3.17.50 Redesigned Revenue Accounting Control System (RRACS) Procedures

Manual Transmittal

September 11, 2023

Purpose

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

Background

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

Material Changes

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

  1. IRM 3.17.50.1.5, Program Controls

  2. IRM 3.17.50.4.2, General Security

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

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

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

  1. IRM 3.17.50.1, Program Scope and Objectives

  2. IRM 3.17.50.1.3, Responsibilities

  3. IRM 3.17.50.1.3.3, Senior Associate CFO for Financial Management

  4. IRM 3.17.50.1.3.4, Associate CFO for Revenue Financial Accounting

  5. IRM 3.17.50.1.3.5, Revenue Systems Section

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

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

  2. Replaced obsolete reference to POAM with Single Workstation Login

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

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

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

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

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

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

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

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

  • Hyperlinks have been provided where appropriate.

Effect on Other Documents

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

Audience

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

Effective Date

(09-11-2023)

Michael V. Gomes
Associate CFO for Revenue Financial Accounting

Program Scope and Objectives

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

  2. Audience: CFO RACS Unit.

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

  4. Program Owner: Financial Management Systems.

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

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

Background

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

Authorities

Responsibilities

  1. This section provides responsibilities for:

    1. CFO

    2. Deputy CFO

    3. Senior Associate CFO for Financial Management

    4. Associate CFO for Revenue Financial Accounting

    5. Revenue Systems Section

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

    7. CFO RACS Units

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

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

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

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

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

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

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

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

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

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

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

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

  2. Together, each unit is responsible for:

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

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

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

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

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

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

Program Management and Review

  1. Program Reports: In accordance with Management Accountability Review regulations, managers are responsible for ensuring that internal controls are effective and efficient in day-to-day operations and safeguarded against waste, fraud and abuse. The following daily, weekly, and monthly reports are generated by CFO RACS units and assist with managing workflow processes.

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

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

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

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

Program Controls

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Terms/Definitions

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

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

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

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

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

    5. IRS Account - General ledger account.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Acronyms

  1. The following acronyms apply to this program.

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

Related Resources

  1. The related resources for this IRM include:

Database Administrators (DBAs)

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

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

    1. Exercising caution when changing database information.

    2. Correcting records containing identification and status errors.

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

    4. Ensuring the default account period is properly set.

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

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

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

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

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

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

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

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

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

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

    15. Reviewing unpulled assessments daily.

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

How to Use This Guide

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

    1. Main Menu Overview

    2. RRACS System Glossary

    3. Commonly Used Acronyms

    4. Chart of Accounts

    5. RRACS Menu Displays

    6. Using journals and Dialog Boxes

    7. General Rules for RRACS

    8. RRACS Error Codes

    9. Section 508 Compliance

Main Menu Overview

  1. All of the descriptions will include:

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

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

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

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

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

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

    1. The specific option

    2. The corresponding Sub Menu option

    3. The journals that will be affected

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

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

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

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

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

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

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

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

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

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

    Note:

    You must enter the "Total Amount" to balance.

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

Chart of Accounts

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

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

    1. Other Accounts - 00XX Series

    2. Accounts Receivable - 1000 Series

    3. Receipt Accounts - 2000 Series

    4. Inventory Accounts - 3000 Series

    5. Liability Accounts - 4000 Series

    6. Disbursement Accounts - 5000 Series

    7. Assessment and Settlement - 6000 Series

    8. Other Assets - 7000 Series

    9. Work in Process Control Accounts - 8000 Series

    10. Ledger Closing Accounts - 9000 Series

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

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

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

RACS Main Menu Displays and Operation

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

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

    1. Accounting Application Control

    2. Agency Transfer Control

    3. Assessment Control

    4. Deposit Control

    5. Deposit Fund Control

    6. Disbursement Control

    7. Inventory Control

    8. Loss Control

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

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

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

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

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

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

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

    1. 1XX Batch journals

    2. 2XX Deposits and Agency Transfers

    3. 3XX Inventory, Losses, and Deposit Funds

    4. 4XX Accounting Application Control

    5. 5XX Disbursement Control

    6. 6XX Assessment Control

    7. 8XX Manual Assessments

    8. 9XX Data Base Administrator journal

General Rules for Using RRACS

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Identifying RRACS Error Codes

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

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

Section 508 Compliance

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

    1. DBA Main Menu

    2. SPC Reports Main Menu

    3. Assessment Main Menu

    4. File Upload Menu

    5. HQ Reports Main Menu

    6. Journal Research

    7. Maintain RRACS Lockout

    8. RACS Main Menu

    9. SGL Journal Research

    10. Trial Balance

    11. Maintain Local Agency Location

    12. Update User Workstation ID

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

RRACS Security and Related Information

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

Disclosure Requirements

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

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

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

General Security

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

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

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

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

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

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

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

    7. Do not use another user's password.

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

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

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

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

RRACS Security

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

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

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

      Note:

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

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

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

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

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

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

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

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

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

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

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

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

RRACS Security Accreditation and Authorization
  1. CFO RACS Technician:

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

    2. Has access to SERVER programs

    3. Can access all assigned service centers

    4. Has access to RACS unit reports menu

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

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

    2. Has access to selected SERVER programs

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

    4. Can access all service centers

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

    6. Has access to only CFO RACS Unit reports menu

  3. CFO HQ Database Administrator (DBA):

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

    2. Has access to all SERVER programs

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

    4. Has access to all service centers

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

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

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

    8. Maintains the RRACS user profile table

    9. Has TSO access

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

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

  4. CFO HQ Reporting Read Only:

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

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

    3. Can access all service centers

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

    5. Has TSO access

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

    7. Has access to file upload menu

  5. RRACS Read Only:

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

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

    3. Can access all service centers

    4. Has access to CFO RACS Unit reports menu

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

RRACS Functional Security Coordinator Duties

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

RRACS Access Procedures

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

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

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

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

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

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

Logon
  1. Following are the steps for logging on:

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

    2. Input User ID and Password.

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

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

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

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

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

    1. Select Client Manager icon.

    2. Enter User ID and Password.

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

    4. This brings up the Client Manager box.

    5. Status will indicate disconnected.

    6. This will validate your MCC password.

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

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

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

    10. Status on Client Manager journal will show connected.

Logoff
  1. Following are the steps for logging off:

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

Disbursement Control Main Menu

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

    1. Refunds

    2. Refund cancellations

    3. Erroneous refunds

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

      Note:

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

    5. Arbitrage refund

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

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

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

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

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

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

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

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

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

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

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

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

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

    Note:

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

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

Excess Collections and Unidentified Refunds

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

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

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

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

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

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

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

    Note:

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

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

Photocopy and Miscellaneous (MISC) Revenue Refunds

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

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

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

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

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

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

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

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

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

Enterprise Computing Center (ECC) Refund and Oil Spill Refund

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

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

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

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

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

User Fee Refund

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

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

Informant Reward Refunds

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

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

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

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

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

Deposit Fund Refunds

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

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

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

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

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

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

    Note:

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

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

Manual Refund Cancellations

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

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

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

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

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

    Note:

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

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

Deposit Fund Refund Cancellations

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

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

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

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

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

    Note:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    Note:

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

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

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

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

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

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

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

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

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

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

Federal Payment Levy Program (FPLP)

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

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

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

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

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

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

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

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

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

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

Intra-Governmental Payment and Collections IPAC Disbursement (IPACD)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    Note:

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

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

Confirmation of Refunds

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Net Tax Refund Report (NTRR) Line Data Table

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

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

Accounting Application Control Main Menu

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

    1. Miscellaneous Applications

    2. Cover Over Liability

    3. Misc Application II

    4. Unidentified Apply

    5. PFIC Apply

    6. Dishonored Check Apply

    7. ECC Applications

    8. Credit Transfer Out

    9. Credit Transfer In

    10. Account Transfers

    11. TRACS Applications

    12. Confirm Transfers

    13. Erroneous Refunds Court Case

    14. Erroneous Refunds Non-Court Case

    15. Non Payment of Erroneous Refund

    16. Clear Erroneous Refunds

    17. Informant Rewards

    18. Informant Rewards Offset

    19. CADE Recap Manual Input

    20. Recover Insolvency

    21. Revenue Clearance TRF

    22. SC CARS Reclassification

  2. The valid accounts are listed under each subsection.

Miscellaneous Applications and Cover Over Liability

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

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

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

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

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

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

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

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

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

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

    1. Form 813, Document Register

    2. Form 1331, Notice of Adjustment

    3. Form 2424, Account Adjustment Voucher

    4. Form 3244, Payment Posting Voucher

    5. Form 3809, Miscellaneous Adjustment Voucher

    6. Form 4028, Service Center Control File Adjustment Record

    7. Form 8166, RRACS Input Reconciliation Sheet

    8. Various Nullified Unpostable Document for Input

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

    10. Letter of Memorandum signed by Service Center Director

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

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

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

Unidentified Apply

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

  2. Reclassification of funds may be required.

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

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

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

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

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

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

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

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

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

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

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

Dishonored Check Apply

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

  2. Reclassification of funds may be required.

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

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

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

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

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

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

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

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

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

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

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

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

Enterprise Computing Center (ECC) Applications

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    Note:

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

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

Credit Transfer Out/In

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

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

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

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

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

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

    4. Check for valid CFO RACS Unit Codes.

  4. Valid CFO RACS Unit Codes are:

    1. ANSPC-08 (Andover)

    2. ATSPC-07 (Atlanta)

    3. AUSPC-18 (Austin)

    4. BSPC-19 (Brookhaven)

    5. CSPC-17 (Cincinnati)

    6. FSPC-89 (Fresno)

    7. KCSPC-09 (Kansas City)

    8. MSPC-49 (Memphis)

    9. OSPC-29 (Ogden)

    10. PSPC-28 (Philadelphia)

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

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

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

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

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

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

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

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

  9. These are valid accounts for Credit Transfer In:

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

Account Transfers

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

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

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

    3. Check for valid CFO RACS Unit codes

  2. Valid CFO RACS Unit codes are:

    1. ANSPC-08

    2. ATSPC-07

    3. AUSPC-18

    4. BSPC-19

    5. CSPC-17

    6. FSPC-89

    7. KCSPC-09

    8. MSPC-49

    9. OSPC-29

    10. PSPC-28

  3. These are valid accounts for Account Transfers Out.

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

  4. These are valid accounts for Account Transfer In.

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

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

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

Treasury Receivable, Accounting and Collection System (TRACS) Applications

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

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

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

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

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

    1. IPAC bill for TRACS

    2. TRACS Listings

    3. Form 813 - Document Register

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

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

    6. Form 3809 - Miscellaneous Adjustment Voucher

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

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

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

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

    4. Check Deposit Fund Document Number.

  7. These are valid accounts for TRACS Applications:

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

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

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

Customer Account Data Engine 2 (CADE 2) Manual Input

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

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

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

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

  3. These are valid accounts for CADE 2 Recap.

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

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

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

Confirm Transfers

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

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

    1. Confirm copy of Form 2158, Credit Transfer Voucher

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

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

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

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

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

  4. These are the valid accounts to confirm Transfers.

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

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

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

Erroneous Refunds

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

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

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

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

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

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

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

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

Informant Rewards

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

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

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

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

  4. These are the valid accounts for Informant Rewards.

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

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

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

Agency Transfer Control Main Menu

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

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

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

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

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

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

Assessment Control Main Menu

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

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

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

Assessments

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

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

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

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

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

Abatements / Erroneous Abatements

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

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

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

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

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

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

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

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

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

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

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

Deposit Control Main Menu

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

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

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

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

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

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

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

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

Deposit

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

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

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

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

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

Debit Voucher (DV) and DV Adjustment

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

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

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

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

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

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

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

Confirm Deposits

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

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

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

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

Reclassify

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

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

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

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

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

Service Center Central Accounting Reporting System (CARS) Reclassification

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

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

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

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

  5. These are valid accounts for CARS Reclassifications.

    Valid Accounts for CARS Reclassifications
    TAS DR/CR IRS Account #
    Reclass Receipt
    20-0101 Debit 3500
    20–0110 Debit 3500
    20–0111 Debit 3500
    20–0121 Debit 3500
    20–0130 Debit 3500
    20–0152 Debit 3500
    20–0153 Debit 3500
    20–1099 Debit 3500
    20F3500.19 Debit 3500
    20F3820.00 Debit 3500
    20F3844 Debit 3500
    20F3885.11 Debit 3500
    20X0159 Debit 3500
    20X0903 Debit 3500
    20X0904 Debit 3500
    20X0906 Debit 3500
    20X0922 Debit 3500
    20X0923 Debit 3500
    20X0931 Debit