses 498, Recovery Insolvency window for debiting Account 4625 and crediting MF (F4120 and/or F4220).

    2. Reclassifies as needed, using account 7009 and the appropriate tax class.

    3. Transfers all Non-Master File transactions to the Cincinnati campus using Form 2158.

    4. Writes or stamps the journal number on the AORR, after posting the journal entry into RRACS.

    5. Sends the original AORR to data control and a copy of the AORR to the Insolvency technician.

    6. Maintains the AORR in the insolvency case file in the Accounting section.

  11. For maintaining the suspense account, daily, the accounting technician is responsible for:

    1. Using the supporting backup for inputting the deposit ticket and verifying check information on the Excel Insolvency Suspense spreadsheet.

    2. Inputting the Julian date, DT number, and DT date.

    3. Listing each check separately, limit to seven, under the deposits column on the Excel spreadsheet.

    4. Inputting the journal information from the DT.

    5. Filing the deposit tickets, in date, in the case file folder.

    6. Noting "closed" on the insolvency suspense spreadsheet after all checks post to AORR.

    7. Following up with Campus Support, if any insolvency suspense cases remain open after five (5) days.

  12. Each Friday, the RACS DBA generates the insolvency suspense report (RACS 0139) and balances it to the insolvency suspense spreadsheet. Every Monday morning, the RACS DBA emails the insolvency suspense spreadsheet to the campus support team manager.

  13. Monthly, the accounting technician completes a reconciliation sheet for the insolvency suspense account 4625. Only open case files are reflected on the reconciliation sheet.

    Note:

    The net total for account 4625 must always be a credit or zero balance.

  14. The accounting technician takes the net totals from the monthly reconciliation sheet plus or minus the net totals from the monthly trial balance account 4625 to determine if the balance net zero.

  15. If the monthly Reconciliation Report is out of balance, the accounting technician will:

    1. Check the insolvency suspense report (RACS Report 0139) for any 210 journals that do not have a case file number or a 498 journal not used to close out a transaction.

    2. Check the insolvency suspense spreadsheet transaction against the RACS report to ensure they match.

  16. After balancing the monthly reconciliation sheet, management must review, approve, initial and date the monthly reconciliation sheet.

  17. The accounting technician completes Form 3997, Reconciliation of General Ledger Account report, and forwards the report to HQ SP. The reconciliation sheet and the supporting documentation are maintained in a closed file for the accounting period.

Foreign Bank Account Records (FBAR) Payments (TAS 203220) (Cincinnati Only)

  1. Foreign Bank Account Records Payments are considered miscellaneous receipts that are not reflected on the taxpayer's account.

  2. ECC-MTB:

    1. Deposits the payments by PCC using ELVIS.

    2. Scans the checks daily and electronically transmits them to the FRB for deposit using Cincinnati's ALC.

    3. Prepares a manual refund for taxpayers overpayments.

  3. The accounting technician:

    1. Posts the overpayment as a miscellaneous refund (window 501); Debits account 6400 and Credits account 4801.

    2. Records payment amount in TAS 203220.

    3. Writes or stamps the journal number on the refund document.

Offer-in-Compromise (PCC) Payments (Brookhaven, Cincinnati, Memphis, and Ogden Only)

  1. Offer-in-Compromise (OIC) payments received in Brookhaven and Memphis are deposited by PCC using ELVIS.

  2. Daily, the Brookhaven and Memphis Perfection/OIC Teams fax the PCC Deposit Breakdown Sheet and Form 13479s, for the current day deposit to the Cincinnati RRACS. The PCC/OIC package, including the batch listings, Form 13479s, and the original Form 2515s must be sent by overnight traceable mail to:
    Internal Revenue Service
    201 W Rivercenter Blvd.
    Stop 21, RRACS Team 101
    Covington, Kentucky 41011

  3. Daily, the Cincinnati RRACS accounting technician must access ELVIS and retrieve all electronic DT/DVs for Brookhaven and Memphis OIC payments.

  4. For processing deposit tickets, the Cincinnati accounting technician:

    1. Prints a copy of the deposit ticket and downloads the Deposit Ticket Report to a file.

    2. Balances the PCC/OIC package to the deposit ticket.

    3. Journalizes the deposit ticket to RRACS.

    4. Prepares Form 2158 to transfer the Brookhaven or Memphis credit from Unidentified Remittances, (Account 4620), to Ogden for MF processing.

  5. For processing debit vouchers, the Cincinnati accounting technician:

    1. Prints a copy of the debit voucher and downloads the Debit Voucher Report to a file.

    2. Retrieves a copy of the dishonored check. (Using the CIRA (Central Image Research Archive) feature on ELVIS, query the 21 digit unique transaction ID from the debit voucher.)

    3. Journalizes the debit voucher to RRACS.

Accounting Packages

  1. The accounting package consists of several deposit documents for journalizing into RRACS.

  2. All accounting packages received in RRACS must be journalized within two business days.

    Note:

    Do NOT wait for the confirmed deposit ticket before journalizing.

  3. Accounting packages that include losses or shortages must have proper documentation.

  4. Deposit tickets and the IDRS Recap information must be cross-referenced with the journal number for audit trail purposes.

Integrated Data Retrieval System (IDRS) Accounting Package
  1. The IDRS accounting package contains the following documents:

    1. SF 215-A, Deposit Ticket.

    2. IDRS Remittance Register.

    3. IDRS Recap (AORR, EOD 16).

  2. The accounting technician:

    1. Inputs the SF 215-A into RRACS.

    2. Posts the correct amount in the proper tax class field using window 210.

    3. Cross-references the deposit tickets and the IDRS Recap with the journal number.

    Note:

    Do NOT wait for the confirmed deposit ticket before journalizing.

Manual Accounting Package
  1. The manual accounting package contains the following documents:

    1. SF 215-A.

    2. Form 813 (duplicate for MF and original or third copy for NMF).

    3. Forms 813-A.

    4. Form 3460.

    5. NMF Subsequent Payments with duplicate Form 813.

  2. The accounting technician:

    1. Date stamps the DT/DVs when they are received in the Accounting section.

    2. Checking the SF 215-A for missing amounts. When an amount is missing, the Accounting section is authorized to make a pen and ink change to the SF 215-A and write the missing amount to Tax Class 2.

    3. Inputs the SF 215-A into RRACS.

    4. Posts the correct amount in the proper tax class field using window 210.

    5. Reclassifies the pen and ink amount in Tax Class 2 to the correct tax class (the total amount and the date on the DT/DV always remains the same).

    6. Cross-references the deposit tickets and the IDRS Recap with the journal number.

    Note:

    Do NOT wait for the confirmed deposit ticket before journalizing.

  3. EXCEPTION: For weekend processing occurring during peak season, the deposits are made on the next business day. Ensure the deposit ticket reflects the current date, banks do not accept a deposit ticket with a previous day's date.

Electronic Fund Transfer (EFT) Accounting Package
  1. The EFT accounting package contains the following documents:

    1. SF 215-C.

    2. Supporting documentation.

  2. The accounting technician:

    1. Inputs SF 215-C into RRACS with total amounts and tax class information.

    2. Determines the tax class amount by the EFT message on the Treasury Financial Communication System support listing.

    3. Cross-references the SF 215-C and supporting documentation with the journal number.

    Note:

    Do NOT wait for the confirmed deposit ticket before journalizing.

Lockbox Accounting Package
  1. Lockbox electronically transmits files to the MCC or TCC computing center. The file generates the batch journal 180, and the batch journal posts to RRACS.

  2. The accounting technician:

    1. Verifies the batch journal 180 to the SF 215-A, deposit ticket.

    2. Writes or stamps the batch journal number on the SF 215-A and supporting documentation.

    3. For discrepancies, submits a Knowledge Incident/Problem Service Asset Management (KISAM) ticket to: BU-CFO-RFM-RA-RS & A.

    4. For batch journals failing to post to RRACS, submits a KISAM ticket to: &IT ACIOAD-RRACS-Developers. The technician may manually journalize a 210 entry.

  3. RRACS produces the Lockbox Error Report (0128), if there is a problem with the Lockbox batch journal.

Integrated Submission and Remittance Processing (ISRP) Accounting Package
  1. The ISRP accounting package contains the following documents:

    1. SF 215-A.

    2. IMF and BMF SCCF (Service Center Control File) Listings.

    3. ISRP Remittance Register.

    4. ISRP General Ledger Account Number List for each deposit ticket.

  2. ISRP:

    1. Transmits a file to RRACS.

    2. Generates a batch journal window 170.

    3. Posts transaction to RRACS.

  3. The accounting technician:

    1. Verifies the batch journal 170 to the SF 215-A, deposit ticket and supporting documentation.

    2. Writes or stamps the batch journal number on the SF 215-A and on the supporting documentation.

    3. For discrepancies, submits a KISAM ticket to: BU-CFO-RFM-RA-RS & A.

    4. For batch journals failing to post to RRACS, submits a KISAM ticket to: &IT ACIOAD-RRACS-Developers. The technician may manually journalize a l 210 entry.

  4. RRACS produces the ISRP Error Report (0129) when a problem arises with the ISRP batch journal.

Electronic Federal Tax Payment System (EFTPS) Accounting Package (Ogden Only)
  1. The EFTPS accounting package contains the following documents:

    1. SF 215-A.

    2. Tax Class Summary Report.

    3. EFTPS Electronic Reject/Offset Report.

  2. EFTPS transmits a file to RRACS. RRACS generates batch journal windows 110, 111, 112, 113, 114 and posts to RRACS.

  3. The accounting technician:

    1. Verifies the SF 215-A, deposit ticket and supporting documentation against the EFTPS batch journals.

    2. Writes or stamps the batch journal number on the SF 215-A and supporting documentation.

    3. For discrepancies, submits a KISAM ticket to: BU-CFO-RFM-RA-RS & A.

    4. For batch journals failing to post to RRACS, submits a KISAM ticket to: &IT ACIOAD-RRACS-Developers.The technician may manually journalize a 210 entry.

  4. RRACS produces the EFTPS Error Report when a problem arises with the EFTPS batch journal.

Miscellaneous Accounting Package
  1. The miscellaneous accounting package contains the following documents:

    1. SF 215-A.

    2. Form 1963.

    3. Form 656.

    4. Form 2433, Part 8A.

    5. F4506.

    6. Form 3245 (accompanied by Form 813).

    7. Form 2221.

  2. The accounting technician:

    1. Date stamps the DT/DVs when they are received in the Accounting section.

    2. Checks the SF 215-A for missing amounts. For amounts missing, the Accounting section authorizes pen and ink changes to the SF 215-A and writes the missing amount to Tax Class 2.

    3. Inputs the SF 215-A into RRACS.

    4. Using window 210, posts the correct amount in the proper tax class field.

    5. Reclassifies the pen and ink amount in Tax Class 2 to the correct tax class. The total amount and the date on the DT/DV always remain the same.

    6. Cross-references the deposit tickets and the IDRS Recap with the journal number.

    Note:

    Do NOT wait for the confirmed deposit ticket before journalizing.

Deposit Discrepancies

  1. For deposit ticket errors, the financial institution sends a SF 215-A to the campus. Types of deposit discrepancies are:

    1. Discrepancies between IRS and the financial institution receiving the deposit.

    2. Discrepancies a taxpayer identified.

    3. Discrepancies with cash courier deposits and the financial institution.

  2. The deposit tickets are off-set with a SF 5515 Debit Voucher. If the check is returned by the financial institution as non-negotiable, the campus receives a SF 5515 debit voucher to debit the taxpayer account and credit 1710 general ledger account (Dishonored Check).

  3. The deposit ticket may be applied to the taxpayer's account or, if the amount is less than one year old, it may be journalized to Unidentified Remittance File (URF). If the credit amount is one (1) year or more and/or the amounts are numbered with Doc code 48 or 58, they are journalized to Excess Collection file (XSF). Supporting documentation is required.

  4. The accounting technician:

    1. Date stamps the DVs when they are received in the Accounting section.

    2. Inputs the SF 5515 into RRACS.

    3. Posts the correct amount using window 220.

    4. Stamps the journal number on the Debit Voucher and supporting documentation.

    5. Forwards a copy of SF 5515 and supporting documentation to the Dishonored Check Unit.

  5. When the Dishonored Check technician fails to resolve the error after 90 days, Revenue Accounting journalizes the SF 5515 and supporting documentation upon receipt of the document. The accounting technician:

    1. Journalizes the transaction using window 308 and debits Account 7650 Loss Deposit Discrepancies.

    2. Posts the correct amount for debit 7649/7650 and credit 1710/1720/4120/4220/4420/6570/6800 or General Ledger Account 6900.

    3. Stamps the journal number on the debit voucher and supporting documentation.

    4. Reclassifies the amount from Tax Class 1 to the correct tax class.

  6. For additional information, see also IRM 3.0.167, Losses and Shortages.

Scorecard

  1. The HQ CFO uses a monthly quality scorecard to establish controls and checks to:

    1. Track timely submission of reports.

    2. Verify data accuracy.

    3. Verify supporting documentation.

  2. The campus reports submitted monthly are rated using the following criteria:

    • Green - Submitted Timely to all contacts; all supporting documentation is attached.

    • Yellow -Submitted Timely to all contacts; some supporting documentation is missing.

    • Red - Not submitted timely to all contacts; all supporting documentation is missing.

    Note:

    A Green rating, for all monthly submissions, is desirable.

  3. CFO Scorecard rates the following monthly reports:

    1. SF 224, Statement of Transactions.

    2. SF 6652, Statement of Differences.

    3. Form 3997, Reconciliation of Subsidiary Accounts Report.

    4. Trace ID Reconciliation Report.

    5. Suspense Accounts.

SF 224, Statement of Transactions
  1. The campuses submit the SF 224, Statement of Transactions monthly to Central Accounting Reporting System (CARS). The HQ CFO reviews the submission for timeliness using the following criteria:

    • Green - Submission made by 12:00 PM local time on the second business day.

    • Yellow - Submission made from 12:01 PM to 2:00 PM local time on the second business day.

    • Red - Submission made after 2:00 PM local time on the second business day.

  2. The following problems may prevent timely submission of the SF 224 report:

    1. Posting occurring after SF 224 generation in RRACS.

    2. Requests for the SF 224 Supplemental Report.

    3. Systemic problems. (Yellow and Red criteria do not apply).

    4. Password problems.

    5. Failing to verify computer connections to CARS.

    6. Failing to ensure the CARS users are certified.

SF 6652, Statement of Differences Reconciliation Report
  1. The campuses download the SF 6652, Statement of Differences Reconciliation Report, from CARS monthly. The DBA reconciles the balances on the report and sends the report to HQ CFO three workdays after the 18th of each month. The HQ CFO reviews the SF 6652 report for timeliness using the following criteria:

    • Green - Reconciliation completes in three workdays after the 18th of the month.

    • Yellow - Reconciliation completes in four or five workdays after the 18th of the month.

    • Red - Reconciliation completes in six workdays after the 18th of the month.

  2. The HQ CFO reviews the SF 6652 report for completeness using the following criteria:

    • Green - All columns contain information.

    • Yellow - Five or less columns are missing information.

    • Red - More than five columns are missing Information.

  3. The HQ CFO reviews the SF 6652 report for supporting documentation using the following criteria:

    • Green - Provides supporting documentation for at least the prior three audit months or older.

    • Yellow - Provides supporting documentation for at least one of the prior three audit months or older.

    • Red - Does not provide supporting documentation for the prior three audit months or older.

  4. The HQ CFO reviews the SF 6652 report to verify it reconciles to RRACS using the following criteria:

    • Green - Report reconciles.

    • Yellow - Reconciliation information not available.

    • Red - Report contains unreconciled items.

  5. The HQ CFO reviews the SF 6652 report for reconciliation of aged items using the following criteria:

    • Green - No aged items on the report for more than three audit months.

    • Yellow - Aged item information not available.

    • Red - Report contains aged items for more than three audit months.

Form 3997, Reconciliation of Subsidiary Accounts Report
  1. The Accounting section prepares Form 3997, Reconciliation of Subsidiary Accounts Report and emails it to HQ SP.

  2. The HQ SP reviews the Form 3997 report for timeliness using the following criteria:

    • Green - Receives the report on or before the 25th of the month.

    • Yellow - Receives the report on the 26th or the 27th of the month.

    • Red - Receives the report on or after the 28th of the month.

  3. The HQ SP reviews the Form 3997 report for completeness using the following criteria:

    • Green - Provides information for all columns.

    • Yellow - Missing information for five or less columns.

    • Red - Missing information I for more than five columns.

  4. The HQ SP reviews the Form 3997 report for supporting documentation using the following criteria:

    • Green - Provided supporting documentation for all aged reconciled and unreconciled items.

    • Yellow - Missing supporting documentation for one aged reconciled and unreconciled item.

    • Red - Missing supporting documentation for more than one aged reconciled and unreconciled item.

  5. The HQ SP reviews the Form 3997 report for required signatures using the following criteria:

    • Green - The report contains the required signatures.

    • Yellow - The report does not contain signatures.

    • Red - The report does not contain the required signatures.

  6. The HQ SP reviews the Form 3997 report to verify it reconciles to RRACS and the MCC Reciprocal Accounting Control Record (RACR) using the following criteria:

    • Green - The report balances to RRACS and RACR items.

    • Yellow - The report is not available.

    • Red - The report does not balance to RRACS and RACR items.

  7. See also IRM 3.17.64, Accounting Control General Ledger Policies and Procedures for additional scorecard requirements.

Trace Identification (TID) Reconciliation Report
  1. The Accounting section prepares the TID Reconciliation Report (TID Report) and faxes or emails it to HQ CFO.

  2. The HQ CFO reviews the TID Report for timeliness using the following criteria:

    • Green - Report received on the 20th workday of the month.

    • Yellow - Report received one workday after the 20th workday of the month.

    • Red - Report received two workdays after the 20th workday of the month.

  3. The HQ CFO reviews the TID Report for completeness using the following criteria:

    • Green - Information is provided for all columns.

    • Yellow - Information is missing on five (5) or less columns.

    • Red - Information is missing on more than five (5) columns.

  4. The HQ CFO reviews the TID Report to verify all items are reconciled using the following criteria:

    • Green - All columns have detail information.

    • Yellow - Error type "Z" is listed on five (5) or less items.

    • Red - Error type "Z" is listed on more than five (5) items.

  5. The HQ CFO reviews the TID Report to verify managers were contacted using the following criteria:

    • Green - Managers have been contacted.

    • Red - Managers have not been contacted.

  6. The HQ CFO reviews the TID Report for required signatures using the following criteria:

    • Green - The required signatures are noted.

    • Yellow - No signatures are noted.

    • Red - The required signatures are not noted.

Sale of Securities

  1. The Fiscal Service, formerly Bureau of Public Debt (BPD), handles the security liquidation program. Fiscal Service pays IRS electronically when the sale of these securities occurs.

  2. The payments are made through a broker (third party contract with Fiscal Service) using FEDWIRE.

  3. A special format was designed to identify these specific payments to the RRACS technicians. Contact names are included in the message format to identify the case holder and expedite the processing of the funds.

  4. Payments received for this program are considered deposit fund receipts.

  5. The ALC determines which campus maintains case files. It also provides the location for final payment transmission.

  6. The field office, Special Procedure, closely monitors these payments and case files. After receiving payment, the technician matches case file information with payments received. The technician makes a notation in CIR, under the screen entitled FEDWIRE Payments.

  7. Fiscal Service is responsible for notifying the field office after sending payment via FEDWIRE. Weekly, the accounting technician checks CIR, and FEDWIRE Payments, for payment transmissions.

Manual Confirmed Deposits Processing Procedures

  1. Financial institutions are not responsible for confirming deposits made using Over the Counter Network (OTCnet).

  2. The technician is responsible for manually posting confirmation to RRACS, using the 211 window, within two business days if CIR fails to post the confirmation journal. The technician must confirm the deposit ticket on the same business day during the last week of the month. The Treasury identification number and the amount must match the deposit ticket number and the Deposit Ticket File. If the Treasury identification number was posted incorrectly, to RRACS, the DBA must correct it.

  3. The technician is responsible for contacting the financial institution to initiate a deposit trace, if SF 215-A confirmed copy is not received within two weeks of the deposit ticket date. The technician makes a second contact no later than five workdays after the initial contact, if confirmation is not received.

    Note:

    Foreign remittance deposits normally take five (5) workdays for confirmation.

Over the Counter Network (OTCnet)

  1. Over the Counter Network (OTCnet) is a Treasury secure web-based application that:

    1. Automates the deposit reporting process.

    2. Provides the ability to track deposits from the point of entry to final posting.

    3. Provides the ability to confirm deposit tickets electronically.

Accessing OTCnet
  1. The Revenue Accounting section identifies the technician as an OTCnet user and the Local Security Administrator (LSA) creates a profile for the user. All OTCnet users must complete the online training course provided on the Fiscal Service OTCnet website prior to OTCnet access. For questions or assistance using OTCnet, contact the Treasury OTC Support Center via telephone at (866) 945-7920 or via email: fms.otcchannel@citi.com.

  2. After completing the training course, the user must complete the OTCnet User Authorization Form and sign OTCnet Rules of Behavior. The employee's manager submits the OTCnet User Authorization Form and Training Certification to the LSA.

  3. After OTCnet permission is assigned, three emails are sent to the employee in the following order:

    1. The first provides the user ID.

    2. The second provides a temporary password.

    3. The third provides the OTCnet permission.

  4. After receiving the user ID and password, the user logs on to the Treasury User Provisioning to change the temporary password, and provide answers to the secondary authentication questions.

Automated Deposit Records Confirmation

  1. IRS accesses deposit information through CIR to:

    1. Verify deposits; FEDWIRE transfers; and DT/DV adjustments.

    2. Resolve Report 1137, CIR Error Report open items.

    3. Research financial institution discrepancies.

    4. Reconcile the Statement of Differences.

    5. Access Electronic File Transfer deposits.

  2. CIR is available Monday through Friday, from 6:00 a.m. until 8:00 p.m. EST. CIR retains deposit information for one year and retains FEDWIRE information for the current and the prior month.

  3. Daily, the accounting technician is responsible for downloading and printing deposit record data (DT/DVs) through CIR and RRACS.

  4. Daily, CIR uses the deposit record data to generate the following reports:

    1. Report 1134, Matched CIR Records.

    2. Report 1135, CIR Recirculating Records.

    3. Report 1136, Unmatched RACS CIR Records.

    4. Report 1137, CIR Error Report.

    Note:

    The accounting technician is responsible for printing the above reports, daily.

  5. Report 1134 lists matched records reported by the financial institution and campus. The confirmation journal number is on the report. The accounting technician stamps the journal number on the confirmed deposit ticket copy.

  6. Report 1135 lists deposit tickets and debit vouchers reported by the financial institution to Fiscal Service. Treasury number with an asterisk next to it is an indication the document post to RRACS on the report date.

  7. Report 1136 lists deposit tickets and debit vouchers journalized by the campus. Treasury number with an asterisk next to it is an indication the document post to RRACS on the report date. The DBA must obtain management's approval before inputting a modification (902 window) to correct incorrect DT/DV journalizations.

  8. Report 1137, CIR Error Report identifies the following error codes:

    1. Error Code A -100% Duplicate Deposit.

    2. Error Code B - Deposit Conf Date is missing.

    3. Error Code C - Prep Date cannot be later than the confirmed date.

    4. Error Code D - Invalid Form Code.

  9. Report 1137 listing deposit tickets, must be manually confirmed. They do not appear on Report 1135, CIR Recirculating Records. Daily, the accounting technician must research and resolve errors on Report 1137.

    Note:

    Errors appearing on Report 1137 do not appear on the next day's error report.

  10. Weekly, the technician researches discrepancies or unconfirmed deposits not resolved within five business days of the report date. The reports are as follows:

    1. Report 1135, CIR Recirculating Records.

    2. Report 1136, Unmatched RACS CIR Records.

    3. Report 1137, CIR Error Report.

    Note:

    Adjustment DT/DVs have the original deposit prepared date and appear on the reports as an aged date. The accounting technician uses the RRACS received date for adjusting DT/DVs and to determine the first contact date for research and follow-up purposes. The date of first contact must occur within nine calendar days. This includes foreign currency deposits.

  11. For unresolved DT/DVs, after the initial contact, the technician makes a second contact and notifies the RRACS manager. A comprehensive history sheet must be completed for this contact with the following information:

    1. Action(s) taken.

    2. Date of action.

    3. Name of contact.

    4. Descriptive information for action taken.

  12. For DT/DV that are unresolved for more than five business days after the second contact, the technician makes a third contact to the RRACS Manager for possible escalation to the accounting operation manager while continuing to make efforts to resolve the issues.

  13. Weekly, the RRACS manager must review, initial, and date the CIR reports to ensure prompt discrepancy resolution.

  14. Daily, during the final week of monthly processing, the technician researches discrepancies and/or unconfirmed deposits not appearing on the CIR reports.

Tax Class Classification

  1. Revenue collected during a current fiscal year is controlled and reported on a deposit ticket/debit voucher by the tax class related to TAS.

  2. For IRS reporting, the fiscal year starts from October 1 through September 30.

  3. The deposit ticket or related support listings show the classification when the deposit is initially submitted to a financial institution. Debit vouchers returned from the financial institution for invalid or dishonored remittances are initially classified as tax class 1 (withholding tax) and subsequently reclassified after determining the proper tax classification.

Tax Class Reclassification
  1. When mis-classification errors are identified, the tax class must be reclassified in RRACS as soon as possible. Examples of mis-classification are documents input with the wrong tax class or typographical errors on deposit tickets. For reclassification, the accounting technician is responsible for the following:

    1. Transferring a credit between IMF, BMF, and/or NMF accounts by offsetting debits between modules.

    2. Posting a reclassification journal for adjustments to RRACS. All funds reclassified in RRACS must be in the current fiscal year.

    3. Reclassifying child support payments for improper classification. At month end, the technician uses the amounts on Form 5461, Report of Action under PL 93-647.

    4. Photocopying fees deposited and credited to Account 2340. The financial institution sends the RRACS unit the SF 5515 and a copy of the taxpayer's dishonored check. The technician reverses the credit in Account 2340.

Tax Class Reclassification of Non-Revenue Receipts
  1. Erroneous refund and deposit repayments are reclassified to tax class related to TAS. Prior year revenue receipts are not reclassified.

Fund Adjustments Reclassifications
  1. Transferring receipts between funds, or within the same fund, require reclassification. The following transactions must be reclassified:

    1. Revenue receipts transferred from one tax class to another (source documents are Form 2424, Form 813, and IDRS recap, Page 4).

    2. Deposit tickets with incorrect credit classifications (source documents are SF 215-A, Form 813, and IDRS recap, Page 3).

    3. Dishonored check applications (source documents are DCF03, DCF05, and EOD16, Page 6).

    4. Renumbered rejects and nullified unpostables transferred from one tax class to another.

    5. Refund repayments deposited as revenue receipts.

    6. Child support payments.

    7. Service Center Control File (SCCF) adjustments involving a tax class change (source documents are Form 4028; SCF-11-41, Adjustment Control Record List Items with Control Record Source Code J; and SCF-11-47, Control Record Renumber Reclassification Summary).

    8. Reclassifications of corrected unpostables generated by ECC-MT (source document is the Control Data Run 02 Project 160).

    9. Budget clearing accounts, refund repayments, or revenue receipts adjustments.

    10. Anti-drug special funds.

  2. The technician journalizes entries using source documents from a prior window, or using Form 8166. When entries are subsequent to journal input on another window, the prior window journal number is used as the Doc-ID number for that window. For a journal number not used for the Doc-ID, the technician inputs the journal number in the message and in so doing, establishes an audit trail. The message column summarizes the adjustments made to fund receipt accounts.

  3. The technician inserts the original journal number as the Doc-ID number when the reclassification journal corrects a prior journal entry. Before posting journal entries, the technician inputs detail information (reason) for the reclassification in the message column. The Deposit Ticket Classification Report summaries all adjustments to tax class related to TAS.

  4. The Accounting technician transcribes or stamps the reclassification journal number on the supporting documentation.

Civil Judgment Collections (Kansas City Only)

  1. Report 1136, lists deposit tickets and debit vouchers campus journalized, but not reported by the depository.

  2. The Department of Justice (DOJ) receives civil judgement payments and uses the Intra-Government Payment and Collection (IPAC) System to transfer these payments to Kansas City (ALC 20090900) and create documentation of the transfer. See also IRM 3.17.243, Miscellaneous Accounting.

  3. An Excel worksheet and other documentations provide the debtor's name, SSN, interest computation date, cause of the action, collection office claim number, dollar amount, and collection office referral number that are included on the IPAC document.

  4. The accounting technician is responsible for:

    1. Reconciling the supporting documentation totals with the IPAC.

    2. Reviewing the support listing for payment identification.

    3. Contacting the DOJ collection officer when payment information is incorrect or disagrees with IPAC.

    4. Inputting IPAC to RRACS using TAS 20F3844 and requesting an IPAC to transfer the incorrect information back to DOJ.

Wire Transfers/FEDWIRE

  1. Wire transfer systems use computer networks to link to financial institutions. Only approved applications using wire transfers may be accepted. When the daily support listing for FEDWIRE, contains unexpected payments, the technician contacts the analyst responsible for handling wire transfers for payment reversal.

    Note:

    EFT payments are wire transfers. EFT may be in the title of a computer generated report.

  2. Source documents and payment records supporting the wire transfer/FEDWIRE include:

    1. The support listing containing messages providing transaction details.

    2. SF 215-C computer-generated deposit ticket containing total wire transfer transaction(s) for the day. The deposit ticket must equal the daily total on the bottom of the support listing and the deposit ticket number must be printed on the support listing. After receiving the deposit ticket, the accounting section confirms receipt by providing the date in box 2 for reporting purposes.

    3. The SF 5515, Debit Voucher for reversing or correcting wire transfer/FEDWIRE transactions. Debit vouchers may be issued for dishonored checks, insufficient funds to support previously agreed-to automatic EFT transactions, or to correct erroneous deposits.

Direct Debit Installment Agreement (DDIA)

  1. A Direct Debit Installment Agreement (DDIA) is a method of collecting payments. A taxpayer makes arrangements with collection personnel to repay tax liabilities in installments. The taxpayer signs an agreement authorizing IRS to electronically withdraw monthly installment payments from his/her bank account.

  2. The financial institution prepares a manual SF 215-A and records it in CIR on the payment due date.

  3. The financial institution creates and transmits to IRS a tape of all transactions which fail to process properly. These items are supported by debit vouchers which are passed through the Pittsburgh branch of the Cleveland FRB.

  4. Campus is responsible for:

    1. Monitoring the progress of all transactions including EFT 12 (debit) and EFT 18 (credit) identify transactions associated with DDIA. A deposit ticket must correspond with each EFT 12 summary. Likewise, a debit voucher for each EFT 18 summary is required. All EFT 12 and EFT 18 transactions must be included in EFT 16 and EOD 16 Reports on the appropriate dates. The journal contains the EFT 12, the EFT 18, and the DT/DV.

    2. Maintaining a log sheet to ensure all EFT 12 and EFT 18 processing is completed. Log formats may be established by individual campuses. Missing entries and mis-matched dollar amounts help identify problems quickly.

    3. Reconciling and balancing the deposit ticket with the EFT 12 summary daily.

    4. Journalizing entries through the Deposit Control menu.

    5. Reconciling and balancing the debit vouchers with the date in box 2, EFT 18 summary daily, and journalizing the entries.

    6. Preparing Form 2424 and journalizing transactions by debiting the proper SCCF account and crediting account 1720 for debit vouchers not received when the EOD 16 is ready for journalization and reclassifying the tax class when the EOC identifies the payment as other than tax class 1.

    7. Reconciling daily, and balancing EFT 12 and EFT 18 with EFT 16 and EOD 16 and contacting the financial institution or the NHQ transfer analyst to initiate a voucher trace when a debit voucher is not received within 10 business days of receiving the deposit. Debit vouchers are processed through the Pittsburgh FRB. If a debit voucher is not received within 10 workdays of the making of the deposit.

    8. Initiating research with IT (Information Technology) to locate missing runs and/or reports (Failure to ensure processing of all runs, or receipt of all DT/DVs, results in improper postings to the MFs, or in erroneous entries on RRACS). The financial institution statements should be retained for a period of three (3) years from the date of the statement.

    9. Coordinating with Collection and IT to ensure payments and tapes are generated and sent to the financial institution.

State Income Tax Levy Program (SITLP)

  1. The SITLP Coordinator in each W&I campus has overall responsibility for the coordination between the state and the campus. Procedures are sent to each SITLP coordinator and the NHQ Collection. A list of the SITLP Coordinators is available on the Servicewide Electronic Research Program website at: http://serp.enterprise.irs.gov/databases/who-where.dr/sitlp_coord.htm.

  2. States join SITLP and become operational after a memorandum of understanding (MOU) is signed, and successful test files are processed. The participating states are:

    STATE STATE
    Alabama Michigan
    *Alaska Minnesota
    Arkansas Missouri
    Arizona Nebraska
    California New Jersey
    Colorado New Mexico
    Connecticut **New York
    Delaware **North Carolina
    District of Columbia Ohio
    Georgia Oklahoma
    Idaho Oregon
    Illinois Pennsylvania
    Indiana Rhode Island
    Iowa South Carolina
    Kentucky Utah
    Louisiana Vermont
    Maine Virginia
    **Massachusetts West Virginia
    Maryland Wisconsin

    Note:

    *Alaska participates in the Alaska Permanent Fund Dividend Levy Program (AKPFD). This is a similar matching program, but the levy attaches to the state's Permanent Fund and Dividend rather than a state income tax refund. AKPFD levy files are converted into a SITLP format for processing through TDA 55/56 in Fresno.

    Note:

    **These states are participating in SITLP; however they do not use EFTPS to send in their SITLP levy payments.

  3. All non-EFTPS states must send their payments (checks) to associate with the electronic files to keep the integrity of the state receipts and validation process. Payments by check are only received for non-EFTPS states.

    Note:

    By June 2014, all current non-EFTPS state agencies will be converted to EFTPS for their SITLP payments.

Federal Agency Tax Payment System (Ogden Only)

  1. Tax payments received from Federal agencies are processed by FEDTAX II as part of EFTPS. FEDTAX II payment records, deposit tickets and debit vouchers are included with EFTPS at the Ogden campus and require no separate accounting.

Electronic Federal Tax Payment System (EFTPS) (Ogden Only)

  1. The EFTPS provides a daily automated journal file for posting transactions to RRACS. The Accounting technician contacts the Submission Processing RRACS Headquarters unit and the CFO RRACS OS:CFO:FM:A:S office to receive further instructions for journals that did not post to RRACS.

  2. If the EFTPS batch journal does not post to RRACS, the accounting technician must prepare a manual journal.

  3. EFTPS creates four activities requiring RRACS input to the general ledger:

    1. Deposit ticket journal.

    2. Debit voucher journal.

    3. Deposit reclassification journal.

    4. Tape Edit Processor (TEP) journal.

  4. The following programs transmit through EFTPS:

    1. Wire Transfer/FEDWIRE.

    2. State Income Tax Levy Program (SITLP).

    3. Federal Tax Deposit (See Exhibit 3.17.63-4).

Electronic Federal Tax Payment System (EFTPS) Deposit Ticket Journal (Ogden Only)
  1. The financial agent provides the classification for each deposit ticket sent by EFTPS to RRACS.

  2. Deposit tickets are sorted by settlement date in EFTPS.

  3. Use the DT/DV Summary Report to verify all deposit tickets have been received and journalized.

  4. The automated batch journal number begins with the number 110.

  5. If a manual journal is required, the technician prepares a 210 journal entry from a printed copy of the EFTPS deposit ticket to support each journal entry. The deposit ticket lists all of the batch numbers sent by EFTPS.

  6. Through automated or manual posting, the technician enters the following actions in the journal:

    1. Debit the appropriate Account 2100 tax class accounts or tax class 9, revenue suspense.

    2. Credit one or more of the EFTPS suspense accounts.

  7. The EFTPS suspense accounts are:

    Account Number Account Name
    4125 EFTPS Suspense for Master File - BMF
    4225 EFTPS Suspense for Master File - IMF
    4425 EFTPS Suspense for NMF
    4765 EFTPS Miscellaneous Suspense

  8. The deposit ticket does not identify user fees and non-revenue items. Non-revenue deposit items are initially classified into Account 4765, but later reclassified.

  9. Federal Payment Levy Program (FPLP) deposit tickets received through IPAC, rather than CIR, are journalized to different accounts:

    1. After the money is received through IPAC, prepare a manual journal to debit Account 2910 and credit Account 4765.

    2. The EFTPS journal 114 debits Account 4765 and credits Account 2910, and debits the Account 21XX tax classes and credits the appropriate EFTPS suspense accounts.

    3. RRACS is programmed to recognize the FPLP deposit ticket journal record by the record code 5. Normal EFTPS deposit tickets contain record code 1.

Electronic Federal Tax Payment System (EFTPS) Debit Voucher Journal (Ogden Only)
  1. The financial institution provides tax classification information for each EFTPS debit voucher.

  2. Use the DT/DV Summary Report to verify that all debit vouchers have been received and journalized.

  3. Use the printed debit voucher as the source document for journalization.

  4. The automated batch journal number begins with number 111.

  5. If a manual journal is required, prepare journal 221 to debit the appropriate suspense account and credit the Account 21XX tax class.

  6. For FPLP debit vouchers, a manual journal from IPAC debits Account 4765 and credits Account 2910.

  7. The EFTPS 114 journal debits Account 2910 and credits Account 4765, and debits the appropriate EFTPS suspense accounts and credits the Account 21XX tax classes. Record code 6 identifies the EFTPS journal record.

Electronic Federal Tax Payment System (EFTPS) Deposit Reclassification Journal (Ogden Only)
  1. The EFTPS Reclassification Summary Report is the source document for the automated batch reclassification journal number beginning with number 112. Included on the EFTPS Reclassification Summary Report are debit or credit transactions reclassified by the EFTPS system including the following transactions:

    1. A payment or debit transaction mis-classified by the financial agent.

    2. A record changed to a different tax class or MF by error correction.

    3. A record changed to a different tax class or MF as a result of an auto correction during loading and validating.

    4. Batches rejected during EFTPS loading and validating are reclassified to tax class 9, MF 7, until a corrected batch is re-submitted. The EFTPS Reclassification Summary Report with rejected batches from BMF, when the reclassification program is unable to determine the original MF.

    5. Special fund payments classified as tax class 9, but were assigned tax type codes that EFTPS is unable to classify. EFTPS assigns a pseudo tax class to the special fund payments.

  2. The table below describes the special fund payments by tax type and class:

    Tax Type Pseudo Tax Class Description
    68770 P Photocopy Fees
    01210 C Conscience Fund
    54321 O Installment Fee New
    54323 R Installment Fee REI
    54324 E OIC User Fee

  3. Other reclassifications must be completed with a manual journal when the transactions are deleted from the EFTPS suspense file.

  4. The EFTPS Reclassification Summary Report is divided into two parts:

    1. Part 1 is the tax class reclassification containing the net change in tax classes identified by a comparison between the tax type codes and the deposit ticket and by changes in tax types made by error correction or auto correction.

    2. Part 2 is the MF reclassification based on a comparison between the tax type codes and the MF in the batch header including MF changes created by auto correction and error correction.

  5. When creating a manual reclassification journal, the technician uses the net change column.

  6. The EFTPS reclassification list includes:

    1. Detailed information of the transactions that are reclassified.

    2. Pseudo tax codes.

Electronic Federal Tax Payment System (EFTPS) Tape Edit Processor (TEP) Journal (Ogden Only)
  1. A Tape Edit Processor (TEP) journal record is prepared for each MF sent to ECC.

  2. The automated batch journal number begins with number 113.

  3. If a manual journal is required, use the EFTPS Daily Transaction Release Summary Report to prepare journal 417 for BMF, and 418 for IMF.

  4. For the normal credit balance, debit the ECC suspense account and credit the EFTPS suspense account using the following:

    1. For BMF transactions, the technician debits Account 4110 and credits Account 4125.

    2. For IMF transactions, the technician debits Account 4210 and credits Account 4225.

  5. If the EFTPS Daily Transaction Release Summary Report has a debit balance, use the following:

    1. For BMF transactions, the technician debits Account 4125 and credits Account 4110.

    2. For IMF transaction, the technician debits Account 4225 and credits Account 4210.

Deposit Funds

  1. The deposit fund is a fund account and not an appropriation account.

  2. For erroneous refunds from the deposit funds, the technician is responsible for:

    1. Repaying the deposit fund from the Refund Appropriation Account 20X0903.

    2. Establishing the receivable for the erroneous refund.

    3. Following the procedures for erroneous refunds in IRM 3.17.80, Working and Monitoring Category D, Erroneous Refund Cases in Accounting Operations.

  3. Repayment is required because deposit fund monies are in trust for the U.S. Government.

Offer-in-Compromise (OIC)

  1. Offer-in-Compromise (OIC) remittances with Form 656 are deposited in a financial institution. A copy of Form 656 is sent to the Cincinnati Service Center (CSC). Remittances received with Form 656 are not applied to the taxpayer's liability.

  2. The technician furnishes the proper documents to Accounting for input to RRACS. The documents include research, follow-up, IDRS records, and the annual report of amounts recouped from collateral agreements.

  3. RRACS receives Form 4710-CG, Form 2515, Form 3753, or Form 2424 for processing and input into RRACS.

  4. Accounting prepares the appropriate documents for applying OIC deposits to NMF accounts, and notes the action on the related NMF accounts.

  5. At the accounting period month end, the technician forwards a copy of the OIC Inventory Detail Report to the CSC OIC unit for reconciling the deposit record with the general ledger account. The CSC OIC and accounting units coordinate efforts to resolve differences.

Rejected or Withdrawn Offers
  1. When the IRS rejects an offer or the taxpayer withdraws an offer, CSC notifies the accounting unit to refund or apply the deposit to the taxpayer's liability.

  2. Source documents must accompany the rejected or withdrawn offer. The following chart identifies the source documents to forward to accounting:

    If Then
    The deposit is refunded to taxpayer. CSC prepares and provides Form 3753 and AOIC Deposit Refund Report
    The deposit is applied to the
    taxpayer's liability.
    CSC sends the Form 2424-CG with copies of the Form 3040, Authorization to Apply Offer-in-Compromise Deposit to Liability, or the taxpayer's written authorization.

  3. Requests for refunds must be processed expeditiously. CSC forwards the refund requests to the accounting refund scheduler who:

    1. Prepares a manual refund payment for the refund amount.

    2. Routes the Secure Payment System refund schedule to the certifying officer for certification and processing.

  4. Deposits applied to the taxpayer's liability must be reclassified to adjust the amount between the deposit fund and revenue receipts.

  5. When NMF accounts are involved, number Form 2424-CG using tax class 6, doc code 76, and the date of the deposit remittance. (Per IRM 3.17.46, Automated Non-Master File Accounting, the first digit of the block number indicates the true tax class.)

Interest Accruals
  1. The IRS assesses interest on an outstanding tax liability for an accepted Offer-in-Compromise and for an approved Form 3040.

  2. Interest accrual cease when a deposit is applied to satisfy a tax liability.

  3. Interest is not payable on deposit fund money refunded to the taxpayer.

Accepted Cash Offers
  1. The OIC is accepted when the field office or the CSC OIC unit determines the amount offered reasonably reflects the IRS' collection potential. For cash offers, the amount held in Account 4710 is usually the amount offered by the taxpayer.

  2. CSC prepares and forwards Form 2424 (with the deposit received date noted) to the accounting unit for transferring the OIC deposits to revenue receipts.

  3. The accounting unit processes the credit copy of Form 2424. The debit copy is maintained in the accounting OIC file and is used for balancing the deposit fund at month end.

  4. The technician prepares Form 3177 for blocking, numbering and, processing.

  5. Accounting receives Form 2424-CG from the OIC clerk and does the following:

    1. Blocks and numbers Form 2424 using blocking series discussed in IRM 3.17.243, Miscellaneous Accounting.

    2. Prepares Form 813 for each block on Form 2424.

    3. Sends Form 2424 with all blocks completed to RRACS.

  6. The RRACS technician is responsible for :

    1. Inputting Form 2424 data into RRACS (note journal number on Form 813).

    2. Sending to Data Conversion, blocks of Form 2424 with Form 813, Part 1.

    3. Sending Form 2424, Part 2 for SCCF processing with a copy of the acceptance letter, and Form 813.

    4. Sorting the acceptance letters with Form 2424 in each block by NMF account status.

    5. Preparing NMF block summary on back of Form 813, Part 2.

    6. Reclassifying and notating the journal number on supporting documents.

    7. Sending Form 813, Part 2, with NMF block summary data to transcription for NMF-SCCF clearance.

    8. Placing the closed Form 2424 or Form 4710 in the current month hold file until balancing at month-end.

  7. The accounting section maintains the OIC file, and places the closed Form 2424 or Form 4710 in alphabetical order in the closed file after balancing at month-end.

Accepted Installment (Deferred) Offers
  1. The OIC deposit held in Account 4710 is only a portion of the amount offered by the taxpayer.

  2. The processing of installment offers is similar to cash offers. Compliance Services Collections Operations (CSCO) prepares and forwards Form 2424-CG and the offer clerk prepares Form 813.

  3. NMF installment offers are maintained separately on the IDRS.

  4. The technician is responsible for the following:

    1. Requesting to transfer the offer accounts from the current control status to the installment control status after receiving duplicate copies of Form 656, a copy of the offer acceptance letter and Form 2424-CG.

    2. Preparing Form 3809 for writing off the amount compromised.

    3. Numbering the Form 2424-CG using tax class 6 and doc code 76, to transfer the deposit credit from the deposit fund to revenue receipts. Number the Form 2424-CG using tax class 6 and doc code 76, to transfer the deposit credit from the deposit fund to revenue receipts.

    4. Inputting the installment officer into to RRACS through the Accounting Application and the Deposit Control main menus and reclassifying, as appropriate.

    5. Noting the journal number on Form 2515 or Form 4710-CG.

    6. Filing in the closed-case file.

    Note:

    For NMF accounts, the technician is responsible for:

    1. Using the applicable transaction code.

    2. Showing the applicable installment status code.

    3. Attaching copy of the accepted letter.

    4. Numbering Form 3809.

    5. Preparing Form 813.

    6. Inputting NMF SCCF in normal manner.

Inter-Site Transfer of the OIC Case File
  1. When a taxpayer moves to an address that is under the jurisdiction of another campus, while completing the terms of an installment offer and/or collateral agreement, the OIC will be transferred if a written request is received by the taxpayer.

  2. The OIC uses unique numbers to control and identify each offer. At this time, if an offer is transferred or removed from one AOIC Pyramid database, it cannot be re-established on another campus's Pyramid database. Therefore, only under special circumstances will an offer be transferred.

  3. The OIC unit in CSCO prepares and forwards Form 2158 showing TAS 20X6879, taxpayer identification information, and the address of the receiving campus.

  4. Follow the steps below when transferring:

    1. Photocopy Form 2515 or Form 4710-CG.

    2. Note on the copy the transfer date, the new taxpayer address, and the location of the campus where the case is being transferred.

    3. Send the original Form 2515 or Form 4710-CG, and the complete offer case file to the new campus via Form 2158.

    4. NMF accounts are transferred via Form 514-B. The technician sends a copy with the offer case file.

Seized Property (Ogden Only)

  1. The Collection field offices document the property seized in connection with enforced collection of taxes, and report it to the campus for accounting and control.

  2. Accounting receives Form 2433, Part 7A, from Collection for each seizure, or supplemental seizure, and processes them as follows:

    1. Consecutively numbers the Form 2433s by each field office and shows name and address of taxpayer, description of the property, location where stored, and inventory value of the property described.

    2. Places an alpha (A, B, C, etc.) after the original number on a supplemental Form 2433.

    3. Uses Form 2433 journal number to input the transaction into RRACS, and the supplemental Form 2433 is associated with the open case file.

    4. Researches the open case files to validate proper application when an action is taken on the seizure. When a seizure case file is completely resolved, Accounting places it in an alpha closed file.

  3. When a property value cannot be immediately determined, for audit trail purposes, the technician journalizes these items to RRACS with 0 value as follows:

    1. Inputs Form 2433 to RRACS to establish an audit trail.

    2. Files Form 2433, Part 7, in the open case file. The seized property subsidiary account is maintained in RRACS in seizure number order.

  4. Collection forwards the Form 2433, Part 7B, appropriately marked, when:

    1. Cash is applied to the TDA by the revenue officer.

    2. The taxpayer or a third party redeems the property.

    3. The property is released to the taxpayer or a third party.

  5. The monthly Field Office Inventory Report includes seized property.

  6. When seized property is disposed of by redemption, release, sale, or acquired by the U.S. Government, Form 2433, Part 7B, is used as the closure document to remove the property from the seized property inventory.

    1. For Form 2433s that are not processable due to missing information or illegibility, the Accounting section returns them to the originating technical services field office with a memorandum requesting corrections.

    2. If Form 2433, Part 7B, is received and Part 7A has not been received, the accounting section must send a memorandum to the originating technical services field office requesting Part 7A. If no response within 60 days, the accounting section follows up with the originating technical services field office.

    3. All Form 2433s, Parts 7A and 7B, must be journalized in the accounting month with the date received.

Sales of Seized Property (Ogden Only)
  1. Property seized and reported may be:

    1. Redeemed by the taxpayer or a third party.

    2. Released to the taxpayer or a third party.

    3. Sold to the highest bidder.

    4. Acquired by the U.S. Government.

  2. When expenses are incurred and not paid directly to the vendor, the expenses are assessed against the taxpayer's account, and the cost is debited to the taxpayer's account using TC 360. If payments are received for the release or redemption, the expenses are debited with a TC 360 and paid simultaneously with the application of the payments by inputting the related credit through TC 694. The Revenue Officer will prepare Form 2436R, Seized Property Release/Redemption Report, (See IRM 5.10.4.6, Seized Property Release/Redemption Report) to request TC 360 input and/or a TC 694 input.

    Note:

    All payments received for the release or redemption of seized property must be submitted with Form 2433, Part 8A, Remittance Processor to Ogden and should not be submitted on Form 795. Do not post release/redemption payments to the balance-due accounts on the Integrated Collection System. The module balances will automatically update after the Form 2436-R is processed. The documents should be submitted on Form 3210 (with the seizure number included) to:
    Ogden Submission Processing Center
    Attn.: Payment Perfection
    1973 N. Rulon White Blvd., Mail Stop 2003 (for remittances over $100,000) or
    Mail Stop 1999 (for remittances $100,000 or less)
    Ogden, UT 84404.

Proceeds of Sale of Seized Property (Ogden Only)
  1. The accounting section receives Form 2436 (in duplicate), showing with instruction regarding how to dispose of proceeds from the sale of seized property credited to the deposit fund account. Before disposition, the technician is responsible for processing Form 2436 in the following manner:

    1. Verify the amount shown on the "total" line, item 5 does not exceed the amount currently on deposit in Account 4720, as shown on Form 1963.

    2. Prepare Form 2424 (debit and credit copies) for the amount applied to account 4720. Enter secondary and/or tertiary transaction codes, and amounts for accruals and expenses.

    3. Prepare Form 813 for Form 2424 credit copies and route to RRACS for processing.

    4. Post the transaction in RRACS.

    5. Attach Form 2436 and file a copy in the case file.

  2. Proceeds from the sale of seized property are journalized in the deposit fund account using SF 215-A, Form 1963, and Form 2433, Part 8A.

  3. The accounting section is responsible for preparing; forwarding, and processing Form 2424, with the date of deposit noted in cases when expense of sale exceeds gross receipts.

  4. The accounting section processes Form 2436s within ten calendar days from the date received and date stamps Form 2436.

Surplus Proceeds (Ogden Only)
  1. A surplus exists when an taxpayer's property is settled for more than the liability owed. The taxpayer may request the surplus be refunded. The collection unit approves or disapproves the taxpayer's request for refund. When approved, the collection unit prepares and sends the accounting unit a memorandum (in duplicate) authorizing the disposition of the surplus proceeds.

  2. The accounting section receives the memorandum, in duplicate, date stamps it, and processes it within ten calendar days from the date of receipt.

  3. The accounting section is also responsible for:

    1. Reviewing the deposit fund record (DFR) and making sure that the amount to be refunded is currently on deposit in the deposit fund account.

    2. Contacting the collection unit when the DFR is less than the amount authorized by the memorandum.

    3. Making the following notation on the refund memorandum, "Amount verified for refund."

    4. Sending a copy of the memorandum to the Refund Unit.

    5. Forwarding Form 3753 for certification and for the preparation of the SPS schedule.

    6. Journalizing SPS to RRACS.

Surplus Funds (Unclaimed) (Ogden Only)
  1. Surplus funds from the sale of seized property are renamed unclaimed funds when they remain unclaimed for more than a year.

  2. The accounting section receives the memorandum with instructions to apply the surplus funds to the Treasury General Fund Account.

  3. The accounting section is responsible for processing the unclaimed funds in the following manner:

    1. IPAC the unclaimed funds to BFC with ALC 20090003, to the Seized Asset Accountant's attention. The IPAC remarks field must indicate the unclaimed funds amount must be applied to Treasury General Account 201099.

    2. Use customer agency symbol 20X6879 for disbursements from the deposit fund account.

    3. Use 549 window (IPACD Deposit fund) to journalize the IPAC transaction. Debit Account 4720 (Sales of Seized Property), and credit Account 7002 (Deposit Fund).

  4. BFC applies and reports the funds to the Treasury General Account 201099 (Fines, Penalties and Forfeitures, not otherwise classified).

Sale of Seized Property Null and Void (Ogden Only)
  1. A null and void situation exists when a successful bidder fails to purchase the property. The deposit initially paid by the bidder is forfeited. The collection unit prepares Form 2436 for the forfeited funds and sends the form to Ogden Accounting. Ogden Accounting prepares the IPAC form and gives it to the RRACS DBA with a copy of the Form 2436 as back up. Once the IPAC has been journaled in RRACS the hard copy is sent to IRS Beckley Finance Center, 110 N. Heber St., Beckley, WV 25801.

Seized Property Redeemed (Ogden Only)
  1. Real property may be redeemed after it is sold to the purchaser. The IRS reimburses the purchaser for the amount paid plus interest. The amount paid is documented on Form 1963 and its source document is supported by a memorandum (in duplicate) with transaction details. Process Form 1963 in the same manner as described above, with the following exceptions:

    1. When preparing Form 1963, the technician lists the purchaser's name and last known address, and enters the following information in the description column "Redemption of real property after sale. Purchaser not located in county" .

    2. Form 1963 will be filed as part of the case file.

    3. Redemption payments are input to RRACS.

Acquired Property (Ogden Only)
  1. The Federal Government may acquire title to real or personal property by bidding it in at the time of sale. The accounting section is responsible for:

    1. IPACing the funds to BFC using Treasury Account 200913.

    2. Using Treasury Account 20-3220 to credit one of the 2300 series.

  2. All other transactions including acquisition, subsequent redemption and subsequent sale, or other disposition of real or personal property are recorded in RRACS. Source documents are filed in the case file.

Disposition of Seized Property by Acquisition (Ogden Only)
  1. The collection unit completes Form 2433 and Form 2436, Part 7b and forwards it to the accounting section, after disposing of the seized property. The accounting section is responsible for:

    1. Date stamping Form 2433 and Form 2436 forms upon receipt.

    2. Processing Form 2436 within ten calendar days from the receipt date.

    3. Preparing Form 2424 (debit and credit copy) with the dollar amount shown on Form 2436, Part 7B, using transaction code 700 for the primary amount.

    4. Entering the secondary and/or tertiary transaction codes, and the dollar amount for accruals and expenses shown on Form 2436, item 5.

    5. Journalizing the document information into RRACS.

    6. Attaching Form 2436 for debiting Form 2424.

    7. Filing Forms 2436 and 2424 in the open case file.

Redemption of Real Property (Ogden Only)
  1. Real property acquired by the Government through bid-in or other means, may be redeemed under certain conditions as provided by the collection unit's IRM instructions. The technician is responsible for:

    1. Receiving the memo posting document (in duplicate) and identifying each redemption transaction (the taxpayer's account received credit for the bid-in value at the time of acquisition, any amount received through the redemption is deposited as revenue receipts). They are not applied to the taxpayer's account.

    2. Verifying the amount of redemption (excluding interest) shown on the memo posting document agrees with the related District Office Inventory record subsidiary file. Contact the originating office for resolution, when the amount and file are in disagreement.

    3. Using the acquired property window for inputting transactions relating to the redemption.

Deferred Payments (Ogden Only)
  1. For remittances with offers from successful bidders, or payments from a deferred payment from the sale of acquired property, the technician uses SF 215-A and Form 1963 (to support the entry). Collection prepares and forwards a memorandum with an explanation. The technician is responsible for:

    1. Receiving the memorandum, as described above.

    2. Inputting the transaction to RRACS and the seized property sale account.

    3. Transferring deposit funds to the revenue receipt account for applying to the acquired property account when the proceeds from sale is received.

Processing Total Payments (Ogden Only)
  1. When remittances from a sale of acquired property are received, the technician is responsible for:

    1. Completing SF 215-A.

    2. Depositing the dollar amount into the revenue receipts account.

    3. Crediting account 4220 (Service Center Suspense NMF) and debiting account 7100 (Acquired Property) using window 302 (Acquisition) in RRACS.

    4. Forwarding Form 813 (original and copy) for posting to the Service Center Control File (SCCF).

    Note:

    When posting journal entries to the acquired property account, if the payment is less than the recorded value of the acquired property, the technician inputs the difference as a loss. Consequently, if the payment is greater than the recorded value the technician inputs the difference as a profit.

Processing Forfeitures (Ogden Only)
  1. The collection unit prepares and forwards a memorandum (in duplicate) to the accounting section for processing. The accounting section is responsible for:

    1. IPACing the amount forfeited to TAS 200913.

    2. Faxing a copy of the memorandum to BFC for processing with the IPAC.

    3. Routing the memorandum for posting and attaching to Form 1963.

  2. The RRACS unit journalizes the IPAC into RRACS and attaches the memorandum and Form 1963 to an IPAC source document.

Disposition of Acquired Property Other Than By Sale (Ogden Only)
  1. Under certain conditions, property acquired by the Government in payment of taxes may be disposed of by survey action authorizing the write-off by assignment for administrative use, or by transfer to another Federal agency. Acquired property may be subject to loss due to theft or destruction, prior to disposition. The collection unit is responsible for:

    1. Authorizing the removal of property valuations from the general ledger accounts under the above conditions.

    2. Preparing and forwarding an instruction memorandum (in duplicate) to the accounting section for processing.

    3. Verifying the dollar amount stated in the memorandum agrees with the acquisition value in RRACS.

    4. For discrepancies, contacting the collection unit for adjustment.

Prior Lien Holder (Ogden Only)
  1. An acquired property may have a prior lien-holder attached to it. The credit from the acquired property is not reversed. The collection unit must authorize the credit reversal using appropriate documentation. The collection unit is responsible for:

    1. Preparing and forwarding a memorandum (in duplicate) to notify the accounting section there is a prior lien-holder, and the property cannot be acquired.

    2. Reconciling the dollar amount with the acquisition value on F2439.

    3. Verifying the dollar amount stated in the memorandum agrees with the acquisition value on Form 2436.

    4. Contacting the collection unit for adjustment when there is a discrepancy with the dollar amount in the memorandum and acquisition value.

  2. The Accounting section verifies that the amount in the memorandum agrees with the acquisition value on the Form 2436. If there is a discrepancy, the technician contacts the collection unit for adjustment.

Guam (PL 92-606) and Northern Mariana Islands (PL-241) Procedures (Austin Only)

  1. Internal Revenue Code, Section 7654, provides that net individual collections from Guam or Northern Mariana Islands (NMI) are credited to the Treasury of Guam or NMI.

  2. Taxpayers must file Form 5074 to report adjusted gross income of $50,000 or more with gross income of $5,000 or more derived from Guam or NMI sources.

  3. Form 5074 is transshipped to the Austin campus for centralized processing. After processing, the compliance section completes Form 5074, the appropriate section, indicating the net amount of tax due Guam or NMI.

  4. Compliance forwards Form 5074 to the accounting section. Accounting maintains a file and a list of completed Form 5074.

  5. Monthly, accounting is responsible for:

    1. Updating Form 5074 list with the name, SSN, and amount of tax due Guam or NMI from line 49 of Form 5074.

    2. Totaling the amount from the entire list.

    3. Verifying the list total with a separate summary from the Form 5074 on file.

  6. Quarterly, accounting is responsible for:

    1. Preparing the final lists.

    2. Verifying that all Form 5074s are included on the final lists.

    3. Transmitting the final lists and copies of Form 5074, in duplicate, to OS:CFO:FM:A:S in National Office. The list must be received no later than the 15th day following the last day of each quarter. Form 5074s received after the preparation of the final list are carried forward to the next quarter's list.

Debtor Master File (DMF)

  1. The Debtor Master File (DMF) is now part of IMF.

  2. Internal Revenue Code (IRC) Sections 6402 (c), (d), and (e) require that a taxpayer's overpayment be applied to:

    1. Delinquent child support.

    2. Non-tax debts owed to Federal agencies.

    3. Delinquent state income tax obligations.

  3. Offsets occur after the IRS certifies a refund for payment by Fiscal Service (formerly FMS/BPD), before the refund is issued to the taxpayer.

  4. For additional information on the Treasury Offset Program (TOP), see also IRM 21.4.6, Refund Offset.

Debtor Master File (DMF) Activity Reports
  1. The DMF generates activity reports as follows:

    1. By Agency, DMF01 (weekly) and DMF11 (monthly).

    2. By Campus, DMF02 (weekly) and DMF12 (monthly).

    3. By Sub-agency, DMF04 (weekly) and DMF14 (monthly).

Debtor Master File (DMF) Transfer of Funds
  1. When transferring funds, the accounting section debits the ALC for the reversal (TC 897) amount, and credits the campus' ALC. When this occurs, the campus should ensure that the proper journalization is completed.

  2. Accounts Management debits Federal agencies accounts for reversals (TC 897) of offsets (TC 896) made prior to 01/11/99. The technician transmits the offsets and the related reversals, occurring after 01/11/99, to the Federal agencies using IPAC.

  3. The cut-off date for transferring funds using IPAC is the last day of the calendar month. However, RRACS processing continues to noon of the 2nd workday of the following month.

Debtor Master File (DMF) Balancing Process
  1. For each cycle of activity, compare the following to ensure correctness:

    1. CADE 2 and BMF recaps of assessments, abatements, and other post-journalized documents.

    2. DMF recap tape.

    3. IPAC transmission through CARS.

  2. These totals should match. If the totals do not match, contact a tax analyst in HQ Submission Processing (SP) immediately for resolution and provide the following:

    1. Cycle number.

    2. Amount of the discrepancy.

    3. Transactions that are out of balance.

  3. HQ SP researches and initiates any corrective action required. The campuses are notified of any actions. The corrective action process takes approximately 12 cycles to complete.

  4. Weekly, reconciling transactions are recorded until the problem is resolved.

Treasury Offset Program (TOP)/Debtor Master File (DMF) Manual Offset Reversal Transactions
  1. When a TOP/DMF manual offset reversal transaction is required, Accounts Management prepares Form 3809, and forwards the completed document to the accounting section. A transcript of the transaction and an explanation of the adjustment must be included on the form with supporting documentation. As a reference, the IPAC document reference number is included on Form 3809. If the offset reversal is for a DMF account, the technician must provide the agency and sub-agency code. If Form 3809 is not received in the accounting section for matching to IPAC transmission, the technician contacts HQ SP.

  2. The accounting section determines if Form 3809 is prepared correctly using the table below:

    Manual Offset Reversals
    If Then Accounting will:
    Form 3809 is prepared correctly, 1. Sort, batch, and number the Form 3809 by tax class.
    2. List Form 3809 on Form 813.
    3. Forward Form 3809(s) and Form 813(s) to RRACS for processing.
    Form 3809 is not prepared correctly, Contact Accounts Management for clarifications or corrections.

  3. The CFO notifies Fiscal Service, via email, requesting the manual reversal of a TOP/DMF l offset. Fiscal Service IPACs a credit to IRS using ALC 20096500, and faxes the taxpayer ID information to the CFO. The CFO credits the appropriate campus and emails a copy of the taxpayer ID information to the campus DBA.

  4. After the Campus receives the IPAC, the accounting section uses window 541 to:

    1. Debit Account 2910.

    2. IPACR receipts.

    3. Credit Account 4985, IPACR Suspense.

  5. Upon receipt of Form 3809 from Accounts Management, the accounting section is responsible for:

    1. Preparing a reconciliation sheet and journalizing the total amount using the RRACS Accounting Application window 400. See (c) below.

    2. Using window 469 to Debit 4985, Credit 6330, and reclassify to Debit 2410 and Credit 2910.

    3. Using window 400 to Debit 6330, and Credit the taxpayers' MF account in accordance with Form 3809 (example: IMF 4220). After journalizing Form 3809, release to Batching.

  6. Separating Form 3809.

  7. Retaining the debit Form 3809, reflecting Account 6330 with a copy of Form 813, as a source document for month-end balancing.

  8. Forwarding the credit Form 3809, reflecting the taxpayer account activity, and Form 813.

  9. Calling HQ SP after journalizing Form 3809 HQ SP then notifies the requester's office Form 3809 is processed. The requester's office monitors the taxpayers account on IRDS until the credit posts to the taxpayers account.

  10. Occasionally, a computer-generated reversal cannot occur. See also IRM 21.4.6, Refund Offset for exceptions.

Statement of Differences (SOD)

  1. The Statement of Differences (SOD) is an electronic Form 6652 that is available through CARS from Fiscal Service. The Form 6652 lists all deposits and disbursements discrepancies from each campus by agency location code. It is used to identify, reconcile, and resolve differences between IRS deposits and collections as reported on the SF224 and Fiscal Service records.

  2. The SOD is available on CARS after Fiscal Service completes monthly balancing. When this information is available, ECC-MTB runs the DT/DV Match. Under the Deposit-in-Transit System, the depositing agency performs the detail audit. This is consistent from month to month following the report month. Prior to month-end processing, accounting balances the Form 6652 with Reports 035B and 035C.

  3. Within three workdays after the 18th of each month, the deposit and disbursement Reconciliation Reports are due to NHQ. The technician sends an email confirmation to HQ and files a copy of the email and each campus reconciliation report. The email confirmation document confirms the time and date the reconciliation report was sent and received by the HQ analyst. Each campus must report all deposit and disbursement discrepancies on the reconciliation report provided by NHQ. These reports provide the detail records that make up the difference reported by Fiscal Service with an explanation of the action taken to resolve each issue. The report must be faxed to the NHQ analyst at (202) 803-9691. The comprehensive history sheets must be available when requested from NHQ.

  4. The technician completes the information required on the reconciliation report using the following information:

    1. Audit Mo/Yr - From the DT/DV.

    2. DT/DV # - Voucher number from the DT/DV.

    3. Date Presented (Box 2 date) - OTCnet (formerly TGAnet) voucher date.

    4. Confirmed Date on Ticket/CIR - Confirmed date on OTCnet (or CIR) deposit ticket. Created date on an OTCnet (or CIR) debit voucher. Created date on an adjustment DT/DV.

    5. Date Received in RRACS Unit - Received stamp date on DT/DV.

    6. Treasury Amount - DT/DV/6652.

    7. IRS Amount - DT/DV/6652.

  5. The Reconciliation Report requires signatures of three campus representatives:

    1. Preparer.

    2. Reviewer.

    3. Certifying Officer (Accounting Operations Manager).

    Hard copy signatures should be kept on file at the campus. A typed version of the reconciliation report including the preparer, reviewer, and the certifying officer signatures should be emailed to CFO HQ analyst.

Reconciliation of Deposit Differences
  1. The Form 6652 and RACS 017 (DT/DV Support List) are used to reconcile deposits/debit vouchers on the Statement of Differences Reconciliation Report. The technician is responsible for:

    1. Downloading from CARS, Form 6652 Information.

    2. Downloading from RRACS, the DT/DV Support list.

    Form 6652 shows the difference between the campus totals and the totals submitted through Fiscal Service. The RACS 017 report shows all deposits/debit vouchers journalized into the RRACS system (IRS) for the accounting period. The monthly DT/DV Support List identifies the items that support the Fiscal Service total.

  2. During the matching process, DT/DV Match compares the individual records stored in RRACS during routine processing with the deposit information processed by Fiscal Service monthly. Four reports are generated when ECC-MTB runs the DT/DV Match which are:

    1. DT/DV Match Treasury Records 035A.

    2. DT/DV Unmatched Treasury Records 035B.

    3. DT/DV Unmatched RACS Records 035C.

    4. DT/DV Match Error Report 035D.

  3. The Records and Report items listed in the table, in paragraph (2) above, should be identified and researched during the CIR process. See also IRM 3.17.63.9.15, Automated Deposit Records Confirmation. The technician maintains comprehensive history sheets noting actions taken, date of action, name of contact, and descriptive information regarding the action taken.

    Note:

    Error items do not appear on the unmatched reports.

  4. The RACS 035B (Unmatched Treasury Records) and RACS 035C (Unmatched RACS Records) reflect the deposit tickets and debit vouchers that, for various reasons, did not match during the month. The RACS 035B & 035C items must be verified against each other. Verify each item by matching the Treasury number and dollar amount. Check the deposit ticket from the RACS 035C under journal research to ensure they have been confirmed. If not, a manual confirmation journal must be done (211 windows). If there are offsetting debits and credits with the same Treasury number and money amounts, post 908 and 909 journals. The DBA posts the deposit tickets/debit vouchers under the 908 and 909 window (Reconcile); this deletes the items from the RACS 035 B & 035 C. The manager must review, initial, and date the listings before the DBA is able to post the 908 and 909 journals. Maintain a log for audit purpose on 908 and 909 journals.

    Note:

    Under message: Reference the original journal number.

  5. Deposit tickets dated the last day of the month may not be reported on CIR by the depository until the following month. These items will appear on the Statement of Differences and are generally an easily identified timing problem.

  6. Statement of Differences will be received monthly until differences are reconciled.

  7. All differences must be corrected. If RRACS input is correct, contact the financial institution or Fiscal Service for correction. If RRACS input is incorrect, the correction must be made on RRACS.

  8. Adjustment DT/DVs' prepared date is the date of the original deposit.

  9. The financial institution should be using the prepared date (and not the current date) when transmitting adjustment DT/DVs via OTCnet/CIR. In situations where the depository erroneously used the current date, contact Fiscal Service for corrective action. Fiscal Service will correct the date, as well as Doc-ID, and ALC, if necessary. The Fiscal Service contact fax number is (202) 874-8887.

  10. If items have aged over 90 days (audit month), fax a copy of the corresponding DT/DV and supporting documentation to the NHQ analyst.

  11. Deposits with aging confirm/create dates are at risk for adverse 90 day aging scorecard ratings and should be researched and resolved.

  12. The accounting technician/DBA uses the RACS 017 DTDV report (IRS) and the GOALS II Support Listing report (Treasury) to create the Statement of Differences Reconciliation Report. The reviewer (DBA or higher level personnel) should review the reports for accuracy and supporting backup documentation before signing or submitting the SOD to Headquarters office. The reconciliation report is verified by comparing it to the 035B and 035C reports prior to submitting to headquarters.

TFS 6654/TFS 6655 (Now on CARS)
  1. To balance the undisbursed appropriation account trial balance, the technician researches the TAS on CARS. Fiscal Service balances the report of unavailable receipt transactions. The campus is not required to balance these reports.

Disbursements

  1. This section contains detailed procedures for handling disbursements.

Refund Disbursements

  1. Martinsburg-ECC prepares and certifies the voucher and schedule for payment via SPS for each campus. Taxpayers' refund data are electronically transmitted on a T-1 line to the Austin Revenue Finance Centers. Schedules are transmitted on SPS. The campus receives certified copies of the SPS print from ECC.

  2. The ECC generates BMF and IMF refunds for overpaid balances.

  3. ECC prepares the voucher and:

    1. Certifies the schedule for payment for each campus.

    2. Sends the control schedules to RCF.

    3. The RCF reviews daily - schedules transmitted by SPS and Taxpayer refunds transmitted on a T-1 line.

  4. After RFC processes the refunds, ECC prints the certified copy of the refund schedule from SPS and sends it to each campus.

  5. RRACS entries are made from the SPS prints. NTRR items and amount are input directly from tape.

  6. One copy is used for journalization and preparation of the monthly SF 224.

  7. The second copy is forwarded weekly to ECC at:
    Enterprise Computing Center/IRS
    250 Murall Dr., Mail Stop 1230, Attn: PVS Lead
    Kearneysville, WV 25430.

  8. Manual refunds are prepared for items when there is a need to expedite a refund. Procedures for processing manual refunds are in:

    1. IRM 21.4.4, Manual Refunds.

    2. IRM 3.17.79, Accounting Refund Transactions.

  9. The documents used for refund disbursements are:

    1. MF SF 1166 or SPS with Form 813, Part 2.

    2. NMF SF 1166 with related documents (Form 2021, if refund from a NMF account, or Form 1331, if refund from an abatement).

    3. Form 3818 with Form 3245.

    4. SF 1081.

Master File Manual Refunds
  1. The MF manual refunds procedures are:

    1. Balance Form 813, Part 1, IMF and BMF, with applicable SF 1166 or SPS.

    2. Compile line item information by area, items, principal, and interest for each SF 1166 or SPS, and list for input to the NTRR.

    3. Enter SF 1166 or SPS data into RRACS. A record is created for each schedule number. Confirmation or RFNDMATCH must match this schedule number. The refund schedule number must be entered exactly as on the SF 1166 or SPS.

    4. Make entries to SCCF suspense account amount from the tape run on applicable Form 813.

Non-Master File SF 1166/SPS
  1. Non-Master File (NMF) refunds are issued from:

    1. Credit balances on NMF accounts.

    2. Abatement schedules (Form 1331).

    3. Full paid returns.

    4. Credits in general ledger accounts, such as Account 6800, Excess Collections, or Account 4620, Unidentified Remittances.

  2. When a refund comes from a NMF account, RRACS prints the NMF Recap Report. Entries are made from SF 1166 or SPS for proper appropriation account, and from source documents for proper NMF status account or general ledger account.

  3. RRACS journal entries are posted issuing data from SF 1166 and SPS report. The data used is the:

    1. Appropriation account.

    2. NMF status account.

    3. General ledger account

  4. For Forms 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts, and Form 843s, Claim, the credit is established on an a NMF account. This credit is journalized from Account 6560.

Refunds From Miscellaneous Funds
  1. Refunds are issued from Miscellaneous Funds for:

    1. Treasury General Fund.

    2. Oil Spill.

    3. Anti Drug.

    4. Informant Rewards.

  2. The SF 1166 or SPS report indicates the miscellaneous fund used for the refund. RRACS journal entries are posted using data from SF 1166 and SPS report. The data used is the:

    1. Appropriation account.

    2. General ledger account

Refund of Deposit Funds
  1. ) Refunds from the Deposit Fund Account 20X6879 cover:

    1. Rejected or withdrawn offers-in-compromise.

    2. Surplus proceeds from the sale of seized property.

    3. Deposits received with offers of prospective bidders incident to the sale of acquired property.

    4. Excess miscellaneous deposits.

Territorial Refunds (Military/Civilian Cover-Overs and Additional Child Tax Credit)
  1. When a territory issues refunds for credits to U.S. citizens residing in the U.S. territory, the U.S. Government reimburses the territory for certain components of the refund.

  2. The NHQ CFO sends a letter certifying ACTC or Cover-Over payment and a copy of the IPAC to Ogden campus. All supporting documentation is sent to the campus via secured email.

  3. Ogden issues the refund to Guam, Northern Mariana Islands, or American Samoa by same day FEDWIRE payment.

Refund Reversals

  1. The documents received for refund reversals are:

    1. SF 1098, Schedule of Cancelled or Undelivered Checks.

    2. SF 1184, Accomplished Refund Cancellation Schedule.

    3. SF 1185, Schedule of Unavailable Check Cancellation Credits.

    4. SF 1081, Voucher and Schedule of Withdrawals and Credits.

  2. SF 1081 will also be received from Resources Management division for relief of losses. A reclassification is necessary to increase receipts (Account 21XX) and decrease or credit refund appropriations (Account 2410).

SF 1098, Schedule of Cancelled or Undelivered Checks
  1. SF 1098 may have an input document, Form 3245, or the form may indicate a tape was forwarded to ECC, and journalization will be made to IMF or BMF. If Form 3245 is received, Form 813 (2-part) should be associated.

  2. Entry will be made from SF 1098 for appropriation amount, and from Form 813 (2-part) or tape for SCCF suspense account.

  3. If SF 1098 indicates tape was posted directly to MF, entries will be made from SF 1098 only. A cycle number is required and it must agree with the cycle number on the RACR received from ECC.

SF 1184, Accomplished Refund Cancellation Schedule
  1. SF 1184 will be received with input documents, Form 3245, and Form 813 (2-part). Form 813, Part 1, and Form 3245 will be forwarded to Batching for processing. Part 2 will balance with SF 1184 amount. Input will be made from SF 1184 and duplicate Form 813.

Miscellaneous Refund Check Cancellation
  1. Deposit fund refund checks which are canceled will be posted from the SF 1098 or SF 1184.

  2. General Fund, Off-Shore Oil Fund, and Anti-Drug Special Fund refund checks which are canceled will be posted from the SF 1098 or SF 1184 and reclassified.

SF 1185, Schedule of Unavailable Check Cancellation Credits
  1. SF 1185 may have an input document, Form 3245, or the form may indicate a tape was forwarded to ECC, and journalization will be made to IMF or BMF. If Form 3245 is received, Form 813 (2-part) should be associated.

  2. Entry will be made from SF 1185 for appropriation amount, and from Form 813 (2-part) or tape for SCCF suspense account.

  3. If SF 1185 indicates tape was posted directly to MF, entries will be made from SF 1098 only. A cycle number is required and it must agree with the cycle number on the RACR received from ECC.

SF 1081, Voucher and Schedule of Withdrawals and Credits
  1. As part of Treasury's CARS, SF 1081s are reported as receipts and disbursements on the SF 224.

  2. Systemic difficulties may prevent the return of credits via TRACS and a refund check is outstanding or corrections to GOALS/IPAC transmissions are necessary. In these situations, credit is returned to IRS Budget Clearing Account via SF 1081, or 1081 EDP Voucher and Schedule of Withdrawals and Credits. The SF 1081 is accompanied by an SF 1081 listing which provides individual items by taxpayer identification numbers. Refund Inquiry, if appropriate, initiates a recertified check to the taxpayer in cases where the refund is not automatically issued from Master File (TC 846) (See Figure 3.17.79-91 and Figure 3.17.79-92).

  3. Accounting logs incoming SF 1081s. Data that should be recorded in the log are:

    1. SF 1081 number.

    2. Dollar ($) amount.

    3. Type of charge (debit or credit).

    4. Item count.

    5. Received date.

  4. Verify that:

    1. The Agency Location Code is accurate and the charge is intended for that Submission Processing Campus.

    2. All taxpayer information is provided.

    3. All items are for tax refunds.

  5. If discrepancies are identified, contact the Fiscal Service Accounts Branch at (202) 874-7920.

Agency Transfers Form 1081 JV Increase, JV Decrease
  1. Agency transfer windows 236 (JVINC) and 239 (JVDEC) are used to record transfers of funds between IRS and other government agencies. Source documents include SF 1081s not transferred through IPAC.

  2. Use the following criteria to determine if the SF 1081 data is reportable on the SF 224 report:

    1. SF 1081 is reportable when funds are disbursed from IRS to another agency, except when paid to Check Claims. Check Claims reports SF 1081 on their SF 224, charging and crediting Treasury Budget Clearing Account (20F3880.09).

    2. SF 1081 is not reportable when funds are received from another government agency.

  3. Journalize the SF 1081 to Treasury General Ledger account 4970 (TAS 20F3880.09) prior to taxpayer research.

  4. Balance Form 813, Part 2, with SF 1081 and input into RRACS.

Intra-Governmental Payment and Collections Disbursements/Receipts (IPACD/R)

  1. Payments and collections transferred to and from and ALC are generated by the IPAC system.

  2. IPAC R (receipts) are:

    1. IRS campus receives payments from another agency.

    2. IRS campus sends a collection to another agency.

  3. IPAC D (disbursements) are:

    1. IRS campus receives a collection from another agency.

    2. IRS campus sends a payment to another agency.

  4. The receiver TAS on all IPACs must be verified before entering into RRACS. The rule is:

    1. If an agency sends a payment to IRS, the TAS/BETC (Business Event Type Code) should be 20F3885.11/COLLBCA in the receiver section.

    2. If an agency sends a collection to IRS, the TAS/BETC should be 20X0903/DISB in the receiver section.

  5. If IRS receives an IPAC with an incorrect TAS in the current accounting period, return the IPAC to the sender in the current accounting period.

  6. If IRS receives an IPAC with an incorrect TAS from a previous accounting period, make a pen and ink change on the SF 224 to move the funds to the correct TAS in the current accounting period.

Intra-Governmental Payment and Collection Disbursements (IPACD) /Form 3813

  1. Form 3818 will be received with posting documents, Form 3245, Form 813. Part 1, and the document will be sent to Batching for processing. After assuring Form 813 balance, entries will be made. Confirmed date must be entered on Form 3818.

Refund Match Program and Net Tax Refund Report (NTRR) Line Data

  1. The success of the Refund March program depends on the data match made between the Treasury Department Order (TDO) and the campus entry of each SF 1166 schedule number, month/year of the prepared date, and money amount. All schedule numbers must be entered exactly as they appear on the SPS schedule.

  2. The TDO payments are downloaded weekly and at the first of every month from CARS into a text file by Revenue Systems and Analysis (RSA) analyst at headquarters. The text file data is uploaded into RRACS database. The Refund Match Program reads the TDO payment file and matches it against the refund records on RRACS.

  3. The RSA analyst emails the DBAs stating: The Refund Match journal was posted on (today's date) for confirm dates (beginning date) - (ending date). If you have any questions please contact RSA analyst.

  4. When a match occurs, the database refund records are updated with the Treasury confirmation date, and automatically posts a confirmation journal. After the confirmation journal posts, the refund records are applied to the following General Ledger accounts and updated:

    1. 5100.

    2. 5200.

    3. 5301.

    4. 5305.

    5. 5400.

    6. 5401.

    7. 48XX.

    The NTRR line data is moved from the suspense field to the appropriate tax class line.

  5. If the Treasury record is a photocopy fee refund, a reclassification is posted and the General Ledger Accounts are updated:

    1. GL 2340 - photocopy fees.

    2. GL 2410 - repayment principal.

  6. The following reports are created from Refund Match Program:

    1. Matched Disbursement Records - 124A.

    2. Recirculating Treasury Records - 124B.

    3. Unmatched RACS Disbursement Records - 124C.

    4. Refund Match Error Records - 124D.

  7. The Refund Match Error Report list refund and data records that need to be corrected and manually confirmed. Refund and data records that do not match a refund record and are not on the Refund Match Error Report are placed on a Recirculating File.

  8. Every service center must check their NTRR for incorrect line data to ensure that MFT 46 is not input into line 99 versus 65. To correct this situation, beginning with FY 2013, the RRACS DBA must complete a 905 journal for a reclassification FOR MFT 46 REFUNDS, except Arbitrage ONLY to move the funds from Line 99 to Line 65. This information can be found on the on form 3753. Only one cumulative 905 reclass journal will need to be completed for the combined months of October through December 2012. This reclass journal must be completed prior to month end closing for December 2012. Once this journal is complete, please email the journal number to the CFO and the SP HQ RRACS Analysts. Beginning in January 2013 and until further notice, this journal will need to be completed each month prior to month end closing. A Unified Work Request is scheduled to be implemented in 2014 to correct this issue.

Statement of Differences

  1. The Statement of Differences (SOD) refers to Treasury report Form 6652. On the Form 6652 Statement of Differences, Treasury Fiscal Service performs an automated monthly comparison of each Campus’s Statement of Transactions (224) with the data submitted to treasury through the banking system (CTR). Campuses must submit a monthly Statement of Differences Reconciliation Report between the Treasury system amounts and the service center 224.

Reconciliation of Disbursement Differences
  1. Form 6652, Statements of Difference are downloaded via CARS. Form 6652s are issued when the amount of the disbursement activity reported by an RFC for an ALC disagrees with the total disbursement amount reported by the ALC on the SF 224. Manual SF 1081 transactions are not reflected on the Form 6652. The campus will resolve the differences with the appropriate disbursing center, using the CARS RFC disbursement list and IPAC supporting list, and the RACS Report 031.

  2. Statement of Differences Reconciliation Reports for disbursements are due three working days after the 18th of the month. Sources for finding the prepare date and confirm date for the reconciliation report “date” columns are listed as follows:

    Source document: Confirm Date listed as: Prepare date listed as:
    On the TFS 1185 Date of certification
    Summary Tape Schedule Requested payment date
    Refund Schedules Prepare date
    TDO Payments Confirm date
    IMF and BMF NTRR Recap Confirm date Prepare date
    Confirm disbursement report Confirm date Prepare date
    Refund matched and unmatched (035 B and 035 C) Confirm date Prepare date

Reconciliation of Undisbursed Appropriation Account Ledger 6653 (Now through CARS System)
  1. Treasury provides an account statement through CARS showing the net activity of accounts each month by TAS. The net amounts reported by each campus are listed on these account statements by ALC, and should agree with the amounts shown on each campus' SF 224, under the applicable account for the equivalent period. If there is a difference, the detail records supporting the SF 224 must be researched to reconcile the difference. Copies of the reconciliation documentation should be retained with the applicable account statement.

  2. The campus must resolve any differences with the appropriate ALC.

  3. At times, reconciliation of the account statement may carry into the next month due to the agency's processing of the SF 1081. If these unprocessed items are still unresolved after 90 days, they must be reported to NHQ.

  4. The campus will resolve any errors using the following procedures:

    1. Determine if the agency journalized the item erroneously.

    2. Obtain a copy of missing documents and process, as needed.

Revenue Accounting

  1. Revenue accounting responsibilities coincide with areas of administrative jurisdiction and legal accountability for each campus. The campus maintains double-entry general ledger accounts covering varied revenue transactions, and provides consolidated recording of assessments, collections, receivables, refunds, over-assessments, and other elements of revenue accounting.

  2. Taxpayer accounts installation of the MF system necessitates the maintenance of two categories of taxpayer accounts for the types of tax liabilities and period, as prescribed in returns processing procedures.

    1. MF and CADE accounts: Taxpayer accounts established and entered into the MF records.

    2. NMF accounts: Taxpayer accounts which have not been prescribed for entry into the MF records, but are processed at the campus.

  3. Reports will include required data for each field office and campus. Each general ledger account is numerically identified by a four-digit code. This code number is used when referencing a general ledger account, both in procedural instructions and on reports or other forms. A complete listing of the accounts prescribed for maintenance in the general ledger is contained in the Chart of Accounts.

  4. The campus reporting requirements are:

    1. Financial reports are prepared or processed periodically by the campuses and furnished to NHQ and Fiscal Service for use in publishing consolidated reports, and evaluating operations. The data for these reports is obtained from the general ledger account information, computer-generated, or manual output relative to taxpayer accounts.

    2. These reports provide NHQ with information pertinent to budget justification, and with required volume statistics covering the varied operational areas. See IRM 3.17.41, Accounting and Operating Reports.

  5. Internal Control Management has the responsibility for providing a system of financial control which includes elements of internal accounting control necessary to assure compliance with all administrative and legal requirements.

Ledger Classification

  1. Ledger classification is a unique identification contained in RRACS indicating how money or items post to the IRS general ledger accounts, tax class, appropriation symbols, recap and NTRR line numbers, deposit source codes, and types of input documents.

  2. If a transaction fails any validation test, a message is displayed on the transaction screen in an information box. The message may indicate he transaction failed or the appropriate corrective information to take. Data that passes all validation tests updates RRACS.

  3. Each transaction received by the windows or batch is assigned automatically a journal number that is displayed on the window. The terminal operator uses the journal number to cross reference the input documents with the transaction.

Document Preparation

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

  2. Form 8166 was developed for:

    1. Consolidating volume source documents for a single input.

    2. Reconciling source documents when a combination of documents are used as input.

  3. Follow these procedures for using Form 8166:

    1. Assign a number to the Form 8166.

    2. Maintain log books for the numbers.

    3. Use the reconciliation sheet number as the Doc-ID when a window specifies Form 8166.

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

  4. When the database posting is complete, the RRACS input terminals display the journal numbers for each transaction. These journal numbers are used to cross-reference documents.

  5. If a reconciliation sheet is used, the journal number(s) are recorded on the reconciliation sheet. The reconciliation sheet number may also be used to cross-reference to the source documents to expedite processing, as long as the Form 8166 is stamped with the journal number after input to RRACS.

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

Redesign Revenue Accounting Control System (RRACS) System Overview

  1. RRACS is a automated system used to provide accounting control for all revenue accounting transactions. The database, located at ECC-MTB, consists of general ledger accounts, plus a variety of internal records used for balancing and reporting. Formatted reports can be generated for all regular accounting financial reports.

Redesign Revenue Accounting Control System (RRACS) Database

  1. Each accounting transaction is recorded in the database to the proper general ledger account. A double-entry accounting system is used to record both the debit and credit sides of the transactions. A journal number is assigned to each transaction. This journal number will be used by the terminal operator to cross-reference the input documents with the transaction.

  2. The journal control number is 13 digits signifying a unique transaction. The first three digits identify the RRACS main menu and sub-menu selections, the next six digits are the current date, and the last four signify the sequence for that window series.

  3. The RRACS database is comprised of a variety of records that will summarize the total debit and credit amounts by account numbers. Items for both debits and credits will be summarized by the disbursement and assessment accounts only.

  4. Each update to the database is by journal entry. Journal entries and online reports will be assigned a journal number. In case of an error in a journal entry or online report, the capabilities exist to reverse the entire entry by a reversal journal. Information available includes:

    1. Activity Detail - Contains information regarding prepared date, confirmed date, and assessed date of various source journals.

    2. Source Journal - Contains transaction number and batch date about a document that is posted to the database.

    3. Journal Entry - Contains amount and item count information.

  5. Components of the RRACS database are:

    1. ALC - Identifies campus.

    2. State and US Territories - Contains a list of state and US territories for Public Debt and the Commissioner's Annual Report.

    3. Default Date Regular - Monday assessment date.

    4. Responsible Official - List of Campus Directors for losses and shortages.

    5. Account Period - List of account periods that is updated annually.

    6. Financial Institution - List of FRBs.

    7. Research Detail - Additional information stored when incoming CIR data do not match with RRACS deposit record (for research purposes).

    8. D-Transaction Failure - Contains reason why a batch run failed.

    9. Ledger Classification - Contains descriptive information about documents and money.

    10. Line Class - A list of refund and recap line numbers.

    11. Tax Class - A list of tax classes.

    12. Source Journal Type - Describes the type of document posted on the RRACS database.

    13. IRS Accounts - List of IRS and Treasury account numbers.

    14. Ledger Entry - Indicates whether a journal entry is a debit or credit.

    15. Appropriation Symbol - A list of Treasury appropriation symbols that RRACS reports on the SF 224.

    16. Originating Source - Information regarding the origin of deposit.

Extended Hours at Enterprise Computing Center - Martinsburg (ECC-MTB)

  1. Campuses will be responsible for opening an KISAM ticket when they need extended hours on RRACS, including April 15th. The ticket should be assigned to ECC-MTB Scheduling. Let them know the RRACS applications and DB2 database is required to be available on a certain day, and during what hours, (for example: Tuesday, April 15, 2008, from 8:00 AM through April 16, 2008, 2:30 AM EST (18.5 total hours)). If the request is for extended hours going beyond 12:00 midnight, contact the RRACS IT group so they can delay overnight batch processing. Email the NHQ RRACS group and the RRACS IT group when an KISAM ticket is opened (include all details, such as date, extended hours, ticket number, etc.).

Input Windows and Journal Numbers

  1. RRACS utilizes separate windows to input transactions:

    1. Batch journal window numbers. See Exhibit 3.17.63-5, Batch Journal Input Windows.

    2. Manual input window numbers. See Exhibit 3.17.63-6, Manual Input Windows.

Error Codes and Conditions

  1. Error codes are displayed on the window when an attempt is made to post a transaction which contains an error, such as duplicates, journal control already exists, etc. The system also has a window display that explains the error code.

  2. This chart provides a list of RRACS error codes and conditions:

    ERROR CODE CONDITION
    * Duplicate was found, but has been accepted anyway.
    AG Update amount is greater than the outstanding amount.
    AM Individual amounts do not match.
    AT Total amount does not match on document found.
    CA Already confirmed.
    CD Confirm date is earlier than prep date.
    DN A duplicate was found and is not allowed.
    DY Duplicate was found, but has been accepted anyway.
    MF Journal control already exists.
    NA No document was found to update.
    NF Document was not found.
    OA Case is already open.

Correcting Journal Entry Errors

  1. When a journal entry error is identified, a supervisor’s authorization is required for a correcting entry to be posted to the general ledger account.

  2. The supervisor’s written authorization and supporting documentation must be retained in the manager’s files.

  3. After receiving approval, the DBA reverses the incorrect journal.

  4. The reversal journal must include the following information in the message section:

    1. The original journal number.

    2. An explanation.

  5. The technician who made the original incorrect entry should also be the person who enters the correcting entry (whenever possible).

  6. The correcting journal entry must include the following information in the message section:

    1. The original journal entry number.

    2. The reversal journal entry number.

    3. An explanation.

  7. The technician also makes a pen & ink notation next to the original journal entry number on the Daily Posting Summary (RACS Report-001). This notation includes:

    1. The reversal journal entry number.

    2. The correcting journal entry number.

  8. The RRACS manager maintains an audit trail log which includes:

    1. All correction requests.

    2. Modification of the doc Id.

    3. Reversal journal entry numbers.

    4. Deletions.

    5. Reconcile -deletes from 035C DT/DV Unmatched RACS Record.

    6. Reconcile - deletes from 035B DT/DV Unmatched Treasury Record.

Re-Design Revenue Accounting Control System (RRACS) Authorized Access

  1. RRACS users managers must conduct weekly reviews of the RRACS Authorized Access List/Violations Report to validate system access for the individuals listed.

  2. The RRACS Authorized Access List/Violations Report should utilize their local Resource Access Control Facility Coordinator for pulling of user access reports.

Section 508 Compliance

  1. Section 508 states that when Federal agencies develop, procure, maintain, or use Electronic and Information Technology (EIT), Federal employees with disabilities shall have access to and use of information and data that is comparable to the access and use by Federal employees who are not individuals with disabilities, unless compliance would impose an undue burden on the agency.

  2. The RRACS system uses several adaptive software tools including:

    1. Dragon Naturally Speaking.

    2. Job Access for Windows and Speech.

    3. Zoom Text.

  3. The following RRACS menus and associated 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.

Reports

  1. Reports are produced automatically from RRACS. These reports are pre-formatted in the system and generated upon command from the Reports main menu except where noted.

Print Commands

  1. When a report is generated through the Reports main menu Assessment icons, it can be re-printed by using the Print option on the Reports main menu. Select Batch to reprint any EOD, EOM, or Miscellaneous report. Select online for daily wire, assessment certificates, abatement report and the supplemental SF 224. A maximum of 39 online reports is listed.

  2. To print the Daily Trial Balance from the Trial Balance window:

    1. Input the appropriate account period (the default account period is pre-selected).

    2. Select Print from the Action Bar.

  3. To print journal research:

    1. Display the needed source journal or journal control number.

    2. Select Print from the Action Bar.

Disaster Recovery Contingency Plan

  1. The Applications Development RRACS IT group determines the length of time to recover the RRACS system. Notify the appropriate Operation Manager of the situation with estimated time to recovery. Maintain open communications with the computer room, management staff, and all affected areas, as appropriate. The disabled campus contacts the area offices to advise where assessments should be processed.

Short Term Strategy

  1. If RRACS is unavailable at the end of a month and a SF 224 needs to be pulled, contact NHQ immediately. NHQ has the capability to pull SF 224s and fax it to a campus.

  2. If RRACS is unavailable, prepare the following documents using a local area network computer. If the local area network is unavailable, prepare a manual document:

    1. Form 8166s for all accounting packages and assessments.

    2. Form 23-C for daily/weekly assessments.

  3. After RRACS is available:

    1. Input information from Form 8166s.

    2. Input Form 23-C information. If the manual Form 23-C contains an error, make corrections, and stamp journal number on Form 8166 and/or the NMF assessment recap.

  4. RRACS DBA duties if the system comes up within 24 hours:

    1. Determine the extent of the problem.

    2. Identify any partial transactions and take the necessary steps to recover them.

    3. Run EOD and compare to first DTRIAL to ensure that the database is in balance.

    4. If all accounts are in balance, proceed with processing.

    5. If there is an imbalance, isolate and correct the error and proceed with processing.

    6. If the error cannot be found, have the tape from the last good ENDDAY reloaded.

    7. Run a DTRIAL and compare to the previous day's DTRIAL to ensure correctness.

    8. If there is a good DPRLIST from EOD, the work can be input in the same order as it was input earlier and the audit trail is retained.

    9. If a partial shutdown occurs during ENDDAY, each report can be pulled separately, and a determination can be made where the shutdown occurred. Call NHQ for guidance from a computer program analyst.

Server Disruption Contingency Plan

  1. For occasions where the campus server goes down, follow these procedures:

    1. Immediately submit an KISAM Ticket.

      Note:

      You must indicate on the ticket that IT needs to contact the NHQ RRACS unit on the status of the disruption.

    2. Call NHQ RRACS unit immediately after submitting ticket.

  2. After 36 hours of downtime, management will implement the appropriate contingency plan.

Database Administrator (DBA) Functions

  1. Each site will appoint an employee to serve as the DBA, and also appoint an alternate DBA. The DBA and no more than 2 alternate DBAs, shall have access to the RRACS DBA main menu. The alternate DBAs must be thoroughly proficient with the contents of IRM 3.17.63. The RRACS unit manager must sign certification that the alternate has completed the above requirements, and that s/he assumes responsibility for the alternate DBAs actions. ONLY the DBA and/or alternate DBA shall have access to the RRACS data base main menu.

  2. The DBA should have a thorough knowledge of double-entry accounting principles and theory, as employed in the IRS accounting control systems.

  3. The DBA will be assigned a password to allow access to the DBA menu. These windows will allow modification of a variety of data base information.

  4. Extreme caution must be exercised when changes are made to the data base information. The responsibilities of the DBA will include, but will not be limited to, the following examples:

    1. The DBA will correct records that contain errors in identification and status.

    2. Ensure that the balance and the integrity of the data base are maintained at all times.

    3. Ensure that default account period and default assessment date are properly set.

    4. Ensure that all daily and weekly tapes are processed timely, and prior to month-end closing procedures.

  5. In addition to the above responsibilities, other duties that the DBA performs include:

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

    2. 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 necessary corrective action, when necessary.

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

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

    5. Maintaining various logs for electronic data processing and data base corrections.

    6. Monitoring all electronic data input to and output from RRACS and making all necessary reversals.

    7. Establishing checklists for EOD, EOM, and new month.

    8. Reviewing the following data base lists for invalid entries, minus records, and initiating corrective action when necessary: field office records; loss and recovery records; individual detail records; confirmed DT/DVs; unconfirmed DT/DVs; FTD DT/DVs; and FTD daily wire records.

    9. Protecting the Goals password. If it is compromised, contact Fiscal Service immediately to have it changed. When an employee leaves, or is no longer assigned responsibility for using GOALS, a new password should also be requested from Fiscal Service.

    10. Reviewing of all reports and making sure DT/DV list equals Section III of SF 224, that the audit trail on Form 2162 includes all manual assessments, and that NTRR balances to general ledger accounts 5100, 5200, and 2400.

    11. Making sure all accounts are in correct status in preparation for EOM processing, and monitoring accounts to be maintained in zero balance.

    12. Reviewing the unpulled assessments daily.

    13. Referring to IRM 3.17.50, Submission Processing RRACS Procedures, for additional DBA information.

Database Administrator (DBA) Main Menu

  1. There are five options available to the DBA for maintaining the RRACS database static tables. The DBA options allow changes in accounting period, assessment date, or accountable officer.

  2. DBA modify sub-menu. This menu allows modification to certain records that have posted to the RRACS general ledger accounts, but contain errors in identification and status. As a general rule, maintain source journal data can be modified, however, ledger classification or dollar amount cannot be modified. Erroneous ledger classification or dollar amount data require a reversal journal action. All modifications begin with journal number series 902, must be approved by management official. Modifications are not allowed to CIR records or for batch activities.

    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 modification is done incorrectly, correction modification must be made to the original journal. The 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.

  3. DBA reversal sub-menu. This menu is used to reverse a journal entry which has posted in error to the general ledger accounts. A reversal journal action reverses all erroneous postings to all accounts, posted in error by the original journal entry. All reversal journal number series begin with 903 or 904.

    1. Reversal journals must be approved by a management official.

    2. To ensure an adequate audit trail, notate the original journal number in the message text on the reversal journal. Include the original number in the message section of the re-input journal.

    3. When reversing a pulled or confirmed record, the pulled or confirmed posting must be reversed before the original journal can be reversed.

      Note:

      The 903 or 904 reversal journal can only be used to reverse a journal action that was input in the same accounting period.

  4. DBA NTRR sub-menu. This menu is used to increase or decrease NTRR line data. NTRR line data adjustments will post as entered. There are no validity checks in place to reject erroneous postings. However, an erroneous posting can be reversed through the DBA reversal sub-menu.

  5. DBA collection sub-menu. This menu provides for the control of funds during the transfer of accountability from one campus official to another.

    1. The undeposited collections sub-menu windows allow for the input to Account 7500, of memo copies of deposit tickets marked undeposited collections, and amounts from the field office listings, to cover tax payments received on the transfer date of the campus official, but not submitted to the depository that day. The deposit windows allow for the input of deposit tickets related to previously input undeposited collection payments.

    2. Deposit sub-menu. This menu provides for the control of funds during the transfer of accountability from one campus official to another. The DBA deposit windows allow for the input of deposit tickets related to previously input undeposited collection payments.

  6. DBA 908 window (Reconcile). This menu is used to reconcile the items posted to the RACS 035B & C which for various reasons did not match during the month.

End of Day Routine

  1. The End of Day (EOD) reports are generated to ensure that the database is in balance and ready to be backed up at ECC-MTB. These reports can all be generated at once or selected individually.

  2. Perform the normal EOD procedures. Verify completion of all window postings with RRACS technicians. Review the daily posting summary, daily and future trial balances, and NTRR. If the EOD reports are out of balance after the review, the reports must be researched and resolved immediately.

  3. The RRACS database is automatically backed up daily by EDD-DET as part of normal mainframe procedures.

  4. RRACS programs and data files are automatically backed up daily by ECC-MTB if they were changed on that day as part of the routine procedure.

  5. Records remain on the database for up to five years.

RRACS Validation Process

  1. After completing month-end reporting, the database is ready for posting. The DBA must set the date for the new accounting month, and the default date for assessments.

  2. Records are not deleted during EOM processing. All records are retained in the database for up to five years, and are available for research at any time on command.

  3. Cumulative amounts are calculated from individual records and generated based on the date parameters specified when generating reports.

  4. There are no longer current and future indicators. Records are compared to the set accounting date to determine if a record is for a future period.

  5. Records are designated as reported or not reported within the database, in order to differentiate what should be included in the next reporting cycle.

  6. There are no longer any summary records within the database. Summaries are computed based on the sum or net of individual records.

  7. All records are related to specific general ledger accounts. It is now possible to generate all the detail records associated with a general ledger account or a Summary Record of Assessment, etc.

Month-End Closing

  1. When all transactions for a particular accounting month have been input, including perfection and re-input of errors needing correction, several procedures must be followed to close out the month, generate reports, and set up the database for the new month's transactions. Due to the initiative set forth by the Secretary of the Treasury, these procedures must be started on the second workday after the close of the accounting month.

  2. If RRACS is unavailable on EOM processing day, contact CFO immediately. The CFO has the capability to pull the campus' SF 224, and fax them to the campus.

  3. If CARS is unavailable to transmit the SF 224, contact CFO immediately.

  4. It is a requirement to use the EOM check list that was provided to all the campuses. The check list must be signed by the Operation Manager before the transmission of the SF 224. See IRM 3.17.64, Accounting Control General Ledger Policies and Procedures.

  5. Perform the normal EOD procedures. If there is an imbalance on the daily trial balance, make necessary corrections and rerun EOD procedures. When all corrections have been made, and a balanced daily trial balance has been produced, the database is ready to run month-end reports.

  6. The Field Office Inventory Detail Inventory Report can be generated every month. Verification by the field is required semi-annually. For the months of March and September, prepare a two-way memo to each area requesting confirmation from them.

  7. Month-ending September will require that the fiscal year-end reports are selected from the Fiscal Year menu, after month-end reports have been generated and validated.

  8. After all reports are generated, the DBA must change the accounting period, and default assessment date for the new accounting month.

  9. The system will again be backed up during normal EOD procedures at ECC-MTB.

  10. One copy of each report will be generated. Upon completion, each report must be reviewed for accuracy. If there are any problems, the DBA must initiate corrective action, and regenerate a corrected report.

Month-End Reports
  1. One copy of each report will be generated. Upon completion, each report must be reviewed for accuracy. If there are any problems, the DBA must initiate corrective action, and regenerate a corrected report.

  2. If there are any pen and ink changes made to Section I of SF 224, fax a copy to the revenue reconciliation analyst at (202) 803–9691 no later than the 4th workday of the new month.

  3. After SF 224 is transmitted on CARS, and sent the total dollar amount reported in Section I for appropriation fund 20X5080.1 via email to:

    1. PrincipalAccountingTeam@bpd.treas.gov

    2. frt@bpd.treas.gov

    The email must be sent no later than COB on the second work day of the new month, and contain:

    1. Campus name.

    2. ALC.

    3. Accounting period ending.

    4. Total dollar amount reported on SF 224 in Section I for Appropriation Fund 20X5080.1 (must report zero dollars).

Fiscal Year-End Processing

  1. Fiscal year-end reports must be requested immediately after verifying September month-end reports.

  2. Reports are generated from the reports main menu, and the fiscal year-end reports sub-menu. All reports can be requested at once by selecting the All option, or individual reports may be run by selecting their individual titles. The All option will zero out the nominal accounts, create a journal 199, and produce FY Form 2162, and cum trial balance. The MTrial must be verified to assure that all nominal accounts are zero, and that the real accounts have been rolled over correctly.

  3. All nominal account balances are closed out to General Ledger Account 9999.

Redesign Revenue Accounting Control System (RRACS) Security Accreditation and Authorization

  1. The Campus Technician has:

    1. Update capabilities to the RRACS database.

    2. Access to selected SERVER programs.

    3. Access to his assigned Campus.

    4. Campuses have access to SPC Reports Menu.

  2. The Campus Database Administrator (DBA) has:

    1. Update capabilities to the RRACS database.

    2. Access to all SERVER programs.

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

    4. Access to his assigned Campus.

    5. Update capabilities in the Account Period between the 1st and 15th of a month, and only for his assigned Campus.

    6. Access only to the SPC Reports Menu.

  3. The Submission Processing Headquarters Analyst has:

    1. Read Only access to the RRACS database.

    2. Access to SERVER programs that do not update the RRACS database.

    3. Access to all Service Centers.

    4. Access to both SPC and HQ Reports Menu.

General Ledger Chart of Accounts

  1. The General Ledger Chart of Accounts is arranged by the below accounting classification:

    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.

  2. The numbers and titles of the General Ledger accounts in RRACS are in Exhibit 3.17.63-7, General Ledger Chart of Accounts.

Account Series 1000, Accounts Receivable

  1. This account series is generally taxpayer accounts which contain an outstanding balance of monies due and payable to the U.S. Government. The majority of the accounts receivable are the results of tax assessments against the various tax classes. However, dishonored checks, account transfers, and other receivables are included in this series.

Account 1400, Tax Accounts Transferred Out (Real Account, DR Normal Balance)
  1. This receivable account will be used to record and control amounts on NMF accounts while in the process of manual transfer to other campuses. NMF account amounts will be posted to this account when Form 514B is prepared. Amounts will be closed from the account upon receipt of the receiving campus' acknowledgement of account transfer on Form 514B, Part 2.

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

Account 1401, Accrued Interest on Taxes Receivable (Real Account, DR Normal Balance)
  1. This receivable account will be used for accrued interest on taxes receivable due from taxpayers for which IRS can support the existence of a receivable either through taxpayer agreement or through court rulings in favor of the IRS.

Account 1402, Accrued Penalty on Taxes Receivable (Real Account, DR Normal Balance)
  1. This receivable account will be used for accrued penalty on taxes receivable due from taxpayers for which IRS can support the existence of a receivable either through taxpayer agreement or through court rulings in favor of the IRS.

Account 1403, Unpaid Compliance Assessments (Real Account, DR Normal Balance)
  1. This receivable account will be used for unpaid assessments for which neither the taxpayer nor a court has affirmed that the taxpayer owes amounts to the IRS.

Account 1404, Accrued Interest on Compliance Assessments (Real Account, DR Normal Balance)
  1. This receivable account will be used for accrued interest on compliance assessments for which neither the taxpayer nor a court has affirmed that the taxpayer owes amounts to the IRS.

Account 1405, Accrued Penalty on Compliance Assessments (Real Account, DR Normal Balance)
  1. This receivable account will be used for accrued penalty on compliance assessments for which neither the taxpayer nor a court has affirmed that the taxpayer owes amounts to the IRS.

Account 1406, Unpaid Write-Off Assessments (Real Account, DR Normal Balance)
  1. This receivable account will be used for unpaid assessments for which IRS does not expect further collections due to factors such as taxpayer's bankruptcy, insolvency, or death.

Account 1407, Accrued Interest on Write-Off Assessments (Real Account, DR Normal Balance)
  1. This receivable account will be used for accrued interest on write-off assessments for which IRS does not expect further collections due to factors such as taxpayer's bankruptcy, insolvency, or death.

Account 1408, Accrued Penalty on Write-Off Assessments (Real Account, DR Normal Balance)
  1. This receivable account will be used for accrued penalty on write-off assessments for which IRS does not expect further collections due to factors such as taxpayer's bankruptcy, insolvency, or death.

Account 1409, Unpaid Memo Assessments (Real Account, DR Normal Balance)
  1. This receivable account will be used for unpaid assessments that should not be reported in any of the three unpaid assessment categories (Taxes Receivable, Compliance, or Write-Offs).

Account 1410, Accrued Interest on Memo Assessments (Real Account, DR Normal Balance)
  1. This receivable account will be used for accrued interest on memo assessments that should not be reported in any of the three unpaid assessment categories (Taxes Receivable, Compliance, and Write-Offs).

Account 1411, Accrued Penalty on Memo Assessments (Real Account, DR Normal Balance)
  1. This receivable account will be used for accrued penalty on memo assessments that should not be reported in any of the three unpaid assessment categories (Taxes Receivable, Compliance, and Write-Offs).

Account Series 2000, Receipt Accounts

  1. This series of accounts records the receipt of, and the accountability for, monies received for deposit into the Treasury. The accounts are broken down by type of receipt received, and represented by the TAS. The total of the receipt accounts represent the total monies received by the IRS for the current fiscal year.

Account 2110, Withholding Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0101)
  1. This receipt account represents monies collected in payment of withholding tax described in the IRC. Recorded are collections of cash, check, and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of SF 215-A. The Campus Director is personally accountable for these funds until deposits into the Treasury account are confirmed.

  2. The account may be decreased by SF 5515s, or by adjustments of monies between revenue receipts and other fund accounts.

  3. The account is maintained on a fiscal year basis.

Account 2120, Individual Income, Other Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0110)
  1. This receipt account represents monies collected in payment of individual income, other tax described in the IRC. Recorded are collections of cash, check, and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of SF 215-A. The Campus Director is personally accountable for these funds until deposits into the Treasury account are confirmed.

  2. The account may be decreased by adjustments of monies between revenue receipts and other fund accounts.

  3. The account is maintained on a fiscal year basis.

Account 2130, Corporation Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0111)
  1. This receipt account represents monies collected in payment of corporation tax described in the IRC. Recorded are collections of cash, check, and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of SF 215-A. The Campus Director is personally accountable for these funds until deposits into the Treasury account are confirmed.

  2. The account may be decreased by adjustments of monies between revenue receipts and other fund accounts.

  3. The account is maintained on a fiscal year basis.

Account 2140, Excise Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0152) (Kansas City Only)
  1. This receipt account represents monies collected in payment of excise tax described in the IRC. Recorded are collections of cash, check, and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of SF 215-A. The Campus Director is personally accountable for these funds until deposits into the Treasury account are confirmed.

  2. The account may be decreased by adjustments of monies between revenue receipts and other fund accounts.

  3. The account is maintained on a fiscal year basis.

Account 2150, Estate and Gift Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0153)
  1. This receipt account represents monies collected in payment of estate and gift tax described in the IRC. Recorded are collections of cash, check, and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of SF 215-A. The Campus Director is personally accountable for these funds until deposits into the Treasury account are confirmed.

  2. The account may be decreased by adjustments of monies between revenue receipts and other fund accounts.

  3. The account is maintained on a fiscal year basis.

Account 2170, CTA (Carriers and Transportation Act) Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0130)
  1. This receipt account represents monies collected in payment of carriers tax described in the IRC. Recorded are collections of cash, check, and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of SF 215-A. The Campus Director is personally accountable for these funds until deposits into the Treasury account are confirmed.

  2. The account may be decreased by adjustments of monies between revenue receipts and other fund accounts.

  3. The account is maintained on a fiscal year basis.

Account 2180, FUTA (Federal Unemployment Tax Act) Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0121)
  1. This receipt account represents monies collected in payment of federal unemployment tax described in the IRC. Recorded are collections of cash, check, and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of SF 215-A. The Campus Director is personally accountable for these funds until deposits into the Treasury account are confirmed.

  2. The account may be decreased by adjustments of monies between revenue receipts and other fund accounts.

  3. The account is maintained on a fiscal year basis.

Account 2210, Withholding Revenue Receipts, FTD (Nominal Account, DR Normal Balance) (TAS 20-0101) - Retired on January 1, 2011
  1. The FTD process ended on January 1, 2011. This is for information only.

  2. This receipt account records the revenue receipts collected and deposited by authorized depositories and FRBs, for FTDs. Amounts are recorded in this account upon classification of FTDs on the FRB day, or subsequent day, batch report.

  3. Adjustments from DT or DV may increase or decrease the balance of this account when monies are classified.

  4. This account is maintained on a fiscal year basis.

Account 2220, Individual Income Receipts, FTD (Nominal Account, DR Normal Balance) (TAS 20-0110) - Retired as of January 1, 2011
  1. The FTD process ended on January 1, 2011. This is for information only.

  2. This receipt account records the revenue receipts collected and deposited by authorized depositories and FRBs for FTDs. Amounts are recorded in this account upon classification of FTDs on the FRB day, or subsequent day, batch report.

  3. Adjustments from DT or DV may increase or decrease the balance of this account when monies are classified.

  4. This account is maintained on a fiscal year basis.

Account 2230, Corporation Revenue Receipts, FTD (Nominal Account, DR Normal Balance) (TAS 20-0111) - Retired as of January 1, 2011
  1. The FTD process ended on January 1, 2011. This is for information only.

  2. This receipt account records the revenue receipts collected and deposited by authorized depositories and FRBs for FTDs. Amounts are recorded in this account upon classification of FTDs on the FRB day, or subsequent day, batch report.

  3. Adjustments from DT or DV may increase or decrease the balance of this account when monies are classified.

  4. This account is maintained on a fiscal year basis.

Account 2240, Excise Revenue Receipts, FTD (Nominal Account, DR Normal Balance) (TAS 20-0152) - Retired as of January 1, 2011
  1. The FTD process ended on January 1, 2011. This is for information only.

  2. This receipt account records the revenue receipts collected and deposited by authorized depositories and FRBs for FTDs. Amounts are recorded in this account upon classification of FTDs on the FRB day, or subsequent day, batch report.

  3. Adjustments from DT or DV may increase or decrease the balance of this account when monies are classified.

  4. This account is maintained on a fiscal year basis.

Account 2270, CTA Revenue Receipts, FTD (Nominal Account, DR Normal Balance)
(TAS 20-0130) - Retired as of January 1, 2011
  1. The FTD process ended on January 1, 2011. This is for information only.

  2. This receipt account records the revenue receipts collected and deposited by authorized depositories and FRBs for FTDs. Amounts are recorded in this account upon classification of FTDs on the FRB day, or subsequent day, batch report.

  3. Adjustments from DT or DV may increase or decrease the balance of this account when monies are classified.

  4. This account is maintained on a fiscal year basis.

Account 2280, FUTA Revenue Receipts, FTD (Nominal Account, DR Normal Balance) (TAS 20-0121) - Retired as of January 1, 2011
  1. The FTD process ended on January 1, 2011. This is for information only.

  2. This receipt account records the revenue receipts collected and deposited by authorized depositories and FRBs for FTDs. Amounts are recorded in this account upon classification of FTDs on the FRB day, or subsequent day, batch report.

  3. Adjustments from DT or DV may increase or decrease the balance of this account when monies are classified.

  4. This account is maintained on a fiscal year basis.

Account 2305, Unclaimed Funds (Nominal Account, DR Normal Balance) (TAS 20X1807) (Austin Only)
  1. This receipt account is no longer being processed in the campus.

Account 2310, Treaty Country Receipts (Nominal Account, DR Normal Balance) (TAS 20-3220)
  1. Included in this receipt account are monies for treaty country receipts.

Account 2315, Arbitrage Receipt (Nominal Account, DR Normal Balance) (TAS 20-3220) (Ogden Only)
  1. Included in this receipt account are monies for arbitrage receipts, Form 8038.

Account 2320, Miscellaneous Receipts (Nominal Account, DR Normal) (TAS 20-3220)
  1. This receipt account represents monies collected and placed in the Treasury general fund accounts. Collections may be cash, check, or money order applicable to this general fund account. Receipts are recorded in this account upon preparation of SF 215-A. The Campus Director is personally accountable for these funds until deposits into the Treasury account are confirmed.

  2. Included in this account are monies for duplication of EOMF documents and miscellaneous receipts which are not assessed or claimed.

  3. Passive Foreign Investment Company (PFIC) payments are also recorded in this account (Ogden only).

  4. Also included in this account are FBAR payments processed at ECC-MTB via PCC to (Cincinnati ALC only).

  5. This account can be reduced only through adjustment between the funds or revenue receipt accounts as all SF 5515s are normally applied to the revenue receipts withholding class.

  6. Account is maintained on a fiscal year basis.

Account 2325, Miscellaneous Forfeiture Receipt (Nominal Account, DR Normal Balance) (TAS 20-1099)
  1. Included in this receipt account are monies for miscellaneous forfeiture receipt.

Account 2330, EP/EO User Fees (Nominal Account, DR Normal Balance) (TAS 202411) (Cincinnati Only)
  1. This receipt account represents monies collected and placed in the Treasury general fund accounts. Collections may be cash, check, or money order applicable to this general fund account. Receipts are recorded in this account upon preparation of SF 215-A. The Campus Director is personally accountable for these funds until deposits into the Treasury account is confirmed. Deposits received for this account in sites other than Cincinnati should be transferred via Form 2158 to Cincinnati.

  2. This account can be reduced only through adjustment between the funds or revenue receipt accounts as all SF 5515s are normally applied to the revenue receipts withholding class.

  3. Account is maintained on a fiscal year basis.

Account 2335, Miscellaneous User Fee (Nominal Account, DR Normal Balance)
(TAS 20X5432.5) (Cincinnati & Ogden Only)
  1. Included in this receipt account are monies for the EO user fee increase and the Form 990 CD user fee. The EO user fee increase is processed in Cincinnati. The Form 990 CD user fee is processed in Ogden.

Account 2340, Photocopy Fees (Nominal Account, DR Normal Balance) (TAS 20X6877)
  1. This receipt account represents monies collected and placed in the Treasury general fund accounts. Collections may be cash, check, or money order applicable to this general fund account. Receipts are recorded in this account upon preparation of SF 215-A. The Campus Director is personally accountable for these funds until deposits into the Treasury account is confirmed.

  2. This account can be reduced only through adjustment between the funds or revenue receipt accounts as all SF 5515s are normally applied to the revenue receipts withholding class.

  3. As of October 1, 2011 Fiscal Service has requested TAS 20X5432.7 in lieu of TAS 20X6877 be used for photocopy fees.

  4. The service centers will process photocopy fees as usual at the end of each month.

  5. On the 2nd workday after all service centers have transmitted their SF 224, CFO will re-class the photocopy fees from 20X6877 to 20X5432.7.

  6. Account is maintained on a fiscal year basis.

Account 2345, Presidential Election Campaign (Nominal Account, DR Normal Balance) (TAS 20X5081.1)
  1. Included in this receipt account are monies for the presidential election campaign that are received as cash, check, or money order.

Account 2350, Public Debt (Nominal Account, DR Normal Balance) (TAS 20X5080.1)
  1. This receipt account represents monies collected and placed in the Treasury general fund accounts. Collections may be cash, check, or money order applicable to this general fund account. Receipts are recorded in this account upon preparation of SF 215-A. The Campus Director is personally accountable for these funds until deposits to the Treasury account are confirmed.

  2. Included in this account are monies for voluntary contribution to reduce the national debt.

  3. This account can be reduced only through adjustment between the funds or revenue receipt accounts as all SF 5515s are normally applied to the revenue receipts withholding class.

  4. Monthly, after transmitting the SF 224 to CARS, email the Bureau of Public Debt the total dollar amount reported on SF 224 in Section I for TAS 20X5080.1. Include campus name, ALC, account period ending, and the total dollar amount. If there is a zero money amount, report zero dollars. The email address is: PrincipalAccountingTeam@bpd.treas.gov and frt@bpd.treas.gov.

  5. The account is maintained on a fiscal year basis.

Account 2355, Federal Court Ordered Restitution (Nominal Account, DR Normal Balance) (TAS 20-3220) (Kansas City only)
  1. This receipt account represents monies collected for court-ordered restitution of fines, penalties and court costs. This also includes court-ordered restitution in excess of assessable amount. These payments should be received with information identifying into which category they fall.

  2. All payments will be journalized and transferred with the supporting documentation to the Atlanta RACS/Excess Collection Team 101.

Account 2360, Conscience Funds (Nominal Account, DR Normal Balance) (TAS 20-1210)
  1. This receipt account represents monies collected and placed in the Treasury general fund accounts. Collections may be cash, check, or money order applicable to this general fund account. Receipts are recorded in this account upon preparation of SF 215-A. The Campus Director is personally accountable for these funds until the Treasury account deposits are confirmed.

    1. A letter or note is enclosed indicating the remittance is to ease the taxpayer's conscience. A majority of these payments are anonymous.

    2. A letter or note with no signature and no indication that the remittance is for the Conscience Fund, and there is insufficient information on the remittance or envelope to identity the taxpayer.

    3. Miscellaneous receipts not attributable to fees or assessed tax, penalty and interest.

  2. This account can be reduced only through adjustment between the Funds or revenue receipt accounts as all SF 5515s are normally applied to the revenue receipts withholding class.

  3. Account is maintained on a fiscal year basis.

Account 2365, LIFO Payments (Nominal Account, DR Normal Balance) (TAS 20-3220) (Cincinnati Only)
  1. This receipt account represents settlement payments received from taxpayers that have applied for relief under Revenue Procedure 9744.

Account 2370, Mortgage Subsidy Bond Receipts (Nominal Account, DR Normal Balance) (TAS 20-3220)
  1. Included in this receipt account are monies for mortgage subsidy bond receipts.

Account 2380, Original Installment Agreement (Nominal Account, DR Normal Balance) (TAS 20X5432.1)
  1. This receipt account will record the monies collected and placed in the Treasury general fund accounts for user fees that are designated for a new installment agreement request. This fee will be charged to all taxpayers requesting an installment agreement for the purpose of paying their delinquent taxes. Collections may be cash, check, or money order applicable to this general fund account.

  2. Receipts are recorded in this account upon preparation of SF 215-A and Form 2221, or the lockbox equivalent. The Campus Director is personally accountable for these funds until deposit into the Treasury account is confirmed.

  3. Deposits must have a Form 2221 attached. The original Form 2221 is forwarded to collection via Form 3210. A copy of the Form 2221 is maintained in accounting.

  4. This account can be reduced only through adjustment between the funds or revenue receipt accounts as all SF 5515s are normally applied to the revenue receipts withholding class.

  5. Account is maintained on a fiscal year basis.

Account 2385, Reinstated Installment Agreement (Nominal Account, DR Normal Balance) (TAS 20X5432.3)
  1. This receipt account will record the monies collected and placed in the Treasury general fund accounts for user fees that are designated for a reinstated installment agreement. This fee will be charged to all taxpayers requesting to reinstate an installment agreement for the purpose of paying their delinquent taxes. Collections may be cash, check, or money order applicable to this general fund account. Receipts are recorded in this account upon preparation of Form 215-A and Form 2221 (or the lockbox equivalent).

  2. The Campus Director is personally accountable for these funds until deposit into the Treasury account is confirmed.

  3. Deposits must have a Form 2221 attached. The original Form 2221 is forwarded to collection via Form 3210. A copy of the Form 2221 is maintained in accounting.

  4. This account can be reduced only through adjustment between the funds or revenue receipt accounts as all SF 5515s are normally applied to the revenue receipts withholding class.

  5. Account is maintained on a fiscal year basis.

Account 4710, OIC User Fee (Real Account, CR Normal Balance) (TAS 20X5432.4) (Brookhaven, Cincinnati, & Memphis Only)
  1. The Tax Increase Prevention and Reconciliation Act (TIPRA) of 2005 amended IRC Section 7122 to require a 20% deposit (or the first payment in the case of installment offers), in addition to the $150 user fee, when an offer is requested. This legislation also gives the taxpayers full credit on their tax module for all user fees paid. It was implemented July 24, 2006.

  2. IRS does not have a process in place to post money to the user fee account and give taxpayers credit on their tax module for the amount of the user fee that was paid. In order to assure that taxpayers received credit for the payment of the user fee against the offer amount, user fee payments were posted to Account 4710, which is a suspense account that holds payments while offers are being considered, and subsequently moved to Account 2120 and the taxpayer's record, when the offer was considered processable. (Prior to TIPRA enactment, a deposit was not required and could be refunded if the offer was not accepted. Therefore, deposits to Account 4710 were not transferred until offers were accepted. Under TIPRA, deposits are required and are not refundable, so the deposits recorded to Account 4710 are moved to the taxpayer's account once determined to be processable.)

  3. After an initial adjustment transfer was made in January 2007, adjustments are now made on a monthly basis.

  4. The following manual procedures should be adhered to when the automatic journalization of these adjustments abend/aborts.

    1. If the 170 Journal is confirmed, perform a DBA reversal on the deposit confirmation attached to the 170 journal in question.

    2. Perform a DBA reversal on the 170 journal in question.

    3. Re-post the 170 journal as a 210 journal.

    4. Confirm all deposit tickets on the reversed deposit confirmation journal.

Account 2410, Refund Repay Principal (Nominal Account, DR/CR Normal Balance) (TAS 20X0903)
  1. This receipt account will record the monies received by the IRS in repayment of amounts erroneously or improperly disbursed from one of the disbursing appropriation accounts. Receipts are recorded in the account upon preparation of SF 215-A. The Campus Director is personally accountable for all receipts until deposit into the Treasury account is confirmed.

  2. Amounts in this account may be adjusted by reclassification of monies from any of the other receipt accounts. Reclassification between separate disbursing appropriations contained in this account may also be made.

  3. Reductions to this account are made only through reclassification as all dishonored checks are originally recorded as revenue receipts.

  4. Account 2420 is maintained on a fiscal year basis.

Account 2420, Refund Repay Interest (Nominal Account, DR/CR Normal Balance) (TAS 20X0904)
  1. This receipt account will record the monies received by the IRS in repayment of amounts erroneously or improperly disbursed from one of the disbursing appropriation accounts. Receipts are recorded in the account upon preparation of SF 215-A. The Campus Director is personally accountable for all receipts until deposit into the Treasury account is confirmed.

  2. Amounts in this account may be adjusted by reclassification of monies from any of the other receipt accounts. Reclassification between separate disbursing appropriations contained in this account may also be made.

  3. Reductions to this account are made only through reclassification as all dishonored checks are originally recorded as revenue receipts.

  4. Account 2420 is maintained on a fiscal year basis.

Account 2600, Oil Spill Receipts (Nominal Account, DR Normal Balance) (TAS 20X8185) (Austin Only)
  1. Public Law 95-372, Outer Continental Shelf Lands Act Amendments, passed by Congress on September 18, 1978, established an Oil Spill Pollution Fund. This receipt account was used to record amounts deposited to that fund. Although Public Law 95-372 was repealed on August 18, 1990, the instructions regarding oil spill fees will remain in the IRM, since activity still exists in these accounts due to refunds.

  2. Included in this account are monies for fee, penalties and fines.

  3. This account may be decreased only through disbursements.

  4. Account is maintained on a fiscal year basis.

Account 2900, Child Support Receipts (Nominal Account, DR Normal Balance) (TAS 75X6288)
  1. IRC 6305, as amended, authorizes IRS collection of child support payments which have been ordered by state courts, but have fallen into arrears. When certified by the HHS, the arrearage will be treated as taxes collectible. Any such collections will be assessed and deposited as excise tax and then reclassified from excise tax to the Child Support Collections Account 2900.

  2. After the close of each month, Form 5461s will be prepared. The total amount of Account 2900 must equal the net total (collections less refunds) shown on the recap memo prepared and sent to the Social Security Administration.

  3. There is no external subsidiary record maintained.

Account 2910, IPACR Receipts (Nominal Account, DR Normal Balance) (TAS 20F3844, formerly TAS 20F3885.11)
  1. All IPAC except DOJ IPAC receipts will be reflected in Account 2910.

  2. IPAC amount will be reported on the SF 224 under this TAS.

  3. On the application window, reclassification is necessary from Account 2910 to the account series 21XX, 23XX, 24XX and 7002.

Account 2915, DOJ Receipts (Nominal Account, DR Normal Balance) (TAS 20F3844) (Kansas City Only)
  1. All DOJ IPAC receipts are reflected in Account 2915.

  2. IPAC amount is reported on the SF 224 under this TAS 20F3844.

  3. On the application window, reclassification is necessary from Account 2915 to the account series 21XX, 23XX, 24XX and 7002.

  4. Due to a two-year statute, Fiscal Service has determined that TAS 20F3885.11 is not the proper TAS to hold the DOJ transactions. Report the receipts under TAS 20F3844 to track these transactions separately.

Account Series 3000, Inventory Accounts

  1. This series of accounts is designed to record for inventory purposes items held in control of the IRS for administrative use in securing the payment of a tax debt or liability.

  2. A corresponding liability account for items held in these asset accounts will be maintained in the liability series of accounts. Items in these accounts may be removed and returned to the owner, upon satisfaction of the tax debt, or converted to cash and used to satisfy tax debts. In either case, these inventory items must be removed from the inventory accounts.

Account 3200, Collateral Held (Real Account, DR Normal Balance) (Ogden Only)
  1. This inventory account will be used to record the fair-market value of collateral securities deposited with technical services to secure payment of taxes, in accordance with the terms of a collateral agreement executed by the taxpayer.

  2. The balance in this account represents the total value of all such collateral securities not released, seized, or transferred to other offices. Account 3200 will be supported by subsidiary records identifying each taxpayer concerned, the collateral held, its recorded fair-market value, and the other information pertinent to the agreement and disposition of the securities.

  3. Receive from Collection, Form 2276. Property held for safekeeping will be labeled as such by Collection in item 7(d) on Form 2276. Safekeeping is defined as collateral security in which the Service does not possess a unilateral right of disposal upon default under an agreement, and should not reflect any value. RRACS will journal Form 2276 marked "Safekeeping" , as a means of recording Doc-IDs for area office control (Miscellaneous Deposit Detail Report).

  4. Collateral deposits will be held in the area offices. Monthly, RRACS will generate reports to the areas reporting amounts under accounting control. Field offices will verify these reports with the collateral deposits on file in the field office.

Account 3300, Seized Property (Real Account, DR Normal Balance) (Ogden Only)
  1. This inventory account will be used to record the estimated value of real property and personal property seized by Collection for the payment of taxes. The balance in this account at the end of each month represents the total estimated value of all such seized property, still in the custody of Collection at the close of the month. Account 3300 will be supported by subsidiary records in the field office covering the detail of each seizure.

  2. Reports showing total item count and total money value will be forwarded monthly to the field office. Detailed reports showing each individual item under accounting control will be forwarded upon request.

Account Series 4000, Liability Accounts

  1. This series of accounts records the Service's liability for the various suspense files, inventory files, and pre-payment amounts. Credits in these accounts are normally in process for application to a tax liability. This includes pre-payments such as estimated tax, for which no tax assessment has yet been made, but a tax liability is anticipated.

Account 4117, Accrued Interest on Taxes Receivable
  1. This liability real account is used to record accrued interest on taxes receivable due from taxpayers for which IRS can support the existence of a receivable either through taxpayer agreement or through court rulings in favor of the IRS.

Account 4118, Accrued Penalty on Taxes Receivable
  1. This liability real account is used to record accrued penalty on taxes receivable due from taxpayers for which IRS can support the existence of a receivable either through taxpayer agreement or through court rulings in favor of the IRS.

Account 4121, Unpaid Compliance Assessments
  1. This liability real account is used to record unpaid assessments for which neither the taxpayer nor a court has affirmed that the taxpayer owes amounts to the IRS.

Account 4122, Accrued Interest on Compliance Assessments
  1. This liability real account is used to record accrued interest on compliance assessments for which neither the taxpayer nor a court has affirmed that the taxpayer owes amounts to the IRS.

Account 4123, Accrued Penalty on Compliance Assessments
  1. This liability real account will be used to record accrued penalty on compliance assessments for which neither the taxpayer nor a court has affirmed that the taxpayer owes amounts to the IRS.

Account 4126, Unpaid Write-Off Assessments
  1. This liability real account will be used to record unpaid assessments for which IRS does not expect further collections due to factors such as taxpayer's bankruptcy, insolvency, or death.

Account 4127, Accrued Interest on Write-Off Assessments
  1. This liability real account will be used to record accrued interest on write-off assessments for which IRS does not expect further collections due to factors such as bankruptcy, insolvency, or death.

Account 4128, Accrued Penalty on Write-Off Assessments
  1. This liability real account will be used to record accrued penalty on write-off assessments for which IRS does not expect further collections due to factors such as taxpayer's bankruptcy, insolvency, or death.

Account 4131, Unpaid Memo Assessments
  1. This liability real account will be used to record unpaid assessments that should not be reported in any of the three unpaid assessment categories (Memo, Taxes Receivable, Compliance, and Write-Offs).

Account 4132, Accrued Interest on Memo Assessments
  1. This liability real account will be used to record accrued interest on memo assessments that should not be reported in any of the three unpaid assessment categories (Memo, Taxes Receivable, Compliance, and Write-Offs).

Account 4122, Accrued Penalty on Memo Assessments
  1. This liability real account will be used to record accrued penalty on memo assessments that should not be reported in any of the three unpaid assessment categories (Memo, Taxes Receivable, Compliance, and Write-Offs).

Account 4300, Unapplied FTD Transactions SCCF (Real Account, DR/CR Normal Balance) (Austin, Cincinnati, Kansas City and Ogden Only) - Retired as of January 1, 2011
  1. The FTD process ended on January 1, 2011. This is for information only.

  2. This liability real account will be used to record and control transmittals received by the campus from authorized depositories and FRBs, for processing as pre-journalized debit and credit inputs. Items will be cleared from this account upon receipt of the TEP Good Tape Release list. Pre-journalized debit and credit inputs recorded in this account will include:

    1. Pre-journalized debits -The SCCF Posting Summary journal totals when the figure is a negative amount, and net amount of the daily Good Tape Release list.

    2. Pre-journalized credits - The Control Record List (CRL) journal totals when the figure is a positive amount.

  3. External subsidiary record is the FTD SCCF.

Account 4625, Insolvency Suspense (Real Account, CR Normal Balance) (TAS 20F3820)
  1. This liability real account is used to hold and control amounts received from court trustees for making payments before classification. These payments will be recorded and controlled by document number as unclassified receipts (Account 7009).

  2. Once the Insolvency Unit has entered the data to AIS, which creates a posting document, R&C will post the credit to the taxpayer's account via IDRS.

  3. RRACS will receive Form 3244 using the AORR journal sheet to remove the money from Account 4625, classify to the correct tax class, and apply to an outstanding tax liability or refund to the taxpayer, when amount is in excess of tax liability.

  4. When a payment is not processable, the Insolvency Unit will send documentation to move this money to the unidentified account to be refunded.

  5. This account is supported by individual records in RRACS. Application must not exceed the credit available in the individual record. The external subsidiary file is the copy of the check with the case number.

Account 4626, PFIC Receipts (Real Account, CR Normal Balance)
  1. This liability real account is used to hold and control amounts received from taxpayers making a PFIC payment.

  2. When the election is accepted, the Large Business and International unit will send a memo and completed Form 8758 to accounting for the case to be moved from suspense to Account 6800.

  3. When an election is rejected, the unit will send a memo and completed Form 3753 to accounting for the funds to be refunded to the electing taxpayer and the case removed from suspense.

Account 4701, Liability for Cover over Northern Mariana Islands (NMI) (Real Account, CR Normal Balance)
(TAS 20X6737) (Ogden Only)
  1. This liability real account is used to hold and control funds collected for the U.S. territory of the Northern Mariana Islands. The balance in this account represents the monies refundable to the Northern Mariana Islands.

  2. Disbursements will be made from this account for cover over withholding.

Account 4702, Liability for Cover over US Virgin Islands (VI) (Real Account, CR Normal Balance) (TAS 20X6738) (Ogden and Austin Only)
  1. This liability real account is used to hold and control funds collected for the U.S. territory of the Virgin Islands. The balance in this account represents the monies refundable to the Virgin Islands.

  2. Disbursements will be made from this account for cover over withholding.

Account 4703, Liability for Cover over Guam (Real Account, CR Normal Balance)
(TAS 20X6740) (Ogden Only)
  1. This liability real account is used to hold and control funds collected for the U.S. territory of Guam. The balance in this account represents the monies refundable to Guam.

  2. Disbursements will be made from this account for cover over withholding.

Account 4704, Liability for Cover over Samoa (Real Account, CR Normal Balance)
(TAS 20X6741) (Ogden Only)
  1. This liability real account is used to hold and control funds collected for the U.S. territory of Samoa. The balance in this account represents the monies refundable to Samoa.

  2. Disbursements will be made from this account for cover over withholding.

Account 4710, Offers in Compromise (Real Account, CR Normal Balance) (TAS 20X6879) (Cincinnati Only)
  1. This liability real account is used to hold and control amounts received with OICs while the offer is being processed.

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

  3. This account is supported by individual records within the database. Application (each individual record must have a Doc-ID), refund, or transfer must not exceed the credit available in the individual record. The external subsidiary record is the Form 2515 or Form 4710-CG.

Account 4720, Sales of Seized Property (Real Account, CR Normal Balance) (Ogden Only)
  1. This liability real account is used to hold and control amounts received as proceeds from the sales of seized property until proper distribution documents are completed by Collection.

  2. Deposit fund monies may be reclassified to revenue receipts and applied to an outstanding tax liability, refunded to taxpayer when amount is in excess of tax liability, or transferred to another campus on Form 2158. Transfers of deposit fund amounts will be reclassified by the receiving campus.

  3. This account is supported by individual records in RRACS. Application, refund, or transfer must not exceed the credit available in the individual record. The external subsidiary file is the deposit fund record, Form 1983.

Account 4730, Miscellaneous Deposit Funds (Real Account, CR Normal Balance)
  1. This liability real account is used to hold and control miscellaneous deposit fund amounts. Included in this account will be amounts requested held by Criminal Investigation when related to an on-going investigation, and other specific transactions authorized by NHQ.

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

  3. This account is supported by individual records in RRACS. Application, refund, or transfer must not exceed the credits available in the individual records. The external subsidiary file is Form 2236.

Account 4750, Anti-Drug Special Fund Liability (Real Account, CR Normal Balance)
(TAS 20X5099.1 for deposits) (TAS 20X5099 for disbursements)
  1. This liability real account is used to hold and control deposits and reclassifications to the Anti-Drug Special Fund. The balance in this account will represent the monies refundable to the state and local law enforcement agencies.

  2. Amounts in this account will be reclassified from the revenue receipt or deposit fund accounts, as directed by memo from Exam, which monitors and controls applicable cases.

  3. Disbursement from this account for claims submitted by state and local law enforcement agencies will be on SF 1166, approved by Exam.

  4. Amounts not used as reimbursement for claims made by state and local law enforcement agencies will be reclassified from this special fund account back into the revenue receipt or deposit fund accounts, as directed by memo from Exam.

Account 4755, Liability for Informant Rewards (Real Account, CR Normal Balance)
(TAS 20X5433.1) (Ogden Only)
  1. Public Law 104-168, Taxpayer Bill of Rights 2, authorized the payment of Informant Claim Rewards to individuals whose information results in the detection of underpayment and fraud. This account is used to record the liability in anticipation of a subsequent issuance of a reward.

  2. If an Informant Claims Examination (ICE) administrative payment is returned, accounting will package all paperwork together and return it to the ICE area with Form 3210. Accounting should include the statement 'Administrative Payment Returned' on the transmittal doc.

  3. Within 5 business days, ICE will return either the package, with a newly completed Form 3753 with the new address, or a Form 3210 giving the history of the attempts for obtaining a new address, and the statement 'No new address located; please remove from RRACS report'.

  4. Accounting will then either journalize the new Form 3753, or reverse all data including the refund transaction from RRACS.

Account 4765, EFTPS/FPLP Miscellaneous Suspense (Real Account, DR/CR Normal Balance) (Ogden Only)
  1. This liability real account is used to hold and control special fund amounts that have been received electronically.

  2. The following EFTPS items can be included in Account 4765:

    1. Payments for non-revenue accounts, such as user fees, conscience fund, and public debt.

    2. Payments received with an invalid tax type. These are reclassified when the tax type is corrected.

    3. Payments or reversals determined to be unidentified by the EFTPS financial agent. The financial agent must send an offsetting transaction.

    4. Batches that are rejected by the EFTPS load and validate program. The amount will be reclassified when the financial agent submits a processable batch.

Account 4801, Approved Vouchers Payable Principal (Real Account, CR Normal Balance)
  1. This liability real account is used to record and control the principal amount (20X0903) of refund schedules approved by the certifying officer, and awaiting payment by the disbursing office.

  2. Refund check schedules will remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules will be cleared from this account to the proper appropriation account.

Account 4802, Approved Vouchers Payable Interest (Real Account, CR Normal Balance)
  1. This liability real account is used to record and control the interest amount (20X0904) of refund schedules approved by the certifying officer, and awaiting payment by the disbursing office.

  2. Refund check schedules will remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules will be cleared from this account to the proper appropriation account.

Account 4803, Approved Vouchers Payable Deposit Fund (Real Account, CR Normal Balance)
  1. This liability real account is used to record and control the deposit fund amount (20X6879) of refund schedules approved by the certifying officer, and awaiting payment by the disbursing office.

  2. Refund check schedules will remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules will be cleared from this account to the proper appropriation account.

Account 4804, Approved Vouchers Payable Anti-Drug Fund (Real Account, CR Normal Balance)
  1. This liability real account is used to record and control the Anti-Drug Fund amount (20X5099) of refund schedules approved by the certifying officer, and awaiting payment by the disbursing office.

  2. Refund check schedules will remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules will be cleared from this account to the proper appropriation account.

Account 4805, Approved Vouchers Payable Oil Spill Fund (Real Account, CR Normal Balance)
  1. This liability real account is used to record and control the Oil Spill Fund amount (20X8185) of refund schedules approved by the certifying officer, and awaiting payment by the disbursing office.

  2. Refund check schedules will remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules will be cleared from this account to the proper appropriation account.

Account 4806, Approved Vouchers Payable Miscellaneous Revenue (Real Account, CR Normal Balance)
  1. This liability real account is used to record and control the miscellaneous and PFIC revenue amount (20X1807) of refund schedules approved by the certifying officer, and awaiting payment by the disbursing office.

  2. Refund check schedules will remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules will be cleared from this account to the proper appropriation account.

Account 4808, Approved Vouchers Payable Informant Rewards (Real Account, CR Normal Balance) (TAS 20X5433)
  1. Public Law 104-168, Taxpayer Bill of Rights 2, authorized the payment of Informant Claim Rewards to individuals whose information results in the detection of underpayment and fraud. This liability account is used to record informant reward disbursements.

Account 4810, Liability for Budget Clearing Account Increases/Decreases (Real Account, DR/CR Normal Balance)
  1. This account is used to record and control individual refund and disbursement items rejected by Treasury and placed in Budget Clearing Account 20F3880.09, when these items result in an increase or decrease in total repayment receipts.

  2. Any refund/disbursement item will be journalized into, and immediately out of, this account.

Account 4811, Approved Vouchers Payable NMI (Real Account, CR Normal Balance)
(TAS 20X6737) (Ogden Only)
  1. This liability real account is used to record and control the federal withholding tax refund schedules for Northern Mariana Islands approved by the certifying officer, and awaiting payment by the disbursing office.

  2. Refund check schedules will remain in this account while awaiting confirmation from the disbursing office that the refund has been issued. These refunds will be processed as wire transfer payments since they will be over one million dollars. Upon receipt of confirmed SF 1166, or SPS, schedules will be cleared from this account to the proper appropriation account.

Account 4812, Approved Vouchers Payable VI (Real Account, CR Normal Balance)
(TAS 20X6738) (Austin & Ogden Only)
  1. This liability real account is used to record and control the federal withholding tax refund schedules for the Virgin Islands approved by the certifying officer, and awaiting payment by the disbursing office.

  2. Refund check schedules will remain in this account while awaiting confirmation from the disbursing office that the refund has been issued. These refunds will be processed as wire transfer payments since they will be over one million dollars. Upon receipt of confirmed SF 1166 or SPS, schedules will be cleared from this account to the proper appropriation account.

Account 4813, Approved Vouchers Payable Guam (Real Account, CR Normal Balance)
(TAS 20X6740) (Ogden Only)
  1. This liability real account is used to record and control the federal withholding tax refund schedules for Guam approved by the certifying officer, and awaiting payment by the disbursing office.

  2. Refund Check schedules will remain in this account while awaiting confirmation from the disbursing office that the refund has been issued. These refunds will be processed as wire transfer payments since they will be over one million dollars. Upon receipt of confirmed SF 1166, or SPS, schedules will be cleared from this account to the proper appropriation account.

Account 4814, Approved Vouchers Payable Samoa (Real Account, CR Normal Balance)
(TAS 20X6741) (Ogden Only)
  1. This liability real account is used to record and control the federal withholding tax refund schedules for Samoa approved by the certifying officer, and awaiting payment by the disbursing office.

  2. Refund check schedules will remain in this account while awaiting confirmation from the disbursing office that the refund has been issued. These refunds will be processed as wire transfer payments since they will be over one million dollars. Upon receipt of confirmed SF 1166, or SPS, schedules will be cleared from this account to the proper appropriation account.

Account 4815, Approved Vouchers Payable Miscellaneous User Fee (Real Account, CR Normal Balance)
  1. This liability real account will be used to record and control the miscellaneous user fee amount of refund schedules approved by the certifying officer, and awaiting payment by the disbursing office.

  2. Refund check schedules will remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules will be cleared from this account to the proper appropriation account.

Account 4816, Approved Vouchers Payable Photocopy Fee (Real Account, CR Normal Balance) (TAS 20X6877)
  1. This liability real account will be used to record and control the photocopy fee amount of refund schedules approved by the certifying officer, and awaiting payment by the disbursing office.

  2. Refund check schedules will remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules will be cleared from this account to the proper appropriation account.

Account 4817, Approved Vouchers Payable Original Installment Agreement User Fee (Real Account, CR Normal Balance) (TAS 20X5432.1)
  1. This liability real account will be used to record and control the original installment agreement user fee amount of refund schedules approved by the certifying officer, and awaiting payment by the disbursing office.

  2. Refund check schedules will remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules will be cleared from this account to the proper appropriation account.

Account 4818, Approved Vouchers Payable Reinstated Installment Agreement User Fee (Real Account, CR Normal Balance) (TAS 20X5432.3)
  1. This liability real account will be used to record and control reinstated installment agreement user fee amount of refund schedules approved by the certifying officer, and awaiting payment by the disbursing office.

  2. Refund check schedules will remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules will be cleared from this account to the proper appropriation account.

Account 4819, Approved Vouchers Payable OIC User Fee (Real Account, CR Normal Balance) (TAS 20X5432.4)
  1. This liability real account will be used to record and control OIC user fee amount of refund schedules approved by the certifying officer, and awaiting payment by the disbursing office

  2. Refund check schedules will remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules will be cleared from this account to the proper appropriation account.

Account 4820, Approved Vouchers Payable Reserved (Real Account, CR Normal Balance)
  1. Reserved for future use.

Account 4821, Approved Vouchers Payable Reserved (Real Account, CR Normal Balance)
  1. Reserved for future use.

Account 4960, Unconfirmed FTDs (Real Account, DR/CR Normal Balance) (TAS 20F3820) (Austin, Cincinnati, Kansas City, and Ogden Only) - Retired on January 1, 2011
  1. The FTD process ended on January 1, 2011. This is for information only.

  2. The net totals of this liability account will represent the total credits and debits input to the FTD system for which no confirmed DT or DV has been received.

  3. No external subsidiary record is maintained.

Account 4980, Liability for Inventory Account (Real Account, CR Normal Balance) (Ogden Only)
  1. This liability real account is used to record the liability for collateral assets held by the cashier to secure payment of taxes under collateral agreements executed by taxpayers.

  2. The account is used to record the liability for the estimated value of real and personal property seized by Collection for the payment of taxes.

  3. This account is the liability account for each of the inventory accounts contained in the 3000 series of accounts.

  4. No external subsidiary record is used.

Account 4985, IPACR Suspense (Real Account, CR Normal Balance)
  1. This account is used to record and control IPACR receipts prior to research for proper application.

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

Account Series 5000, Disbursement Accounts

  1. This series of accounts contains the various disbursing accounts within the general ledger file. Disbursing accounts record monies disbursed as refunds of previously collected revenue or funds. The IRS is authorized to certify disbursements for refunds of taxes, plus interest, on overpayments of taxes, amounts held in the deposit fund and determined to be refundable to the remitter, disbursements to state and local law enforcement agencies for anti-drug expense reimbursement claims, and lockbox reimbursements.

Account 5100, Disbursements, Principal (Nominal Account, CR Normal Balance)
(TAS 20X0903)
  1. This disbursement account records the disbursement of tax overpayments when the total collections and credit exceed the assessed liability of taxes for an individual taxpaying entity. Inappropriate checks, undelivered checks, and unavailable checks may be cancelled, and the funds returned to the appropriation. These cancellations and reversals will also be recorded in this account.

  2. All documents recorded in this account should bear this account symbol.

  3. Individual records are maintained in the database. There is no external subsidiary record for this account. Amounts from this account are reported on SF 224 by Treasury disbursing account symbol, and on the NTRR by type of tax and line number.

Account 5200, Disbursements, Interest (Nominal Account, CR Normal Balance)
(TAS 20X0904)
  1. This disbursement account records the amount of interest paid by the government on overpayments of taxes, in accordance with the requirements of the IRC (e.g., interest is paid on Form 1040 when refunds are not paid within 45 days of the due date or received date, whichever is later).

  2. All documents recorded in this account must bear this account symbol.

  3. Individual records are maintained in the database. There is no external subsidiary record for this account. Amounts from this account are reported on SF 224 by TAS, and on the NTRR by type of refund, and line number, within the tax class.

Account 5301, Disbursement , Miscellaneous Fee (Nominal Account, CR Normal Balance)
(TAS 20X5432.5)
  1. This account records disbursements for miscellaneous fees.

  2. The TAS for miscellaneous fee disbursements must bear the correct symbol.

  3. Individual records are maintained in the database. This account is reported on SF 224.

Account 5302, Disbursement, Photocopy Fees (Nominal Account, CR Normal Balance) (TAS 20X6877)
  1. All refund documents from this account must bear this TAS.

  2. Individual records are maintained in the database. This account is reported on SF 224.

Account 5303, Disbursement, Original Installment Agreement (Nominal Account, CR Normal Balance) (TAS 20X5432.1)
  1. This account records disbursements for original installment agreement user fees.

  2. All refund documents from this account must bear this TAS.

  3. Individual records are maintained in the database. This account is reported on SF 224.

Account 5304, Disbursement, Reinstated Installment Agreement (Nominal Account, CR Normal Balance) (TAS 20X5432.3)
  1. This account records disbursements for reinstated installment agreement user fees.

  2. All refund documents from this account must bear this TAS.

  3. Individual records are maintained in the database. This account is reported on SF 224.

Account 5305, Disbursements, OIC User Fee (Nominal Account, CR Normal Balance) (TAS 20X5432.4)
  1. This account records disbursements for OIC user fees.

  2. All refund documents from this account must bear this TAS.

  3. Individual records are maintained in the database. This account is reported on SF 224.

Account 5306, Disbursements, RESERVED (Nominal Account, CR Normal Balance)
(TAS 20X5432.6)
  1. Reserved for future use.

Account 5400, Disbursements, Miscellaneous Revenue (Nominal Account, CR Normal Balance) (TAS 20X1807)
  1. This disbursement account records disbursements for miscellaneous revenue. This includes disbursements to lockbox banks, and credit card charge-backs.

  2. All refund documents from this account must bear this TAS.

  3. Individual records are maintained in the database. There is no external subsidiary record for this account. This account is reported on SF 224.

Account 5401, Disbursements, PFIC Revenue (TAS 20X1807) (Ogden Only)
  1. This disbursement account records disbursements for PFIC revenue.

  2. All refund documents from this account must bear this TAS.

  3. Individual records are maintained in the database. There is no external subsidiary record for this account. This account is reported on the SF 224.

Account Series 6000, Assessments and Settlements (Nominal Account, CR Normal Balance)

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

Account 6310, Miscellaneous Fees (Nominal Account, CR Normal Balance)
  1. This account records the liability for fees and services rendered. The following fees will be recorded in Account 6310:

    1. 2340 Photocopy Fee (20X6877).

    2. 2330 EP/EO User Fee (20-2411).

    3. 2380 New Installment Agreement User Fee (20X5432.1).

    4. 2385 Reinstated Installment Agreement User Fee (20X5432.3).

    5. 2395 OIC User Fee (20X5432.4).

    6. 2320 Duplication of EOMF Documents (20-3220).

    7. 2335 EP/EO User Fee Increase (CSPC) (20X5432.5).

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

Account 6320, Off Shore Oil Account (Nominal Account, CR Normal Balance) (Austin Only)
  1. Account 6320 records the producer liability for funds paid, or owing to, the Oil Spill Pollution Fund. These amounts are reflected on Form 6008 and Form 6009, filed by oil producers engaged in drilling on the outer continental shelf.

  2. Oil spill fees are not assessable as a tax, therefore, the producers liability may not be recorded as an assessed liability.

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

Account 6330, Debtor Master File Offsets, TOP/DMF Manual Reversal Offsets (Nominal Account, CR Normal Balance)
  1. This account is used to record the number and amount of taxpayer overpayments, offset to the HHS, and participating federal agencies, in lieu of refund.

  2. The account is credited for the amount offset. In certain circumstances, such as injured spouse claims and erroneous offset, offsets will be reversed. These reversals will be posted as debits to Account 6330. Taxpayer overpayments may be offset to outstanding obligations for child support and other obligations to the state or federal government. Data input may be updated by electronic transmission.

Account 6400, Miscellaneous Revenue Collections (Nominal Account, CR Normal Balance)
  1. This account is used to record the amount of collections received as a result of judgments for fines, penalties, or court costs asserted by federal courts incident to evasion of payment of taxes, offers accepted in lieu of such liabilities, and other non-assessable specific penalty offers.

  2. This account is also used to record miscellaneous collections that are not assessable on the taxpayer's account.

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

    1. 2305 No longer used (201060).

    2. 2310 Treaty Country Receipts (203220).

    3. 2320 Miscellaneous receipts not attributable to fees or assessed tax, penalty and interest (203220).

    4. 2325 Miscellaneous Forfeiture Receipt (201099).

    5. 2345 Presidential Election Campaign (20X5081.1).

    6. 2350 Public Debt (20X5080.1).

    7. 2355 Federal Court Ordered Restitution for Costs and Penalties (203220).

    8. 2360 Conscience fund (201210).

    9. 2365 LIFO Payments, Rev Proc 9744 Settlement Payments (203220).

    10. 2370 Mortgage Subsidy Bond Receipt (203220).

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

  5. Maintain a listing of all miscellaneous receipts under 20-3220. This information will be used for disclosure in the IRS Consolidated Financial Statement.

Account 6530, Tax Accounts Compromised (Nominal Account, DR Normal Balance)
  1. This account is used to record the amount of tax assessments written off as compromised, upon acceptance of an OIC. Entries are obtained from and supported by the SC Recap for MF accounts, and acceptance letters for NMF accounts.

  2. OICs must be accepted and approved by Collection prior to write-off action.

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

Account 6540, Small Debits and Credits Cleared (Nominal Account, DR/CR Normal Balance)
  1. This account will summarize debit balances (less than $5), and credit balances (less than $1), cleared from MF accounts, i.e., generated clearances obtained from and supported by the SC Recaps and manual transfers of small credits by Accounts Maintenance. Debits less than $5, and unclaimed credit balances in NMF accounts less than $1, will be cleared from this account.

  2. Under $5 amount discrepancies of unapplied refund reversal (Account 4970) will be cleared from this account. The Account 6540 money amount will be annotated in the remarks section of the Form 3245.

  3. Remittances of less than $1 will be deposited into the 6540 account by preparing Form 2007, Schedule of Small Credits Cleared.

  4. There is no external subsidiary record for this account. An additional IRM reference is IRM 3.8.45, Manual Deposit Process.

Account 6545, BMF 100% Penalty Credit Allowed (Nominal Account, DR/CR Normal Balance)
  1. This account records a credit allowed on the BMF file. This credit is to reduce the outstanding module balance of BMF accounts when related to IMF modules that are paid. The IMF modules are 100% penalty accounts (MFT 55).

  2. This account also includes reversals of these credit allowances from MF.

  3. The transactions are computer generated in the taxpayers' accounts as TCs 538 and 539.

  4. Entries to this account are journalized by recap tape processing only.

  5. Account 6545 is supported by the SC Recap for BMF.

  6. Data input is updated by electronic transmission.

Account 6550, Withholding Tax Payments Credited to IMF (Nominal Account, DR Normal Balance)
  1. This account will summarize computer-generated credits to IMF accounts for amounts of withholding tax and excess FICA payments claimed on individual taxpayer returns, and all adjustments. It will also summarize manually initiated (pre-journalized) amounts of withholding tax and excess FICA not claimed originally, but allowed upon submission of additional Forms W-2.

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

Account 6560, Other Credits Allowed (Nominal Account, DR Normal Balance)
  1. This account includes credits other than withholding allowed as reductions to the taxpayers assessed tax liability. These credits will include, but not be limited to:

    1. Regulated investment credit.

    2. Gasoline tax credit.

    3. Tax paid by trust.

    4. Interest on tax-free covenant bond credits.

    5. Repayment under Claim of Right (IRC 1341).

    6. Any other refundable credit as specified in relief provisions.

  2. Most of these credits are claimed on the taxpayer return and allowed in the processing. These will be reflected on the SC Recap for the cycle in which the return is posted. Credits allowed in NMF liabilities and manually-assessed MF liabilities will be pre-journalized.

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

Account 6575, Overpayment Interest Allowed (Nominal Account, DR Normal Balance)
  1. This account records amounts of interest allowed on BMF and IMF overpayments whether refunded, credited to outstanding accounts, or transferred.

  2. These entries are obtained from the SC Recap.

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

Account 6810, Unapplied Statute Expired Credits (Nominal Account, DR/CR Normal Balance)
  1. This account includes unapplied, statute-expired MF credits cleared from the IMF and BMF files.

  2. This account also includes reversals of these credit clearances from the MF.

  3. The transactions are computer-generated in the taxpayers accounts as TCs 388 and 389.

  4. Entries to this account are journalized by recap tape processing only.

  5. Account 6810 is supported by the SC Recaps for IMF and BMF.

  6. Data input is updated by electronic transmission.

Account 6900, Adjustment or Correction of Revenue Receipts (Nominal Account, DR Normal Balance)
  1. This account is for adjustments or corrections of revenue receipts, and for reclassification of revenue receipts to and from other general ledger accounts.

  2. This account records relief granted by the Service or Treasury for losses and shortages of collections without reimbursement. See 31 USC sections 3527-3528.

  3. This account also covers special cases for adjustments or corrections in revenue receipts. These would include shortages that have been assessed against an employee or former employee, under Section 7804(c) of the Code, and payment was reported as tax instead of relief from shortages.

  4. This account may also be used for other items authorized by Treasury or NHQ, such as reclassification of funds between the revenue receipt accounts, and the Anti-Drug Special Fund, and the Informant Reward Special Fund.

  5. No external subsidiary record is maintained, however, documentation supporting each entry must be on file.

Account 6970, Small Debit and Credit Cleared FTD (Nominal Account, DR/CR Normal Balance) - Retired as of January 1, 2011
  1. The FTD process ended on January 1, 2011. This is for information only.

  2. This account is used to provide a contra account for Account 6975. It will record the inventory of small debit and credit adjustments, $20 and less, written off from the FRB day, and subsequent day, batch reports.

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

Account 6975, Liability for Small Debits and Credits FTD (Nominal Account, DR/CR Normal Balance) - Retired as of January 1, 2011
  1. The FTD process ended on January 1, 2011. This is for information only.

  2. This account is provided to clear small debit or credit amounts, $20 or less. DTs or DVs will not be prepared and transmitted to the FRB for adjustment amounts of $20 or less on a single commercial bank transmittal. The balance of this account will be the net increase or decrease resulting from these small adjustment amounts.

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

Account 6980, Acquired Property Disposed of Other Than Sale (Nominal Account, DR Normal Balance) (Ogden Only)
  1. This account will record the bid-in price or established value of acquired property assigned for administrative use, transferred to other federal agencies, disposed of as shown by approved reports of boards of survey, or the loss of acquired property due to theft or destruction. The balance in Account 6980 represents the total decrease of acquired property during the year other than by sale.

  2. External subsidiary is the case file.

Account 6985, Profit and Loss on Sale of Acquired Property (Nominal Account, DR/CR Normal Balance) (Ogden Only)
  1. This account records the profit or loss to the government upon the sale of acquired property. In the collection activity, seized property is often bid-in by IRS and assigned a fair-market value. This assigned value is applied to a taxpayers outstanding tax liability as a credit, and the property becomes the property of the U.S. Government. At a later date when the property is disposed of by sale, the difference between the assigned value and the actual sale price is recorded in this account as a profit or loss.

  2. Externally the account will be supported by documentation for each sale.

Account Series 7000, Other Assets

  1. This series of accounts records other assets as defined in the annual financial statement. Included are tangible assets such as property acquired in payment of taxes where the government actually holds title to some real or personal property. Also included are such intangible assets as unclassified FTDs which will become a receipt when classified, unconfirmed FTD debit adjustments which represent monies held until relieved by Treasury confirmation, undeposited collections, pending deposits, and losses and shortages pending repayment or relief.

Account 7002, Deposit Funds Receipts/Disbursements (Real Account, DR/CR Normal Balance) (TAS 20X6879)
  1. This receipt and disbursement account records the receipt of monies to be placed in the deposit fund pending some subsequent action, and to record the disbursement of deposit fund monies. Included in the account are amounts received as a result of seizure and sale action, amounts received from taxpayers with OICs, and miscellaneous receipt items held in this account pending legal action or proper application authority.

  2. Receipts for this account are recorded upon preparation of SF 215-A. The Campus Director is personally accountable for funds until deposits to the Treasury account are confirmed.

  3. Deposit fund monies are considered monies held in trust by the government. No interest is paid on deposit fund monies refunded. However, when sale results in surplus proceeds, interest may be paid on the surplus.

  4. Individual records are maintained in the database. No external subsidiary record for this account is maintained. Amounts from this account are reported on SF 224 monthly.

Account 7003, Anti-Drug Special Fund Receipts/Disbursements (Real Account, DR/CR Normal Balance) (TAS 20X5099.1)
  1. Public Law 100-690, Anti-Drug Abuse Act of 1988, stipulated a special fund account would be established to hold a portion of receipts which were collected as a result of information supplied by state or local law enforcement agencies, for reimbursement to those agencies for certain expenses incurred.

  2. This account will be used for both receipts and disbursements.

  3. This account will be used to record the receipt of monies collected as a result of information received from state and local law enforcement agencies, which substantially contributed to the recovery of federal taxes from illegal drug or related money laundering activities. If the state or local law enforcement agency notifies IRS they plan to submit a claim for reimbursement for expenses incurred, and if collection is $50,000 or more, 10% of the monies collected will be reclassified from the account in which tax was assessed and collected to this special fund TAS.

  4. Any such collections of federal tax will be assessed and deposited in the revenue receipt or deposit fund account, and then reclassified to the Anti-Drug Special Fund Account 7003.

  5. Monies not disbursed to state and local law enforcement agencies will be reclassified back into the revenue receipt or deposit fund account.

  6. Exam will monitor and control these cases. By memo, they will notify accounting of amounts to be reclassified in or out of this special fund account.

  7. Exam will prepare and validate Form 3753 for reimbursement of claims to state and local law enforcement agencies.

  8. This account records disbursements to state and local law enforcement agencies for expense reimbursement claims. State and local law enforcement agencies are eligible for reimbursement of expenses for information they provide, if it substantially contributes to the recovery of federal taxes of $50,000 or more from illegal drug or related money laundering activities.

  9. All refund documents related to this fund must have the correct TAS.

  10. Individual records are maintained in the database. This account is reported on the SF 224.

  11. Copies of the documentation supporting these disbursements will be held in campus GAO file, in accordance with Service Center (SC) Disposition Schedule 206.

Account 7004, Informant Reward Receipt/Disbursement (Real Account, DR/CR Normal Balance) (TAS 20X5433.1 for receipts and TAS 20X5433 for disbursements) (Ogden Only)
  1. Public Law 104-168 Taxpayer Bill of Rights 2, authorized the payment of informant claim rewards to individuals whose information results in the detection of underpayment and fraud.

  2. This account will be used for both receipts and disbursements.

  3. This account is used to reclassify the claim amount from revenue receipts to the special fund, and also to record disbursements for Informant Rewards.

    Note:

    When Informant Rewards are processed, the campus must ensure that a reclass entry takes place to reclass monies out of the tax receipt account into the informant reward account PRIOR TO disbursement.

  4. Individual records are maintained in the database.

Accounts 7005–7008, Cover over Receipts/Disbursement (Ogden Only)
  1. These accounts are both receipt and disbursement accounts used for the federal withholding taxes of military and federal service employees who receive U.S. Government compensation for services performed in the U.S. territories.

Account 7005, Cover over Receipts/Disbursements-NMI (Real Account, DR/CR Normal Balance) (TAS 20X6737) (Ogden Only)
  1. This account is for both receipts and disbursements.

  2. The receipts represent money collected in tax payments from U.S. military and federal service employees working in the territory of the Northern Mariana Islands, and disbursements of federal withholding taxes, according to the U.S. Treaty with the Northern Mariana Islands.

  3. There is no external subsidiary record for this account. The account is maintained on a fiscal year basis.

Account 7006, Cover over Receipts/Disbursements-VI (Real Account, DR/CR Normal Balance) (TAS 6738) (Austin and Ogden Only)
  1. This account is for both receipts and disbursements.

  2. The receipts represent money collected in tax payments from U.S. military and federal service employees working in the territory of the Virgin Islands, and disbursements of federal withholding taxes, according to the U.S. Treaty with the Virgin Islands.

  3. There is no external subsidiary record for this account. The account is maintained on a fiscal year basis.

Account 7007, Cover over Receipts/Disbursement-Guam (Real Account, DR/CR Normal Balance) (TAS 20X6740) (Ogden Only)
  1. This account is for both receipts and disbursements.

  2. The disbursement side has been established for future use.

  3. The receipts represent money collected in tax payments from U.S. military and federal service employees working in the territory of Guam, and disbursements of federal withholding taxes, according to the U.S. Treaty with Guam.

  4. There is no external subsidiary record for this account. The account is maintained on a fiscal year basis.

Account 7008, Cover over Receipts/Disbursement-Samoa (Real Account, DR/CR Normal Balance) (TAS 20X6741) (Ogden Only)
  1. This account is for both receipts and disbursements.

  2. The receipts represent money collected in tax payments from U.S. military and federal service employees working in the territory of Samoa, and disbursements of federal withholding taxes, according to the U.S. Treaty with Samoa.

  3. There is no external subsidiary record for this account. The account is maintained on a fiscal year basis.

Account 7009, Insolvency (Real Account, DR Normal Balance) (TAS 20F3820)
  1. This account will represent those amounts that have been received from trustees on a deposit ticket, but not yet reported as classified by IRS.

  2. The AORR will be used to classify these receipts to the appropriate tax classes.

Account 7100, Property Acquired in Payment of Taxes (Real Account, DR Normal Balance) (Ogden Only)
  1. This debit-balance asset account is used to record the acquisition value (bid-in price or established value) of all real and personal property, to which title has been acquired by the U.S. Government after seizure or other action in settlement of unpaid taxes. The balance in this account represents the total value of such property in the custody of IRS which has not been sold, redeemed, disposed of otherwise, lost or stolen, or forfeited due to a prior lien holder.

  2. This asset account is supported by subsidiary records identifying each piece of property acquired, its bid-in price or value when acquired, the taxpayer concerned, other information pertinent to the acquisition, and final disposition of the property.

  3. Individual records will be maintained in the database.

Account 7200, Unclassified FTDs (Real Account, DR Normal Balance) - Retired as of January 1, 2011
  1. The FTD process ended on January 1, 2011. This is for information only.

  2. This asset account was used to consolidate Accounts 7210 and 7220, but it is no longer in use.

Account 7210, Confirmed Unclassified Amounts (Real Account, DR Normal Balance)
(TAS 20F3820) (Austin, Cincinnati, Kansas City, and Ogden Only)
  1. This asset account will record those unclassified amounts for which a DT or DV has been prepared and introduced into processing.

  2. Data input will be updated by electronic transmission.

Account 7220, Unconfirmed Unclassified Amounts (Real Account, DR Normal Balance)
(TAS 20F3820) (Austin, Cincinnati, Kansas City, and Ogden Only)
  1. This asset account will represent those amounts that have been received on Form 2284, and not yet reported as classified by IRS or confirmed by the FRB.

Account 7300, Unconfirmed Debits (Real Account, DR Normal Balance) (TAS 20X6879.09) (Austin, Cincinnati, Kansas City, and Ogden Only)
  1. This asset account is used to record and control unconfirmed debit vouchers. Debit vouchers prepared to adjust an erroneous verification card, or to delete an invalid verification card, will be journalized as a debit to this account upon preparation. The account will be credited upon receipt of the confirmed copy of the debit voucher. Only those SF 5515s marked ADJ, and used to adjust a deposit ticket amount due to an error in a verification card or a misstated amount, will be placed in this account. Duplicate or invalid verification cards will be considered an erroneous card.

  2. The external subsidiary is the paper file of unconfirmed SF 5515s.

  3. The balance in this account is reported on SF 224 under this TAS.

Account Series 8000, Work in Process Control Accounts

  1. This account series provides contra accounts in the Chart of Accounts for accounting control of various transactions in process. Summary report information accounts may be included.

Account 8100, FTDs Input (Nominal Account, DR Normal Balance) (Austin, Cincinnati, Kansas City, and Ogden Only) - Retired as of January 1, 2011
  1. The FTD process ended on January 1, 2011. This is for information only.

  2. This work-in-process control account records the input of transmittals of FTDs. These FTD transmittals are reflected on the SCCF Posting Summary, FTD-6142.

  3. This account provides a contra for the liability Account 4300 when FTDs are input.

Account 8200, FTD Deposits Confirmed (Nominal Account, CR Normal Balance) (Austin, Cincinnati, Kansas City, and Ogden Only) - Retired as of January 1, 2011
  1. The FTD process ended on January 1, 2011. This is for information only.

  2. This work-in-process control account records the confirmation of the deposit of FTD monies by the FRBs. Confirmation of DT/DVs are included in this account.

  3. This account provides a contra for the liability Account 4960 when adjustment deposits are confirmed, for the asset Account 7300 when adjustment debit vouchers are confirmed, and for the asset Account 7210 when the original deposit ticket and regular/reversal DT/DVs for FTDs are input on date of confirmation.

RRACS Processing Accounting Applications

  1. The accounting application windows are used to record the transfer of debits/credits between various general ledger accounts and between campuses.

RRACS Inventory Accounts

  1. RRACS must never contain any taxpayer information. Do not use TINs or any other identifying information for Doc-IDs/case numbers.

  2. For all inventory accounts, never use a DBA reversal window to reverse an action or a modification window to correct an open case. First close the case, then reopen the case.

  3. Maintain a history sheet to document actions for all inventory accounts that are open over 30 days.

Electronic Transmissions

  1. Each time a new electronic data file is posted to RRACS at ECC-MTB, Journal Research, the Batch Posting summary is updated with:

    1. transmission of the file-id

    2. date of the input data

    3. RRACS file run date

    This information is accessible any time during the day with batch programs run overnight at ECC-MTB. The report is available online with an option to print a hard copy. Previous day's reports are also available.

Electronic File Processing

  1. The following is a list of electronic fund transfer message acronyms:

    ACRONYM DEFINITION
    ACH Automated Clearing House
    ALC Agency Location Code or Account number to designate the payment to the correct campus
    CMNT Comment on a line item on the TFCS support listing
    DDIA Direct Debit Installment Agreement
    EFT Electronic Fund Transfer
    ETA Electronic Tax Application
    FEDWIRE Method of payment using the Federal Reserve Bank
    FMS Financial Management Service (now Bureau of the Fiscal Service)
    IMAD The actual date and time the message was sent
    NMF Non-Master File
    RFC Regional Finance Center
    RRB Railroad Retirement Board
    TFCS Treasury Financial Communications System

  2. Electronic files are received at ECC-MTB and ECC-MEM for posting to RRACS.

  3. The daily files are:

    1. GMF 1505.

    2. SCF 1101.

    3. IDRS EOD2801.

    4. IMF SC Recap.

    5. IMF NTRR SC Recap.

    6. IMF EFT NTRR (for EFT sites)

    7. EFTPS/FPLP (EFT 0101) (Ogden Only).

  4. The weekly files are:

    1. GUF 5302.

    2. BMF SC Recap.

    3. DMF NTRR.

    4. BMF NTRR.

  5. The semi-annual files are:

    1. CADE 2 has a Semi-Annual SC Recap.

  6. The annual files are:

    1. BMF SC Recap.

    2. CADE 2 has an Annual Recap.

  7. AD Hoc Batch Reports Listing:

    1. CIR Report #1134, 1135, 1136 and 1137.

    2. DTDV Match Report #035.

    3. RFNDMATCH #124.

  8. Semi-annual and annual recaps can never be the last recaps loaded before month end.

  9. IMF and/or BMF accelerated refund tapes may occur during the year. The refund schedule is identified with an X at the end of the schedule.

Automated Posting Records (Batch)
  1. Unique journal numbers are assigned to journals generated from tape batch processing. See Exhibit 3.17.63-8 for a chart of the automated posting records.

Applications From Unpostables

  1. Documents that are unable to post at ECC come back to the campus as unpostable. Resolution codes 1, 2, and 8 on GUF 5340 nullify the unpostables:

    1. Code 1 indicates the record goes back to suspense status

    2. Code 2 indicates a voided record

    3. Code 8 indicates a record going to Rejects.

  2. Documents may be:

    1. Perfected and re-input

    2. Renumbered to another file or tax class,

    3. Transferred to another campus

    4. Transferred with same DLN to unidentified, deposit fund, or general ledger accounts such as Account 6800, Excess Collections, or Account 1510, Other Receivables.

  3. Receive Unpostable Control Report (GUF 5340). Entries are made from listings and documents. For amounts put back in process, entries are made from the total nullified unpostables line. Journalization is from Unpostable Accounts (4130BMF, 4230IMF) to "In-Process" Accounts (4120BMF, 4220IMF). Subsequent reclassification may be required.

  4. Credit entries to deposit fund accounts are made from the individual documents. Documents must have a Doc-ID. Journalize from Unpostable Accounts 4130 or 4230 to Deposit Fund Accounts (4710OIC, 4720 Sale of Seized Property, or 4730 Miscellaneous DF). It is necessary to reclassify. Decrease Revenue Receipts Account 21XX (credit) and increase Deposit Funds Account 7002 (debit).

  5. Data from GUF 5340 is automatically journaled via the RACS 35 process. This run includes the new, nullified, corrected, and reclassified unpostable transactions received from and sent to ECC for MF. If the electronic data input is incorrect, a new transmission is processed, or the data is input manually from the hard copy. This manual process is done through the Accounting Application main menu. Transcribe or stamp journal identification number on control listings and documents, as required for audit trail.

New Unpostable Documents
  1. The following source documents are received when new unpostables are added to the file:

    1. IMF Unpostable Controls-Listing number GUF 5340.

    2. IMF Revenue Receipt Control Sheet (RRCS)-Listing number SCF1340.

    3. BMF Unpostable Controls-Listing number GUF 5340.

    4. BMF Revenue Receipts control Sheet (RRCS-Listing number SCF1340.

  2. Entries are made from unpostable controls total items and amount. Ensure the cycle number is available on the listing. Net credit on unpostable controls is an increase (credits ECC Unpostable Documents Accounts - IMF 4230 and BMF 4130). Net debit on unpostable controls is a decrease.

  3. New unpostables as well as nullified, reclassified, and corrected unpostables are journalized from the GUF 5340 by tape processing.

  4. RAC35 is the program which posts the data in a batch environment rather than entering the data manually.

  5. RACS35R is the program that reverses all posting done by RAC35.

  6. Windows serves as backup in the event of a tape failure.

  7. Transcribe or stamp journal identification number on unpostable listings for audit trail.

SC (Service Center) Recap of Assessments, Abatements, and Other Post-Journalized Transactions

  1. The SC Recaps are produced daily during MF processing and, when printed, are used to journalize the transactions which are computer generated during the MF processing. The recaps are also used as the basis for generation of the Summary Record of Assessments, and preparation of Form 2188. Description of items summarized for post-journalization on SC Recaps are:

    1. Assessments - Current, deficiency, and other assessments are generated during a processing cycle and are individually posted to BMF and IMF accounts at ECC. All assessments are summarized by the campus and by tax class. The assessment date (also referred to as the 23C date) for each processing and posting cycle is prescribed in IRM 3.30.123.

    2. Abatements - Overassessment transactions are individually recorded on BMF and IMF accounts by ECC as reductions of previously-recorded assessments. They are summarized by campus and tax class.

    3. Credits - Withholding tax and excess FICA payments claimed by taxpayers on Form 1040 returns are generated and posted to the MF. (TC806 less 807).

    4. Other Credits - Refundable and accountable credits claimed by the taxpayer on Forms 1040 and 1120, e.g., Form 2439, copy b, regulated investment credits, credit for taxes paid by trust, interest paid on tax-free covenant bonds, and gasoline tax, or claimed as line item credit adjustments on Form 5344, are posted to the MF. (TC 766 less 767) TC 766 (Recap line 140) debits 1550 and credits 4210. TC 767 (Recap line 141) debits 4210 and credits 1550.

    5. Reclassification Adjustments - ECC processing of MF account transactions frequently involves adjustments between MF tax accounts (modules), including adjustments between tax classes. The transactions require tax reclassification entries in the general ledger accounts and inclusion in the tax class reclassification reports. Increases to tax classes are shown with a minus sign following the amount. Decreases have no sign after the amount. These adjustments are summarized by tax class, and the totals include both the debit and credit entries incidental to the generated transfers (including interest amounts) between tax accounts or within the same entity account (TC 826-706, 856-736 and doc code 34 transactions). Interest debit and credit entries zero out but the credit total is used for report purposes.

    6. CR TRF to BMF from IMF - Where applicable, overpayment balances on the IMF are transferred for application to any outstanding tax liabilities on the same taxpayer's BMF account. The transfer transactions are summarized on the recaps.

    7. Accounts To Other Submission Processing Sites;
      Accounts From Other Submission Processing Sites;
      Credits To Other Submission Processing Sites;
      Credits From Other Submission Processing Sites - Generated transfers of account and credits to and from Submission Processing Sites.

    8. INT ALLD DR; INT ALLD CR - Interest transactions allowed on overpayment credit balances and their related debits.

    9. Small CR Cleared; Small DR Cleared - Generated debit and credit entries to offset or clear small balances.

    10. OIC Write-Off - Amounts of tax liabilities written off upon acceptance of offers, summarized by tax class.

    11. Statute EXP DR Clearance and Reversal - Clearance of debit balances upon statute expiration and reversal of these clearances, summarized by tax class.

    12. Other Transactions - These transactions are summarized on the SC Recap.

    13. Refunds Generated - Refund amounts, including interest, manually posted to the MF. Refer to IRM 3.17.79, Accounting Refund Transactions regarding refund procedures. Journalization of refunds is effected from the SF 1166.

    14. INT TRF FR MF - Overpayment interest transferred from the MF to be credited to NMF accounts.

    15. Pre-Journalized Transactions - Summary of debits and credits applied to the MF.

    16. Outstanding Module Balances - The number and type of module balances on the MF.

    17. Credit Balance - Credit balance modules regardless of status.

    18. Current Status (BMF only) - All modules in current status 14, 18 or 20.

    19. Notice Status - All other modules on which collection enforcement has not been suspended (i.e., notice status 13, 19, 20, 21, 54, 56 and 58).

    20. TDA Status - All items with current status 22 (BMF) and status codes 22, 24 or 26 (IMF).

    21. Uncollectible Status - Currently not collectible.

    22. Inactive Status - All modules on which collection enforcement has been suspended.

    23. Deferred Status - Status code 23 including closing code 09.

    24. Other Status - Other debit modules which do not fall into the above status categories.

Inventory Control (Ogden Only)

  1. The Inventory Control windows record the acquisition and disposition of seized property, acquired property, and collateral.

Seized Property

  1. Seized property is controlled through the Inventory Control main menu. This inventory is maintained in RRACS. The Form 2433 (Notice of Seizure), Part 7A, creates a new District Office Inventory record. The Form 2433, Part 7B, closes an AOI (Area Office Inventory) record when the seized property is disposed.

  2. Each form must be verified to ensure complete and proper information for input is present. Each form must contain Doc-ID, date, and dollar amount. The seizure date must be used when inputting to the inventory account. Monthly reports are produced from these AOI records for individual field offices under the SP Report Main Menu. These reports will identify the record by Doc-ID. Form 2433, Part 7B, must match the Doc-ID of the record to be updated.

  3. Entries are made from individual forms as follows:

    1. Form 2433, Part 7A, New record. Window 320 (Seized Property Open) journalization is a debit to Account 3300, Seized Property, and credit to Account 4980, Liability for Inventory account.

    2. Form 2433, Part 7B, Closing entry. Window 321 (Seized Property Close) journalization is a debit to Account 4980 and credit to Account 3300.

  4. Transcribe or stamp journal identification number on all forms for audit trail. Form 2433 must be filed in the case files. These files will not be considered the subsidiary.

Acquired Property (Ogden Only)

  1. Seized property is assigned a minimum bid price prior to any public sale. If no successful bid (equal to or greater than the assigned minimum bid price) is received, the property may be declared bid-in for the government. Under these procedures, the federal government will acquire title to real or personal property. These transactions are recorded as an acquisition:

    1. Credit the taxpayer account for the bid-in amount via Form 2424 (Account Adjustment voucher) (credit). Attach Form 2424 (debit side) to a copy of Form 2436 (Seized Property Sale Report).

    2. Form 2424 (credit) is established on the applicable SCCF required to apply the credit to the taxpayer's account. Cross-reference Form 2424 (debit) with the credit DLN.

  2. Entries will subsequently be made from the debit/credit documents. Journalization is a debit to Account 7100, Acquired Property, and a credit to either Account 4420 (NMF SCCF), 4120 (BMF SCCF), or 4220 (IMF SCCF). The Doc-ID assigned by field office will be the Doc-ID and DLN of the credit. The Doc-ID assigned by field office will become the Doc-ID of the AOI record in RRACS. Date will be the date the property is acquired. Any subsequent action to update this record must identify the record by Doc-ID. File Form 2436 with debit Form 2424 attached in case file. The journal number must be cross-reference.

  3. Acquired property may be disposed of by sale, donation (as to a museum), after loss (such as theft, spoilage or destruction), by transfer to another federal agency, or by disposal with proper approval.

  4. Sales Amounts received by the government upon the sale of acquired property will be recorded as revenue receipts for the tax class of the original tax liability. Credit will be applied to the acquired property account in the amount outstanding for the particular item of property sold. Any difference between the sale amount and the amount outstanding in the acquired property account will be profit or loss on sale. Entries upon disposition will be made from the payment document.

  5. With proper authorization, acquired property may be disposed of other than by sale. Receive authorization memo in duplicate from Collection. Entries will be made from this memo. Doc-ID, and the amount must agree with Doc-ID and the amount of AOI record. Amount will be same as DLN amount.

Collateral

  1. Collateral inventory is controlled through the Inventory Control main menu. This inventory is maintained in RRACS. Form 2276 (Collateral Deposit Record), Part 3, creates a new AOI record. Form 2276, Part 5, closes the AOI record when collateral is released or converted.

  2. Verify each form to ensure complete and proper information needed for input is present. Each form should contain Doc-ID. Monthly reports are produced from these AOI records for individual field offices. These reports will identify the record by Doc-ID. Entries will be made from individual forms as follows:

    1. Form 2276, Part 3, New record. Window 323 (Collateral Open), journalization is a debit to Account 3200, Collateral Held, and credit to Account 4980. Use date collateral accepted, when posting to RRACS.

    2. Form 2276, Part 5, Closing entry. Window 324 (Collateral Close), journalization is a debit to Account 4980 and credit to Account 3200.

  3. Transcribe or stamp journal identification number on forms for audit trail. Form 2276 must be filed as case files. These files will not be considered the subsidiary record.

Subsidiary Records and Reconciling

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

Accounting Subsidiaries External to RRACS

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

  2. A chart of the subsidiary records external to RRACS is in Exhibit 3.17.63-9, Subsidiary Records External to RRACS.

Master File Reconciliation

  1. It is necessary to ensure the total of the monetary balance of the appropriate general ledger accounts in each campus can be reconciled to the balance of each MF account. This is accomplished by using Form 5199A, RACR which is maintained at ECC for each campus and transmitted to the campuses daily, weekly, and monthly. The appropriate general ledger accounts are reconciled to the RACR by each campus.

  2. Each Form 5199A is closed out near the end of each month at the end of the final posting cycle. As a general rule, if the last day of the month falls on Wednesday through Saturday, that week's posting cycle is included on the RACR for that month. All entries for one posting cycle should be included in the same month's RACR. ECC's RACR is forwarded to each campus five (5) workdays after the Reconciliation of MF Balance has been completed for the last cycle included in the RACR. Reference IRM 3.17.64, Accounting Control General Ledger Policies and Procedures.

  3. Complete Form 6168, Current Month Report. Reconciling items must be shown in a manner to facilitate the verification by ECC. Debits and credits must be in the proper columns. Use brackets to identify reversals. The ECC RACR items must be identified by page and line number, or by a brief description similar to that shown on Form 5199A. The general ledger items must be listed by individual file and identified by the cycle, campus file, and work group number. Miscellaneous items should be identified by a brief description, and date or cycle number. Questionable or problem entries must be identified by an asterisk (*) in the action column. Separate lines are included on the Form 6168 for aged reconciled and unreconciled amounts.

  4. The campuses post all entries to the appropriate general ledger accounts promptly, including entries which reflect the transfer of the accountability between the campus and ECC. To compute the general ledger balance:

    1. Use the general ledger accounts listed on the monthly trial balance for the type of RACR being balanced.

    2. Run the net amount figure.

    3. Verify last month's RACR closing balance with this month's opening balance on F5199A when received from ECC.

  5. The general ledger account listing is for each MF, annotate each ledger entry with the cycle of the TEP, new unpostables, corrected and reclassified unpostables, schedule number of the 1098, 1185, and 145, TRACS Z listings and cycle of refunds. Obtain a GOALS listing for your cycle information. SC Recap list the cycle, therefore no notation is needed. The 051 Report and the 004 Report will be used weekly from RRACS. Check the pending reconciliation items on last month's Form 6168 with the ECC RACR for:

    1. Entries posted to last month's RACR on this month's general ledger.

    2. Entries posted to last month's general ledger on this month's RACR. To prevent any 'aged' items, investigate immediately any items appearing on the previous month's Form 6168 and not checked off for the new month.

  6. After checking off all figures on the prior month reconciliation sheet Form 6168, continue comparing the current month's RACR and general ledger to:

    1. Accountability Acceptance (AA) vouchers from ECC - Using the cycle and day total from each MF AA voucher, check off general ledger debits and credits for the same cycle and day. If there is more than one general ledger entry per day, add these entries together for the total of that day. The corrected and reclassified unpostables are journalized as separate items, but are included on the AA vouchers in the total for that day. The total debits and credits are shown separately on the voucher for the cycle and must all be checked off to a general ledger entry. The campus totals on the bottom of the AA vouchers should agree with the AA voucher line of F5199A by cycle. Journal numbers will be 100 for unpostables, 102 for GMF TEP and 4XX for window entries.

    2. SF 1098, 1185, 145, and TRACS Z listing from CARS - The amount on the RACR F1098 line will equal the total of the amounts for the applicable schedule numbers on the general ledger. TRACS Z journal numbers 4XX, F1098, F1185, F145 journal numbers 5XX.

    3. Service Center Replacement System (SCRS) unpostables -The debit and credit net figure on the RACR will equal the separate amount on the general ledger.

    4. Refunds generated - Shown as a separate amount cycle on the general ledger. If the campus processes IMF EFT use the net of the EFT refund line and CID TC 841 line from the next cycle extracted from the RACR. Journal number 512 BMF and 513 IMF.

    5. The RACR net total of the A/R less refunds, plus accounts to and from other sites, plus credits to and from other sites will equal the net total of the campus recap amounts on the general ledgers for the same cycle. For IMF on the general ledger use IMF recap entries as described, plus one BMF item for the previous recap cycle. Journal numbers for SC recaps will be 108 BMF, 162 CADE 2, and 107 Semi-Annual IMF.

    6. M-4496 Data Adjustment Voucher - Journalized as a separate amount on the general ledger for each adjustment voucher, journal numbers are 4XX.

    7. Any item not checked off from the RACR, list on the top half of Form 6168 'Entries posted to RACR not posted to the General Ledger'.

    8. Any item not checked off from the general ledger, list on the bottom half of Form 6168 under 'Entries posted to General Ledger no posted to the RACR'.

    9. The net of the above items will be entered on the net reconciling amount line of Form 6168. The general ledger balance computed in (4), plus or minus the net reconciling amounts, should equal the RACR balance closing entry line.

    10. Journal numbers will be 100 for unpostables, 102 for GMF TEP, 107 IMF SC recap, 108 BMF SC recap, 162 CADE 2 SC recap all are automated tape. Journals input manually are 512 and 513, 506 Cycle Refunds, 534 and 535 are 1098, 1185, and 145 Schedules, 4XX other manual journals.

    Note:

    Beginning of the year - Due to the dead cycles at the beginning of the year use cycle 1 - 3 for the BMF RACR, cycle 1 - 4 for your first CADE 2 RACR, then weekly afterwards.

  7. The BMF RACR should be balanced on a weekly basis to ensure any out-of-balance situations are reconciled before EOM processing. The CADE 2 RACR should be balanced on a weekly basis to ensure any out of balance situations are reconciled before EOM processing.

  8. Upon receipt of Form 6168, with ECC RACR from the sites, ECC-MTB will verify the correctness of the debit and credit amounts for each reconciling item shown. If any questionable or unidentifiable item is shown, the appropriate campus personnel will be contacted for an explanation, and both copies of the Form 6168 report will be notated.

  9. ECC-MTB will return any RACRs back to the campuses that do not meet the balancing and reporting procedures.

  10. Email the CADE 2 Form 6168 weekly. email the monthly CADE 2 and BMF Form 6168s no later than the 15th of the month. Attach a monthly copy of the CADE 2, and BMF monthly Form 6168s to each Form 3997.

Accounting Reports and Usage

  1. The month-end reports are produced from the Month-End Reports menu during EOM processing, except for Report 019A, SF Supplemental (FTD), which is under Print on the Reports main menu.

Reports

  1. Reports are generated from RRACS. These reports are pre-formatted in the system and generated using a command from the Reports main menu except where noted.

  2. Accounting control reports can be generated on demand.

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

  4. A detailed description of each report, including the usage and distribution, begins after the listings.

  5. RRACS reports will be retired to the FRC, as indicated in IRM 1.15.2, Types of Records and Their Life Cycle.

  6. The following sections list different kinds of references that will be helpful when using the IRM.

Print Commands

  1. Reports generated through the Reports main menu, or Assessment icons, can be re-printed by using the Print option on the Reports main menu:

    1. Select Batch to reprint any EOD, EOM, or Miscellaneous report.

    2. Select online for daily wire, assessment certificates, abatement report and the supplemental SF 224.

    A maximum of 39 online reports is listed.

  2. To print the Daily Trial Balance from the Trial Balance window:

    1. Input the appropriate account period (the default account period is pre-selected).

    2. Select Print from the Action Bar.

  3. To print journal research:

    1. Display the needed source journal or journal control number.

    2. Select Print from the Action Bar.

Daily Posting Summary (RACS Report 001)

  1. The Daily Posting Summary summarizes each accounting transaction that successfully posted to and updated the database. This listing is the transaction journal for accounting purposes, and is the permanent record for research, audit trails, etc.

  2. A journal number must be assigned before posting data to the database. This includes each window entry, generation of a Summary Record of Assessment, abatement report, or automated batch journal, etc.

  3. The following is included for each transaction:

    1. Window number.

    2. Journal number.

    3. Accounting date.

    4. Operator code.

    5. Debit account and amount.

    6. Credit account and amount.

    7. Doc-ID.

    8. Item count (for assessments and net tax refund purposes only).

    9. Total journal count.

    10. Audit trail message.

  4. To ensure an adequate audit trail, the daily posting summary includes pen & ink reversal and correction journal numbers next to the original journal number.

  5. This report is produced during EOD processing.

Daily General Ledger Trial Balance (RACS Report 003)

  1. The Daily General Ledger Trial Balance shows the daily balances in each general ledger account. The report includes each account number and name. Each general ledger account also reflects the sum of all debit and credit transaction amounts posted during the current month and the net difference.

  2. This report is produced during EOD processing. It may also be produced online or in hard copy separately from the EOD procedures, if necessary. To generate the report online, follow these steps:

    1. Select Trial Balance menu.

    2. List.

    3. List option from the sub-menu, Display Trial Balance window.

  3. After the report is generated, review the totals. If an amount appears in the net amount column, the general ledger is out of balance. Notify the DBA so corrective action can be initiated.

  4. An asterisk next to the account number indicates the account is in reverse status.

Future General Ledger Trial Balance (RACS Report 043)

  1. The Future General Ledger Trial Balance shows the future balances in each general ledger account and includes each account number and name. Each general ledger account reflects the sum of all debit and credit transaction amounts posted during the current month and the net difference.

  2. This report is produced during EOD processing. The user may produce the report online or in hard copy separately from the EOD procedures, if necessary. To generate the report online, follow these steps:

    1. Select Trial Balance menu option.

    2. List.

    3. List option from the sub-menu (Display Trial Balance Window).

  3. After the report is generated, review the totals. If an amount appears in the net amount column at the bottom of the report, the general ledger is out of balance. Notify the DBA so corrective action can be initiated.

  4. An asterisk next to the account number indicates the account is in reverse status.

Monthly General Ledger Trial Balance (RACS Report 004)

  1. The Monthly General Ledger Trial Balance shows the fiscal year-to-date cumulative balance in each general ledger account, and the general ledger classification totals.

  2. This report is produced during EOM processing, but may also be generated at any time during the month. To generate the report select:

    1. Reports main menu.

    2. Monthly Trial Balance Report from the month-end sub-menu.

  3. After the report is generated, review the totals. If an amount appears in the general ledger totals, net amount column, the general ledger is out of balance. Contact the DBA to correct the database.

  4. An asterisk next to the account number indicates the account is in reverse status. An account in reverse status must be expeditiously resolved.

  5. A Reverse Status Report explaining the reverse status condition must be faxed to Reverse Status Report Analyst or emailed no later than the 4th workday of the new month to: (&CFO:FM:A:S Revenue Systems & Analysis Section). The Reverse Status Report should indicate in the header "Attachment for M-TRIAL," the month it is for, and the campus name.

  6. This report should include:

    1. Every account that is in reverse status.

    2. A clear and detailed explanation.

    3. Money amount(s).

    4. Other information that will help identify the item(s) such as Doc-IDs, cycle, etc.

      Note:

      If the reverse status was caused by many items, list the total amount with the explanation.

    5. When there is more than one explanation for one account, list them separately with the appropriate money amount for each.

    6. How long this particular item(s) has caused this reverse status and what action has been taken to fix the problem.

  7. The Monthly General Ledger Trial Balance must be certified as correct, and the certified copy kept in the campus' GAO file. The authority for certification of this report can be designated by the Campus Director, but not below the Operation Manager.

Revenue Receipt Classification Summary (RACS Report 014)

  1. This report summarizes the classification of revenue receipts using entries from general ledger receipt account series 2100 and 2200. The report provides a breakdown of revenue receipts by tax class for current month, and cumulative to date.

  2. The information included in this report is: Tax Classification Regular Deposits:

    1. Withholding tax current month and cum to date.

    2. Individual income tax current month and cum to date.

    3. Corporation income tax current month and cum to date.

    4. Excise tax current month and cum to date.

    5. Estate and Gift tax current month and cum to date.

    6. Carriers tax, CTA, current month and cum to date.

    7. Unemployment tax, FUTA, current month and cum to date.

    8. Total regular deposits current month and cum to date.

  3. Total Revenue Receipts reported = (2) plus (3) cum amounts.

  4. Total to SF 224 current month and cum to date.

  5. Total difference between SF 224 and Revenue Receipt Report, current month and cum to date.

  6. This report will be produced during EOM processing, but may be generated separately for research purposes. To generate the report, select the RRACS Report main menu and the Revenue Receipt Summary Report from the month-end sub-menu.

Deposit Tickets and Debit Vouchers Reported on SF 224 (RACS Report 017)

  1. This report is a listing of the DT/DVs used in support of the monthly SF 224 and SF 6652 Statement of Differences. The listing is generated to provide a tool for matching DT/DVs against the Treasury's Statement of Differences and for isolating any discrepancies. All DT/DVs entered during the current accounting period that have not been previously reported will be included on this listing based on preparation date. For each DT/DV provide:

    1. ALC.

    2. Preparation date.

    3. Treasury number.

    4. Doc-ID.

    5. DT or DV amount.

  2. Each debit voucher amount will be posted as a credit figure. In addition, the records will be sorted by preparation month and after each month, a net total (deposit tickets minus the debit vouchers) will be generated. These totals should agree with the amounts in Section III of the SF 224.

    1. The total number of deposit tickets will be listed.

    2. The total amount of deposit tickets will be listed.

    3. The total number of debit vouchers will be listed.

    4. The total amount of debit vouchers will be listed.

    5. The net total DT/DVs will be listed.

    In addition, these database journals are modified so they can be easily identified.

  3. This report is produced during EOM processing, but can be reviewed anytime throughout the month by selecting:

    1. Reports main menu.

    2. Month-End and DT/DV Support Listing menu option.

Standard Form 224, Statement of Transactions (RACS Report 018)

  1. The Standard Form 224, Statement of Transactions gives a detailed account classification of collections, refund disbursements, refund check cancellations, and transactions processed for various field offices and reflected in Treasury accounts. SF 224 serves as the basis for control accounting and reporting by Treasury, and for audit by GAO.

  2. The report is in three sections:

    1. Section I shows the amount for each appropriation fund or receipt account, the receipts and revolving fund repayments, and net disbursements.

    2. Section II shows the payment transactions accomplished during the month.

    3. Section III shows the total deposit activity for the month.

  3. This report is automatically generated in EOM processing. It may be generated separately by selecting:

    1. Reports main menu.

    2. SF 224 on the Month-End menu.

Central Accounting Reporting System(CARS) Automated 224 Program
  1. CARS automated SF 224 Program is an online data entry system maintained by Fiscal Service. SF 224 data is transmitted to CARS by a terminal with telecommunications capabilities.

  2. To obtain access to the CARS, account numbers and passwords must be obtained from Fiscal Service. Complete and submit an Enterprise Security Administration System (ESAAS) request form. Fax the form to:
    Fiscal Service (202) 874–6170.
    GOALS Customer Support Staff.

  3. A Help Desk is available by telephone or email for any connectivity problem or other information needed. The hours are Monday Friday 7:00 am 5:30 PM EST.

  4. SF 224 must be transmitted on or before 12:00 noon LOCAL TIME ZONE on the second workday of the new month.

  5. After preparing and submitting SF 224 according to procedures, agencies can submit a supplemental SF 224, if needed, by the 3rd workday. If a supplemental is needed, contact RRACS NHQ. The supplemental SF 224 does not replace the original SF 224, but is used to make adjustments to it. Supplementals are not available after the 3rd workday, unless requested by Fiscal Service. If a supplemental is requested beyond the 3rd workday it will cause a Treasury Yellow or Red scorecard.

  6. All copies of SF 224 must be signed by the Campus Director, or his/her designee, as it reflects the Campus Director's accountability. A signed copy of SF 224 is retained at the campus for use by GAO in the site audit.

  7. All pen and ink changes must have back up documentation to support the changes and be kept behind the SF224. This is retained at the campus for use by GAO in the site audit.

Standard Form 224, Statement of Transactions, Supplemental Report for Refund Account 20X0903 (RACS Report 018)

  1. The SF 224, Statement of Transactions, Supplemental Report for Refunds is generated at the end of SF 224, RACS Report 018. It summarizes the refunds for principal appropriations account 20X0903 by tax class. The sub-class prefixes used for each tax class are:

    1. Corporation tax = Sub-class prefix 03.

    2. Excise tax = Sub-class prefix 04.

    3. Estate tax = Sub-class prefix 05.

    4. Gift tax = Sub-class prefix 05.

    5. Railroad Retirement Tax Act = Sub-class prefix 07.

    6. Federal Unemployment Tax Act = Sub-class prefix 08.

    7. Individual income, withholding and FICA = No Sub-class prefix.

    The amount reported for individual income, withholding and FICA will total all prefixed contra account amounts.

  2. For reporting purposes this data is extracted from the NTRR current principal fields for each ALC:

    1. (03)20X0903 = Current principal for Line Codes 6168.

    2. (04)20X0903 = Current principal for Line Codes 7185.

    3. (05)20X0903 = Current principal for Line Codes 4145.

    4. (05)20X0903 = Current principal for Line Codes 4650.

    5. (07)20X0903 = Current principal for Line Codes 5155.

    6. (08)20X0903 = Current principal for Line Codes 5660.

    7. 20X0903 = Total of the above line codes. This amount posts as a credit.

  3. Validate the report by comparing the amounts to the NTRR consolidated current month's figures for the appropriate tax classes.

Standard Form 224, Statement of Transactions, Supplemental Report

  1. The Standard Form 224, Statement of Transactions, Supplemental Report supplements the monthly SF 224. However, Fiscal Service may request IRS to submit supplemental reports after the 3rd workday. If requested, NHQ contacts RRACS in the campus.

  2. After the correct classifications are reported, the database is modified to distinguish these records from others not reported.

  3. This report is transmitted to Fiscal Service through CARS.

  4. If you have connectivity or password problems call the Fiscal Service Help desk at (202) 874-8270.

  5. All copies of the SF 224, Supplemental Report, must be signed by the Campus Director or his/her designee, as it reflects the Director's accountability. A signed copy must be retained at the campus for use by GAO in the site audit.

Anti-Drug Special Fund Liability Report (RACS Report 022)

  1. The Anti-Drug Special Fund Liability Report lists the adjustments used to transfer monies to and from the Anti-Drug Special Fund Account. This report also shows the refund amounts to state and local law enforcement agencies for reimbursement claims.

  2. At the end of each month's accounting period, a copy of this report is sent to Exam.

  3. Exam confirms:

    1. Amounts transferred to and from the Anti-Drug Special Fund Account.

    2. Disbursements made to law enforcement agencies for the current month,

    3. Cumulative to-date balance.

  4. Exam contacts Accounting if discrepancies are noted. Reconciliation of differences requires a joint effort between both areas.

Net Tax Refund Report (RACS Report 023)

  1. The Net Tax Refund Report provides the net total of confirmed refunds issued by line numbers, tax class, and type of refund for each ALC serviced by the campus. Refunds initially confirmed but not classified are reported under ALC 9999, Line 2. NTRR information is captured through window entry or electronic data transmission. The window series that captures data for the NTRR under ALC 9999 are the 2XX, 4XX and 5XX to journalize the following data:

    1. Miscellaneous Receipts Refund repayments for principal and interest are posted to Line 2.

    2. Refunds Principal (20X0903) and interest (20X0904) are posted to Line 2.

    3. Refund Reversals Refund reversals are posted to Line 2, principal and interest.

    4. Refund Confirmations Principal (20X0903) and/or interest (20X0904) are posted to Line 2 under principal from the confirmation copies of SF 1166.

    5. Unidentified Remittance Miscellaneous Fund Applications for refund repayments of principal and/or interest are posted to Line 2 under principal.

    6. Fund Reclassification between refund principal and/or interest or another symbol is posted to Line 2 .

    7. SFs 1081 and Journal Vouchers that have appropriation symbols 20X0903 and/or 20X0904 are posted to Line 2.

  2. After classification of a refund via window or refund match, the amount is transferred from ALC 9999, Line 2 to the appropriate ALC and tax classification. The files will load, but will not update, the database until the confirmation journal posts and releases it. The report shows data by current month and cumulative to date. Separate reports are generated.

  3. For each ALC, the appropriate types of refunds are listed by tax class. Each line entry on the report includes:

    1. Line name.

    2. Current principal items and amount.

    3. Current interest items and amount.

    4. Current total of principal and interest amounts.

  4. Within each tax class, the total items, principal and interest amounts are computed for each type of return. After a tax class is computed, the total tax class is computed. Withheld individual income and FICA:

    1. Form 941 - Lines 11 through 15.

    2. Form 942 - Lines 16 through 20.

    3. Form 943 - Lines 21 through 25.

    4. Form 1042 - Lines 26 through 30.

    5. Total withholding - Lines 11 through 30.

    6. Individual income - Lines 1 through 7.

    7. Form 1041 - Lines 31 through 35.

    8. Form 1065 - Lines 36 through 40.

    9. Total individual income - Lines 1 through 7 and 31 through 40.

    10. Corporation income - Lines 61 through 68.

    11. Excise - Lines 71 through 85.

    12. Estate tax - Lines 41 through 45.

    13. Gift tax - Lines 46 through 50.

    14. Railroad retirement tax - Lines 51 through 55.

    15. Federal unemployment tax - Lines 56 through 60.

    16. Grand total all regular refund - Lines 1 through 7, 11 through 68 and 71 through 99. Line 9 is used as a memo entry for individual journalization for SUPER EFT refunds and will be captured and reported in Line 2.

  5. The Line-No-Class and Line-Name-Class chart is in Exhibit 3.17.63-10, Net Tax Refund Report (RACS Report 023).

  6. Additional information regarding the line number explanations are in IRM 3.17.41, Accounting and Operating Reports.

  7. The NTRR program can be run at any time during the month. To generate the NTRR, select:

    1. Reports main menu

    2. NTRR on the Month-End sub-menu.

  8. When the report is produced, review the consolidated current month report to ensure the grand total all refunds matches the net total of account symbols 20X0903 and 20X0904 reported on SF 224. The NTRR agrees with the balances in General Ledger Accounts 2410, 2420, 5100, and 5200. The NTRR Trial Balance program generates computations at the end of each day.

  9. Verify the data on SF 224, Statement of Transactions Supplemental Report for Refunds Account 20X0903, as required in IRM 3.17.63.2.4.17.

  10. The report must be signed by the Operation Manager.

  11. This report is maintained in the campus as a permanent record of the net tax refunds.

NTRR Suspense Report (RACS Report 044)

  1. The NTRR Suspense Report provides the details for the suspense amount on the NTRR (RACS Report 023) for the fiscal year. Suspense amounts are monies not spread on the NTRR.

  2. The total of this report must match the suspense total on the NTRR at month end. Before pulling month-end reports ensure no confirmed refunds are on this report.

  3. If confirmed refunds are on the report, research the refund and ensure the spread information Doc-ID matches the refund Doc-ID.

Informant Claim Reward Report (RACS Report 0128) (Ogden Only)

  1. The Informant Claim Reward Report provides a list of rewards by case number, date, schedule number, and amount.

  2. This report is produced monthly. The report lists the number of cases established, closed, and adjusted for the current month.

  3. At the end of each month's accounting period, send a copy of this report to the Operation Manager in Exam.

    Note:

    Only Ogden works Informant Claims.

Photocopy Fee Report (RACS Report 0129)

  1. The Photocopy Fee report lists photocopy fee transactions by deposit, cancellation, reclass, and refunds. Each transaction is listed by Doc-ID, prepared date, and amount.

  2. This report is produced monthly. The net total is reported on SF 224 under TAS 20X6877. This total agrees with the DTRIAL, Account 2340.

  3. At the end of each month's accounting period, send a copy of this report to the Return and Income Verification Services Unit Manager (RAIVS) at the campus. Also, fax a copy to the National RAIVS Analyst.

IPACR Report (RACS Report 0130)

  1. The IPACR reports IPAC receipts by document number that are waiting to be applied. The IPACR Report lists IPAC receipts by Accounts 4970, 4975, and 4985. Each transaction is listed by Doc-ID, beginning balance, adjusted amount, and current balance.

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

Seized, Acquired and Collateral Area Office Inventory Detail Report (RACS Report 135)

  1. The Seized, Acquired and Collateral Area Office Inventory Detail Report supports the Area Office Inventory Summary Report. It provides a detailed list of each individual record in the Deposit Fund Liability Account 4720, and the area office inventory accounts for a particular area office.

  2. This report is separated into three groups:

    1. Area office.

    2. Subtitles, such as acquired property, collateral held, etc.

    3. Doc-ID (each one shows a total item count and amount).

  3. Each record in this report lists each Doc-ID in order, original preparation date, and balance that is in open status.

  4. Deposit Fund Liability Account 4720 should equal the total proceeds from sales of seized property.

  5. Area Office Inventory Accounts:

    1. Seized Property - For each area requested, on each item that is related to general ledger Account 3300, print the Doc-ID, the preparation date, and the inventory amount.

    2. Total Seized Property - Items - For each area requested, total each Doc-ID that is considered open and is related to General Ledger Account 3300. Amount - For each area requested, total all inventory amounts that are considered open and are related to General Ledger Account 3300.

    3. Use the same methodology for the Account 7100, Acquired Property, and Account 3200, Collateral Held, as in above 5 a) and b).

  6. This report is produced and issued monthly to the appropriate areas (one that maintains the account and to area technical advisors). A response (verification) is required for the reports issued March 31, and September 30.

  7. Send copies of the Area Office Inventory Report to the appropriate area technical advisors with a two way memo requesting confirmation or noted discrepancies. It is not necessary to send the entire report to each area.

  8. The area technical advisors reconcile all discrepancies relating to collateral held, seized property, and acquired property.

  9. The areas send responses, either agreeing to the Area Office Inventory Report or reconciling any discrepancy, to accounting within 30 days after receiving the report. Accounting ensures that all responses are received, and completes reconciliation procedures not later than 60 days after the report was issued.

  10. Each month, area technical advisors provide a status report to the campus on all sale proceeds inventory records that are unresolved for 90 days or more from the prep-date. Technical advisors respond back to the campus within 10 days after receiving the report.

  11. This report is disposed/destroyed one year after each semi-annual verification.

Offer-in-Compromise Area Office Inventory Detail Report (RACS Report 136)

  1. The OIC Area Office Inventory Detail Report supports the Area Office Inventory Detail Report. It provides a detailed list of each individual record in the Deposit Fund Liability Account 4710 and the area office inventory accounts for Brookhaven, Cincinnati, or Memphis.

  2. Deposit Fund Liability Account - Total OICs - Lists each Doc-ID in order, original prepared date, and balance that is in open status (this report should equal Account 4710).

  3. This report is produced and issued monthly to the appropriate areas (the one that maintains the account, and to BSC and MSC Collections). The report is sorted by area office order, then Doc-ID order.

  4. Collection reconciles all discrepancies relating to OICs monthly as required. A response (verification) is required for the reports issued March 31 and September 30. To generate the report, select:

    1. Reports main menu

    2. OIC Inventory Detail Report from the Month-End sub-menu.

  5. Send copies of the OIC Inventory Detail Report to Collection with a two-way memo requesting confirmation or noted discrepancies.

  6. Responses, either agreeing to the inventory report or reconciling discrepancies, are sent to accounting within 30 days after receiving the report. Accounting ensures all responses are received, and completes reconciliation procedures not later than 60 days after the listing was issued.

  7. This report is disposed/destroyed one year after each semi-annual verification.

Miscellaneous Deposit Inventory Detail Report (RACS Report 137)

  1. The Miscellaneous Deposit Inventory Detail Report supports the Field Inventory Detail Report. It provides a detailed list of each individual record in the Deposit Fund Liability Account 4730, and the miscellaneous deposits funds for each field.

  2. Total Miscellaneous Deposit Funds lists each Doc-ID in order, original prepared date, and balance that is in open status. This report should equal Account 4730.

  3. The report is sorted in field office order, then in Doc-ID order.

  4. The report is produced monthly and issued to the area that maintains the Form 2236, and quarterly to the Resident Agent in Charge (formerly known as Chief of Criminal Investigation), or any other office concerned according to case history, to ascertain what disposition should be made of the payments. A response (verification) is required for the reports issued March 31, and September 30.

  5. The area maintaining the miscellaneous deposits issues a two-way memo to the Resident Agent in Charge. The memo includes:

    1. Taxpayers name.

    2. EIN/SSN.

    3. Tax class.

    4. Tax period.

    5. Amount.

    6. Remarks column for notations.

    Responses must be returned to this area within 30 days.

  6. Responses, either agreeing to the inventory report or reconciling a discrepancy, are forwarded to accounting within 30 days after receiving the report. Accounting ensures all responses are received, and completes reconciliation procedures within 60 days after the report was issued.

  7. This report is disposed/destroyed one year after each semi-annual verification.

IPACD Report (RACS Report 138)

  1. The IPACD Report tracks IPAC disbursements transaction, by IPA Cc Doc, by Doc-ID, waiting to be applied to the tax class account. The IPACD Report lists IPAC disbursements by Accounts 4970, 4975, and 4985. Each transaction is listed by Doc-ID, beginning balance, adjusted amount, and current balance.

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

Insolvency Suspense Report (RACS Report 139)

  1. The Insolvency Suspense Report tracks insolvency receipts are sorted by document number that have unclassified funds and waiting to be applied to the correct tax class account. This report lists the receipts in the Suspense Account 4625. Each transaction is listed by Doc-ID, beginning balance, adjusted amounts, and current balance.

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

Passive Foreign Investment Company (PFIC) Suspense Report (RACS Report 144)

  1. The Passive Foreign Investment Company (PFIC) Suspense Report tracks PFIC receipts are sorted by document number that have unclassified funds, and waiting to be applied to the correct tax class account. This report lists the receipts in the Suspense Account 4626. Each transaction is listed by Doc-ID, beginning balance, adjusted amounts, and current balance.

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

  3. Send this report to the Large Business and International unit that works the PFIC cases.

Standard Form 224 Detail Report (RACS Report 145)

  1. The Standard Form 224 Detail Report shows the detailed transactions of SF 224, RACS 018. It reports the journal transactions for the month and by TAS.

  2. This report maybe used as a tool to detect any questionable reporting for each TAS listed on the monthly SF 224.

Taxpayer Assistance Center (TAC) Cash Deposits (Area Office Remittance Reports)

  1. Effective March 31, 2010, each TAC depositing cash has a unique 3-digit number that is displayed on the Area Office Remittance Register (AORR).

  2. To balance the daily cash deposits compare the total of dollars deposited to the OTCnet System to the dollar total credited to taxpayer accounts on the AORR. If the TAC is out of balance, contact the manager. To digitally sign Form 2424 for specific situations, follow these procedures:
    Out of Balance

    1. Receive Form 2424 digitally signed from TAC office.

    2. Pen and Ink AORR (EOD1640).

    3. Prepare Form 4028.

    4. Release Form 4028 to Data Control and Form 2424 through pipe line.


    Out of Balance C Mode

    1. Prepare Form 2158 to transfer out to receiving campus.


    Gaining Site

    1. Transfer in and balance Form 2158 to AORR (EOD1640).

Acronyms

This table lists acronyms used in the IRM:

ACRONYM DEFINITION
AIS Automated Insolvency System
AKPFD Alaska Permanent Fund Dividend Levy
ALC Agency Location Code
ANMF Automated Non Master File
ANSPC Andover Submission Processing Campus
AOI Area Office Inventory
AOIC Automated Offer in Compromise
AORR Area Office Remittance Register
ATSPC Atlanta Submission Processing Campus
AUSPC Austin Submission Processing Campus
BBTS Batch Block Tracking System
BFC Beckley Finance Center
BMF Business Master File
BPD Department of the Treasury, Bureau of Public Debt (now Bureau of the Fiscal Service)
BSC Brookhaven Service Center
CADE Customer Account Data Engine
CARS Central Accounting Reporting System
CDDB Custodial Detail Data Base
CIR Collections Information Repository
CIRA Central Image Research Archive
COIC Centralized Offer-In-Compromise
CRL Control Record List
CSCO Compliance Services Collections Operations
CSPC Cincinnati Submission Processing Center
CTA Carriers and Transportation Act
DBA Database Administrator
DCF Dishonored Check File
DDIA Direct Debit Installment Agreements
DFR Deposit Fund Record
DLN Document Locator Number
DMF Debtor Master File
DMRS Deposit Message Retrieval System
DMS Debit Management Section
Doc-ID Document Identification Number
DOJ Department of Justice
DPS Daily Posting Summary
DT Deposit Ticket
DV Debit Voucher
DWR Daily Wire Record
ECC Enterprise Computing Center consists of : ECC-MTB (Martinsburg), and ECC-MEM (Memphis)
EFT Electronic Funds Transfer System
EFTPS Electronic Federal Tax Payment System
ELF Electronic Filing System
ELVIS Electronic Verification and Image Services
EO Exempt Organizations
EOD End of Day
EOM End of Month
EOMF Exempt Organizations Master File
EP Employee Plans
EPCF Electronic Payment Control File
FBA Fund and Budget Clearing Account Record
FBAR Foreign Bank Account Records
FDCR FRB Day Classification Report
FDS FEDWIRE Deposit System
FMS Financial Management Service (now Bureau of the Fiscal Service)
FOD Foreign Operations District
FPLP Federal Payment Levy Program
FRB Federal Reserve Bank
FRC Federal Records Center
FSPC Fresno Submission Processing Center
FTD Federal Tax Deposit
FUTA Federal Unemployment Tax Act
GAO Government Accountability Office
GMF Generalized Mainline Framework
GTRL Good Tape Release List
GUF Generalized Unpostable Framework
HHS Department of Health and Human Services
HQ Headquarters
ICE Informant Claims Examination
IDRS Integrated Data Retrieval System
IMF Individual Master File
IPAC Intra-Governmental Payment and Collection System
IPAC/D Intra-Governmental Payment and Collection Disbursement
IPAC/R Intra-Governmental Payment and Collection Receipt
IRA Individual Retirement Account
IRC Internal Revenue Code
ISRP Integrated Submission and Remittance Processing
IT Information Technology
ITIN Individual Taxpayer Identification Number
JE Journal Entry
JV Journal Voucher
KCSPC Kansas City Submission Processing Campus
KISAM Knowledge Incident/Problem Service Asset Management
MF Master File
MSC Memphis Service Center
NHQ National Headquarters
NMF Non Master File
NMI Northern Mariana Islands
NTRR Net Tax Refund Report
OCSE Office of Child Support Enforcement
OIC Offer-In-Compromise
OMB Office of Management and Budget
OSPC Ogden Submission Processing Center
OTCnet Over the Counter Network
P&A Program and Analysis
PCC Paper Check Conversion
PFIC Passive Foreign Investment Company
PSC Philadelphia Service Center
R&C Receipt and Control
RACR Reciprocal Accounting Control Record
RACS Revenue Accounting Control System
RAIVS Return and Income Verification Services
RFC Regional Finance Center
RPS Remittance Processing System
RRACS Redesign Revenue Accounting Control System
RRB Railroad Retirement Board
RRT Railroad Retirement Taxes
RS Reconciliation Sheet
RSA Revenue Systems and Analysis
SC Service Center
SCCF Service Center Control File
SFDCR Subsequent FRB Day Classified Report
SITLP State Income Tax Levy Program
SJ Source Journal
SOD Statement of Differences
SP Submission Processing
SPC Submission Processing Center
SPS Secure Payment System
TAC Taxpayer Assistance Center
TAS Treasury Account Symbol
TDA Taxpayer Delinquent Account
TDCS Tape Data Control Sheet
TDO Treasury Department Order
TEP Tape Edit Processor
TFCS Treasury Financial Communications System
TGA Treasury General Accounting
TID Trace Identification Number
TIPRA Tax Increase Prevention & Reconciliation Act of 2005
TOP Treasury Offset Program
TRACS Treasury Receivable Accounting and Control System
URF Unidentified Remittance File
USC United States Code
VI Territory of U.S. Virgin Islands
XSF Excess Collection File

Forms

This table list the forms used in the IRM:

NUMBER TITLE
Form 23C (RACS 006) Summary Record of Assessment/Assessment Certificate
SF 215-A or - C Deposit Ticket
SF 224 Statement of Transactions
514-B Credit Transfer Voucher
Form 656 Officer-In-Compromise Application Fee
Form 783 Remittance Register
Form 784 Recapitulation of Remittances
Form 813 Document Register
Form 813-A Recap of Document Registers
Form 843 Claim for Refund & Request for Abatement
SF 1081 Voucher and Schedule of Withdrawals & Credits
SF 1098 Schedule of Cancelled or Undelivered Checks
Form 1120PC U.S. Corporation Income Tax Return
SF 1166 Voucher and Schedule of Payments
1184 Accomplished Refund Cancellation Schedule
1185 Schedule of Unavailable Check Cancellation Credits
Form 1331 Notice of Adjustment
Form 1331-B Notice of Adjustment (not on MF)
Form 1963 Collection Register
Form 1983 Deposit Fund Record-Property Sales and Deposits
Form 2158 Credit Transfer Voucher
Form 2162 (RACS 025) Summary of Assessment Certificates Issued
Form 2162 (RACS 025A) Summary of Assessment Certificates Issued for Fiscal Year Ending
Form 2188 (RACS 024) Voucher & Schedule of Overpayment and Overassessments
Form 2221 Schedule of Collections
Form 2236 Deposit Fund Record-Miscellaneous Deposit Funds
Form 2276 Collateral Deposit/Release Record
Form 2284 FTD Bank Deposits (Advice of Credit)
Form 2285 Concurrent Determination of Deficiencies
Form 2424 Account Adjustment Voucher
Form 2433 Notice of Seizure
Form 2436 Seized Property Sale Report
Form 2515 Record of Offer-in-Compromise
Form 3177 Notice of Action for Entry on MF
Form 3210 Document Transmittal
Form 3244 Payment Posting Voucher
Form 3245 Posting Voucher-Refund Cancellation or Repayment
Form 3289 Authorization for Release of Magnetic Tape File
Form 3460 Transmittal Form
Form 3465 Adjustment Request
Form 3552 Prompt Assessment Billing Assembly
Form 3753 Manual Refund Posting Voucher
Form 3809 Miscellaneous Adjustment Voucher
Form 3813 Accomplished Refund Cancellation Schedule
Form 3997 Reconciliation of General Ledger Accounts
Form 4028 SCCF Adjustment Record (Format Code 216)
Form 4506 Request for Copy of Tax Return
Form 4710-CG Automated Offer-in-Compromise Record
Form 4830 IDRS Posting Document
Form 4861 NMF Block Summary
Form 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands
Form 5344 Examination Closing Record
Form 5461 Report of Action Under Public Law 93-647
SF 5515 Debit Voucher
Form 5526 FTD Adjustment Action Request
Form 5804 (FRB) Day Classified Report Balancing Proof
Form 5805 Subsequent Day Classified Report Balancing Proof Sheet
Form 6008 Fee Deposit for Outer Continental Shelf Oil
Form 6009 Quarterly Report of Fees Due on Oil Production
Form 6168 General Ledger Reconciliation with MCC RACR
Form 6652 Statement of Differences for Deposit or Disbursement Transactions
Form 8164 Transmittal Replacement
Form 8166 Input Reconciliation Sheet
Form 8167 Supplemental Input Reconciliation Sheet
Form 8485 Assessment Adjustment Case Record
Form 8758 Excess Collections File Addition
Form 13479 COIC Remittance Tracking Report

Treasury Account Symbols (TAS)

The following is a listing of each TAS and its definition:

TAS Description
200101 Tax Class 1 Withholding
200110 Tax Class 2 individual Income
200111 Tax Class 3 Corporation Income
200152 Tax Class 4 Excise
200153 Tax Class 5 Estate and Gift
200130 Tax Class 7 Tax on Carriers and Their Employees
200121 Tax Class 8 Federal Unemployment Tax
201060 Unclaimed Funds
201099 Miscellaneous Forfeiture Receipt
201210 Conscience Fund
203220 Duplication of EOMF Documents, Miscellaneous Receipts. This includes treaty country receipts, private activity bond receipts, PFIC receipts, FBAR payments, Form 8038-T arbitrage rebate payments not on MF, federal court-ordered restitution for costs and penalties, LIFO payments, mortgage subsidy bond receipts and other miscellaneous remittances not attributable to fees or assessed tax, penalty and, interest.
202411 EP/EO User Fees
20X8185 Oil Spill (Austin only)
20X5080.1 Public Debt
20X0903 Principal Amount Refunded
20X0904 Interest Paid on Principal Amounts Refunded
20X6877 Photocopy Fees (Fiscal Service does not recognize the symbol 20X5432.2 as photocopy fees so it must not be used.)
20X6879 Deposit Funds
20X5099 Anti-Drug Special Deposit Funds Receipts/Disbursements
75X6288 Child Support Receipts
20X5432.1 New Installment Agreement User Fees
20X5432.3 Reinstated Installment Agreement User Fees
20X5432.4 OIC User Fees
20X5432.5 EP/EO User Fee Increase 990 CD User Fees
20X5432.6 Disbursement, Reserved
20F3885.11 DMF Offsets
20F3820 EFTPS Unclassified/Insolvency
20F3820.09 Kansas - FTD Unclassified
20F3820.17 Cincinnati - FTD Unclassified
20F3820.18 Austin - FTD Unclassified
20F3820.29 Ogden - FTD Unclassified
20F3844 DOJ IPAC Suspense
20X1807 Miscellaneous Revenue
20F3880.09 Budget Clearing, Refund
20X5433 Informant Rewards, Receipts/Disbursements
20X6737 Cover Over Receipts - NMI
20X6738 Cover Over Receipts - VI
20X6740 Cover Over Receipts - Guam
20X6741 Cover Over Receipts - Samoa

Federal Tax Deposits (FTD) - Retired on January 1, 2011

(1) The entire exhibit is for information only.

(2) This table lists all FTD sections that were retired on January 1, 2011.

Old Section Title
3.17.63.32 Federal Tax Deposit
3.17.63.3 Deposit Ticket for Federal Tax Deposits
3.17.63.3 FTD Processing SFDCR
3.17.63.3 FTD Processing SCCF Posting Summary
3.17.63.3 FTD Tapes to ECC
3.17.63.3 FTD Adjustment Reclassifications
3.17.63.3 Special Processing Requirements for FTDs
3.17.63.3 Balancing the FDCR
3.17.63.3 Balancing the SFDCR
3.17.63.3 Write Off Small FTD Adjustments
3.17.63.3 Reversals and Dishonored Checks
3.17.63.3 Reversals Due to Erroneous Amounts
3.17.63.3 Corrections from the FTD Error Register
3.17.63.3 FTD Exception Processing
3.17.63.3 Balancing RRACS to FTD System

(3) The SCCF posting summary, the FDCR, the SFDCR, and the good tape release list (revenue receipts classifications) (GTRL) will be the computer output used for input to RRACS for accounting control. In addition to the computer output listed above, data from certain adjustments, confirmed DT/DVs, and the subsequent classification, are used as input documents to RRACS. A daily classification wire is prepared for Treasury from the daily accounting data.

(4) All DT/DVs, including FTDs, must be date stamped when they are received in accounting.

(5) A Statement of Understanding between Fiscal Service and IRS has established a three-day FTD classification cycle that begins with the date the FRB receives deposits related to FTDs the commercial banks have sent separately to the sites. This is a cycle for reporting purposes only. Also agreed to, unless late receipt of the verification data prohibits:

  1. IRS will classify data by extracting the information on a three-day reporting cycle.

  2. IRS will report unclassified data in excess of the three-day cycle immediately upon classification.

  3. Campuses will issue FTD supplementals each month.

  4. Campuses will be diligent in monitoring the unclassified amounts. The allowed threshold of $30,000,000 per each campus and/or a nationwide total of $120,000,000. Each week, evaluate what level you are carrying in this account.

(6) Fiscal Service accepts the report of classification on a three-day cycle without regard to the size of the unclassified amount, and invests reported trust funds on a daily basis.

Deposit Ticket For Federal Tax Deposits - Retired on January 1, 2011

(1) Austin, Cincinnati, Kansas City, and Ogden receive DT/DVs electronically transmitted from the FRB. Paper Advices of Credit with related FTD coupons are mailed to the above sites from the commercial banks.

(2) The FTD daily wire is available through the RRACS FTD main menu and is requested daily to meet Treasury's reporting requirements.

FTD Processing SFDCR- Retired on January 1, 2011

(1) The SFDCR is a computer-generated report that reflects the subsequent classification of those items reported as in-house unclassified or non-receipts(*) on the FDCR. The SFDCR is normally produced daily until the batch day represented is completely classified. Each new run updates the previous day's run by reporting, by tax class, those items that have been classified subsequent to the previous day's run, and reflecting the updated totals for in-house unclassified and non-receipts(*).

(2) The SFDCR will be balanced, and Form 5805 will be attached. Manual corrections necessary to balance the SFDCR to the unclassified totals from the previous day's run will be annotated on the report. These corrected totals will include the small adjustments write-offs. This balance and annotated copy of the SFDCR will be used as input to RRACS.

(3) After input, the SFDCR will be filed with the FDCR generated for the same batch day. Adjustment DT/DVs will be prepared by the site, per IRM 3.17.63.27.1.2(6) above.

(4) The confirmation date for an FTD adjustment DT/DVs is recorded through the FTD Control main menu.

FTD Processing SCCF Posting Summary - Retired on January 1, 2011

(1) The SCCF Posting Summary is a computer listing and summary of the records introduced to the control file activity for a specific day. It lists the new entities established by input of commercial bank transmittals, as well as the verification file transmitted by the FRB. Additions or subtractions due to adjustments of amounts for individual transmittals on the SCCF are also listed on the SCCF Posting Summary.

(2) The SCCF Posting Summary will be manually adjusted and properly annotated for any invalid posting or any 92 deletes of the SCTCR. These adjusted totals should be verified by the SCCF Posting Summary prior to input to RRACS. The adjusted totals will be the figures used as input.

(3) Daily input from the SCCF Posting Summary will record the input of commercial bank transmittals, dishonored checks, and SCCF adjustments due to the corrections of BOB blocks. The totals from the SC SCCF ENTITY line, plus or minus the total from the SC SCCF ADJ line, plus or minus the total from the BOB SCCF ADJ will be input. Normally this total will be credit (unsigned).

(4) After input, the journal number should be cross-referenced on the SCCF Posting Summary. The SCCF Posting Summary should be filed in date order by month. The copy of the SCCF Posting Summary used for input will be the official file record.

(5) The SCCF Posting Summaries for the first three workdays of the following month should be journalized before EOM processing.

FTD Tapes to ECC- Retired on January 1, 2011

(1) FTD 7741, or GTRL, is a computer-generated report, by transmittal, of the items and amounts on good tape for posting to the BMF. The list is totaled by tax class to form the revenue classification summary. Balancing of the data on this report is discussed under IRM 3.5.17. The GTRL, and the classification summary, will be the documents used for input. Input will be total debit (reversals) items and amount, and total credit FTD items and amount. The net credit minus debit amount of the GTRL.

(2) RACS 014 will be used as input for the classified amounts. Classified amount must equal net amount. The revenue receipts summaries should be journalized before EOM close out.

Special Processing Requirements for FTDs - Retired on January 1, 2011

(1) The FTD 5141 is the source document used to reclassify FTD revenue receipts from one tax class to another. This report should be received with the FDCR and SFDCR package each day.

Special Processing Requirements for FTDs - Retired on January 1, 2011

(1) In addition to the RRACS window input procedures for FTDs, certain processing steps are required to provide accounting control for FTDs. These include balancing of the FDCR and SFDCR, write-off of small FTD adjustments, reversals of dishonored checks, and other special processing steps related to FTDs.

(2) The CRL, FDCR and SFDCR are the computer outputs used as input to the RRACS windows. Both FTD transmittals and verifications are accounted for on the CRL. The procedures outlined below will be used to balance the FDCR, SFDCR, and to certify that all monies included in a DT or DV are accounted for.

Balancing the FDCR- Retired on January 1, 2011

(1) Both the classified amounts plus the unclassified amounts, and the FRB transmittal totals, will be balanced to the related deposit ticket. This balancing is proof that all the monies certified to the IRS are accounted for. ADJ DTs or ADJ DVs will be prepared to effect the balance when the deposit ticket amount is found to be in error. When the amounts on the FDCR are found to be incorrect, pen and ink adjustments will be made on that report to effect the balance. These adjusted totals will be used in the daily wire and all of the accounting control functions.

(2) A separate Form 5804 will be prepared for each FRB day batch when the FDCR is balanced. This completed and signed Form 5804 will be attached as a permanent part of the record. A duplicate copy of the Form 5804 will be prepared and held in a pending file when there are any unresolved amounts, and it is anticipated these unresolved amounts will be cleared on a subsequent output. Information relating to the unresolved amount will be contained in the remarks section of Form 5804.

(3) Follow the steps listed below in the preparation of Form 5804.

  1. Total amount of regular deposit tickets for the FRB day will be entered on Line 1, Column b.

  2. Total amount of regular debit vouchers for the FRB day will be entered on Line 2, Column b.

  3. List any adjustment that will result in ADJ DT on Line 3, Column b.

  4. List any adjustment that will result in a ADJ DV on Line 4, Column b.

  5. Mathematically compute the net total (DTs minus DVs) and place on the total line, Column b.

  6. The unadjusted amount from the FRB total transmittals line of the FRB day classified report will be entered on Line 1, Column d.

  7. Any valid verification card for the batch day included in the deposit ticket and the FRB transmittal of verification cards, but not yet posted to the SCCF, will be added to Line 2, Column d. The amounts will also be added to the non-receipts line and the total unclassified line of the FRB day batch report. This pen and ink adjustment to the FDCR will be made prior to entry of the figures in Column f.

  8. The amount of any verification input determined to be duplicate or invalid and included in the FRB total transmittals amount on the FDCR and the deposit ticket amount for this day, will be listed on Line 3, Column d. DVs should be present in Column b for these.

  9. If a valid verification input for a different batch day has been included in the FRB total transmittals and the non-receipt line of the FDCR, this amount will be entered on Line 4, Column d as a bracketed figure. Pen and ink adjustments will be made on the FDCR, non-receipts line, prior to entry in Column f.

  10. The net amount of any adjustment to the verification input will be posted to Line 5, Column d. DTs ADJ and DVs ADJ should be present in Column b for these items. Amounts listed on line 3 will not be listed on this line.

  11. Compute the totals for all lines Column d and place in the total line.

  12. From the FDCR, place the IRS total classified, non-receipts, and the in-house unclassified amounts on the proper lines of Form 5804, Column f. Note: the amounts placed in Column f will be the adjusted figures from the FDCR after all pen and ink adjustments have been made, including any small adjustment write-offs.

  13. Totals in Columns b, d, and f should balance. If columns do not balance, an unresolved error is present in the system. Isolate the error and initiate proper corrective action. Note corrective action in the remarks section of the form.

  14. If the FRB day batch report contains any unclassified amounts after balancing, place this unclassified amount on the first line (Column b) of the blank Form 5805. In-house unclassified and non-receipts will be entered as separate totals. Enter the FRB number and the batch day on Form 5805. Place in a pending file to be used with the next day's output.

Balancing the SFDCR- Retired on January 1, 2011

(1) In balancing the SFDCR, the total amount unclassified from the previous day (for this same batch day), plus or minus a DT ADJ or DV ADJ prepared for the SFDCR, are the total monies to be accounted for. When the amount from the previous day is found to be incorrect, DTs ADJ or DVs ADJ are prepared to adjust these amounts. These adjusted totals will be placed on the balancing proof sheet.

(2) A complete and signed Form 5805 will be attached to each SFDCR if there is any classified amount shown on the SFDCR, or if there is any change to the unclassified totals.

(3) Follow the steps listed below in the preparation of the Form 5805.

  1. Upon receipt of the SFDCR, pull the related Form 5805 from the pending file. Review the SFDCR to see if any classified amounts are present.

  2. Compare the amount on Line 1, Column b, of the Form 5805 to the total unclassified amount on the SFDCR.

  3. If there are no amounts classified on the SFDCR, and the unclassified total balances with the amount on Line 1, Column b of Form 5805, note or stamp the SFDCR 'no change'. Refile the Form 5805 in the pending file.

  4. When amounts are classified, or the totals are changed by input of additional data, Form 5805 will be completed, signed, and attached to the SFDCR.

  5. Any debit or credit adjustments resulting from the subsequent day output will be entered on Lines 2 and 3, Column b.

  6. Any regular DT or DV not included with the FDCR but related to this batch day, will be entered on Lines 4 and 5, Column b.

  7. Column b will be totaled and entered on the total line, Column b.

  8. From the SFDCR take the IRS total classified amount, total non-receipts, and total in-house unclassified, and enter on the proper line, Column d. Compute totals and place in total line, Column d.

  9. If the SFDCR contains any unclassified amounts after balancing, place this unclassified amount on the first line (Column b) of a blank Form 5805. The in-house unclassified amount and the non-receipts amounts will be placed on Line 1 as separate figures. Use Column a to designate which figure is in-house unclassified and which figure is non-receipts. Enter the FRB number and the batch day on the Form 5805. Place in pending file to be used with the next day's output.

Write Off Small FTD Adjustments - Retired on January 1, 2011

(1) Upon receipt of the FDCR and the SFDCR, identify those Transmittal Locator Numbers (TLNs) under the adjusted classified transmittal heading which indicates difference amounts of $20 or less. Determine the tax class of these items. If two or more tax classes are shown for one TLN, select the class that contains the major amount. Beside each of the TLNs adjusted on the FDCR or the SFDCR, place the pen and ink notation W.O. and the numeric digit for the tax class selected. If the FRB amount is greater than the IRS amount, place a plus (+) after the tax class numeric digit. If the IRS amount is greater than the FRB amount, place a minus (-) after the tax class numeric digit.

(2) Compute the net total for each tax class and a total net amount. Adjust the net adjustment total, (FDCR or SFDCR) by the net amount. For each tax class with a plus net figure, add this net to the same tax class in the grand totals classified amounts on the related FDCR or SFDCR. For each tax class with a minus net amount, subtract from that tax class. The overall net total will be a plus or minus from the IRS total classified line. These pen and ink adjustments to the FDCR or SFDCR will be made prior to input to RRACS windows.

(3) Occasionally, it may be necessary to reverse a small amount that has been previously written off, when a bank specifically requests that amount to be adjusted by issuance of DT or DV. In these cases the item will be researched to determine on which FDCR or SFDCR the write-off is recorded.

  1. A supplemental Form 5805 will be prepared using that batch date, and identifying that FDCR or SFDCR. In Column b, enter the amount on the adjustment DT or DV line.

  2. In Column d, enter the amount on the classified amounts line. Note the amount as TC1.

  3. Attach the Form 5805 to a blank sheet of computer paper. Mark it supplemental SFDCR.

  4. Prepare SF 5515 ADJ, or SF 215-A ADJ.

  5. In the remarks section of the Form 5805, document the action taken.

  6. Attach the supplemental Form 5805 to the original Form 5804 or Form 5805.

Reversals and Dishonored Checks- Retired on January 1, 2011

(1) The FRB will make requests by memo of reversals of amount previously processed in an FRB day batch. These reversals may be as a result of a dishonored check, or they may result from an FTD that contained an erroneous amount. Processing of these requests will be accomplished by the site. Research the request to determine that the FTD was processed in the amount stated in the memo.

(2) For dishonored checks, prepare an FTD replacement coupon, using the same entity information contained in the original FTD. The money amount will be negative in the amount of the dishonored check. When two or more dishonored checks are to be processed for the same bank, these may be placed in the same block. Prepare Form 8164 reflecting the total negative amount. SCRIPS will assign a microfilm serial number, and microfilm the block of work.

(3) Prepare SF 5515 in the total debit amount. SF 5515 will be numbered in the proper numbering series for the particular FRB to which it is sent. This SF 5515 will be considered a regular SF 5515, and will not be input until a confirmed copy is received from the bank.

Reversals Due to Erroneous Amounts - Retired on January 1, 2011

(1) Reversals due to erroneous amounts on the original FTD will be processed in the same manner as the dishonored checks described above except, in addition to the negative FTD, a credit FTD will be prepared with the correct money amount. The negative FTD will reverse the entire erroneous amount, the credit FTD will establish the correct amount on the BMF. Form 8164 for these reversals will be in the net amount (credit FTD minus negative FTD). The net amount for these items can be either debit or credit. When the net amount is credit, a regular SF 215-A will be prepared.

(2) Upon receipt of the confirmed copy of DT or DV verification data will be entered through SCRIPS/ISRP-DIS using the same ABA number, transmittal serial number, and sequence assigned to the FTD block of work. The confirmation date of the DT or DV will be the batch date assigned to the verification card.

(3) These verification items should be prepared and input immediately upon receipt, to ensure that the reversal information is on the FDCR for that specific batch day.

(4) Occasionally, the confirmed copies of these DTs or DVs may not be received in time to include in the FDCR. In this case, the amount will be reported later on the SFDCR. When the DT or DV is received in time to include in the daily wire that is equal to the confirmation date, but the verification card has not yet posted, the amount will be treated as a pen and ink adjustment to the non-receipts line on the FDCR confirmed DTs/DVs.

Corrections from the FTD Error Register - Retired on January 1, 2011

(1) Error correction procedures (IRM 3.5.17) provide for the correction of tax class amounts to perfect FTDs on the error register. These corrections to the data will be made daily as it is perfected and looped back into the processing cycle.

  1. Verify that total tax class increases equal total tax class decreases.

  2. Adjust the FDCR tax class amounts in pen and ink.

FTD Exception Processing - Retired on January 1, 2011

(1) Occasionally, an error by the bank in the preparation of the transmittal Form 2284 may result in a large difference that requires an adjustment Form 5526 and a DT or DV. When the amount is excessive (usually $50,000 or greater), exception processing procedures may be necessary.

(2) Exception processing will be on an individual transmittal basis. Exception processing may be initiated by either the FRB or the IRS.

(3) When an error in an excessive dollar amount of entry is recognized, immediate telephone contact will be made between the FTD coordinators of the FRB and the site, to provide the information necessary to effect an immediate adjustment.

(4) Sites will perform the following procedures when exception processing is requested:

  1. Locate the transmittal in question and verify the adjustment amounts; also ensure that the adjustment has not been previously processed.

  2. Prepare Form 5526 and SF 215-A, or SF 5515, as required.

  3. Assign a number to the SF 215-A, or SF 5515, from the numbering log.

  4. Fax the DT/DV and Form 5526 to the FRB.

  5. File the Form 5526 in the pending file awaiting the day batch reports. Attach the DT/DV to the Form 5526.

  6. The FRB will prepare a duplicate DT/DV using the same number as the copy of the fax. The FRB will receipt this document and forward the receipted copy to the site.

  7. When this item is reached in the processing of the day batch reports, process it in the normal adjustment manner except that DT/DV will not be transmitted to the FRB.

  8. Record as an adjustment in the normal manner.

  9. Journal copies will be input for the batch day to be reported on the wire.

  10. Place the receipted copies of the DT/DV received from the FRB on the wire for the date of confirmation.

  11. Input receipted copies in the normal manner.

(5) In cases where fax service is not available, and the emergency of the case warrants, the campus may furnish the FRB the proper document number from the log book. The FRB will prepare the DT/DV using this number. In these cases, the site will make a duplicate copy using the same number and attach it to the Form 5526 to be placed in the pending file.

(6) These procedures are normally limited to adjustments of $50,000 or greater. However, FRBs may, at their discretion, request adjustments under this exception processing procedure for lesser amounts, when a delay might result in extreme hardship to the commercial bank involved. If these exceptions become excessive, problem reports detailing the cases should be routed to NHQ.

Balancing RRACS to FTD System - Retired on January 1, 2011

(1) Weekly Balancing RRACS FTD data should be matched against output generated by the FTD system on a weekly basis. Once weekly, after DWIRE has been pulled, generate a DWR list to print a short version of all DWRs on the database. This report will include each open DWR by batch date and FRB number, and will list the remaining balances in non-receipt unclassified and in-house unclassified.

(2) Compare these amounts to run FTD 6340, classified report, generated from the FTD system to ensure that the figures agree. If a discrepancy exists in a DWR between the amounts listed as non-receipts and in-house unclassified, but the sum of the two figures agrees with the FTD 6340 run, correct the balances through the FTD Control main menu in order to correct the general ledger accounts as well as the DWR.

(3) If a discrepancy exists in a DWR between the amounts listed as non-receipts and in-house unclassified, and the sum of the two figures does not agree with the FTD 6340 run, contact NHQ RRACS after completing research to determine what created the discrepancy.

(4) If a discrepancy exists in the FRB number, the DWR must be reversed and re-input prior to inputting the next FTD daily wire package. Indicate on affected DWIRES that the cum balances have changes by the same amounts.

(5) If a discrepancy exists in the batch date, research to determine whether the batch date is correct. If it is determined to be incorrect, reverse and re-input.

(6) If no DWR exists for an item listed on FTD Run 6340, or if a DWR exists with no corresponding entry on FTD 6340, research previous FTD output and Form 5805s, to determine where the previous error had been made. An additional DWR should be remaining in the database with the corresponding differences in non-receipts and in-house unclassified. HQ CFO RRACS must be contacted before making any correction or reversing a DWire posting.

(7) Daily Balancing - The RRACS FTD data should also be matched to the General Ledger Account 7300 balance and the unconfirmed debit vouchers.

(8) Monthly Balancing - The RRACS MTrial balances in Accounts 4960 and 7220 should be netted with the unconfirmed deposit ticket amount only on the month-end RRACS 011. (They should net to zero.)

Redesign Revenue Accounting Control Systems Chart of Accounts

Chart of Accounts
Title Procedures
Account 2210, Withholding Revenue Receipts, FTD (Nominal Account, DR Normal Balance) (TAS 20-0101) - Retired on January 1, 2011 (1) This receipt account records the revenue receipts collected and deposited by authorized depositories and FRBs, for FTDs. Amounts are recorded in this account upon classification of FTDs on the FRB day, or subsequent day, batch report.
(2) Adjustments from DT or DV may increase or decrease the balance of this account when monies are classified.
(3) This account is maintained on a fiscal year basis.
Account 2220, Individual Income Receipts, FTD (Nominal Account, DR Normal Balance) (TAS 20-0110) - Retired on January 1, 2011 (1) This receipt account records the revenue receipts collected and deposited by authorized depositories and FRBs for FTDs. Amounts are recorded in this account upon classification of FTDs on the FRB day, or subsequent day, batch report.
(2) Adjustments from DT or DV may increase or decrease the balance of this account when monies are classified.
(3) This account is maintained on a fiscal year basis.
Account 2230, Corporation Revenue Receipts, FTD (Nominal Account, DR Normal Balance) (TAS 20-0111) - Retired on January 1, 2011 (1) This receipt account records the revenue receipts collected and deposited by authorized depositories and FRBs for FTDs. Amounts are recorded in this account upon classification of FTDs on the FRB day, or subsequent day, batch report.
(2) Adjustments from DT or DV may increase or decrease the balance of this account when monies are classified.
(3) This account is maintained on a fiscal year basis.
Account 2240, Excise Revenue Receipts, FTD (Nominal Account, DR Normal Balance) (TAS 20-0152) - Retired on January 1, 2011 (1) This receipt account records the revenue receipts collected and deposited by authorized depositories and FRBs for FTDs. Amounts are recorded in this account upon classification of FTDs on the FRB day, or subsequent day, batch report.
(2) Adjustments from DT or DV may increase or decrease the balance of this account when monies are classified.
(3) This account is maintained on a fiscal year basis.
Account 2270, CTA Revenue Receipts, FTD (Nominal Account, DR Normal Balance) (TAS 20-0130) - Retired on January 1, 2011 (1) This receipt account records the revenue receipts collected and deposited by authorized depositories and FRBs for FTDs. Amounts are recorded in this account upon classification of FTDs on the FRB day, or subsequent day, batch report.
(2) Adjustments from DT or DV may increase or decrease the balance of this account when monies are classified.
(3) This account is maintained on a fiscal year basis.
Account 2280, FUTA Revenue Receipts, FTD (Nominal Account, DR Normal Balance) (TAS 20-0121) - Retired on January 1, 2011 (1) This receipt account records the revenue receipts collected and deposited by authorized depositories and FRBs for FTDs. Amounts are recorded in this account upon classification of FTDs on the FRB day, or subsequent day, batch report.
(2) Adjustments from DT or DV may increase or decrease the balance of this account when monies are classified.
(3) This account is maintained on a fiscal year basis.
Account 4300, Unapplied FTD Transactions SCCF (Real Account, DR/CR Normal Balance) (Austin, Cincinnati, Kansas City and Ogden Only) - Retired on January 1, 2011 (1) This liability account will be used to record and control transmittals received by the campus from authorized depositories and FRBs, for processing as pre-journalized debit and credit inputs. Items will be cleared from this account upon receipt of the TEP Good Tape Release list. Pre-journalized debit and credit inputs recorded in this account will include:
  1. Pre-journalized debits - The SCCF Posting Summary journal totals when the figure is a negative amount, and net amount of the daily Good Tape Release list.

  2. Pre-journalized credits - The CRL journal totals when the figure is a positive amount.


(3) External subsidiary record is the FTD SCCF.
Account 4960, Unconfirmed FTDs (Real Account, DR/CR Normal Balance) (TAS 20F3820) (Austin, Cincinnati, Kansas City, and Ogden Only) - Retired on January 1, 2011 (1) The net totals of this liability account will represent the total credits and debits input to the FTD system for which no confirmed DT or DV has been received.
(2) No external subsidiary record is maintained.
Account 6970, Small Debit and Credit Cleared FTD (Nominal Account, DR/CR Normal Balance) - Retired on January 1, 2011 (1) This account is used to provide a contra account for Account 6975. It will record the inventory of small debit and credit adjustments, $20 and less, written off from the FRB day, and subsequent day, batch reports.
(2) There is no external subsidiary record for this account.
Account 6975, Liability for Small Debits and Credits FTD (Nominal Account, DR/CR Normal Balance) - Retired on January 1, 2011 (1) This account is provided to clear small debit or credit amounts, $20 or less. DTs or DVs will not be prepared and transmitted to the FRB for adjustment amounts of $20 or less on a single commercial bank transmittal. The balance of this account will be the net increase or decrease resulting from these small adjustment amounts.
(2) There is no external subsidiary record for this account.
Account 8100, FTDs Input (Nominal Account, DR Normal Balance) (Austin, Cincinnati, Kansas City, and Ogden Only) - Retired on January 1, 2011 (1) This work-in-process control account records the input of transmittals of FTDs. These FTD transmittals are reflected on the SCCF Posting Summary, FTD-6142.
(2) This account provides a contra for the liability Account 4300 when FTDs are input.
Account 8200, FTD Deposits Confirmed (Nominal Account, CR Normal Balance) (Austin, Cincinnati, Kansas City, and Ogden Only) - Retired on January 1, 2011 (1) This work-in-process control account records the confirmation of the deposit of FTD monies by the FRBs. Confirmation of DT/DVs are included in this account.
(2) This account provides a contra for the liability Account 4960 when adjustment deposits are confirmed, for the asset Account 7300 when adjustment debit vouchers are confirmed, and for the asset Account 7210 when the original deposit ticket and regular/reversal DT/DVs for FTDs are input on date of confirmation.

Batch Journal Input Windows

WINDOW NUMBER BATCH JOURNAL TYPE
100 GUF
101 SCCF Adjustment Reclass
102 GMF
103 IMF NTRR
104 BMF NTRR
105 DMF NTRR
107 IMF Recap - Semi-Annual
108 BMF Recap
110 EFTPS Deposit
111 EFTPS Debit Voucher
112 EFTPS Reclass
113 EFTPS TEP
114 FPLP Reclass DT/DV
115 GOALS Confirmed Refund
117 PNC Confirmed Deposit
119 GOALS Reconciled Deposit
130 Daily Wire
131 Supplemental form 224
133 Regular Assessment
134 Prompt Assessment
135 Quick Assessment
136 Jeopardy Assessment
137 IMF Abatement
138 BMF Abatement
140 IDRS End of Day (EOD)
141 ANMF SC RECAP - Other
142 ANMF SC RECAP - Assessment
162 CADE 2 Recap
199 Year-End Processing

Manual Input Windows

WINDOW NUMBER MANUAL INPUT TYPE
210 Deposit
211 Confirm Deposit
220 Debit Voucher
221 Debit Voucher Adjustment
236 JV Increase 20F3880
239 JV Decrease 20F3880
302 Acquisition
303 Disposition/Loss
304 Disposition/Profit
305 Disposition/Non Sale
306 Loss Embezzlement & Theft
307 Loss Unexplained Loss
308 Loss Deposit Discrepancy
309 Recover Embezzle & Theft
310 Recover unexplained Loss
311 Recover Deposit Discrepancy
312 Apply to OIC
313 Apply to Seizure
314 Apply to Miscellaneous
315 Apply from OIC
316 Apply from Seizure
317 Apply from Miscellaneous
320 Seized Property Open
321 Seized Property Close
322 Seized Property Open & Close
323 Collateral Open
324 Collateral Close
325 Collateral Open and Close
330 Open Non-Equity Collateral
335 Close Non-Equity Collateral
340 Open Non-Equity Seizure
345 Closed Non-Equity Seizure
400 Accounting Application
401 Cover Over Liability
402 Miscellaneous Application
404 URF/Miscellaneous
405 PFIC Application
406 URF/Deposit Fund
407 URF/Miscellaneous Fee
408 URF/Refund Repay
409 URF/Loss
411 DCF/SCCF
412 DCF/Miscellaneous Fee
413 DCF/Deposit Fund
414 DCF/Loss
415 DCF/Anti-Drug
417 EFTPS GMF/TEP - BMF
418 EFTPS GMF/TEP - IMF
421 ECC GMF/TEP - BMF
422 ECC GMF/TEP - IMF
424 ECC Deletes - BMF
425 ECC Deletes - IMF
427 ECC Unpostable - BMF
428 ECC Unpostable - IMF
435 Credit Transfer-Out Revenue Receipt CR Doc
436 Credit Transfer-Out Revenue Receipt DR Doc
437 Credit Transfer-Out Deposit Fund CR Doc
438 Credit Transfer-Out Deposit Fund DR Doc
441 Credit Transfer-In Revenue Receipt CR Doc
442 Credit Transfer-In Revenue Receipt DR Doc
443 Credit Transfer-In Deposit Fund CR Doc
444 Credit Transfer-In Deposit Fund DR Doc
446 Confirm Credit Trans-Out Rev Receipt CR Doc
447 Confirm Credit Trans-Out Rev Receipt DR Doc
448 Confirm Credit Trans-Out Deposit Fund CR Doc
449 Confirm Credit Trans-Out Deposit Fund DR Doc
458 Account Transfer-Out - Debit
459 Account Transfer-Out - Credit
460 Account Transfer-In - Debit
461 Account Transfer-In - Credit
465 Confirm Account Transfer-Out - Debit
466 Confirm Account Transfer-Out - Credit
469 IPACR Applications
470 TRACS Payment-Over Cancellation (CR 4970)
471 CADE 2
480 Erroneous Refund - Court Case
481 Erroneous Refund - Non-Court Case
485 Non-Payment of Erroneous Refund
490 Clear Erroneous Refund
495 Informant Rewards
496 Informant Rewards, Offset
498 Insolvency Recovery
499 Revenue clearance TRF
501 Miscellaneous Refund
502 PFIC Refund
503 Excess Refund
504 Unidentified Refund
505 Photocopy Refund
506 CADE to ECC Refund
507 NMF Refund
508 Deposit Fund Refund
509 Anti-Drug Refund
510 Miscellaneous Revenue Refund
512 ECC Refund - BMF
513 ECC Refund - IMF/CADE
514 Oil Spill Refund
515 Informant Reward, Refund
517 User Fee, Refund
518 Confirm ECC Refund - CADE
519 Informant Reward, Confirmation
520 Confirm Miscellaneous Refund
521 Confirm ECC Refund - BMF
522 Confirm ECC Refund - IMF
523 Confirm Excess Refund
524 Confirm Unidentified Refund
525 Confirm Photocopy Refund
526 Confirm NMF Refund
527 Confirm Deposit Fund Refund
528 Confirm Anti-Drug Refund
529 Confirm miscellaneous Revenue Refund
530 Confirm Oil Spill Refund
531 Confirm Passive Foreign Investment Company
532 Manual Cancellation
533 Deposit Fund Cancellation
534 ECC Cancellation - BMF
535 ECC Cancellation - IMF
536 Photocopy Cancellation
537 Anti-Drug Cancellation
538 Informant Cancellation
539 Miscellaneous Revenue Cancellation
540 Oil Spill Cancellation
541 IPAC Receipt
542 TRACS IPACD
543 User Fee Cancellation
544 Arbitrage Cancellation
546 CADE Cancellations
547 IPACD Miscellaneous Disbursement
548 Cover Over Cancellations
549 IPACD Deposit Fund Disbursement
553 IPACD Miscellaneous Revenue Disbursements
555 IPACD Photocopy Disbursement
557 IPACD Anti-Drug disbursement
559 IPACD DMF Offset Disbursement
560 IPACD Oil Spill Disbursement
570 Confirmation Carry Over Refund
580 IPACR FPLP
585 IPACD FPLP
590 Confirmation Arbitrage Refund
591 Confirmation User Fee
610 Assessment Regular Current With (TC 1)
611 Assessment Regular Current Ind Inc (TC 2)
612 Assessment Regular Current Corp (TC 3)
613 Assessment Regular Current Excise (TC 4)
614 Assessment Reg Current Estate & Gift (TC 5)
615 Assessment Regular Current CTA (TC 7)
616 Assessment Regular Current FUTA (TC 8)
620 Assessment Regular Deficiency With (TC 1)
621 Assessment Regular Deficiency Ind Inc (TC 2)
622 Assessment Regular Deficiency Corp (TC 3)
623 Assessment Regular Deficiency Excise (TC 4)
624 Assessment Reg Deficiency Estate & Gift (TC 5)
625 Assessment Regular Deficiency CTA (TC 7)
626 Assessment Regular Deficiency FUTA (TC 8)
630 Assessment Quick Current Withholding (TC 1)
631 Assessment Quick Current Ind Inc (TC 2)
632 Assessment Quick Current Corp (TC 3)
633 Assessment Quick Current Excise (TC 4)
634 Assessment Quick Current Estate & Gift (TC 5)
635 Assessment Quick Current CTA (TC 7)
636 Assessment Quick Current FUTA (TC 8)
640 Assessment Quick Deficiency With (TC 1)
641 Assessment Quick Deficiency Ind Inc (TC 2)
642 Assessment quick Deficiency Corp (TC 3)
643 Assessment Quick Deficiency Excise (TC 4)
644 Assessment Quick Deficiency Estate & Gift (TC 5)
645 Assessment Quick Deficiency CTA (TC 7)
646 Assessment Quick Deficiency FUTA (TC 8)
650 Assessment Prompt Current With (TC 1)
651 Assessment Prompt Current Ind Inc (TC 2)
652 Assessment Prompt Current Corp (TC 3)
653 Assessment Prompt Current Excise (TC 4)
654 Assessment Prompt Current Estate & Gift (TC 5)
655 Assessment Prompt Current CTA (TC 7)
656 Assessment Prompt Current FUTA (TC 8)
660 Assessment Prompt Deficiency With (TC 1)
661 Assessment Prompt Deficiency Ind Inc (TC 2)
662 Assessment Prompt Deficiency Corp (TC 3)
663 Assessment Prompt Deficiency Excise (TC 4)
664 Assessment Prompt Def Estate & Gift (TC 5)
665 Assessment Prompt Deficiency CTA (TC 7)
666 Assessment Prompt Deficiency FUTA (TC 8)
670 Assessment Jeopardy Current With (TC 1)
671 Assessment Jeopardy Current Ind Inc (TC 2)
672 Assessment Jeopardy Current Corp (TC 3)
673 Assessment Jeopardy Current Excise (TC 4)
674 Assessment Jeopardy Current Estate & Gift (TC 5)
675 Assessment Jeopardy Current CTA (TC 7)
676 Assessment Jeopardy Current FUTA (TC 8)
680 Assessment Jeopardy Deficiency With (TC 1)
681 Assessment Jeopardy Deficiency Ind Inc (TC 2)
682 Assessment Jeopardy Deficiency Corp (TC 3)
683 Assessment Jeopardy Deficiency Excise (TC 4)
684 Assessment Jeopardy Def Estate & Gift (TC 5)
685 Assessment Jeopardy Deficiency CTA (TC 7)
686 Assessment Jeopardy Deficiency FUTA (TC 8)
690 Non-Tax Assessment
691 Abatement
692 Erroneous Abatement
695 Non-Tax Abatement
710 FTD Day Batch
711 FTD Subsequent
712 FTD CRL
713 FTD Tapes to ECC
714 FTD MUCR
715 FTD To Unidentified
721 FTD CRL Debit
740 Confirm FTD Deposit
741 Confirm FTD Debit Voucher
750 FTD Reclass
810 Man Assess Regular Current With (TC 1)
811 Man Assessment Regular Current Ind Inc (TC 2)
812 Man Assess Regular Current Corp (TC 3)
813 Man Assess Regular Current Excise (TC 4)
814 Man Assess Reg Current Estate & Gift (TC 5)
815 Man Assess Regular Current CTA (TC 7)
816 Man Assess Regular Current FUTA (TC 8)
820 Man Assess Regular Deficiency With (TC 1)
821 Man Assess Regular Deficiency Ind Inc (TC 2)
822 Man Assess Regular Deficiency Corp (TC 3)
823 Man Assess Regular Deficiency Excise (TC 4)
824 Man Assess Reg Deficiency Estate & Gift (TC 5)
825 Man Assess Regular Deficiency CTA (TC 7)
826 Man Assess Regular Deficiency FUTA (TC 8)
830 Man Assess Quick Current With (TC 1)
831 Man Assess Quick Current Ind Inc (TC 2)
832 Man Assess Quick Current Corp (TC 3)
833 Man Assess Quick Current Excise (TC 4)
834 Man Assess Quick Current Estate & Gift (TC 5)
835 Man Assess Quick Current CTA (TC 7)
836 Man Assess Quick Current FUTA (TC 8)
840 Man Assess Quick Deficiency With (TC 1)
841 Man Assess Quick Deficiency Ind Inc (TC 2)
842 Man Assess Quick Deficiency Corp (TC 3)
843 Man Assess Quick Deficiency Excise (TC 4)
844 Man Assess Quick Def Estate & Gift (TC 5)
845 Man Assess Quick Deficiency CTA (TC 7)
846 Man Assess Quick Deficiency FUTA (TC 8)
850 Man Assess Prompt Current With (TC 1)
851 Man Assess Prompt Current Ind Inc (TC 2)
852 Man Assess Prompt Current Corp (TC 3)
853 Man Assess Prompt Current Excise (TC 4)
854 Man Assess Prompt Current Estate & Gift (TC 5)
855 Man Assess Prompt Current CTA (TC 7)
856 Man Assess Prompt Current FUTA (TC 8)
860 Man Assess Prompt Deficiency With (TC 1)
861 Man Assess Prompt Deficiency Ind Inc (TC 2)
862 Man Assess Prompt Deficiency Corp (TC 3)
863 Man Assess Prompt Deficiency Excise (TC 4)
864 Man Assess Prompt Def Estate & Gift (TC 5)
865 Man Assess Prompt Deficiency CTA (TC 7)
866 Man Assess Prompt Deficiency FUTA (TC 8)
870 Man Assess Jeopardy Current With (TC 1)
871 Man Assess Jeopardy Current Ind Inc (TC 2)
872 Man Assess Jeopardy Current Corp (TC 3)
873 Man Assess Jeopardy Current Excise (TC 4)
874 Man Assess Jeopardy Current Estate & Gift (TC 5)
875 Man Assess Jeopardy Current CTA (TC 7)
876 Man Assess Jeopardy Current FUTA (TC 8)
880 Man Assess Jeopardy Deficiency With (TC 1)
881 Man Assess Jeopardy Deficiency Ind Inc (TC 2)
882 Man Assess Jeopardy Deficiency Corp (TC 3)
883 Man Assess Jeopardy Deficiency Excise (TC 4)
884 Man Assess Jeopardy Def Estate & Gift (TC 5)
885 Man Assess Jeopardy Deficiency CTA (TC 7)
886 Man Assess Jeopardy Deficiency FUTA (TC 8)
DBA ONLY
902 Modify
903 Reverse
904 Reverse Assessment
905 Adjust NTRR Line Data
906 Undeposited Collection
907 Deposit
908 Reconcile (deletes from 035C DT/DV Unmatched RACS Record)
909 Reconcile (deletes from 035B DT/DV Unmatched Treasury Record)
910 Needs authorization from NHQ CFO before using. Allows the adjustment of money between tax classes and/or SCCF.

General Ledger Chart of Accounts

The numbers and titles of the General Ledger accounts in RRACS are as follows:

Acct. No. Account Title Real
or Nom.
Normal Bal.
1000 Accounts Receivable
1100 BMF Accounts Receivable R DR
1200 IMF/CADE Accounts Receivable R DR
1205 CADE Accounts Receivable R DR
1300 Non-Tax Accounts Receivable R DR
1301 CADE Non-Tax Receivable R DR
1321 NMF Notice R DR
1322 NMF Taxpayer Delinquent Account Deferral R DR
1324 NMF TDA Deferral Under Tolerance R DR
1360 NMF Installment Agreement R DR
1371 NMF OIC R DR
1389 NMF Suspense R DR
1400 Tax Accounts Transferred Out R DR
1401 Accrued Interest on Taxes Receivable R DR
1402 Accrued Penalty on Taxes Receivable R DR
1403 Unpaid Compliance Assessments R DR
1404 Accrued Interest on Compliance Assessments R DR
1405 Accrued Penalty on Compliance Assessments R DR
1406 Unpaid Write-Off Assessments R DR
1407 Accrued Interest on Write-Offs R DR
1408 Accrued Penalty on Write-Offs R DR
1409 Unpaid Memo Assessments R DR
1410 Accrued Interest on Memo Assessments R DR
1411 Accrued Penalty on Memo Assessments R DR
1510 Other Receivables, Regular R DR
1530 Court Case Erroneous Refund R DR
1535 CI Court Ordered Restitution Erroneous Refunds (Kansas City Only) R DR
1540 Non-Court Case Erroneous Refund R DR
1545 Identity Theft Erroneous Refund R DR
1550 Injured Spouse Claims Allowed - Rec R DR
1600 Manual Assessment, Transit Acct R DR
1710 Dishonored Checks R DR
1720 Dishonored Checks, Adjustments R DR/CR
1810 BMF Accounts Receivable, Inactive R DR
1815 CADE Accounts Receivable, Inactive R DR
1820 IMF/CADE Accounts Receivable, Inactive R DR
1830 NMF Accounts Receivable, Inactive R DR
1840 Other Receivables, Inactive R DR
2000 Receipt Accounts
2110 Withholding Revenue Receipts, Dir N DR
2120 Ind Income Revenue Receipt, Dir N DR
2130 Corporation Revenue Receipt, Dir N DR
2140 Excise Revenue Receipt, Dir N DR
2150 Estate and Gift Revenue Receipt, Dir N DR
2170 CTA Revenue Receipt, Dir N DR
2180 FUTA Revenue Receipt, Dir N DR
2210 Withholding Revenue Receipt, FTD N DR
2220 Ind Income Revenue Receipt, FTD N DR
2230 Corporation Revenue Receipt, FTD N DR
2240 Excise Revenue Receipt, FTD N DR
2270 CTA Revenue Receipt, FTD N DR
2280 FUTA Revenue Receipt, FTD N DR
2305 No longer being used N DR
2310 Treaty Country Receipts N DR
2315 Arbitrage Receipt (Ogden Only) N DR
2320 Miscellaneous Receipt N DR
2325 Miscellaneous Forfeiture Receipts N DR
2330 EP/EO User Fees (Cincinnati Only) N DR
2335 Miscellaneous User Fees (Cincinnati & Ogden Only) N DR
2340 Photocopy Fee N DR
2345 Presidential election Campaign N DR
2350 Public Debt N DR
2355 Federal Court-Ordered Restitution (Kansas City Only) N DR
2360 Conscience Fund N DR
2365 LIFO Payments (Cincinnati Only) N DR
2370 Mortgage Subsidy Bond Receipt N DR
2380 Original Installment Agreement N DR
2385 Reinstated Installment Agreement N DR
2390 Reserved
2395 OIC User Fees (Cincinnati, Memphis & Brookhaven Only) N DR
2410 Refund Repay Principal N DR/CR
2420 Refund Repay Interest N DR/CR
2600 Oil Spill Receipts (Austin Only) N DR
2800 Reserved
2900 Child Support Receipts N DR
2910 IPAC Receipts N DR
2915 DOJ Receipts R DR
3000 Inventory Accounts
3200 Collateral Held (Ogden Only) R DR
3300 Seized Property (Ogden Only) R DR
4000 Liability Accounts
4110 ECC Suspense for MF - BMF R DR/CR
4117 Accrued Interest on Taxes Receivable R CR
4118 Accrued Penalty on Taxes Receivable R CR
4120 SC Suspense for MF - BMF R DR/CR
4121 Unpaid Compliance Assessments R CR
4122 Accrued Interest on Compliance Assessments R CR
4123 Accrued Penalty on Compliance Assessments R CR
4125 EFTPS/FPLP Suspense for MF - BMF (Ogden Only) R DR/CR
4126 Unpaid Write-Off Assessments R CR
4127 Accrued Interest on Write-Offs R CR
4128 Accrued Penalty on Write-Offs R CR
4130 ECC Unpostable - BMF R DR/CR
4131 Unpaid Memo Assessments R CR
4132 Accrued Interest on Memo Assessments R CR
4133 Accrued Penalty on Memo Assessments R CR
4205 SC Suspense for To/From CADE R DR/CR
4210 ECC Suspense for MF - IMF/CADE R DR/CR
4215 CADE ECC Suspense R DR/CR
4217 CADE MFT 30 to MFT 29 R CR
4220 SC Suspense for MF - IMF R DR/CR
4225 EFTPS/FPLP Suspense for MF - IMF (Ogden Only) R DR/CR
4230 ECC Unpostable Documents - IMF R DR/CR
4254 MFT 30 to MFT 29 R CR
4300 Unapplied FTD Transactions - SCCF (Austin, Cincinnati, Kansas City, and Ogden Only) R DR/CR
4420 SC Suspense for NMF R DR/CR
4425 EFTPS/FPLP Suspense for NMF (Ogden Only) R DR/CR
4430 Unpostable Documents - NMF R DR/CR
4440 Assessment & Abatement Suspense - NMF R DR/CR
4510 Pre-payment Credits - BMF R CR
4520 Pre-payment Credits - IMF/CADE R CR
4521 Pre-payment Credit - Non-Tax R CR
4522 CADE Pre-payment CR - Non-Tax R CR
4530 CADE Pre-payment CR R CR
4610 Unapplied Advance Payments R CR
4615 IRC Sec. 847 Spec. Tax Payments R CR
4620 Unidentified Remittances R CR
4625 Insolvency Suspense R CR
4626 PFIC Suspense R CR
4701 Liability for Cover Over - NMI (Ogden Only) R CR
4702 Liability for Cover Over - VI (Austin and Ogden Only) R CR
4703 Liability for Cover Over - Guam (Ogden Only) R CR
4704 Liability for Cover Over - Samoa (Ogden Only) R CR
4710 Offers-in-Compromise (Cincinnati Only) R CR
4720 Sales of Seized Property (Ogden Only) R CR
4730 Miscellaneous Deposit Fund R CR
4740 Deposit Funds in Transit R CR
4750 Anti-Drug Special Funds Liability R CR
4755 Liability For Informant Reward (Ogden Only) R CR
4765 EFTPS Miscellaneous Suspense (Ogden Only) R DR/CR
4801 Approved Vouchers Payable, Prin R CR
4802 Approved Vouchers Payable, Int R CR
4803 Approved Vouchers Payable, Deposit Fund R CR
4804 Approved Vouchers Pay, Anti-Drug R CR
4805 Approved Vouchers Payable, Oil Spill R CR
4806 Approved Vouchers payable, Miscellaneous Revenue R CR
4808 Approved Vouchers Payable, Informant Reward R CR
4810 Liability for Budget Clearing Account - Increases/Decreases R DR/CR
4811 Approved Vouchers Payable - NMI (Ogden Only) R CR
4812 Approved Vouchers Payable - VI (Austin and Ogden Only) R CR
4813 Approved Vouchers Payable - Guam (Ogden Only) R CR
4814 Approved Vouchers Payable - Samoa (Ogden Only) R CR
4815 Approved Vouchers Payable - Miscellaneous User Fee R CR
4816 Approved Vouchers Payable - Photocopy Fee R CR
4817 Approved Vouchers Payable - Original Installment Agreement User Fee R CR
4818 Approved Vouchers Payable - Reinstated Installment Agreement User Fee R CR
4819 Approved Vouchers Payable - OIC User Fee R CR
4820 Approved Vouchers Payable - Reserved R CR
4900 Revenue Credit in Transit to Other Service Campuses R CR
4910 Disbursement, Loss R DR
4950 IMF Unallowable Deductions R DR/CR
4960 Unconfirmed FTDs (Austin, Cincinnati, Kansas City, and Ogden Only) R DR/CR
4970 Unapplied Refund Reversals R DR/CR
4975 Liability DOJ Receipts (Kansas City Only) R CR
4980 Liability for Inventory Accounts (Ogden Only) R CR
4985 IPACR Suspense R CR
5000 Disbursement Accounts
5100 Disbursements, Prin N CR
5200 Disbursements, Int N CR
5301 Disbursements, Miscellaneous User Fee N CR
5302 Disbursements, Photocopy Fee N CR
5303 Disbursements, Original Installment Agreement N CR
5304 Disbursements, Reinstated Installment Agreement N CR
5305 Disbursements, OIC User Fee N CR
5306 Disbursements, Reserved N CR
5400 Disbursements, Miscellaneous Revenue N CR
5401 Disbursements, PFIC (Ogden Only) N CR
6000 Assessments and Settlements
6001 Installment Agreement Liability N CR
6010 Arbitrage Rebate Liability Revenue (Ogden only) N CR
6011 Arbitrage Rebate Penalty Liability (Ogden Only) N CR
6110 Withholding Tax Assessment - Prin N CR
6111 Withholding Tax Assessment - Pen N CR
6112 Withholding Tax Assessment - Int N CR
6120 Individual Income Tax Assessment - Prin N CR
6121 Individual Income Tax Assessment - Pen N CR
6122 Individual Income Tax Assessment - Int N CR
6130 Corporation Tax Assessment - Prin N CR
6131 Corporation Tax Assessment - Pen N CR
6132 Corporation Tax Assessment - Int N CR
6140 Excise Tax Assessment - Prin N CR
6141 Excise Tax Assessment - Pen N CR
6142 Excise Tax Assessment - Int N CR
6150 Estate & Gift Tax Assessment - Prin N CR
6151 Estate & Gift Tax Assessment - Pen N CR
6152 Estate & Gift Tax Assessment - Int N CR
6170 CTA Tax Assessment - Prin N CR
6171 CTA Tax Assessment - Pen N CR
6172 CTA Tax Assessment - Int N CR
6180 FUTA Tax Assessment - Prin N CR
6181 FUTA Tax Assessment - Pen N CR
6182 FUTA Tax Assessment - Int N CR
6190 Previously Assessed Tax N CR
6191 Previously Assessed - Pen N CR
6192 Previously Assessed - Int N CR
6200 Taxpayer Accounts Transferred N DR/CR
6201 Mirror Assessments N DR/CR
6310 Miscellaneous Fees N CR
6320 Offshore Oil Account (Austin Only) N CR
6330 Debtor Masterfile Offsets N CR
6400 Miscellaneous Revenue Collection N CR
6510 Overassessment Credited N DR
6520 Refund of Tax & Interest - NMF N DR
6530 Tax Accounts Compromised N DR
6540 Small Debits and Credits Cleared N DR/CR
6545 BMF 100% Penalty Credit Allowed N DR/CR
6550 Withholding Tax Payments Credited N DR
6560 Other Credits Allowed N DR
6565 Refund Cancellation Cr Allowed N DR
6570 Substantiated Credits Allowed N DR
6575 Overpayment Interest Allowed N DR
6580 Revenue CR Transferred To/From N DR/CR
6590 Deposit Fund CR Transferred To/From N DR/CR
6600 Accounts Cleared, Statute N DR/CR
6700 Foreign Check Collection Cost & Miscellaneous Bank Charges N DR
6800 Excess Collection N CR
6810 Unapplied Statute Expired Credit N DR/CR
6900 Adjustments or Corrections of Rev N DR
6901 ECP Adjustments of Revenue N DR
6905 Identity Theft Erroneous Refund Write-Offs N DR
6910 Adj or Correction of Miscellaneous Revenue N DR
6920 Disbursement Write-Off N DR
6950 DOJ Civil Debt Collection Holdback (Atlanta Only) N DR
6970 Small Debit and Credit cleared - FTD N DR/CR
6975 Liability for Small Debits and Credits Cleared - FTD N DR/CR
6980 Acquired Property Disposed of Other Than by Sale (Ogden Only) N DR
6985 Profit and Loss on Sale of Acquired Property (Ogden Only) N DR/CR
7000 Other Assets
7001 Unclassified EFTPS/FPLP (Ogden Only) R DR
7002 Deposit Fund Receipts/Deposit Fund Disbursements R DR/CR
7003 Anti-Drug Special Fund Receipts/Anti-Drug Disbursements R DR/CR
7004 Informant Reward Drug Receipts/Disbursements (Ogden Only) R DR/CR
7005 Cover Over Receipts/Disbursement - NMI (Ogden only) R DR/CR
7006 Cover Over Receipts/Disbursements - VI (Austin and Ogden Only) R DR/CR
7007 Cover Over Receipts/Disbursements - Guam (Ogden Only) R DR/CR
7008 Cover Over Receipts/Disbursements - Samoa (Ogden Only) R DR/CR
7009 Insolvency Unclassified R DR
7100 Property Acquired in Payment of Taxes (Ogden Only) R DR
7200 Unclassified FTDs -No longer in use R DR
7210 Confirmed Unclassified Amounts (Austin, Cincinnati, Kansas City, and Ogden Only) R DR
7220 Unconfirmed Unclassified Amounts (Austin, Cincinnati, Kansas City, and Ogden Only) R DR
7300 Unconfirmed Debits (Austin, Cincinnati, Kansas City, and Ogden Only) R DR
7500 Undeposited Collections R DR
7610 Embezzlement and Thefts R DR
7620 Unexplained Losses R DR
7649 ECP Deposit Discrepancy R DR
7650 Deposit discrepancy R DR
8000 Work in Process Control Accounts
8100 FTD Input (Austin, Cincinnati, Kansas City, and Ogden Only) N DR
8200 FTD Deposits confirmed (Austin, Cincinnati, Kansas City, and Ogden Only) N CR
9000 Ledger Closing Accounts
9998 Reversal of Revenue Clearance Accountability N DR/CR
9999 Revenue Clearance Accountability R DR/CR

Automated Posting Records (Batch)

The following chart lists the number, tape identification, and ledger accounts:

NUMBER Tape ID/ Ledger ACCOUNT
100 GUF 5302 Corrected New and Nullified unpostables Tape Processing
DR 4110, 4120, 4130, 4210, 4220, 4230
CR 4110, 4120, 4130, 4210, 4220, 4230
101 SCF 1101 Renumber List Tape Processing
DR 21XX, 4120, 4220, 4420, 4620, 6540, 6800
CR 21XX, 4120, 4220, 4420, 4620, 6540, 6800
102 GMF 1505 TEP Tape Processing
DR 4110, 4120, 4210, 4215, 4220
CR 4110, 4120, 4210, 4215, 4220
103 IMF NTRR
104 BMF NTRR
105 DMF NTRR Tape Processing
DR 2910, 2410, 6310
CR 2410, 2910, 4110, 6330
108 BMF Recap Tape Processing
DR 1100, 1810, 1300, 21XX, 2380, 2385, 4110, 4210, 4520, 4521, 6200, 6510, 6530, 6540, 6560, 6580, 6575, 6810
CR 1100, 1300, 21XX, 2380, 2385, 4110, 4510, 4521, 6010, 6011, 6100, 6200, 6510, 6540, 6580, 6575, 6600
162/107 IMF Recap Tape Processing
DR 1200, 1300, 1550, 1820, 21XX, 2380, 2385, 4210, 4254, 4420, 4520, 4521, 4950, 6001, 6200, 6330, 6510, 6530, 6540, 6550, 6560, 6575, 6580, 6600, 6810
CR 1300, 1550, 21XX, 2380, 2385, 4210, 4254, 4520, 4521, 4950, 6001, 6100, 6110, 6200, 6330, 6510, 6530, 6540, 6550, 6560, 6575, 6580, 6600, 6800, 6810
110 EFTPS DT
DR 2110, 2120, 2130, 2140, 2150, 2170, 2180, 2190
CR 4125, 4225, 4425, 4765
111 EFTPS DV
DR 4125, 4225, 4425, 4765
CR 2110, 2120, 2130, 2140, 2150, 2170, 2180, 2190
112 EFTPS Reclass
DR 2110, 2120, 2130, 2140, 2150, 2170, 2180, 2190, 4125, 4225, 4425, 4765
CR 2110, 2120, 2130, 2140, 2150, 2170, 2180, 2190, 4125, 4225, 4425, 4765
113 EFTPS TEP
DR 4125, 4225, 4110, 4210, 4251
CR 4125, 4225, 4110, 4210, 4251
114 FPLP Reclass DT/DV
DR 21XX, 4125, 4225, 4425
CR 21XX, 4125, 4225, 4425
115 RASMATCH Refund Confirmation
DR 2400, 4800
CR 2400, 5100, 5200, 53XX, 7002-7008
117 DT/DV Match, Confirmed Deposit Tickets and Debit Vouchers
119 Matched Deposit Tickets and Debit Vouchers
140 EOD28 IDRS Recap Tape Processing
DR 21XX, 2380, 2385, 4120, 4220, 4620, 6800, 9998
CR 1710, 21XX, 4120, 4220
141 ANMF SCRECAP - Other
142 ANMF SCRECAP - Assessment

Subsidiary Records External to RRACS

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

GL Acct. No. External Subsidiary Frequency
1321 NMF Notices Monthly
1322 NMF TDA Monthly
1324 NMF TDA Deferral Under Tolerance Monthly
1360 NMF Installment Agreement Monthly
1371 NMF OIC Monthly
1389 NMF Suspense Monthly
1400 File of 514-B Pending Confirmation Monthly
1510 Other Receivable Document File Monthly
1530 Erroneous Refunds Court Case Document File Monthly
1535 CI Court Ordered Restitution Erroneous Refunds (Kansas City Only) Monthly
1540 Erroneous Refunds Non-Court Case, Document File Monthly
1545 Identity Theft Erroneous Refund Monthly
1600 Assessments Pending (Form 3552) and Document File Monthly
1710 IDRS DCF Monthly
1720 Form 2424 Document File Monthly
1830 53d Cases, NMF Monthly
1840 Document File Monthly
3200 Collateral Deposit Records Quarterly
3300 Notice of Seizures Quarterly
4120 BMF SCCF Monthly
4125 BMF EFTPS Suspense Monthly
4130 BMF Unpostable File Monthly
4220 IMF SCCF Monthly
4225 IMF EFTPS Suspense Monthly
4230 IMF Unpostable File Monthly
4420 NMF SCCF Monthly
4425 NMF EFTPS Suspense Monthly
4430 NMF Unpostable File Monthly
4440 Form 813 Monthly
4610 Unapplied Advance Payment Documents Monthly
4615 Section 6077 Payment Documents Monthly
4620 IDRS URF Monthly
4625 Insolvency Document File Monthly
4626 PFIC Receipts Monthly
4701 Case File Monthly
4702 Case File Monthly
4703 Case File Monthly
4704 Case File Monthly
4710 OIC Record Card (Form 2515) Quarterly
4720 Seized Property Record Quarterly
4730 Miscellaneous Fund Quarterly
4740 Credit Transfer Voucher Monthly
4750 Case File Quarterly
4755 1136C Letter Quarterly
4765 Miscellaneous EFTPS Suspense Monthly
4801 Unconfirmed SF 1166 (Principal) Monthly
4802 Unconfirmed SF 1166 (Interest) Monthly
4803 Unconfirmed SF 1166 (Deposit Fund) Monthly
4804 Unconfirmed SF 1166 (Anti-Drug) Monthly
4805 Unconfirmed SF 1166 (Oil Spill) Monthly
4806 Unconfirmed SF 166 (Miscellaneous Receipts) Monthly
4808 Unconfirmed SF 1166 (Informant Rewards) Monthly
4810 Budget Clearing Document File Monthly
4811 Unconfirmed SF 1166 (NMI) Monthly
4812 Unconfirmed SF 1166 (VI) Monthly
4813 Unconfirmed SF 1166 (Guam) Monthly
4814 Unconfirmed SF 1166 (Samoa) Monthly
4815 Unconfirmed SF 1166 (Miscellaneous User Fee) Monthly
4816 Unconfirmed SF 1166 (Photocopy Fee) Monthly
4817 Unconfirmed SF 1166 (Installment Agreement) Monthly
4818 Unconfirmed SF 1166 (Reinstate Installment Agreement) Monthly
4819 Unconfirmed SF 1166 (OIC User Fee) Monthly
4900 Unconfirmed Form 2158 Out Quarterly
4910 Disbursement Loss Monthly
4970 Document File Monthly
4975 Document File Monthly
4985 Document File Monthly
6310 Supporting File Monthly
6400 Supporting File Monthly
6510 Forms 2188, 3354, 1331B & 3809 Monthly
6565 Refund Cancellation Credits Allowed Monthly
6570 Case File Monthly
6575 Case File Monthly
6700 Foreign Check Collection Cost & Miscellaneous Bank Charge Records (Case File) Monthly
6800 IDRS Excess Collection Monthly
6905 Identity Theft Erroneous Refund Write-Offs Monthly
6920 Disbursement Write-Off Monthly
6950 DOJ Supporting File Monthly
6980 Acquired Property Disposed of Other than Sale (Case File) Monthly
6985 Memo from Collection Division Monthly
7100 Report of Sale of Seized Property Quarterly
7610 Case File (Embezzlement and Theft) Quarterly
7620 Case File (Unexplained Losses) Quarterly
7649 ECP Deposit Discrepancy Quarterly
7650 Case File (Deposit Discrepancy) Quarterly
9998 Document File Monthly
1100 1300 1810 4110 4510 4521 BMF RACR Monthly
1200 1205 1300 1301 1815 1820 4205 4210 4215 4217 4254 4520 4521 4522 4530 CADE 2 Weekly/Monthly

Net Tax Refund Report (RACS Report 023)

The Line-No-Class and Line-Name-Class are as follows:

Line # Tax Class Major MFTs Type of Refund Description and TCs
1 2 30,20,22 Ind Inc PY Refund of overpayments from original settlement of prior year tax return (Forms 1040, 1040A, and 1040EZ.) A prior year refund is one occurring after the beginning of the 10th month after the tax period ending date.
2 2 30,20,22 Ind Inc CY Refund of overpayments from original settlement of current year tax return (Forms 1040, 1040A, and 1040EZ). A current year refund is one occurring within and including the 9th month after the tax period ending date.
3 2 30,20,22 Ind Inc Aud Adj Refund of tax return resulting from audit adjustment with a 47 document code (other than TC 305 or 309). Forms 1040, 1040A, and 1040EZ.
4 2 30,20,22 Ind Inc DP Adj Refund of tax return resulting from data processing adjustment with a 54 document code (other than TC 295 or 299). Forms 1040, 1040A, and 1040EZ.
5 2 30,20,22 Ind Inc DP Tentative Carry Back Refund of tax return resulting from DP Adjustment of a carryback or a tentative carryback claim - TC 295 or 299 with transaction date later than TC 305 or 309. Forms 1040, 1040A, and 1040EZ.
6 2 30,20,22,69 Ind Inc Other Refunds from Forms 1040, 1040A, and 1040EZ resulting from causes other than lines 1-5, or 7 (includes a math error correction).
7 2 30,20,22 Ind Inc Aud TCB Refund of tax return resulting from an audit adjustment of a carryback or tentative carryback claim - TC 305 or 309 with a transaction date later than TC 295 or 299. Forms 1040, 1040A, and 1040EZ.
8 Re-
served
9 Ind Inc EFT CY MEMO Line
10 Re-
served
11 1 01,17 941 PY Refund of employment tax from prior years.
12 1 01,17 941 CY Refund of employment tax overpayment on Form 941 for current year returns.
13 1 01,17 941 DP Adj Refund of employment tax return resulting from data processing adjustments.
14 1 01,17 941 Aud Adj Refund of employment tax return resulting from audit adjustments.
15 1 01,08,17,55 941 Other Refund of employment tax return resulting from causes other than Lines 11-14, from penalties and form 8804, e.g., when a return has not been filed for the tax period.
16 1 04,18,11 942 PY Refund of employment tax overpayment on prior year Form 942.
17 1 04,18 942 CY Refund of employment tax overpayment on current year Form 942.
18 04,18 942 DP Adj Refund of employment tax overpayment resulting data processing adjustments.
19 1 04,18 942 Aud Adj Refund of employment tax return resulting from audit adjustments
20 1 04,18 942 Other Refund of employment tax return resulting from causes other than Lines 16-19.
21 1 11,19 943 PY Refund of employment tax overpayment on prior year Form 943.
22 1 11,19 943 CY Refund of employment tax overpayment on current year Form 943.
23 1 11,19 943 DP Adj Refund of employment tax return resulting from cases other than Lines 21-24.
24 1 11,19 943 Aud Adj Refund of employment tax return resulting from audit adjustments.
25 1 11,19 943 Other Refund of employment tax return resulting from causes other than Lines 21-24.
26 1 12 1042 PY Refund of overpayment from prior year Form 1042.
27 1 12 1042 CY Refund of overpayment from current year Form 1042.
28 1 12 1042 DP Adj Refund of Form 1042 overpayment resulting from data processing adjustments.
29 1 12 1042 Aud Adj Refund of Form 1042 overpayment resulting from audit adjustments.
30 1 12 1042 Other Refund of Form 1042 overpayment resulting from causes other than Lines 26-29.
31 2 05,21 1041 PY Refund of overpayment resulting from prior year Form 1041.
32 2 05,21 1041 CY Refund of overpayment resulting from current year Form 1041.
33 2 05,21 1041 DP Adj Refund of Form 1041 overpayment resulting from data processing adjustments.
34 2 05,21 1041 Aud Adj Refund of Form 1041 overpayment resulting from audit adjustments.
35 2 05,21,69 1041 Other Refund of Form 1041 overpayment resulting from causes other than Lines 31-34. Refund of Form 8697.
36 2 06,35 1065 PY Refund of overpayment resulting from prior year Form 1065.
37 2 06,35 1065 CY Refund of overpayment resulting from current year Form 1065.
38 2 06,35 1065 DP Adj Refund of Form 1065 overpayment resulting from data processing adjustments.
39 2 06,35 1065 Aud Adj Refund of Form 1065 overpayment resulting from audit adjustments.
40 2 06,35 1065 Other Refund of Form 1065 overpayment resulting from causes other than Lines 36-39.
41 5 52,53 706 PY Refund of estate tax overpayment from prior year.
42 5 52,53 706 CY Refund of estate tax overpayment from current year.
43 5 52,53 706 DP Adj Refund of estate tax overpayment resulting from data processing adjustments.
44 5 52,53 706 Aud Adj Refund of estate tax overpayment resulting from audit adjustments.
45 5 52,53,77,78 706 Other Refund of estate tax overpayment resulting from causes other than Lines 41-44.
46 5 51,54 709 PY Refund of gift tax overpayment from prior year.
47 5 51,54 709 CY Refund of gift tax overpayment from current year.
48 5 51,54 709 DP Adj Refund of gift tax overpayment resulting from data processing adjustments.
49 5 51,54 709 Aud Adj Refund of gift overpayment resulting from audit adjustments.
50 5 51,54 709 Other Refund of gift tax overpayment resulting from causes other than Lines 46-49.
51 7 09,71,72 CTI PY Refund of railroad retirement tax overpayment from prior year.
52 7 09,71,72 CTI CY Refund of railroad retirement tax overpayment from current year.
53 7 09,71,72 CTI DP Adj Refund of railroad retirement tax overpayment resulting from data processing adjustments.
54 7 09,71,72 CTI Aud Adj Refund of railroad retirement tax overpayment resulting from audit adjustments.
55 7 09,71,72 CTI Other Refund of railroad retirement tax overpayment resulting from causes other than Lines 51-54.
56 8 10,80 940 PY Refund of federal unemployment tax overpayment from prior year.
57 8 10,80 940 CY Refund of federal unemployment tax overpayment from current year.
58 8 10,80 940 DP adj Refund of federal unemployment tax overpayment resulting from data processing adjustments.
59 8 10,80 940 Aud Adj Refund of federal unemployment tax overpayment resulting from audit adjustments.
60 8 10,80 940 Other Refund of federal unemployment tax overpayment resulting from causes other than Lines 56-59.
61 3 02,23,31,32,33,34,38 Corp PY Form 1120-Original Settlement-Refund of prior year tax return without remittance, where refund exceeds remittance amount, or where refund is equal to or less than amount of remittance received with return.
62 3 02,23,31,32,33,34,38 Corp CY Form 1120-Original Settlement-Refund of current year tax return without remittance, where refund exceeds remittance amount, or where refund is equal to or less than amount of remittance received with return.
63 3 02,23,31,32,33,34,38 Corp DP Adj Form 1120-Refund of tax return from data processing adjustments with a 54 document code (other than TC 295 or 299).
64 3 02,23,31,32,33,34,38 Corp Aud Adj Form 1120-Refund of tax return from audit adjustments with a 47 document code (other than TC 305 or 309).
65 3 02,23,31,32,33,34,38,69 Corp Other Form 1120-Refund resulting from causes other than Lines 61-64, 66-68.
66 3 02,23,31,32,33,34,38 Corp DP TCB Form 1120-Refund of tax resulting from data processing adjustments on a carryback or tentative carryback claim-TC 295 or 299 with a transaction date later than TC 305 or 309.
67 3 07 Corp REMIC Form 1066-Refund of tax resulting from F1066, U.S. Real Estate Mortgage Investment Conduit Income Tax Return.
68 3 02,23,31,32,33,34,38,39 Corp Aud TCB Form 1120-Refund of tax return resulting from an audit adjustment of a carryback or tentative carryback claim-TC 305 or 309 with a transaction date later than TC 295 or 299.
69 Re-
served
70 4 Alcohol fuel Credit for alcohol used as fuel.
71 4 03,45 EX HTF Fuel Farm Use (gaso-
line)
Gasoline, Off Highway, and used on farm, F8849 with F4136.
72 4 03,45 EX HTF Exempt Use (gaso-
hol)
Gasohol Alcohol mixtures, F4136, Gasohol Claims: Interest allowed if it takes over 20 days to process. F8849 Quarterly Claims by F1065 Partnerships with F4136.
73 4 30,45 EX HTF Non-
Hwy/
Other (diesel)
Diesel Fuel Public Law 95-618, Off-Highway Business Use.
74 4 03,45 EX HTF Comm. Fishing (special motor fuel) SMF on F8849 claims with F4136 Public Law 95-618 (1-1-79)
75 4 02,05,21,22,30,
32-34,
44,67
EX HTF Taxicab Fuel Qualified Diesel-Powered Highway Vehicle Purchase, F4136.
76 4 03,45 EX HTF Buses Diesel Fuel-Public Law 95-618 (1-1-79) F8849 Claims with F4136. Intercity, Local or School Buses, and Off Highway Business Use.
77 4 03, 45 EX AATF Mfgrs. Tax Gasoline exempt from tax being mixed with Alcohol.
78 4 03, 45 EX AATF Retls. Tax Airport and Airway gasoline F8849 Claims with F4136.
79 4 03, 45 EX Other Aviation fuel Aviation Fuels used for commercial Use, F4136.
80 4 03, 45 EX AATF Aircraft Use Tax Passenger Ticket Tax Law Expired 12-31-1995.
81 4 EX Alcohol Repealed 8-23-88. Final TXPD 8809.
82 4 40, 41 EX Tobacco IRS numbers other than 3X
83 4 03, 45 EX Retail Retailers' excise tax if the largest liability refunded is Group 1 (Abstract numbers 9-13) in comparison with Group III (all other abstract numbers not designated.)
84 4 03, 45 EX Mfgrs. Excise tax refund if the largest liability is Group II (abstract numbers 32-49).
85 2 55 Assess-ment of Miscellaneous Penal-
ties
Refunds resulting from non-return related civil penalties. Refund of Form 8278.
3 13 Refunds resulting from non-return related civil penalties. Refund of form 8278.
86 0-6 29 IRA Benefit Plans Refunds on Form 5329.
0 74 IRA Benefit Plans Refunds on Forms 5330, 5301, 5303.
6 74 IRA Benefit Plans Refunds on Forms 5307, 5310, 5500, 5500C.
6 76 IRA Benefit Plans Refunds on Form 5330.
87 3, 6 33 Exempt Organi-zations Refunds on Form 990-C.
3, 6 34 Exempt Organi-zations Refunds on Form 990-T.
4 67 Exempt Organi-zations Refunds on Form 990EZ.
4, 6 67 Exempt Organi-zations Refunds on Form 990.
88 4, 6 36 U.S. Fiduci-ary Inc. Estates & Trusts Refunds on Forms 1041 and 1041A.
4, 6 37 U.S. Fiduci-ary Inc. Estates & Trusts Refunds on Form 5227.
4, 6 57 U.S. Fiduci-ary Inc. Estates & Trusts Refunds on Form 5227 and 6069.
6 89 U.S. Fiduci-ary Inc. Estates & Trusts Refunds on Form 8612.
89 4, 6 44 Private Found. Refunds on Form 990PF.
90 1 16 945 PY Form 945 Return settlement for prior period. F945 on BMF at 1-1-94.
91 1 16 945 CY Form 945 Return settlement for current period.
92 1 16 945 DP Adj Form 945 DP Adjustment.
93 1 16 945 Aud Adj Form 945 Audit Adjustment.
94 1 16 945 Other Form 945 Other.
95 4, 6 50 Chari-
ties Excise Tax
Refunds on Form 4270.
6 66
96 4 63 Tax on Wagering Refunds on Form 11C.
4 64 Refunds on Form 730.
6 94 Refunds on Form 11.
96 Refunds on Form 11C.
97 Refunds on Form 730.
97 6 81 Foreign Busi-
ness
Refunds on Form 926.
98 6 56 Black Lung Refunds on Form 990BL.
57 Refunds on Form 6069/5227.
99 4 3 Other Refunds on Form 720.
60 Refunds on Form 2290.
6 45 Refunds on Form 720.
93 Refunds on Form 2290.
46 Refunds on Form 5734.
70 Refunds on Form 5811.
27 Refunds on Form 8725.