IRM 3.17.50 — Redesigned Revenue Accounting Control System (RRACS) Procedures

# Part 3. Submission Processing

Chapter 17. Accounting and Data Control Section 50. Redesigned Revenue Accounting Control System (RRACS) Procedures 3.17.50 Redesigned Revenue Accounting Control System (RRACS) Procedures Manual Transmittal September 11, 2025 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) IRM 3.17.50.1(3), Program Scope and Objective, updated policy owner to reflect CFO reorganization. (2) IRM 3.17.50.1.2(1) (a)(b)(c)(d), Authorities, fixed broken links - IPU 24U0761 issued 06-13-2024. (3) IRM 3.17.50.1.3 (c)(d), Responsibilities, removed responsibilities for Senior ACFO for Financial Management and ACFO for Revenue Financial Accounting due to CFO reorganization. (4) IRM 3.17.50.1.3, Responsibilities, added Financial Management Systems Office to reflect CFO reorganization and to be in accordance with the revised IRM 1.1.21, Organization and Staffing, Chief Financial Officer - IPU 24U0148 issued 01-29-2024. (5) IRM 3.17.50.1.3.1, CFO, reviewed and updated responsibilities for clarity and to be in accordance with the revised IRM 1.1.21, Organization and Staffing, Chief Financial Officer - IPU 24U0148 issued 01-29-2024. (6) IRM 3.17.50.1.3.3, Senior ACFO for Financial Management, removed subsection to reflect CFO reorganization. (7) IRM 3.17.50.1.3.3, Senior ACFO for Financial Management, reviewed and updated responsibilities for clarity and to be in accordance with the revised IRM 1.1.21, Organization and Staffing, Chief Financial Officer - IPU 24U0148 issued 01-29-2024. (8) IRM 3.17.50.1.3.4, ACFO for Revenue Financial Accounting, removed subsection to reflect CFO reorganization. (9) IRM 3.17.50.1.3.4, ACFO for Revenue Financial Accounting, reviewed and updated responsibilities for clarity and to be in accordance with the revised IRM 1.1.21, Organization and Staffing, Chief Financial Officer - IPU 24U0148 issued 01-29-2024. (10) IRM 3.17.50.1.3.5, Financial Management Systems Office, added responsibilities to reflect CFO reorganization and to be in accordance with the revised IRM 1.1.21, Organization and Staffing, Chief Financial Officer - IPU 24U0148 issued 01-29-2024. (11) IRM 3.17.50.1.3.6, Revenue Systems Section, reviewed and updated responsibilities for clarity and to be in accordance with the revised IRM 1.1.21, Organization and Staffing, Chief Financial Officer - IPU 24U0148 issued 01-29-2024. (12) IRM 3.17.50.1.5(2), Program Controls, reviewed and updated to reflect RRACS implementation of Executive Order (EO) 14028 for Multi-Factor Authentication (MFA) - IPU 24U0761 issued 06-13-2024. (13) IRM 3.17.50.1.6(1) (b)(j)(k)(n)(o), Terms/Definitions, reviewed and updated due to RRACS implementation of EO 14028 for MFA - IPU 24U0761 issued 06-13-2024. (14) IRM 3.17.50.1.7, Acronyms, added MFA - Multi-Factor Authentication and PRT - PassTicket Requestor Tool due to RRACS implementation of EO 14028 for MFA - IPU 24U0761 issued 06-13-2024. (15) IRM 3.17.50.1.8(1) (a)(c)(i), Related Resources, reviewed and updated resources list for clarity, removed obsolete IRM 1.34.1 and fixed broken link - IPU 24U0761 issued 06-13-2024. (16) IRM 3.17.50.3.6(1) (k), Section 508 Compliance, minor editorial changes due to RRACS implementation of EO 14028 for MFA - IPU 24U0761 issued 06-13-2024. (17) IRM 3.17.50.4.1, Disclosure Requirements, reviewed and updated for accuracy - IPU 24U0761 issued 06-13-2024. (18) IRM 3.17.50.4.2, General Security, reviewed and updated to reflect RRACS implementation of EO 14028 for MFA - IPU 24U0761 issued 06-13-2024. (19) IRM 3.17.50.4.3, RRACS Security, reviewed and updated to reflect RRACS implementation of EO 14028 for MFA - IPU 24U0761 issued 06-13-2024 and IPU 24U0949 issued 08-29-2024. (20) IRM 3.17.50.4.3.1(3) (j), RRACS Security Accreditation and Authorization, reviewed and updated for clarity. (21) IRM 3.17.50.4.3.1(3) (h), RRACS Security Accreditation and Authorization, reviewed and updated for accuracy - IPU 24U0949 issued 08-29-2024. (22) IRM 3.17.50.4.3.2(3), RRACS Single Workstation Login - Access Control Policy, updated incorrect reference to IRM 10.8.1.4.1.9, Information Technology (IT) Security, Policy and Guidance: AC-10 Concurrent Session Control. (23) IRM 3.17.50.4.4, Local Area Network (LAN) Server User ID Procedures, minor editorial changes due to RRACS implementation of EO 14028 for MFA - IPU 24U0761 issued 06-13-2024. (24) IRM 3.17.50.4.5, Resource Access Control Facility (RACF) User ID Procedures, reviewed and updated due to RRACS implementation of EO 14028 for MFA - IPU 24U0761 issued 06-13-2024 and IPU 24U0949 issued 08-29-2024. (25) IRM 3.17.50.4.7, RRACS Access Procedures, reviewed and updated to reflect RRACS implementation of EO 14028 for MFA and removed outdated subsections for clarity - IPU 24U0761 issued 06-13-2024. (26) IRM 3.17.50.4.7.1, Martinsburg Computing Center (MCC) Logon, reviewed and updated due to RRACS implementation of EO 14028 for MFA - IPU 24U0761 issued 06-13-2024. (27) IRM 3.17.50.4.7.2, Logoff, reviewed and updated due to RRACS implementation of EO 14028 for MFA - IPU 24U0761 issued 06-13-2024. (28) IRM 3.17.50.5.1(2), Miscellaneous, Non-Master File (NMF), and Cover Over Refunds, added journaling procedures to ensure consistency with subsections process - IPU 24U0761 issued 06-13-2024. (29) IRM 3.17.50.5.1.3(2), Cover Over Refunds, moved journal table to IRM 3.17.50.5.1(2) for accuracy - IPU 24U0761 issued 06-13-2024. (30) IRM 3.17.50.5.2(2), Excess Collections and Unidentified Refunds, added journaling procedures to ensure consistency with subsections process - IPU 24U0761 issued 06-13-2024. (31) IRM 3.17.50.5.2.2(2), Unidentified Refunds, moved journal table to IRM 3.17.50.5.2(2) for accuracy - IPU 24U0761 issued 06-13-2024. (32) IRM 3.17.50.5.3, Photocopy, Arbitrage Refunds and Miscellaneous (MISC) Revenue Refunds, added journaling procedures to ensure consistency with subsections process - IPU 24U0761 issued 06-13-2024. (33) IRM 3.17.50.5.3.3(2), Miscellaneous (MISC) Revenue Refunds, moved journal table to IRM 3.17.50.5.3(2) for accuracy - IPU 24U0761 issued 06-13-2024. (34) IRM 3.17.50.5.4(2), Enterprise Computing Center (ECC) Refund and Oil Spill Refund, added journaling procedures to ensure consistency with subsections process - IPU 24U0761 issued 06-13-2024. (35) IRM 3.17.50.5.5(2)(3), User Fee Refund, added journal accounts for accuracy and replaced 514 with 517 to reflect correct journal number - IPU 24U0761 issued 06-13-2024. (36) IRM 3.17.50.5.11(2), Intra-Governmental Payment and Collections Receipts (IPACR) and Treasury Receivable, Accounting and Collection System (TRACS) Intra-Governmental Payment and Collections Disbursements (IPAC D), updated to the correct IRM reference. (37) IRM 3.17.50.5.12(5), Federal Payment Levy Program (FPLP), added journaling procedures to ensure consistency with subsections process - IPU 24U0761 issued 06-13-2024. (38) IRM 3.17.50.5.12.1(1), Intra-Governmental Payment and Collections Receipt (IPACR) Financial Management Service (FMS) Levy, replaced account 2910 with 2926 due to procedural changes - IPU 24U0761 issued 06-13-2024. (39) IRM 3.17.50.5.12.2(1), Intra-Governmental Payment and Collections Disbursement (IPACD) FMS Levy, replaced account 2910 with 2926 due to procedural changes and moved journal table to IRM 3.17.50.5.12(5) for accuracy - IPU 24U0761 issued 06-13-2024. (40) IRM 3.17.50.9.2.1(2), Debit Voucher (DV), added journaling procedures. (41) IRM 3.17.50.9.2.2(2), Debit Voucher (DV) Adjustment, removed duplicate journaling procedure table. (42) IRM 3.17.50.14.1.2(2), Month-End Reports, renamed report 100 and replaced 101 with 103 to reflect correct reports - IPU 24U0761 issued 06-13-2024. (43) Exhibit 3.17.50-1, General RRACS Definitions, reviewed and updated RRACS Module definition due to RRACS implementation of EO 14028 for MFA - IPU 24U0761 issued 06-13-2024. (44) Exhibit 3.17.50-2, Chart of Accounts, added IRS Accounts due to IRA & CHIPS for Applicable Energy Credits Downward Adjustments and updates to Posting Model for Appropriation Withdrawn and Downward Adj of Prior Year. Added IRS Accounts due to CHIPS & IRA legislation and to ensure the accuracy of the suspense accounts related to IPAC Receipts - IPU 24U0148 issued 01-29-2024. Added IRS Accounts due to IRA legislation for Clean Vehicles and for accuracy - IPU 24U1201 issued 12-11-2024. (45) Exhibit 3.17.50-3, RRACS Input Journals and Journal Numbers, added Journals 023, 039, and 069 for accuracy. Updated the journal Names for 094, 095 and 096 due to CHIPS & IRA legislation - IPU 24U0148 issued 01-29-2024. (46) Exhibit 3.17.50-4, Account Numbers and Associated Journals, added account numbers and associated journals due to IRA & CHIPS for Applicable Energy Credits Downward Adjustments and updates to Posting Model for Appropriation Withdrawn and Downward Adj of Prior Year. Added account numbers and associated journals due to CHIPS & IRA legislation and updates to the suspense accounts related to IPAC Receipts - IPU 24U0148 issued 01-29-2024. Updated account 2910 associated journals due to procedural changes - IPU 24U0761 issued 06-13-2024. Added account numbers and associated journals due to IRA legislation for Clean Vehicles and for accuracy - IPU 24U1201 issued 12-11-2024. (47) Exhibit 3.17.50-6, RRACS Menu Icons, reviewed and updated to reflect RRACS implementation of EO 14028 for MFA - IPU 24U0761 issued 06-13-2024. (48) The following changes made throughout: Hyperlinks and references revised and updated throughout the IRM. Tables merge or span cells updated to comply with IRM 1.11.2.5.4.1(2), Internal Revenue Manual (IRM) Process and Section 508 of the Rehabilitation Act. Editorial changes to language and grammar to improve clarity. Effect on Other Documents IRM 3.17.50, dated September 11, 2023, is superseded. This transmittal incorporates the following IRM Procedural Updates (IPUs): IPU 24U0148 issued 01-29-2024, IPU 24U0761 issued 06-13-2024, IPU 24U0949 issued 08-29-2024 and IPU 24U1201 issued 12-11-2024. Audience These procedures are used primarily by RACS accounting technicians who input data into RRACS. Effective Date (09-11-2025) Anthony S. Chavez Chief Financial Officer

# Program Scope and Objectives

3.17.50.1 (09-11-2025) Program Scope and Objectives 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). Audience: CFO RACS Unit. Policy Owner: CFO. Program Owner: Financial Management Systems. Primary Stakeholders: CFO Revenue Accounting Operations RACS units, HQ Accounting analysts, accounting technicians and database administrators. Primary Goals: To provide efficient workflow guidance, ultimately achieving reporting accuracy for revenue and refunds.

# Background

3.17.50.1.1 (09-10-2019) Background 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

3.17.50.1.2 (06-13-2024) Authorities The authorities for this IRM include: 31 United States Code (USC) Chapter 11, The Budget and Fiscal, Budget and Program Information 31 USC 3512, Executive Agency Accounting and Other Financial Reports and Plans 44 USC 3309, Preservation of Claims of Government Until Settled in Government Accountability Office (GAO) 5 USC 552a, The Privacy Act of 1974

# Responsibilities

3.17.50.1.3 (09-11-2025) Responsibilities This section provides responsibilities for: CFO Deputy CFO Financial Management Systems Office Revenue Systems Section Enterprise Computing Center, Martinsburg (ECC-MTB) CFO RACS Units

# CFO

3.17.50.1.3.1 (01-29-2024) CFO The CFO is responsible for overseeing the IRS's budget and planning, financial management and reporting, internal control practices and provides expert planning and financial advice to IRS leadership.

# Deputy CFO

3.17.50.1.3.2 (09-01-2021) Deputy CFO 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.

# Financial Management Systems Office

3.17.50.1.3.3 (01-29-2024) Financial Management Systems Office The Financial Management Systems office oversees IRS's data integrity and user security controls for Financial Management.

# Revenue Systems Section

3.17.50.1.3.4 (01-29-2024) Revenue Systems Section The Revenue Systems Section ensures revenue 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)

3.17.50.1.3.5 (09-11-2023) Enterprise Computing Center, Martinsburg (ECC-MTB) The Enterprise Computing Center, Martinsburg (ECC-MTB) oversees and is responsible for: Maintaining Master File (MF) and Customer Account Data Engine (CADE) records for taxpayers. Accounting and data control for Individual Master File (IMF), Business Master File (BMF) and CADE records. Processing systemic accounting adjustments, transactions and abstracts of revenue receipts. Maintaining a Reciprocal Accounting Control Record (RACR) with each CFO RACS Unit. 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

3.17.50.1.3.6 (09-11-2025) CFO RACS Unit Each CFO RACS Unit is responsible for functioning as a separate accounting operation, using an identifiable numeral. Together, each unit is responsible for: Maintaining a general ledger and subsidiary records, reconciling the general ledger accounts and subsidiary records or files each month. 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. Receiving or initiating control and processes for all BMF, IMF, and NMF accounting transactions involving other CFO RACS Units. Receiving and controlling BMF, IMF, NMF accounting outputs including required journaling and posting to the general ledger. As necessary, initiating or processing account transfers, account adjustments, debit or credit transfers, statutory clearances, etc., related to BMF, IMF and NMF accounts. Preparing Form 23C, Summary Record of Assessment/Assessment Certificate (RACS Report 006) and Form 2188, Voucher and Schedule of Overpayment and Overassessments (RACS Report 024) schedules for manual refunds, transcripts and accounting reports and other accounting documents, as required.

# Program Management and Review

3.17.50.1.4 (09-10-2019) Program Management and Review 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. 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

3.17.50.1.5 (06-13-2024) Program Controls 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: Full disclosure of the financial results of the agency's activities. Adequate financial information needed for the agency's management purposes. Effective control over, and accountability for, all funds, property, and other assets for which the agency is responsible, including appropriate internal audit. 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. 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. 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): RRACS users apply to receive a User ID on the BEARS system. Quarterly monitoring occurs to ensure adherence to internal controls regarding access levels of users. 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

3.17.50.1.6 (06-13-2024) Terms/Definitions The following terms and definitions apply to this program. Assessment Main Menu - RRACS Module used for service center assessments and abatements. RRACS Application - RRACS Module used to log in to RRACS. Note: A login must be performed through RRACS Application prior to accessing any of the other RRACS modules. DBA Main Menu - Module used to perform administrator level functions, most commonly to change the accounting month or reverse accounting journal entries. HQ Reports Main Menu - Module used to print all RRACS headquarters reports. IRS Account - General ledger account. 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. 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. 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. Journal Research - Module used to retrieve previously entered journals. Current Local Agency Location - Module/utility that logs the user into a specific location (service center or headquarters). MBI2 - A terminal emulator that allows direct access to the RACS IBM host mainframe. Runs using terminal commands. Most commonly used to transfer files or to run SQL queries. RACS Main Menu - Module used to perform accounting entries and journals. Posting Number - The first three numbers of the RRACS journal number. Represents the category of journal. RRACS Production Menu - The main folder that contains the RRACS Application icon. RRACS Module - Also referred to as a RRACS Menu, a program within the RRACS Application Menu screen 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. A button represents each module within the main RRACS Application Menu screen. RRACS Production Environment - The version of RRACS that is put into operation for end users in a real-time situation. SPC Reports Main Menu - Module used to print all RACS Service Center reports. Trial Balance - Module used to display debit, credit and net account balances for a given service center or headquarters. Update User Workstation ID - A module/security utility that updates current workstation and disconnects any other workstations that the user may be logged into.

# Acronyms

3.17.50.1.7 (06-13-2024) Acronyms 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 MFA Multi-factor Authentication NMF Non-master File NMI Northern Mariana Islands NTRR Net Tax Refund Report OIC Offer-in-Compromise OSPC Ogden CFO RACS Unit PRT PassTicket Requestor Tool 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

3.17.50.1.8 (06-13-2024) Related Resources The related resources for this IRM include: IRM 1.1.21, Organization and Staffing, Chief Financial Officer IRM 3.17.63, Redesigned Revenue Accounting Control System IRM 10.8.1 , IT Policy and Guidance IRM 10.8.2 , IT Security Roles and Responsibilities IRM 3.17.79 , Accounting Refund Transactions Publication 6209, IRS Processing Codes and Information The US Government Accountability Office Principles of Federal Appropriations Law (Red Book) The US Government Accountability Office Generally Accepted Government Auditing Standards (Yellow Book) Section 508 of the Rehabilitation Act (29 USC 794d) as amended by the Workforce Investment Act of 1998 Federal Information Security Management Act (FISMA)

# Database Administrators (DBAs)

3.17.50.2 (09-11-2025) Database Administrators (DBAs) 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. The DBA and the alternate DBA(s) for each CFO RACS Unit are responsible for: Exercising caution when changing database information. Correcting records containing identification and status errors. Ensuring the balance and integrity of the database are maintained at all times. Ensuring the default account period is properly set. Ensuring all daily and weekly tapes are processed on time and prior to initiating month-end closing procedures. Classifying an extensive variety of CFO RACS Unit accounting transactions by analyzing batched, individual documents and verifying the accuracy and completeness of accounting data. 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. 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. 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. Maintaining various logs for electronic data processing and database corrections. Monitoring all RRACS electronic data input and output and making all necessary reversals. 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. Reviewing all reports and ensuring that the CARS: Collection voucher support listing balances to 017, the Form 2162, Summary of Assessment Certificates Issued audit trail includes all manual assessments and the Net Tax Refund Report (NTRR) balances to its respective general ledger accounts. Ensuring all accounts are in correct status in preparation for EOM processing and monitoring accounts to be maintained in zero balance. Reviewing unpulled assessments daily. 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 IRM 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

3.17.50.3 (09-10-2019) How to Use This Guide This subsection and related exhibits contain information concerning the following subjects: Main Menu Overview RRACS System Glossary Commonly Used Acronyms Chart of Accounts RRACS Menu Displays Using journals and Dialog Boxes General Rules for RRACS RRACS Error Codes Section 508 Compliance

# Main Menu Overview

3.17.50.3.1 (09-10-2019) Main Menu Overview All of the descriptions will include: A list of options available on the RRACS Submenu. The Submenu selections are often followed by an ellipsis in parenthesis (...) indicating that there are other options to select on an RRACS Intermediate Menu. Description - A summary of how the journal and dialog box can be used. Source Document - The documents used for input on the journal and dialog box processing. Pre-Entry Data - Completed document preparation before going to the terminal. Valid Accounts - The accounts that are valid for that section. 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: The specific option The corresponding Sub Menu option The journals that will be affected The information is divided into four categories on the procedure tables: Journals - Identifies the current working journal after a selection has been made. Prompt - Information needed to complete the current journal. Description/Action - Identifies any pre-selection entries required and describes the prompt field. Select - Tells you the action to take to complete the current journal. Two additional table items are included to provide clarity when a user is faced with multiple menu choices: Note - Additional notes that clarify the menu options. IF - Indicates whether a choice needs to be made when specific conditions exist. This table is an example of a Procedure Table used in this IRM. 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

3.17.50.3.2 (09-11-2025) Chart of Accounts IRM 3.17.63, Accounting and Data Control, 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. The Chart of Accounts is arranged by accounting classification as follows: Other Accounts - 00XX Series Accounts Receivable - 1000 Series Receipt Accounts - 2000 Series Inventory Accounts - 3000 Series Liability Accounts - 4000 Series Disbursement Accounts - 5000 Series Assessment and Settlement - 6000 Series Other Assets - 7000 Series Work in Process Control Accounts - 8000 Series Ledger Closing Accounts - 9000 Series 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. 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. For a complete list, see Exhibit IRM 3.17.50-2, Chart of Accounts.

# RACS Main Menu Displays and Operation

3.17.50.3.3 (09-10-2019) RACS Main Menu Displays and Operation 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. The RACS Main Menu consists of the following options: Accounting Application Control Agency Transfer Control Assessment Control Deposit Control Deposit Fund Control Disbursement Control Inventory Control Loss Control Follow these steps to select a specific control menu: 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. Select the needed control option and the sub menu will appear. Select from the RRACS sub-menu the type of journal transaction being performed. 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. When input documents are posted, open journals must be closed before a new journal can be opened. Following is the RRACS Sub List that shows the types of journals in each series. 1XX Batch journals 2XX Deposits and Agency Transfers 3XX Inventory, Losses, and Deposit Funds 4XX Accounting Application Control 5XX Disbursement Control 6XX Assessment Control 8XX Manual Assessments 9XX Data Base Administrator journal

# General Rules for Using RRACS

3.17.50.3.4 (09-10-2019) General Rules for Using RRACS The fundamental concepts for many input journals are discussed below. Users should familiarize themselves with these concepts before beginning to enter data into RRACS. 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. The prepared date is entered in the MM-DD-YYYY format using numbers and hyphens. Do not omit leading zeros. The money amounts must include the decimal point if cents are present. The pre-printed Treasury deposit ticket contains six numbers, and the debit voucher contains five numbers. It is not necessary to enter leading zeros. The tab key or mouse is used to terminate an entry field and move to the next entry field. Use the "OK" button to retain entries in a dialog box. Press the "Post" button to validate all fields or selected fields within the journal and to post the information to the database. 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. The system date and time are displayed on the journal in the upper right-hand corner. Neither of these can be changed. All entry fields are surrounded by borders. However, "Read Only" or calculated fields do not have borders. Originating source in the deposit journals cannot be changed using the edit function. 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. Minus signs are not allowed on the journals. The database administrator will need to assist if something was entered in error. 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. 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. 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. 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. Use "Help" in the action bar to secure information to assist in using the computer. 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. A State must always be selected whenever a Fund Receipt document for public debt is processed. 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. When asterisks are present in the ledger classification account, click on Display Account for journal transaction details. 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

3.17.50.3.5 (09-01-2021) Identifying RRACS Error Codes 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. 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

3.17.50.3.6 (06-13-2024) Section 508 Compliance RRACS is Section 508 compliant. RRACS uses Dragon Naturally Speaking, JAWS, and Zoom Text. The following main menu windows are Section 508 compliant: DBA Main Menu SPC Reports Main Menu Assessment Main Menu File Upload Menu HQ Reports Main Menu Journal Research Maintain RRACS Lockout RACS Main Menu SGL Journal Research Trial Balance Current Local Agency Location Update User Workstation ID All RRACS reports are Section 508 compliant and viewable online.

# RRACS Security and Related Information

3.17.50.4 (09-10-2019) RRACS Security and Related Information This section describes various levels of security to ensure information on RRACS is not compromised.

# Disclosure Requirements

3.17.50.4.1 (06-13-2024) Disclosure Requirements Any IRS related information should not be discussed with unauthorized individuals. The Privacy Act, 5 USC 552a, 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. THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! Use of this system constitutes consent to monitoring, interception, recording, reading, copying, or capturing by authorized personnel of all activities. There is no right to privacy in this system. Unauthorized use of this system is prohibited and subject to criminal and civil penalties, including all penalties applicable to willful unauthorized access (UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 U.S.C. 7431). 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

3.17.50.4.2 (06-13-2024) General Security 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. Each RRACS authorized user will apply for and receive a User ID on the BEARS system, following by an email from IT CDA MFA. Upon receipt of the User ID, a user should follow IT CDA MFA instructions for registering their Personal Identity Verification (PIV) Card with the Advanced Authentication (AA) Server. User IDs become permanent and will not be changed. PassTicket Requestor (PTR) tool will be used as an extra layer of security to the authentication process. Users should never allow anyone to use RRACS system with their PIV Card credentials. Every action someone takes while using your credential will be recorded on the system as being executed by you. Data entered or actions taken on a workstation will be recorded as being transacted by the user who initially signed on. 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

3.17.50.4.3 (08-29-2024) RRACS Security In addition to the system security discussed earlier, RRACS contains the following additional physical security. There is an initial PIV Card PIN required when the workstation is turned on. Without a valid PIV Card PIN, the workstation will not operate. When the workstation initially boots up, user's PIV Card PIN is required to get to the initial security screen. Note: The PIV Card PIN will need to be entered again at any time the workstation is on and there has been no activity for seven minutes. Once the system is booted up and the initial PIV Card PIN is input, the user must "LOGON" through a security package. LOGON requires input of a valid user ID and PassTicket to sign on to the RRACS LAN on the file server. Another level of security is provided using the RRACS User Profile Table, which contains RRACS End-User Names and RRACS Mainframe UserIDs. This User Profile Table implements RRACS business rules to control how certain application windows function based on user access level as approved in the BEARS systems. As applied to the RRACS system, it allows one of the following four operational levels (profiles/user accounts) to be assigned to each RRACS user: 1. Database Administrator (DBA); 2. Technician (TECH) 3. Reporting Read Only (CRPT) or 4. Read only (READ). A specific display screen is authorized for CFO HQ/Revenue Reporting Section and Service Centers Section. Only the authorized RRACS Client windows are available for each operational level. Each RRACS user must have an accepted user account, which defines the user's profile, along with unique user identification (User ID). Invalid user IDs and PassTicket will not be recognized by the system and access will be denied. User accounts and profiles can only be authorized by management in each service center. Only the DBA group has access to the DBA journal. The only windows available for selection on the RRACS Application Main Menu are the RRACS modules, and a toolbar options for Login and Exit. REMEMBER: RRACS executable 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. To run the RRACS server part of the RRACS client-server system, the users must LOGON to the mainframe at MCC/MBI2 with their PIV Card PIN and the system allows them to contact RACF at the mainframe. RACF permits users to begin certain RRACS server executable based on the User ID group to which they are assigned.

# RRACS Security Accreditation and Authorization

3.17.50.4.3.1 (09-11-2025) RRACS Security Accreditation and Authorization CFO RACS Technician: Has update capabilities to the RRACS database through specific and selected RRACS client windows Has access to SERVER programs Can access all assigned service centers Has access to RACS unit reports menu CFO RACS Service Center Database Administrator (DBA): Has update capabilities to the RRACS database through specific and selected RRACS Client windows Has access to selected SERVER programs Has access to selected functions on the DBA Main Menu (except Super Windows) Can access all service centers Can only update account period between the 1st and the 15th of a month, and for their assigned service center only Has access to only CFO RACS Unit reports menu CFO HQ Database Administrator (DBA): Has update capabilities to the RRACS database through specific and selected RRACS Client windows Has access to all SERVER programs Has access to all functions on the DBA Main Menu Has access to all service centers Can update the account period at any time of the month, and for any service center Has access to CFO RACS Unit reports menu and HQ report menu 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 Maintains the RRACS user profile table (RRACS users on the Revenue Systems team ONLY) Has TSO access Has read-only access to query the RRACS production database through Query Management Facility (QMF) using Structured Query Language (SQL) scripts Has access to the DBA main menu super windows and has access to SGL journal research functions CFO HQ Reporting Read Only: Has read-only access to the RRACS database through specific and selected RRACS Client windows Only has access to SERVER programs that do not update the RRACS database Can access all service centers Has access to both CFO RACS unit and HQ reports menu Has TSO access Has read-only access to query the RRACS production database through QMF using SQL scripts Has access to file upload menu RRACS Read Only: Has read-only access to the RRACS database through specific and selected RRACS client windows Only has access to SERVER programs that do not update the RRACS database. Can access all service centers Has access to CFO RACS Unit reports menu 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

3.17.50.4.3.2 (09-11-2025) RRACS Single Workstation Login - Access Control Policy 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. 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. See also IRM 10.8.1.4.1.9, Information Technology (IT) Security, Policy and Guidance: AC-10 Concurrent Session Control.

# Local Area Network (LAN) Server User ID Procedures

3.17.50.4.4 (09-11-2025) Local Area Network (LAN) Server User ID Procedures 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. 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 and operational level authorization for designated employee. The RRACS System Administrator (SA) establishes the requested User Account (Operational level, and User ID) for the designated employee and annotates User ID on BEARS. 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 Procedures

3.17.50.4.5 (08-29-2024) Resource Access Control Facility (RACF) User ID Procedures 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, and account profile on the MCC mainframe to perform assigned duties. 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. 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): Create new RRACS user based on information provided on BEAR entitlement request. 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. Upon request from RRACS Management Official, revoke permissions for local RRACS users who leave the unit or go on extended leave or detail. Upon request from RRACS Management Official, restore permissions for local RRACS users returning from leave or detail. 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. 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

3.17.50.4.6 (09-10-2019) RRACS Functional Security Coordinator Duties 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

3.17.50.4.7 (06-13-2024) RRACS Access Procedures The system access procedures are described in the following subsections.

# Martinsburg Computing Center (MCC) Logon

3.17.50.4.7.1 (06-13-2024) Martinsburg Computing Center (MCC) Logon Following are the steps for accessing the MCC mainframe: Select RRACS Application icon. This brings up the RRACS Application login box. Enter User ID and PassTicket. Select "Login" button. If User ID and PassTicket are accepted, you will be connected.

# Logoff

3.17.50.4.7.2 (09-11-2025) Logoff Bring up RRACS Application main screen, click on the X upper left corner or select Exit from the toolbar. This will log you off at MCC.

# Disbursement Control Main Menu

3.17.50.5 (09-10-2019) Disbursement Control Main Menu This IRM subsection discusses the journals used to record all types of disbursement transactions. These transactions include: Refunds Refund cancellations Erroneous refunds 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. Arbitrage refund 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). The RRACS journals for these disbursements are numbered in the 5XX series. 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

3.17.50.5.1 (09-11-2025) Miscellaneous, Non-Master File (NMF), and Cover Over Refunds This subsection describes the journals used to record Miscellaneous, NMF and Cover Over Unconfirmed Refund Schedules. This table describes the steps required to complete journals 501, 507 and 516. 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 "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

# Miscellaneous Refunds

3.17.50.5.1.1 (09-01-2021) Miscellaneous Refunds These are the valid accounts and account names for MISC Refunds (journal #501). 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)

3.17.50.5.1.2 (09-10-2019) Refunds/Non-Master File (NMF) These are the valid accounts for Refund/NMF (journal #507). 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

3.17.50.5.1.3 (09-11-2025) Cover Over Refunds These are the valid accounts for Cover Over Refunds (journal #516). (Austin and Ogden CFO RACS Units only) 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

# Excess Collections and Unidentified Refunds

3.17.50.5.2 (06-13-2024) Excess Collections and Unidentified Refunds This subsection describes the journals used to record an unconfirmed Excess Collection or Unidentified Remittance refund schedule. This table describes the steps required to complete journals 503 and 504. 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

# Excess Collections Refunds

3.17.50.5.2.1 (09-10-2019) Excess Collections Refunds These are the valid accounts for Excess Refunds (journal #503). 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

3.17.50.5.2.2 (06-13-2024) Unidentified Refunds These are the valid accounts for Unidentified Refunds (journal #504). 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

# Photocopy, Arbitrage Refunds and Miscellaneous (MISC) Revenue Refunds

3.17.50.5.3 (06-13-2024) Photocopy, Arbitrage Refunds and Miscellaneous (MISC) Revenue Refunds This subsection describes the journals used to record Photocopy, Arbitrage Refunds and MISC Revenue unconfirmed refund schedules. This table describes the steps required to complete journals 500, 505 and 510. 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

# Photocopy Refunds

3.17.50.5.3.1 (09-10-2019) Photocopy Refunds These are the valid accounts for Photocopy Refund (journal #505). Account Number DR/CR Account Name 6310 Debit MISC Fees 4801 Credit Approved Vouchers Payable Principal

# Arbitrage Refunds

3.17.50.5.3.2 (09-10-2019) Arbitrage Refunds These are the valid accounts Arbitrage Refund (journal #500). 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

3.17.50.5.3.3 (06-13-2024) Miscellaneous (MISC) Revenue Refunds These are the valid accounts for MISC Revenue Refund (journal #510). Account Number DR/CR Account Name 4806 Credit Approved Voucher Payable MISC Revenue 6910 Debit Adj or Correction of MISC Revenue

# Enterprise Computing Center (ECC) Refund and Oil Spill Refund

3.17.50.5.4 (06-13-2024) Enterprise Computing Center (ECC) Refund and Oil Spill Refund This subsection describes the journals used to record ECC and Oil Spill Unconfirmed Refunds. This table describes the steps required to complete journals 506, 512, 513, and 514. Step Prompt Description / Action Select or Enter RACS Main Menu Highlight/select Disbursement. Apply Disbursement Control Main Menu Record Select ECC Refund or Oil Spill Refund. Tab or Apply Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply RACS Intermediate Menu Highlight/select CADE, BMF or IMF(required for ECC Refund only). 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 Cycle Select the cycle (required for ECC Refund only) 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: For Oil Spill Refunds, 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) Refunds

3.17.50.5.4.1 (09-10-2019) Enterprise Computing Center(ECC) Refunds These are the valid accounts for ECC Refunds (journals #506, #512 and #513). 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

3.17.50.5.4.2 (09-10-2019) Oil Spill Refunds These are the valid accounts for Oil Spill Refund (journal #514) (Austin CFO RACS Unit only). 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

3.17.50.5.5 (06-13-2024) User Fee Refund This subsection describes the journals used to record User Fee Refunds. These are the valid accounts for User Fee Refund (journal 517). Account Number DR/CR Account Name 6310 Debit Miscellaneous Fee 4815 Credit Approved Voucher pay, Misc User Fees 4815 Credit Approved Voucher pay, Reserved Refund 4816 Credit Approved Voucher pay, Photocopy Fees 4817 Credit Approved Voucher pay, Original IA 4818 Credit Approved Voucher pay, Reinstated IA 4819 Credit Approved Voucher pay, OIC Fees This table describes the steps required to complete journal 517. 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

3.17.50.5.6 (09-10-2019) Informant Reward Refunds This subsection describes the journals used to record Informant Reward unconfirmed refund schedules. These are the valid accounts for Informant Reward Refunds (journal #515). Account Number DR/CR Account Name 4755 Debit Liability for Informant Rewards 4808 Credit Approved Vouchers Payable, Informant Reward This table describes the steps required to complete journal #515. 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

3.17.50.5.7 (09-10-2019) Deposit Fund Refunds This subsection describes the journals used to record Deposit Fund unconfirmed refund schedules. These journals allow for multiple input of Deposit Funds, eliminating the current need for individual or "split" refund schedules. These are the valid accounts for Deposit Fund Refund (journal #508). 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 This table describes the steps required to complete journal #508. 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

3.17.50.5.8 (09-10-2019) Manual Refund Cancellations This subsection describes the journals used to record Manual Refund Cancellations. These are the valid accounts for Manual Refund Cancellations (journal #532). 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 This table describes the steps required to complete journal #532. 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

3.17.50.5.9 (09-10-2019) Deposit Fund Refund Cancellations This subsection describes the journals used to record Deposit Fund Refund Cancellations. These are the valid accounts for Deposit Fund Refund Cancellations (journal #533). 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 This table describes the steps required to complete journal #533. 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

3.17.50.5.10 (09-10-2019) 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 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

3.17.50.5.10.1 (09-10-2019) Enterprise Computing Center (ECC) Refund Cancellations These are the valid accounts for ECC Cancellations (journal #534, #535 and #546). 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

3.17.50.5.10.2 (09-01-2021) Photocopy Refund Cancellations These are the valid accounts for Photocopy Cancellations for Current Year and Prior Year (journal #536). 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

3.17.50.5.10.3 (09-10-2019) Anti-Drug Refund Cancellations These are the valid accounts for Anti-Drug Cancellations (journal #537). Account Number DR/CR Account Name 7003 Debit Disbursements, Anti-Drug (20X5099.1) 4750 Credit Anti-Drug Special Funds Liability

# Informant Reward Refund Cancellations

3.17.50.5.10.4 (09-10-2019) Informant Reward Refund Cancellations These are the valid accounts for Informant Reward Cancellations (journal #538). 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

3.17.50.5.10.5 (09-10-2019) Miscellaneous (MISC) Revenue Refund Cancellations These are the valid accounts for MISC Revenue Cancellations (journal #539). Account Number DR/CR Account Name 5400 Debit Disbursements, MISC Revenue (20X1807) 5910 Credit Adj or Correction of MISC Revenue

# User Fee Cancellations

3.17.50.5.10.6 (09-10-2019) User Fee Cancellations These are the valid accounts for User Fee Cancellations (journal #544). Account Number DR/CR Account Name 5301 Debit Disbursements, MISC Fee Refund (20X5432.5) 6310 Credit Miscellaneous Fee

# Arbitrage Cancellations

3.17.50.5.10.7 (09-10-2019) Arbitrage Cancellations These are the valid accounts for Arbitrage Cancellations (journal #544). 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)

3.17.50.5.10.8 (09-10-2019) Enterprise Computing Center (ECC) Cancellations-Customer Account Data Engine (CADE) These are the valid accounts for ECC Cancellations - CADE (journal #546). Account Number DR/CR Account Name 5100 Debit Disbursements, Principal (20X0903) 4215 Credit CADE ECC Suspense

# Cover Over Cancellations

3.17.50.5.10.9 (09-10-2019) Cover Over Cancellations These are the valid accounts for Cover Over Cancellations (journal #548). 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

3.17.50.5.10.10 (09-10-2019) Oil Spill Refund Cancellations These are the valid accounts for Oil Spill Cancellations (journal #540) (Austin CFO RACS Unit only). 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 This table describes the steps required to complete journal #540. 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)

3.17.50.5.11 (09-11-2025) Intra-Governmental Payment and Collections Receipts (IPACR) and Treasury Receivable, Accounting and Collection System (TRACS) Intra-Governmental Payment and Collections Disbursements (IPAC D) The IPAC Receipts and TRACS IPACD are separate selections to allow a record to be established in the database. At the time of application, (IRM 3.17.50.6.7, TRACS Application) the established record will be reduced by the amount applied. This subsection provides instructions for input of journals 541, IPAC Receipts and 542, TRACS IPACD.

# Treasury Receivable, Accounting and Collection System (TRACS) Receipts

3.17.50.5.11.1 (09-11-2025) Treasury Receivable, Accounting and Collection System (TRACS) Receipts These are the valid debit and credit accounts for TRACS IPAC Receipts (journal #541) (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)

3.17.50.5.11.2 (09-11-2025) Treasury Receivable, Accounting and Collection System (TRACS) Intra-Governmental Payment and Collections Disbursements (IPAC D) These are the valid debit and credit accounts for IPAC D (journal #542) (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) This table describes the steps required to complete journal #542. 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)

3.17.50.5.12 (06-13-2024) Federal Payment Levy Program (FPLP) The FPLP is processed in Memphis CFO RACS Unit (MSPC) only. 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). MSC downloads the IPAC information onto a diskette for electronic transmittal to the ECC. 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. This table describes the steps required to complete journals 580 and 585. 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 Receipt (IPACR) Financial Management Service (FMS) Levy

3.17.50.5.12.1 (06-13-2024) Intra-Governmental Payment and Collections Receipt (IPACR) Financial Management Service (FMS) Levy These are the valid debit and credit accounts for IPACR FMS/FPLP Levy (journal #580). Account Number DR/CR Account Name 2926 Debit FPLP - IPAC Receipt (20F3885.11) 4765 Credit EFTPS Miscellaneous Suspense

# Intra-Governmental Payment and Collections Disbursement (IPACD) FMS Levy

3.17.50.5.12.2 (06-13-2024) Intra-Governmental Payment and Collections Disbursement (IPACD) FMS Levy These are the valid debit and credit accounts for IPACD FMS/FPLP Levy (journal #585). Account Number DR/CR Account Name 4765 Debit EFTPS Miscellaneous Suspense 2926 Credit FPLP - IPAC Receipt (20F3885.11)

# Intra-Governmental Payment and Collections IPAC Disbursement (IPACD)

3.17.50.5.13 (09-10-2019) Intra-Governmental Payment and Collections IPAC Disbursement (IPACD) This subsection describes the journals used to record disbursement adjustments from the IPAC.

# Intra-Governmental Payment and Collections IPAC Disbursement (IPACD) Miscellaneous

3.17.50.5.13.1 (09-10-2019) Intra-Governmental Payment and Collections IPAC Disbursement (IPACD) Miscellaneous These are the valid accounts for IPACD Miscellaneous (journal #547). 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

3.17.50.5.13.2 (09-10-2019) Intra-Governmental Payment and Collections Disbursement (IPACD) Deposit Fund These are the valid accounts for IPACD Deposit Fund (Journal #549). 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

3.17.50.5.13.3 (09-10-2019) Intra-Governmental Payment and Collections (IPACD) MISC Revenue These are the valid accounts for IPACD MISC Revenue (journal #553). 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

3.17.50.5.13.4 (09-10-2019) Intra-Governmental Payment and Collections Disbursement (IPACD) Anti-Drug These are the valid accounts for IPACD Anti-Drug (journal #557). 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

3.17.50.5.13.5 (09-10-2019) Intra-Governmental Payment and Collections Disbursement (IPACD) Debtor Master File (DMF) Offset These are the valid accounts for IPACD DMF Offset (journal #559). 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

3.17.50.5.13.6 (09-11-2025) Intra-Governmental Payment and Collections Disbursement (IPACD) Oil Spill These are the valid accounts for IPACD Oil Spill (journal #560) (Austin CFO RACS Unit only). 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) This table describes the steps required to complete journal #560. 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, Refund Cancellation Schedule. 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

3.17.50.5.14 (09-10-2019) Confirmation of Refunds This subsection describes the journals used to record the confirmation of a refund.

# Confirmation Enterprise Computing Center Customer Account Data Engine (ECC CADE)

3.17.50.5.14.1 (09-10-2019) Confirmation Enterprise Computing Center Customer Account Data Engine (ECC CADE) These are the valid accounts for Confirmation ECC Refund - CADE (journal #518). 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

3.17.50.5.14.2 (09-10-2019) Confirmation of Informant Reward Refund These are the valid accounts for Confirmation of Informant Reward Refund (journal #519). Account Number DR/CR Account Name 4808 Debit Approved Voucher Payable, Informant Award 7004 Credit Informant Reward (20X5433.1)

# Confirmation Miscellaneous (MISC) Refund

3.17.50.5.14.3 (09-10-2019) Confirmation Miscellaneous (MISC) Refund These are the valid accounts for Confirmation MISC Refund (journal #520). 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)

3.17.50.5.14.4 (09-10-2019) Confirmation Enterprise Computing Center (ECC) Refund-Business Master File (BMF) These are the valid accounts for Confirmation ECC Refund-BMF (journal #521). 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)

3.17.50.5.14.5 (09-10-2019) Confirmation Enterprise Computing Center (ECC) Refund-Individual Master File (IMF) These are the valid accounts for Confirmation ECC Refund-IMF (journal #522). 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

3.17.50.5.14.6 (09-10-2019) Confirmation Excess Refund These are the valid accounts for Confirmation Excess Refund (journal #523). 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

3.17.50.5.14.7 (09-10-2019) Confirmation Unidentified Refund These are the valid accounts for Confirmation Unidentified Refund (journal #524). 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

3.17.50.5.14.8 (09-10-2019) Confirmation Photocopy Refund These are the valid accounts for Confirmation Photocopy Refund (journal #525). 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

3.17.50.5.14.9 (09-10-2019) Confirmation Non-Master File (NMF) Refund These are the valid accounts for Confirmation NMF Refund (journal #526). 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

3.17.50.5.14.10 (09-10-2019) Confirmation Deposit Fund Refund These are the valid accounts for Confirmation Deposit Fund Refund (journal #527). 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

3.17.50.5.14.11 (09-10-2019) Confirmation Anti-Drug Refund These are the valid accounts for Confirmation Anti-Drug Refund (journal #528). Account Number DR/CR Account Name 4804 Debit Approved Vouchers Payable, Drug Fund 7003 Credit Anti-Drug (20X5099.1)

# Confirmation Miscellaneous (MISC) Revenue Refund

3.17.50.5.14.12 (09-10-2019) Confirmation Miscellaneous (MISC) Revenue Refund These are the valid accounts for Confirmation MISC Revenue Refund (journal #529). Account Number DR/CR Account Name 4806 Debit Approved Voucher Payable MISC Revenue 5400 Credit Disbursements, MISC Revenue (20X1807)

# Confirmation Oil Spill Refund

3.17.50.5.14.13 (09-10-2019) Confirmation Oil Spill Refund These are the valid accounts for Confirmation Oil Spill Refund (journal #530). 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

3.17.50.5.14.14 (09-11-2025) Confirmation Cover Over Refund These are the valid accounts for Confirmation Cover Over Refund (journal #570). 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

3.17.50.5.14.15 (09-10-2019) Confirmation Arbitrage Refund These are the valid accounts for Confirmation Arbitrage Refund (journal #590). Account Number DR/CR Account Name 4806 Debit Approved Vouchers Payable MISC Revenue 5400 Credit Disbursement, MISC Revenue (20X1807) This table describes the steps required to complete journal #590. 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

3.17.50.5.14.16 (09-10-2019) Confirmation User Fee Refund These are the valid accounts for Confirmation User Fee Refund (journal #591). 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) This table describes the steps required to complete journal #591. 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

3.17.50.5.15 (09-10-2019) Net Tax Refund Report (NTRR) Line Data Table The NTRR Line Data Table is used to complete the NTRR Line Data application for any menu option within the Disbursement Control Main Menu. 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

3.17.50.6 (09-10-2019) Accounting Application Control Main Menu 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: Miscellaneous Applications Cover Over Liability Misc Application II Unidentified Apply PFIC Apply Dishonored Check Apply ECC Applications Credit Transfer Out Credit Transfer In Account Transfers TRACS Applications Confirm Transfers Erroneous Refunds Court Case Erroneous Refunds Non-Court Case Non-Payment of Erroneous Refund Clear Erroneous Refunds Informant Rewards Informant Rewards Offset CADE Recap Manual Input Recover Insolvency Revenue Clearance TRF SC CARS Reclassification The valid accounts are listed under each subsection.

# Miscellaneous Applications and Cover Over Liability

3.17.50.6.1 (09-01-2021) Miscellaneous Applications and Cover Over Liability The journals in this subsection are used to input miscellaneous applications and to establish Cover Over liability accounts. Transfers may be within the same file or between BMF, IMF, IRAF and NMF. Journal NMF transactions from the Service Center Control File (SCCF) to the proper NMF account or other account. 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. 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. 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. These journals will also record adjustments to SCCF which may affect two separate SCCF accounts or a SCCF and other general ledger account. 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. 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. The following is a partial list of source documents for Account Adjustments: Form 813, Document Register Form 1331, Notice of Adjustment Form 2424, Account Adjustment Voucher Form 3244, Payment Posting Voucher Form 3809, Miscellaneous Adjustment Voucher Form 4028, Service Center Control File Adjustment Record Form 8166, RRACS Input Reconciliation Sheet Various Nullified Unpostable Document for Input Offer-in-Compromise (OIC) Write-off Documents Letter of Memorandum signed by Service Center Director Following are the valid debit and credit accounts for Misc. Application (journal #400) and Cover Over Liability (journal #401). 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) This table describes the steps required to complete journal numbers 400 and 401. 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

3.17.50.6.2 (09-10-2019) Unidentified Apply This subsection describes the journals used to record the transfer of revenue receipts from Unidentified and the application to the proper general ledger accounts. Reclassification of funds may be required. 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)

3.17.50.6.2.1 (09-10-2019) Unidentified Remittance File (URF)/Miscellaneous (MISC) These are the valid accounts for URF/MISC (journal #404). 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 Debit Withholding Revenue Receipts (20-0101) 2120 Debit Individual Income Revenue Receipts (20-0110) 2130 Debit Corporation Revenue Receipts (20-0111) 2140 Excise Revenue Receipts (20-0152) 2150 Debit Estate and Gift Revenue Receipts (20-0153) 2170 Debit CTA Revenue Receipts (20-0130) 2180 Debit FUTA Revenue Receipts (20-0121)

# Unidentified Remittance File (URF)/Deposit Fund

3.17.50.6.2.2 (09-10-2019) Unidentified Remittance File (URF)/Deposit Fund These are the valid accounts for URF/Deposit Fund (journal #406). 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

3.17.50.6.2.3 (09-01-2021) Unidentified Remittance File (URF)/Miscellaneous Fees These are the valid accounts for URF/Miscellaneous Fees (journal #407). 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

3.17.50.6.2.4 (09-10-2019) Unidentified Remittance File (URF)/Refund Repay These are the valid accounts for URF/Refund Repay (journal #408). 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

3.17.50.6.2.5 (09-10-2019) Unidentified Remittance File (URF)/Loss These are the valid accounts for URF/Loss (journal #409). 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

3.17.50.6.3 (09-10-2019) Dishonored Check Apply 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. Reclassification of funds may be required. 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)

3.17.50.6.3.1 (09-10-2019) Dishonored Check File/Service Center Control File (DCF/SCCF) These are the valid accounts for DCF/SCCF (journal #411). 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

3.17.50.6.3.2 (09-01-2021) Dishonored Check File (DCF)/Miscellaneous (MISC) Fee These are the valid accounts for DCF/MISC Fee (journal #412). 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

3.17.50.6.3.3 (09-10-2019) Dishonored Check File (DCF)/Deposit Fund These are the valid accounts for DCF/Deposit Fund (journal #413). 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

3.17.50.6.3.4 (09-10-2019) Dishonored Check File (DCF)/Loss These are the valid accounts for DCF/Loss (journal #414). 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

3.17.50.6.3.5 (09-10-2019) Dishonored Check File (DCF)/Anti-Drug These are valid accounts for DCF/Anti-Drug (journal #415). 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) This table describes the steps required to complete journal #415. 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

3.17.50.6.4 (09-10-2019) Enterprise Computing Center (ECC) Applications 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. 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. ECC deletes must be journalized through these journals as there is no automatic data transfer. EFTPS GMF/TEP-BMF/IMF/IRAF suspense must be journalized through these journals. These are the valid debit and credit accounts for EFTPS GMF/TEP-BMF, IMF, and IRAF (journals 417-419). 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 These are the valid debit and credit accounts for ECC GMF/TEP-BMF, IMF, and IRAF (journals 421-423). 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 These are the valid debit and credit accounts for Deletes ECC BMF, IMF, and IRAF (journals 424-426). 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 These are the valid debit and credit accounts for Unpostable ECC BMF, IMF, and IRAF (journals 427-429). 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 This table describes the steps required to complete journals 417, 418, 419, 421, 422, 423, 424, 425, 426, 427, 428, and 429. 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

3.17.50.6.5 (09-10-2019) Credit Transfer Out/In 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. Each Form 2158 has a document number that must be entered individually. However, the journals are designed with the option of entering several Form 2158 and using a reconciliation sheet (RS) to cumulate the application side of the journal. Complete the following before going to the terminal for data input: Review Form 2158 for the proper information needed for input. Determine if they are Revenue Receipts or Deposit Funds. If Deposit Funds, be sure you have a Deposit Fund Document Number. Check for valid CFO RACS Unit Codes. Valid CFO RACS Unit Codes are: ANSPC-08 (Andover) ATSPC-07 (Atlanta) AUSPC-18 (Austin) BSPC-19 (Brookhaven) CSPC-17 (Cincinnati) FSPC-89 (Fresno) KCSPC-09 (Kansas City) MSPC-49 (Memphis) OSPC-29 (Ogden) PSPC-28 (Philadelphia) These are valid accounts for Revenue Receipt-CR (2158) (journal #435). 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 These are valid accounts for Revenue Receipt-DR (2158) (journal #436). 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 These are valid accounts for Deposit Fund-CR (2158) (journal #437). 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 These are valid accounts for Deposit Fund-DR (2158) (journal #438). 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 These are 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

3.17.50.6.6 (09-11-2025) Account Transfers The following is completed before going to the terminal for data input: NMF Transfer In is assigned a Document Locator Number (DLN) and identified if a Taxpayer Delinquent Account (TDA) is to be issued NMF Transfer Out is assigned a Form 514–B, Credit Transfer Voucher serial number and a date of transfer Check for valid CFO RACS Unit codes Valid CFO RACS Unit codes are: ANSPC-08 ATSPC-07 AUSPC-18 BSPC-19 CSPC-17 FSPC-89 KCSPC-09 MSPC-49 OSPC-29 PSPC-28 These are valid accounts for Account Transfers Out. Account Number DR/CR Account Name Transfer Out-DR (514-B) (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 (514-B) (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 These are valid accounts for Account Transfer In. Account Number DR/CR Account Name Transfer In-DR (514-B) (journal #460) 4420 Debit SPC Suspense for NMF 6200 Credit Taxpayer Accounts Transferred Transfer In-CR (514-B) (journal #461) 4420 Credit SPC Suspense for NMF 6200 Debit Taxpayer Accounts Transferred This table describes the steps required to complete journals 458 and 459 (transfer out) and 460 and 461 (transfer in). 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

3.17.50.6.7 (09-11-2025) Treasury Receivable, Accounting and Collection System (TRACS) Applications 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. When the original IPACD (disbursements) or IPACR (receipts) was recorded through the disbursement control journals, the document was assigned a unique document identifier. At the time of application, the amount of the original amount will be reduced with each application. 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, Intragovernmental Payment and Collection Disbursements/Receipts (IPACD/R) and IRM 3.17.63.4.4, Intragovernmental Payment and Collection Disbursements (IPACD) /Form 3813 for additional information. This is a list of documents that can be used for IPAC journals: IPAC bill for TRACS TRACS Listings Form 813 - Document Register Back-up Documents to Support the journal Transaction Needed Form 3245 - Posting Voucher-Refund Cancellation or Repayment Form 3809 - Miscellaneous Adjustment Voucher Complete the following before going to the terminal for data input: Verify the document number of the original IPACD or IPACR. Balance all back-up documents to the TRACS document total for a complete application. Verify that all back-up documents are received. Check Deposit Fund Document Number. These are 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) This table describes the steps required to complete journal numbers 469 and 470. 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

3.17.50.6.8 (09-10-2019) Customer Account Data Engine 2 (CADE 2) Manual Input The CADE 2 Recap serves as the backup documentation for the CADE 2 journal. Complete the following before going to the terminal for data input: Verify the CADE 2 Recap did not automatically post to RRACS. Verify with the RACR (Reciprocal Accounting Control Record) for the correct cycle missing from RRACS. These are 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 This table describes the steps required to complete journal #471. 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

3.17.50.6.9 (09-11-2025) Confirm Transfers These Confirm Transfers journals control and journal the confirmation of Form 2158 and Form 514- B. The following is a list of documents used to Confirm Transfers: Confirm copy of Form 2158, Credit Transfer Voucher Confirm copy of Form 514–B, Tax Transfer Schedule In some cases, a telephone confirmation can be used Complete the following before going to the terminal for data input: Review confirm copy for the proper information needed for input. Determine if the confirm copy of Form 2158 is for revenue receipts or deposit funds. These are the 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 (514-B) (journal #465) 6200 Debit Taxpayer Account Transferred 1400 Credit Tax Account Transferred Out Confirm Acct. Transfer Out-CR (514-B) (journal #466) 1400 Debit Tax Account Transferred Out 6200 Credit Taxpayer Account Transferred This table describes the steps required to complete journals 446, 447, 448, 449, 465 and 466. 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

3.17.50.6.10 (09-10-2019) Erroneous Refunds The Erroneous Refund journals provide for the individual control and journalizing of erroneous refund case files. This occurs after specifying the necessary recovery type. When an Erroneous Refund is established in Account 1510 and repayment is not made, additional collection procedures may be necessary. 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). Each case is controlled with a unique Document Number on Form 3809. This document number enables individual case tracking from inception to completion. These are the 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 This table describes the steps required to complete journal numbers 480, 485 and 490. 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

3.17.50.6.11 (09-01-2021) Informant Rewards The journals in this subsection are used to input the applications for Informant Rewards. 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. Review documents for the proper information needed before going to the terminal for data input. These are the 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 This table describes the steps required to complete journal numbers 495 and 496. 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

3.17.50.7 (09-10-2019) Agency Transfer Control Main Menu These journals are used to record unreconciled amounts related to Disbursement Transactions received from FMS. The journal numbers are in the 2XX series. Following are the valid accounts for the journal voucher entries (increase and decrease). 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) This table describes the steps required to complete journal numbers 236 and 239. 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

3.17.50.8 (09-10-2019) Assessment Control Main Menu These journals are used to record MF and NMF manual assessments and NMF abatements. The journal numbers used are in the 6XX series and the 8XX series for manual assessment certificates. The valid accounts are listed under each of the following subsections.

# Assessments

3.17.50.8.1 (09-10-2019) Assessments The Assessment journals are used to record manual assessments, either for MF or NMF accounts. These are valid accounts for Assessments (Reversals are also available). 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 This table describes the steps required to complete journal numbers 610-686 and 810-886. 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

3.17.50.8.2 (09-10-2019) Abatements / Erroneous Abatements 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. These are the 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 This table describes the steps required to complete journal numbers 691 and 692. 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)

3.17.50.8.3 (09-10-2019) Non-Tax Assessment and Non-Tax Abatement (Ogden CFO RACS Unit only) 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. These are valid accounts for Non-Tax Assessments (journal #690). 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) These are valid accounts for Non-Tax Abatements (journal 695). 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

3.17.50.9 (09-10-2019) Deposit Control Main Menu 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. The recovery of losses previously documented and the discovery of any new shortages or losses and deposit fund monies are also on these journals. The reclassification of money associated with the deposits entered is also included. The journal numbers in this chapter are in the 2XX series. 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. The following is a list of valid 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 A State must be selected for each item applied to Contributions to Reduce the Public Debt.

# Deposit

3.17.50.9.1 (09-11-2025) Deposit The Deposit journals are used to record DTs for both Revenue, Miscellaneous and EFTPS (MSC Only) Collections. These are the valid debit accounts for Deposit(s) on journal 210. Account Number DR/CR Account Name 2110 Debit Withholding Revenue Receipt (20-0101) 2120 Debit Individual Income Revenue Receipt (20-0110) 2130 Debit Corporation Revenue Receipts (20-0111) 2140 Debit Excise Revenue Receipts (20-0152) 2150 Debit Estate & Gift Revenue Receipt (20-0153) 2170 Debit CTA Revenue Receipt (20-0130) 2180 Debit FUTA Revenue Receipt (20-0121) 2305 Debit Unclaimed Funds (20-1060.19) 2310 Debit Treaty Country Receipts (20-3220.19) 2315 Debit Arbitrage Receipt (20-3220.19) 2320 Debit Miscellaneous Receipt (20-3220.19) 2325 Debit MISC Forfeiture Receipt (20-1099.19) 2330 Debit EP/EO User Fee (20-2411) 2335 Debit EO User Fee Increase (20X5432.5) 2340 Debit Photocopy CrYr Refunds (20X5432.7) 2345 Debit Presidential Election Campaign (20X5081.1) 2350 Debit Public Debt (20X5080.1) 2355 Debit Federal Court Ordered Restitution (20-3220.19) 2360 Debit Conscience Fund (20-1210) 2365 Debit LIFO (20-3220.19) 2370 Debit Mortgage Subsidy. Bond Receipt (20-3220.19) 2380 Debit Original Installment Agreement (20X5432.1) 2385 Debit Reinstatement Installment Agreement (20X5432.3) 2395 Debit Enrolled Agent (20X5432.4) 2410 Debit Photocopy PrYr Refunds (20X0903) 2420 Debit Refund Repay Interest (20X0904) 7002 Debit Deposit Fund Receipt (20X6879.09) 7009 Debit 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) This table describes the steps required to complete journal #210. 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

3.17.50.9.2 (09-10-2019) Debit Voucher (DV) and DV Adjustment The debit journals are used to record DVs for both revenue and miscellaneous collections.

# Debit Voucher (DV)

3.17.50.9.2.1 (09-11-2025) Debit Voucher (DV) These are the valid accounts for DV (journal #220). Account Number DR/CR Account Name 1710 Debit Dishonored Checks 2110 Credit Withholding Revenue Receipt (20-0101) This table describes the steps required to complete DV (journal #220). 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

# Debit Voucher (DV) Adjustment

3.17.50.9.2.2 (09-11-2025) Debit Voucher (DV) Adjustment These are the valid accounts for DV Adjustment (journal #221). 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) This table describes the steps required to complete DV Adjustment (journal #221). 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

3.17.50.9.3 (09-10-2019) Confirm Deposits 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. There are no valid accounts for Confirm Deposits. Use journal #211 for manual confirmations. This table describes the steps required to complete journal #211. 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

3.17.50.9.4 (09-01-2021) Reclassify 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. These are the valid debit and credit accounts for the Reclass (journal #250). 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) This table describes the steps required to complete journal #250. 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

3.17.50.9.5 (09-01-2021) Service Center Central Accounting Reporting System (CARS) Reclassification This window is primarily used to reclassify transactions that have defaulted to the 20F3500.19 and 20F3502.19 suspense accounts. The 20F3500.19 and 20F3502.19 accounts should be monitored on a weekly basis for activity. 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). 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. These are valid accounts for CARS Reclassifications. TAS DR/CR IRS Account # Reclass Receipt 20-0101 Debit 3500 20–0110 Debit 3500 20–0111 Debit 3500 20–0121 Debit 3500 20–0130 Debit 3500 20–0152 Debit 3500 20–0153 Debit 3500 20–1099 Debit 3500 20F3500.19 Debit 3500 20F3820.00 Debit 3500 20F3844 Debit 3500 20F3885.11 Debit 3500 20X0159 Debit 3500 20X0903 Debit 3500 20X0904 Debit 3500 20X0906 Debit 3500 20X0922 Debit 3500 20X0923 Debit 3500 20X0931 Debit 3500 20X0932 Debit 3500 20X0935 Debit 3500 20X0945 Debit 3500 20X0946 Debit 3500 20X0947 Debit 3500 20X0948 Debit 3500 20X0949 Debit 3500 20X0951 Debit 3500 20X1807 Debit 3500 20X5080.1 Debit 3500 20X5081.1 Debit 3500 20X5432 Debit 3500 20X5432.1 Debit 3500 20X5432.2 Debit 3500 20X5432.3 Debit 3500 20X5432.4 Debit 3500 20X5432.5 Debit 3500 20X5432.6 Debit 3500 20X5510.1 Debit 3500 20X5622.1 Debit 3500 20-0101(-) Credit 3500 20–0110(-) Credit 3500 20–0111(-) Credit 3500 20–0121(-) Credit 3500 20–0130(-) Credit 3500 20–0152(-) Credit 3500 20–0153(-) Credit 3500 20–1099(-) Credit 3500 20F3500.19(-) Credit 3500 20F3885.11(-) Credit 3500 20X1807(-) Credit 3500 20X0159(-) Credit 3500 20X0903(-) Credit 3500 20X0904(-) Credit 3500 20X0906(-) Credit 3500 20X0922(-) Credit 3500 20X0923(-) Credit 3500 20X0931(-) Credit 3500 20X0932(-) Credit 3500 20X0935(-) Credit 3500 20X0945(-) Credit 3500 20X0946(-) Credit 3500 20X0947(-) Credit 3500 20X0948(-) Credit 3500 20X0949(-) Credit 3500 20X0951(-) Credit 3500 20X5080.1(-) Credit 3500 20X5081.1(-) Credit 3500 20X5432(-) Credit 3500 20X5432.1(-) Credit 3500 20X5432.2(-) Credit 3500 20X5432.3(-) Credit 3500 20X5432.4(-) Credit 3500 20X5432.5(-) Credit 3500 20X5432.6(-) Credit 3500 20X5510.1(-) Credit 3500 20X5622.1(-) Credit 3500 Reclass Disbursement 20F3502.19 Debit 3502 20F3844 Debit 3502 20F3885.11 Debit 3502 20X0159 Debit 3502 20X0903 Debit 3502 20X0904 Debit 3502 20X0903 Debit 3502 20X0904 Debit 3502 20X0906 Debit 3502 20X0922 Debit 3502 20X0923 Debit 3502 20X0931 Debit 3502 20X0932 Debit 3502 20X0935 Debit 3502 20X0945 Debit 3502 20X0946 Debit 3502 20X0947 Debit 3502 20X0948 Debit 3502 20X0949 Debit 3502 20X0951 Debit 3502 20X5080.1 Debit 3502 20X5081.1 Debit 3502 20X5432 Debit 3502 20X5432.7 Debit 3502 20X5510.1 Debit 3502 20X5622.1 Debit 3502 20X6737 Debit 3502 20X6738 Debit 3502 20X6740 Debit 3502 20X6741 Debit 3502 20F3502.19(-) Credit 3502 20F3844(-) Credit 3502 20F3885.11(-) Credit 3502 20X0159(-) Credit 3502 20X0903(-) Credit 3502 20X0904(-) Credit 3502 20X0906(-) Credit 3502 20X0922(-) Credit 3502 20X0923(-) Credit 3502 20X0931(-) Credit 3502 20X0932(-) Credit 3502 20X0935(-) Credit 3502 20X0945(-) Credit 3502 20X0946(-) Credit 3502 20X0947(-) Credit 3502 20X0948(-) Credit 3502 20X0949(-) Credit 3502 20X0951(-) Credit 3502 20X5080.1 (-) Credit 3502 20X5081.1 (-) Credit 3502 20X5432 (-) Credit 3502 20X5510.1(-) Credit 3502 20X5622.1(-) Credit 3502 20X6737(-) Credit 3502 20X6738(-) Credit 3502 20X6740(-) Credit 3502 20X6741(-) Credit 3502 20X5432.7(-) Credit 3502 20X6741(-) Credit 3502 20X6877(-) Credit 3502 This table describes the steps required to complete journal #704. Step Prompt Description / Action Select or Enter RACS Main Menu Select Accounting Application. Apply Accounting Application Control Main Menu Select SC CARS Reclassification. Tab or Apply Accept the highlighted current month or select the future month. From the Action Bar select... Apply If Reclass: Maintain Source Journal Primary Add journal will appear. However, no input is necessary for this journal. Enter or Add Button Maintain Journal Entry / Ledger Classification Journal Select the needed IRS account. Tab Key Amount Enter the amount associated with the selected IRS account. OK Button Repeat for each account that has an amount. The total debit and credit amounts must be equal. When finished with required inputs, select... Cancel Button Maintain Source Journal Review input data. If correct, select... OK Button If information is not correct... Edit or Delete Button When all Source Journals have been entered, continue with: Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct, select... Post Button

# Deposit Fund Control Main Menu

3.17.50.10 (09-10-2019) Deposit Fund Control Main Menu The journals in this subsection are used to transfer money from Deposit Funds to SCCF accounts and other miscellaneous accounts. The reclassification between Deposit Fund Receipts and Revenue Receipts or fund accounts is also recorded in these journals. These journals will be accessed through the applicable process type selected from the RRACS Intermediate Menu. The following options are available for the RRACS Sub Menu: Apply To Offer in Compromise (OIC) Apply To Seizure Apply To Miscellaneous Apply From OIC Apply From Seizure Apply From Miscellaneous The journal numbers in this chapter are in the 3XX series. These are the valid accounts for Deposit Fund. Account Number DR/CR Account Name Apply to OIC (journal 312), Apply to Seizure (journal #313), Apply to MISC (journal #314) 4120 Debit SPC Suspense for MF-BMF 4220 Debit SPC Suspense for MF-IMF 4420 Debit SPC Suspense for NMF 4430 Debit Unpostable - NMF 4610 Debit Unapplied Advance Payments 4615 Debit Section 6077 Payments 4620 Debit Unidentified Remittances 6400 Debit Misc. Revenue Collections 6800 Debit Excess Collection 4710 Credit Offers-in-Compromise (W-312) 4720 Credit Sales of Seized Property (W-313) 4730 Credit Misc. Deposit Funds (W-314) Reclass 2110 Credit Withholding Rev Receipt (20-0101) 2120 Credit Ind. Income Rev Receipt (20-0110) 2130 Credit Corp. Revenue Receipt (20-0111) 2140 Credit Excise Revenue Receipt Direct (20-0152) 2150 Credit Estate & Gift Revenue Receipt Direct (20-0153) 2170 Credit CTA Revenue Receipt Direct (20-0130) 2180 Credit FUTA Revenue Receipt Direct (20-0121) 7002 Debit Deposit Fund Receipt (20X6879.09) Apply from OIC (journal #315), Apply from Seizure (journal #316), Apply from MISC (journal #317) 4710 Debit Offers-in-Compromise (W315) 4720 Debit Sales of Seized Property (W316) 4730 Debit Misc. Deposit Funds (W317) 4120 Credit SPC Suspense for MF-BMF 4220 Credit SPC Suspense for MF-IMF 4420 Credit SPC Suspense for NMF Reclass 2110 Debit Withholding Rev Receipt (20-0101) 2120 Debit Ind. Income Rev Receipt (20-0110) 2130 Debit Corp. Revenue Receipt (20-0111) 2140 Debit Excise Revenue Receipt Direct (20-0152) 2150 Debit Estate & Gift Revenue Receipt Direct (20-0153) 2170 Debit CTA Revenue Receipt Direct (20-0130) 2180 Debit FUTA Revenue Receipt Direct (20-0121) 7002 Credit Deposit Fund Receipt (20X6879.09) This table describes the steps required to complete journal numbers 312, 313, 314, 315, 316 and 317. Step Prompt Description / Action Select RACS Main Menu Highlight/select Deposit Fund. Apply Deposit Fund Control Main Menu Record Select Apply To or Apply From OIC, Seizure, or Miscellaneous. Tab or Apply Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply Maintain Source Journal Deposit Fund ID# Enter the ID# of the Deposit Fund. Tab Key Prepare Date Enter the Prepare Date in MM-DD-YYYY format. Add Button Maintain Journal Entry Area Office/Field Office Select the appropriate Area Office/Field Office code from the pop-up journal. Required for "Apply To." options only. Enter, then Tab Key Amount Enter the Amount associated with the generated IRS account. OK Button Maintain Source Journal Review input data. If correct, select... OK Button If information is not correct, see Introduction for "Edit and Delete" Buttons. Edit or Delete Button Complete the journal again and select Add for additional deposit fund transactions on the same journal, or select... Cancel Button Maintain Transaction Journal Highlight/select Application from the Possible Source Journals. From the Action Bar select... Action then Add Maintain Source Journal RS# Enter the RS number. Add Button Maintain Journal Entry Select the needed IRS Account. Tab Key Amount Enter the amount associated with the selected IRS account. Tab Key DLN # Enter the DLN of the Form 813. **Optional Field. Repeat for each account that has an amount. OK Button When finished with required data inputs, select... Cancel Button Maintain Source Journal Review input data, If correct, select... OK Button If information is not correct, see Introduction for "Edit and Delete" Buttons. Edit or Delete Button For Reclassification (always required): Maintain Source Journal No input is necessary for this journal. Add Button Maintain Journal Entry Select the needed IRS account. Tab Key Amount Enter the amount associated with the selected IRS account. OK button Repeat for each account that has an amount. The total amount entered for debit accounts must equal the total amount entered for credits. When finished with required data inputs, select... Cancel Button For ALL Deposit Fund Journals, continue with: Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct... Post Button

# Inventory Control Main Menu

3.17.50.11 (09-10-2019) Inventory Control Main Menu The journals described in this subsection are used to record the acquisition and disposition of Seized Property and Collateral. The journals for these journals will be numbered in the 3XX series. These are the valid accounts for Inventory Control. Account Number Account Name 3200 Collateral Held 3300 Seized Property 4120 SPC Suspense for MF-BMF 4220 SPC Suspense for MF-IMF 4420 SPC Suspense for NMF 4720 Sales of Seized Property 4980 Liability for Inventory Accounts 6980 Acquired Property Disposed of Other Than by Sale 6985 Profit and Loss on Sale of Acquired Property 7100 Property Acquired in Payment of Taxes

# Inventory - Acquisition

3.17.50.11.1 (09-10-2019) Inventory - Acquisition These journals are used to record the value of property acquired by the U.S. Government and its related application to a taxpayer account. These are the valid accounts for Acquisition (journal #302). Account Number DR/CR Account Name 7100 Debit Bankruptcy 7100 Debit Property Acquired in Payment of Tax 4120 Credit SPC Suspense for Master File - BMF 4220 Credit SPC Suspense for Master File - IMF 4420 Credit SPC Suspense for NMF This table describes the steps required to complete journal #302. Step Prompt Description / Action Select RACS Main Menu Highlight/select Inventory. Apply Inventory Control Main Menu Record Select Acquisition. Tab or Apply Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply Maintain Source Journal Document # Enter the document number. Tab Key Prepare Date Enter the Acquired Date in MM-DD-YYYY format. Enter or Add Button Maintain Journal Entry Select Acquired Property or Bankruptcy from the Ledger Classification list box. Tab Key Area or Field Office Select the appropriate Office from pop-up journal. Tab Key Amount Enter the Amount associated with the selected IRS account. OK Button Maintain Source Journal Review input data. If correct, select... Enter or Add Button Maintain Transaction Journal Highlight/select Application from the Possible Source Journals. From the Action Bar select... Action then Add Maintain Source Journal No input is necessary for this journal. Enter or Add Button Maintain Journal Entry Select the needed IRS Account. Tab Key Amount Enter the amount associated with the selected IRS account. Tab Key DLN Enter the Document Locator Number. OK Button Repeat for each account that has an amount. OK Button When finished with required data inputs, select... Cancel Button Maintain Source Journal Review input data. If correct, select... OK Button If information is not correct, see Introduction for "Edit and Delete" Buttons. Edit or Delete Button Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct... Post Button

# Inventory - Disposition/Loss or Disposition/Profit

3.17.50.11.2 (09-10-2019) Inventory - Disposition/Loss or Disposition/Profit These journals are used to record the sale of acquired property and its related profit or loss. These journals may also be used for Installment Disposition. These are the valid accounts for Disposition /Loss (journal #303). Account Number DR/CR Account Name 4420 Debit SPC Suspense, NMF 4720 Debit Sales of Seized Property 6985 Debit Profit and Loss Sale Acquired Property 7100 Credit Property Acquired in Payment of Tax These are the valid accounts for Disposition/Profit (journal #304). Account Number DR/CR Account Name 4420 Debit SPC Suspense, NMF 4720 Debit Sales of Seized Property 7100 Credit Property Acquired in Payment of Tax 6985 Debit Profit and Loss Sale Acquired Property This table describes the steps required to complete journal numbers 303 and 304. Step Prompt Description / Action Select RACS Main Menu Highlight/select Inventory. Apply Inventory Control Main Menu Record Select Disposition/Loss or Disposition/Profit. Tab or Apply Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply Maintain Source Journal Document # Enter the Document Number. The number must match the number used to establish the document on the RRACS inventory. Tab Key Prepare Date Enter the Disposition Date in MM-DD-YYYY format. Enter or Add Button Maintain Journal Entry Amount Enter the Amount associated with the selected IRS account. OK Button Maintain Source Journal Review input data. If correct, select... Enter or Add Button If Application: Maintain Transaction Journal Highlight/select Application from the Possible Source Journals. From the Action Bar select... Action then Add Maintain Source Journal No input is necessary for this screen. Enter or Add Button Maintain Journal Entry Select the needed IRS Account. Tab Key Amount Enter the amount associated with the selected IRS account. Enter or OK Button Repeat for each account that has an amount. OK Button When finished with required data inputs, select... Cancel Button If Seizure: Maintain Source Journal Deposit Fund ID # Enter the Identification Number of the deposit fund. Tab Key Prepare Date Enter the prepare date in MM-DD-YYYY format. Enter or Add Button Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. Enter or OK Button In all cases, continue with: Maintain Source Journal Review input data. If correct, select... Enter or Add Button Repeat for each deposit fund, when finished, select... Cancel Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct, select... Post Button

# Inventory - Disposition/Non-Sale

3.17.50.11.3 (09-10-2019) Inventory - Disposition/Non-Sale These journals are used when acquired property is disposed of other than by sale. See IRM 3.17.63, Accounting and Data Control, Redesigned Revenue Accounting Control System for a complete explanation. These are the valid accounts Disposition and Non-Sale (journal #305). Account Number DR/CR Account Name 4420 Debit SPC Suspense, NMF 6980 Debit Acquired Property Disposed Other Than Sale 7100 Credit Property Acquired in Payment of Tax This table describes the steps required to complete journal #305. Step Prompt Description / Action Select RACS Main Menu Highlight/select Inventory. Apply Inventory Control Main Menu Record Select Disposition/Non-Sale. Tab or Apply Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply Maintain Source Journal Document # Enter the Document Number. The number must match the number used to establish the record on the RRACS Inventory. Tab Key Prepare Date Enter the Source Document Date in MM-DD-YYYY format. Enter or Add Button Maintain Journal Entry Amount Enter the Amount associated with the selected IRS account. OK Button Maintain Source Journal Review input data. If correct, select... OK Button Maintain Transaction Journal Highlight/select Application from the Possible Source Journals. From the Action Bar select... Action then Add Maintain Source Journal No input is necessary for this screen. Enter or Add Button Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. OK Button Repeat for each account that has an amount. OK Button When finished, select... Cancel Button Maintain Source Journal Review input data, If correct, select... OK Button If information is not correct, see Introduction for "Edit and Delete" Buttons. Edit or Delete Button Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct... Post Button

# Inventory - Seized Property and Collateral (Open and Close)

3.17.50.11.4 (09-11-2025) Inventory - Seized Property and Collateral (Open and Close) These journals are used to record the value of seized property and collateral inventory. The same journals will be used for closing the records. Each category is a separate selection from the Inventory Control Main Menu. Reference IRM 3.17.63.13.1, Seized Property and IRM 3.17.63.13.3, Collateral. These are the valid accounts for Seized Property Open (journal #320). Account Number DR/CR Account Name 3300 Debit Seized Property 4980 Credit Liability for Inventory Accounts These are the valid accounts for Seized Property Closed (journal #321). Account Number DR/CR Account Name 4980 Debit Liability for Inventory Accounts 3300 Credit Seized Property These are the valid accounts for Seized Property Open & Close (journal #322). Account Number DR/CR Account Name 3300 Debit Seized Property 4980 Debit Liability for Inventory Accounts 3300 Credit Seized Property 4980 Credit Liability for Inventory Accounts These are the valid accounts for Collateral Open (journal #323). Account Number DR/CR Account Name 3200 Debit Collateral Held 4980 Credit Liability for Inventory Accounts These are the valid accounts for Collateral Closed (journal #324). Account Number DR/CR Account Name 4980 Debit Liability for Inventory Accounts 3200 Credit Collateral Held These are the valid accounts for Collateral Open & Closed (journal #325). Account Number DR/CR Account Name 3200 Debit Collateral Held 4980 Debit Liability for Inventory Accounts 3200 Credit Collateral Held 4980 Credit Liability for Inventory Accounts Note: The Non-Equity Collateral journals #330 and #335 are for safe keeping only. The Undetermined Seizure journals are 340 and 345. This table describes the steps required to complete journal numbers 320, 321, 322, 323, 324, 325, 330,335, 340 and 345. Step Prompt Description / Action Select RACS Main Menu Highlight/select Inventory. Apply Inventory Control Main Menu Record Select one of the six Seized Property or Collateral options from the menu. Tab or Apply Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply Maintain Source Journal Document # Enter the Document Number. To close, the Document Number must match the number used when the Inventory was opened. Tab Key Prepare Date Enter the Seizure date for account 3300 Date Collateral Accepted for account 3200 in MM-DD-YYYY format. Enter or Add Button Maintain Journal Entry Area or Field Office Select the appropriate Office (if applicable). Tab Key Amount Enter the Amount associated with the selected IRS account. For collateral or non-equity seizures, do not enter an amount. Enter or OK Button Maintain Source Journal Review input data. If correct, select... Enter or OK Button If information is not correct, see Introduction for "Edit and Delete" Buttons. Edit or Delete Button Repeat if another document has an amount or select... Cancel Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct... Post Button

# Loss Control Main Menu

3.17.50.12 (09-10-2019) Loss Control Main Menu The Loss journals are used to record amounts that are shortages or stolen collections while in IRS accountability and amounts for which recovery is made or relief granted. The Loss journals may also be selected anytime an entry is required for a loss "record." The journal numbers are in the 3XX series. These journals may be accessed through the applicable process type selected from the RRACS Intermediate menu. For example: Accounting Application Dishonored Check File Apply - Loss Unidentified Remittance File Apply - Recovery of Loss

# Loss Accounts

3.17.50.12.1 (09-10-2019) Loss Accounts These are the valid accounts for Loss Accounts. Account Number TAS DR/CR Account Name Losses, Embezzlements and Thefts (journal #306) 7610 Debit Embezzlement & Theft Application 1710 Credit Dishonored Checks 1720 Credit Dishonored Checks, ADJ 4120 Credit SPC Suspense for MF- BMF 4220 Credit SPC Suspense for MF- IMF 4420 Credit SPC Suspense for NMF 4620 Credit Unidentified Remittance 6570 Credit Substantiated Credits Allowed 6800 Credit Excess Collections 6900 Credit Adjustment or Correction of Revenue Receipts Reclass 2110 (20-0101) DR/CR Withholding Revenue Receipt, Dire. 2120 (20-0110) DR/CR Individual Income Revenue Receipt, Dire 2130 (20-0111) DR/CR Corporation Revenue Receipt, Dire 2140 (20-0152) DR/CR Excise Revenue Receipt, Dire 2150 (20-0153) DR/CR Estate & Gift Revenue Receipt, Dire 2170 (20-0130) DR/CR CTA Revenue Receipt, Dire 2180 (20-0121) DR/CR FUTA Revenue Receipt, Dire Loss Unexplained Loss (journal #307) 7620 Debit Unexplained Loss Application 1710 Credit Dishonored Checks 1720 Credit Dishonored Checks, ADJ 4120 Credit SPC Suspense for MF- BMF 4220 Credit SPC Suspense for MF- IMF 4420 Credit SPC Suspense for NMF 4620 Credit Unidentified Remittance 6570 Credit Substantiated Credits Allowed 6800 Credit Excess Collections 6900 Credit Adjustment or Correction of Revenue Receipts Reclass 2110 (20-0101) DR/CR Withholding Revenue Receipt, Dire 2120 (20-0110) DR/CR Individual Inc. Revenue Receipt, Dire 2130 (20-0111) DR/CR Corporation Revenue Receipt, Dire 2140 (20-0152) DR/CR Excise Revenue Receipt, Dire 2150 (20-0153) DR/CR Estate & Gift Revenue Receipt, Dire 2170 (20-0130) DR/CR CTA Revenue Receipt, Dire 2180 (20-0121) DR/CR FUTA Revenue Receipt, Dire Loss Deposit Discrepancy (journal #308) 7650 Debit Deposit Discrepancy 7649 Debit ECP Deposit Discrepancy Application 1710 Credit Dishonored Checks 1720 Credit Dishonored Checks, ADJ 4120 Credit SPC Suspense for MF- BMF 4220 Credit SPC Suspense for MF- IMF 4420 Credit SPC Suspense for NMF 4620 Credit Unidentified Remittance 6570 Credit Substantiated Credits Allowed 6800 Credit Excess Collections 6900 Credit Adj or Corr. of Revenue Receipts Reclass 2110 (20-0101) DR/CR Withholding Revenue Receipt, Dire 2120 (20-0110) DR/CR Individual Inc. Revenue Receipt, Dire 2130 (20-0111) DR/CR Corporation Revenue Receipt, Dire 2140 (20-0152) DR/CR Excise Revenue Receipt, Dire 2150 (20-0153) DR/CR Estate & Gift Revenue Receipt, Dire 2170 (20-0130) DR/CR CTA Revenue Receipt, Dire 2180 (20-0121) DR/CR FUTA Revenue Receipt, Dire

# Recovery of Loss Accounts

3.17.50.12.2 (09-11-2023) Recovery of Loss Accounts These are the valid accounts for Recovery of Loss Accounts: Account Number TAS DR/CR Account Name Recovery of Embezzlements, Thefts and Losses (journal #309) 7610 Credit Embezzlement & Theft Application 1710 Debit Dishonored Checks 1720 Debit Dishonored Checks, ADJ 4120 Debit SPC Suspense for MF- BMF 4220 Debit SPC Suspense for MF- IMF 4420 Debit SPC Suspense for NMF 4620 Debit Unidentified Remittance 6570 Debit Substantiated Credits Allowed 6800 Debit Excess Collections 6900 Debit Adj or Corr. of Revenue Receipts Reclass 2110 (20-0101) DR/CR Withholding Revenue Receipt, Dire 2120 (20-0110) DR/CR Individual Inc. Revenue Receipt, Dire 2130 (20-0111) DR/CR Corporation Revenue Receipt, Dire 2140 (20-0152) DR/CR Excise Revenue Receipt, Dire 2150 (20-0153) DR/CR Estate & Gift Revenue Receipt, Dire 2170 (20-0130) DR/CR CTA Revenue Receipt 2180 (20-0121) DR/CR FUTA Revenue Receipt, Dire Recover Unexplained Loss (journal #310) 7620 Credit Unexplained Loss Application 1710 Debit Dishonored Checks Receipt 1720 Debit Dishonored Checks, ADJ 4120 Debit SPC Suspense for MF- BMF 4220 Debit SPC Suspense for MF- IMF 4420 Debit SPC Suspense for NMF 4620 Debit Unidentified Remittance 6570 Debit Substantiated Credits Allowed 6800 Debit Excess Collections 6900 Debit Adj or Corr. of Revenue Receipts Reclass 2110 (20-0101) DR/CR Withholding Revenue Receipt, Dire 2120 (20-0110) DR/CR Individual Inc. Revenue Receipt, Dire 2130 (20-0111) DR/CR Corporation Revenue Receipt, Dire 2140 (20-0152) DR/CR Excise Revenue Receipt, Dire 2150 (20-0153) DR/CR Estate & Gift Revenue Receipt, Dire 2170 (20-0130) DR/CR CTA Revenue Receipt, Dire 2180 (20-0121) DR/CR FUTA Revenue Receipt, Dire Recover Deposit Discrepancy (journal #311) 7650 Credit Deposit Discrepancy 7649 Credit ECP Deposit Discrepancy Application 1710 Debit Dishonored Checks 1720 Debit Dishonored Checks, ADJ 4120 Debit SPC Suspense for MF- BMF 4220 Debit SPC Suspense for MF- IMF 4420 Debit SPC Suspense for NMF 4620 Debit Unidentified Remittance 6570 Debit Substantiated Credits Allowed 6800 Debit Excess Collections 6900 Debit Adj or Corr. of Revenue Receipts Reclass 2110 (20-0101) DR/CR Withholding Revenue Receipt, Dire 2120 (20-0110) DR/CR Individual Inc. Revenue Receipt, Dire 2130 (20-0111) DR/CR Corporation Revenue Receipt, Dire 2140 (20-0152) DR/CR Excise Revenue Receipt, Dire 2150 (20-0153) DR/CR Estate & Gift Revenue Receipt, Dire 2170 (20-0130) DR/CR CTA Revenue Receipt 2180 (20-0121) DR/CR FUTA Revenue Receipt, Dire

# Journal Steps

3.17.50.12.3 (09-10-2019) Journal Steps This table describes the steps required to complete journal numbers 306, 307, 308, 309, 310 and 311. Step Prompt Description / Action Select RACS Main Menu Highlight/select Loss. Apply Loss Control Main Menu Record Select one of the six Loss or Recover options from the menu. Tab or Apply Account Period Accept the highlighted current month or select the future month. From the Action Bar select... Apply Maintain Source Journal Document # Enter the Loss Document Number. Tab Key Prepare Date Enter the date of the loss in MM-DD-YYYY format... Add or Enter Button Maintain Journal Entry Tax Class Select the Tax Class from the Ledger Classification list box. Tab Key Area Office Select the appropriate Area Office code from the pop-up journal (If applicable for 309, 310, 311). Tab Key Amount Enter the amount associated with the selected IRS account. OK Button Repeat for each doc ID that has an amount. When finished with required inputs, select... Cancel Button Maintain Source Journal Review input data. If correct, select... OK Button Maintain Transaction Journal Highlight/select Application from the Possible Source Journals. From the Action Bar select... Action then Add Maintain Source Journal No input is necessary for this journal. Add Button Maintain Journal Entry Select the needed IRS account. Tab Key Amount Enter the amount associated with the selected IRS account. OK Button Repeat for each account that has an amount. When finished with required inputs, select… Cancel Button Maintain Source Journal Review input data, If correct, select... OK Button If information is not correct, see Introduction for "Edit and Delete" Buttons. Edit or Delete Button Note: You may also select Reclass from the Possible Source Journals Box. (This is an optional Source Journal) Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct... Post Button

# Research Methods

3.17.50.13 (09-10-2019) Research Methods This subsection identifies the five options available to accounting technicians to research posted journals from the journal Research Menu. The trial balance is created from the Balance Research menu. This table lists the five research options available from the journal Research icon and the primary features of each. Action Bar Option Pop-Up Menu Option Description List Journal Control Use this option to list all journal activity for a designated date. Then select a journal from the list box for more detail. List Batch Posting Summary Use this option to research electronic postings and failures for day or month. List Source Journal Use this option to research all journals for a designated Source Journal type. Display Journal Control Use this option to research a specific journal when you know the journal number. Note: The Assessment Certificate Number will not appear under the "Document" literal until the 23C is posted to the Assessments Report. Display Source Journal Use this option to research a specific journal when you know the Document Number or the FRB and Batch Date. Caution: Do not use this option if the Document Number may have been used more than once. The system will select only the first occurrence of the Document Number. Use List Source Journal if you need to see all journals for a particular document number. The other research option included in this subsection is the Balance Research Main Menu. This is an on-line trial balance. This option may be requested at any time to obtain the balance for all General Ledger accounts for the month, through the current date, or any designated accounting month or date. From the trial balance, you can select an account number for a list of all of the journal entries that have affected the account balance.

# Journal Research

3.17.50.13.1 (09-10-2019) Journal Research This table details the steps that should be used for journal research. Step Action 1 Select the Journal Research icon. 2 From the table on the previous page, determine the type of research that you need. 3 Select List or Display from the Action Bar. 4 From the pop-up menu, select the desired research option. 5 Complete the required information as follows: Option Required Information List Journal Control Enter the requested date or accept the current date. Batch Posting Summary Enter or accept the accounting month and year and the desired run date. For postings for the month, check the Month transactions box and the date is disregarded. Source Journal Select the Process Type from the List Source Journal menu. From the Source Journal Type journal, enter or accept the accounting month and year (must not be later than most recent posting date). Select the Trans Type from the pop-up journal (This is the second Source Journal Type box). Select Open or Closed status. "Closed" is used for a confirmed deposit or a pulled assessment. Other fields may be entered to narrow the scope of the selection. Note: The closed date may or may not be displayed depending on whether or not the transaction was reversed. If it was reversed, the date won't display. Select Display for additional information. Display Journal Control Enter the journal number. Tab to each part of the number. Source Journal Enter the document number. Select and highlight the Process and Transaction Type. For daily wire research, enter the Batch Date and FRB, rather than the Document Number. To use the Review journal Option, you must enter through Display Source Journal. Note: When performing multiple research, the user should select deselect to reset memory. 6 Select List or Display to execute the request. 7 Use the arrow on the scroll box on the right side of the list to page to the bottom of the list box. See next page for instructions on the More option. 8 Highlight any item on the journal list box and select Display for a complete record of the journal. 9 Select Print for a copy of any list or journal that you have obtained. As the record will remain in the database for 3 years, it may not be necessary to print your research. Some research options have limited capacities that will initially return a limited in the subset of journal records per request. On rare occasions, additional journal records may be present on the database, but are not sent to your computer because of the system capacity. To receive these additional records, select the More option from the Action Bar. The system does not alert you that more journal records are available. The Print Menu for the More option will generate a print starting with page 1. If only a print of the visible record is required, select the Print Screen key on the computer keyboard. The journal capacity for each research option is as follows. Research Option Journal Capacity List Journal Control 300 Journal Control Records List Batch Posting Summary 200 Batch Posting Records/50 Transaction Failures List Source Journal 110 Source Journals Display Journal Control 100 Source Journals Display Source Journal 20 Journal Control Records/150 Journal Entries

# Trial Balance

3.17.50.13.2 (09-10-2019) Trial Balance This table details the steps that should be used to request a Trial Balance. Step Action 1 Select the Balance Research icon. 2 Select List from the Action Bar. 3 Enter the desired Account Period if other than the generated current month. 4 Enter the date in MM-DD-YYYY format if other than the generated current date. The trial balance will be cumulative for the month (or fiscal year) up to the date shown. 5 Select List to execute the request. The trial balance will take several minutes to be generated from the main computer. 6 The trial balance lists each account number along with the debit, credit, and net amounts. For a list of all of the journal entries that have posted to an account number, highlight the desired account and select the Display option. An asterisk indicates that the account balance is reversed from its normal status. 7 The response is a Display journal entries journal, listing the amount, debit or credit, item count, and journal number of each journal entry used to calculate the account balance. For a complete research record, use the Display journal Control option.

# RRACS Reports

3.17.50.14 (09-10-2019) RRACS Reports The following subsections describe the two main categories of Report Main Menu selections that can be generated - Mainframe and Assessment Reports.

# Mainframe Reports

3.17.50.14.1 (09-10-2019) Mainframe Reports This subsection identifies the four options available to RRACS accounting personnel for generating required mainframe reports used for balancing of End of Day, Month-End, Fiscal Year-End and Miscellaneous Reports. The Daily Trial Balance is created from the Balance Research menu.

# End of Day Reports

3.17.50.14.1.1 (09-10-2019) End of Day Reports This table provides a listing of reports available from the End Day Report Sub Menu. Report # Report Name 001 Daily Posting Summary (DPS) 003 Daily Trail Balance Reports 012 NTRR Trial Balance 014 Revenue Receipt Summary 037 Revenue Receipt Report 043 Future Trail Balance Report 072 DT Classification Report 125 NTRR Posting Summary This table describes the steps required to generate End Day Report(s). Step Description/Action Select/Enter RRACS Main Menu Select SPC Reports Main Menu. Create RACS Batch Report Enter End Day Date in MM-DD-YYYY format. (If current date, no entry required - Default is always current date) If other than current date, enter requested date. Select End Day. Enter Key Select ALL to generate each report or highlight the desired report. Enter Key The request will be submitted to the MCC. Once the request is received by MCC, you will receive a notification stating, "Report Request has been submitted and will print upon completion." Check your printer periodically for generated output. (Expect an extended delay in printing time when ALL is selected.) Once a report has been generated using the above table, additional prints of the report(s) can be obtained by following the steps listed below: Step Description/Action Select RRACS Main Menu Select SPC Reports Main Menu. Print Sub Menu Select Print. Select Main Frame. Highlight desired report. OK Button Note: The Print option will only provide additional prints for the last date requested. If another date's report(s) is required, you must submit a request to MCC for that date. If End of Day Reports are not generated within 30 minutes, contact the RRACS System Administrator for a potential EDrain condition. Instructions for correction of an EDrain condition are contained in the RRACS LAN System Administrators Guide.

# Month-End Reports

3.17.50.14.1.2 (06-13-2024) Month-End Reports The Month-End Sub Menu provides RRACS with reports for balancing, mandatory reporting requirements to outside entities and management information regarding the status and condition of the General Ledger. This table provides a listing of reports available from the Month-End journal. Each of these reports can be generated anytime throughout the accounting month on an as needed basis. Report # Report Name 003 Daily Trial Balance 004 Monthly General Ledger Trial Balance (MTRIAL) 004A Consolidate (MTrial) 010 Unconfirmed Deposit Tickets 014 Revenue Receipt Summary 017 Deposit Tickets and Debit Vouchers Reported on SF 224 017A IPAC Support List 018 SF224 Statement of Transactions and Supplemental NTRR Report 020 Nationwide 020 Report - SF224 Statement of Transactions by app symbol and amount 020A RACS Direct Report by Appropriation Symbol 020B SF224 Reclassification Transactions 022 Anti-Drug Special Fund Liability Report 023 Net Tax Refund Summary Report 023A Net Tax Refund Report 025 F2162 Summary of Assessment Certificates Issued 027 List of Fund Balancing Account (FBA) Records 031 Confirmed Disbursement Report 050 Net Tax Analysis Report 051 General Ledger Account Details 072 Deposit Ticket Classification Report 100 CARS/RRACS Reconciliation by TAS for the current month 103 CARS/RRACS Reconciliation by TAS for the fiscal year to date 127 127 Aged Recirculating Report 128 Informant Claim Reward Report 129 Photocopy Fee Report 130 IPACR Suspense Report 131 Erroneous Refund Report 132 Unapplied External Lead Report 132A Unapplied External Leads Summary 132B External Leads Systemic Write-Offs 135 Area Office Deposit Fund Report 136 Area Office Offer in Compromise Detail Report 137 Area Office Miscellaneous Deposit Inventory Detail Report 138 IPACD Suspense Report 139 Insolvency Suspense Report 142 Credit Transfer Report 144 PFIC Suspense Reports 155F Identity Theft Reconciliation Report 576 ECP Deposit Discrepancy Report 0577 SPC Loss/Shortage Recovery Support List 1140 Deposit Activity Report This table describes the steps required to generate Month-End Reports. Step Description/Action Select Create RACS Batch Reports Enter Account Period in MM-YYYY format... (If Current Account Period no entry is required - Current Account period is Default period) If other than current account period, enter requested period. Select Month End. Select desired report to be generated. Selecting Enter or ALL will generate all Month End reports. The request will be submitted to MCC. Once the MCC receives the request, a notification will be received stating "Report Request has been submitted and will print upon completion." Check your printer periodically for generated output. (Expect an extended delay in printing time when ALL is selected.) After a report has been generated using the steps listed in the above table, additional prints of the report(s) can be obtained by using the following steps: Step Description/Action Select Print Sub Menu Select Print. Select Main Frame. Highlight individual report or to be printed. OK Button Note: The Print option will only provide additional prints for the last date requested. If another date's report(s) is required, you must submit a request to MCC for that date.

# Fiscal Year-End Sub Menu

3.17.50.14.1.3 (09-10-2019) Fiscal Year-End Sub Menu The Fiscal Year-End journals generate the FY2162 Summary of Assessments Report and the FY End Trial Balance for end of year processing. Selecting "All" will generate FYE closing journal. This table provides a listing of reports available from the Fiscal Year-End Reports option. Report # Report Name 025A FY 2162 Summary of Assessment Certificates Issued 0032 Cumulative Trial Balance This table describes the steps required to generate a Fiscal Year-End Report(s). Step Description/Action Select SPC Reports Main Menu Select Reports Main Menu. Enter Key Create RACS Batch Reports Enter Fiscal Year-End Date in MM-DD-YYYY format... Select Fiscal Year-End. Select individual report or ALL to be printed. The request will be submitted to MCC. Once the request is received by MCC, a notification will be received stating "Report Request has been submitted and will print upon completion." Check your printer periodically for generated output. Once a report has been generated using the above table, additional prints of the report(s) can be obtained by using the steps in the following table. Step Description/Action Select RRACS Main Menu Select Reports Main Menu. Enter Key Print Sub Menu Select Print. Enter Key Select Main Frame. Highlight individual report to be printed. OK Button Note: The Print option will only provide additional prints for the last date requested. If another date's report(s) is required, you must submit a request to MCC for that date.

# Miscellaneous Sub Menu

3.17.50.14.1.4 (09-10-2019) Miscellaneous Sub Menu The Miscellaneous Option is used to generate the District Office Detail, Generalized Unpostable Framework (GUF) Posting Reports, Daily Wire and NTRR Reports. This table lists reports available from the Miscellaneous Reports Menu. Each of these reports can be generated anytime throughout the accounting month on an as-needed basis. Report # Report Name 017A IPAC Support Listing 021 District Office Detail 023 Net Tax Refund Report (NTRR) 023B Net Tax Refund Detail Report-Month Ending 35–41 RRACS/GUF Posting Report 044 NTRR Suspense Support List Report through Fiscal Year to Date 051S Sub Account by Account Report 126 EFTPS Error Report 130 IPACR Suspense Report 134 State Net Tax Refund Report 135 A/O Deposit Fund Report 138 IPACD Suspense Report 139 Insolvency Suspense Report 142 Credit Transfer Report 143 EFTPS Activity Report 144 PFIC Suspense Report 145 SF224 Detail Report 0145A IPAC 224F Detail Report 150 ISRP Error Report 151 Lockbox Error Report 152 ISRP Activity Report 153 Lockbox Activity Report 155 ID Theft Erroneous Refund Report 156 Payment Over Cancellation Erroneous Refunds 0576 ECP Deposit Discrepancies This table describes the steps required to generate a Miscellaneous Report. Step Description/Action Select RRACS Main Menu Select Reports Main Menu. Enter Key Create RACS Batch Reports Enter Cycle in YYCC format. Select Miscellaneous. Select report to be printed. The request will be submitted to MCC. Once the request is received by MCC, you will receive a notification stating, "Report Request has been submitted and will print upon completion." Check your printer periodically for generated output. Once a report has been generated using the above table, additional prints or a display of the report(s) can be obtained by using the steps in the following table: Step Description/Action Select RRACS Main Menu Select SPC Reports Main Menu. Enter Key Print Sub Menu Select Print. Select Main Frame. Select individual report to be printed. OK Button Select a report. Click print or display button. Note: The Print and Display option will only provide additional prints for the last report requested. If an updated report(s) is required, you must regenerate the report from the Reports Main Menu.

# External (Government On-Line Accounting Link Information Access System (GOALS)/PNC Bank) Batch Processing Reports

3.17.50.14.1.5 (09-01-2021) External (Government On-Line Accounting Link Information Access System (GOALS)/PNC Bank) Batch Processing Reports This section describes reports generated by the RRACS Mainframe whenever an external source receives an electronic file transfer and posts to the service center's general ledger. The batch posting summary report option of the journal Research Menu reflects such files' successful posting. CIR (Collections Information Repository) is the Department of Treasury's system for receiving and reporting information about revenue and receipt transactions. This table provides a listing of reports that are received from external sources. Report # Report Name 124A Matched Disbursement Records 124B Recirculating Treasury Records 124C Unmatched RACS Disbursement Records 124D Refund Match Error Records 035A DTDV Match Treasury Records 035B DTDV Unmatched Treasury Records 035C DTDV Unmatched RRACS Records 035D DTDV Match Error Report 1134 Matched CIR Records 1135 CIR Recirculating Records 1136 Unmatched RRACS CIR Records 1137 CIR Error Report 126 EFTPS Error Report This table describes the steps required to generate a batch processing report(s). Step Description/Action Select RRACS Main Menu Select SPC Reports Main Menu. Enter Key Print Sub Menu Select Print. Print Drop Down Menu Select Mainframe. Highlight individual report to be printed. OK Button Select Online for Daily Wire, SF224, Assessments and Abatements. OK Button Once a report is selected, prints will be generated from the RRACS printer.

# Assessment Reports

3.17.50.14.2 (09-10-2019) Assessment Reports The Assessment Report summarizes the amounts of assessments of taxes, penalties, interest, and other additions to tax as provided by the Internal Revenue Code and recorded on Summary Record of Assessments. The Assessment Certificate, signed and dated by the Assessment Officer, is the legal document that permits collection activity. The Abatement (F2188) Report summarizes the total over assessment of tax, penalty and interest credited to taxpayer accounts.

# Assessment Certificate

3.17.50.14.2.1 (09-10-2019) Assessment Certificate This table describes the steps required to post an Assessment Certificate. Step Description/Action Select RRACS Main Menu Select Assessment Main Menu. Enter Key Assessment Reports Main Menu Select Review. Select Assessments. List Unpulled Assessments Highlight appropriate Assessment Date; select Review from Action Bar. Display Pulled Assessment Journal display provides for a review of assessments (Regular, Quick, Prompt and Jeopardy) for accuracy. For pre-balancing purposes, select... Print Button If Data is incorrect, contact RRACS DBA for appropriate corrective action; if correct continue. Display Pulled Assessment If DLN listing review is required, select... Display DLN If data is correct, select… Post Button After posting the Assessment Certificate will automatically print. If you wish to return to Previous journal, select... Cancel Button Note: Once an Assessment has been pulled, a "*" indicator will reflect in the Pulled column of the Display Pulled Assessment journal. Select Exit to close session.

# Abatement Report (Form 2188)

3.17.50.14.2.2 (09-10-2019) Abatement Report (Form 2188) This table describes the steps required to post an Abatement Report (Form 2188). Step Description/Action Select RRACS Main Menu Select Assessment Reports. Enter Key Assessment Reports Main Menu Select Review. Select Abatement (F2188). List Unpulled Form 2188 Highlight appropriate Abatement Type, Cycle, account period; select Review from Action Bar. Display Pulled Form 2188 journal display provides for a review of Abatements for accuracy, for pre-balancing purposes, select... Print Button If Data is incorrect, contact RRACS DBA for appropriate corrective action; if correct continue. Display Pulled Form 2188 Select Message to enter up to 256 characters of audit trail information. If correct, select... Post Button After posting the Abatement Certificate will automatically print. Exit Display Pulled Abatement, select exit, then... OK Button If you wish to return to Previous journal, select... Cancel Button Note: Once an Abatement has been pulled, a "*" indicator will reflect in the Pulled column of the List Unpulled F2188 journal. Select Exit to close session.

# Database Administration

3.17.50.15 (09-11-2025) Database Administration Access to the DBA Main Menu is restricted to database administrators and their alternates. This subsection identifies the six options (Sub Menus) available to DBAs for maintaining RRACS database static tables. The DBA options allow changes in accounting period, year-end journalizing process, assessment date, or accountable officer; recording of Undeposited Collections or Deposits during changes in accountability; as well as modification to certain records that contain errors in identification and status which have posted to the RRACS general ledger. Reference IRM 3.17.63.9.1, Database Administrator (DBA) Main Menu.

# DBA Update Sub Menu

3.17.50.15.1 (09-10-2019) DBA Update Sub Menu The DBA Update Sub Menu provides for changes in the Default Account Period, Assessment Date and changes of accountability for CFO RACS Unit Officials. This table lists the three activities available on the Update Sub Menu. Step Prompt Description/Action Select DBA Main Menu Select Update. DBA List Box Select Default Account Period, Assessment Date or CFO RACS Unit Director. Update Default Data New Default Account Period/Date Enter the new account period in YYYYMM format for Account Period Update: MM-DD-YYYY for Assessment Date Update journal. Review input data, if correct... Enter or Post Button Incoming CFO RACS Unit Director Enter Effective Start Date in MM-DD-YYYY format and Incoming CFO RACS Unit Director's full name. The effective end date for the current responsible official will be system generated as the day before the start date of the incoming responsible official. Review input data, if correct... Enter or Post Button Modifying responsible official start date (if needed) Enter Effective Start Date in MM-DD-YYYY format and Incoming CFO RACS Unit Director's full name. The effective end date for the current responsible official will be system generated as the day before the start date of the incoming responsible official. Review input data, if correct... Enter or Post Button To exit... Cancel Button

# DBA Modify Sub Menu

3.17.50.15.2 (09-10-2019) DBA Modify Sub Menu The DBA modify sub menu allows modification to certain records that contain errors in identification and status which have posted to the RRACS general ledger. As a general rule maintain source journal data can be modified. However, ledger classification or dollar amount cannot be modified. Erroneous ledger classification or dollar amount data requires a reversal journal action. All modifications begin with journal number series 902. This table describes the steps required to modify a posted journal Record. Step Prompt Description/Action Select DBA Main Menu Select Modify. List Source Journal Process Type Select process type from list box which requires modification. OK Button Account Period Current account period is default period; if other than current period, enter correct period. Tab Key Previously selected source journal type will be indicated; If incorrect, Exit to prior journal. Tab Key Highlight Transaction Type from list box, if unknown, select None. None will generate all transactions that have posted for the selected process type. (If None is used, expect an extended period of response time.) Tab Key Document Number Enter document number, if known. Tab Key Enter Area Office if known. Tab Key Status Select Open or Closed (Mandatory selection). List Select List from Action Bar. List Source Journal List source journal provides summary of activity for process/transaction type. List box will display all records pertaining to the transactions. No input Required Display Source Journal For detail of specific transaction, highlight transaction and select... Display Button Display Source Journal Displays journal entry detail for selected transaction and associated journal(s) related to the transaction in the posting (journal) number list box. Highlight journal number to be modified; to display original journal, select Review Journal. Review Journal Button To modify original journal, highlight journal number to be modified and select... Modify Button DBA Maintain Transaction Highlight process/transaction type to be modified. Action and Edit Original maintain source journal will be displayed; modifications can be made to any input field allowed for the selected process/transaction type. Make required modification; if correct select OK; if incorrect, select Cancel. OK or Cancel Button To modify journal Entry, select journal entry to be modified from list box, select... Edit Button DBA Maintain Journal Entry Original journal Entry journal will be displayed; Modifications can be made to any input field allowed for the selected process/transaction type. Make required modification; if correct select OK; if incorrect, select Cancel. OK or Cancel Button Maintain Transaction Message Review modifications, if correct select Message to enter up to 256 characters of audit trail information (Mandatory Input), select... OK Button Post If correct, select... Post Button CIR/CASHLINK Research option is for research only. No modifications are allowed No modifications are allowed for Batch activities. This table identifies attributes (entry fields) for all process types which can be modified using DBA Modify Menu. Source Journal Document ID Alternate Document ID High Check Number Low Check Number External Agency Code External Appropriation Symbol Federal Reserve Bank (FRB) FRB Batch Date Cycle Prepare or Confirm Dates Journal Entry Journal Area Office or Field Office Code Items Document Locator Number (DLN) State Each modification is limited to one correction at a time. If multiple errors occur on one journal, one correction at a time must be performed. Prepare date must be the last item modified for multiple corrections. If the modification is done incorrectly, correction modification must be made to original journal; system will not allow modifications to 902 journal series. Disregard any alpha characters on high or low check numbers. Only numeric input is allowed. District Office on inventories should not be modified. Close the inventory then reopen with correct D.O. Erroneous Refunds should not be reversed. Close the case and then reopen. This table lists modification notes/restrictions which apply to process types. Process Type Notes/Restrictions Assessments Can be modified as long as a 23 C Certificate has not been generated, printed and signed. Once the assessment has been generated, the Document ID may not be modified. Abatements Can be modified as long as the F2188 Abatement Certificate has not been generated, printed, and signed. Once the abatement has been generated, the Document ID may not be modified. Deposit Once a deposit has been confirmed, the Document Number and Prepare Date can be changed. Disbursements When the Document ID is modified, the system will automatically modify the Document ID's for all associated Process Types (Application and NTRR line Data). Deposit Funds, Loss and Inventory When a Document ID is modified, the system will automatically modify all associated journal entries.

# DBA Reversal Sub Menu

3.17.50.15.3 (09-10-2019) DBA Reversal Sub Menu The DBA reversal sub menu is used to reverse journal entries posted in error to the General Ledger. A reversal journal action reverses all erroneous posting to all accounts that were posted in error by an original journal entry. All reversal journal number series begin with 903. This table describes the steps required to enter data through the DBA Reversal Sub Menu. Step Prompt Description/Action Select DBA Main Menu From Action Bar Select Reverse. Reverse Journal Control Journal number to be reversed Enter journal Number to be reversed by series (XXX) date (MMDDYYYY) number (XXXX) format. Tab Key Message Input message for appropriate audit control, select... OK Button Post Review data, if correct select... Post Button Reversal journals must be approved by a management official. If required, reinput journal Entry into appropriate Process type using the RACS Main Menu. To ensure adequate audit trail information (a) annotate (pen and ink) Reversal journal number and correction journal number on original journal number, (b) annotate original journal number being corrected and Reversal journal number in MESSAGE section of correction journal. When reversing a pulled or confirmed record, the pulled or confirmed posting must be reversed first, then the original journal can be reversed. This table provides notes/checks, by process type, while attempting to reverse a journal control. Process Type Notes / Checks Deposits Can be reversed any time before a deposit has been confirmed. A confirmed deposit cannot be reversed. Assessments An assessment may be reversed any time before it has been pulled (confirmed). Disbursement A disbursement may be reversed any time before it has been confirmed. A confirmed Disbursement can only be reversed in the original or next account period. Inventory An inventory may be reversed at any time in the original or next account period of the original journal control.

# DBA Net Tax Refund Report (NTRR) Sub Menu

3.17.50.15.4 (09-10-2019) DBA Net Tax Refund Report (NTRR) Sub Menu The DBA NTRR Sub Menu is used to adjust (increase or decrease) NTRR line data. CAUTION: NTRR line data adjustments will post as entered, there are no validity checks in place to reject erroneous posting. However, an erroneous posting can be reversed through the DBA Reversal Sub Menu. This table describes the steps required to complete journal number series 905, Adjust NTRR Line Data. Step Prompt Description/Action Select DBA Main Menu Highlight NTRR. Maintain Source Journal If activity is a NTRR line data increase (INC.) adjustment, go to document ID, or... Continue or... If activity is a NTRR line data decrease (DEC.), select… Cancel Button Maintain Transaction Highlight NTRR line data DEC... Action and Add Maintain Source Journal Document # For all NTRR line data adjustments, enter Document #(optional field), select... Enter or Add Button Maintain Journal Entry Area Office Enter appropriate Area Office from drop-down menu. Tab Key Line # Enter appropriate NTRR Line number to be adjusted. Tab Key Principle or Interest Check either Principal or Interest box... Tab Key Items Enter Number of Items... Tab Key Amount Enter Amount . Review, if correct select... OK Button Repeat for additional items, when finished select... Cancel Button Maintain Source Journal Review input data, if correct select... OK Button Maintain Transaction Journal Message Enter Message for appropriate audit trail information... OK Button Post Review, if correct, select... Post Button

# DBA Collection Sub Menu

3.17.50.15.5 (09-10-2019) DBA Collection Sub Menu The DBA collection sub menu provides for the control of funds during the transfer of accountability from one CFO RACS unit official to another. The undeposited collections journals allows for the input to account 7500, memo copies of DTs marked "Undeposited Collections" and amounts from the area office listings to cover tax payments received on the transfer date of the official but not submitted to the depository that day. The deposit journals allow for the input of DTs related to previously input undeposited collection payments.

# Undeposited Collection Journals

3.17.50.15.5.1 (09-10-2019) Undeposited Collection Journals This table describes the steps required to complete journal number 906, Undeposited Collections Journal. Step Prompt Description/Action Select DBA Main Menu Select Collection. DBA List Box Select Undeposited Collection. Maintain Source Journal Doc # Enter Document Number. Tab Key Prepare Date Enter Preparation Data. Enter or Add Button Maintain Journal Entry Area Office Code Enter appropriate area office code, select. Tab Key Amount Enter total dollar amount, select... OK Button Maintain Source Journal Review data entry, if correct, select... OK Button Repeat for additional data entry, if none, select... Cancel Button Maintain Transaction Journal Application Highlight Application from the Possible Source Journals. Action and Add Maintain Source Journal RS # Enter RS #. Enter or Tab and Add Maintain Journal Entry Ledger Classification Select appropriate credit ledger classification. Tab Key Amount Enter amount. If additional credit ledger classification required, select OK; if none select cancel. OK or Cancel Button Maintain Source Journal Review data, if correct select... OK Button Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data, if correct, select... Post Button

# Deposit journals

3.17.50.15.5.2 (09-10-2019) Deposit journals This table describes the steps required to complete journal number 907, Deposit Journals. Step Prompt Description/Action Select DBA Main Menu Select Collection from Action Bar. Select Deposit from list box. Maintain Source Journal Treasury # Enter Treasury number. Tab Key Prepare Date Enter Preparation Date. Trace ID Enter "X" (until further notice). Tab Key Total Amount Enter total amount of deposit ticket. Tab Key Source Code Select appropriate source code from list box. Enter or Add Maintain Journal Entry Ledger Classification Select appropriate debit account. Select appropriate debit account. Amount Enter amount associated with the debit account, select OK; repeat for additional accounts if required; if none, select Cancel. OK Button or Cancel Maintain Source Journal Review input data, if correct select... OK Button Repeat for additional deposits, when done, select... Cancel Button Maintain Transaction Highlight/select Undeposited Collection from the Possible Source Journals. From the Action Bar select... Action and Add Maintain Source Journal Document Number Enter document number. Tab Key Preparation Date Enter prepare date. Enter or Add Button Maintain Journal Entry Amount Enter dollar amount. OK Button Maintain Source Journal Review input data. If correct, select... OK Button Repeat for additional undeposited collections. When done, select... Cancel Button Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information, select... OK Button Post Review input data, if correct, select... Post Button

# Year-End Process

3.17.50.15.6 (09-10-2019) Year-End Process This table describes the steps required for Fiscal Year-End Processes. Step Prompt Description/Action Select DBA Main Menu Select Fiscal Year-End from Action Bar. Select SPC Fiscal Year-End from drop-down list. Verify Start of EOY Process Continue Button End of Year should only be done after all required transactions have been posted to the fiscal year and should only be done by a qualified user.

# General RRACS Definitions

Exhibit 3.17.50-1 General RRACS Definitions RRACS Definitions Accelerator Keystrokes that function as a shortcut to a specific task. Action Bar A bar across the top of a journal entry window that displays the allowable actions for that journal. Active Journal The journal which is currently being used and allows mouse and keyboard input. The journal that is active has a highlighted border and title bar. Authorization The right granted to a user group to use a computer system, network or database. Available Choice An item that can be selected depending upon the current state of the program. Border A visual indicator of a window's boundaries. Button An area that when selected will initiate an action. Cancel A button that, when selected, exits the active window without performing any changes and returns to the journal window that preceded it. Choice Any item that can be selected. Click The act of pressing and releasing a mouse or key while hovering an arrow cursor over the choice. Clock Pointer A visual cue, in the shape of a clock that indicates that the computer is performing operations. The mouse pointer changes to this shape while the computer is processing. Close An action that closes and ends an active window. Cursor A visual cue that shows you where the mouse or keyboard input will appear on the screen. Delete Button Will clear any work in progress prior to journalizing. Edit Button Used to correct an identifiable error before posting. Field An identifiable area in a journal used to enter data. File A collection of related data that is stored and retrieved by an assigned name. Help A menu choice that gives assistance and information. I-Beam Pointer A pointer that indicates that the cursor is over an area where text can be typed. Icon A graphical representation of an object or function. Inactive Journal An unselected journal that cannot receive input from the journal, mouse or keyboard. Information Box A box displayed that provides feedback to a user after the user posts an action. Information Processing System Performs data processing, integrated with processes such as office automation and data communication. List Box A list of objects or settings choices. Log In The act of identifying yourself as authorized to use the resource. Login A menu choice that, when selected, displays a pull-up journal in which the user ID and password are provided. Log Out To end a session or request that a session be ended. Logout A menu choice used to request the end of a session that required a login to start. Maximize Button A large, square button located in the right most corner of the title bar of a journal that, when selected, enlarges the journal to its largest possible size. Message Button A button that, when selected, will bring up a dialog box where you can type in a message. Menu A displayed list of available items from which you can select. Menu Bar The area near the top of the journal, below the title bar and above the rest of the journal, that contains choices that provide access to other menus. Mini-icon A small version of an icon located on the title bar of a journal. OK Button A push button that accepts any changes made to information in a pop-up journal; then closes it. It also indicates acceptance of system messages. Open To create a file or make an existing file available for processing or use. Password A string of characters that you, a program, or a computer operator must specify to meet security requirements before gaining access to a system and to the information stored within it. Pointer The symbol displayed on the screen that you move with a pointing device, such as a mouse. Pop-up Journal A movable journal, fixed in size, in which you provide information required by an application so that the application can continue to process your requests. Post Button A button on the journal that when selected will generate a journal Control Number. This button also validates all field or selected fields within the journal and posts to the database. Posting Number Same as a journal Number assigned by the system, comprised of a journal number (3 digits), the system date (MMDDYYYY) and a number (3 digits) incriminated each time a transaction is posted using the journal. (e.g., 210-102201-001) Pre-Selected Choice The highlighted choice that appears when a new window opens. Users can then proceed immediately to highlight any other acceptable choice. Primary Journal The journal in which the main interaction between the user and the application takes place. Push Button A rounded-corner rectangular control containing text or graphics, or both. Push buttons are used in journals for actions that occur immediately when the push button is selected. RRACS Module Also referred to as a RRACS Menu, a program within the main RRACS Application Menu screen that performs a specific set of tasks. For example, the RACS Main Menu provides journal entry, and submissions processing center (SPC) reports main menu provides options for service center report printing. A button represents each module within the main RRACS Application menu screen. Refresh An action that will clear all previous input and will bring up a clean journal for the user. Secondary Journal A type of sub-journal that is always associated with a primary journal. Select Used to highlight or choose an item such as an object or a menu choice. When you select an item, there is a subsequent action that will apply. Selection Cursor A visual indication that you have selected a choice. A dotted-box outline represents the choice. Selection Field An area that offers related choices to select from. Selection List A group of related options that can be highlighted and selected. Shutdown Used to turn off the computer without losing data and configuration information. Source Journal A generic journal used by all RRACS transactions. The first field on the Maintain Source Journal instructions is the identifying document ID for that transaction (i.e., Document #, Treasury #, Schedule #, etc.) Status Identifies the debit or credit transaction. Tab A key that moves the cursor to the next field. Unavailable Choice A choice or object that cannot be selected or directly manipulated; indicated by greying/reduced contrast. Opposite of available choice. User Identification (User ID) (1) A string of characters that uniquely identifies a user to a system. (2) The name used to associate the user profile with a user when a user signs-on a system. Using Help A cascaded choice on the Help menu that gives you information about how the help function works. This choice is also available on those programs that have Help as a choice on a menu bar.

# Chart of Accounts

Exhibit 3.17.50-2 Chart of Accounts Account Number Account Title Real or Nominal Account Normal Balance OTHER ACCOUNTS 0XXX 0003 HQ Warrant, Principal Real DR 0004 HQ Warrant, Interest Real DR 0005 HQ Warrant, COVID Stimulus US Real DR 0006 HQ Warrant, Earned Income CR Real DR 0022 HQ Warrant, Child Credit Real DR 0023 HQ Warrant, HCTC Real DR 0029 HQ Warrant, AMT - Ind Real DR 0030 HQ Warrant, Housing Credit Real DR 0031 HQ Warrant, AMT - Corp Real DR 0032 HQ Warrant, American Opp Tax Credit Real DR 0033 HQ Warrant, Make Work Pay Real DR 0035 HQ Warrant, Build America Bond Real DR 0036 HQ Warrant, COVID Response US Real DR 0042 HQ Warrant, Govt Retirees Credit Real DR 0043 HQ Warrant, Informant Real DR 0044 HQ Warrant, CDCTC Real DR 0045 Zone Academy Bonds, Warrant Real DR 0046 School Construction Bonds Warrant Real DR 0047 Renewable Energy Bonds, Warrant Real DR 0048 Energy Conservation Bonds, Warrant Real DR 0049 Prem Tax Cr, Warrant Real DR 0050 Adoption Credit, Warrant Real DR 0051 Small Business Credit, Warrant Real DR 0052 Therapeutic Credit, Warrant Real DR 0059 Disaster Rel Tax Relief, Warrant Real DR 0062 HQ Warrant, Adv Manufact Invest Real DR 0063 HQ Warrant, IRA Elective Payment Real DR 0129 HQ Apportion, AMT - Ind Real CR 0130 HQ Apportion, Housing CR Real CR 0131 HQ Apportion, AMT - Corp Real CR 0143 HQ Apportion, Informant Real CR 0159 Disaster Related Tax Relief Real CR 0203 HQ Surplus Warrant, Prin Real CR 0204 HQ Surplus Warrant, Int Real CR 0205 HQ Surplus Warrant COVID StimulusUS Real CR 0206 HQ Surplus Warrant, EIC Real CR 0222 HQ Surplus Warrant, Child Credit Real CR 0223 HQ Surplus Warrant, HCTC Real CR 0229 HQ Surplus Warrant, AMT - IND Real CR 0230 HQ Surplus Warrant, Housing CR Real CR 0231 HQ Surplus Warrant, AMT Corp Real CR 0232 HQ Surp. Warrant, American Opp Tax Real CR 0233 HQ Surp Warrant, Make Work Pay Real CR 0235 HQ Surp Warrant, Build America Bond Real CR 0236 HQ Surp Warrant, COVID Response US Real CR 0242 HQ Surp Warrant, Govt Retirees CR Real CR 0243 HQ Surplus Warrant, Informant Real CR 0244 HQ Surplus Warrant, CDCTC Real CR 0245 Zone Academy Bonds, Surp Warrant Real CR 0246 School Construction Bonds, Surp War Real CR 0247 Renewable Energy Bonds, Surp War Real CR 0248 Energy Conservation Bonds, Surp War Real CR 0249 Prem Tax Cr, Surp Warr Real CR 0250 Adoption Credit, Surp Warrant Real CR 0251 Small Business Credit, Surp Warrant Real CR 0252 Therapeutic Credit, Surp Warrant Real CR 0259 Disaster Rel Tax Relief, Surp Warr Real CR 0262 HQ Surp Warrant, Adv Manufact Inv Real CR 0263 HQ Surp Warrant, IRA Elective Pymt Real CR 0305 Recovery Rebate PY Downward Adj Real DR 0306 EITC Downward Adj Real DR 0322 Child Tax Credit Downward Adj Real DR 0323 HCTC Downward Adj Real DR 0331 Corporate AMT Downward Adj Real DR 0332 American Opp Tax CR Downward Adj Real DR 0335 BAB & RZA Downward Adj Real DR 0336 Resp & COBRA Downward Adj Real DR 0343 CDCTC Downward Adj Real DR 0345 QZAB Downward Adj Real DR 0346 QSCB Downward Adj Real DR 0347 Renewable Energy Downward Adj Real DR 0348 Energy Conservation Downward Adj Real DR 0349 CSR, Child Trans Nominal CR 0351 Small Business Downward Adj Real DR 0352 Premium Tax Credit Downward Adj Real DR 0362 Adv Manufact Invest Downward Adj Real DR 0363 IRA Elective Payment Downward Adj Real DR 0364 Prior Year Downward Adj - CV New Nominal DR 0365 Prior Year Downward Adj - CV Used Nominal DR 0431 CorpAMT, Sequestration Nominal CR 0435 BAB/RZB, Sequestration Nominal CR 0443 Informant, Sequestration Nominal CR 0445 QZA, Sequestration Nominal CR 0446 QSC, Sequestration Nominal CR 0447 REB, Sequestration Nominal CR 0448 QEC, Sequestration Nominal CR 0449 BHP CSR, Child Trans Nominal CR 0451 SBI, Sequestration Nominal CR 0452 State Innovation Sequester Parent Real CR 0459 Disaster Tax Relief, Sequestration Real CR 0463 IRA Elective Payment - SEQ Nominal CR 0505 HQ Disb, COVID Stimulus US Real CR 0522 HQ Child Credit Advance Real CR 0536 HQ Disb COVID COBRA Real CR 0543 HQ Disbursement, Informant Real DR 0549 Prem Tax Cr, Receivable Real DR 0605 HQ Disb, COVID Stimulus Territories Real CR 0606 Earned Income Tax CR, Territory Real CR 0616 HQ Disbursement, HCTC 6163 Real DR 0636 HQ Disb, COVID Response Territories Real CR 0647 PTC, Liab Child Real CR 0649 Prem Tax Cr, Disb Child Real CR 0651 HQ Seized Assets Real DR 0705 HQ DISB COVIDRecoveryReb Real CR 0736 HQ Disb, COVID Emp Retention US Real CR 0747 State Innov 0949 Trans Par Real CR 0749 Prem Tax Cr, Parent Trans Nominal CR 0751 State Innov Transfer Parent Real CR 0831 HQ Disb Corp AMT, TY2018 & Future Real CR 0836 HQ Disb COVID Emp Reten Territories Real CR 0847 State Innov 0949 Trans Child HQ Real CR 0849 Prem Tax Cr, Child Trans Nominal DR 0851 State Innov Transfer Child Real CR 0852 HQ State Innov 0951 Child Oblig Real CR 0853 HQ State Innov 0951 Child Adv Real CR 0854 HQ State Innov 0951 Child Exp Nominal CR 0855 Child Allot, Realized Res StIn0951 Nominal CR 0856 HQ State Innov 0949 Child Oblig Real CR 0857 HQ State Innov 0949 Child Adv Real CR 0858 HQ State Innov 0949 Child Exp Nominal CR 0859 Child Allot, Realized Res StIn0949 Nominal CR 0903 HQ Disbursement Principal Real CR 0904 HQ Disbursement, Interest Real CR 0905 HQ Disbursements, Rebate Nominal CR 0906 HQ Disbursement, Earned Income CR Real CR 0908 Child Downward Adjustment PTC Nominal DR 0909 Child Upward Adjustment PTC Nominal CR 0910 Child Downward Adjustment CSR Nominal DR 0911 Child Upward Adjustment CSR Nominal CR 0912 Child Downward Adjustment BHP/PTC Nominal DR 0913 HQ Disbursement, DMF Nominal DR 0914 Child Upward Adjustment BHP/PTC Nominal CR 0915 Child Downward Adjustment BHP/CSR Nominal DR 0916 Child Upward Adjustment BHP/CSR Nominal CR 0920 HQ Photocopy Fee Real DR 0922 HQ Child Credit Real CR 0923 Health Coverage Tax Credit Real CR 0929 HQ Disbursement, AMT-IND Real CR 0930 HQ Disbursement, Housing Real CR 0931 HQ Disb Corp AMT, TY2017 & Prior Real CR 0932 HQ Disbursements, American Opp Tax Real CR 0933 HQ Disbursements, Make Work Pay Real CR 0935 HQ Disbursement, Build America Bond Real CR 0936 HQ Disb, COVID Response US Real CR 0942 HQ Disbursements, Govt Retiree CR Real CR 0943 HQ Disbursement CDCTC Real CR 0945 Zone Academy Bonds, Reclass Real CR 0946 School Construction Bonds, Reclass Real CR 0947 Renewable Energy Bonds, Reclass Real CR 0948 Energy Conservation Bonds, Reclass Real CR 0949 Prem Tax Cr, Disb Par Real CR 0950 Adoption Credit, Reclass Real CR 0951 Small Business Credit, Reclass Real CR 0952 Therapeutic Credit, Reclass Real CR 0962 HQ Disb, Adv Manufact Invest Real CR 0963 HQ Disb, IRA Elective Payment Real CR 0964 Current Year Adjustment - CV New Nominal DR 0965 Current Year Adj - CV Used Nominal DR 0970 Child Allot, Realized Res PTC Nominal CR 0971 Child Allot, Realized Res CSR Nominal CR 0972 Child Allot, Realized Res BHP PTC Nominal CR 0973 Child Allot, Realized Res BHP CSR Nominal CR 0975 HQ, State Innovation Disb Nominal DR 0976 Child Del Orders Oblig Unpaid PTC Nominal CR 0977 Child Del Orders Oblig Unpaid CSR Nominal CR 0978 Child Del Orders Oblig Unpd BHP/PTC Nominal CR 0979 Child Del Orders Oblig Unpd BHP/CSR Nominal CR ACCOUNTS RECEIVABLE 1000 1049 BHP APTC, Child Trans Nominal CR 1051 State Innovation Sequester Child Real CR 1075 HQ, State Innovation Nominal CR 1100 BMF Accounts Receivable Real DR 1106 Reserved Real DR 1200 IMF Accounts Receivable Real DR 1205 CADE Accounts Receivable Real DR 1206 Reserved Real DR 1250 IRAF Accounts Receivable Real DR 1256 Reserved Real DR 1300 Non-Tax Accounts Receivable Real DR 1301 CADE Non-Tax Receivable Real DR 1306 Reserved Real DR 1314 Reserved Real DR 1321 NMF Notice Real DR 1322 NMF Taxpayer Delinquent Account Real DR 1324 NMF TDA Deferral Real DR 1360 NMF INSTALLMENT AGREEMENT Real DR 1371 NMF OIC Real DR 1389 NMF Suspense Real DR 1400 Tax Account Transferred Out Real DR 1401 Tax Receivable Accrued Interest Real DR 1402 Tax Receivable Accrued Penalty Real DR 1403 Compliance Assessments Principal Real DR 1404 Compliance Assessments Accrued Int Real DR 1405 Compliance Assessments Accrued Pen Real DR 1406 Write Offs Principal Real DR 1407 Write Offs Accrued Interest Real DR 1408 Write Offs Accrued Penalty Real DR 1409 Memo Principal Real DR 1410 Memo Accrued Interest Real DR 1411 Memo Accrued Penalty Real DR 1420 Tax Receivable Pending Principal Real DR 1424 TR CR Adj Real DR/CR 1426 Allowance for Doubtful Accounts ER Real CR 1427 TR Criminal Rest ADA Real CR 1428 Allowance for Doubtful Accounts CI Real CR 1429 Allowance for Doubtful Accounts Real CR 1430 Tax Receivable Adjustment Real DR/CR 1431 TR Pending Transaction Adj Real DR/CR 1432 TR Criminal Rest Real DR 1433 TR Criminal Rest Adj Real DR/CR 1435 TR ER Adjustments Real DR/CR 1510 Other Receivables, Regular Real DR 1530 Court Case Erroneous Refund Real DR 1535 CI Court Order Restitution Err. Ref Real DR 1540 Non-Court Case Erroneous Refund Real DR 1543 POC, Err Refund Real DR 1545 ID Theft Erroneous Refund Real DR 1547 Return Preparer, Err Ref Real DR 1550 Injured Spouse Claims Allowed-Rec Real DR 1580 Reserved Real DR 1600 Manual Assessment, Transit Account Real DR 1710 Dishonored Check Real DR 1720 Dishonored Check, Adj Real DR/CR 1810 BMF Account Receivable, Inactive Real DR 1815 CADE Accounts Receivable, Inactive Real DR 1816 Reserved Real DR 1817 Reserved Real CR 1820 IMF Account Receivable, Inactive Real DR 1825 IRAF Account Receivable, Inactive Real DR 1826 Reserved Real DR 1827 Reserved Real CR 1830 NMF Account Receivable, Inactive Real DR 1836 Reserved Real DR 1837 Reserved Real CR 1840 Other Receivable, Inactive Real DR 1856 Reserved Real DR 1857 Reserved Real DR 1903 HQ Disbursement Principal (Non-224) Real DR/CR 1904 HQ Disbursement, Interest (Non-224) Real DR/CR 1905 HQ Disb, COVID Stimulus US(Non-224) Real DR/CR 1906 HQ Disbursement, EIC (Non-224) Real DR/CR 1910 HQ Receivable, USPS Real DR 1920 HQ Disbursement Photo Fee (Non-224) Real DR/CR 1922 HQ Disburse, Child Tax Cr (Non-224) Real DR/CR 1923 HQ Disbursement, HCTC (Non-224) Real DR/CR 1929 HQ Disbursement, AMT Ind (Non-224) Real DR/CR 1930 HQ Disb, Housing Rec Cred (Non-224) Real DR/CR 1931 HQ Disbursement, AMT Corp (Non-224) Real DR/CR 1932 HQ Disb, Amer. Opp Tax (Non-224) Real DR/CR 1933 HQ Disb, MWP (Non-224) Real DR/CR 1935 HQ Disb, Build America (Non-224) Real DR/CR 1936 HQ Disb COVID Response US (Non-224) Real DR/CR 1942 HQ Disb, Gov't Retiree (Non-224) Real DR/CR 1945 Non 224 Zone Academy Bonds Real DR/CR 1946 Non224 School Construction Bonds Real DR/CR 1947 Non224 Renewable Energy Bonds Real DR/CR 1948 Non224 Energy Conservation Bonds Real DR/CR 1949 Prem Tax Cr, Non-224 Real DR 1950 Non224 Adoption Credit Real DR/CR 1951 Non224 Small Business Credit Real DR/CR 1952 Non224 Therapeutic Credit Real DR/CR 1954 HQ Recl Informant (Non-224) Real DR/CR 1961 HQ Recl HCTC 6163 (Non-224) Real DR/CR 1962 HQ Disb Adv Manufact Invest(Non224) Real DR/CR 1963 HQ Disb, IRA Elective Pymt(Non-224) Real DR/CR RECEIPT ACCOUNTS 2000 2110 Withholding Revenue Receipt, Dir Nominal DR 2111 HQ WITHHOLDING Nominal DR 2112 HQ Withholding/FICA (Non-224) Nominal DR 2120 Individual Inc Revenue Receipt, Dir Nominal DR 2121 HQ INDIVIDUAL INCOME Nominal DR 2122 HQ Individual (Non-224) Nominal DR 2130 Corporation Revenue Receipt, Dir Nominal DR 2131 HQ CORPORATION Nominal DR 2132 HQ Corporate (Non-224) Nominal DR 2140 Excise Revenue Receipt, Direct Nominal DR 2141 HQ Excise Nominal DR 2142 HQ Excise (Non-224) Nominal DR 2145 BPD Receipts Nominal DR 2146 Hire 911 Receipts Nominal DR 2150 Estate & Gift Revenue Receipt, Dir Nominal DR 2151 HQ Estate and Gift Nominal DR 2152 HQ Estate and Gift (Non-224) Nominal DR 2170 CTA Revenue Receipt, Direct Nominal DR 2171 HQ CTA Receipts Nominal DR 2172 HQ CTA Receipts (Non-224) Nominal DR 2180 FUTA Revenue Receipt, Direct Nominal DR 2181 HQ Federal Unemployment Tax Nominal DR 2182 HQ Federal Unemploy Tax (Non-224) Nominal DR 2190 EFTPS Unclassified Nominal DR 2199 HQ Windfall Profit Nominal DR 2210 Withholding Revenue Receipt, FTD Nominal DR 2220 Individual Inc Revenue Receipt, FTD Nominal DR 2221 Individual Income, Credit Elect Nominal DR 2222 Individual Income, Offset Nominal DR 2230 Corporation Revenue Receipt, FTD Nominal DR 2231 Corporate Income CR, Credit Elect Nominal DR 2232 Corporate Income CR, Offset Nominal DR 2240 Excise Revenue Receipt, FTD Nominal DR 2270 CTA Revenue Receipt, FTD Nominal DR 2280 FUTA Revenue Receipt, FTD Nominal DR 2305 Unclaimed Funds Nominal DR 2310 Treaty Country Receipts Nominal DR 2315 Arbitrage Receipt Nominal DR 2320 Miscellaneous Receipt Nominal DR 2325 MISC Forfeiture Receipt Nominal DR 2330 Ep/Eo User Fees Nominal DR 2335 Miscellaneous User Fees Nominal DR 2340 Photocopy Fee Nominal DR 2342 Photocopy Fee, Pr Yr Nominal CR 2345 Presidential Election Campaign Nominal DR 2350 Public Debt Nominal DR 2355 Federal Court Ordered Restitution Nominal DR 2360 Conscience Fund Nominal DR 2365 LIFO Nominal DR 2370 Mortgage Sub. Bond Receipt Nominal DR 2375 Informant, Receipts Real DR 2380 Original Installment Agreement Nominal DR 2385 Reinstatement Installment Agreement Nominal DR 2390 Reserved Nominal DR 2395 OIC User Fee Nominal DR 2410 Refund Repay Principal Nominal DR/CR 2420 Refund Repay Interest Nominal DR/CR 2500 Deposit Fund Receipt Nominal DR 2600 Oil Spill Receipt Nominal DR 2700 Anti-Drug Special Fund Receipt Nominal DR 2710 Informant Reward Receipt Nominal DR 2725 Frozen Credit Payable Real DR/CR 2735 Net Change to Payable Real DR/CR 2750 HQ Accrual Adjustment Collections Nominal DR/CR 2800 Reserved Nominal DR 2801 Coverover Receipts-NMI Nominal DR 2802 Coverover Receipts-VI Nominal DR 2803 Coverover Receipts-Guam Nominal DR 2804 Coverover Receipts-Samoa Nominal DR 2825 Frozen Credit Adjustment Real DR/CR 2835 Net Change to Payable, Adjustments Real DR/CR 2850 HQ Accrual Adjustment Transfers Nominal DR/CR 2900 Child Support Receipt Nominal DR 2910 IPAC Receipt Nominal DR 2911 Limited Pay - IPAC Receipt Real DR 2912 Reclamation Credit-IPAC Receipt Real DR 2913 Manual Reversal - IPAC Receipt Real DR 2914 MISC - IPAC Receipt Real DR 2915 DOJ Receipts Real DR 2916 DOJ to 3885 - IPAC Receipt Real DR 2917 Small Escrow - IPAC Receipt Real DR 2918 Asset Forfeiture- IPAC Receipt Real DR 2919 Library of Congress - IPAC Receipt Real DR 2920 CBP - IPAC Receipt Real DR 2921 Comptroller - IPAC Receipt Real DR 2922 DoD Army - IPAC Receipt Real DR 2923 Fed Debt - IPAC Receipt Real DR 2924 Vet Affairs - IPAC Receipt Real DR 2925 Territory - IPAC Receipt Real DR 2926 FPLP - IPAC Receipt Real DR 2927 Injured Spouse - IPAC Receipt Real DR 2928 Tax Credits - IPAC Receipt Real DR 2929 MISC Systemic IPAC Receipt Real DR INVENTORY ACCOUNTS 3000 3200 Collateral Held Real DR 3300 Seized Property Real DR 3500 CARS Receipt Suspense Real DR 3502 CARS Disb Suspense Real CR 3875 HQ Liability, Debtor Master File Real DR 3876 HQ IPAC Suspense (Non-224) Real DR 3879 HQ Liability Budget Clearing (DISB) Real DR/CR LIABILITY ACCOUNTS 4000 4048 PTC, Contra Child Real DR/CR 4049 PTC, Contra Parent Real DR/CR 4110 ECC Suspense For Master File-BMF Real DR/CR 4116 Tax Account Transferred Out Real CR 4117 Tax Receivable Accrued Interest Real CR 4118 Tax Receivable Accrued Penalty Real CR 4119 Tax Receivable Pending Principal Real CR 4120 SC Suspense For Master File-BMF Real DR/CR 4121 Compliance Assessments Principal Real CR 4122 Compliance Assessments Accrued Int Real CR 4123 Compliance Assessments Accrued Pen Real CR 4125 EFTPS Suspense for Master File-BMF Real DR/CR 4126 Write Offs Principal Real CR 4127 Write Offs Accrued Interest Real CR 4128 Write Offs Accrued Penalty Real CR 4130 ECC Unpostable Document-BMF Real DR/CR 4131 Memo Principal Real CR 4132 Memo Accrued Interest Real CR 4133 Memo Accrued Penalty Real CR 4150 HQ Due to Treasury, ADA Real DR 4152 Criminal Restitution - ADA Real DR 4160 HQ Liability, Seized Assets Real CR 4166 Reserved Real CR 4201 Reserved Real DR/CR 4205 To/From CADE Real DR/CR 4210 ECC Suspense For Master File-IMF Real DR/CR 4215 CADE ECC Suspense Real DR/CR 4216 Reserved Real CR 4217 ECC CADE Suspense MFT30 to MFT29 Real DR 4220 SC Suspense For Master File-IMF Real DR/CR 4225 EFTPS Suspense for Master File-IMF Real DR/CR 4230 ECC Unpostable Document-IMF Real DR/CR 4236 Reserved Real CR 4251 ECC Suspense For Master File-IRAF Real DR/CR 4252 SC Suspense For Master File-IRAF Real DR/CR 4253 ECC Unpostable Document-IRAF Real DR/CR 4254 ECC Suspense for MFT30 to MFT29 Real CR 4255 EFTPS Suspense for Master File-IRAF Real DR/CR 4256 Reserved Real CR 4266 Reserved Real CR 4276 Reserved Real CR 4300 Unapplied FTD Transaction-SCCF Real DR/CR 4420 SC Suspense For NMF Real DR/CR 4425 EFTPS Suspense for NMF Real DR/CR 4426 Reserved Real CR 4430 Unpostable Document-NMF Real DR/CR 4440 Assess & Abate Suspense-NMF Real DR/CR 4510 Prepayment Credit-BMF Real CR 4520 Prepayment Credit-IMF Real DR/CR 4521 Prepayment Credit - Non-Tax Real DR/CR 4522 CADE Prepayment CR Non-Tax Real CR 4525 Prepayment Credit-IRAF Real CR 4530 CADE Prepayment CR Real CR 4531 Prepayment Suspense-CADE/MasterFile Real CR 4610 Unapplied Advance Payment Real CR 4615 IRC Sect 847 Special Est Tax Paymt Real CR 4620 Unidentified Remittance Real CR 4625 Insolvency Suspense Real CR 4626 PFIC Receipts Real CR 4701 Liability for Coverover-NMI Real CR 4702 Liability for Coverover-VI Real CR 4703 Liability for Coverover-Guam Real CR 4704 Liability for Coverover-Samoa Real CR 4710 Offer-In-Compromise Real CR 4720 Sale Of Seized Property Real CR 4730 Miscellaneous Deposit Fund Real CR 4740 Deposit Fund In Transit Real CR 4750 Anti-Drug Special Fund Liability Real CR 4755 Liability for Informant Reward Real CR 4765 EFTPS Miscellaneous Suspense Real DR/CR 4770 Reserved Real CR 4801 Approved Voucher Payable Principal Real CR 4802 Approved Voucher Payable Interest Real CR 4803 Approved Voucher Payable Dep Fund Real CR 4804 Approved Voucher Payable Anti-Drug Real CR 4805 Approved Voucher Payable Oil Spill Real CR 4806 Approved Voucher Payable MISC REV Real CR 4808 Approved Voucher Pay, Inform Reward Real CR 4810 Liability Budget Clearing Acct Real DR/CR 4811 Approved Vouchers Payable-NMI Real CR 4812 Approved Vouchers Payable-VI Real CR 4813 Approved Vouchers Payable-Guam Real CR 4814 Approved Vouchers Payable-Samoa Real CR 4815 Approved Voucher Pay,MISC User Fee Real CR 4816 Approved Voucher Pay, Photocopy Fee Real CR 4817 Approved Voucher Pay, Original IA Real CR 4818 Approved Voucher Pay, Reinstated IA Real CR 4819 Approved Voucher Pay, OIC User Fee Real CR 4820 Approved Voucher Pay, Reserved Rfnd Real CR 4823 Reserved Real CR 4900 Revenue CR In Transit To Other SC Real CR 4910 Disbursement, Loss Real DR 4950 IMF Unallowable Deduction Real DR/CR 4960 Unconfirmed FTDs Real CR 4970 Unapplied Refund Reversal Real DR/CR 4971 Unapplied External Leads Real CR 4975 Liability, DOJ Receipts Real CR 4980 Liability For Inventory Accounts Real CR 4985 IPACR Suspense Real CR DISBURSEMENT ACCOUNTS 5000 5029 HQ Earmarked Trust Fund Nominal DR 5030 HQ Earmarked Trust Fund (Non-224) Nominal DR 5062 HQ Expense, Adv Manufact Invest Nominal CR 5063 HQ Expense, IRA Elective Payment Nominal CR 5081 HQ Presidential Election Campaign Nominal DR 5082 HQ Pres Election Campaign (Non-224) Nominal DR 5100 Disbursement, Principal Nominal CR 5110 HQ Principal, SC Refund Nominal CR 5120 HQ Principal, FUTA Nominal CR 5130 HQ Principal, RRT Nominal CR 5140 HQ Principal, Customs Nominal CR 5150 HQ Principal, BATF Nominal CR 5151 State Innovation Sequester Payment Real DR 5152 HQ Undelivered Orders UP 0951 Child Real DR 5153 HQ Undeliverd Orders ADV 0951 Child Real DR 5154 HQ Delivered Orders Paid 0951 Child Nominal DR 5156 HQ Undelivered Orders UP 0949 Child Real DR 5157 HQ Undeliverd Orders ADV 0949 Child Real DR 5158 HQ Delivered Orders Paid 0949 Child Nominal DR 5160 HQ Principal, HCTC 0923 Nominal DR 5165 HQ Principal, HCTC 6163 Nominal CR 5200 Disbursement, Interest Nominal CR 5210 HQ Interest, SC Refunds Nominal DR 5220 HQ Interest, FUTA Nominal CR 5230 HQ Interest, RRT Nominal CR 5240 HQ Interest, Customs Nominal CR 5250 HQ Interest, BATF Nominal DR 5260 HQ Debtor Master File Nominal CR 5261 HQ DMF Interest Reimbursement Nominal CR 5300 Disbursement, Deposit Fund Nominal CR 5301 Disbursement, MISC Fee Refund Nominal CR 5302 Disbursement Photocopy Fee Nominal CR 5303 Disbursement Original IA PriorYr Nominal CR 5304 Disbursement Reinstated IA PriorYr Nominal CR 5305 Disbursement, OIC User Fee Nominal CR 5306 Disbursement, Reserved Nominal CR 5307 Disbursement Original IA CurrentYr Nominal CR 5308 Disbursement Reinstated IA CurrYr Nominal CR 5400 Disbursement, MISC Revenue Nominal CR 5500 Disbursement, Anti-Drug Nominal CR 5510 Disbursement, Informant Reward Nominal CR 5511 HQ Expense, PCA Fund Ind Nominal DR 5512 PCA Spec Comp Pers Rec Ind Nominal DR 5513 HQ Expense PCA Fund Withholding Nominal DR 5514 PCA Spec Comp Pers Rec Withhold Nominal DR 5515 HQ Expense, PCA Fund Corporate Nominal DR 5516 PCA Spec Comp Pers Rec Corp Nominal DR 5517 HQ Expense, PCA Fund Excise Nominal DR 5518 PCA Spec Comp Pers Rec Excise Nominal DR 5519 HQ Expense, PCA Fund Estate & Gift Nominal DR 5520 PCA Spec Comp Pers Rec Estate Gift Nominal DR 5521 HQ Expense, PCA Fund Railroad Nominal DR 5522 PCA Spec Comp Pers Rec RR Nominal DR 5523 HQ Expense, PCA Fund FUTA Nominal DR 5524 PCA Spec Comp Pers Rec FUTA Nominal DR 5601 Disbursement, NMI Nominal CR 5602 Disbursement, VI Nominal CR 5603 Disbursement, Guam Nominal CR 5604 Disbursement, Samoa Nominal CR 5610 HQ Expense, Earned Income Credit Nominal CR 5611 HQ Expense, EIC (Non-224) Nominal CR 5620 HQ Expense, Informant Reward Nominal CR 5630 HQ Expense, Photocopy Fee Nominal CR 5631 HQ Expense, Photocopy Fee (Non-224) Nominal CR 5640 HQ Expense Disbursement, Principal Nominal CR 5641 HQ Expense Disburse Princ (Non-224) Nominal CR 5644 HQ Expense, Govt Retiree Credit Nominal CR 5645 HQ Expense, COVID Response US Nominal CR 5646 HQ Expense, Make Work Pay Nominal CR 5647 HQ Expense, American Opp Tax Credit Nominal CR 5648 HQ Expense, Build America Bond Nominal CR 5649 HQ Expense CDCTC Nominal CR 5650 HQ Expense Disbursement, Interest Nominal CR 5651 HQ Expenses Disbursement, HCTC Nominal CR 5652 HQ Expense, Disburse Int (Non-224) Nominal CR 5653 HQ Expense, Disburse HCTC (Non-224) Nominal CR 5654 Renewable Energy Bonds, HQ Disb Nominal DR/CR 5655 Energy Conservation Bonds, HQ Disb Nominal DR/CR 5656 Zone Academy Bonds, HQ Disb Nominal DR/CR 5657 School Construction Bonds, HQ Disb Nominal DR/CR 5658 Adoption Credit, HQ Disb Nominal DR/CR 5659 Therapeutic Credit, HQ Disb Nominal DR/CR 5660 HQ Expense, Child Credit Nominal CR 5661 HQ Expense, Territorial Child CR Nominal DR/CR 5662 HQ Expense, Child Credit (Non-224) Nominal DR/CR 5663 HQ Expense, Terr Child Cr (Non-224) Nominal DR/CR 5664 HQ Expense, Coverover Nominal DR 5665 HQ Expense, Disaster Tax Relief Real DR 5666 HQExpense COVID StimulusTerritories Nominal DR/CR 5667 HQ Expense COVID Resp Territories Nominal DR/CR 5668 HQExpense COVID EMPRetenTerritories Nominal DR/CR 5669 American Opp Tax CR, Territory Nominal DR/CR 5670 HQ Expense, AMT-IND Nominal CR 5671 HQ Expense, Housing Nominal CR 5672 HQ Expense, AMT-Corp Nominal CR 5673 Small Business Credit, HQ Disb Nominal DR/CR 5674 State Innov Sequester HQ Disb Real DR 5675 HQ State Innov Seq Disb Nominal DR 5890 Tax Revenue Refunds - Other Nominal DR/CR 5891 Tax Revenue Refunds - Individual Nominal DR/CR 5892 Tax Revenue Refunds - Corporate Nominal DR/CR 5893 Tax Revenue Refunds - Unemployment Nominal DR/CR 5894 Tax Revenue Refunds - Excise Nominal DR/CR 5895 Tax Revenue Refunds - Estate & Gift Nominal DR/CR 5900 HQ BCA, Disbursement Nominal DR/CR 5901 HQ EXCESS FICA Nominal DR/CR 5902 HQ BCA, Disbursement (Non-224) Nominal DR/CR 5903 HQ Excess FICA (Non-224) Nominal DR/CR 5998 HQ Rev Revenue Clear Accountability Nominal DR/CR 5999 HQ Revenue Clearance Accountability Real DR/CR ASSESSMENTS AND SETTLEMENTS 6000 6001 Installment Agreement Liability Nominal CR 6010 Arbitrage Rebate Liability Nominal CR 6011 Arbitrage Rebate Penalty Liability Nominal CR 6110 Withholding Tax Assessment-Prin Nominal CR 6111 Withholding Tax Assessment-Pen Nominal CR 6112 Withholding Tax Assessment-Int Nominal CR 6120 Individ Income Tax Assessment-Prin Nominal CR 6121 Individ Inc Tax Assessment-Pen Nominal CR 6122 Individ Inc Tax Assessment-Int Nominal CR 6130 Corporation Tax Assessment-Prin Nominal CR 6131 Corporation Tax Assessment-Pen Nominal CR 6132 Corporation Tax Assessment-Int Nominal CR 6140 Excise Tax Assessment-Prin Nominal CR 6141 Excise Tax Assessment-Pen Nominal CR 6142 Excise Tax Assessment-Int Nominal CR 6150 Estate & Gift Tax Assessment-Prin Nominal CR 6151 Estate&Gift Tax Assessment-Pen Nominal CR 6152 Estate&Gift Tax Assessment-Int Nominal CR 6170 CTA Tax Assessment-Prin Nominal CR 6171 CTA Tax Assessment-Pen Nominal CR 6172 CTA Tax Assessment-Int Nominal CR 6180 FUTA Tax Assessment-Prin Nominal CR 6181 FUTA Tax Assessment-Pen Nominal CR 6182 FUTA Tax Assessment-Int Nominal CR 6190 Previously Assessed Tax Nominal CR 6191 Previous Assessed Penalty Nominal CR 6192 Previously Assessed Interest Nominal CR 6195 Reserved Nominal DR 6200 Taxpayer Account Transferred Nominal DR/CR 6201 Mirror Assessment Account TRF MFT31 Nominal CR 6310 Miscellaneous Fee Nominal CR 6320 Offshore Oil Account Nominal CR 6330 Debtor Master File Offset Nominal CR 6357 Reserved Nominal DR 6400 Miscellaneous Revenue Collection Nominal CR 6407 Reserved Nominal DR 6507 Reserved Nominal DR 6510 Overassessment Credited Nominal DR 6520 Refund Of Tax And Interest-NMF Nominal DR/CR 6530 Tax Account Compromised Nominal DR 6540 Small Debit & Credit Cleared Nominal DR/CR 6545 BMF 100% Penalty Credit Allowed Nominal DR/CR 6550 Withholding Tax Payment Credited Nominal DR/CR 6560 Other Credits Allowed Nominal DR 6565 Refund Cancellation Credit Allowed Nominal DR 6570 Substantiated Credit Allowed Nominal DR 6575 Overpayment Interest Allowed Nominal DR 6580 Revenue CR Transferred To & From Nominal DR/CR 6590 Deposit Fund CR Transfer To & From Nominal DR/CR 6600 Accounts Cleared, Statute Nominal DR/CR 6607 Reserved Nominal DR 6700 Foreign Check Collection Cost Nominal DR 6737 HQ Northern Marianna Islands Nominal DR 6738 HQ Northern Mariana Is (Non-224) Nominal DR 6800 Excess Collection Nominal CR 6801 Expired External Leads Nominal CR 6810 Unapplied Statute Expired Credit Nominal DR/CR 6900 Adj Or Correction Of Revenue Rcpts Nominal DR 6901 ECP Adjustments of Revenue Nominal DR 6905 ID Theft Err Refund W/O Nominal DR 6907 Return Preparer, W/O Nominal DR 6910 Adj Or Correction Of MISC Revenue Nominal DR 6920 Disbursement Write-Off Nominal DR 6950 DOJ Civil Debt Collection Holdback Nominal DR 6970 Small Debit And Credit Cleared-FTD Nominal DR/CR 6975 Liab for Small DB-CR Cleared FTD Nominal DR/CR 6980 Acq Prprty Disposed Other Than Sale Nominal DR 6985 Profit&Loss Sale Acquired Property Nominal DR/CR OTHER ASSETS 7000 7001 EFTPS Unclassified Real DR 7002 Deposit Fund Real DR 7003 Anti-Drug Real DR 7004 Informant Reward Real DR/CR 7005 Northern Mariana Islands Real DR 7006 Virgin Islands Real DR 7007 Guam Real DR 7008 Samoa Real DR 7009 Insolvency Unclassified Real DR 7010 Intra-Governmental Suspense Real DR 7011 HQ EFTPS Unclassified (Non-224) Real DR 7012 HQ Misc Receipt Dep. Fund (Non-224) Real DR 7013 HQ Misc Receipt Anti-Drug (Non-224) Real DR 7014 HQ Informant Reward (Non-224) Real DR 7015 HQ Coverover NMI (Non-224) Real DR 7016 HQ Coverover Virgin Is (Non-224) Real DR 7017 HQ Coverover Guam (Non-224) Real DR 7018 HQ Coverover Samoa (Non-224) Real DR 7100 Property Acquired In Payment Of Tax Real DR 7200 Unclassified FTD Real DR 7210 Confirmed Unclassified Amount Real DR 7220 Unconfirmed Unclassified Amount Real DR 7300 Unconfirmed Debit Real DR 7500 Undeposited Collection Real DR 7610 Embezzlement & Theft Real DR 7620 Unexplained Loss Real DR 7630 Reserved Real DR 7640 Reserved Real DR 7649 ECP Deposit Discrepancy Real DR 7650 Deposit Discrepancy Real DR 7660 Reserved Real DR WORK IN PROCESS CONTROL ACCOUNTS 8000 8100 FTD Input Nominal DR 8200 FTD Deposit Confirmed Nominal CR 8231 Corp AMT, TY2018 & Future, CR Elect Real CR 8236 COVID COBRA Credit Elect Real CR 8305 COVID RecoveryReb Credit Elect Real CR 8306 Earned Income CR, Credit Elect Real CR 8310 Reserved Nominal DR 8320 Reserved Nominal DR 8322 Child Tax CR, Credit Elect Real CR 8323 HCTC, Credit Elect Real CR 8330 Reserved Nominal DR 8331 Corp AMT, TY2017 & Prior CR Elect Real CR 8332 American Opp Tax CR, Credit Elect Real CR 8335 Build America Bonds, Credit Elect Real CR 8336 COVID Response US Credit Elect Real CR 8340 Reserved Nominal DR 8343 CDCTC, Credit Elect Real CR 8345 Zone Academy Bonds, Credit Elect Real CR 8346 School Construct Bonds,Credit Elect Real CR 8347 Renewable Energy Bonds,Credit Elect Real CR 8348 Energy Conserv Bonds, Credit Elect Real CR 8349 Premium Tax CR, Credit Elect Real CR 8351 Small Business CR, Credit Elect Real CR 8362 Adv Manufact Invest Credit Elect Real CR 8363 IRA Elective Payment Credit Elect Real CR 8370 Reserved Nominal DR 8380 Reserved Nominal DR 8400 Reserved Nominal DR 8405 COVID RecoveryReb Offset Real CR 8406 Earned Income CR, Offset Real CR 8422 Child Tax CR, Offset Real CR 8423 HCTC, Offset Real CR 8431 Corp AMT, TY2017 & Prior Offset Real CR 8432 American Opp Tax CR, Offset Real CR 8435 Build America Bonds, Offset Real CR 8436 COVID Response US Offset Real CR 8443 CDCTC, Offset Real CR 8445 Zone Academy Bonds, Offset Real CR 8446 School Construct Bonds, Offset Real CR 8447 Renewable Energy Bonds, Offset Real CR 8448 Energy Conservation Bonds, Offset Real CR 8449 Premium Tax CR, Offset Real CR 8451 Small Business CR, Offset Real CR 8462 Adv Manufact Invest Offset Real CR 8463 IRA Elective Payment Offset Real CR 8510 Reserved Nominal DR/CR 8520 Reserved Nominal DR/CR 8530 Reserved Nominal DR/CR 8531 Corp AMT, TY2018 & Future, Offset Nominal CR 8536 COVID COBRA Offset Real CR 8540 Reserved Nominal DR/CR 8636 COVID Emp Retention US Credit Elect Real CR 8731 New Corp AMT, Offset Real CR 8736 COVID Emp Retention US Offset Real CR LEDGER CLOSING ACCOUNTS 9000 9998 Reversal Rev Clearance Accountability Nominal DR/CR 9999 Revenue Clearance Accountability Real DR/CR

# RRACS Input Journals and Journal Numbers

Exhibit 3.17.50-3 RRACS Input Journals and Journal Numbers Journal Number Journal Name Use for Batch Journals (generated journal records from other systems) 100 Generalized Unpostable Framework (GUF) 101 Service Center Control File (SCCF) Adjustment Reclass 102 Generalized Mainline Framework (GMF) 103 IMF Net Tax Refund Report (NTRR) 104 BMF Net Tax Refund Report (NTRR) 106 IMF Recap Weekly 107 IMF Recap – Semi-Annual 108 BMF Recap 110 EFTPS Deposits 111 EFTPS Debit Voucher 112 EFTPS/FPLP Reclass 113 EFTPS/FPLP Tape Edit Processor (TEP) 114 FPLP Reclass DT/DV 115 GOALS Confirmed Refund 117 CIR (PNC) Confirmed Deposit 119 GOALS (FMS) Reconciled Deposit 120 Private Debt Collection 133 Regular Assessment 134 Prompt Assessment 135 Quick Assessment 136 Jeopardy Assessment 137 IMF Abatement 138 BMF Abatement 140 IDRS End of Day (EOD) 141 ANMF SC RECAP -Other 142 ANMF SC RECAP -Assessment 143 CDDB UA Weekly Recap 144 CDDB UA Monthly Recap 155 Unapplied External Leads 156 Write Off External Leads 162 CADE 2 Recap 170 ISRP Deposit 171 EOD ID Theft 172 Open Return Preparer 173 Close Return Preparer 174 CDDB IDT Write-Off 180 Lockbox 180 LOCKBOX Deposit 185 Business Income Tax Credit 186 Individual Income Tax Credit 187 CMSFILE (State Innovation) 198 SGL Year End Processing 199 Year-End Processing Use for Journals from Manual Input 001 Earned Income Credit Advance 003 Presidential Election Campaign Fund (PECF) 004 Debtor Master File Letter 005 Excise (Windfall,Earmark) 006 Excess Federal Insurance Contributions Act (FICA) 007 Excise (F4136-843) 008 Excise NTRR 011 Child Credit Disbursement 012 Service Center Refunds 014 Railroad Retirement DR 015 Federal Unemployment Tax Act (FUTA)-Debit 016 IPAC Receipt 017 Federal Unemployment Tax Act (FUTA)-Credit 018 Northern Mariana Islands 019 Railroad Retirement CR 020 Bureau of Alcohol, Tobacco and Firearms (BATF) 021 Customs 022 Child Credit Warrant 023 Child Credit Surplus 024 Make Work Pay, Reclass 025 Make Work Pay, Warrant 027 IPAC Disbursements 028 Tax Receivable Adjustment 029 Frozen Credit Adjustment 032 Refund IRC Principal 033 Refund IRC Interest 034 Earned Income Credit 036 IPAC Territorial Child Credit 037 Refund IRC Prin Surplus 039 Earned Income Credit (EIC) Surplus 040 Health Coverage TC 041 HIRE-BOND Warrant 042 HIRE-BOND Surplus Warrant 043 HIRE-BOND Reclass 044 PPA Act Warrant 045 PPA Act Surplus Warrant 046 PPA Act Reclass 056 Earned Income Credit (EIC) DMF Offset 057 Earned Income Credit (EIC) Disbursements 062 HCTC - No SF224 063 Private Collection Agency (PCA) 064 COVID Stimulus 065 COVID Stimulus Warrant 066 COVID Stimulus Surplus Warrant 067 Refundable Credit 068 Refundable Warrant 069 Refundable Warrant, Surp 070 Health Coverage Tax Credit (HCTC)/Informant Warrant 071 Health Coverage Tax Credit (HCTC)/Informant Sur Warr 072 Health Coverage Tax Credit (HCTC) IMF Portion 073 Allowance Doubtful Accounts (ADA) 074 Seized Assets 076 Net Receivable Change Statement of Custodial Activity (SOCA) 077 American Opportunity Credit, Reclass 078 American Opportunity Credit, Warrant 079 American Opportunity Credit, Surplus Warrant 081 Refund SGL Tax Class 084 IRAF Allow Doubtful Accts 087 NMF Allow Doubtful Accts 089 Net Change to Payable 090 HQ MISC Application 091 Government Retiree, Reclass 093 Government Retiree, Surplus Warrant 094 CHIPS, IRA and COVID Cr 095 CHIPS, IRA, COVID Warrant 096 CHIPS, IRA, COV SurplusWa 097 Build America, Reclass 098 Build America, Warrant 099 Build America, Surplus Warrant 210 Deposit 211 Confirm Deposit 220 Debit Voucher 221 Debit Voucher Adjustment 250 Reclass 302 Acquisition 303 Disposition/Loss 304 Disposition/Profit 305 Disposition/Non-Sale 306 Loss from Embezzlement and Theft 307 Loss, Unexplained 308 Loss, Deposit Discrepancy 309 Recovery from Embezzlement and Theft 310 Recovery, Unexplained Loss 311 Recovery, Deposit Discrepancy 312 Apply to Offer in Compromise 313 Apply to Seizure 314 Apply To Miscellaneous 315 Apply from Offer in Compromise 316 Apply from Seizure 317 Apply from Miscellaneous 320 Seized Property, Open 321 Seized Property, Closed 322 Seized Property, Open and Closed 323 Collateral, Open 324 Collateral, Closed 330 Non-Equity Collateral, Open 335 Non-Equity Collateral, Closed 400 MISC Application 401 Cover Over Liability 402 MISC Application II 404 Unidentified Remittance File, Miscellaneous 405 PFIC Application 407 Unidentified Remittance File, Miscellaneous Fee 408 Unidentified Remittance File, Refund Repayment 409 Unidentified Remittance File, Loss 411 Dishonored Check File, Service Center Control File 412 Dishonored Check File, Miscellaneous Fee 413 Dishonored Check File, Deposit Fund 414 Dishonored Check File, Loss 415 Dishonored Check File, Anti-Drug 417 EFTPS GMF/TEP-BMF 418 EFTPS GMF/TEP-IMF 419 EFTPS GMF/TEP-IRAF 421 GMF/TEP - BMF 422 GMF/TEP - IMF 424 Deletes - BMF 425 Deletes - IMF 427 Unpostable-BMF 428 Unpostable-IMF 435 Credit Transfer Out Revenue Receipt Credit Document 436 Credit Transfer Out Revenue Receipt Debit Document 437 Credit Transfer Out Deposit Fund Credit Document 441 Credit Transfer In Revenue Receipt Credit Document 442 Credit Transfer In Revenue Receipt Debit Document 443 Credit Transfer In Deposit Fund Credit Document 446 Confirm Credit Transfer Out Revenue Receipt Credit Document 447 Confirm Credit Transfer Out Revenue Receipt Debit Document 448 Confirm Credit Transfer Out Deposit Fund Credit Document 458 Account Transfer Out -Debit 459 Account Transfer Out -Credit 460 Account Transfer In -Debit 465 Confirm Account Transfer Out -Debit 469 IPACR Application(s) 470 IPACD Application 471 CADE 2 Recap Manual Input 472 BMF Recap Manual Input 480 E.R. Court Case 481 E.R. Non-Court Case 485 Nonpayment Erroneous Refund 490 Clear Erroneous Refund 495 Informant Reward 496 Informant Reward Offset 498 Insolvency Recovery 499 Revenue Clearance TRF 500 Arbitrage Refund 501 Miscellaneous Refund 503 Excess Refund 504 Unidentified Refund 505 Photocopy Refund 506 CADE to ECC Refund 507 Non-Master File Refund 508 Deposit Fund Refund 510 MISC Revenue Refund 512 ECC Refund-BMF 513 ECC Refund-IMF 514 Oil Spill Refund 515 Informant Reward Refund 516 Cover Over Refund 517 User Fee, Refund 519 Confirm Informant Reward 520 Confirm Miscellaneous Refund 521 Confirm ECC Refund, BMF 522 Confirm ECC Refund, IMF 523 Confirm Excess Refund 524 Confirm Unidentified Refund 525 Confirm Photocopy Refund 526 Confirm Non-Master File Refund 527 Confirm Deposit Fund Refund 528 Confirm Anti-Drug Refund 529 Confirm Miscellaneous Revenue Refund 530 Confirm Oil Spill Refund 532 Manual Refund Cancellation 533 Deposit Refund Cancellation 534 ECC Cancellations-BMF 535 ECC Cancellations-IMF 536 Photocopy Cancellations 538 Informant Cancellations 539 Miscellaneous Revenue Cancellation 540 Oil Spill Cancellations 541 IPAC Receipts 542 TRACS IPACD 544 Arbitrage Cancellations 546 ECC Cancellations-CADE 547 IPACD Miscellaneous 548 Cover Over Cancellation 549 IPACD Deposit Fund 560 IPACD Oil Spill 570 Coverover Refund 580 IPACR FMS Levy 585 IPACD FMS Levy 590 Arbitrage Refund 593 Low Income IA Reclass 610 Assessment Regular Current Withholding (Tax Class 1) 611 Assessment Regular Current Individual Income (Tax Class 2) 612 Assessment Regular Current Corporation (Tax Class 3) 613 Assessment Regular Current Excise (Tax Class 4) 614 Assessment Regular Current Estate and Gift (Tax Class 5) 615 Assessment Regular Current CTA (Tax Class 7) 616 Assessment Regular Current FUTA (Tax Class 8) 621 Assessment Regular Deficiency Individual Income (Tax Class 2) 622 Assessment Regular Deficiency Corporation (Tax Class 3) 623 Assessment Regular Deficiency Excise (Tax Class 4) 625 Assessment Regular Deficiency CTA (Tax Class 7) 630 Assessment Quick Current Withholding (Tax Class 1) 631 Assessment Quick Current Individual Income (Tax Class 2) 632 Assessment Quick Current Corporation (Tax Class 3) 633 Assessment Quick Current Excise (Tax Class 4) 634 Assessment Quick Current Estate and Gift (Tax Class 5) 635 Assessment Quick Current CTA (Tax Class 7) 636 Assessment Quick Current FUTA (Tax Class 8) 640 Assessment Quick Deficiency Withholding (Tax Class 1) 641 Assessment Quick Deficiency Individual Income (Tax Class 2) 642 Assessment Quick Deficiency Corporation (Tax Class 3) 643 Assessment Quick Deficiency Excise (Tax Class 4) 644 Assessment Quick Deficiency Estate and Gift (Tax Class 5) 645 Assessment Quick Deficiency CTA (Tax Class 7) 646 Assessment Quick Deficiency FUTA (Tax Class 8) 650 Assessment Prompt Current Withholding (Tax Class 1) 651 Assessment Prompt Current Individual Income (Tax Class 2) 652 Assessment Prompt Current Corporation (Tax Class 3) 653 Assessment Prompt Current Excise (Tax Class 4) 654 Assessment Prompt Current Estate and Gift (Tax Class 5) 656 Assessment Prompt Current FUTA (Tax Class 8) 660 Assessment Prompt Deficiency Withholding (Tax Class 1) 661 Assessment Prompt Deficiency Individual Income (Tax Class 2) 662 Assessment Prompt Deficiency Corporation (Tax Class 3) 663 Assessment Prompt Deficiency Excise (Tax Class 4) 664 Assessment Prompt Deficiency Estate and Gift (Tax Class 5) 665 Assessment Prompt Deficiency CTA (Tax Class 7) 670 Assessment Jeopardy Current Withholding (Tax Class 1) 671 Assessment Jeopardy Current Individual Income (Tax Class 2) 672 Assessment Jeopardy Current Corporation (Tax Class 3) 675 Assessment Jeopardy Current CTA (Tax Class 7) 676 Assessment Jeopardy Current FUTA (Tax Class 8) 681 Assessment Jeopardy Deficiency Individual Income (Tax Class 2) 682 Assessment Jeopardy Deficiency Corporation (Tax Class 3) 683 Assessment Jeopardy Deficiency Excise (Tax Class 4) 684 Assessment Jeopardy Deficiency Estate and Gift (Tax Class 5) 685 Assessment Jeopardy Deficiency CTA (Tax Class 7) 686 Assessment Jeopardy Deficiency FUTA (Tax Class 8) 690 Non-Tax Assessments (OSPC only) 691 Abatement 692 Erroneous Abatement 695 Non-Tax Abatement (OSPC only) 700 Premium Tax Credit (PTC) Warrant 701 Premium Tax Credit (PTC) Surplus Warrant 702 Premium Tax Credit (PTC) Transactions 703 Sequestration 704 SC CARS Reclassification 705 State Innovation Breakout 706 Disaster Relief Warrant 707 Disaster Relief Surplus Warrant 708 Disaster Relief Trans 712 FTD CRL 713 FTD Tapes to MCC 714 FTD MUCR 715 FTD Wire 716 FTD Reclass 721 FTD CRL 730 FTD MUCR 740 FTD Adj DT 741 FTD Adj DV 750 FTD Reclass 760 IPAC Processing 810 Manual Assessment Regular Current Withholding (Tax Class 1) 811 Manual Assessment Regular Current Individual Income (Tax Class 2) 812 Manual Assessment Regular Current Corporation (Tax Class 3) 813 Manual Assessment Regular Current Excise (Tax Class 4) 814 Manual Assessment Regular Current Estate and Gift (Tax Class 5) 815 Manual Assessment Regular Current CTA (Tax Class 7) 816 Manual Assessment Regular Current FUTA (Tax Class 8) 820 Manual Assessment Regular Deficiency Withholding (Tax Class 1) 821 Manual Assessment Regular Deficiency Individual Income (Tax Class 2) 825 Manual Assessment Regular Deficiency CTA (Tax Class 7) 830 Manual Assessment Quick Current Withholding (Tax Class 1) 831 Manual Assessment Quick Current Individual Income (Tax Class 2) 832 Manual Assessment Quick Current Corporation (Tax Class 3) 833 Manual Assessment Quick Current Excise (Tax Class 4) 834 Manual Assessment Quick Current Estate and Gift (Tax Class 5) 835 Manual Assessment Quick Current CTA (Tax Class 7) 836 Manual Assessment Quick Current FUTA (Tax Class 8) 840 Manual Assessment Quick Deficiency Withholding (Tax Class 1) 841 Manual Assessment Quick Deficiency Individual Income (Tax Class 2) 842 Manual Assessment Quick Deficiency Corporation (Tax Class 3) 843 Manual Assessment Quick Deficiency Excise (Tax Class 4) 844 Manual Assessment Quick Deficiency Estate and Gift (Tax Class 5) 846 Manual Assessment Quick Deficiency FUTA (Tax Class 8) 850 Manual Assessment Prompt Current Withholding (Tax Class 1) 851 Manual Assessment Prompt Current Individual Income (Tax Class 2) 853 Manual Assessment Prompt Current Excise (Tax Class 4) 854 Manual Assessment Prompt Current Estate and Gift (Tax Class 5) 855 Manual Assessment Prompt Current CTA (Tax Class 7) 856 Manual Assessment Prompt Current FUTA (Tax Class 8) 863 Manual Assessment Prompt Deficiency Excise (Tax Class 4) 864 Manual Assessment Prompt Deficiency Estate and Gift (Tax Class 5) 865 Manual Assessment Prompt Deficiency CTA (Tax Class 7) 866 Manual Assessment Prompt Deficiency FUTA (Tax Class 8) 870 Manual Assessment Jeopardy Current Withholding (Tax Class 1) 871 Manual Assessment Jeopardy Current Individual Income (Tax Class 2) 872 Manual Assessment Jeopardy Current Corporation (Tax Class 3) 873 Manual Assessment Jeopardy Current Excise (Tax Class 4) 874 Manual Assessment Jeopardy Current Estate and Gift (Tax Class 5) 875 Manual Assessment Jeopardy Current CTA (Tax Class 7) 876 Manual Assessment Jeopardy Current FUTA (Tax Class 8) 880 Manual Assessment Jeopardy Deficiency Withholding (Tax Class 1) 881 Manual Assessment Jeopardy Deficiency Individual Income (Tax Class 2) 882 Manual Assessment Jeopardy Deficiency Corporation (Tax Class 3) 884 Manual Assessment Jeopardy Deficiency Estate and Gift (Tax Class 5) 885 Manual Assessment Jeopardy Deficiency CTA (Tax Class 7) 886 Manual Assessment Jeopardy Deficiency FUTA (Tax Class 8) 905 Adjust NTRR Line Data 906 Undeposited Collection 907 Deposit 911 SF224 Super Window 912 Non-SF224 Super Window 914 Period13 Non-SF224 Window 915 SGL Only 916 PD 13 SGL Only

# Account Numbers and Associated Journals

Exhibit 3.17.50-4 Account Numbers and Associated Journals Account Number Associated Journals 0003 032, 912, 914 0004 033, 912, 914 0005 065, 912, 914 0006 034, 912, 914 0022 022, 912, 914 0023 070, 912, 914 0029 068, 912, 914 0030 068, 912, 914 0031 068, 912, 914 0032 078, 912, 914 0033 025, 912, 914 0035 098, 912, 914 0036 095, 912, 914 0042 912, 914 0043 070, 912, 914 0044 095, 911, 912, 914 0045 041, 912, 914 0046 041, 912, 914 0047 041, 912, 914 0048 041, 912, 914 0049 700 0050 044, 912, 914 0051 044, 912, 914 0052 044, 912, 914 0059 706, 912 0062 095, 912, 914 0063 095, 912, 914 0159 708, 911, 912 0203 037, 912, 914 0204 038, 912, 914 0205 066, 912, 914 0206 039, 912, 914 0222 023, 912, 914 0223 071, 912, 914 0229 069, 912, 914 0230 069, 912, 914 0231 069, 912, 914 0232 079, 912, 914 0233 026, 912, 914 0235 099, 912, 914 0236 096, 912, 914 0242 912, 914 0243 071, 912, 914 0244 096, 911, 912, 914 0245 042, 912, 914 0246 042, 912, 914 0247 042, 912, 914 0248 042, 912, 914 0249 701 0250 045, 912, 914 0251 045, 912, 914 0252 045, 912, 914 0259 707, 912, 914 0262 096, 912, 914 0263 096, 912, 914 0305 064 0306 056, 057 0322 011 0323 040 0331 067 0332 077 0335 097 0336 094 0343 094 0345 043 0346 043 0347 043 0348 043 0349 187, 702, 912 0351 046 0352 702 0362 094, 911 0363 094, 911 0364 094, 911 0365 094, 911 0431 703 0435 703 0443 703 0445 703 0446 703 0447 703 0448 703 0449 187, 702, 912 0451 703 0452 702, 911 0459 703, 912 0463 185, 186, 703 0505 064, 186, 911, 912 0522 011, 186, 911, 912, 914 0536 094, 185, 911, 912, 914 0543 911 0549 702, 912 0605 036, 912 0606 036, 911, 912, 914 0616 072, 911 0636 036, 912 0647 187, 702, 912 0649 187, 702, 912 0651 074 0705 064, 094, 186, 911, 912, 914 0736 094, 185, 911, 912 0749 187, 702, 912 0751 911, 912 0831 067, 185, 911 0836 036, 912 0849 702, 912 0851 187, 702, 911, 912 0852 187, 702, 912 0853 912 0854 187, 702, 912 0855 912 0856 187, 702, 912 0857 912 0858 187, 702, 912 0859 187, 702, 912 0903 006-008, 011, 012, 014, 015, 017, 019-021, 024, 032, 037, 040, 043, 046, 054-059, 064, 067, 077, 094, 097, 185, 186, 702, 911 0904 004, 009, 012, 013, 014, 015, 017, 019-021, 031, 033, 038, 054, 055, 058, 059, 911 0905 064, 065, 066, 911 0906 001, 034, 039, 054-059, 127, 186, 911 0908 187, 702, 912 0909 702, 912 0910 187, 702, 912 0911 702, 912 0912 187, 702, 912 0913 004, 051, 053-055, 058, 059 0914 702, 912 0915 187, 702, 912 0916 702, 912 0920 035, 040, 054, 055, 058 0922 011, 022, 023, 036, 064, 094, 186, 911 0923 040, 062, 072, 094, 186, 911 0929 067, 911 0930 067, 911 0931 067, 185, 911 0932 036, 077, 094, 186, 911 0933 024, 911 0935 097, 185, 911 0936 094, 185, 186, 911, 912 0942 911 0943 036, 094, 186, 911, 912, 914 0945 043, 185, 911 0946 043, 185, 911 0947 043, 185, 911 0948 043, 185, 911 0949 094, 186, 702, 911 0950 046, 911 0951 046, 185, 911 0952 046, 911 0962 094, 185, 911, 912, 914 0963 094, 185, 186, 911, 912, 914 0964 094, 911 0965 094, 911 0970 187, 702, 912 0971 702, 912 0972 187, 702, 912 0973 187, 702, 912 0975 702, 911 0976 187, 702, 912 0977 702, 912 0978 702, 912 0979 702, 912 1049 187, 702, 912 1051 911 1075 702, 911 1100 108, 472 1200 106, 162, 471 1205 497 1206 080 1250 109 1256 083 1300 106, 108, 162, 471, 472 1301 497 1306 047, 086 1314 400, 435, 436, 458, 459, 507, 6XX, 8XX 1321 141, 142, 400, 435, 436, 458, 459, 507, 6XX, 8XX 1322 141, 142, 400, 435, 436, 458, 459, 507, 6XX, 8XX 1324 141, 142, 400, 435, 436, 458, 459, 507, 6XX 1360 141, 142, 400, 435, 436, 458, 459, 507, 6XX 1371 141, 142, 400, 435, 436, 458, 459, 507, 6XX, 8XX 1389 141, 142, 400, 435, 436, 458, 459, 507, 6XX, 8XX 1400 400, 458, 459, 465, 466, 912, 914 1401 143, 144, 912, 914 1402 143, 144, 912, 914 1403 912, 914 1404 143, 144, 912, 914 1405 143, 144, 912, 914 1406 912, 914 1407 143, 144, 912, 914 1408 143, 144, 912, 914 1409 912, 914 1410 143, 144, 912, 914 1411 143, 144, 912, 914 1420 028, 143 1424 028 1426 073 1427 073 1428 073 1429 073, 912, 914 1430 028 1431 028 1432 028 1433 028 1435 028 1510 210, 400, 404, 408, 480, 481, 6XX, 8XX 1530 210, 480, 485 1535 480 1540 210, 480, 481, 485 1543 481 1545 171, 174, 210, 480, 490 1547 172, 173, 481, 490 1550 106, 108, 162, 400, 469, 497, 541 1580 210, 400, 407, 412 1600 400, 6XX, 8XX 1710 140, 210, 220, 221, 306-311, 400, 404, 411-415, 435, 436 1720 210, 221, 306-311, 400, 404 1810 108, 472 1815 497 1816 030 1820 106, 162, 471 1826 082 1830 141, 142, 400, 404, 458, 459, 507, 6XX, 8XX 1836 049, 088 1837 048, 087 1840 400 1856 085 1857 084 1903 912, 914 1904 912, 914 1905 912, 914 1906 912, 914 1910 009, 013 1920 912, 914 1922 912, 914 1923 912, 914 1929 912, 914 1930 912, 914 1931 912, 914 1932 912, 914 1933 912, 914 1935 912, 914 1936 912, 914 1942 912, 914 1945 912, 914 1946 912, 914 1947 912, 914 1948 912, 914 1950 912, 914 1951 912, 914 1952 912, 914 1954 912, 914 1961 912, 914 1962 912, 914 1963 912, 914 2110 001, 003, 018, 051, 053, 054, 055, 101, 106, 108, 110-112, 114, 127, 128, 140, 162, 170, 180, 210, 220, 221, 250, 306-317, 400, 404, 409, 411-415, 469, 470, 495-498, 907, 910 2111 001, 003, 018, 046, 051, 053, 063, 094, 120, 911 2112 912, 914 2120 006, 007, 051, 053-055, 101, 106, 108, 110-112, 114, 140, 162, 170, 180, 210, 221, 250, 306-317, 400, 404, 406-409, 411, 414, 469, 470, 495-498, 907, 910 2121 006, 007, 051, 053, 063, 094, 120, 911 2122 912, 914 2130 007, 008, 051, 053-055, 101, 108, 110-112, 114, 140, 170, 180, 210, 221, 250, 306-317, 400, 404, 409, 411, 414, 469, 470, 495, 496, 498, 907, 910 2131 007, 051, 053, 063, 120, 911 2132 912, 914 2140 005, 008, 051, 053-055, 101, 106, 108, 110-112, 114, 140, 162, 170, 180, 210, 221, 250, 306-317, 400, 404, 409, 411, 414, 469, 470, 495, 496, 498, 907,910 2141 005, 046, 051, 053, 063, 120, 911, 912 2142 912, 914 2145 046, 911 2146 046, 911, 912 2150 101, 108, 110-112, 114, 140, 170, 180, 210, 221, 250, 306-317, 400, 404, 409, 411, 414, 469, 470, 495, 496, 498, 907, 910 2151 063, 911 2152 912, 914 2170 101, 108, 110-112, 114, 140, 170, 180, 210, 221, 306-317, 400, 404, 409, 411, 414, 469, 470, 495, 496, 498, 907, 910 2171 063, 120, 911 2172 912, 914 2180 101, 106, 108, 110-112, 114, 140, 162, 170, 180, 210, 221, 250, 306-317, 400, 404, 409, 411, 414, 469, 470, 495-498, 907, 910 2181 063, 120, 911 2182 912, 914 2199 005, 051, 053, 054, 055, 911 2221 911 2222 911 2231 911 2232 911 2305 210, 250, 400 2310 210, 250, 400, 407, 412 2315 140, 210, 250, 400, 407, 412 2320 170, 210, 250, 400, 407, 412 2325 210, 250, 400, 407, 412, 469 2330 210, 250, 400, 407, 412 2335 210, 250, 400 2340 115, 170, 210, 250, 258, 273, 400, 407, 412, 469, 470, 525, 536 2342 115, 250, 400, 525, 536 2345 210, 250, 400 2350 170, 210, 250, 259, 274, 400, 407, 412 2355 210, 250, 400, 469, 470, 541, 542 2360 112, 170, 210, 250, 400, 407, 412 2365 210, 250, 400 2370 210, 250, 400, 407, 412 2375 495, 496 2380 106, 108, 112, 140, 162, 210, 250, 400, 407, 412, 497 2385 106, 108, 140, 162, 210, 250, 400, 407, 412, 497 2390 210, 400, 407, 412 2395 106, 108, 162, 210, 250, 400, 407, 412 2410 115, 170, 210, 236, 239, 250, 256, 408, 469, 470, 525, 536, 541, 593 2420 103, 104, 115, 210, 250, 256, 408, 469, 470 2500 210, 257, 272 2600 210, 250, 530, 540, 560 2700 261, 276 2725 029 2735 089 2750 076, 912, 914 2825 029 2835 089 2850 076, 912, 914 2900 210, 250, 262, 277 2910 114, 250, 260 2911 250, 469, 541 2912 250, 469, 541 2913 250, 469, 541 2914 250, 469, 541 2915 250, 469, 470, 541 2916 250, 469, 541 2917 250, 469, 541 2918 250, 469, 541 2919 250, 469, 541 2920 250, 469, 541 2921 250, 469, 541 2922 250, 469, 541 2923 250, 469, 541 2924 250, 469, 541 2925 250, 469, 541 2926 114, 250, 469, 580, 585 2927 250, 469, 541 2928 250, 469, 541 2929 250, 469, 541 3200 192, 193, 323-325 3300 320, 321, 322 3500 704 3502 704 3875 004, 016, 018, 027, 054, 055, 058, 059, 911 3876 912, 914 4048 187, 702, 912 4049 187, 700, 701, 702, 911, 912 4110 100, 102, 108, 113, 417, 421, 424, 427, 469, 470, 472, 512, 534, 690, 695 4116 912, 914 4117 143, 144, 912, 914 4118 143, 144, 912, 914 4119 028, 143 4120 100-102, 140, 155, 170, 171, 180, 210, 221, 302, 306-317, 400, 404, 408, 411, 417, 421, 424, 469, 470, 480, 481, 496, 498, 500, 501, 532, 544, 547, 6XX, 8XX, 906, 910 4121 912, 914 4122 143, 144, 912, 914 4123 143, 144, 912, 914 4125 110-114, 210, 221, 400, 417, 906 4126 912, 914 4127 143, 144, 912, 914 4128 143, 144, 912, 914 4130 100, 400, 427 4131 912, 914 4132 143, 144, 912, 914 4133 143, 144, 912, 914 4150 028, 073, 912, 914 4152 028, 073 4160 074, 911 4166 030 4205 106, 160, 400, 402, 497 4210 100, 102, 106-108, 113, 160, 162, 402, 418, 422, 425, 428, 469-471, 497, 513, 535 4215 160, 402, 497, 506, 546 4216 080 4220 100-102, 140, 155, 170-172, 180, 210, 221, 302, 306-317, 400, 404, 408, 411, 422, 425, 469, 470, 480, 481, 496, 498, 501, 532, 547, 6XX, 8XX, 906, 910 4225 110-114, 210, 221, 400, 418, 906 4230 100, 400, 428 4236 049, 088 4251 100, 102, 106, 109, 113, 402, 419, 423, 426, 429 4252 100-102, 140, 210, 302, 306-317, 400, 404, 408, 411, 423, 426, 480, 481, 501, 532, 547, 6XX, 8XX, 906, 910 4253 100, 400, 429 4254 106, 162, 400 4255 110-113, 210, 221, 400, 419, 906 4256 083 4266 082 4276 085 4420 101, 106, 108, 109, 140-142, 162, 170, 210, 262, 277, 302-317, 400, 404, 408, 411, 435, 436, 441, 442, 458-461, 469, 470, 480, 481, 496-498, 501, 507, 532, 547, 6XX, 8XX, 906, 910 4425 110-112, 210, 221, 400, 906 4426 047, 086 4430 312, 313, 314, 400, 435, 436 4440 141, 400, 435, 436, 691, 692 4510 108, 472 4520 106, 162, 471 4521 106, 108, 162, 471, 472 4522 497 4525 109 4530 160, 497 4531 106, 160 4610 312, 313, 314, 400, 496 4615 312, 313, 314, 400 4620 101, 140, 210, 306-314, 400, 404, 406-409, 435, 469, 470, 504, 532, 547 4625 210, 498 4626 210, 405 4701 400, 401, 516, 548 4702 400, 401, 516, 548 4703 400, 401, 516, 548 4704 400, 401, 516, 548 4710 170, 190, 191, 210, 257, 272, 312, 315, 406, 413, 437, 438, 443, 444, 469, 470, 508, 533, 549 4720 210, 257, 272, 303, 304, 313, 316, 406, 413, 437, 438, 443, 444, 469, 470, 508, 533, 549 4730 210, 257, 272, 314, 317, 406, 413, 437, 438, 443, 444, 469, 470, 508, 533, 549 4740 191, 437, 438, 448, 449 4750 261, 276, 400, 415, 509, 537, 557 4755 495, 496 4765 110-112, 114, 210, 400, 580, 585, 906 4801 115, 140, 501, 503-507, 512, 513, 518, 520-526 4802 115, 140, 501, 503, 504, 506-508, 512-514, 518, 520-524, 526, 527, 530 4803 115, 508, 527 4804 509, 528 4805 514, 530 4806 115, 500, 510, 529, 544, 590 4808 115, 515, 519 4810 236, 239, 400 4811 115, 402, 516, 570 4812 115, 402, 516, 570 4813 115, 402, 516, 570 4814 115, 402, 516, 570 4815 115, 517, 591 4816 115, 517, 591 4817 517, 591 4818 517, 591 4819 115, 517, 591 4820 517, 591 4900 435, 436, 446, 447 4910 485, 490 4950 106, 162, 400, 497 4960 400 4970 236, 239, 256, 400, 469, 470, 490, 501, 532, 541, 542, 547 4971 155, 156, 210, 400 4975 469, 470, 541, 542 4980 192, 193, 320-325 4985 400, 469, 470, 541, 542 5029 005, 051, 053, 911, 912 5030 912, 914 5062 095, 096, 912, 914 5063 095, 096, 185, 186, 703, 912, 914 5081 003, 051, 053-055, 058, 059, 128, 911 5082 912, 914 5100 115, 518, 520-526, 532, 534-536, 542, 546, 547 5110 012, 051, 053, 911 5120 015, 017, 051, 053, 911 5130 014, 019, 051, 053, 911 5140 021, 051, 053, 911 5150 020, 051, 053, 911 5151 911 5152 187, 702, 912 5153 912 5154 187, 702, 912 5156 187, 702, 912 5157 912 5158 912 5160 072, 911 5165 072, 911 5200 115, 518, 520-524, 526, 527, 530, 532, 533, 540, 547, 549, 560 5210 012, 051, 053, 911 5220 015, 017, 051, 053, 911 5230 014, 019, 051, 053, 911 5240 021, 051, 053, 911 5250 020, 051, 053, 911 5260 004, 016, 027, 051, 053, 911 5261 004, 911 5300 533 5301 115, 543, 591 5302 115, 250, 400, 469, 470, 543, 591 5303 543, 591, 593 5304 543, 591, 593 5305 115, 543, 591 5306 543, 591 5307 593 5308 593 5400 115, 529, 539, 544, 553, 590 5511 063, 120, 911 5512 063, 120, 911, 912, 914 5513 063, 120, 911 5514 063, 120, 911 5515 063, 120, 911 5516 063, 120, 911 5517 063, 120, 911 5518 063, 120, 911 5519 063, 911 5520 063, 911 5521 063, 120, 911 5522 063, 120, 911 5523 063, 120, 911 5524 063, 120, 911 5610 034, 036, 039, 051, 053, 912, 914 5611 912, 914 5620 070, 071, 703, 912, 914 5630 035, 040, 051, 053, 912, 914 5631 912, 914 5640 032, 037, 051, 053, 065, 066, 912, 914 5641 912, 914 5644 911 5645 095, 096, 911, 912, 914 5646 025, 026, 911, 912, 914 5647 078, 079, 911, 912, 914 5648 098, 099, 703, 911, 912, 914 5649 036, 095, 096 5650 031, 033, 038, 051, 053, 912, 914 5651 070, 071, 912, 914 5652 912, 914 5653 912, 914 5654 041, 042, 703, 911, 912, 914 5655 041, 042, 703, 911, 912, 914 5656 041, 042, 703, 911, 912, 914 5657 041, 042, 703, 911, 912, 914 5658 044, 045, 911, 912, 914 5659 044, 045, 911, 912, 914 5660 022, 023, 912, 914 5661 036, 912, 914 5662 912, 914 5663 912, 914 5664 018 5665 703, 706, 707, 708, 914 5666 036 5667 036 5668 036 5669 036, 911, 912, 914 5670 068, 069, 912, 914 5671 068, 069, 912, 914 5672 068, 069, 703, 912, 914 5673 044, 045, 703, 911, 912, 914 5674 702, 911, 914 5675 702 5890 081 5891 081 5892 081 5893 081 5894 081 5895 081 5900 013, 035, 051, 053-055, 058, 059, 911 5901 006, 911 5902 912, 914 5903 912, 914 5998 912, 914 5999 090, 912, 914 6001 106, 108, 162, 471, 497 6010 108, 400, 690 6011 108, 400, 690 6110 106, 108, 142, 162, 610, 620, 630, 640, 650, 660, 670, 680, 810, 820, 830, 840, 850, 860, 870, 880 6111 106, 108, 142, 162, 610, 620, 630, 640, 650, 660, 670, 680, 810, 820, 830, 840, 850, 860, 870, 880 6112 108, 142, 610, 620, 630, 640, 650, 660, 670, 680, 810, 820, 830, 840, 850, 860, 870, 880 6120 106, 108, 142, 160, 162, 611, 621, 631, 641, 651, 661, 671, 681, 811, 821, 831, 841, 851, 861, 871, 881 6121 106, 108, 142, 162, 611, 621, 631, 641, 651, 661, 671, 681, 811, 821, 831, 841, 851, 861, 871, 881 6122 106, 108, 142, 162, 611, 621, 631, 641, 651, 661, 671, 681, 811, 821, 831, 841, 851, 861, 871, 881 6130 108, 142, 612, 622, 632, 642, 652, 662, 672, 682, 812, 822, 832, 842, 852, 862, 872, 882 6131 108, 142, 612, 622, 632, 642, 652, 662, 672, 682, 812, 822, 832, 842, 852, 862, 872, 882 6132 108, 142, 612, 622, 632, 642, 652, 662, 672, 682, 812, 822, 832, 842, 852, 862, 872, 882 6140 106, 108, 109, 142, 162, 613, 623, 633, 643, 653, 663, 673, 683, 813, 823, 833, 843, 853, 863, 873, 883 6141 106, 108, 109, 142, 162, 613, 623, 633, 643, 653, 663, 673, 683, 813, 823, 833, 843, 853, 863, 873, 883 6142 106, 108, 109, 142, 162, 613, 623, 633, 643, 653, 663, 673, 683, 813, 823, 833, 843, 853, 863, 873, 883 6150 108, 142, 614, 624, 634, 644, 654, 664, 674, 684, 814, 824, 834, 844, 854, 864, 874, 884 6151 108, 142, 614, 624, 634, 644, 654, 664, 674, 684, 814, 824, 834, 844, 854, 864, 874, 884 6152 108, 142, 614, 624, 634, 644, 654, 664, 674, 684, 814, 824, 834, 844, 854, 864, 874, 884 6170 108, 142, 615, 625, 635, 645, 655, 665, 675, 685, 815, 825, 835, 845, 855, 865, 875, 885 6171 108, 142, 615, 625, 635, 645, 655, 665, 675, 685, 815, 825, 835, 845, 855, 865, 875, 885 6172 108, 142, 615, 625, 635, 645, 655, 665, 675, 685, 815, 825, 835, 845, 855, 865, 875, 885 6180 106, 108, 162, 616, 626, 636, 646, 656, 666, 676, 816, 826, 836, 846, 856, 866, 876, 886 6181 108, 142, 616, 626, 636, 646, 656, 666, 676, 686, 816, 826, 836, 846, 856, 866, 876, 886 6182 108, 142, 616, 626, 636, 646, 656, 666, 676, 686, 816, 826, 836, 846, 856, 866, 876, 886 6190 106, 162, 400, 497 6195 400 6200 106, 108, 109, 162, 400, 460, 461, 465, 466, 497 6201 106, 162, 402 6310 106, 108, 162, 170, 210, 258, 259, 273, 274, 400, 407, 412, 435, 436, 441, 442, 469, 470, 505, 517, 532, 536, 543 6320 514, 540, 560 6330 106, 108, 260, 400, 469, 470, 497 6357 084 6400 170, 210, 312, 313, 314, 400, 435, 436, 441, 442, 469, 470, 501, 532, 541, 542, 547 6510 106, 108, 109,162, 497, 691, 692, 695 6520 141, 400, 408, 469, 470, 501, 503, 504, 507, 508, 514, 532, 533, 540, 547, 549, 560 6530 106, 108, 162, 400, 497 6540 106, 108, 109, 141, 160, 162, 400, 497, 501, 547 6545 108 6550 106, 142, 160, 162, 400, 497, 6XX, 8XX 6560 106, 108, 142, 160, 162, 400, 497, 6XX, 8XX 6565 400, 501 6570 106, 108, 162, 306-311, 400, 404 6575 106, 108, 109, 160, 162, 400 6580 106, 108, 109, 160, 162, 441, 442, 446, 447, 497 6590 190, 443, 444, 448, 449 6600 106, 108, 109, 141, 162, 400, 490, 497 6607 048, 087 6700 221, 400 6737 018, 051, 053, 911 6738 912, 914 6800 101, 140, 210, 306-314, 400, 404, 405, 408, 435, 469, 470, 503, 532, 547 6801 156, 400 6810 106, 107, 108, 109, 162, 400, 497 6900 106, 160, 306-311, 400, 401, 495, 496 6901 308, 311, 400 6905 174, 400, 490 6907 173, 400, 490 6910 400, 510, 539, 553 6920 400, 490 6950 400, 469, 470 6980 305 6985 303, 304 7001 110, 111, 112, 210, 221, 250, 400, 499, 907 7002 115, 170, 210, 250, 312-317, 406, 413, 469, 470, 499, 527, 533, 549 7003 210, 250, 415, 499, 528, 537, 557 7004 115, 250, 469, 495, 496, 499, 519, 538 7005 115, 250, 469, 499, 548, 570 7006 115, 250, 469, 499, 548, 570 7007 115, 250, 469, 499, 548, 570 7008 115, 250, 469, 499, 548, 570 7009 210, 250, 498 7011 912, 914 7012 912, 914 7013 912, 914 7014 912, 914 7015 912, 914 7016 912, 914 7017 912, 914 7018 912, 914 7100 302, 303, 304, 305 7220 400 7500 906, 907 7610 210, 306, 309, 409, 414 7620 210, 307, 310, 409, 414 7649 210, 308, 311, 409, 414 7650 210, 308, 311, 409, 414 8231 067, 185, 911 8236 094, 185, 911, 912, 914 8305 064, 186, 911, 912, 914 8306 057, 186, 911 8322 011, 186, 911 8323 040, 186, 911 8331 067, 185, 911 8332 077, 186, 911 8335 097, 185, 911 8336 094, 185, 186, 911, 912 8343 094, 186, 911, 912, 914 8345 043, 911 8346 043, 911 8347 043, 911 8348 043, 911 8349 186, 702, 911 8351 046, 185, 911 8362 094, 185, 911, 912, 914 8363 094, 185, 911, 912, 914 8405 064, 186, 911, 912, 914 8406 057, 186, 911 8422 011, 186, 911 8423 040, 186, 911 8431 067, 185, 911 8432 077, 186, 911 8435 097, 185, 911 8436 094, 185, 186, 911, 912 8443 094, 186, 911, 912, 914 8445 043, 185, 911 8446 043, 185, 911 8447 043, 185, 911 8448 043, 185, 911 8449 186, 702, 911 8451 046, 185, 911 8462 094, 911, 912, 914 8463 094, 185, 186, 911, 912, 914 8531 911, 912 8536 094, 185, 911, 912, 914 8636 094, 185, 911, 912 8731 067, 185, 911, 912 8736 094, 185, 911, 912 9998 051, 053, 106, 140, 162, 400, 402, 481, 499 9999 090

# Forms

Exhibit 3.17.50-5 Forms This table lists the forms used in the IRM. Form Number Form Title Form 23C (RRACS 006) Summary Record of Assessment/Assessment Certificate (RRACS Form) SF 224 Statement of Transactions (Treasury Bureau of the Fiscal Service Form) Form 813 Document Register Form 813-A Recap of Document Registers Form 1331 Notice of Adjustment Form 2158 Credit Transfer Voucher (RRACS Report) Form 2162 (RRACS 025) Summary of Assessment Certificates Issued (RRACS Report) Form 2162 (RRACS 025A) Summary of Assessment Certificates Issued for Fiscal Year Ending (RRACS Report) Form 2188 Voucher and Schedule of Overpayment and Overassessments Form 2424 Account Adjustment Voucher Form 3244 Payment Posting Voucher Form 3245 Posting Voucher -Refund Cancellation or Repayment Form 3809 Miscellaneous Adjustment Voucher Form 4028 Service Center Control File Adjustment Record Form 8166 RRACS Input Reconciliation Sheet

# RRACS Menu Icons

Exhibit 3.17.50-6 RRACS Menu Icons RRACS consists of a set of modules. This table lists the RRACS modules used in the IRM. Icon Name Functionality RRACS Production Menu The main folder that contains the RRACS Application icon. Assessment Main Menu Module used for service center assessments and abatements. RRACS Application Used to log in to RRACS. Note: A login must be performed prior to accessing any of the RRACS modules. DBA Main Menu Module used to perform administrator level functions, most commonly to change the accounting month or reverse accounting journal entries. HQ Reports Main Menu Module used to print all RRACS headquarters reports. Journal Research Module used to retrieve previously entered journals. Current Local Agency Location A utility that logs the user into a specific location (service center or headquarters). MBI2 A terminal emulator that allows direct access to the RACS IBM host mainframe. Runs using terminal commands. Most commonly used to transfer files, or to run SQL queries. RACS Main Menu Module used to perform accounting entries and journals. SPC Reports Main Menu Module used to print all RRACS service center reports. Trial Balance Module used to display debit, credit, and net account balances for a given service center or headquarters. Update User Workstation ID A security utility that updates current workstation and disconnects any other workstations that the user may be logged into.