IRM 3.17.63 — Redesigned Revenue Accounting Control System (RRACS)

# Part 3. Submission Processing

Chapter 17. Accounting and Data Control Section 63. Redesigned Revenue Accounting Control System (RRACS) 3.17.63 Redesigned Revenue Accounting Control System (RRACS) Manual Transmittal July 18, 2024 Purpose (1) This transmits revised IRM 3.17.63, Accounting and Data Control, Redesigned Revenue Accounting Control System (RRACS). Material Changes (1) IRM 3.17.63.1.7, Acronyms, deleted W&I, Wage and Investment and added TS, Taxpayer Services due to office name change. (2) IRM 3.17.63.5.19, State Income Tax Levy Program (SITLP), deleted W&I and added TS due to office name change. (3) IRM 3.17.63.5.1.2(9), Annual Trace Identification Reconciliation Procedures. Note: Effective March 2022, the Annual Trace ID is no longer required, delete &W&I SP:RRACS and added &CFO:FM:RAO Campus Accounting Dept 1 All or &CFO:FM:RFA:C2:Campus Accounting Dept 2 All due to office name change. (4) IRM 3.17.63.5.10.8(1) Informant Reward Account (Ogden Only), deleted WI.SP.RRACS@irs.gov and added &CFO:FM:RAO Campus Accounting Dept 1 All or&CFO:FM:RFA:C2:Campus Accounting Dept 2 All due to office name change. (5) IRM 3.17.63.5.27(5) Statement of Difference (SOD), deleted WI.SP.RRACS@irs.gov and added &CFO:FM:RAO Campus Accounting Dept 1 All or &CFO:FM:RFA:C2:Campus Accounting Dept 2 All due to office name change. (6) IRM 3.17.63.6.7(4) Statement of Difference - Disbursements, deleted WI.SP.RRACS@irs.gov and added &CFO:FM:RAO Campus Accounting Dept 1 All or &CFO:FM:RFA:C2:Campus Accounting Dept 2 All due to office name change. (7) IRM 3.17.63.8.3(1) Scorecard Contingency Plan, deleted HQ SP - &W&I SP:RRACS, WI.SP.RRACS@irs.gov and added HQ SP - &CFO:FM:RAO Campus Accounting Dept 1 All, cfo.fm.cfm.rao.campus.accounting.dept.1.all@irs.gov or &CFO:FM:RFA:C2:Campus Accounting Dept 2 All, cfo.fm.rfa.c2.campus.accounting.dept.2.all@irs.gov due to office name change. (8) IRM 3.17.63.8.3(2)a Scorecard Contingency Plan, deleted WI.SP.RRACS@irs.gov and added CFO.FM.CFM.RAO.CAMPUS.ACCOUNTING.DEPT.1.ALL@irs.gov or CFO.FM.RFA.C2.CAMPUS.ACCOUNTING.DEPT.2.ALL@irs.gov due to office name change. Effect on Other Documents IRM 3.17.63, dated September 21, 2023 is superseded. Audience This IRM provides instructions for users who input and/or retrieve data entered into the Redesigned Revenue Accounting Control System (RRACS). Effective Date (07-18-2024) Teresa R. Hunter Chief Financial Officer

# Program Scope and Objectives

3.17.63.1 (09-21-2023) Program Scope and Objectives Purpose: This IRM provides policies and procedures for the Redesigned Revenue Accounting Control System (RRACS). Audience: The primary users of this IRM are Submission Processing (SP) staff. Policy Owner: The CFO owns these IRM policies. Program Owner: Financial Management, Financial Reporting and Analysis, Headquarters (HQ) Accounting is the group responsible for overseeing this IRM and providing guidance. Primary Stakeholders: Custodial Accounting Control Units throughout the CFO Submission Processing Centers (SPC). Primary Goals: To provide efficient workflow guidance, ultimately achieving reporting accuracy for revenue and refunds.

# Background

3.17.63.1.1 (03-06-2019) Background This IRM describes the accounting procedures for the Redesigned Revenue Accounting Control System (RRACS). It covers the maintenance and responsibility of SPC general ledger accounts, specific accounting programs, reports, and internal controls. These controls are necessary to comply with all administrative and legal requirements of the IRS, the Department of the Treasury, and the Government Accountability Office (GAO). Redesigned Revenue Accounting Control System (RRACS) Overview - RRACS is an automated system used to provide accounting control for all custodial accounting transactions. The database, located at ECC-MTB, consists of general ledger accounts, plus a variety of internal records used for balancing and reporting. Formatted reports can be generated for all regular accounting financial reports. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards and elevated through appropriate channels for executive approval. Note: See IRM 1.11.2.2.4, When Procedures Deviate from the IRM .

# Authorities

3.17.63.1.2 (09-21-2023) Authorities The authorities for this IRM include: 31 USC (United States Code) Chapter 11, The Budget and Fiscal, Budget, and Program Information Government Accountability Office Policy and Procedures Manual for Guidance of Federal Agencies 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)

# Responsibilities

3.17.63.1.3 (09-21-2023) Responsibilities This section provides responsibilities for: CFO Deputy CFO Senior Associate CFO for Financial Management Associate CFO for Corporate Accounting Financial Reporting and Analysis Office Headquarters (HQ) Accounting Enterprise Computing Center, Martinsburg (ECC-MTB) Submission Processing Center

# CFO

3.17.63.1.3.1 (09-21-2023) CFO The CFO is responsible for establishing financial policy for the management and reporting of revenue accounting operations.

# Deputy CFO

3.17.63.1.3.2 (09-21-2023) 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.

# Senior Associate CFO for Financial Management

3.17.63.1.3.3 (09-21-2023) Senior Associate CFO for Financial Management The Senior Associate CFO for Financial Management is responsible for establishing, maintaining, and ensuring compliance with revenue policy and procedures related to revenue accounting operations and financial reporting.

# Associate CFO for Corporate Accounting

3.17.63.1.3.4 (09-21-2023) Associate CFO for Corporate Accounting The Associate CFO for Corporate Accounting ensures proper accounting and timely reporting of IRS revenue accounting activities.

# Financial Reporting and Analysis Office

3.17.63.1.3.5 (09-21-2023) Financial Reporting and Analysis Office The Financial Reporting and Analysis office is responsible for developing and issuing certain policy for revenue accounting operations and financial reporting.

# Headquarters (HQ) Accounting

3.17.63.1.3.6 (09-21-2023) Headquarters (HQ) Accounting HQ Accounting is responsible for coordinating revenue accounting operations focusing on CFO headquarters and RRACS accounting transactions and reconciliations.

# Enterprise Computing Center, Martinsburg (ECC-MTB)

3.17.63.1.3.7 (03-06-2019) Enterprise Computing Center, Martinsburg (ECC-MTB) The Enterprise Computing Center, Martinsburg (ECC-MTB) is responsible for: Maintaining Master File (MF) and Customer Account Data Engine (CADE) records for taxpayers. Processing accounting and data control for Individual Master File (IMF), Business Master File (BMF), and CADE records. Generating accounting adjustments, transactions, and abstracts of revenue receipts. Maintaining a Reciprocal Accounting Control Record (RACR) with each campus. Preparing separate 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.

# Submission Processing Center

3.17.63.1.3.8 (04-08-2020) Submission Processing Center Each Submission Processing Center is responsible for functioning as a separate accounting operation, using an identifiable numeral. Each Submission Processing Center has a director. The director is accountable for revenue receipts and repayments deposited to his/her credit for application to BMF, IMF and Non-Master File (NMF) accounts. Together, each center 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 campus 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 campuses. 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 (RACS Report 006) and Form 2188 (RACS Report 024) schedules for manual refunds, transcripts and accounting reports, and other accounting documents, as required. Note: An electronic signature, reflecting the authorizing official's standard employee identifier (SEID) or original signature is permitted.

# Program Management and Review

3.17.63.1.4 (03-06-2019) 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. Program Effectiveness: Managers are responsible for conducting operational or management control reviews to identify weaknesses and mitigate known risks. Managers must perform program or periodic reviews for accuracy and completeness. Problems identified should be discussed with the appropriate functional area for corrective action. At least one program review should be performed each quarter by the manager, lead, or the accounting reports analyst.

# Program Controls

3.17.63.1.5 (03-06-2019) 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. These systems must conform to the accounting principles, standards, and related requirements, as prescribed by the Comptroller General of the U.S. Historically, these have been reflected in the Government Accountability Office Policy and Procedures Manual for Guidance of Federal Agencies. The accounting system of an executive agency or any of its component parts is subject to review and approval by the Comptroller General. The continuing efforts to improve, modernize and simplify accounting systems in the federal government are exercised under a joint program sponsored by the Comptroller General, the Secretary of the Treasury and the Director of Office of Management and Budget (OMB). This program contemplates the full development of sound accounting within each executive agency as a working arm of management and in terms of financial information and control. It envisions an integrated pattern of accounting and financial reporting for the government that is responsive to executive and legislative needs. The established accounting and reporting principles, standards and basic procedures take into consideration the various areas of responsibility involved, the elimination of overlapping operations and paperwork and the broader application of efficient methods and techniques in accounting operations throughout the government. Integration of revenue accounting data with central accounts maintained by Fiscal Service are accomplished primarily by the submission of monthly reports of deposit and classified collections and of disbursements from the refund appropriations.

# On-Site Audit by Government Accountability Office

3.17.63.1.5.1 (09-21-2023) On-Site Audit by Government Accountability Office The Government Accountability Office (GAO) audits the campus tax transactions at the location where the operations are conducted and where the accounting records are maintained. Treasury Disbursing Office (TDO) confirmation listing, RACS 031 (Confirmed Disbursement Report) and the related source documents (for example: the original refund disbursement and check cancellation schedules) remains at the accounting section in accordance with 44 USC. The RACS 031 (Confirmed Disbursement Report) and the related source documents are maintained in the following accounting period order: Original SF 1166 (Voucher and Schedule of Payments) Original SF 1098 (Schedule of Canceled Checks), SF 1184 (Unavailable Check Cancellation) or the Control-D file, RPA4140, if originals are not provided; Original SF 1081 (Voucher and Schedule of Withdrawals and Credits) or Form 3813 (Refund Cancellation Schedule). When requested by GAO, the campus involved is responsible for producing the following records: Business Master File (BMF), Individual Master File (IMF) and CADE (Customer Account Data Engine) and CADE 2 recaps of Assessments, Abatements and Other Post-Journalized Transactions. Form 8485 (Assessment Adjustment Case Record), Restricted Interest cases that are sanitized. Form 2285 (Concurrent Determination of Deficiencies), Restricted Interest cases that are sanitized. GAO auditors may request transcripts for specific individual cases to verify the accuracy of the refund interest computation. The IRS must redact individual case information. The RACS section is required to maintain refund transaction records not audited in the campus file or the Federal Records Center (FRC) for GAO audit purposes. Refund transaction records that GAO audited may be transmitted to the FRC or retired in accordance with IRM 1.15.4.2, Retiring Records to the FRC.

# Redesigned Revenue Accounting Control System (RRACS) Overview

3.17.63.1.5.2 (03-06-2019) Redesigned Revenue Accounting Control System (RRACS) Overview RRACS is an automated system used to provide accounting control for all custodial accounting transactions. The database, located at ECC-MTB, consists of general ledger accounts, plus a variety of internal records used for balancing and reporting. Formatted reports can be generated for all regular accounting financial reports.

# RRACS Inventory Accounts

3.17.63.1.5.3 (03-06-2019) RRACS Inventory Accounts RRACS must never contain any taxpayer information. Do not use taxpayer ID numbers or any other identifying information for doc ID case numbers. For all inventory accounts, never use a Database Administrator (DBA) reversal window to reverse an action or a modification window to correct an open case. First close the case, then reopen the case. Maintain a history sheet to document actions for all inventory accounts that are open over 30 days.

# RRACS Processing Accounting Applications

3.17.63.1.5.4 (03-06-2019) RRACS Processing Accounting Applications The RRACS processing accounting application window records the transfer of debits/credits between various general ledger accounts and between campuses.

# Redesigned Revenue Accounting Control System (RRACS) Authorized Access

3.17.63.1.5.5 (03-06-2019) Redesigned Revenue Accounting Control System (RRACS) Authorized Access The RACS manager periodically monitors RRACS access requests to validate access is only shared with individuals that require it.

# RRACS Security Accreditation and Authorization

3.17.63.1.5.6 (09-21-2023) RRACS Security Accreditation and Authorization The campus technician has: Update capabilities to the RRACS database. Access to selected server programs. Access to their assigned campus and/or campuses that they support. Access to SPC reports menu. The campus database administrator (DBA) has: Update capabilities to the RRACS database. Access to all server programs. Access to all functions on the DBA main menu (except super windows). Access to his/her assigned campus and/or campuses that they support. Update capabilities in the account period between the 1st and 15th of a month and only for his/her assigned campus. Access to the SPC reports menu. The CFO headquarters analyst has: Full access to the RRACS database. Access to server programs that do not update the RRACS database. Access to all service centers. Access to all campuses and CFO HQ reports menu.

# RRACS User Lockout

3.17.63.1.5.7 (04-27-2021) RRACS User Lockout CFO headquarters will lockout specific user groups from RRACS for internal control purposes. The user groups are profiled into three groups: Campus DBA Campus technician Read only CFO headquarters applies a lockout to RRACS during the following business event or developer notification request for: System transmittal upgrade Month end close process CFO headquarters notifies RRACS users prior to any lockout and then notifies users once RRACS is available again.

# Terms/Definitions

3.17.63.1.6 (03-06-2019) Terms/Definitions The following terms and definitions apply to this program: 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 money amount and associated information pertaining to a specific ledger posting to the IRS account. State Income Tax Levy Program (SITLP) - A compliance program that levies state income tax refunds to satisfy federal tax liabilities. Wire Transfer - A method of transferring money from one financial institution to another, replacing checks and other traditional methods of moving money.

# Acronyms

3.17.63.1.7 (07-18-2024) Acronyms The following acronyms apply to this program: ACRONYM DEFINITION AIS Automated Insolvency System AKPFD Alaska Permanent Fund Dividend Levy ALC Agency Location Code AMTAP Accounts Management Taxpayer Assurance Program ANMF Automated Non-Master File ANSPC Andover Submission Processing Campus AOI Area Office Inventory AOIC Automated Offer in Compromise AORR Area Office Remittance Register ATSPC Atlanta Submission Processing Campus AUSPC Austin Submission Processing Campus BBTS Batch Block Tracking System BFC Beckley Finance Center BFS Bureau of Fiscal Services or the Fiscal Service BMF Business Master File BSC Brookhaven Service Center CADE Customer Account Data Engine CARS Central Accounting Reporting System CDDB Custodial Detail Database CIO Centralized Insolvency Operations CIR Collections Information Repository CIRA Central Image Research Archive COIC Centralized Offer-In-Compromise COVID COVID-19 (i.e., Economic Impact Payments (EIP) - Stimulus) CRL Control Record List CSCO Compliance Services Collections Operations CSPC Cincinnati Submission Processing Center CTA Classification Transaction and Accountability DBA Database Administrator DCF Dishonored Check File DDIA Direct Debit Installment Agreements DFR Deposit Fund Record DLN Document Locator Number DMF Debtor Master File DMRS Deposit Message Retrieval System DMS Debit Management Section Doc ID Document Identification Number DOJ U.S. Department of Justice DPS Daily Posting Summary DT Deposit Ticket DV Debit Voucher DWR Daily Wire Record ECC Enterprise Computing Center consists of ECC-MTB (Martinsburg) and ECC-MEM (Memphis) EFPPS Electronic Federal Payment Posting System EFT Electronic Funds Transfer System EFTPS Electronic Federal Tax Payment System EIP Economic Impact Payments - Stimulus (COVID-19 legislation) ELF Electronic Filing System ELVIS Electronic Verification and Image Services EO Exempt Organizations EOD End of Day EOM End of Month EOMF Exempt Organizations Master File EP Employee Plans EPCF Electronic Payment Control File FA Field Assistant FBA Fund and Budget Clearing Account Record FBAR Foreign Bank Account Records FDCR FRB Day Classification Report FDS FEDWIRE Deposit System FOD Foreign Operations District FPLP Federal Payment Levy Program FRB Federal Reserve Bank FRC Federal Records Center FSPC Fresno Submission Processing Center FTD Federal Tax Deposit FUTA Federal Unemployment Tax Act GAO Government Accountability Office GMF Generalized Mainline Framework GTRL Good Tape Release List GUF Generalized Unpostable Framework HHS U.S. Department of Health and Human Services HQ Headquarters ICE Informant Claims Examination IDRS Integrated Data Retrieval System IDT Identity Theft IMF Individual Master File IPAC Intragovernmental Payment and Collection System IPAC/D Intragovernmental Payment and Collection Disbursement IPAC/R Intragovernmental Payment and Collection Receipt IRA Individual Retirement Account IRC Internal Revenue Code ISRP Integrated Submission and Remittance Processing ITIN Individual Taxpayer Identification Number IVO Integrity and Verification Operation JE Journal Entry JV Journal Voucher KCSPC Kansas City Submission Processing Campus KISAM Knowledge Incident/Problem Service Asset Management MF Master File MSC Memphis Service Center NHQ National Headquarters NMF Non-Master File NMI Northern Mariana Islands NTRR Net Tax Refund Report OCSE Office of Child Support Enforcement OIC Offer-In-Compromise OMB Office of Management and Budget OSPC Ogden Submission Processing Center OTCnet Over the Counter Network P&A Program and Analysis PCC Paper Check Conversion PFIC Passive Foreign Investment Company PSC Philadelphia Service Center R&C Receipt and Control RACR Reciprocal Accounting Control Record RACS Revenue Accounting Control Section RAIVS Return and Income Verification Services RFC Record Finance Center RFC Regional Finance Center RPS Remittance Processing System RPM Return Preparer Misconduct RRACS Redesigned Revenue Accounting Control System RRB Railroad Retirement Board RRT Railroad Retirement Taxes RS Reconciliation Sheet SC Service Center SCCF Service Center Control File SFDCR Subsequent FRB Day Classified Report SITLP State Income Tax Levy Program SJ Source Journal SOD Statement of Difference SOI State of Innovation SP Submission Processing SPC Submission Processing Center SPS Secure Payment System TAC Taxpayer Assistance Center TAS Treasury Account Symbol TDA Taxpayer Delinquent Account TDCS Tape Data Control Sheet TDO Treasury Disbursing Office TEP Tape Edit Processor TFCS Treasury Financial Communications System TGA Treasury General Accounting TID Trace Identification Number TIPRA Tax Increase Prevention & Reconciliation Act of 2005 TOP Treasury Offset Program TRACS Treasury Receivable Accounting and Control System TS Taxpayer Services URF Unidentified Remittance File USC United States Code VI Territory of U.S. Virgin Islands XSF Excess Collection File

# Related Resources

3.17.63.1.8 (03-06-2019) Related Resources For additional related resources, please refer to IRM 3.17.64.1.8, Related IRMs.

# Forms

3.17.63.2 (03-06-2019) Forms This is a list of forms used throughout this IRM: NUMBER TITLE Form 23C (RACS 006) Summary Record of Assessment/Assessment Certificate SF 215-A or 215-C Deposit Ticket (replaced by OTCnet deposit ticket) SF 224 Statement of Transactions Form 514B Credit Transfer Voucher Form 656 Officer-In-Compromise Application Fee Form 783 Remittance Register Form 784 Recapitulation of Remittances Form 813 Document Register Form 813A Recap of Document Registers Form 843 Claim for Refund & Request for Abatement SF 1081 Voucher and Schedule of Withdrawals & Credits SF 1098 Schedule of Cancelled or Undelivered Checks Form 1120PC U.S. Corporation Income Tax Return SF 1166 Voucher and Schedule of Payments Form 1184 Accomplished Refund Cancellation Schedule Form 1185 Schedule of Unavailable Check Cancellation Credits Form 1331 Notice of Adjustment Form 1331B Notice of Adjustment (not on MF) Form 1963 Collection Register Form 1983 Deposit Fund Record-Property Sales and Deposits Form 2158 Credit Transfer Voucher Form 2162 (RACS 025) Summary of Assessment Certificates Issued Form 2162 (RACS 025A) Summary of Assessment Certificates Issued for Fiscal Year Ending Form 2188 (RACS 024) Voucher & Schedule of Overpayment and Over assessments Form 2221 Schedule of Collections Form 2236 Deposit Fund Record-Miscellaneous Deposit Funds Form 2276 Collateral Deposit/Release Record Form 2284 FTD Bank Deposits (Advice of Credit) Form 2285 Concurrent Determination of Deficiencies Form 2424 Account Adjustment Voucher Form 2433 Notice of Seizure Form 2436 Seized Property Sale Report Form 2515 Record of Offer-in-Compromise Form 3177 Notice of Action for Entry on MF Form 3210 Document Transmittal Form 3244 Payment Posting Voucher Form 3245 Posting Voucher-Refund Cancellation or Repayment Form 3289 Authorization for Release of Magnetic Tape File Form 3460 Transmittal Form Form 3465 Adjustment Request Form 3552 Prompt Assessment Billing Assembly Form 3753 Manual Refund Posting Voucher Form 3809 Miscellaneous Adjustment Voucher Form 3813 Accomplished Refund Cancellation Schedule Form 3997 Reconciliation of General Ledger Accounts Form 4028 SCCF Adjustment Record (Format Code 216) Form 4506 Request for Copy of Tax Return Form 4710-CG Automated Offer-in-Compromise Record Form 4830 IDRS Posting Document Form 4861 NMF Block Summary Form 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands Form 5344 Examination Closing Record Form 5461 Report of Action Under Public Law 93-647 SF 5515 Debit Voucher Form 5526 FTD Adjustment Action Request Form 5804 (FRB) Day Classified Report Balancing Proof Form 5805 Subsequent Day Classified Report Balancing Proof Sheet Form 6008 Fee Deposit for Outer Continental Shelf Oil Form 6009 Quarterly Report of Fees Due on Oil Production Form 6168 General Ledger Reconciliation with MCC RACR Form 8164 Transmittal Replacement Form 8166 Input Reconciliation Sheet Form 8167 Supplemental Input Reconciliation Sheet Form 8485 Assessment Adjustment Case Record Form 8758 Excess Collections File Addition Form 13479 COIC Remittance Tracking Report

# Agency Location Codes (ALC)

3.17.63.3 (04-27-2021) Agency Location Codes (ALC) The Department of the Treasury Agency Location Codes (ALC) assigned to each campus and headquarters for deposit and disbursement activities: CAMPUS Agency Location Code Andover 20090800 Atlanta 20090700 Austin 20091800 Brookhaven 20091900 Cincinnati 20091700 Fresno 20098900 Headquarters 20096500 Kansas City 20090900 Memphis 20094900 Ogden 20092900 Philadelphia 20092800

# Agency Location Code plus 2 (ALC +2)

3.17.63.3.1 (04-27-2021) Agency Location Code plus 2 (ALC +2) The Agency Location Code plus 2 (ALC +2) is the ALC plus a unique two-digit number. This number is assigned by Treasury OTC Support Center. Below is a list of the ALC +2 assignments: OTCnet Naming Convention EndPoint Short Description Organization Name Cincinnati Submission Proc Campus 2009170001 IRS Cin Sub Proc Campus Detroit Comp Ctr IRS Brookhaven 2009170052 IRS/BAMC (Brookhaven Account Management Center) IRS Memphis 2009290053 IRS/MAMC (Memphis Account Management Center) IRS Brookhaven 2009190001 IRS/BAMC (Brookhaven Account Management Center) IRS Philadelphia 2009290001 IRS Philadelphia IRS Campus Sites 2009290002 IRS PSC Insolvency IRS Campus Sites 2009290003 IRS PIRSC (Philadelphia IRS Campus) IRS Campus Sites 2009290004 IRS BIRSC (Brookhaven IRS Campus) IRS Campus Sites 2009290005 IRS MIRSC (Memphis IRS Campus) IRS Campus Sites 2009290006 ANIRSC (Andover IRS Campus) IRS Campus Sites 2009290007 ATLRSC (Atlanta IRS Campus) IRS Campus Sites 2009290008 AUIRSC (Austin IRS Campus) IRS Campus Sites 2009290009 IRS CIRSC (Cincinnati IRS Campus) IRS Campus Sites 2009290010 IRS FRESNO IRS TAC Sites 2009290021 IRS TAC (Taxpayer Assistance Center) Area 1 IRS TAC Sites 2009290022 IRS TAC (Taxpayer Assistance Center) Area 2 IRS TAC Sites 2009290023 IRS TAC (Taxpayer Assistance Center) Area 3 IRS TAC Sites 2009290024 IRS TAC (Taxpayer Assistance Center) Area 4 IRS TAC Sites 2009290025 IRS TAC (Taxpayer Assistance Center) Area 5 IRS Campus Sites 20092900CA IRS Campus Sites IRS TAC Sites 20092900FA IRS TAC (Taxpayer Assistance Center) Sites 20092900RS Internal Revenue IRS Memphis 2009490001 IRS/MAMC (Memphis Account Management Center)

# Treasury Account Symbols (TAS)

3.17.63.4 (01-12-2023) Treasury Account Symbols (TAS) The Treasury Account Symbols (TAS) represent agencies' and bureaus' individual appropriations, receipts, and other fund accounts. Agencies post appropriations or spending authorizations granted by Congress to these accounts. When money is collected under the accountability of the campus director, it must be entered into one of the RRACS receipt accounts. The receipt account records the money sent to Treasury for the current fiscal year. These accounts accumulate data by the TAS and represent the receipts of individual appropriations and fund accounts. As of October 2014, all IRS ALCs became direct reporters in the Central Accounting Reporting System (CARS). As a result, all disbursement, collection and Intragovernmental Payment and Collection (IPAC) transactions are reported directly to CARS from the financial institutions by TAS. IRS only has the capability to send reclassifications to CARS using the CTA (Classification Transaction and Accountability) adjustments. This is a list of TAS used throughout this IRM. TAS Description 200101 Tax Class 1 Withholding 200110 Tax Class 2 individual Income 200111 Tax Class 3 Corporation Income 200152 Tax Class 4 Excise 200153 Tax Class 5 Estate and Gift 200130 Tax Class 7 Tax on Carriers and Their Employees 200121 Tax Class 8 Federal Unemployment Tax 201060.019 Forfeitures of Unclaimed Money and Property 201099.019 Fines, Penalties, and Forfeitures, Not Otherwise Classified 201210 Conscience Fund 202411 EP/EO User Fees 203220.019 General Fund Proprietary Receipts, Not Otherwise Classified, All other 20F3500.19 CARS Receipt Suspense 20F3502.19 CARS Disb. Suspense 20F3820 EFTPS Unclassified/Insolvency 20F3820.09 Kansas - FTD Unclassified 20F3820.17 Cincinnati - FTD Unclassified 20F3820.18 Austin - FTD Unclassified 20F3820.29 Ogden - FTD Unclassified 20F3844 DOJ IPAC Suspense 20F3880.09 Budget Clearing, Refund 20F3885.11 DMF Offsets 20X1059 Disaster Tax Relief 20X0903 Principal Amount Refunded 20X0904 Interest Paid on Principal Amounts Refunded 20X0905 Economic Impact Payment (EIP) - Stimulus 20X1807 Miscellaneous Revenue 20X5080.1 Public Debt 20X5081.1 Presidential Election Campaign Receipts 20X5099 Anti-Drug Special Deposit Funds Receipts/Disbursements 20X5432.1 New Installment Agreement User Fees 20X5432.3 Reinstated Installment Agreement User Fees 20X5432.4 OIC User Fees 20X5432.5 EP/EO User Fee Increase 990 CD User Fees 20X5432.6 Disbursement, Reserved 20X5433 Informant Rewards, Receipts/Disbursements 20X6737 Cover Over Receipts - NMI 20X6738 Cover Over Receipts - VI 20X6740 Cover Over Receipts - Guam 20X6741 Cover Over Receipts - Samoa 20X6877 Photocopy Fees (Fiscal Service does not recognize the symbol 20X5432.2 as photocopy fees so this symbol must not be used.) 20X6879 Deposit Funds 20X8185 Oil Spill (Austin only) 75X6288 Child Support Receipts

# Deposit Discrepancies

3.17.63.5 (03-31-2014) Deposit Discrepancies This section provides the procedures for tracking, processing, depositing, packaging, reporting, reconciling, and handling of all deposit discrepancies for individual payments reported on the deposit ticket (DT). Examples of individual payment types are: Revenue - Collection of taxes, penalties, interest, and payments on accepted Offers In Compromise (OIC). Other revenue receipts include payment of court fines; court costs; forfeitures; penalties incident to or imposed for, violation of applicable laws from the redemption of property acquired by the government and consummated sales of acquired property. Deposit Fund - Collections from OICs, payments for the sale of seized property and offers to bid or initial payments under a deferred payment sale of acquired property. Other payments may also be deposited in this account in accordance with specific instructions. General Fund - Collections of fees for duplication of documents, conscience fund, user fees and for reducing the public debt. Repayments to Refund Appropriations - Collections recovered from erroneous, duplicate, or overpaid refund disbursements; or recoveries of fraudulently endorsed refund checks.

# Trace Identification Number

3.17.63.5.1 (03-06-2019) Trace Identification Number The Trace Identification Number (TID) number is a tracking mechanism that identifies each DT and Debit Voucher (DV) with its corresponding payment and debit. The Integrated Submission and Remittance Processing (ISRP), lockbox and Electronic Federal Tax Payment System (EFTPS) input payment systems automatically assign a TID to each DT/DV. Manual deposits must have a Form 813 (Document Register) and a TID assigned from the Batch Block Tracking System (BBTS). The TID Reconciliation Report reconciles the Custodial Detail Database (CDDB) against the RRACS general ledger accounts.

# Trace Identification Number Format

3.17.63.5.1.1 (04-27-2021) Trace Identification Number Format It is mandatory that each DT/DV has a unique TID. The 14-character TID number represents one DT/DV. The 20-character TID number includes an additional six transaction sequence numbers that identifies each DT/DV transaction uniquely. RRACS assigns System ID 20 and 25. Input payment systems assign the remaining System IDs. The valid system IDs for the functions are: System ID/Function System ID Function 01 EFTPS 02 ISRP Payment Transactions 05 Lockbox Bank Transactions 10 SITLP Levy Payments 12 Receipt and Control Manual Deposits for External Leads 15 Receipt & Control Manual Deposits 20 RRACS Dishonored Check File (DCF) DV 25 Accounting DT/DV 35 Integrated Data Retrieval System (IDRS) Installment Agreement User Fee Sweep 40 Automated Insolvency System (AIS) 45 Automated Offer-in-Compromise (AOIC) 50 Individual Taxpayer Identification Number (ITIN) 55 Field Assistance - Taxpayer Assistance Centers (TAC) The Trace ID number format is: Trace ID Number Format Field Format Definition Site ID nn Campus Filing Location Code, Bank ID, or other Site ID System ID nn See System ID/Function chart Deposit Date YYYYDDD Julian Date Sequence Number nnn For each deposit date, begin with 001 and increment each additional deposit by one. Transaction Sequence Number nnnnnn This field is relevant only for the Payment Transaction Record. For each payment summarized in a DT, beginning with 000001, sequentially increment the Transaction Sequence Number for each transaction. Valid Site IDs for the Campus locations are: Site ID/Campus Locations Site ID Campus Locations 07 Atlanta Submission Processing Campus (ATSPC) 08 Andover Submission Processing Campus (ANSPC) 09 Kansas City Submission Processing Campus (KCSPC) 17 Cincinnati Submission Processing Center (CSPC) 18 Austin Submission Processing Campus (AUSPC) 19 Brookhaven Service Center (BSC) 28 Philadelphia Service Center (PSC) 29 Ogden Submission Processing Center (OSPC) 49 Memphis Service Center (MSC) 89 Fresno Submission Processing Center (FSPC) Valid Site IDs for the Lockbox Bank locations are: Site ID/Lockbox Bank Locations Site ID Lockbox Bank Locations 33 US Bank - Cincinnati (FSPC) 36 JP Morgan Chase - Louisville (KCSPC) 37 JP Morgan Chase Charlotte KCSPC 40 US Bank Cincinnati KCSPC 73 JP Morgan Chase - Charlotte (AUSPC) 85 US Bank Cincinnati OSPC 91 JP Morgan Louisville OSPC BBTS provides a subset of System IDs for requesting a Trace ID number for manual DTs. The subset list is: BBTS Subset ID/Function Subset ID Function 12 Receipt and Control Manual Deposits for External Leads 15 Receipt & Control Manual Deposits 20 RRACS DCF DV 25 Accounting DT/ DV 40 Automated Insolvency System (AIS) 45 Automated Offer-in-Compromise (AOIC) 50 Individual Taxpayer Identification Record (ITIN) 55 Field Assistance - Taxpayer Assistance Centers (TAC)

# Annual Trace Identification Reconciliation Procedures. Note: Effective March 2022, the Annual Trace ID is no longer required.

3.17.63.5.1.2 (07-18-2024) Annual Trace Identification Reconciliation Procedures. Note: Effective March 2022, the Annual Trace ID is no longer required. Background: As of January 2008, all input payment systems automatically assign a TID to each DT/DV. Manual deposits, such as insolvency payments, that require Form 813 (Document Register), are assigned a TID using the BBTS. The CDDB tracks all payments that include a DT/DV and balance the transactions against the DT/DV totals that have been entered in the RACS general ledger. The TID reconciliation is part of the Treasury scorecard. Responsibilities: The RACS unit reconciles the campus DT/DV reconciliation report (J55C01) annually for the month of March to report the balancing of transactions between CDDB and RRACS. The report format must not be altered. All TIDs must remain on this report. This report alerts the service center and NHQ of any imbalances between TIDs and any processing problems within the service center. The RACS unit only reconciles imbalances that are $100,000 or greater. Campus DT/DV Reconciliation Report (J55C01): This report lists all TIDs received on the RRACS DT/DV file for an accounting period and lists CDDB pre-posted information and RRACS information like the RACS report. This report sorts by the month of the preparation date and the absolute value of the RRACS amount. The following list identifies each column on the campus DT/DV reconciliation report (J55C01): Column A (Month) indicates the month of the original transaction. Column B (Treasury Number) indicates the Treasury number. Column C (RRACS TID) indicates the 14-digit TID entered into RRACS. Column D (RRACS Date Presented) indicates the date the journal entry was entered into RRACS. Column E (IR COUNT) indicates the number of times the TID was entered into RRACS for a journal entry. Note: An asterisk or a numerical value greater than one indicates a duplicate TID was entered. The duplicate TID may be found in any month. Column F (DT/DV Amount) indicates the amount of the DT/DV in RRACS. Column G (CDDB Pre-posted) indicates the amount of the DT/DV that was captured in CDDB. Column H (Pre-posted Difference) indicates the difference in dollar amount between Column F and Column G. Column I (Error Type) indicates the TID Error Type, as identified in the legend. Column J is the field in which the manager and or lead indicates [yes or no] if the unit that caused the TID error was contacted (all units must be contacted by the 17th workday). Column K (Comments) is where the analyst or technician provides detailed comments regarding research efforts and resolution in identifying cause of TID error. Comments must be provided for each TID error. Campus Procedures: The campus DT/DV reconciliation report (J55C01) is emailed to the DBA for each individual campus by the 13th workday. The following parties are copied on the email: accounting department manager, department manager, RACS manager, team lead and planning and analysis analyst. The campus receives a reconciliation report that identifies only the transactions that need to be researched. Only out of balance transactions with an amount of $100,000 or greater have to be reconciled. The manager or lead pulls the accounting package and any additional reports to identify the cause of the TID error. The preparer is the accounting technician or analyst at the service center campus that reviews and signs off on the J55C01 reconciliation report. The manager or lead enters the TID error code into Column I using the key below: Trace ID Error Codes ERROR TYPE DESCRIPTION ACCEPTABLE COMMENTS A Typo error in TID input. Input as or Should be xx-xx-xxxx-xxx-xxx, Area Note: Should include the date the typo error in TID was corrected. B Two days of deposit activity was entered into RRACS under one journal. Explain why C Trace ID is in RRACS twice, typo error on one of the DTs/DVs. No comment necessary D Transaction was added/deleted after deposit was submitted at end of day. Added/Deleted, explain why H Foreign check issues with banks (cash conversion issues) Explain why I Suspense transactions (for example, DCF, URF) No comment necessary Note: Must be monitored and updated until closed. J Transactions that did not post to CDDB (for example, NMF, DOJ Restitution, EP/EO, OIC, Photocopy Fees) Explain why L Other error not classified above, including external leads for Cincinnati and Fresno Accounting Only Explain why Note: Cincinnati and Fresno Only - external leads explanation should read: external lead process - Questionable returned refund from bank being sent back to IRS by the financial institution currently being researched by the Integrity and Verification Operation (IVO) - external leads former Accounts Management Taxpayer Assurance Program (AMTAP) group. M Void, Cancelled or D-Applied checks Date xx-xx-xxxx / For Washed, what DT/DV number N Closed Cases (for example, DCF, URF) URF/DCF, Date xx-xx-xxxx P Duplicate payment created by the TAC office Explain why Z Unresolved mismatch still researching (this error code results in a non-green score) Explain why Note: The Trace ID Error Code table shown above is an across-the-board explanation of errors the service centers use to relay errors received when preparing the Trace ID spreadsheet. After the cause of the TID error is identified, the analyst or technician enters the detailed explanation in Column K on the spreadsheet. The manager or lead contacts the unit that caused the TID error and verifies that actions are taken to prevent mismatch from reoccurring. Indicate in Column J only yes or no. Note: If the TID error is on cash processed in the CARE Field Assistance (FA) TACs, refer the issue to the area office analyst designated for remittances for the particular areas: FA Area 1, FA Area 2, FA Area 3, FA Area 4 and FA Area 5 . After completion of the comments, the preparer (the accounting technician or analyst at the service center) signs the spreadsheet and thereafter, an initial review is performed prior to sending through the appropriate chain of command. The accounting department manager performs a final review and signs off on the documents as the certifying officer. The preparer reviews all details listed on the reconciliation report, ensuring that the supporting backup documentation agrees to the explanation, error codes are accurate, detail explanation support findings, signatures are included and that the report has been checked for completeness. The reviewer ensures that all out of balance conditions have the correct error codes which may require a review of the backup documentation; detail explanations exist; and the report has been signed by the preparer. The certifying officer is typically the accounting department manager. She/he ensures that the reconciliation report has been submitted timely to the CFO office, the report has been reviewed and formal documentation by the preparer and reviewer via signatures exist. Original campus DT/DV reconciliation report (J55CO1), with all backup documentation remain in the campus for the required retention time stated in Document 12990, Records Control Schedules. Campus must email the completed spreadsheet, keep a copy of the email for confirmation and either fax or email the supporting documents for EFTPS, Lockbox and ISRP to CFO HQ by the 17th workday of the month of April and email the CFO HQ Analyst mailbox at &CFO:FM:RAO Campus Accounting Dept 1 All or &CFO:FM:RFA:C2:Campus Accounting Dept 2 All. The email confirmation document confirms the time and date that your reconciliation report was sent and received by the CFO HQ analyst. If CFO has not received the completed spreadsheet with supporting documentation, the accounting department manager must be contacted immediately for follow-up. Campuses should retain the TID report/spreadsheet and supporting documentation with the original signatures and dates for 18 months and retire the files at 24 months to the Record Finance Center (RFC). The CFO HQ analyst selects three random sample items and requests the backup documentation for the selected items. The campuses have three workdays to send the backup documentation to the appropriate CFO HQ analyst.

# Monthly Manual Balancing

3.17.63.5.1.3 (05-17-2022) Monthly Manual Balancing The Trace ID Monthly Manual Balancing is the monthly reconciliation between RRACS and CDDB of the "Big 3" EFTPS (system id 01), ISRP (system id 02), and Lockbox (system id 05). Procedures: Every month CFO receives the RRACS/CDDB Trace ID Summary report from CDDB CFO HQ analyst reviews and updates the RRACS/CDDB Trace ID Summary report to include only the following worksheets: TID Man Bal, EFPPS Bal, LB Bal, ISRP Bal, or worksheet(s) with adjustments related to any of the Big 3. CFO HQ analyst also remove any column(s) within the report that are not related to pre-posted transactions. CFO HQ analyst sends an email to each campus with an OOB to request supporting documentation for the OOB within three (3) working days. The RACS unit will email the supporting documentations used to address the OOB between RRACS and CDDB for the Big Three, EFTPS, ISRP and Lockbox.

# Batch Block Tracking System (BBTS) - Online 5081

3.17.63.5.2 (03-06-2019) Batch Block Tracking System (BBTS) - Online 5081 Manual deposits requiring Form 813 (Document Register) are assigned TID numbers using the BBTS. BBTS produces 14-character and 20-character TID numbers for manual deposits. The 14-character TID number is either stamped or handwritten on the DT and the 20-character TID must be stamped on the individual payment. The BBTS assigns the DLN and TID number to payments and generates Form 813. An online 5081 must be submitted to request access to BBTS. Managers and employees input their own 5081. Management designates access to the functions and screens for BBTS users. Each campus BBTS coordinator is responsible for approving the online 5081s. BBTS may designate online 5081 approvals to managers and/or functional coordinators. For the online 5081, the BBTS coordinator must specify the following: System ID - Function 12 - External Bank Leads 15 - Receipts and Control Manual Deposits 20 - RRACS DCF DV 25 - Accounting DT and DV 40 - Automated Insolvency Manual DT 45 - Automated Offer-in-Compromise 50 - Individual Taxpayer Identification Numbers (ITINs) RRACS must use BBTS to assign the TID number to a DT (System ID 25).

# Custodial Detail Database

3.17.63.5.3 (03-06-2019) Custodial Detail Database The Financial Management Information System includes CDDB which tracks all individual payments reported on the DT. The individual payments are balanced against the DT totals. The accounting technician posts the DT in the RRACS general ledger account. Campuses receiving DV directly in the RRACS unit must assign a TID number through BBTS. The RRACS unit forwards the DV to the Dishonored Check File (DCF). The DCF unit enters the DV in the DCF database. The State Income Tax Levy Program (SITLP) program, Taxpayer Delinquent Account (TDA) 55, generates the TID number. The SITLP report reflects the TID number. The accounting section must stamp or write the TID on the DT. Manual deposits requiring Form 813 (Document Register) are assigned TID numbers using BBTS. The BBTS produces a 14-character and 20-character TID number for manual deposits. The 14-character TID number is either stamped or handwritten on the DT and the 20-character TID must be stamped on the individual payment.

# Processing National Security Checks (Kansas City Only)

3.17.63.5.4 (03-06-2019) Processing National Security Checks (Kansas City Only) Checks received from National Security are sealed in an envelope and hand delivered from National Security to the compliance services director with a memorandum and list of checks enclosed in the sealed envelope. The compliance services director contacts a Submission Processing (SP) program and analysis (P&A) analyst to pick up the sealed envelope and the corresponding memorandum. The SP P&A analyst prepares Form 3244 (Payment Posting Voucher) for each check. Each Form 3244 must have the 6400 miscellaneous revenue collection account written on it. The SP P&A analyst hand carries the checks with corresponding Form 3244 to receipt and control for deposit. Receipt and control prepares Form 2221 (Schedule of Collections) and OTCnet deposit ticket, reflecting the DT date, agency location code (ALC), deposit total and TAS 20X3220. The SP P&A analyst hand carries OTCnet deposit ticket and Form 2221 to the accounting section for journalizing. The accounting section is responsible for: Preparing Form 8166 (Input Reconciliation Sheet) for debiting 2320 miscellaneous receipt account and crediting the 6400 miscellaneous revenue collection account. Inputting transactions in RRACS. Stamping the journal number on OTCnet deposit ticket, Form 2221 and Form 3244. The SP P&A analyst is responsible for: Making copies of the checks and journalizing OTCnet deposit ticket and Form 2221. Stamping or handwriting the word copy on the DT. Hand carrying the copies and the original memorandum to the compliance services director. The P&A analyst files the original Form 2221 and Form 3244(s) with copies of the checks in the 6400 account (Miscellaneous Revenue Collection) case file. Note: Forms 2221 and 3244 are forms that contain personal identification information and must be hand carried to each area. The forms must be locked in a secured cabinet.

# Insolvency Payments (Ogden Only)

3.17.63.5.5 (04-27-2021) Insolvency Payments (Ogden Only) The Philadelphia campus support function receives insolvency payments converted by Paper Check Conversion (PCC), using the Electronic Verification and Image Services (ELVIS). Daily, a campus technician scans the checks and electronically transmits them to the Federal Reserve Bank (FRB) for deposit using an Ogden's ALC. Each deposit has a unique doc ID with the following JJJ4625DDDDDDY format where: JJJ are the fields used for inputting the Julian date. 4625 represents the insolvency account. DDDDDD are the fields used for inputting the DT numbers. Y is the field used for inputting the list year. The next business day, a campus technician faxes Form 784 (Recapitulation of Remittances) to Ogden (note the doc ID number), after the technician electronically transmits the insolvency payments. For processing a DT, an Ogden insolvency technician: Daily, accesses ELVIS and retrieves the source documents (DT) associated with the payments input by Philadelphia. Prints two copies of the DT and all checks related to that deposit. For processing each DT, an Ogden accounting technician: Journalizes the DT to RRACS using window 210. Debits insolvency unclassified account 7009 and credits insolvency suspense account 4625. Writes or stamps the journal number on the DT and on the supporting documentation. Places the original DT in the bin for the collection information repository (CIR) technician. For processing a DV, the Ogden accounting technician: Prints two copies of the DV. Retrieves a copy of the dishonored check using CIRA (Central Image Research Archive) feature on ELVIS and queries the unique ID from the DV. Journalizes the DV to RRACS using Windows 220. Debits dishonored checks account 1710 and credits withholding revenue receipts account 2110. Faxes a copy of the DV, detail report and dishonored check to the CIO at the Philadelphia campus. Daily, the Area Office Remittance Register (AORR) generates Form 3244 (Payment Posting Voucher) information using command code PAYMT. The DT total amounts, AORR and checks should agree. The AORR money amounts must equal the DT totals. Since the AORR EOD 1640 contains more than one doc ID, each doc ID money amount must be notated. Philadelphia campus is responsible for: Faxing Form 3210 (Document Transmittal) with all check(s) input using command code PAYMT. The doc ID is listed on both forms for the technician to balance. Debiting Insolvency Suspense account 4625 for the money on the AORR using Windows 498. Crediting the SC suspense for Master File (MF) - Business Master File (BMF) account 4120 and/or the SC suspense for MF - Individual Master File (IMF) account 4220 found on EOD16 run, page 6. The NMF items are transferred to Kansas City. Using the same journal window (498) for reclassification purposes, debit the appropriate tax class and credit the insolvency unclassified 7009 account. The accounting technician: Uses the 498 Recovery Insolvency window for debiting insolvency suspense account 4625 and crediting the SC suspense for MF - BMF account 4120 and/or the IMF account 4220. Reclassifies as needed, using Insolvency Unclassified account 7009 and the appropriate tax class. Transfers all NMF transactions to the Kansas City campus using Form 2158 (Credit Transfer Voucher). Writes or stamps the journal number on the AORR, after posting the journal entry into RRACS. Sends the original AORR to data control and a copy of the AORR to the insolvency technician. Maintains the AORR in the insolvency case file in the accounting section. The accounting technician is responsible for maintaining the suspense account daily by: Using the supporting backup for inputting the DT and verifying check information on the excel insolvency suspense spreadsheet. Inputting the Julian date, DT number and DT date. Listing each check separately, limit of seven, under the deposits column on the excel spreadsheet. Inputting the journal information from the DT. Filing the DT by date in the case file folder. Noting closed on the insolvency suspense spreadsheet after all checks post to AORR. Following up with campus support if any insolvency suspense cases remain open after five days. Each Friday, the RACS DBA generates the insolvency suspense report (RACS 0139) and balances it to the insolvency suspense spreadsheet. Every Monday morning, the RACS DBA emails the insolvency suspense spreadsheet to the campus support team manager. Monthly, the accounting technician completes a reconciliation sheet for the insolvency suspense account 4625. Only open case files are reflected on the reconciliation sheet. Note: The net total for insolvency suspense account 4625 must always be a credit or zero balance. The accounting technician takes the net totals from the monthly reconciliation sheet plus the net totals from the monthly trial balance insolvency suspense account 4625 to determine if the balance nets to zero. If the monthly reconciliation report is out of balance, the accounting technician: Checks the insolvency suspense report (RACS report 0139) for any 210 journals that do not have a case file number or a 498 journal not used to close out a transaction. Checks the insolvency suspense spreadsheet transaction against the RACS report to ensure they match. After balancing the monthly reconciliation sheet, management reviews, approves, initials, and dates the monthly reconciliation sheet. The accounting technician completes Form 3997, Reconciliation of general ledger account report and forwards the report to SP HQ. The reconciliation sheet and the supporting documentation is maintained in a closed file for the accounting period.

# Foreign Bank Account Records Payments (TAS 203220.019) (Ogden Only)

3.17.63.5.6 (01-12-2023) Foreign Bank Account Records Payments (TAS 203220.019) (Ogden Only) Foreign Bank Account Records (FBAR) payments are considered miscellaneous receipts that are not reflected on the taxpayer's account. ECC-MTB: Deposits the payments by Paper Check Conversion (PCC). Scans the checks daily and electronically transmits payments to the FRB for deposit using Ogden's ALC. Prepares a manual refund for taxpayers' overpayments. The accounting technician: Posts the overpayment as a miscellaneous refund (window 501) and debits miscellaneous revenue collection account 6400 and credits approved vouchers payable, principal account 4801. Records payment amount in TAS 203220. Writes or stamps the journal number on the refund document.

# Offer-in-Compromise Payments

3.17.63.5.7 (09-21-2023) Offer-in-Compromise Payments Offer-in-Compromise (OIC) payments received in Brookhaven and Memphis are deposited by PCC using ELVIS. Daily, the Brookhaven and Memphis Perfection/OIC teams fax the PCC Deposit Breakdown Sheet and the Remittance Tracking Report (Form 13479), for the current day's deposit to the Ogden RRACS. The PCC/OIC package, including the batch listings, Form 13479, and the original Form 2515 (Record of Offer-in-Compromise) must be sent by overnight traceable mail to: Internal Revenue Service 1975 N Rulon White Blvd. RRACS Team M/S 6261 Ogden, Utah 84404 Daily, the Ogden RRACS accounting technician must access ELVIS and retrieve all electronic DT/DVs for Brookhaven and Memphis OIC payments. For processing a DT, the Ogden accounting technician: Prints a copy of the DT and downloads the DT report to a file. Balances the PCC/OIC package to the DT. Journalizes the DT to RRACS. Prepares the Credit Transfer Voucher (Form 2158) to transfer the Brookhaven or Memphis credit from account 4620 (unidentified remittances) to Ogden for MF processing. For processing a Debit Voucher (DV), the Ogden accounting technician: Prints a copy of the DV and downloads the DV report to a file. Retrieves a copy of the dishonored check and using the CIRA (Central Image Research Archive) feature on ELVIS, queries the 21-digit unique transaction ID from the DV. Journalizes the DV to RRACS.

# Accounting Packages

3.17.63.5.8 (03-06-2019) Accounting Packages The accounting package consists of several deposit documents for journalizing into RRACS. All accounting packages received in RRACS must be journalized within two business days. Note: Do not wait for the confirmed DT before journalizing. Accounting packages that include losses or shortages must have proper documentation. A DT and the IDRS recap information must be cross-referenced with the journal number for audit trail purposes.

# Integrated Data Retrieval System (IDRS) Accounting Package

3.17.63.5.8.1 (04-27-2021) Integrated Data Retrieval System (IDRS) Accounting Package The Integrated Data Retrieval System (IDRS) accounting package contains the following documents: OTCnet deposit ticket IDRS Remittance Register IDRS Recap (AORR, EOD 16) The accounting technician: Inputs the OTCnet deposit ticket into RRACS. Posts the correct amount in the proper tax class field using window 210. Cross-references the DT and the IDRS Recap with the journal number. Note: Do not wait for the confirmed DT before journalizing.

# Manual Accounting Package

3.17.63.5.8.2 (03-06-2019) Manual Accounting Package The manual accounting package contains the following documents: OTCnet deposit ticket Form 813 (Document Register) - a duplicate for MF and original or third copy for NMF Form 813-A (Recap of Document Registers) Form 3460 (Transmittal Form) NMF Subsequent Payments with duplicate Form 813 The accounting technician: Date stamps the DT/DVs when they are received in the accounting section. Checks the OTCnet deposit ticket for missing amounts. When an amount is missing, the accounting section is authorized to make a pen and ink change to the OTCnet deposit ticket and write the missing amount to tax class 2. Inputs the OTCnet deposit ticket into RRACS. Posts the correct amount in the proper tax class field using window 210. Reclassifies the pen and ink amount in tax class 2 to the correct tax class (the total amount and the date on the DT/DV always remains the same). Cross-references the DTs and the IDRS Recap with the journal number. Note: Do not wait for the confirmed DT before journalizing. EXCEPTION: For weekend processing occurring during peak season, the deposits are made on the next business day. Ensure the DT reflects the current date, banks do not accept a DT with a previous day's date.

# Electronic Fund Transfer Accounting Package

3.17.63.5.8.3 (03-06-2019) Electronic Fund Transfer Accounting Package The Electronic Fund Transfer (EFT) accounting package contains the following documents: SF 215-C (DT) Supporting documentation The accounting technician: Inputs the SF 215-C into RRACS with total amounts and tax class information. Determines the tax class amount by the EFT message on the Treasury Financial Communication System support listing. Cross-references the SF 215-C and supporting documentation with the journal number. Note: Do not wait for the confirmed DT before journalizing.

# Lockbox Accounting Package

3.17.63.5.8.4 (03-06-2019) Lockbox Accounting Package The lockbox electronically transmits files. The file generates the batch journal 180 and the batch journal posts to RRACS. The accounting technician: Verifies the batch journal 180 to the OTCnet deposit ticket. Writes or stamps the batch journal number on the OTCnet deposit ticket and supporting documentation. Corrects errors if needed by putting a line through the incorrect journal number, inserting your initials, dating the document, and writing or stamp the correct 180 batch journal number on the DT. Submits a Knowledge Incident/Problem Service Asset Management (KISAM) ticket to: BU-CFO-RFM-RA-RS & A, for any discrepancies. Journalizes a manual entry for batch journals that fails to post to RRACS and submits a KISAM ticket to: &IT ACIOAD-RRACS-Developers to investigate the cause. RRACS produces the Lockbox Error Report (151) if there is a problem with the lockbox batch journal.

# Integrated Submission and Remittance Processing (ISRP) for the Electronic Check Process (ECP)

3.17.63.5.8.5 (09-21-2023) Integrated Submission and Remittance Processing (ISRP) for the Electronic Check Process (ECP) ISRP paper check processing system now processes checks electronically through the Treasury OTCnet System. Austin, Kansas City, and Ogden Submission Processing Centers began using the ISRP electronic check process in November/December 2020. Receipt and Control operations will send electronic check images and corresponding data through the OTCnet system to the Federal Reserve Bank of Cleveland. The ISRP accounting package contains the following documents: OTCnet deposit ticket IMF and BMF Service Center Control File (SCCF) listings ISRP remittance register ISRP general ledger account number list for each DT ISRP: Transmits a file to RRACS. Generates a batch journal window 170. Posts transaction to RRACS. The accounting technician: Verifies the batch journal 170 to the OTCnet deposit ticket and supporting documentation. If all agree, writes or stamps the batch journal number on the OTCnet deposit ticket and on the supporting documentation. If an error occurs while writing or stamping the 170 batch journal number on the deposit ticket (OTCnet deposit ticket) or supporting documentation, corrects errors by putting a line through the incorrect journal number, inserting his/her initials, dating the document, and writing or stamp the correct 170 batch journal number on the DT. Submits a Knowledge Incident/Problem Service Asset Management (KISAM) ticket to: BU-CFO-RFM-RA-RS & A, for any discrepancies. Journalizes a manual 210 entry for batch journals that fails to post to RRACS and submits a KISAM ticket to: &IT ACIOAD-RRACS-Developers to investigate the cause. RRACS produces the ISRP Error Report (0150) when a problem arises with the ISRP batch journal.

# ISRP Rejected Items

3.17.63.5.8.5.1 (04-27-2021) ISRP Rejected Items If accounting receives a rejected item, then: Manually confirm the original batch deposit ticket. Create a dummy debit voucher with the same Trace ID for the ISRP rejected item. RRACS Journal action: window 221 debit 1720 and credit 2110. Reclass if needed, debit 2110 and credit 21XX. The appropriate accounting function must research the account and if the account is in credit status, input a TC 570 to hold any refunds. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The appropriate accounting function will prepare the Form 2424 to debit the taxpayer. Obtain a DLN and prepare Form 813. RRACS journal action: window 400 debit SCCF and credit 1720. Process the Form 2424 as a walkthrough to prevent an erroneous refund. If there is a separate deposit ticket for the rejected portion, manually journal the second deposit ticket from OTCnet using window 210 and the new Trace ID number. Refer to IRM 3.17.10.2.2.3, Integrated Submission and Remittance Processing for the Electronic Check Process. Note: The dummy debit will not be processed through the DCF file.

# Electronic Federal Payment Posting System (EFPPS) Accounting Package (Ogden Only)

3.17.63.5.8.6 (04-27-2021) Electronic Federal Payment Posting System (EFPPS) Accounting Package (Ogden Only) The EFPPS accounting package contains the following documents: OTCnet deposit ticket Tax Class Summary Report EFPPS Electronic Reject/Offset Report EFPPS transmits a file to RRACS. RRACS generates batch journal windows 110, 111, 112, 113, 114 and posts to RRACS. The accounting technician: Verifies the OTCnet deposit ticket and supporting documentation against the EFPPS batch journals. Writes or stamps the batch journal number on the OTCnet deposit ticket and supporting documentation. Corrects errors by putting a line through the incorrect journal number, inserting his/her initials, dating the document and writing or stamp the correct EFPPS batch journal number on the DT. Submits a Knowledge Incident/Problem Service Asset Management (KISAM) ticket to: BU-CFO-RFM-RA-RS & A, for any discrepancies. Journalizes a manual entry for batch journals that fails to post to RRACS and submits a KISAM ticket to: &IT ACIOAD-RRACS-Developers to investigate the cause. RRACS produces the EFPPS Error Report when a problem arises with the EFPPS batch journal.

# Miscellaneous Accounting Package

3.17.63.5.8.7 (03-06-2019) Miscellaneous Accounting Package The miscellaneous accounting package contains the following documents: OTCnet deposit ticket Form 1963 (Collection Register) Form 656 (Officer-In-Compromise Application Fee) Form 2433, Part 8A (Notice of Seizure) Form 4506 (Request for Copy of Tax Return) Form 3245 (Posting Voucher-Refund Cancellation or Repayment), attached to Form 813 (Document Register) Form 2221 (Schedule of Collections) The accounting technician: Date stamps the DT/DVs when they are received in the accounting section. Checks the OTCnet deposit ticket for missing amounts. For amounts missing, the accounting section authorizes pen and ink changes to the OTCnet deposit ticket and writes the missing amount to tax class 2. Inputs the OTCnet deposit ticket into RRACS. Uses window 210, posts the correct amount in the proper tax class field. Reclassifies the pen and ink amount in tax class 2 to the correct tax class. The total amount and the date on the DT/DV always remain the same. Cross-references the DTs and the IDRS recap with the journal number. Note: Do not wait for the confirmed DT before journalizing.

# Deposit Discrepancies

3.17.63.5.9 (09-21-2023) Deposit Discrepancies For DT errors, the financial institution sends a OTCnet deposit ticket to the campus. Types of deposit discrepancies are: Discrepancies between IRS and the financial institution receiving the deposit Discrepancies a taxpayer identified Discrepancies with cash courier deposits and the financial institution The DT is offset with a SF 5515 (Debit Voucher/DV). If the check is returned by the financial institution as non-negotiable, the campus receives a SF 5515 to debit the taxpayer account and credit 1710 account (Dishonored Check). The DT may be applied to the taxpayer's account or, if the amount is less than one year old, it may be journalized to Unidentified Remittance File (URF). If the credit amount is one year or more and/or the amounts are numbered with Doc code 48 or 58, they are journalized to an excess collection file (XSF). Supporting documentation is required. The accounting technician: Date stamps the DV when it is received in the accounting section. Inputs the SF 5515 into RRACS. Posts the correct amount using window 220. Stamps the journal number on the DV and supporting documentation. Forwards a copy of SF 5515 and supporting documentation to the Dishonored Check Unit. When the Dishonored Check technician fails to resolve the error after 90 days, SP journalizes the SF 5515 and supporting documentation upon receipt of the document. The accounting technician: Journalizes the transaction using window 308 and debits account 7650 (Loss Deposit Discrepancies). Posts the correct amount for debit 7649/7650 and credit 1710/1720/4120/4220/4420/6570/6800 or account 6900 (Adjustments or Corrections). Stamps the journal number on the DV and supporting documentation. Reclassifies the amount from tax class 1 to the correct tax class. For additional information, see IRM 3.0.167, Losses and Shortages.

# Scorecard

3.17.63.5.10 (04-27-2021) Scorecard The CFO uses a monthly quality scorecard to establish controls and checks to: Track timely submission of reports. Verify data accuracy. Verify supporting documentation. The campus reports submitted monthly are rated using the following criteria: Green - Submitted timely to all contacts; all supporting documentation is attached. Yellow - Submitted timely to all contacts; some supporting documentation is missing. Red - Not submitted timely to all contacts; all supporting documentation is missing. Note: A Green rating, for all monthly submissions, is the goal. CFO scorecard rates the following monthly reports: End of month balancing for CARS Supplemental CARS submission Form 3997, reconciliation of subsidiary accounts TID reconciliation report Suspense Account - 20F3885 (DMF Offset) Suspense Account - 20F3500 (Suspense) and 20F3502 (Suspense) Suspense Account 20F3820.29 (Ogden only) Informant Reward Account 20X5433 (Ogden only)

# End of Month Balancing for Treasury Submission

3.17.63.5.10.1 (03-06-2019) End of Month Balancing for Treasury Submission The campuses complete end of month (EOM) balancing and notify CFO HQ by 11:00 a.m. local time on the second business day. CFO HQ reviews the submission for Timeliness using the following criteria: Green - EOM balancing complete and email notification sent to CFO HQ by 11:00 a.m. local time on the second business day. Yellow - EOM balancing complete and email notification sent to CFO HQ from 11:01 a.m. to 1:00 p.m. local time on the second business day. Red - EOM balancing complete and email notification sent to CFO HQ after 1:00 p.m. local time on the second business day. The CFO HQ analyst reviews the submission for Completeness using the following criteria: Green - All RACS transactions reported. Yellow - Partial RACS transactions reported. Red - No RACS transactions reported. The CFO HQ analyst reviews the submission for Accuracy using the following criteria: Green - All RACS transactions accurate. Yellow - Partial RACS transactions accurate. Red - No RACS transactions accurate.

# Treasury Supplemental Submission

3.17.63.5.10.2 (03-06-2019) Treasury Supplemental Submission The campuses submit the supplemental submission to Treasury by the third business day to clear out any remaining out-of-balances between Treasury accounts. The CFO HQ analyst reviews the submission for Timeliness using the following criteria: Green - Submission made by 1:00 p.m. local time on the third business day. Yellow - Submission made from 1:01 p.m. to 3:00 p.m. local time on the third business day. Red - Submission made after 3:00 p.m. local time on the third business day. The CFO HQ analyst reviews the submission for Completeness using the following criteria: Green - All transactions completed. Yellow - Partial transaction completed. Red - No transactions or journals completed. Note: After all supplementals are complete, service centers must check account balances to ensure correct adjustments are made and to verify that the suspense accounts 20F3500 and 20F3502 contain zero balances and accounts 20F3885 meet threshold requirements. Failure to meet suspense account requirements constitutes a Treasury scorecard issue.

# Form 3997, Reconciliation of Subsidiary Accounts Report

3.17.63.5.10.3 (03-06-2019) Form 3997, Reconciliation of Subsidiary Accounts Report The accounting section prepares Form 3997, Reconciliation of Subsidiary Accounts Report and emails it to headquarters (HQ) Submission Processing (SP). The HQ SP reviews the Form 3997 report for Timeliness using the following criteria: Green - Receives the report on or before the 25th of the month. Yellow - Receives the report on the 26th or the 27th of the month. Red - Receives the report on or after the 28th of the month. The HQ SP reviews the Form 3997 report for Completeness and Accuracy using the following criteria: Green - Provides information for all columns. Yellow - Missing information on five or less columns. Red - Missing information on more than five columns. The HQ SP reviews the Form 3997 report for Supporting Documentation using the following criteria: Green - Provided supporting documentation for all aged reconciled and unreconciled items. Yellow - Missing supporting documentation for one aged reconciled and unreconciled item. Red - Missing supporting documentation for more than one aged reconciled and unreconciled item. The HQ SP reviews the Form 3997 report for required Signatures using the following criteria: Green - The report contains the required signatures. Yellow - The report does not contain all required signatures. Red - The report does not contain any of the required signatures. The HQ SP reviews the Form 3997 report for Aged Reconciled Items using the following criteria: Green - No aged reconciled items. Yellow - One or more aged reconciled items reported for the first time. Red - One or more aged reconciled items reported two or more consecutive times. The HQ SP reviews the Form 3997 report for Unreconciled Items using the following criteria: Green - No unreconciled items or an unreconciled items reported for the first time. Yellow - One or more unreconciled items reported for the second or third consecutive time. Red - One or more unreconciled items reported for four or more consecutive times. The HQ SP reviews the Form 3997 report to verify it reconciles to RACS and the MCC Reciprocal Accounting Control Record (RACR) using the following criteria: Green - The report balances to RACS and RACR items. Yellow - The report is not available. Red - The report does not balance to RACS and RACR items. For additional information, see IRM 3.17.64.29, Scorecard, which provides further scorecard requirements.

# Trace Identification Reconciliation Report - Effective March 2022 the Annual Trace ID is no longer scored

3.17.63.5.10.4 (03-06-2019) Trace Identification Reconciliation Report - Effective March 2022 the Annual Trace ID is no longer scored The accounting section prepares the Trace ID (TID) reconciliation report and sends it to CFO HQ . The CFO HQ reviews the TID report for timeliness using the following criteria: Green - Report received on the 20th workday of the month. Yellow - Report received one workday after the 20th workday of the month. Red - Report received two workdays after the 20th workday of the month. The CFO HQ reviews the TID report for completeness using the following criteria: Green - Information is provided for all columns. Yellow - Information is missing on five or less columns. Red - Information is missing on more than five columns. The CFO HQ reviews the TID report to verify all items are reconciled using the following criteria: Green - All columns have detail information. Yellow - Error type Z is listed on five or less items. Red - Error type Z is listed on more than five items. The CFO HQ reviews the TID report to verify the manager was contacted using the following criteria: Green - Managers have been contacted. Red - Managers have not been contacted. The CFO HQ reviews the TID report for required signatures using the following criteria: Green - The required signatures are noted. Yellow - No signatures are noted. Red - The required signatures are not noted.

# CFO Scorecard - Suspense Account 20F3885

3.17.63.5.10.5 (03-06-2019) CFO Scorecard - Suspense Account 20F3885 Each service center monitors the suspense account 20F3885 monthly to ensure the accounts are cleared within the 0-to-60-day status. An outstanding suspense log is used to show any transactions over two weeks old without a closing journal and transactions that have not been cleared within the 60-day period through the IPAC process. A suspense account percentage worksheet is used to calculate the 5% or less of net disbursements in order to maintain a green scorecard. Use the RACS 020 (SF224 Statement of Transactions) report (Net Disbursement column) and the Treasury ALC activity account balance for each service center to complete the worksheet. CFO HQ reviews the suspense account worksheet for timeliness using the following criteria: Suspense account 20F3885 - Timeliness: Green - IPAC log sheet for suspense account 20F3885 is received by 1:00 p.m. local time on the third business day of the following month. Red - IPAC log Sheet for suspense account 20F3885 is received after 1:00 p.m. local time on the third business day of the following month. Suspense Account 20F3885 - IPAC - Aged Items: Green - 30 days or less in suspense. Yellow - 31 to 45 days in suspense. Accounting department manager is contacted. Red - 46 to 60 days in suspense. Campus director is contacted. Note: If over 60 days, a red score is given and the deputy director, Submission Processing, is contacted. Suspense Account 20F3885 - Supporting Documentation: Green - Corrective action log is received to support items over 45 days old on the IPAC log sheet. Red - Corrective action log is not received to support items over 45 days old on the IPAC log sheet. Suspense Account 20F3885 - Efficiency: The service center must use the Suspense Account Percentage Worksheet to include 20F3885.11 Treasury account balance to obtain the percentage of suspense dollars. Green - 5% or less Yellow - 6 - 9% Red - 10% Suspense Account 20F3885 - Signature: Green - All signatures are on the IPAC log sheet and corrective action log sheet. Red - Missing signature(s) on either the IPAC log sheet or the corrective action log sheet.

# CFO Scorecard - Suspense Account 20F3500.19 and 20F3502.19

3.17.63.5.10.6 (04-13-2020) CFO Scorecard - Suspense Account 20F3500.19 and 20F3502.19 Suspense Account 20F3500.19 and 20F3502.19 - Timeliness: Green - Submitted by 1:00 p.m. local time on the third business day of the month. Red - Submitted any time after 1:00 p.m. local time on the third business day of the month. Suspense Account 20F3500.19 and 20F3502.19 - Efficiency: Green - Zero amount within current month. Red - One cent or more within current month. Suspense Account 20F3500.19 and 20F3502.19 - Supporting Documentation: Green - Supporting documentation received. Red - Missing supporting documentation. Suspense Account 20F3500.19 and 20F3502.19 - Signature: Green - Suspense 20F3500.19 and 20F3502.19 spreadsheet is signed by the RACS team manager. Red - Suspense 20F3500.19 and 20F3502.19 spreadsheet is not signed by the RACS team manager.

# CFO Scorecard - Suspense Account 20F3820.29 - Effective May 2023 the Suspense Account 20F3820.29 is no longer scored

3.17.63.5.10.7 (03-06-2019) CFO Scorecard - Suspense Account 20F3820.29 - Effective May 2023 the Suspense Account 20F3820.29 is no longer scored Suspense Account 20F3820.29 - Timeliness: Green - Submitted by 11:00 a.m. local time on the second business day of the month. Red - Submitted any time after 11:00 a.m. local time on the second business day of the month. Suspense Account 20F3820.29 - Efficiency - RRACS 003 Report with Account 7001 and 7009 added together: Green - $75M or less Red - More than $75M Suspense Account 20F3820.29 - Efficiency - RRACS 004 Report with Account 7001 and 7009 added together: Green - $120M or less Red - More than $120M Suspense Account 20F3820.29 - Signature: Green - Suspense account 20F3820.29 spreadsheet is signed by the RACS manager. Red - Suspense account 20F3820.29 spreadsheet is not signed by the RACS manager.

# Informant Reward Account (Ogden Only)

3.17.63.5.10.8 (07-18-2024) Informant Reward Account (Ogden Only) The Ogden SPC generates a CARS account statement for account 20X5433 each month, after all reclassifications have been completed on the third business day, to ensure a positive balance exists in the account. This statement must be signed by a RACS manager and sent to CFO HQ at: &CFO:FM:CFM CA Custodial Systems and Analysis and to the HQ SP analyst for your campus, &CFO:FM:RAO Campus Accounting Dept 1 All or &CFO:FM:RFA:C2:Campus Accounting Dept 2 All . The CFO HQ analyst reviews the Informant Reward Account (20X5433) statement report for timeliness using the following criteria: Green – Informant reward balance is received by 1:00 p.m. local time on the third business day of the following month. Red - Informant reward balance is not received by 1:00 p.m. local time on the third business day of the following month. The CFO HQ analyst reviews the 20X5433 report for effectiveness using the following criteria: Green - CARS balance of Informant Reward Account is a positive or zero amount. Red - CARS balance of Informant Reward Account is a negative amount. The CFO HQ analyst reviews the 20X5433 report for signature using the following criteria: Green - CARS balance of Informant Reward Account statement is signed by the RACS manager. Red - CARS balance of Informant Reward Account statement is not signed by the RACS manager.

# Sale of Securities

3.17.63.5.11 (03-06-2019) Sale of Securities Fiscal Service handles the security liquidation program. Fiscal Service pays IRS electronically when the sale of these securities occurs. The payments are made through a broker (third party contract with Fiscal Service) using FEDWIRE. A special format was designed to identify these specific payments to the RACS technicians. Contact names are included in the message format to identify the case holder and expedite the processing of the funds. Payments received for this program are considered deposit fund receipts. The ALC determines which campus maintains case files. It also provides the location for final payment transmission. The field office, special procedure, closely monitors these payments and case files. After receiving payment, the technician matches case file information with payments received. The technician makes a notation in Collections Information Repository (CIR), under the screen entitled FEDWIRE payments. Fiscal Service is responsible for notifying the field office after sending payment via FEDWIRE. The accounting technician checks the CIR and FEDWIRE payments weekly for payment transmissions.

# Over the Counter Network (OTCnet)

3.17.63.5.12 (09-21-2023) Over the Counter Network (OTCnet) Over the Counter Network (OTCnet) is a Treasury secure web-based application that: Automates the deposit reporting process. Provides the ability to track deposits from the point of entry to final posting. Provides the ability to confirm DTs electronically. Local management determines who may have access to OTCnet to perform assigned duties. To obtain user access to OTCnet, users must complete training for your assigned role(s), then submit the training certificate(s) of completion and Form 15081, Over the Counter Deposit Reporting Network (OTCnet) User Authorization, to the manager for approval. Training Requirement - Completion of OTCnet user online training for critical tasks is required for each new user before approval to OTCnet is granted. The required training is identified by an icon on the training module for your job task(s). To begin training, access the Treasury website and click on Training. The Fiscal Service OTCnet website is: https://www.fiscal.treasury.gov/otcnet/training.html . After completion of the training, print the training certificate of completion in pdf. Form 15081 Requirement - Download and complete Form 15081, Over the Counter Deposit Reporting Network (OTCnet) User Authorization, and include your name, SEID, your organization level(s), and the roles you will perform. The completed Form 15081 must be approved and digitally signed by your manager. Forward the signed Form 15081 and certificate of training completion to your servicing OTCnet Local Security Administrator (LSA). Accept Rules of Behavior - After OTCnet permission is assigned, three emails are sent to the user. The LSA will provide a login user ID. Separate emails will be issued for the password and OTCnet access permission. After receiving the user ID and password, the user logs on to the Treasury user profile to change the temporary password and provide answers to the secondary authentication questions. At the initial sign on, OTCnet system prompts the user to read and accept the rules of behavior. After accepting the rules of behavior, you can continue with OTCnet system use.

# Manual Confirmed Deposits Processing Procedures

3.17.63.5.13 (03-06-2019) Manual Confirmed Deposits Processing Procedures Financial institutions are not responsible for confirming deposits made using OTCnet. The technician is responsible for manually posting confirmation to RRACS, using the 211 window within two business days if CIR fails to post the confirmation journal. The technician must confirm the DT on the same business day during the last week of the month. The Treasury identification number and the amount must match the DT number and the DT file. If the Treasury identification number was posted incorrectly to RRACS, the DBA must correct it. The technician is responsible for contacting the financial institution to initiate a deposit trace, if the OTCnet deposit ticket confirmed copy is not received within two weeks of the DT date. The technician makes a second contact no later than five workdays after the initial contact if confirmation is not received. Note: Foreign remittance deposits normally take five workdays for confirmation.

# Automated Deposit Records Confirmation

3.17.63.5.14 (03-06-2019) Automated Deposit Records Confirmation IRS accesses deposit information through the Collections Information Repository (CIR) to: Verify deposits, FEDWIRE transfers and DT/DV adjustments. Resolve Report 1137, CIR Error Report, open items. Research financial institution discrepancies. Reconcile Statement of Difference. Access Electronic File Transfer deposits. CIR is available Monday through Friday, from 6:00 a.m. until 8:00 p.m. EST. CIR retains deposit information for one year and retains FEDWIRE information for the current and the prior month. Daily, the accounting technician is responsible for downloading and printing deposit record data DT/DV through CIR and RRACS. Daily, CIR uses the deposit record data to generate the following reports: Report 1134, Matched CIR Records Report 1135, CIR Recirculating Records Report 1136, Unmatched RACS CIR Records Report 1137, CIR Error Report Note: The accounting technician is responsible for printing these reports daily. Report 1134 lists matched records reported by the financial institution and campus. The confirmation journal number is on the report. The accounting technician stamps the journal number on the confirmed DT copy. Further research is necessary. Report 1135 lists DTs and DVs reported by the financial institution to Fiscal Service. The Treasury number with an asterisk next to it is an indication the document posted to RRACS on the report date. Report 1136 lists DTs and DVs journalized by the campus. The Treasury number with an asterisk next to it is an indication the document posted to RRACS on the report date. The DBA must obtain management's approval before inputting a modification (902 window) to correct incorrect DT/DV journals. Report 1137, CIR Error Report identifies the following error codes: Error Code A -100% duplicate deposit Error Code B - deposit confirmed date is missing Error Code C - prep date cannot be later than the confirmed date Error Code D - invalid form code Report 1137 listing DTs must be confirmed manually. They do not appear on Report 1135, CIR recirculating records. Daily, the accounting technician must research and resolve errors on Report 1137. Note: Errors appearing on Report 1137 do not appear on the next day's error report. Weekly, the technician researches discrepancies or unconfirmed deposits not resolved within five business days of the report date. The reports are as follows: Report 1135, CIR Recirculating Records Report 1136, Unmatched RACS CIR Records Report 1137, CIR Error Report Note: Adjustment DT/DV has the original deposit prepared date and appears on the reports as an aged date. The accounting technician uses the RRACS received date for adjusting any DT/DV to determine the first contact date for research and follow-up. The date of first contact must occur within nine calendar days, including foreign currency deposits. If there is a Treasury number with an asterisk next to it, it is an indication the document posted to RACS on the report date. Further research is necessary. For any unresolved DT/DV, after the initial contact, the technician makes a second contact and notifies the RACS manager. A comprehensive history sheet must be completed for this contact with the following information: Action(s) taken Date of action Name of contact Descriptive information for action taken For any DT/DV that is unresolved for more than five business days after the second contact, the technician makes a third contact to the RACS manager for possible escalation to the accounting operation manager while continuing to make efforts to resolve the issues. Weekly, the manager and/or designee must review, initial and date the CIR reports to ensure prompt discrepancy resolution. Daily, during the final week of monthly processing, the technician researches discrepancies and/or unconfirmed deposits not appearing on the CIR reports.

# Tax Class Classification

3.17.63.5.15 (03-06-2019) Tax Class Classification Revenue collected during a current fiscal year is controlled and reported on a DT/DV by the TAS tax class. For IRS reporting, the fiscal year runs from October 1 through September 30. The DT or related support listings show the classification when the deposit is submitted initially to a financial institution. DVs returned from the financial institution for invalid or dishonored remittances are classified initially as tax class 1 (withholding tax) and subsequently reclassified after determining the proper tax classification.

# Tax Class Reclassification

3.17.63.5.15.1 (03-06-2019) Tax Class Reclassification When misclassification errors are identified, the tax class must be reclassified in RRACS as soon as possible. Examples of misclassification are documents input with the wrong tax class or typographical errors on DTs. For reclassification, the accounting technician is responsible for: Transferring a credit between IMF, BMF and/or NMF accounts by offsetting debits between modules. Posting a reclassification journal for adjustments to RRACS. All funds reclassified in RRACS must be in the current fiscal year. Reclassifying child support payments for improper classification. At month end, the technician uses the amounts on Form 5461, Report of Action under PL 93-647. Photocopying fees deposited and credited to account 2340 (Photocopy Fee). The financial institution sends the RACS unit the SF 5515 (Debit Voucher) and a copy of the taxpayer's dishonored check. The technician reverses the credit in account 2340 and debits the 1710 account. The 1710 account is a receivable account used to record and control dishonored checks or money orders, previously recorded as collections for the IRS.

# Tax Class Reclassification of Non-Revenue Receipts

3.17.63.5.15.2 (03-31-2014) Tax Class Reclassification of Non-Revenue Receipts Erroneous refund and deposit repayments are reclassified to a tax class related to TAS. Prior year revenue receipts are not reclassified.

# Fund Adjustments Reclassifications

3.17.63.5.15.3 (03-06-2019) Fund Adjustments Reclassifications Transferring receipts between funds or within the same fund, requires reclassification. The following transactions must be reclassified: Revenue receipts transferred from one tax class to another (source documents are Form 2424 (Account Adjustment Voucher), Form 813 (Document Register) and IDRS recap, Page 4). DTs with incorrect credit classifications (source documents are OTCnet deposit ticket, Form 813 and IDRS recap, Page 3). Dishonored check file (DCF) applications (source documents are DCF03, DCF05 and EOD16, Page 6). Renumbered rejects and nullified unpostables transferred from one tax class to another. Refund repayments deposited as revenue receipts. Child support payments. Service Center Control File (SCCF) adjustments involving a tax class change (source documents are Form 4028; SCCF-11-41, Adjustment Control Record List Items with Control Record Source Code J; and SCCF-11-47, Control Record Renumber Reclassification Summary). Reclassifications of corrected unpostables generated by ECC-MT (source document is the Control Data Run 02 Project 160). Budget clearing accounts, refund repayments or revenue receipts adjustments. Anti-drug special funds. The technician journalizes entries using source documents from a prior window or using Form 8166 (Input Reconciliation Sheet). When entries are journal inputs from another window, the prior window journal number is used as the doc ID number for the current window. If the journal number not used as the doc ID number, the technician inputs the journal number in the message and in so doing, establishes an audit trail. The message column summarizes the adjustments made to fund receipt accounts. The technician inserts the original journal number as the doc ID number when the reclassification journal corrects a prior journal entry. Before posting journal entries, the technician inputs detail information (reason) for the reclassification in the message column. The DT classification report summarizes all adjustments to a tax class related to TAS. The accounting technician transcribes or stamps the reclassification journal number on the supporting documentation.

# Civil Judgment Collections (Kansas City Only)

3.17.63.5.16 (03-06-2019) Civil Judgment Collections (Kansas City Only) Report 1136 (Unmatched RACS CIR Records) lists DTs and DVs journalized by the campus but not reported by the depository. The Department of Justice (DOJ) receives civil judgement payments and uses the Intragovernmental Payment and Collection (IPAC) system to transfer these payments to Kansas City (ALC 20090900) and create documentation of the transfer. For additional information, see IRM 3.17.243, Miscellaneous Accounting. An excel worksheet and other documents provide the debtor's name, SSN, interest computation date, cause of the action, collection office claim number, dollar amount and collection office referral number, included on the IPAC document. The accounting technician is responsible for: Reconciling the supporting documentation totals with the IPAC. Reviewing the support listing for payment identification. Contacting the DOJ collection officer when payment information is incorrect or disagrees with the IPAC. Inputting the IPAC into RRACS using TAS 20F3844 and requesting an IPAC to transfer the incorrect information back to DOJ.

# Wire Transfers/FEDWIRE

3.17.63.5.17 (03-06-2019) Wire Transfers/FEDWIRE Wire transfer systems use computer networks to link to financial institutions. Only approved applications using wire transfers may be accepted. When the daily support listing for FEDWIRE contains unexpected payments, the technician contacts the analyst responsible for handling wire transfers for payment reversal. Note: Electronic Fund Transfer (EFT) payments are wire transfers. EFT may be in the title of a computer-generated report. Source documents and payment records supporting the wire transfer/FEDWIRE include: The support listing containing messages providing transaction details. SF 215-C (DT) containing total wire transfer transaction(s) for the day. The DT must equal the daily total on the bottom of the support listing and the DT number must be printed on the support listing. After receiving the DT, the technician confirms receipt by providing the date in box 2 for reporting purposes. The SF 5515 (Debit Voucher) for reversing or correcting wire transfer/FEDWIRE transactions. DVs may be issued for dishonored checks for insufficient funds to support previously agreed-to automatic EFT transactions or to correct erroneous deposits.

# Direct Debit Installment Agreement

3.17.63.5.18 (03-06-2019) Direct Debit Installment Agreement A Direct Debit Installment Agreement (DDIA) is a method of collecting payments. A taxpayer arranges with collection personnel to repay tax liabilities in installments. The taxpayer signs an agreement authorizing IRS to withdraw monthly installment payments from his/her bank account electronically. The financial institution prepares a manual OTCnet deposit ticket and records it in the Collection Information Repository (CIR) on the payment due date. The financial institution creates and transmits to IRS a tape of all transactions which fail to process properly. These items are supported by debit vouchers which are passed through the Pittsburgh branch of the Cleveland Federal Reserve Bank. The campus is responsible for: Monitoring the progress of all transactions including EFT 12 (debit) and EFT 18 (credit) identify transactions associated with DDIA. DTs must correspond with each EFT 12 summary. Likewise, a DV for each EFT 18 summary is required. All EFT 12 and EFT 18 transactions must be included in EFT 16 and EOD 16 reports on the appropriate dates. The journal contains the EFT 12, the EFT 18 and the DT/DV. Maintaining a log sheet to ensure all EFT 12 and EFT 18 processing is completed. Log formats may be established by individual campuses. Missing entries and mis-matched dollar amounts help identify problems quickly. Reconciling and balancing the DT with the EFT 12 summary daily. Journalizing entries through the Deposit Control menu. Reconciling and balancing the debit vouchers with the date in box 2, EFT 18 summary daily and journalizing the entries. Preparing Form 2424 (Account Adjustment Voucher) and journalizing transactions by debiting the proper SCCF account and crediting account 1720 (Dishonored Checks, Adjustments) for debit vouchers not received when the EOD 16 is ready for journalizing and reclassifying the tax class when the EOC identifies the payment as other than tax class 1. Reconciling daily and balancing EFT 12 and EFT 18 with EFT 16 and EOD 16 and contacting the financial institution or the NHQ transfer analyst to initiate a voucher trace when a DV is not received within 10 business days of receiving the deposit. Debit vouchers are processed through the Pittsburgh FRB if a DV is not received within 10 workdays of the making of the deposit. Initiating research with IT to locate missing runs and/or reports (failure to ensure processing of all runs or receipt of all DT/DVs results in an improper posting to the MF, or in erroneous entries in RRACS). The financial institution statements should be retained for three years from the date of the statement. Coordinating with Collection and IT to ensure payments and tapes are generated and sent to the financial institution.

# State Income Tax Levy Program (SITLP)

3.17.63.5.19 (07-18-2024) State Income Tax Levy Program (SITLP) The SITLP coordinator in each Taxpayer Services (TS) campus has overall responsibility for the coordination between the state and the campus. Procedures are sent to each SITLP coordinator and NHQ Collection. A list of the SITLP coordinators is available on the Servicewide Electronic Research Program (SERP) website at: http://serp.enterprise.irs.gov/databases/who-where.dr/sitlp-coordinators.html. States join SITLP and become operational after a memorandum of understanding (MOU) is signed and successful test files are processed. The participating states are: STATE STATE Alabama Michigan *Alaska Minnesota Arizona Missouri Arkansas Nebraska California New Jersey Colorado New Mexico Connecticut **New York Delaware **North Carolina District of Columbia Ohio Georgia Oklahoma Idaho Oregon Illinois Pennsylvania Indiana Rhode Island Iowa South Carolina Kentucky Utah Louisiana Vermont Maine Virginia Maryland West Virginia **Massachusetts Wisconsin Note: *Alaska participates in the Alaska Permanent Fund Dividend Levy Program (AKPFD). This is a similar matching program, but the levy attaches to the state's permanent fund and dividend rather than a state income tax refund. AKPFD levy files are converted into a State Income Tax Levy Program (SITLP) format for processing through TDA 55/56 in Fresno. Note: **These states are participating in SITLP; however, they do not use EFTPS to send in their SITLP levy payments. Note: As of June 2014, all current non-EFTPS state agencies converted to EFTPS for their SITLP payments.

# Federal Agency Tax Payment System (Ogden Only)

3.17.63.5.20 (04-27-2021) Federal Agency Tax Payment System (Ogden Only) The FEDTAX system provided an electronic payment method for federal agencies of the United States to transmit Federal Tax Deposits (FTD) and to file required employment tax forms. At the end of calendar year 2009, federal agency users were transitioned to using EFTPS for Federal Agencies at https://www.eftps.gov/eftps which is operated by Bank of America. Federal agency tax payments will be processed through the Collections Information Repository (CIR). EFTPS for Federal Agencies records payments and DV/DTs at the Ogden campus and require no separate accounting.

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

3.17.63.5.21 (03-06-2019) Electronic Federal Tax Payment System (EFTPS) (Ogden Only) The EFTPS provides a daily automated journal file for posting transactions to RRACS. The accounting technician contacts the Submission Processing RACS Headquarters unit and the CFO RACS (OS:CFO:FM:A:S) office to receive further instructions for journals that did not post to RRACS. If the EFTPS batch journal does not post to RRACS, the accounting technician must prepare a manual journal. EFTPS creates four activities requiring RRACS input to the general ledger: DT journal DV journal Deposit reclassification journal Tape Edit Processor (TEP) journal The following programs transmit through EFTPS: Wire transfer/FEDWIRE State Income Tax Levy Program (SITLP)

# Electronic Federal Tax Payment System (EFTPS) Deposit Ticket Journal (Ogden Only)

3.17.63.5.21.1 (03-06-2019) Electronic Federal Tax Payment System (EFTPS) Deposit Ticket Journal (Ogden Only) The financial agent provides the classification for each DT sent by EFTPS to RRACS. DTs are sorted by settlement date in EFTPS. The analyst uses the summary report to verify all DTs have been received and journalized. The automated batch journal number begins with the number 110. If a manual journal is required, the technician prepares a 210 journal entry from a printed copy of the EFTPS DT to support each journal entry. The DT lists all of the batch numbers sent by EFTPS. Through automated or manual posting, the technician enters the following actions in the journal: Debits the appropriate account 2100 tax class accounts or tax class 9, revenue suspense. Credits one or more of the EFTPS suspense accounts. The EFTPS suspense accounts are: Account Number Account Name 4125 EFTPS Suspense for Master File - BMF 4225 EFTPS Suspense for Master File - IMF 4425 EFTPS Suspense for NMF 4765 EFTPS Miscellaneous Suspense The DT does not identify user fees and non-revenue items. Non-revenue deposit items are initially classified into account 4765 (EFTPS Miscellaneous Suspense, Ogden Only), but later reclassified. Federal Payment Levy Program (FPLP) DTs received through IPAC, rather than CIR, are journalized to different accounts: After the money is received through IPAC, prepare a manual journal to debit account 2910 (IPAC Receipts) and credit account 4765 (EFTPS Miscellaneous Suspense, Ogden Only). The EFTPS journal 114 debits account 4765 (EFTPS Miscellaneous Suspense, Ogden Only) and credits account 2910 (IPAC Receipts) and debits the account 21XX tax classes and credits the appropriate EFTPS suspense accounts. RRACS is programmed to recognize the FPLP DT journal record by the record code 5. Normal EFTPS DTs contain record code 1.

# Electronic Federal Tax Payment System (EFTPS) Debit Voucher Journal (Ogden Only)

3.17.63.5.21.2 (03-06-2019) Electronic Federal Tax Payment System (EFTPS) Debit Voucher Journal (Ogden Only) The financial institution provides tax classification information for each EFTPS DV. The analyst uses the DT/DV summary report to verify that all DVs have been received and journalized. The analyst uses the printed DV as the source document for the journal. The automated batch journal number begins with number 111. If a manual journal is required, prepare journal 221 to debit the appropriate suspense account and credit the account 21XX tax class. For Federal Levy Program (FPLP) debit vouchers, a manual journal from IPAC debits account 4765 (EFTPS Miscellaneous Suspense, Ogden Only) and credits account 2910 (IPAC Receipts). The EFTPS 114 journal debits account 2910 (IPAC Receipts) and credits account 4765 (EFTPS Miscellaneous Suspense, Ogden Only) and debits the appropriate EFTPS suspense accounts and credits the account 21XX tax classes. Record code 6 identifies the EFTPS journal record.

# Electronic Federal Tax Payment System (EFTPS) Deposit Reclassification Journal (Ogden Only)

3.17.63.5.21.3 (03-06-2019) Electronic Federal Tax Payment System (EFTPS) Deposit Reclassification Journal (Ogden Only) The EFTPS reclassification summary report is the source document for the automated batch reclassification journal number beginning with number 112. Included on the EFTPS reclassification summary report are debit or credit transactions reclassified by the EFTPS system including the following transactions: A payment or debit transaction misclassified by the financial agent. A record changed to a different tax class or MF by error correction. A record changed to a different tax class or MF for auto correction during loading and validating. Batches rejected during EFTPS loading and validating are reclassified to tax class 9 "Miscellaneous Receipts", MF 7, until a corrected batch is resubmitted. The EFTPS reclassification summary report with rejected batches from BMF is reviewed when the reclassification program is unable to determine the original MF. Special fund payments may assign tax type codes that EFTPS is unable to classify. When this occurs, EFTPS assigns a pseudo tax class to classify these special fund payments to tax class 9 "Miscellaneous Receipts". The table below describes the special fund payments by tax type and class: Tax Type Pseudo Tax Class Description 68770 P Photocopy Fees 01210 C Conscience Fund 54321 O Installment Fee New 54323 R Installment Fee REI 54324 E OIC User Fee Other reclassifications must be completed with a manual journal when the transactions are deleted from the EFTPS suspense file. The EFTPS reclassification summary report is divided into two parts: Part 1 is the tax class reclassification containing the net change in tax classes, identified by a comparison between the tax type codes and the DT and by changes in tax types made by error correction or auto correction. Part 2 is the MF reclassification based on a comparison between the tax type codes and the MF in the batch header, including MF changes created by auto correction and error correction. When creating a manual reclassification journal, the technician uses the net change column. The EFTPS reclassification list includes: Detailed information of the transactions that are reclassified Pseudo tax codes

# Electronic Federal Tax Payment System (EFTPS) Tape Edit Processor (TEP) Journal (Ogden Only)

3.17.63.5.21.4 (03-06-2019) Electronic Federal Tax Payment System (EFTPS) Tape Edit Processor (TEP) Journal (Ogden Only) A Tape Edit Processor (TEP) journal record is prepared for each MF sent to ECC. The automated batch journal number begins with number 113. If a manual journal is required, use the EFTPS daily transaction release summary report to prepare journal 417 for BMF and 418 for IMF. For the normal credit balance, debit the ECC suspense account and credit the EFTPS suspense account using the following: For BMF transactions, the technician debits account 4110 (ECC Suspense for MF - BMF) and credits account 4125 (EFTPS/FPLP Suspense for MF - BMF, Ogden Only). For IMF transactions, the technician debits account 4210 (ECC Suspense for MF - IMF/CADE) and credits account 4225 (EFTPS/FPLP Suspense for MF - IMF, Ogden Only). If the EFTPS daily transaction release summary report has a debit balance, use the following: For BMF transactions, the technician debits account 4125 and credits account 4110. For IMF transaction, the technician debits account 4225 and credits account 4210.

# Deposit Funds

3.17.63.5.22 (03-06-2019) Deposit Funds The deposit fund is a fund account and not an appropriation account. For erroneous refunds from the deposit funds, the technician is responsible for: Repaying the deposit fund from the refund appropriation account 20X0903. Establishing the receivable for the erroneous refund. Repayment is required because deposit fund monies are in trust for the U.S. government.

# Offer-in-Compromise (OIC)

3.17.63.5.23 (03-06-2019) Offer-in-Compromise (OIC) Offer-in-Compromise (OIC) remittances with Form 656 (Officer-In-Compromise Application Fee) are deposited in a financial institution. A copy of Form 656 is sent to the Cincinnati Service Center (CSC). Remittances received with Form 656 are not applied to the taxpayer's liability. The technician furnishes the proper documents for input to RRACS. The documents include research, follow-up, IDRS records and the annual report of amounts recouped from collateral agreements. RACS receives Form 4710-CG (Automated Offer-in-Compromise Record), Form 2515 (Record of Offer-in-Compromise), Form 3753 (Manual Refund Posting Voucher), or Form 2424 (Account Adjustment Voucher) for processing and input into RRACS. Accounting prepares the appropriate documents for applying OIC deposits to NMF accounts and notes the action on the related NMF accounts. At the accounting period month end, the technician forwards a copy of the OIC inventory detail report to the CSC OIC unit for reconciling the deposit record with the general ledger account. The CSC OIC and accounting units coordinate to resolve differences.

# Rejected or Withdrawn Offers

3.17.63.5.23.1 (03-31-2014) Rejected or Withdrawn Offers When the IRS rejects an offer or the taxpayer withdraws an offer, CSC notifies the technician to refund or apply the deposit to the taxpayer's liability. Source documents must accompany the rejected or withdrawn offer. The following chart identifies the source documents to forward to accounting: If Then The deposit is refunded to taxpayer. CSC prepares and provides Form 3753 and AOIC deposit refund report The deposit is applied to the taxpayer's liability. CSC sends the Form 2424 with copies of the Form 3040, Authorization to Apply Offer-in-Compromise Deposit to Liability, or the taxpayer's written authorization. Requests for refunds must be processed expeditiously. CSC forwards the refund requests to the accounting refund scheduler who: Prepares a manual refund payment for the refund amount. Routes the Secure Payment System refund schedule to the certifying officer for certification and processing. Deposits applied to the taxpayer's liability must be reclassified to adjust the amount between the deposit fund and revenue receipts. When NMF accounts are involved, number the Form 2424 (Account Adjustment Voucher) using tax class 6, doc code 76 and the date of the deposit remittance. The first digit of the block number indicates the true tax class. For additional information, see IRM 3.17.46, Automated Non-Master File Accounting.

# Interest Accruals

3.17.63.5.23.2 (03-06-2019) Interest Accruals The IRS assesses interest on an outstanding tax liability for an accepted Offer-in-Compromise and for an approved Form 3040 (Authorization to Apply Offer-in-Compromise Deposit to Liability). Interest accrual ceases when a deposit is applied to satisfy a tax liability. Interest is not payable on deposit fund money refunded to the taxpayer.

# Accepted Cash Offers

3.17.63.5.23.3 (03-06-2019) Accepted Cash Offers The OIC is accepted when the field office or the CSC OIC unit determines the amount offered reasonably reflects the IRS's collection potential. For cash offers, the amount held in account 4710 (Offers-in-Compromise, Cincinnati Only) is usually the amount offered by the taxpayer. CSC prepares and forwards Form 2424 (Account Adjustment Voucher), with the deposit received date noted to the technician, for transferring the OIC deposits to revenue receipts. The technician processes the credit copy of Form 2424 (Account Adjustment Voucher). The debit copy is maintained in the accounting OIC file and is used for balancing the deposit fund at month end. The technician prepares Form 3177 (Notice of Action for Entry on MF) for blocking, numbering, and processing. Accounting receives Form 2424 from the OIC clerk and: Blocks and numbers Form 2424 using blocking series. For additional information see IRM 3.17.243, Miscellaneous Accounting. Prepares Form 813 (Document Register) for each block on Form 2424. Sends Form 2424 with all blocks completed to RACS. The RRACS technician is responsible for: Inputting Form 2424 (Account Adjustment Voucher) data into RRACS, noting the journal number on Form 813 (Document Register). Sending to Data Conversion, blocks of Form 2424 with Form 813, Part 1. Sending Form 2424, Part 2 for SCCF processing with a copy of the acceptance letter and Form 813. Sorting the acceptance letters with Form 2424 in each block by NMF account status. Preparing NMF block summary on back of Form 813, Part 2. Reclassifying and notating the journal number on supporting documents. Sending Form 813, Part 2, with NMF block summary data to transcription for NMF SCCF clearance. Placing the closed Form 2424 or Form 4710 (Offers-in-Compromise, Cincinnati Only) in the current month hold file until balancing at month end. The technician maintains the OIC file and places the closed Form 2424 or Form 4710 in alphabetical order in the closed file after balancing at month end.

# Accepted Installment (Deferred) Offers

3.17.63.5.23.4 (03-06-2019) Accepted Installment (Deferred) Offers The OIC deposit held in account 4710 (Offer-in-Compromise, Cincinnati Only) is only a portion of the amount offered by the taxpayer. The processing of installment offers is similar to cash offers. Compliance Services Collections Operations (CSCO) prepares, and forwards Form 2424 (Account Adjustment Voucher) and the offer clerk prepares Form 813 (Document Register). NMF installment offers are maintained separately on the IDRS. The technician is responsible for: Requesting to transfer the offer accounts from the current control status to the installment control status after receiving duplicate copies of Form 656 (Offer-In-Compromise Application Fee), a copy of the offer acceptance letter and Form 2424. Preparing Form 3809 for writing off the amount compromised. Numbering the Form 2424 using tax class 6 and doc code 76 to transfer the deposit credit from the deposit fund to revenue receipts. Number the Form 2424 using tax class 6 and doc code 76 to transfer the deposit credit from the deposit fund to revenue receipts. Inputting the installment offer into RRACS through the accounting application and the deposit control main menus and reclassifying, as appropriate. Noting the journal number on Form 2515 (Record of Offer-in-Compromise) or Form 4710-CG (Automated Offer-in-Compromise Record). Filing in the closed-case file. Note: For NMF accounts, the technician is responsible for: Using the applicable transaction code. Showing the applicable installment status code. Attaching a copy of the accepted letter. Numbering Form 3809 (Miscellaneous Adjustment Voucher). Preparing Form 813 (Document Register). Inputting NMF SCCF in a normal manner.

# Inter-Site Transfer of the OIC Case File

3.17.63.5.23.5 (03-06-2019) Inter-Site Transfer of the OIC Case File When a taxpayer moves to an address that is under the jurisdiction of another campus, while completing the terms of an installment offer and/or collateral agreement, the OIC is transferred if a written request is received by the taxpayer. The OIC uses unique numbers to control and identify each offer. If an offer is transferred or removed from one AOIC Pyramid database, it cannot be re-established on another campus's Pyramid database. Therefore, only under special circumstances an offer be transferred. The OIC unit in CSCO prepares and forwards Form 2158 (Credit Transfer Voucher) showing TAS 20X6879, taxpayer identification information and the address of the receiving campus. Follow the steps below when transferring: Photocopy Form 2515 (Record of Offer-in-Compromise) or Form 4710-CG (Automated Offer-in-Compromise Record). Note on the copy the transfer date, the new taxpayer address, and the location of the campus where the case is being transferred. Send the original Form 2515 or Form 4710-CG and the complete offer case file to the new campus via Form 2158. Transfer NMF accounts via Form 514-B (Credit Transfer Voucher). The technician sends a copy with the offer case file.

# Seized Property (Ogden Only)

3.17.63.5.24 (03-06-2019) Seized Property (Ogden Only) The Collection field offices document the property seized in connection with enforced collection of taxes and report it to the campus for accounting and control. Accounting receives Form 2433 (Notice of Seizure), Part 7A, from Collection for each seizure or supplemental seizure and processes them as follows: Numbers the Form 2433 consecutively by each field office and shows the taxpayer's name and address, description of the property, location where stored and inventory value of the property described. Places an alpha (A, B, C, etc.) after the original number on a supplemental Form 2433. Uses the Form 2433 journal number to input the transaction into RRACS. The supplemental Form 2433 is associated with the open case file. Researches the open case files to validate proper application when an action is taken on the seizure. When a seizure case file is completely resolved, accounting places it in an alpha closed file. When a property value cannot be immediately determined for audit trail purposes, the technician journalizes these items to RRACS with 0 value as follows: Inputs Form 2433 to RRACS to establish an audit trail. Files Form 2433, Part 7, in the open case file. The seized property subsidiary account is maintained in RRACS in seizure number order. Collection forwards the Form 2433, Part 7B, appropriately marked, when: Cash is applied to the Taxpayer Delinquent Account (TDA) by the revenue officer. The taxpayer or a third party redeems the property. The property is released to the taxpayer or a third party. The property is sold or acquired by the U.S. government. Note: When a sale is a deferred payment, there may be multiple Forms 2433 Part 7B submitted, as well as multiples of Form 1963 (Collection Register). For additional information, see IRM 3.17.63.5.24.1.1(5), Proceeds of Sale of Seized Property (Ogden Only). The monthly field office inventory report includes seized property. When seized property is disposed of by redemption, release, sale or acquisition, Form 2433 (Notice of Seizure), Part 7B, is used as the closure document to remove the property from the seized property inventory when the box is checked indicating that this action closes the seizure. For any Form 2433 (Notice of Seizure) that is not processable due to missing information or illegibility, the technician returns it to the originating technical services field office with a memorandum requesting corrections. If Form 2433, Part 7B, is received and Part 7A has not been received, the accounting section must send a memorandum to the originating technical services field office requesting Part 7A. If there is no response within 60 days, the technician follows up with the originating technical services field office. Form 2433, Parts 7A and 7B, must be journalized in the accounting month with the date received.

# Sales of Seized Property (Ogden Only)

3.17.63.5.24.1 (03-06-2019) Sales of Seized Property (Ogden Only) Property seized and reported may be: Redeemed by the taxpayer or a third party. Released to the taxpayer or a third party. Sold to the highest bidder. Acquired by the U.S. government. When expenses are incurred and not paid directly to the vendor, the expenses are assessed against the taxpayer's account and the cost is debited to the taxpayer's account using TC 360. If payments are received for the release or redemption, the expenses are debited with a TC 360 and paid simultaneously with the application of the payments by inputting the related credit through TC 694. The revenue officer prepares Form 2436R, Seized Property Release/Redemption Report, to request TC 360 input and/or a TC 694 input. For additional information see IRM 5.10.4.16, Form 2436R, Seized Property Release/Redemption Report. Note: All payments received for the release or redemption of seized property must be submitted with Form 2433, Part 7B, to the service center accounting branch after disposition of property to Ogden and should not be submitted on Form 795 (Remittance and Return Report). Do not post release/redemption payments to the balance due accounts on the Integrated Collection System. The module balances update automatically after the Form 2436R is processed. The documents should be submitted on Form 3210 (Document Transmittal), with the seizure number included to: Ogden Submission Processing Center Attn.: Payment Perfection 1973 N. Rulon White Blvd., Mail Stop 2003 (for remittances over $100,000) or Mail Stop 1999 (for remittances $100,000 or less) Ogden, UT 84404

# Proceeds of Sale of Seized Property (Ogden Only)

3.17.63.5.24.1.1 (03-06-2019) Proceeds of Sale of Seized Property (Ogden Only) The technician receives Form 2436 (Seized Property Sale Report) in duplicate, with instruction regarding how to dispose of proceeds from the sale of seized property credited to the deposit fund account. Before disposition, the technician is responsible for processing Form 2436 by: Verifying that the amount shown on the total line, item 5, does not exceed the amount currently on deposit in account 4720 (Sales of Seized Property, Ogden Only), as shown on Form 1963 (Collection Register). Preparing Form 2424 (Account Adjustment Voucher), both debit and credit copies for the amount applied to account 4720. Enter secondary and/or tertiary transaction codes and amounts for accruals and expenses. Preparing Form 813 (Document Register) for Form 2424 credit copies and routing to RACS for processing. Posting the transaction in RRACS. Attaching Form 2436 and filing a copy in the case file. Proceeds from the sale of seized property are journalized in the deposit fund account using Form 1963 and Form 2433 (Notice of Seizure), Part 7B. The technician is responsible for preparing, forwarding, and processing Form 2424, with the deposit date noted in cases when expense of sale exceeds gross receipts. The technician processes the Form 2436 within 10 calendar days from the date received and date stamps the Form 2436. In deferred payment seized property sales, Collection prepares and forwards Form 1963 and Form 2433, Part 7B. For initial payments, Collection writes: Partial Proceeds from Sale of Seized Property, on the Form 2433 Part 7B. When submitting the final Part 7B, collection writes: Final Payment from Sale of Seized Property, Deferred Payment. When Collection submits the final Part 7B, the box will be checked indicating this action closes the seizure and the remittance will include the Form 2436.

# Surplus Proceeds (Ogden Only)

3.17.63.5.24.1.2 (03-06-2019) Surplus Proceeds (Ogden Only) A surplus exists when a taxpayer's property is settled for more than the liability owed. The taxpayer may request the surplus be refunded. The collection unit approves or disapproves the taxpayer's refund request. When approved, the collection unit prepares and sends the technician a memorandum (in duplicate) authorizing the disposition of the surplus proceeds. The same technician in Ogden then date stamps it and processes it within 10 calendar days from the date of receipt. The technician is also responsible for: Reviewing the Deposit Fund Record (DFR) and making sure that the amount to be refunded is currently on deposit in the deposit fund account. Contacting the Collection unit when the DFR is less than the amount authorized by the memorandum. Making the following notation on the refund memorandum; amount verified for refund. Sending a copy of the memorandum to the Refund Unit. Forwarding Form 3753 (Manual Refund Posting Voucher) for certification and for the preparation of the Secure Payment System (SPS) schedule. Journalizing SPS to RRACS.

# Surplus Funds (Unclaimed) (Ogden Only)

3.17.63.5.24.1.3 (01-12-2023) Surplus Funds (Unclaimed) (Ogden Only) Surplus funds from the sale of seized property are renamed unclaimed funds when they remain unclaimed for more than one year. The accounting section receives the memorandum with instructions to apply the surplus funds to the Treasury general fund account. The accounting section is responsible for processing the unclaimed funds in the following manner: IPAC the unclaimed funds to Beckley Finance Center (BFC) - Intragovernmental Funds Processing Debt Collections Unit with ALC 20090003. The IPAC remarks field must indicate the unclaimed funds amount must be applied to Treasury general account 201099.019. Use customer agency account symbol 20X6879 for disbursements from the deposit fund account. Use 549 window (IPACD Deposit fund) to journalize the IPAC transaction. Debit account 4720 (Sales of Seized Property) and credit account 7002 (Deposit Fund). BFC - Intragovernmental Funds Processing Debt Collections Unit applies and reports the funds to the Treasury general account 201099.019 (Fines, Penalties and Forfeitures, not otherwise classified).

# Sale of Seized Property Null and Void (Ogden Only)

3.17.63.5.24.1.4 (03-06-2019) Sale of Seized Property Null and Void (Ogden Only) A null and void situation exists when a successful buyer fails to purchase the property. The deposit initially paid by the buyer is then forfeited. The Collection unit prepares Form 2436 (Seized Property Sale Report) for the forfeited funds and sends the form to an Ogden accounting technician. The Ogden accounting technician prepares the IPAC form and gives it to the RRACS DBA with a copy of the Form 2436 as back up.

# Seized Property Redeemed (Ogden Only)

3.17.63.5.24.1.5 (03-06-2019) Seized Property Redeemed (Ogden Only) Real property may be redeemed after it is sold to the purchaser. The IRS reimburses the purchaser for the amount paid plus interest. The amount paid is documented on Form 1963 (Collection Register) and its source document is supported by a memorandum (in duplicate) with transaction details. Process Form 1963 in the same manner as described above, with the following exceptions: When preparing Form 1963, the technician lists the purchaser's name and last known address and enters the following information in the description column, Redemption of real property after sale. Purchaser not located in county. Form 1963 is filed as part of the case file. Redemption payments are input to RRACS.

# Acquired Property (Ogden Only)

3.17.63.5.24.2 (09-21-2023) Acquired Property (Ogden Only) The federal government may acquire title to real or personal property by bidding it in at the time of sale. The accounting section in Ogden is responsible to: IPAC the funds to BFC - Intragovernmental Funds Processing Debt Collections Unit using ALC 20090003. Use Treasury account 20-3220 to credit one of the 2300 (Receipt Account) series. All other transactions including acquisition, subsequent redemption and subsequent sale or other disposition of real or personal property are recorded in RRACS. Source documents are filed in the case file.

# Disposition of Seized Property by Acquisition (Ogden Only)

3.17.63.5.24.2.1 (03-06-2019) Disposition of Seized Property by Acquisition (Ogden Only) The Collection unit completes Form 2433 (Notice of Seizure), Part 7b and Form 2436 (Seized Property Sale Report) and forwards them to the accounting section in Ogden after disposing of the seized property. The accounting section is responsible for: Date stamping Form 2433 and Form 2436 upon receipt. Processing Form 2436 within 10 calendar days from the receipt date. Preparing Form 2424 (Account Adjustment Voucher) debit and credit copy with the dollar amount shown on Form 2433, Part 7B and Form 2436. Entering the secondary and/or tertiary transaction codes and the dollar amount for accruals and expenses shown on Form 2436, item 5. Journalizing the document information into RRACS. Attaching Form 2436 for debiting Form 2424. Filing Forms 2436 and 2424 in the open case file.

# Redemption of Real Property (Ogden Only)

3.17.63.5.24.2.2 (03-06-2019) Redemption of Real Property (Ogden Only) Real property acquired by the government through buy-in or other means may be redeemed under certain conditions provided by the collection unit's IRM instructions. The technician is responsible for: Receiving the memo posting document (in duplicate) and identifying each redemption transaction (the taxpayer's account received credit for the value at the time of acquisition, any amount received through the redemption is deposited as revenue receipts). They are not applied to the taxpayer's account. Verifying that the amount of redemption (excluding interest) shown on the memo posting document agrees with the related district office inventory record subsidiary file. Contact the originating office for resolution when the amount and file disagree. Using the acquired property window for inputting transactions relating to the redemption.

# Deferred Payments (Ogden Only)

3.17.63.5.24.2.3 (03-06-2019) Deferred Payments (Ogden Only) For remittances with offers from successful buyers or payments from a deferred payment from the sale of acquired property, the technician uses Form 1963 (Collection Register), to support the entry. Collection prepares and forwards a memorandum with an explanation. The technician is responsible for: Receiving the memorandum, as described above. Inputting the transaction to RRACS and the seized property sale account. Transferring deposit funds to the revenue receipt account for applying to the acquired property account when the proceeds from sale are received.

# Processing Total Payments (Ogden Only)

3.17.63.5.24.2.4 (04-27-2021) Processing Total Payments (Ogden Only) When remittances from a sale of acquired property are received, the technician is responsible for: Depositing the dollar amount into the revenue receipts account. Crediting account 4420 (Service Center Suspense NMF) and debiting account 7100 (Acquired Property) using window 302 Acquisition in RRACS. Forwarding Form 813 (Document Register), both the original and copy for posting to the Service Center Control File (SCCF). Note: When posting journal entries to the acquired property account, if the payment is less than the recorded value of the acquired property, the technician inputs the difference as a loss. Consequently, if the payment is greater than the recorded value the technician inputs the difference as a profit.

# Disposition of Acquired Property Other Than By Sale (Ogden Only)

3.17.63.5.24.2.5 (03-06-2019) Disposition of Acquired Property Other Than By Sale (Ogden Only) Under certain conditions, property acquired by the government in payment of taxes may be disposed of by survey action authorizing the write-off by assignment for administrative use or by transfer to another federal agency. Acquired property may be subject to loss due to theft or destruction, prior to disposition. The collection unit is responsible for: Authorizing the removal of property valuations from the general ledger accounts under the above conditions. Preparing and forwarding an instruction memorandum (in duplicate) to the accounting section for processing. Verifying the dollar amount stated in the memorandum agrees with the acquisition value in RRACS. Contacting the collection unit for adjustment when discrepancies occur.

# Prior Lien Holder (Ogden Only)

3.17.63.5.24.2.6 (03-06-2019) Prior Lien Holder (Ogden Only) Acquired property may have a prior lienholder attached to it. The credit from the acquired property is not reversed. The collection unit must authorize the credit reversal using appropriate documentation. The collection unit is responsible for: Preparing and forwarding a memorandum (in duplicate) to notify the accounting section there is a prior lienholder, and that the property cannot be acquired. Reconciling the dollar amount with the acquisition value. Verifying the dollar amount stated in the memorandum agrees with the acquisition value on Form 2436 (Seized Property Sale Report). Contacting the collection unit for adjustment when there is a discrepancy with the dollar amount in the memorandum and acquisition value. The accounting section verifies that the amount in the memorandum agrees with the acquisition value on the Form 2436. If there is a discrepancy, the technician contacts the collection unit for adjustment.

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

3.17.63.5.25 (09-21-2023) Guam (PL 92-606) and Northern Mariana Islands (PL-241) Procedures (Austin Only) IRC 7654 (Coordination of United States and certain possession individual income taxes) provides that net individual collections from Guam or Northern Mariana Islands (NMI) are credited to the Treasury of Guam or NMI. Taxpayers must file Form 5074 (Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands) to report adjusted gross income of $50,000 or more with gross income of $5,000 or more derived from Guam or NMI sources. Form 5074 is forwarded to the Austin campus for centralized processing. After processing, the compliance section completes Form 5074, indicating the net amount of tax due Guam or NMI. Compliance forwards Form 5074 to the accounting section who maintains a file and a list of any completed forms. Monthly, accounting is responsible for: Updating the Form 5074 list with the name, SSN and amount of tax due Guam or NMI from line 49 of Form 5074. Totaling the amount from the entire list. Verifying the list total with a separate summary from the 5074 forms on file. Quarterly, the accounting unit in Austin is responsible for: Preparing the final lists. Verifying that all 5074 forms are included on the final lists. Transmitting the final lists and copies of Form 5074 (Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands), in duplicate, to the HQ Accounting section in the CFO organization. The list must be received no later than the 15th day following the last day of each quarter. All 5074 forms received after the preparation of the final list are carried forward to the next quarter's list.

# Debtor Master File

3.17.63.5.26 (03-06-2019) Debtor Master File The Debtor Master File (DMF) is now part of IMF. IRC 6402, Authority to make credits or refunds, subsections (c), (d) and (e), require that a taxpayer's overpayment is applied to: Delinquent child support Non-tax debts owed to federal agencies Delinquent state income tax obligations Offsets occur after the IRS certifies a refund for payment by Fiscal Service before the refund is issued to the taxpayer. For additional information on the Treasury Offset Program (TOP), see IRM 21.4.6, Refund Offset.

# Debtor Master File (DMF) Activity Reports

3.17.63.5.26.1 (03-31-2014) Debtor Master File (DMF) Activity Reports The DMF generates activity reports as follows: By agency, DMF01 (weekly) and DMF11 (monthly) By campus, DMF02 (weekly) and DMF12 (monthly) By sub-agency, DMF04 (weekly) and DMF14 (monthly)

# Debtor Master File Transfer of Funds

3.17.63.5.26.2 (03-06-2019) Debtor Master File Transfer of Funds When transferring funds, the accounting section debits the ALC for the reversal (TC 897) amount and credits the campus' ALC. When this occurs, the campus should ensure that the proper journal is completed. Accounts Management debits federal agencies' accounts for reversals (TC 897) of offsets (TC 896) made prior to 01/11/99. The technician transmits the offsets and the related reversals to the federal agencies using IPAC. The cut-off date for transferring funds using IPAC is the last day of the calendar month. However, RRACS processing continues to 11:00 a.m. of the second workday of the following month.

# Debtor Master File Balancing Process

3.17.63.5.26.3 (03-06-2019) Debtor Master File Balancing Process For each cycle of activity, compare the following to ensure correctness: CADE 2 and BMF recaps of assessments, abatements, and other post-journalized documents DMF recap tape IPAC transmission through the Central Accounting Reporting System These totals should match. If the totals do not match, contact a tax analyst in HQ Submission Processing (SP) immediately for resolution and provide the following: Cycle number Amount of the discrepancy Transactions that are out of balance HQ SP researches and initiates any corrective action required. The campuses are notified of any actions. The corrective action process takes approximately 12 cycles to complete. Weekly, reconciling transactions are recorded until the problem is resolved.

# Treasury Offset Program (TOP)/Debtor Master File (DMF) Manual Offset Reversal Transactions

3.17.63.5.26.4 (09-21-2023) Treasury Offset Program (TOP)/Debtor Master File (DMF) Manual Offset Reversal Transactions The HQ SP emails Fiscal Service requesting the manual reversal of a TOP/DMF offset. Fiscal Service IPACs a credit to IRS using ALC 20096500 and emails the taxpayer ID information to the HQ SP. The HQ SP credits the appropriate campus and emails a copy of the taxpayer ID information to the campus DBA. After the campus receives the IPAC, the accounting section uses window 760 to: Debit account 2910 (IPAC Receipts) IPACR receipts Credit account 4970 (IPACR Suspense) When a Treasury Offset Program (TOP)/Debtor Master File (DMF) manual offset reversal transaction is required, Accounts Management prepares Form 3809 (Miscellaneous Adjustment Voucher) and forwards the completed document to the accounting section. A transcript of the transaction and an explanation of the adjustment must be included on the form with supporting documentation. As a reference, the IPAC document reference number is included on Form 3809. If the offset reversal is for a DMF account, the technician must provide the agency and sub-agency code. If Form 3809 is not received in the accounting section or not matching to the IPAC transmission, the technician contacts HQ SP. The accounting section determines if Form 3809 is prepared correctly using the table below: Manual Offset Reversals If Then Accounting Form 3809 is prepared correctly 1. Sort, batch, and number the Form 3809 by tax class. 2. List Form 3809 on Form 813 (Document Register). 3. Forward Forms 3809 and Forms 813 to RACS for processing. Form 3809 is not prepared correctly Contact Accounts Management for clarification or any corrections. Upon receipt of Form 3809 (Miscellaneous Adjustment Voucher) from Accounts Management, the accounting section is responsible for: Prepare a reconciliation sheet and post a journal entry for the total amount using the RRACS accounting application window 469. See 2 (c) above. Using window 469 to debit 4970 (IPACR Suspense), credit the taxpayers' MF account in accordance with Form 3809 (example: IMF 4220). Reclass with a DR 2410 and CR 2910. - After posting a journal of Form 3809 then release to batching. Separate Form 3809 (Miscellaneous Adjustment Voucher). Retaining the debit Form 3809, reflecting account 4970 with a copy of Form 813 (Document Register), as a source document for month end balancing. Forwarding the credit Form 3809, reflecting the taxpayer account activity and Form 813. Occasionally, a computer-generated reversal cannot occur. For additional information, see IRM 21.4.6, Refund Offset procedures.

# Statement of Difference (SOD)

3.17.63.5.27 (07-18-2024) Statement of Difference (SOD) The Statement of Difference (SOD) automated reports (0652 Deposits and 0653 Disbursements) are available mid-month after the CFO HQ analyst uploads the data to RRACS. The reports are used as a summary for any differences that exist. Once processed, an email is generated and sent to the service centers and CFO contact points: 0652, SPC Statement of Difference, Deposits 0653, SPC Statement of Difference, Disbursements The RACS 0652 and 0653 reports show all deposits (revenue) and disbursements (refunds) discrepancies (if any exist) from each SPC by agency location code. It is used to identify and reconcile differences between IRS deposits and disbursements reported by the SPC and the Fiscal Service. The CARS reports are available after the EOM processes have been completed. When this information is available, CARS and RACS reports can be used to review and research items in the 0652 and 0653, which will show a summary by month presented with any discrepancies. Under the Deposit-in-Transit System, the detail audit responsibility is performed by the depositing agency rather than the Fiscal Service. This is consistent from month to month following the report month. Prior to month-end processing, accounting balances the Collection Voucher Support Listing with the RACS 017 report for deposits and the TDO Payment, IPACS Support Listing with the RACS 031 report for disbursements. Within three workdays after the 119 journal posts, the CARS/RACS SOD Summary Report and the Deposit and Disbursement Reconciliation Reports are due to the CFO HQ analyst. All reports that are used to research the CARS/RACS 0652 and 0653 report and the Deposit/Disbursement Reconciliation reports must also be sent, specifically the RACS 017, RACS 031, CARS Collection Support Listing, TDO Payments and the IPAC Support Listing. The technician sends an email confirmation to the CFO HQ analyst with the signed 0652 and 0653, the signed reconciliation report and the backup reports and documentation. The service center files a copy of the email and each campus reconciliation report. The email confirmation document confirms the time and date the reconciliation reports were sent and received by the CFO HQ analyst. Each campus must report all deposit and disbursement discrepancies on the Deposit/Disbursement Reconciliation report provided to the CFO HQ analyst. These reports provide the detail records that make up the difference reported on the RACS 0652 and 0653 Report with an explanation of the action taken to resolve each issue. The report must be emailed with any required backup documentation to a CFO HQ analyst at, &CFO:FM:CFM CA Custodial Systems and Analysis, to the CFO mailbox at cfo.rfm.iracs@irs.gov and to the SP HQ analyst for your campus at &CFO:FM:RAO Campus Accounting Dept 1 All or &CFO:FM:RFA:C2 ampus Accounting Dept 2 All. All of the reports and documentation must be available when requested from CFO HQ analyst. Use the following sources for the information required on the reconciliation report: Month – Audit Month on 0652 - SOD, deposits report and 0653 - SOD, disbursements report RACS 017 (DT/DV) – Net Total DT/DV Amount for the Month CARS Collection Voucher Support Listing – Subtotal Amount for the Month Deposit Discrepancy – Difference between RACS 017 and CARS Collection Voucher. The detail of this discrepancy must be presented on the Deposit Reconciliation report RACS 031 (Confirmed Disbursement Report) IPAC Support Listing – Grand Total Amount TDO Payments – Total Disbursement Discrepancy – Difference between RACS 031, IPAC Support Listing and TDO Payments. The detail of the discrepancy must be presented on the Disbursement Reconciliation report The technician completes the information required on the Deposit/Disbursement Reconciliation report using the following information: Audit Mo/Yr - From the DT/DV or from the 0652 and 0653 report DT/DV # - Voucher number from the DT/DV Date Presented (Box 2 date) - OTCnet voucher date Confirmed Date on Ticket/CIR - Confirmed date on OTCnet (or CIR) DT. Created date on OTCnet (or CIR) debit voucher. Created date on an adjustment DT/DV Date Received in RACS Unit - Received stamp date on DT/DV Treasury Amount - Collection Voucher Support Listing IRS Amount - RACS 017 (DT/DV) report Action Taken - An explanation of the difference and the corrective action taken Journal entry numbers for all associated journals

# Reconciliation of Deposit Differences

3.17.63.5.27.1 (03-06-2019) Reconciliation of Deposit Differences The SOD 0652, SPC Statement of Difference, Deposits and 0653, SPC SOD, Disbursements, compare summary totals. The Collection Voucher Support Listing and RACS 017 (DT/DV Support List) are used to reconcile DT/DV on the Deposit Reconciliation report. The following reports support the summary totals: From CARS, Collection Voucher Support Listing information From RRACS, the RACS 017 DT/DV Support listing The Collection Voucher Support Listing shows all DT/DV submitted through Fiscal Service. The RACS 017 report shows all DT/DV journalized into the RRACS system (IRS) for the accounting period. The monthly DT/DV Support Listing identifies the items that support the Fiscal Service total. During the balancing process, the detail records that make up the difference between the totals reported by Fiscal Service and the totals reported in RRACS are compared during routine processing with the deposit information processed by the Fiscal Service monthly. Four reports are generated when ECC-MTB runs the DT/DV Match: DT/DV Match Treasury Records 035A DT/DV Unmatched Treasury Records 035B DT/DV Unmatched RACS Records 035C DT/DV Match Error Report 035D The Records and Report items listed in paragraph (2) above, should be identified and researched during the CIR process. The technician maintains comprehensive history sheets noting actions taken, date of action, name of contact and descriptive information regarding the action taken. Note: Error items do not appear on the unmatched reports. The RACS 035B (Unmatched Treasury Records) and RACS 035C (Unmatched RACS Records) reflect the DT/DV that, for various reasons, did not match during the month. The RACS 035B and 035C items must be verified against each other. Verify each item by matching the Treasury document ID number and dollar amount. Check the DTs from the RACS 035C under journal research to ensure they have been confirmed. If not, a manual confirmation journal must be done (211 journal). If there are offsetting debits and credits with the same Treasury document ID number and money amounts, post 908 and 909 journals. The DBA posts DT/DV under the 908 and 909 window (Reconcile); this deletes the items from the RACS 035B and 035C. The manager must review, initial and date the listing before the DBA is able to post the 908 and 909 journals. Maintain a log for audit purposes on 908 and 909 journals. Note: Under message: Reference the original journal number. DTs dated the last day of the month may not be reported on CIR by the depository until the following month. These DTs should be worked prior to month end processing and can be achieved through a combination of suspense and/or reclass methods to not have a SOD. If they are not worked, these items will appear on the SOD and are generally an easily identified timing problem. The SOD will be received monthly until differences are reconciled. All differences must be corrected. If RRACS input is correct, contact the financial institution or the Fiscal Service for correction. If RRACS input is incorrect, the correction must be made in RRACS. Adjustment DT/DVs' prepared date is the date of the original deposit. The financial institution should be using the prepared date (and not the current date) when transmitting adjustment DT/DVs via OTCnet/CIR. In situations where the depository used the current date erroneously, contact the Fiscal Service for corrective action. The Fiscal Service will correct the date, as well as Doc-ID and ALC, if necessary. If items have aged over 90 days (audit month), email a copy of the corresponding DT/DV and supporting documentation to the CFO HQ analyst. Deposits with aging confirm/create dates are at risk for adverse 90-day aging scorecard ratings and should be researched and resolved. The formula for calculating the Deposit SOD is: IRS - Treasury = Deposit SOD Any discrepancies are reported on the reconciliation report. The reviewer (DBA or higher-level personnel) should review the reports for accuracy and supporting backup documentation before signing or submitting the SOD to CFO HQ. The reconciliation report is verified by comparing it to the 035B/035C and 0652/0653 reports prior to submitting to CFO headquarters. The Deposit Reconciliation report requires the following signatures: Preparer Reviewer Certifying officer (accounting department manager) Hard copy signatures should be kept on file at the campus. A typed version of the reconciliation report including the preparer, reviewer and the certifying officer signatures should be emailed to a CFO HQ analyst. The automated 0652 summary report requires the following signatures: Initial reviewer signature Second reviewer signature Final reviewer signature Note: These signatures can be the same individuals that sign the reconciliation report .

# Disbursements

3.17.63.6 (03-31-2014) Disbursements This section contains detailed procedures for handling disbursements.

# Refund Disbursements

3.17.63.6.1 (03-06-2019) Refund Disbursements Enterprise Computing Center (ECC) prepares and certifies the voucher and schedule for payment via the Secure Payment System (SPS) for each campus. The ECC generates Business Master file (BMF) and IMF refunds for overpaid balances. ECC prepares the voucher and: Certifies the schedule for payment for each campus. After the Regional Finance Center (RFC) processes the refunds, ECC prints the certified copy of the refund schedule from SPS and sends it to each campus. RACS entries are made from the SPS prints. Net Tax Refund Report (NTRR) items and amount are input directly from tape. One copy is used for the journal. The second copy is forwarded weekly to ECC at: Enterprise Computing Center/IRS 250 Murall Dr., Mail Stop 1230, Attn: PVS Lead Kearneysville, WV 25430. Manual refunds are prepared for items when there is a need to expedite a refund. Procedures for processing manual refunds are in: IRM 21.4.4, Manual Refunds. IRM 3.17.79, Accounting Refund Transactions. The documents used for refund disbursements are: Master file (MF) SF 1166 (Voucher and Schedule of Payments) or SPS with Form 813 (Document Register), Part 2. Non-Master File (NMF) SF 1166 with related documents: Form 2021, if refund is from a NMF account or Form 1331 (Notice of Adjustment) if the refund is from an abatement. Form 3818 with Form 3245 (Posting Voucher-Refund Cancellation or Repayment). SF 1081 (Voucher and Schedule of Withdrawals & Credits).

# Master File (MF) Manual Refunds

3.17.63.6.1.1 (03-06-2019) Master File (MF) Manual Refunds The MF manual refunds procedures are: Balance Form 813 (Document Register), Part 1, IMF and BMF, with applicable SF 1166 (Voucher and Schedule of Payments) or Secure Payment System (SPS). Compile line-item information by area, items, principal, and interest for each SF 1166 or SPS and list for input to the Net Tax Refund Report (NTRR). Enter SF 1166 or SPS data into RRACS. A record is created for each schedule number. The refund schedule number must be entered exactly as on the SF 1166 or SPS. Make entries to suspense account amount from the tape run on applicable Form 813.

# Non-Master File SF 1166/Secure Payment System

3.17.63.6.1.2 (03-06-2019) Non-Master File SF 1166/Secure Payment System Non-Master File (NMF) refunds are issued from: Credit balances on NMF accounts Abatement schedules (Form 1331) Full paid returns Credits in general ledger accounts, such as account 6800 (Excess Collections) or account 4620 (Unidentified Remittances) When a refund comes from a NMF account, RACS prints the NMF recap report. Entries are made from SF 1166 (Voucher and Schedule of Payments) or SPS for proper appropriation account and from source documents for proper NMF status account or general ledger account. RRACS journal entries are posted issuing data from SF 1166 (Voucher and Schedule of Payments) and the SPS report. The data used is the: Appropriation account NMF status account General ledger account For Forms 8697 (Interest Computation Under the Look-Back Method for Completed Long-Term Contracts) and Form 843 (Claim for Refund), the credit is established on an a NMF account. This credit is journalized from account 6560 (Other Credits Allowed).

# Refunds From Miscellaneous Funds

3.17.63.6.1.3 (03-06-2019) Refunds From Miscellaneous Funds Refunds are issued from miscellaneous funds for: Treasury general fund Oil spill Anti-drug Informant rewards The SF 1166 (Voucher and Schedule of Payments) or SPS report indicates the miscellaneous fund used for the refund. RRACS journal entries are posted using data from SF 1166 and the SPS report. The data used is the: Appropriation account General ledger account

# Refund of Deposit Funds

3.17.63.6.1.4 (03-06-2019) Refund of Deposit Funds Refunds from the deposit fund account 20X6879 cover: Rejected or withdrawn offers-in-compromise Surplus proceeds from the sale of seized property Deposits received with offers of prospective bidders' incident to the sale of acquired property Excess miscellaneous deposits

# Territorial Refunds (Military/Civilian Cover-Overs and Additional Child Tax Credit)

3.17.63.6.1.5 (03-06-2019) Territorial Refunds (Military/Civilian Cover-Overs and Additional Child Tax Credit) When a territory issue refunds for credits to U.S. citizens residing in the U.S. territory, the U.S. government reimburses the territory for certain components of the refund. CFO HQ sends a letter certifying ACTC or Cover-Over payment and a copy of the IPAC to the Ogden campus. All supporting documentation is sent to the campus via secured email. Ogden issues the refund to Guam, Northern Mariana Islands or American Samoa by same day FEDWIRE payment.

# Refund Reversals

3.17.63.6.2 (03-06-2019) Refund Reversals The documents received for refund reversals are: SF 1098, Schedule of Cancelled or Undelivered Checks SF 1184, Accomplished Refund Cancellation Schedule SF 1185, Schedule of Unavailable Check Cancellation Credits SF 1081, Voucher and Schedule of Withdrawals and Credits The SF 1081 is received from the resources management division for relief of losses. A reclassification is necessary to increase receipts (Account 21XX) and decrease or credit refund appropriations (Account 2410, Refund Repay Principal).

# SF 1098, Schedule of Cancelled or Undelivered Checks

3.17.63.6.2.1 (03-06-2019) SF 1098, Schedule of Cancelled or Undelivered Checks The SF 1098 may have an input document, Form 3245 or the form may indicate a tape was forwarded to ECC and a journal is made to IMF or BMF. If Form 3245 (Posting Voucher-Refund Cancellation or Repayment) is received, Form 813 (Document Register), 2-part should be associated. Entries are made from SF 1098 for appropriation amount and from Form 813 (2-part) or tape for the suspense account. If the SF 1098 indicates tape was posted directly to Master File (MF), entries are made from SF 1098 only. A cycle number is required, and it must agree with the cycle number on the RACR received from ECC.

# SF 1184, Accomplished Refund Cancellation Schedule

3.17.63.6.2.2 (03-06-2019) SF 1184, Accomplished Refund Cancellation Schedule The SF 1184 is received with input documents, Form 3245 (Posting Voucher-Refund Cancellation or Repayment) and Form 813, Part 2. Form 813, Part 1 and Form 3245 is forwarded to batching for processing. Part 2 balances with SF 1184 amount. Input is made from SF 1184 and duplicate Form 813.

# Miscellaneous Refund Check Cancellation

3.17.63.6.2.3 (03-06-2019) Miscellaneous Refund Check Cancellation Deposit fund refund checks that are canceled are posted from the SF 1098 (Schedule of Cancelled or Undelivered Checks) or SF 1184. General Fund, Off-Shore Oil Fund and Anti-Drug Special Fund refund checks which are canceled are posted from the SF 1098 or SF 1184 and reclassified.

# SF 1185, Schedule of Unavailable Check Cancellation Credits

3.17.63.6.2.4 (03-06-2019) SF 1185, Schedule of Unavailable Check Cancellation Credits The SF 1185 (Schedule of Unavailable Check Cancellation Credits) may have an input document, Form 3245 (Posting Voucher-Refund Cancellation or Repayment) or the form may indicate a tape was forwarded to ECC and a journal is made to IMF or BMF. If Form 3245 is received, Form 813 (Document Register), 2-part should be associated. An entry is made from SF 1185 for appropriation amount and from Form 813 (2-part) or tape for the suspense account. If SF 1185 indicates tape was posted directly to Master File (MF), entries are made from SF 1098 (Schedule of Cancelled or Undelivered Checks) only. A cycle number is required, and it must agree with the cycle number on the Revenue Accounting Control Record (RACR) received from ECC.

# SF 1081, Voucher and Schedule of Withdrawals and Credits

3.17.63.6.2.5 (03-06-2019) SF 1081, Voucher and Schedule of Withdrawals and Credits The SF 1081 (Voucher and Schedule of Withdrawals and Credits) are reported as receipts and disbursements by Treasury. A credit is returned to the IRS budget clearing account via SF 1081, Voucher and Schedule of Withdrawals and Credits when: Systemic difficulties prevent the return of credits A refund check is outstanding Corrections to transmissions are necessary Note: The SF 1081 is accompanied by an SF 1081 listing which provides individual items by taxpayer identification number. Refund Inquiry, if appropriate, initiates a recertified check to the taxpayer in cases where the refund is not automatically issued from Master File (TC 846). Accounting logs any incoming SF 1081. Data that should be recorded in the log are: SF 1081 number Dollar amount Type of charge (debit or credit) Item count Received date Verify that: The ALC is accurate, and the charge is intended for that submission processing campus. All taxpayer information is provided. All items are for tax refunds.

# Intragovernmental Payment and Collection Disbursements/Receipts (IPACD/R)

3.17.63.6.3 (04-27-2021) Intragovernmental Payment and Collection Disbursements/Receipts (IPACD/R) Payments and collections transferred to and from an ALC are generated by the IPAC system. IPAC/R (receipts) are: IRS campus receives payments from another agency. IRS campus sends collections to another agency. IPAC/D (disbursements) are: IRS campus receives collections from another agency. IRS campus sends payments to another agency. The receiver Treasury Account Symbol (TAS) on all IPACs must be verified before entering into RRACS. The rule is: If an agency sends a payment to IRS, the TAS/Business Event Type Code (BETC) should be 20F3885.11/COLLBCA in the receiver section. If an agency sends a collection to IRS, the TAS/BETC should be 20X0903/DISGF in the receiver section. If IRS receives an IPAC with an incorrect TAS in the current accounting period, return the IPAC to the sender in the current accounting period. If IRS receives an IPAC with an incorrect TAS from a previous accounting period, make a change on the Treasury supplemental to move the funds to the correct TAS in the current accounting period.

# Intragovernmental Payment and Collection Disbursements (IPACD) /Form 3813

3.17.63.6.4 (03-06-2019) Intragovernmental Payment and Collection Disbursements (IPACD) /Form 3813 Form 3813 (Accomplished Refund Cancellation Schedule) is received with posting documents, Form 3245 (Posting Voucher-Refund Cancellation or Repayment), Form 813 (Document Register), Part 1 and the document is sent to batching for processing. After assuring Form 813 balances, entries are made. The confirmed date must be entered on Form 3813.

# Disaster Tax Relief

3.17.63.6.5 (03-06-2019) Disaster Tax Relief Disaster Tax Relief payments (Window 706, 707 or 708) use the following IRS and SGL accounts: IRS Accounts: IRS Accounts - Disaster Tax Relief IRS Account Name 0059 Disaster Rel Tax Relief, Warrant 0159 Disaster Related Tax Relief 0259 Disaster Rel Tax Relief, Surp Warr 0459 Disaster Tax Relief, Sequestration 5665 HQ Expense, Disaster Tax Relief SGL Accounts: SGL Accounts - Disaster Tax Relief SGL Account Name 4610000700 Allot-Real Resources PR 4610000800 Allot-Real Resources VI 4902000700 Del Orders Oblig Paid PR 4902000800 Del Orders Oblig Paid VI

# Refund Match Program and Net Tax Refund Report (NTRR) Line Data

3.17.63.6.6 (01-12-2023) Refund Match Program and Net Tax Refund Report (NTRR) Line Data The success of the refund match program depends on the data match made between the Treasury Department Order (TDO) and the campus entry of each SF 1166 schedule number, month/year of the prepared date and money amount. All schedule numbers must be entered exactly as they appear on the SPS schedule. The TDO payments are downloaded weekly and at the first of every month from CARS into a text file by the CFO HQ Accounting analyst. The text file data is uploaded into the RRACS database. The refund match program reads the TDO payment file and matches it against the refund records on RRACS. An automated batch journal is generated confirming when the refund match is complete. When a match occurs, the database refund records are updated with the Treasury confirmation date and posts a confirmation journal automatically. After the confirmation journal posts, the refund records are applied to the following general ledger accounts and updated: 5100 (Disbursements, Principal) 5200 (Disbursements, Interest) 5301 (Disbursements, Miscellaneous User Fee) 5305 (Disbursements, OIC User Fee) 5400 (Disbursements, Miscellaneous Revenue) 5401 (Disbursements, PFIC (Ogden Only) 48XX The NTRR line data is moved from the suspense field to the appropriate tax class line. If the Treasury record is a photocopy fee refund, a reclassification is posted, and the following accounts are updated: Account 2340 - Photocopy Fees Account 2410 - Repayment Principal The following reports are created from the refund match program: Matched disbursement records - 124A Recirculating Treasury records - 124B Unmatched RACS disbursement records - 124C Refund match error records - 124D The refund match error report list refund and data records that need to be corrected and confirmed manually. Refund and data records that do not match a refund record and are not on the refund match error report are placed on a recirculating file.

# Statement of Difference - Disbursements

3.17.63.6.7 (07-18-2024) Statement of Difference - Disbursements The SOD automated reports are typically available around mid-month after a CFO HQ analyst uploads the data into RRACS. The report is used as a summary for any disbursement differences that exist. Once notified, generate the automated 0653, SPC Statement of Difference Disbursements summary report. The CARS/RACS SOD is a comparison between CARS and RACS disbursements. The CARS/RACS SOD 0653 indicates disbursements discrepancies from each SPC by agency location code. Within three workdays after the 119 journal posts, the CARS/RACS SOD 0653 Report, the Deposit and Disbursement Reconciliation Reports and the supporting documentation/reports are due to CFO HQ analyst, if unreconciled. All reports that are used must also be sent, specifically the RACS 031 (Confirmed Disbursements Report), CARS Collection Support Listing, the CARS TDO Payments and the IPAC Support Listing. The technician emails the report and any required back up documentation to the CFO HQ mailbox at &CFO:FM:CFM CA Custodial Systems and Analysis and the CFO mailbox at *CFO RFM IRACS and to the CFO HQ analyst, &CFO:FM:RAO Campus Accounting Dept 1 All or &CFO:FM:RFA:C2:Campus Accounting Dept 2 All. The SOD worksheets must be available when requested from CFO HQ . Use the following sources for the information required on the CARS/RACS SOD Reconciliation Report: Month – Audit Month on the 0653 Report RACS 031 (Confirmed Disbursement Report) – Total Payments Disbursement Discrepancy – Difference between RACS 031, IPAC Support Listing and TDO Payments. The detail of the discrepancy must be presented on the Disbursement Reconciliation report. The technician completes the information required on the Disbursement Reconciliation Report using the following information: Date Received in RACS Unit - Received stamp date on DT/DV Treasury Amount - IPACS Support Listing and TDO Payments IRS Amount - RACS 031 (Confirmed Disbursement Report) The Disbursement Reconciliation Report requires the following signatures: Preparer Reviewer Certifying officer (accounting department manager) Hard copy signatures should be kept on file at the campus. A typed version of the reconciliation report including the preparer, reviewer and the certifying officer signatures should be emailed to a CFO HQ analyst, if unreconciled. The automated 653 summary report requires the following signatures: Initial reviewer signature Second reviewer signature Final reviewer signature Note: These signatures can be from the same individuals signing the reconciliation report .

# Reconciliation of Disbursement Differences

3.17.63.6.7.1 (03-06-2019) Reconciliation of Disbursement Differences The RACS 0653, SPC SOD, Disbursements Report incorporates totals from the IPAC Support Listing, TDO Payment and RACS 031 reports. The reports used for disbursements are: Download from CARS, the IPAC Support Listing and TDO Payments. Download from RACS and the RACS 031 (Confirmed Disbursement Report). The TDO Payments and IPAC Support Listing show all disbursements submitted through the Fiscal Service. The RACS 031 report shows all disbursements journalized into the RRACS system for the accounting period. The comparison between the CARS and RACS reports shows the difference between SP totals and the totals submitted through the Fiscal Service, if any. During the balancing process, the CARS/RACS SOD Summary Report compares the CARS Collection summary with the RACS summary during routine processing with the disbursement information processed by the Fiscal Service monthly. SOD is received monthly until differences are reconciled. All differences must be corrected. If RRACS input is correct, contact the financial institution or the Fiscal Service for correction. If RRACS input is incorrect, the correction must be made in RRACS. Sources for finding the prepare date and confirm date for the disbursement reconciliation report date columns are: Note: The confirmed and prepared dates in the table below determine the input date into RRACS. Source document Confirm date listed as Prepare date listed as On the TFS 1185 Date of certification N/A Summary Tape Schedule Requested payment date N/A Refund Schedules N/A Prepare date TDO Payments Confirm date N/A IMF and BMF NTRR Recap Confirm date Prepare date Confirm disbursement report Confirm date Prepare date Any disbursements listed on the 0653 require the corresponding refund schedule and supporting documentation are emailed to the CFO HQ analyst. Disbursements with aging confirm/create dates are at risk for adverse 90-day aging scorecard ratings and should be researched and resolved. Discrepancies are reported on the Disbursement Reconciliation Report. The reviewer (DBA or higher-level personnel) should review the reports for accuracy and supporting backup documentation before signing or submitting the SOD to CFO HQ office. The reconciliation report is verified by comparing it to the 0653, 031, IPAC and TDO reports prior to submitting to CFO HQ.

# CFO HQ Accounting

3.17.63.7 (09-21-2023) CFO HQ Accounting CFO HQ accounting responsibilities coincide with areas of administrative jurisdiction and legal accountability for each campus. The campus maintains double-entry general ledger accounts covering varied revenue transactions and provides consolidated recording of assessments, collections, receivables, refunds, over-assessments, and other custodial accounting elements. Taxpayer accounts installation of the Master File (MF) system necessitates the maintenance of two categories of taxpayer accounts for the types of tax liabilities and period, as prescribed in returns processing procedures. MF and CADE accounts: taxpayer accounts established and entered into the MF records. NMF accounts: taxpayer accounts which have not been prescribed for entry into the MF records but are processed at the campus. Reports include required data for each field office and campus. Each general ledger account is numerically identified by a four-digit code. This code number is used when referencing a general ledger account, both in procedural instructions and on reports or other forms. A complete listing of the accounts prescribed for maintenance in the general ledger is contained in the chart of accounts. The campus reporting requirements are: Financial reports are prepared or processed periodically by the campuses and furnished to CFO HQ and Fiscal Service for use in publishing consolidated reports and evaluating operations. The data for these reports is obtained from the general ledger account information, computer-generated or manual output relative to taxpayer accounts. These reports provide CFO HQ with information pertinent to the budget justification and with required volume statistics covering the various operational areas. For additional information, see IRM 3.17.41, Accounting and Operating Reports. Internal control management has the responsibility for providing a system of financial control including elements of internal accounting control necessary to assure compliance with all administrative and legal requirements.

# Ledger Classification

3.17.63.7.1 (03-06-2019) Ledger Classification Ledger classification is a unique identification contained in RRACS indicating how money or items post to the IRS general ledger accounts, tax class, appropriation symbols, recap, and Net Tax Refund Report (NTRR) line numbers, deposit source codes and types of input documents. If a transaction fails any validation test, a message is displayed on the transaction screen in an information box. The message may indicate the transaction failed or the appropriate corrective information to take. Data that passes all validation tests updates RRACS. Each transaction received by the windows or batch is assigned automatically a journal number that is displayed on the window. The terminal operator uses the journal number to cross reference the input documents with the transaction.

# Document Preparation

3.17.63.7.2 (03-06-2019) Document Preparation Document preparation procedures must be performed prior to input on the RRACS terminals. For certain windows, a volume of source documents is used for a single input. On other windows, two or more source documents must balance against each other. Several windows are input directly from the source documents. Form 8166 (Input Reconciliation Sheet) was developed for: Consolidating volume source documents for a single input. Reconciling source documents when a combination of documents is used as input. Follow these procedures for using Form 8166: Assign a number to the Form 8166. Maintain logbooks for the numbers. Use the reconciliation sheet number as the doc ID when a window specifies Form 8166. Use Form 8167 (Supplemental Input Reconciliation Sheet) as a continuation sheet to Form 8166 when more space is necessary. Use the same date and number on the Form 8167. When the database posting is complete, the RRACS input terminals display the journal numbers for each transaction. These journal numbers are used to cross-reference documents. If a reconciliation sheet is used, the journal number(s) are recorded on the reconciliation sheet. The reconciliation sheet number may also be used to cross-reference to the source documents to expedite processing, if the Form 8166 is stamped with the journal number after input to RRACS. There is a maximum of 75 source journals per posting number. This includes the reclassification and application posting necessary for a complete journal.

# Redesigned Revenue Accounting Control System Database

3.17.63.7.3 (03-06-2019) Redesigned Revenue Accounting Control System Database Each accounting transaction is recorded in the database to the proper general ledger account. A double-entry accounting system is used to record both the debit and credit sides of the transactions. A journal number is assigned to each transaction. This journal number is used by the terminal operator to cross-reference the input documents with the transaction. The journal control number is 13 digits signifying a unique transaction. The first three digits identify the RRACS main menu and sub-menu selections, the next six digits are the current date and the last four signify the sequence for that window series. The RRACS database is comprised of a variety of records that summarize the total debit and credit amounts by account numbers. Items for both debits and credits are summarized by the disbursement and assessment accounts only. Each update to the database is by journal entry. Journal entries and online reports are assigned a journal number. In case of an error in a journal entry or online report, the capabilities exist to reverse the entire entry by a reversal journal. Information available includes: Activity detail - Contains information regarding prepared date, confirmed date and assessed date of various source journals Source journal - Contains transaction number and batch date for a document that is posted to the database Journal entry - Contains amount and item count information Components of the RRACS database: ALC - Identifies campus State and U.S. territories - Contains a list of state and U.S. territories for the Fiscal Service and the Commissioner's Annual Report Default date regular - Monday assessment date Responsible Official - List of campus directors for losses and shortages Account Period - List of account periods that is updated annually Financial institutions Research detail - Additional information stored when incoming CIR data do not match with RRACS deposit record (for research purposes) D-Transaction failure - Contains reason why a batch run failed Ledger classification - Contains descriptive information about documents and money Line class - A list of refund and recap line numbers Tax class - A list of tax classes Source journal type - Describes the type of document posted on the RRACS database IRS Accounts - List of IRS and Treasury account numbers Ledger Entry - Indicates whether a journal entry is a debit or credit Appropriation symbol - A list of Treasury appropriation symbols on the RACS 020, 020A and 020B, Statement of Transaction reports Originating source - Information regarding the origin of deposit

# RRACS Processing Accounting Applications

3.17.63.7.4 (03-06-2019) RRACS Processing Accounting Applications The accounting application window records the transfer of debits/credits between various general ledger accounts and between campuses.

# RRACS Inventory Accounts

3.17.63.7.5 (03-06-2019) RRACS Inventory Accounts RRACS must never contain any taxpayer information. Do not use taxpayer ID numbers or any other identifying information for doc ID case numbers. For all inventory accounts, never use a DBA reversal window to reverse an action or a modification window to correct an open case. First close the case, then reopen the case. Maintain a history sheet to document actions for all inventory accounts that are open over 30 days.

# Extended Hours at Enterprise Computing Center - Martinsburg (ECC-MTB)

3.17.63.7.6 (03-06-2019) Extended Hours at Enterprise Computing Center - Martinsburg (ECC-MTB) Campuses are responsible for opening a KISAM ticket whenever they need extended hours on RRACS. The ticket should be assigned to ECC-MTB Scheduling. Let them know the RRACS applications and DB2 database is required to be available on a certain day and during what hours, (for example: Tuesday, April 15, 20XX, from 8:00 a.m. through April 16, 20XX, 2:30 a.m. EST (18.5 total hours)). If the request is for extended hours going beyond 12:00 midnight, contact the RRACS IT group so they can delay overnight batch processing. Email the NHQ RRACS group and the RRACS IT group when an KISAM ticket is opened (include all details, such as date, extended hours, ticket number).

# Input Windows and Journal Numbers

3.17.63.7.7 (04-27-2021) Input Windows and Journal Numbers RRACS utilizes separate windows to input transactions: This is list of batch journal window numbers: WINDOW NUMBER BATCH JOURNAL TYPE 100 GUF 101 SCCF Adjustment Reclass 102 GMF 103 IMF NTRR 104 BMF NTRR 105 DMF NTRR 107 IMF Recap - Semi-Annual 108 BMF Recap 110 EFTPS Deposit 111 EFTPS Debit Voucher 112 EFTPS Reclass 113 EFTPS TEP 114 FPLP Reclass DT/DV 115 GOALS Confirmed Refund 117 PNC Confirmed Deposit 119 GOALS Reconciled Deposit 120 Private Debt Collection (PDC) 126 Low Income IA 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 155 External Leads Payments 156 External Leads Write Off 162 CADE 2 Recap 171 ID Theft - Daily 172 Return Preparer Misconduct - Daily 173 Return Preparer Misconduct Write Off - Monthly 174 Identity Theft Erroneous Refund Write Off 199 Year-End Processing This is a list of manual input window numbers: WINDOW NUMBER MANUAL INPUT TYPE 210 Deposit 211 Confirm Deposit 220 Debit Voucher 221 Debit Voucher Adjustment 236 JV Increase 20F3880 239 JV Decrease 20F3880 302 Acquisition 303 Disposition/Loss 304 Disposition/Profit 305 Disposition/Non-Sale 306 Loss Embezzlement & Theft 307 Loss Unexplained Loss 308 Loss Deposit Discrepancy 309 Recover Embezzle & Theft 310 Recover unexplained Loss 311 Recover Deposit Discrepancy 312 Apply to OIC 313 Apply to Seizure 314 Apply to Miscellaneous 315 Apply from OIC 316 Apply from Seizure 317 Apply from Miscellaneous 320 Seized Property Open 321 Seized Property Close 322 Seized Property Open & Close 323 Collateral Open 324 Collateral Close 325 Collateral Open and Close 330 Open Non-Equity Collateral 335 Close Non-Equity Collateral 340 Open Non-Equity Seizure 345 Closed Non-Equity Seizure 400 Accounting Application 401 Cover Over Liability 402 Miscellaneous Application 404 URF/Miscellaneous 405 PFIC Application 406 URF/Deposit Fund 407 URF/Miscellaneous Fee 408 URF/Refund Repay 409 URF/Loss 411 DCF/SCCF 412 DCF/Miscellaneous Fee 413 DCF/Deposit Fund 414 DCF/Loss 415 DCF/Anti-Drug 417 EFTPS GMF/TEP - BMF 418 EFTPS GMF/TEP - IMF 421 ECC GMF/TEP - BMF 422 ECC GMF/TEP - IMF 424 ECC Deletes - BMF 425 ECC Deletes - IMF 427 ECC Unpostable - BMF 428 ECC Unpostable - IMF 435 Credit Transfer-Out Revenue Receipt CR Doc 436 Credit Transfer-Out Revenue Receipt DR Doc 437 Credit Transfer-Out Deposit Fund CR Doc 438 Credit Transfer-Out Deposit Fund DR Doc 441 Credit Transfer-In Revenue Receipt CR Doc 442 Credit Transfer-In Revenue Receipt DR Doc 443 Credit Transfer-In Deposit Fund CR Doc 444 Credit Transfer-In Deposit Fund DR Doc 446 Confirm Credit Trans-Out Rev Receipt CR Doc 447 Confirm Credit Trans-Out Rev Receipt DR Doc 448 Confirm Credit Trans-Out Deposit Fund CR Doc 449 Confirm Credit Trans-Out Deposit Fund DR Doc 458 Account Transfer-Out - Debit 459 Account Transfer-Out - Credit 460 Account Transfer-In - Debit 461 Account Transfer-In - Credit 465 Confirm Account Transfer-Out - Debit 466 Confirm Account Transfer-Out - Credit 469 IPACR Applications 470 TRACS Payment-Over Cancellation (CR 4970) 471 CADE 2 480 Erroneous Refund - Court Case 481 Erroneous Refund - Non-Court Case 485 Non-Payment of Erroneous Refund 490 Clear Erroneous Refund 495 Informant Rewards 496 Informant Rewards, Offset 498 Insolvency Recovery 499 Revenue clearance TRF 501 Miscellaneous Refund 502 PFIC Refund 503 Excess Refund 504 Unidentified Refund 505 Photocopy Refund 506 CADE to ECC Refund 507 NMF Refund 508 Deposit Fund Refund 509 Anti-Drug Refund 510 Miscellaneous Revenue Refund 512 ECC Refund - BMF 513 ECC Refund - IMF/CADE 514 Oil Spill Refund 515 Informant Reward, Refund 517 User Fee, Refund 518 Confirm ECC Refund - CADE 519 Informant Reward, Confirmation 520 Confirm Miscellaneous Refund 521 Confirm ECC Refund - BMF 522 Confirm ECC Refund - IMF 523 Confirm Excess Refund 524 Confirm Unidentified Refund 525 Confirm Photocopy Refund 526 Confirm NMF Refund 527 Confirm Deposit Fund Refund 528 Confirm Anti-Drug Refund 529 Confirm miscellaneous Revenue Refund 530 Confirm Oil Spill Refund 531 Confirm Passive Foreign Investment Company 532 Manual Cancellation 533 Deposit Fund Cancellation 534 ECC Cancellation - BMF 535 ECC Cancellation - IMF 536 Photocopy Cancellation 537 Anti-Drug Cancellation 538 Informant Cancellation 539 Miscellaneous Revenue Cancellation 540 Oil Spill Cancellation 541 IPAC Receipt 542 TRACS IPACD 543 User Fee Cancellation 544 Arbitrage Cancellation 546 CADE Cancellations 547 IPACD Miscellaneous Disbursement 548 Cover Over Cancellations 549 IPACD Deposit Fund Disbursement 553 IPACD Miscellaneous Revenue Disbursements 555 IPACD Photocopy Disbursement 557 IPACD Anti-Drug disbursement 559 IPACD DMF Offset Disbursement 560 IPACD Oil Spill Disbursement 570 Confirmation Carry Over Refund 580 IPACR FPLP 585 IPACD FPLP 590 Confirmation Arbitrage Refund 591 Confirmation User Fee 593 Low Income IA Reclass 610 Assessment Regular Current With (TC 1) 611 Assessment Regular Current Ind Inc (TC 2) 612 Assessment Regular Current Corp (TC 3) 613 Assessment Regular Current Excise (TC 4) 614 Assessment Reg Current Estate & Gift (TC 5) 615 Assessment Regular Current CTA (TC 7) 616 Assessment Regular Current FUTA (TC 8) 620 Assessment Regular Deficiency With (TC 1) 621 Assessment Regular Deficiency Ind Inc (TC 2) 622 Assessment Regular Deficiency Corp (TC 3) 623 Assessment Regular Deficiency Excise (TC 4) 624 Assessment Reg Deficiency Estate & Gift (TC 5) 625 Assessment Regular Deficiency CTA (TC 7) 626 Assessment Regular Deficiency FUTA (TC 8) 630 Assessment Quick Current Withholding (TC 1) 631 Assessment Quick Current Ind Inc (TC 2) 632 Assessment Quick Current Corp (TC 3) 633 Assessment Quick Current Excise (TC 4) 634 Assessment Quick Current Estate & Gift (TC 5) 635 Assessment Quick Current CTA (TC 7) 636 Assessment Quick Current FUTA (TC 8) 640 Assessment Quick Deficiency With (TC 1) 641 Assessment Quick Deficiency Ind Inc (TC 2) 642 Assessment quick Deficiency Corp (TC 3) 643 Assessment Quick Deficiency Excise (TC 4) 644 Assessment Quick Deficiency Estate & Gift (TC 5) 645 Assessment Quick Deficiency CTA (TC 7) 646 Assessment Quick Deficiency FUTA (TC 8) 650 Assessment Prompt Current With (TC 1) 651 Assessment Prompt Current Ind Inc (TC 2) 652 Assessment Prompt Current Corp (TC 3) 653 Assessment Prompt Current Excise (TC 4) 654 Assessment Prompt Current Estate & Gift (TC 5) 655 Assessment Prompt Current CTA (TC 7) 656 Assessment Prompt Current FUTA (TC 8) 660 Assessment Prompt Deficiency With (TC 1) 661 Assessment Prompt Deficiency Ind Inc (TC 2) 662 Assessment Prompt Deficiency Corp (TC 3) 663 Assessment Prompt Deficiency Excise (TC 4) 664 Assessment Prompt Def Estate & Gift (TC 5) 665 Assessment Prompt Deficiency CTA (TC 7) 666 Assessment Prompt Deficiency FUTA (TC 8) 670 Assessment Jeopardy Current With (TC 1) 671 Assessment Jeopardy Current Ind Inc (TC 2) 672 Assessment Jeopardy Current Corp (TC 3) 673 Assessment Jeopardy Current Excise (TC 4) 674 Assessment Jeopardy Current Estate & Gift (TC 5) 675 Assessment Jeopardy Current CTA (TC 7) 676 Assessment Jeopardy Current FUTA (TC 8) 680 Assessment Jeopardy Deficiency With (TC 1) 681 Assessment Jeopardy Deficiency Ind Inc (TC 2) 682 Assessment Jeopardy Deficiency Corp (TC 3) 683 Assessment Jeopardy Deficiency Excise (TC 4) 684 Assessment Jeopardy Def Estate & Gift (TC 5) 685 Assessment Jeopardy Deficiency CTA (TC 7) 686 Assessment Jeopardy Deficiency FUTA (TC 8) 690 Non-Tax Assessment 691 Abatement 692 Erroneous Abatement 695 Non-Tax Abatement 702 Premium Tax Credit 703 Sequestration 706 Disaster Relief Warrant 707 Disaster Relief Surp Warr 708 Disaster Relief Trans 710 FTD Day Batch 711 FTD Subsequent 712 FTD CRL 713 FTD Tapes to ECC 714 FTD MUCR 715 FTD To Unidentified 721 FTD CRL Debit 740 Confirm FTD Deposit 741 Confirm FTD Debit Voucher 750 FTD Reclass 760 IPAC Payments or Collections 810 Man Assess Regular Current With (TC 1) 811 Man Assessment Regular Current Ind Inc (TC 2) 812 Man Assess Regular Current Corp (TC 3) 813 Man Assess Regular Current Excise (TC 4) 814 Man Assess Reg Current Estate & Gift (TC 5) 815 Man Assess Regular Current CTA (TC 7) 816 Man Assess Regular Current FUTA (TC 8) 820 Man Assess Regular Deficiency With (TC 1) 821 Man Assess Regular Deficiency Ind Inc (TC 2) 822 Man Assess Regular Deficiency Corp (TC 3) 823 Man Assess Regular Deficiency Excise (TC 4) 824 Man Assess Reg Deficiency Estate & Gift (TC 5) 825 Man Assess Regular Deficiency CTA (TC 7) 826 Man Assess Regular Deficiency FUTA (TC 8) 830 Man Assess Quick Current With (TC 1) 831 Man Assess Quick Current Ind Inc (TC 2) 832 Man Assess Quick Current Corp (TC 3) 833 Man Assess Quick Current Excise (TC 4) 834 Man Assess Quick Current Estate & Gift (TC 5) 835 Man Assess Quick Current CTA (TC 7) 836 Man Assess Quick Current FUTA (TC 8) 840 Man Assess Quick Deficiency With (TC 1) 841 Man Assess Quick Deficiency Ind Inc (TC 2) 842 Man Assess Quick Deficiency Corp (TC 3) 843 Man Assess Quick Deficiency Excise (TC 4) 844 Man Assess Quick Def Estate & Gift (TC 5) 845 Man Assess Quick Deficiency CTA (TC 7) 846 Man Assess Quick Deficiency FUTA (TC 8) 850 Man Assess Prompt Current With (TC 1) 851 Man Assess Prompt Current Ind Inc (TC 2) 852 Man Assess Prompt Current Corp (TC 3) 853 Man Assess Prompt Current Excise (TC 4) 854 Man Assess Prompt Current Estate & Gift (TC 5) 855 Man Assess Prompt Current CTA (TC 7) 856 Man Assess Prompt Current FUTA (TC 8) 860 Man Assess Prompt Deficiency With (TC 1) 861 Man Assess Prompt Deficiency Ind Inc (TC 2) 862 Man Assess Prompt Deficiency Corp (TC 3) 863 Man Assess Prompt Deficiency Excise (TC 4) 864 Man Assess Prompt Def Estate & Gift (TC 5) 865 Man Assess Prompt Deficiency CTA (TC 7) 866 Man Assess Prompt Deficiency FUTA (TC 8) 870 Man Assess Jeopardy Current With (TC 1) 871 Man Assess Jeopardy Current Ind Inc (TC 2) 872 Man Assess Jeopardy Current Corp (TC 3) 873 Man Assess Jeopardy Current Excise (TC 4) 874 Man Assess Jeopardy Current Estate & Gift (TC 5) 875 Man Assess Jeopardy Current CTA (TC 7) 876 Man Assess Jeopardy Current FUTA (TC 8) 880 Man Assess Jeopardy Deficiency With (TC 1) 881 Man Assess Jeopardy Deficiency Ind Inc (TC 2) 882 Man Assess Jeopardy Deficiency Corp (TC 3) 883 Man Assess Jeopardy Deficiency Excise (TC 4) 884 Man Assess Jeopardy Def Estate & Gift (TC 5) 885 Man Assess Jeopardy Deficiency CTA (TC 7) 886 Man Assess Jeopardy Deficiency FUTA (TC 8) DBA ONLY 902 Modify 903 Reverse 904 Reverse Assessment 905 Adjust NTRR Line Data 906 Undeposited Collection 907 Deposit 908 Reconcile (deletes from 035C DT/DV unmatched RACS record) 909 Reconcile (deletes from 035B DT/DV unmatched treasury record) 910 Needs authorization from CFO before using. Allows the adjustment of money between tax classes and/or SCCF.

# Error Codes and Conditions

3.17.63.7.8 (03-31-2014) Error Codes and Conditions Error codes are displayed on the window when an attempt is made to post a transaction which contains an error, such as duplicates, or journal control already exists. The system also has a window display that explains the error code. This chart provides a list of RRACS error codes and conditions: ERROR CODE CONDITION * Duplicate was found but has been accepted anyway. AG Update amount is greater than the outstanding amount. AM Individual amounts do not match. AT Total amount does not match on document found. CA Already confirmed. CD Confirm date is earlier than prep date. DN A duplicate was found and is not allowed. DY Duplicate was found but has been accepted anyway. MF Journal control already exists. NA No document was found to update. NF Document was not found. OA Case is already open.

# Correcting Journal Entry Errors

3.17.63.7.9 (03-06-2019) Correcting Journal Entry Errors When a journal entry error is identified, a supervisor's authorization is required for a correcting entry to be posted to the general ledger account. The supervisor's written authorization and supporting documentation must be retained in the manager's files electronically stored on their shared drive. After receiving approval, the DBA reverses the incorrect journal. The reversal journal must include the following information in the message section: The original journal number An explanation The technician who made the original incorrect entry should also be the person who enters the correcting entry (whenever possible). The correcting journal entry must include the following information in the message section: The original journal entry number The reversal journal entry number An explanation The technician also makes a pen and ink notation next to the original journal entry number on the Daily 001 Posting Summary Report. This notation includes: The reversal journal entry number The correcting journal entry number The RACS manager maintains an audit trail log which includes: All correction requests Modification of the doc ID Reversal journal entry numbers Deletions Reconcile - deletes from 035C DT/DV unmatched RACS record Reconcile - deletes from 035B DT/DV unmatched treasury record

# Section 508 Compliance

3.17.63.7.10 (03-06-2019) Section 508 Compliance Section 508 compliance states that when federal agencies develop, procure, maintain or use Electronic and Information Technology (EIT), federal employees with disabilities shall have access to and use of information and data that is comparable to the access and use by federal employees who are not individuals with disabilities, unless compliance would impose an undue burden on the agency. The RRACS system uses several adaptive software tools including: Dragon Naturally Speaking Job Access for Windows and Speech Zoom Text The following RRACS menus and associated windows are 508 compliant: Reconcile deposit records Reverse journal control Maintain online report printing Maintain report printing Create RRACS batch reports Balance research main menu Journal research main menu Display trial balance Display journal control

# Reports

3.17.63.7.11 (03-31-2014) Reports Reports are produced automatically from RRACS. These reports are pre-formatted in the system and generated upon command from the reports main menu except where noted.

# Print Commands

3.17.63.7.12 (03-06-2019) Print Commands When a report is generated through the reports main menu assessment icons, it can be reprinted by using the print option on the reports main menu. Select batch to reprint any EOD, EOM, assessment certificates and abatement report. A maximum of 39 online reports are listed. To print the daily trial balance from the trial balance window: Input the appropriate account period (the default account period is pre-selected). Select print from the action bar. To print journal research: Display the needed source journal or journal control number. Select print from the action bar.

# Disaster Recovery Contingency Plan

3.17.63.8 (03-06-2019) Disaster Recovery Contingency Plan The development RRACS IT group determines the length of time to recover the RRACS system. Notify the appropriate operation manager of the situation with estimated time to recovery. Maintain open communications with the computer room, management staff and all affected areas, as appropriate. The disabled campus contacts the area offices to advise where assessments should be processed.

# Short Term Strategy

3.17.63.8.1 (03-06-2019) Short Term Strategy If RRACS is unavailable during month end, contact CFO HQ Accounting immediately. CFO HQ Accounting has the capability to obtain EOM reports and email them to a campus. If RRACS is unavailable, prepare the following documents using a local area network computer. If the local area network is unavailable, prepare a manual document: Form 8166 (Input Reconciliation Sheet) for all accounting packages and assessments. Form 23C (Summary Record of Assessment/Assessment Certificate) for daily/weekly assessments. After RRACS is available: Input information from Form 8166 (Input Reconciliation Sheet). Input Form 23C information. If the manual Form 23C contains an error, make corrections and stamp journal number on Form 8166 and/or the NMF assessment recap. RRACS DBA duties if the system comes up within 24 hours include: Determine the extent of the problem. Identify any partial transactions and take the necessary steps to recover them. Run End of Day (EOD) and compare to first Daily Trial Balance (DTrial) to ensure that the database is in balance. If all accounts are in balance, proceed with processing. If there is an imbalance, isolate and correct the error and proceed with processing. If the error cannot be found, have the tape from the last good EOD reloaded. Run a DTrial and compare to the previous day's DTrial to ensure correctness. If there is a good list from EOD, the work can be input in the same order as it was input earlier and the audit trail is retained. If a partial shutdown occurs during EOD, each report can be pulled separately and a determination can be made where the shutdown occurred. Call CFO HQ Accounting for guidance from a computer program analyst.

# Server Disruption Contingency Plan

3.17.63.8.2 (03-06-2019) Server Disruption Contingency Plan For occasions where the campus server goes down, follow these procedures: Immediately submit a KISAM ticket. Note: You must indicate on the ticket that IT needs to contact the CFO HQ RACS unit on the status of the disruption. Contact the CFO HQ RACS unit immediately after submitting the ticket. After 36 hours of downtime, management implements the appropriate contingency plan.

# Scorecard Contingency Plan

3.17.63.8.3 (07-18-2024) Scorecard Contingency Plan In the event that the campus is closed (e.g. disaster, inclement weather, power outage) at the end of the month (second business day), implement the following procedures: The department manager or their designee will email the CFO HQ RACS mailbox and copy (cc) the SP HQ mailbox immediately, but no later than 8:00 am local time CFO HQ RACS - CFO RFM IRACS or *cfo.rfm.iracs@irs.gov and HQ Accounting, &CFO:FM:CFM CA Custodial Systems and Analysis HQ SP - &CFO:FM:RAO Campus Accounting Dept 1 All, cfo.fm.cfm.rao.campus.accounting.dept.1.all@irs.govor &CFO:FM:RFA:C2:Campus Accounting Dept 2 All, cfo.fm.rfa.c2.campus.accounting.dept.2.all@irs.gov. CFO HQ RACS management implements the appropriate contingency plan, (for example an extension for the affected submission processing center(s)(SPC). Upon reopening of the SPC, any scorecard deliverables (SF 224, 20F3502, 30F3885, 7001/7009) must be submitted by their normal deadlines. Note: These procedures do not apply to delayed openings. If the SPC has a delayed opening due to weather, follow normal procedures to request an extension. Follow normal procedures to request an extension for any other reports, if necessary. CFO HQ RACS determines scorecard ratings on a case-by-case basis. In the event that the campus is closed (e.g. disaster, inclement weather, power outage) on any other business day, implement the following procedures: The department manager or their designee must email the CFO HQ RACS mailbox, cfo.rfm.iracs@irs.gov and CFO HQ Accounting, &CFO:FM:CFM CA Custodial Systems and Analysis and copy (cc) the SP HQ mailbox, CFO.FM.CFM.RAO.CAMPUS.ACCOUNTING.DEPT.1.ALL@irs.gov or CFO.FM.RFA.C2.CAMPUS.ACCOUNTING.DEPT.2.ALL@irs.gov immediately but no later than 8:00 a.m. local time. CFO HQ RACS management implements the appropriate contingency plan, for example, extension for the affected SPC. Upon reopening of the SPC, any scorecard deliverable must be submitted as soon as possible. Note: These procedures do not apply to delayed openings. If the SPC has a delayed opening due to weather, follow normal procedures to request an extension . CFO HQ RACS determines scorecard ratings on a case-by-case basis.

# Database Administrator (DBA) and Alternate DBA Functions

3.17.63.9 (03-06-2019) Database Administrator (DBA) and Alternate DBA Functions Each site appoints a DBA and an alternate DBA. The DBA and no more than two alternate DBAs shall have access to the RACS DBA main menu. The alternate DBAs must be thoroughly proficient with the contents of this IRM. The RACS unit manager must sign certification that the alternate has completed the above requirements and that she/he assumes responsibility for the alternate DBAs actions. Only the DBA and/or alternate DBA shall have access to the RACS database main menu. The DBA should have a thorough knowledge of double-entry accounting principles and theory, as employed in the IRS accounting control systems. The DBA is assigned a password to allow access to the DBA menu. These windows allow modification of a variety of database information. Extreme caution must be exercised when changes are made to the database. The responsibilities of the DBA include, but are not limited to: Correcting the records that contain errors in identification and status. Ensuring that the balance and the integrity of the database are maintained at all times. Ensuring that default account period and default assessment date are properly set. Ensuring that all daily and weekly tapes are processed timely and prior to month end closing procedures. In addition to the above responsibilities, other duties that the DBA performs include: Classifying an extensive variety of site accounting transactions by analyzing batched or 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 necessary redundant corrective action. Analyzing accounts by reviewing and balancing the RACS computer-generated accounting reports to ensure that reports cross balance and that all general ledger and subsidiary files agree with reported information. Participating in the reconciliation of the general ledger accounts with external subsidiary records in other units of the branch, balancing principal and interest with appropriate general ledger accounts and reconciling both accounts with the appropriate accounting reports. Maintaining various logs for electronic data processing and database corrections. Monitoring all electronic data input to and output from RRACS and making all necessary reversals. Establishing checklists for end of day (EOD), end of month (EOM) and the new month. Reviewing the following database lists for invalid entries, minus records and initiating corrective action when necessary: field office records, loss and recovery records, individual detail records, confirmed DT/DVs, unconfirmed DT/DVs, federal tax deposits (FTD) DT/DVs and FTD daily wire records. Protecting passwords if one is compromised, contact the Fiscal Service immediately to have it changed. When an employee leaves or is no longer assigned responsibility, a new password should also be requested from the Fiscal Service. Reviewing all reports and making sure DT/DV list equals receipt column total on the RACS 020 (Statement of Transactions), that the audit trail on Form 2162 (Summary of Assessment Certificates Issued) includes all manual assessments and that NTRR balances to general ledger accounts 5100 (Disbursements, Principal), 5200 (Disbursements, Interest), 2410 (Refund Repay Principal) and 2420 (Refund Repay Interest). Making sure all accounts are in correct status in preparation for EOM processing and monitoring accounts to be maintained in zero balance. Reviewing the unpulled assessments on daily basis.

# Database Administrator (DBA) Main Menu

3.17.63.9.1 (03-06-2019) Database Administrator (DBA) Main Menu There are five options available to the DBA for maintaining the RRACS database static tables. The DBA options allow changes in accounting period, assessment date or accountable officer. DBA modify sub-menu. This menu allows modification to certain records that have posted to the RRACS general ledger accounts but contain errors in identification and status. Generally, maintain source journal data can be modified, however, ledger classification or dollar amount cannot be modified. Erroneous ledger classification or dollar amount data require a reversal journal action. All modifications begin with journal number series 902 and must be approved by management official. Modifications are not allowed to Collections Information Repository or for batch activities. 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 modification is done incorrectly, a correction modification must be made to the original journal. They system does not allow modifications to 902 journal series. Disregard any alpha characters on high or low check numbers, only numeric input is allowed. DBA reversal sub-menu. This menu is used to reverse a journal entry which has posted in error to the general ledger accounts. A reversal journal action reverses all erroneous postings to all accounts posted in error by the original journal entry. All reversal journal number series begin with 903 or 904. Reversal journals must be approved by a management official. To ensure an adequate audit trail, notate the original journal number in the message text on the reversal journal. Include the original number in the message section of the re-input journal. When reversing a pulled or confirmed record, the pulled or confirmed posting must be reversed before the original journal can be reversed. Note: The 903 or 904 reversal journals can only be used to reverse a journal action that was input in the same accounting period. DBA Net Tax Refund Report (NTRR) sub-menu. This menu is used to increase or decrease NTRR line data. NTRR line data adjustments post as entered. There are no validity checks in place to reject erroneous postings, however, an erroneous posting can be reversed through the DBA reversal sub-menu. DBA collection sub-menu. This menu provides for the control of funds during the transfer of accountability from one campus official to another. The undeposited collections sub-menu windows allow for the input to account 7500 (undeposited collections) of memorandum copies of DTs marked undeposited collections and amounts from the field office listings to cover tax payments received on the transfer date to the campus official, but not submitted to the depository that day. The deposit windows allow for the input of DTs related to previously input undeposited collection payments. Deposit sub-menu. This menu provides for the control of funds during the transfer of accountability from one campus official to another. The DBA deposit windows allow for the input of DTs related to previously input undeposited collection payments. DBA 908 window (Reconcile). This menu is used to reconcile the items posted to the RACS 035B (DTDV Unmatched Treasury Records) & 035C (DTDV Unmatched RACS Records) which for various reasons did not match during the month.

# End of Day Routine

3.17.63.9.2 (03-06-2019) End of Day Routine The end of day (EOD) reports are generated to ensure that the database is in balance and ready to be backed up at ECC-MTB. These reports can all be generated at once or selected individually. Perform the normal EOD procedures. Verify completion of all window postings with RRACS technicians. Review the daily posting summary, daily and future trial balances and NTRR. If the EOD reports are out of balance after the review, the reports must be researched and resolved immediately. The RRACS database is automatically backed up daily by EDD-DET as part of normal mainframe procedures. RRACS programs and data files are automatically backed up daily by ECC-MTB if they were changed on that day as part of the routine procedure. Records remain on the database for a period of five years.

# RRACS Validation Process

3.17.63.9.3 (03-06-2019) RRACS Validation Process After completing month end reporting, the database is ready for posting. The DBA must set the date for the new accounting month and the default date for assessments. Records are not deleted during EOM processing. All records are retained in the database for up to five years and are available for research at any time on demand. Cumulative amounts are calculated from individual records and generated based on the date parameters specified when generating reports. There are no longer current and future indicators. Records are compared to the set accounting date to determine if a record is for a future period. Records are designated as reported or not reported within the database to differentiate what should be included in the next reporting cycle. There are no longer any summary records within the database. Summaries are computed based on the sum or net of individual records. All records are related to specific general ledger accounts. It is now possible to generate all the detail records associated with a general ledger account or a summary record of assessment, etc.

# Month End Closing

3.17.63.9.4 (09-21-2023) Month End Closing When all transactions for a particular accounting month have been input, including perfection and re-input of errors needing correction, several procedures must be followed to close out the month, generate reports and set up the database for the new month's transactions. These procedures must be started on the second workday after the close of the accounting month. In addition, email the CFO HQ Accounting office to notify status or completion of end of month (EOM) processing. If RRACS is unavailable on EOM processing day, contact the Revenue Systems and CFO HQ Accounting section immediately, &CFO:FM:CFM CA Custodial Systems and Analysis. CFO has the capability to pull the campus EOM reports and email them to the campus. If Treasury is unavailable to transmit any supplemental, contact the CFO HQ Accounting office immediately. It is a requirement to use the EOM check list that was provided to all the campuses. The check list must be signed by the operation manager before emailing CFO HQ Accounting that the EOM balancing is complete. For additional information about the checklist, see IRM 3.17.64.31.1, Accounting Control General Ledger Policies and Procedures. Perform the normal end of day (EOD) procedures. If there is an imbalance on the daily trial balance, make necessary corrections and rerun EOD procedures. When all corrections have been made and a balanced daily trial balance has been produced, the database is ready to run month end reports. The field office inventory detail inventory report can be generated every month. Verification by the field is required semi-annually. For the months of March and September, prepare a two-way memo to each area requesting confirmation from them. Month Ending September requires that the fiscal year end reports are selected from the fiscal year end menu, after month end reports have been generated and validated. After all reports are generated, the DBA must change the accounting period to the new accounting month. Note: The assessment date will default. The system is backed up during normal EOD procedures at ECC-MTB. One copy of each report is generated. Upon completion, each report must be reviewed for accuracy. If there are any problems, the DBA must initiate a corrective action and regenerate a corrected report.

# Month End Reports

3.17.63.9.4.1 (07-24-2015) Month End Reports One copy of each report is generated. Upon completion, each report must be reviewed for accuracy. If there are any problems, the DBA must initiate a corrective action and regenerate a corrected report. If there are any Treasury supplemental submitted, the service centers must email a copy to the CFO HQ Accounting no later than the fifth workday of the new month. After EOM balancing is complete, send the total dollar amount reported in Section I for appropriation fund 20X5080.1 via email to: SecuritiesAccountingTeam@fiscal.treasury.gov. The email must be sent no later than COB on the second workday of the new month and contain: Campus name ALC Accounting period ending Total dollar amount reported on RACS 020 in Section I for Appropriation Fund 20X5080.1 (must report zero dollars).

# Fiscal Year-End Processing

3.17.63.9.5 (03-06-2019) Fiscal Year-End Processing Fiscal year-end reports must be requested immediately after verifying September month end reports. Reports are generated from the report's main menu and the fiscal year-end reports sub-menu. All reports can be requested at once by selecting the All option or individual reports may be run by selecting their individual titles. The All option zeroes out the nominal accounts, creates a journal 199 and produces a FY Form 2162 (Summary of Assessment Certificates Issued), as well as a cumulative trial balance. The monthly trial balance must be verified to assure that all nominal accounts are zero and that the real accounts have been rolled over correctly. All nominal account balances are closed out to general ledger account 9999 (Revenue Clearance Accountability).

# List of Headquarters Journal Posting Numbers

3.17.63.10 (01-12-2023) List of Headquarters Journal Posting Numbers This chart provides the CFO HQ Journal posting numbers. Journal Posting Number Journal Name 000 Transmittals 001 Earned Income Credit Advance 003 Presidential Election Contribution Fund 004 Debit Master File Transfer from BCA 005 Earmark 006 Excess FICA 007 Excise (Tax Form 4136 and Form 8849) 008 Excise NTRR 009 Postage Repayment 010 Railroad Retirement Tax 011 Child Credit Disbursement 012 Service Center Refunds 013 Postage IPAC 014 Railroad Retirement DR 015 FUTA-Debit 016 IPAC Receipt 017 FUTA-Credit 018 Commonwealth of the Northern Mariana Islands 019 Railroad Retirement CR 020 BATF/DOJ 021 Customs 022 Child Credit Warrant 023 Child Credit Surplus 027 IPAC Disbursement 028 Tax Receivable Adjustment 029 Frozen Credit 031 Postage Warrant 032 Refund IRC Principal 033 Refund IRC Interest 034 Earned Income Credit 035 Photocopy Fee Disb 036 IPAC Territorial Child CR (IPAC COVID Stim Trty, IPAC COVID Stim Resp Trty and IPAC COVID EMP Reten Trty.) 037 Refund IRC Principal Surplus 038 Refund IRC Interest Surplus 039 EIC Surplus 040 Health Coverage Tax Credit 041 HIRE-BOND Warrant (Qualified Zone Academy Bonds, Qualified School Construction Bonds, Clean Renewable Energy Bonds and Qualified Energy Conservation Bonds) 042 HIRE-BOND Surplus Warrant (Qualified Zone Academy Bonds, Qualified School Construction Bonds, Clean Renewable Energy Bonds and Qualified Energy Conservation Bonds) 043 HIRE-BOND Reclass (Qualified Zone Academy Bonds, Qualified School Construction Bonds, Clean Renewable Energy Bonds, Qualified Energy Conservation Bonds and Branded Prescription Drug) 044 PPA Act Warrant (Small Business Credit and Therapeutic Credit) 045 PPA Act Surplus Warrant (Small Business Credit and Therapeutic Credit) 046 PPA Act Reclass (Small Business Credit, Therapeutic Credit and Hire 911 Receipts) 051 Reverse Closeout-Credit 053 Reverse Closeout-Debit 054 Resolve BCA-Debit 055 Resolve BCA-Credit 056 EIC DMF Offset 057 EIC Disbursements 058 1081T 059 1081F 060 Resolve BCA 061 FUTA 062 HCTC - No SF224 063 Private Collection Agency 064 COVID Stimulus 065 COVID Stimulus US Warrant 066 COVID Stimulus Surplus Warrant 067 Refundable Credit (Individual AMT and Corporate AMT), HQDisbCorpAMTTY2018&Futur, CorpAMTTY2018&FuturCRElec, CorpAMTTY2018&FuturOffset 068 Refundable Warrant (Individual AMT and Corporate AMT) 069 Refundable Warrant, Surplus (Individual AMT and Corporate AMT) 070 HCTC/Informant Warrant 071 HCTC/Informant Surplus Warrant 072 HCTC FM Portion 073 Allowance for Doubtful Accounts (ADA) 074 Seized Assets 075 NTRR Rollup 076 Net Receivable Change SOCA 077 American Opportunity Cr, Reclass 078 American Opportunity Cr, Warrant 079 American Opportunity Cr, Surplus Warrant 081 Refund SGL Tax Class 089 Net Change to Payable 090 HQ MISC Application 094 COVID Response Reclass 095 COVID Response US Warrant 096 COVID Response Surplus Warrant 097 Build America, Reclass 098 Build America, Warrant 099 Build America, Surplus Warrant 115 SC automated batch refund match confirmation 119 SC DTDV automated batch file 120 Automated Batch Posting - PCA 126 Automated Batch Posting - Low Income IA 143 Automated Batch Posting - CDDB UA Recap - Weekly 144 Automated Batch Posting - CDDB UA Recap - Monthly 174 CDDB IDT Write-Off 185 Automated BITC file 186 Automated IITC file 187 Automated Batch Posting - PTC 593 Low Income IA Reclass 700 Premium Tax Credit Warrant 701 Premium Tax Credit Surplus Warrant 702 Premium Tax Credit 703 Sequestration 705 State Innovation Breakout 706 Disaster Relief Warrant 707 Disaster Relief Surplus Warrant 708 Disaster Relief Trans 760 IPAC Posting Summary 902 Line Modification 903 Reversal 905 NTRR Line Adjustment 911 SF 224 Super Window, Sup224HQDisCorpAMTTY2018F, Sup224CorpAMTTY2018FCREle, Sup224NewCorpAMTFutOff Sup224StatInnSeqParToChld 912 Non224CorpAMTTY2018FutOff, Non224NewCorpAMTFutOff 914 2108 Year end process 915 SGL only Period 1-12, 4902000902,20X0931 916 SGL only Period 13, 4902000902,20X0931

# General Ledger Chart of Accounts

3.17.63.11 (09-21-2023) General Ledger Chart of Accounts The general ledger chart of accounts is arranged by the below accounting classification: 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 This is the list of numbers and titles of the general ledger accounts in RRACS. Acct. No. Account Title Real (R) or Nominal (N) Normal Bal.Debit (DR) or Credit (CR) 0003 HQ Warrant, Principal R DR 0004 HQ Warrant, Interest R DR 0005 HQ Warrant, COVID Stimulus US R DR 0036 HQ Warrant, COVID Response US R DR 0205 HQ Surplus Warrant, COVID Stimulus US R CR 0236 HQ Surp Warrant, COVID Response US R CR 0505 HQ Disb, COVID Stimulus US R CR 0605 HQ Disb, COVID Stimulus Territories R CR 0636 HQ Disb, COVID Response Territories R CR 0647 PTC, Liability Child R CR 0705 HQ Disb, COVID Recovery Rebate R CR 0736 HQ Disb, COVID Emp Retention US R CR 0836 HQ Disb COVID Emp Reten Territories R CR 0908 Child Downward Adjustment PTC N DR 0909 Child Upward Adjustment PTC N CR 0910 Child Downward Adjustment CSR N DR 0911 Child Upward Adjustment CSR N CR 0912 Child Downward Adjustment BHP/PTC N DR 0914 Child Upward Adjustment BHP/PTC N CR 0915 Child Downward Adjustment BHP/CSR N DR 0916 Child Upward Adjustment BHP/CSR N CR 0936 HQ Disb, COVID Response US R CR 0970 Child Allot, Realized Res PTC N CR 0971 Child Allot, Realized Res CSR N CR 0972 Child Allot, Realized Res BHP PTC N CR 0973 Child Allot, Realized Res BHP CSR N CR 0976 Child Del Orders Oblig Unpaid PTC N CR 0977 Child Del Orders Oblig Unpaid CSR N CR 0978 Child Del Orders Oblig Unpd BHP/PTC N CR 0979 Child Del Orders Oblig Unpd BHP/CSR N CR 1000 Accounts Receivable Real/Nominal Debit/Credit 1051 State Innovation Sequester R CR 1075 HQ, State Innovation N CR 1100 BMF Accounts Receivable R DR 1200 IMF/CADE Accounts Receivable R DR 1205 CADE Accounts Receivable R DR 1300 Non-Tax Accounts Receivable R DR 1301 CADE Non-Tax Receivable R DR 1321 NMF Notice R DR 1322 NMF Taxpayer Delinquent Account Deferral R DR 1324 NMF TDA Deferral Under Tolerance R DR 1360 NMF Installment Agreement R DR 1371 NMF OIC R DR 1389 NMF Suspense R DR 1400 Tax Accounts Transferred Out R DR 1401 Accrued Interest on Taxes Receivable R DR 1402 Accrued Penalty on Taxes Receivable R DR 1403 Unpaid Compliance Assessments R DR 1404 Accrued Interest on Compliance Assessments R DR 1405 Accrued Penalty on Compliance Assessments R DR 1406 Unpaid Write-Off Assessments R DR 1407 Accrued Interest on Write-Offs R DR 1408 Accrued Penalty on Write-Offs R DR 1409 Unpaid Memo Assessments R DR 1410 Accrued Interest on Memo Assessments R DR 1411 Accrued Penalty on Memo Assessments R DR 1430 Tax Receivable Adjustment R DR 1510 Other Receivables, Regular R DR 1530 Court Case Erroneous Refund R DR 1535 CI Court Ordered Restitution Erroneous Refunds (Kansas City Only) R DR 1540 Non-Court Case Erroneous Refund R DR 1543 Payment Over Cancellation R DR 1545 Identity Theft Erroneous Refund R DR 1547 Return Preparer Misconduct Erroneous Refund R DR 1550 Injured Spouse Claims Allowed - Rec R DR 1600 Manual Assessment, Transit Acct R DR 1710 Dishonored Checks R DR 1720 Dishonored Checks, Adjustments R DR/CR 1810 BMF Accounts Receivable, Inactive R DR 1815 CADE Accounts Receivable, Inactive R DR 1820 IMF/CADE Accounts Receivable, Inactive R DR 1830 NMF Accounts Receivable, Inactive R DR 1840 Other Receivables, Inactive R DR 1905 HQ Disb, COVID Stimulus US (Non-224) R DR/CR 1936 HQ Disb COVID Response US (Non-224) R DR/CR 2000 Receipt Accounts Real/Nominal Credit/Debit 2110 Withholding Revenue Receipts, Dir N DR 2120 Ind Income Revenue Receipt, Dir N DR 2130 Corporation Revenue Receipt, Dir N DR 2140 Excise Revenue Receipt, Dir N DR 2150 Estate and Gift Revenue Receipt, Dir N DR 2170 CTA Revenue Receipt, Dir N DR 2180 FUTA Revenue Receipt, Dir N DR 2210 Withholding Revenue Receipt, FTD N DR 2220 Ind Income Revenue Receipt, FTD N DR 2230 Corporation Revenue Receipt, FTD N DR 2240 Excise Revenue Receipt, FTD N DR 2270 CTA Revenue Receipt, FTD N DR 2280 FUTA Revenue Receipt, FTD N DR 2305 Unclaimed Funds N DR 2310 Treaty Country Receipts N DR 2315 Arbitrage Receipt (Ogden Only) N DR 2320 Miscellaneous Receipt N DR 2325 Miscellaneous Forfeiture Receipts N DR 2330 EP/EO User Fees (Cincinnati Only) N DR 2335 Miscellaneous User Fees (Cincinnati & Ogden Only) N DR 2340 Photocopy Fee N DR 2342 Photocopy Fee, PrYr N CR 2345 Presidential election Campaign N DR 2350 Public Debt N DR 2355 Federal Court-Ordered Restitution (Kansas City Only) N DR 2360 Conscience Fund N DR 2365 LIFO Payments (Cincinnati Only) N DR 2370 Mortgage Subsidy Bond Receipt N DR 2380 Original Installment Agreement N DR 2385 Reinstated Installment Agreement N DR 2395 OIC User Fees (Cincinnati, Memphis & Brookhaven Only) N DR 2410 Refund Repay Principal N DR/CR 2420 Refund Repay Interest N DR/CR 2600 Oil Spill Receipts (Austin Only) N DR 2900 Child Support Receipts N DR 2910 IPAC Receipts N DR 2915 DOJ Receipts R DR 3000 Inventory Accounts Real/Nominal Credit/Debit 3200 Collateral Held (Ogden Only) R DR 3300 Seized Property (Ogden Only) R DR 4000 Liability Accounts Real/Nominal Credit/Debit 4110 ECC Suspense for MF - BMF R DR/CR 4117 Accrued Interest on Taxes Receivable R CR 4118 Accrued Penalty on Taxes Receivable R CR 4120 SC Suspense for MF - BMF R DR/CR 4121 Unpaid Compliance Assessments R CR 4122 Accrued Interest on Compliance Assessments R CR 4123 Accrued Penalty on Compliance Assessments R CR 4125 EFTPS/FPLP Suspense for MF - BMF (Ogden Only) R DR/CR 4126 Unpaid Write-Off Assessments R CR 4127 Accrued Interest on Write-Offs R CR 4128 Accrued Penalty on Write-Offs R CR 4130 ECC Unpostable - BMF R DR/CR 4131 Unpaid Memo Assessments R CR 4132 Accrued Interest on Memo Assessments R CR 4133 Accrued Penalty on Memo Assessments R CR 4150 HQ Due to Treasury, ADA R CR 4205 SC Suspense for To/From CADE R DR/CR 4210 ECC Suspense for MF - IMF/CADE R DR/CR 4215 CADE ECC Suspense R DR/CR 4217 CADE MFT 30 to MFT 29 R CR 4220 SC Suspense for MF - IMF R DR/CR 4225 EFTPS/FPLP Suspense for MF - IMF (Ogden Only) R DR/CR 4230 ECC Unpostable Documents - IMF R DR/CR 4254 MFT 30 to MFT 29 R CR 4300 Unapplied FTD Transactions - SCCF (Austin, Cincinnati, Kansas City and Ogden Only) R DR/CR 4420 SC Suspense for NMF R DR/CR 4425 EFTPS/FPLP Suspense for NMF (Ogden Only) R DR/CR 4430 Unpostable Documents - NMF R DR/CR 4440 Assessment & Abatement Suspense - NMF R DR/CR 4510 Pre-payment Credits - BMF R CR 4520 Pre-payment Credits - IMF/CADE R CR 4521 Pre-payment Credit - Non-Tax R CR 4522 CADE Pre-payment CR - Non-Tax R CR 4530 CADE Pre-payment CR R CR 4610 Unapplied Advance Payments R CR 4615 IRC Sec. 847 Spec. Tax Payments R CR 4620 Unidentified Remittances R CR 4625 Insolvency Suspense R CR 4626 PFIC Suspense R CR 4701 Liability for Cover Over - NMI (Ogden Only) R CR 4702 Liability for Cover Over - VI (Austin and Ogden Only) R CR 4703 Liability for Cover Over - Guam (Ogden Only) R CR 4704 Liability for Cover Over - Samoa (Ogden Only) R CR 4710 Offers-in-Compromise (Cincinnati Only) R CR 4720 Sales of Seized Property (Ogden Only) R CR 4730 Miscellaneous Deposit Fund R CR 4740 Deposit Funds in Transit R CR 4750 Anti-Drug Special Funds Liability R CR 4755 Liability For Informant Reward (Ogden Only) R CR 4765 EFTPS Miscellaneous Suspense (Ogden Only) R DR/CR 4801 Approved Vouchers Payable, Prin R CR 4802 Approved Vouchers Payable, Int R CR 4803 Approved Vouchers Payable, Deposit Fund R CR 4804 Approved Vouchers Pay, Anti-Drug R CR 4805 Approved Vouchers Payable, Oil Spill R CR 4806 Approved Vouchers payable, Miscellaneous Revenue R CR 4808 Approved Vouchers Payable, Informant Reward R CR 4810 Liability for Budget Clearing Account - Increases/Decreases R DR/CR 4811 Approved Vouchers Payable - NMI (Ogden Only) R CR 4812 Approved Vouchers Payable - VI (Austin and Ogden Only) R CR 4813 Approved Vouchers Payable - Guam (Ogden Only) R CR 4814 Approved Vouchers Payable - Samoa (Ogden Only) R CR 4815 Approved Vouchers Payable - Miscellaneous User Fee R CR 4816 Approved Vouchers Payable - Photocopy Fee R CR 4817 Approved Vouchers Payable - Original Installment Agreement User Fee R CR 4818 Approved Vouchers Payable - Reinstated Installment Agreement User Fee R CR 4819 Approved Vouchers Payable - OIC User Fee R CR 4820 Approved Vouchers Payable - Reserved R CR 4900 Revenue Credit in Transit to Other Service Campuses R CR 4910 Disbursement, Loss R DR 4950 IMF Unallowable Deductions R DR/CR 4960 Unconfirmed FTDs (Austin, Cincinnati, Kansas City and Ogden Only) R DR/CR 4970 Unapplied Refund Reversals R DR/CR 4971 Unapplied External Leads R CR 4975 Liability DOJ Receipts (Kansas City Only) R CR 4980 Liability for Inventory Accounts (Ogden Only) R CR 4985 IPACR Suspense R CR 5000 Disbursement Accounts Real/Nominal Debit/Credit 5100 Disbursements, Prin N CR 5151 State Innovation Sequester R DR 5152 HQ Undelivered Orders UP 0951 Child R DR 5153 HQ Undelivered Orders ADV 0951 Child R DR 5154 HQ Delivered Orders Paid 0951 Child N DR 5156 HQ Undelivered Orders UP 0949 Child R DR 5157 HQ Undelivered Orders ADV 0949 Child R DR 5158 HQ Delivered Orders PAID 0949 Child N DR 5200 Disbursements, Int N CR 5301 Disbursements, Miscellaneous User Fee N CR 5302 Disbursements, Photocopy Fee N CR 5303 Disbursements, Original IA PriorYr N CR 5304 Disbursements, Reinstated IA PriorYr N CR 5305 Disbursements, OIC User Fee N CR 5306 Disbursements, Reserved N CR 5307 Disbursements, Original IA CurrentYr N CR 5308 Disbursements, Reinstated IA CurrYr N CR 5400 Disbursements, Miscellaneous Revenue N CR 5401 Disbursements, PFIC (Ogden Only) N CR 5511 HQ Expense, PCA Fund Ind N DR 5512 HQ Expense, PCA Fund Ind Ret Earn N DR 5513 HQ Expense, PCA Fund Withholding N DR 5514 HQ Expense, PCA Fund Withhold Ret N DR 5515 HQ Expense, PCA Fund Corporate N DR 5516 HQ Expense, PCA Fund Corp Ret Earn N DR 5517 HQ Expense, PCA Fund Excise N DR 5518 HQ Expense, PCA Fund Excise Ret Earn N DR 5519 HQ Expense, PCA Fund Estate & Gift N DR 5520 HQ Expense, PCA Fund Estate Gift Ret N DR 5521 HQ Expense, PCA Fund Railroad N DR 5522 HQ Expense, PCA Fund RR Ret Earn N DR 5523 HQ Expense, PCA Fund FUTA N DR 5524 HQ Expense, PCA Fund FUTA Ret Earn N DR 5610 HQ Expense, Earned Income Credit N CR 5611 HQ Expense, EIC (Non-224) N CR 5620 HQ Expense, Informant Reward N CR 5630 HQ Expense, Photocopy Fee N CR 5631 HQ Expense, Photocopy Fee (Non-224) N CR 5640 HQ Expense, Disbursement, Principal N CR 5641 HQ Expense, Disburse Princ (Non-224) N CR 5645 HQ Expense, COVID Response US N CR 5647 HQ Expense, American Opp Tax Credit N CR 5648 HQ Expense, Build America Bond N CR 5650 HQ Expense Disbursement, Interest N CR 5651 HQ Expenses Disbursement, HCTC N CR 5652 HQ Expense, Disburse Int (Non-224) N CR 5653 HQ Expense, Disburse HCTC (Non-224) N CR 5654 Renewable Energy Bonds, HQ Disb N Debit/Credit 5655 Energy Conservation Bonds, HQ Disb N Debit/Credit 5656 Zone Academy Bonds, HQ Disb N Debit/Credit 5657 School Construction Bonds, HQ Disb N Debit/Credit 5660 HQ Expense, Child Credit N CR 5661 HQ Expense, Territorial Child N Debit/Credit 5662 HQ Expense, Child Credit (Non-224) N Debit/Credit 5663 HQ Expense, Terr Child Cr (Non-224) N Debit/Credit 5664 HQ Expense, Coverover N DR 5665 HQ Expense, Disaster Tax Relief R DR 5666 HQExpense COVID StimulusTerritories N Debit/Credit 5667 HQ Expense COVID Resp Territories N Debit/Credit 5668 HQExpense COVID EMPRetenTerritories N Debit/Credit 5674 State Innov Sequester HQ Disb N Debit/Credit 5675 HQ State Innov Seq DIsb N DR 5959 Therapeutic Credit, HQ Disb N Debit/Credit 6000 Assessments and Settlements Real/Nominal Debit/Credit 6001 Installment Agreement Liability N CR 6010 Arbitrage Rebate Liability Revenue (Ogden only) N CR 6011 Arbitrage Rebate Penalty Liability (Ogden Only) N CR 6110 Withholding Tax Assessment - Prin N CR 6111 Withholding Tax Assessment - Pen N CR 6112 Withholding Tax Assessment - Int N CR 6120 Individual Income Tax Assessment - Prin N CR 6121 Individual Income Tax Assessment - Pen N CR 6122 Individual Income Tax Assessment - Int N CR 6130 Corporation Tax Assessment - Prin N CR 6131 Corporation Tax Assessment - Pen N CR 6132 Corporation Tax Assessment - Int N CR 6140 Excise Tax Assessment - Prin N CR 6141 Excise Tax Assessment - Pen N CR 6142 Excise Tax Assessment - Int N CR 6150 Estate & Gift Tax Assessment - Prin N CR 6151 Estate & Gift Tax Assessment - Pen N CR 6152 Estate & Gift Tax Assessment - Int N CR 6170 CTA Tax Assessment - Prin N CR 6171 CTA Tax Assessment - Pen N CR 6172 CTA Tax Assessment - Int N CR 6180 FUTA Tax Assessment - Prin N CR 6181 FUTA Tax Assessment - Pen N CR 6182 FUTA Tax Assessment - Int N CR 6190 Previously Assessed Tax N CR 6191 Previously Assessed - Pen N CR 6192 Previously Assessed - Int N CR 6200 Taxpayer Accounts Transferred N DR/CR 6201 Mirror Assessments N DR/CR 6310 Miscellaneous Fees N CR 6320 Offshore Oil Account (Austin Only) N CR 6330 Debtor Master file Offsets N CR 6400 Miscellaneous Revenue Collection N CR 6510 Overassessment Credited N DR 6520 Refund of Tax & Interest - NMF N DR 6530 Tax Accounts Compromised N DR 6540 Small Debits and Credits Cleared N DR/CR 6545 BMF 100% Penalty Credit Allowed N DR/CR 6550 Withholding Tax Payments Credited N DR/CR 6560 Other Credits Allowed N DR 6565 Refund Cancellation Cr Allowed N DR 6570 Substantiated Credits Allowed N DR 6575 Overpayment Interest Allowed N DR 6580 Revenue CR Transferred To/From N DR/CR 6590 Deposit Fund CR Transferred To/From N DR/CR 6600 Accounts Cleared, Statute N DR/CR 6700 Foreign Check Collection Cost & Miscellaneous Bank Charges N DR 6800 Excess Collection N CR 6801 Expired External Leads N CR 6810 Unapplied Statute Expired Credit N DR/CR 6900 Adjustments or Corrections of Rev N DR 6901 ECP Adjustments of Revenue N DR 6905 Identity Theft Erroneous Refund Write-Offs N DR 6907 Return Preparer Misconduct Erroneous Refund Write Offs N DR 6910 Adj or Correction of Miscellaneous Revenue N DR 6920 Disbursement Write-Off N DR 6950 DOJ Civil Debt Collection Holdback (Atlanta Only) N DR 6970 Small Debit and Credit cleared - FTD N DR/CR 6975 Liability for Small Debits and Credits Cleared - FTD N DR/CR 6980 Acquired Property Disposed of Other Than by Sale (Ogden Only) N DR 6985 Profit and Loss on Sale of Acquired Property (Ogden Only) N DR/CR 7000 Other Assets Real/Nominal Debit/Credit 7001 Unclassified EFTPS/FPLP (Ogden Only) R DR 7002 Deposit Fund Receipts/Deposit Fund Disbursements R DR 7003 Anti-Drug Special Fund Receipts/Anti-Drug Disbursements R DR 7004 Informant Reward Drug Receipts/Disbursements (Ogden Only) R DR/CR 7005 Cover Over Receipts/Disbursement - NMI (Ogden only) R DR 7006 Cover Over Receipts/Disbursements - VI (Austin and Ogden Only) R DR 7007 Cover Over Receipts/Disbursements - Guam (Ogden Only) R DR 7008 Cover Over Receipts/Disbursements - Samoa (Ogden Only) R DR 7009 Insolvency Unclassified R DR 7100 Property Acquired in Payment of Taxes (Ogden Only) R DR 7200 Unclassified FTDs R DR 7210 Confirmed Unclassified Amounts (Austin, Cincinnati, Kansas City and Ogden Only) R DR 7220 Unconfirmed Unclassified Amounts (Austin, Cincinnati, Kansas City and Ogden Only) R DR 7300 Unconfirmed Debits (Austin, Cincinnati, Kansas City and Ogden Only) R DR 7500 Undeposited Collections R DR 7610 Embezzlement and Thefts R DR 7620 Unexplained Losses R DR 7649 ECP Deposit Discrepancy R DR 7650 Deposit discrepancy R DR 8000 Work in Process Control Accounts Real/Nominal Debit/Credit 8100 FTD Input (Austin, Cincinnati, Kansas City and Ogden Only) N DR 8200 FTD Deposits confirmed (Austin, Cincinnati, Kansas City and Ogden Only) N CR 8305 COVID Recovery Rebate Credit Elect R CR 8336 COVID Response US Credit Elect R CR 8405 COVID Recovery Rebate Offset R CR 8436 COVID Response US Offset R CR 8636 COVID Emp Retention US Credit Elect R CR 8731 New Corp AMT, Offset R CR 8736 COVID Emp Retention US Offset R CR 9000 Ledger Closing Accounts Real/Nominal Debit/Credit 9998 Reversal of Revenue Clearance Accountability N DR/CR 9999 Revenue Clearance Accountability R DR/CR

# United States Standard General Ledger Accounts (USSGL)

3.17.63.11.1 (01-12-2023) United States Standard General Ledger Accounts (USSGL) This chart provides a list of the United States Standard General Ledger (USSGL) ACCTs. All SGL reports, except TIER, uses the full 10-digit SGL account code to sort, group, and sum. The TIER file combines SGL/TAS codes that are the same up to the first 8 digits and ignores the 9th and 10th digits. SGL Acct. SGL Account Name Normal Account Type Close To Account 4119007000 OthAppReal COVID Resp DR Nominal 4201007000 4119008000 OthAppReal COVID EmpRet DR Nominal 4201008000 4119009000 Oth Appro Real COVID Stim DR Nominal 4201009000 4201007000 TotActReColl COVID Resp DR Real N/A 4201008000 TotActReColl COVID EmpRet DR Real N/A 4201009000 TotActReColl COVID Stim DR Real N/A 4391007000 AdjIndefNoYrAuthCOVIDResp CR Nominal 4201007000 4391009000 AdjIndefNoYrAuthCOVIDStim CR Nominal 4201009000 4620001000 UnobFndExApCOVIDStimUS CR Real N/A 4620002000 UnobFnExApCOVIDStimTrty CR Real N/A 4620003000 UnobFnExAp COVID RespUS CR Real N/A 4620004000 UnobFnExApCOVIDRespTrty CR Real N/A 4620005000 UnobFnExApCOVIDEmpRetUS CR Real N/A 4620005500 UnobFnExApStimRecoverReb CR Real N/A 4620006000 UnobFnExApCOVIDEmpRetTrty CR Real N/A 4801000400 Undl OrdrsOblgUnpd SIWPEx CR Real N/A 4802000400 Undl Ordr,Obl Ppd SIWP Ex CR Real N/A 4901005200 Order Unpaid Child BHP CR Real N/A 4902000400 Dlvd Ord, ObPDSIWPEx CR Nominal 4201000000 4902000902 Del Orders Oblig Paid NCA CR Nominal 4201000000 4902001000 DelOrdOblCOVIDStimUS CR Nominal 4201009000 4902002000 DelOrdOblCOVIDStimTrty CR Nominal 4201009000 4902003000 DelOrdObl COVIDRespUS CR Nominal 4201007000 4902004000 DelOrdObl COVIDRespTrty CR Nominal 4201007000 4902005000 DelOrdOblCOVIDEmpRetUS CR Nominal 4201008000 4902005200 BHP CR Nominal 4201000000 4902005500 DelOrdOb StimRecoveryReb CR Nominal 4201009000 4902006000 DelOrdOblCOVIDEmpRetTrty CR Nominal 4201008000 4971005200 DownAdj PY UnpdDelOrd BHP DR Nominal 4901005200 4972000000 DownwardAdj PY PaidDelOrd DR Nominal 4201000000 4972000900 DownAdj PY Paid DelOrdNCA DR Nominal 4201000000 4972001000 DownwardAdj COVID StimUS DR Nominal 4201009000 4972003000 DownwardAdj COVID RespUS DR Nominal 4201007000 4972005000 DwnAdj COVID EmpRetentUS DR Nominal 4201008000 4972005100 Downward Adj -Child CSR DR Nominal 4201000000 4972005200 Downward Adj-Child BHP DR Nominal 4201000000 4972005500 DownwadAdj StimRecoverRe DR Nominal 420100900 4981005200 Up Adj PY UnpdDelOrd BHP CR Nominal 4901005200 4982000100 Upward Adj - Child PTC CR Nominal 4201000000 4982005100 Upward Adj - Child CSR CR Nominal 4201000000 4982005200 Upward Adj - Child BHP CR Nominal 4201000000 5700000000 Expended Apportionment CR Nominal 3310000000 5800005000 Tax Revenue Collected - Not Otherwise Classified CR Nominal 3310000000 5801000000 Tax Revenue Collected - Individual CR Nominal 3310000000 5801000001 Tax Rev Coll Ind Cr Elect CR Nominal 3310000000 5801000002 Tax Rev Coll Ind Offset CR Nominal 3310000000 5802000000 Tax Revenue Collected - Corporate CR Nominal 3310000000 5802000001 Tax Rev Coll Cor Cr Elect CR Nominal 3310000000 5802000002 Tax Rev Coll Corp Offset CR Nominal 3310000000 5803000000 Tax Revenue Collected - Unemployment CR Nominal 3310000000 5804000000 Tax Revenue Collected - Excise CR Nominal 3310000000 5805000000 Tax Revenue Collected - Estate and Gift CR Nominal 3310000000 5820000000 Tax Revenue Accrual Adjustment - Not Otherwise Classified CR Nominal 3310000000 5890000000 Tax Revenue Refunds - Not Otherwise Classified DR Nominal 3310000000 5891000000 Tax Revenue Refunds - Individual DR Nominal 3310000000 5892000000 Tax Revenue Refunds - Corporate DR Nominal 3310000000 5893000000 Tax Revenue Refunds - Unemployment DR Nominal 3310000000 5894000000 Tax Revenue Refunds - Excise DR Nominal 3310000000 5895000000 Tax Revenue Refunds - Estate and Gift DR Nominal 3310000000 5900000000 Other Revenue CR Nominal 3310000000 5990000000 Collections for Others - Statement of Custodial Activity DR Nominal 3310000000 5991000000 Accrued Collections for Others - Statement of Custodial Activity DR Nominal 3310000000 5998000000 Custodial Collections Transferred-Out to a Treasury Symbol Other Than the General Fund of the Treasury DR Nominal 3310000000 5998000100 Coll Tran TAFS OT 20X5510 DR Nominal 3310000000 5998000200 Coll Tran TAFS OT 20X5622 DR Nominal 3310000000 5998000300 Excise REV REC 2141 DR Nominal 3310000000 6100005000 Operating Expenses DR Nominal 3310000000 6100005001 Operating Expense Cr Elect DR Nominal 3310000000 6100005002 Operating Expense Offset DR Nominal 3310000000 6335000000 Other Custodial Payments DR Nominal 3310000000

# Treasury Account Symbols

3.17.63.11.2 (05-17-2022) Treasury Account Symbols This is a list of Treasury Account Symbols: Treasury Account Appropriation Symbols Description Revenue Receipts 20-0101 Withholding, Tax Class 1 20–0110 Individual Income, Tax Class 2 20–0111 Corporation Income, Tax Class 3 20–0152 Excise, Tax Class 4 20–0153 Estate and Gift, Tax Class 5 20–0130 Tax on Carriers and Employees, Tax Class 7 20–0121 Federal Unemployment Tax Act, Tax Class 8 Deposit Fund Receipts 20-1060.19 Forfeitures of Unclaimed Money 20-1099 Fines, Penalties and Forfeitures 20X6877 Deposits and Refunds of Prepaid Fixed Fees Received from Taxpayers, IRS (Duplication of documents, Photocopy Fees) 20X6879.009 Unapplied Collections, IRS General Fund 20–1210 Conscience Fund 20X0905 U.S. Coronavirus Payments 20X0936 U.S. Coronavirus Refundable Credits Disbursement Accounts 20X0903 Refunding Internal Revenue Collections, Principal 20X0904 Refunding Internal Revenue Collections, Interest 20X0905 Coronavirus Payments 20X0906 Payment Where Earned Income Credit Exceeds Liability for Tax 20X0922 Payment Where Child Credit Exceeds Liability for Tax 20X0923 Payment Where Health Coverage Credit Exceeds Liability for Tax 20X0929 Payment Where Alternative Minimum Tax Credit Exceeds Liability for Tax 20X0931 Payment Where Certain Tax Credits Exceed Liability for Corporate Tax 20X0932 Payment Where American Opportunity Tax Credit Exceeds Liability for Tax 20X0935 Build America Bonds 20X0936 Coronavirus Refunds 20X0945 Qualified Zone Academy Bonds 20X0946 Qualified School Construction Bonds 20X0947 Clean Renewable Energy Bonds 20X0948 Qualified Energy Conservation Bonds 20X0949 Premium Tax Credit Parent 75-20X0949.005 Premium Tax Child Account 7520X0951.005 Small Bus StatInn Sequest 20X0952 Therapeutic Tax Credit Special Fund Accounts 20X5080.1 Gifts to the U.S. for Reduction of the Public Debt 20X5081.1 Presidential Election Campaign Fund 20X5433 Informant Payments 20X5433.001 Underpayment and Fraud Collection 20X5510.1 PCA Fund 20X5622.1 PCA Special Compliance Personnel Receipt Fund 20X6163 Enrollee's Share of the Health Coverage Tax Credit 20X6511.009 Seized Cash, Internal Revenue Service 20X6737 IRS Collections for Northern Mariana Islands 20X6738 IRS Collections for US Virgin Islands 20X6740 IRS Collections for Guam 20X6741 IRS Collections for American Samoa 60X8011 Railroad Retirement Board Budget Clearing Account 20F3500.19 CARS Receipt Suspense 20F3502.19 CARS DISB Suspense 20F3820 Unclassified Cash Collections, FTD 20F3880.009 Unavailable Check cancellations and Overpayments (Suspense) 20F3885.011 Undistributed Intra-governmental Payment

# Account Series 1000, Accounts Receivable

3.17.63.11.3 (03-06-2019) Account Series 1000, Accounts Receivable This account series is generally taxpayer accounts that contain an outstanding balance of monies due and payable to the U.S. government. Most of the accounts receivable are the result of tax assessments against the various tax classes. However, dishonored checks, account transfers and other receivables are included in this series.

# Account 1400, Tax Accounts Transferred Out (Real Account, DR Normal Balance)

3.17.63.11.3.1 (03-06-2019) Account 1400, Tax Accounts Transferred Out (Real Account, DR Normal Balance) This receivable account records and controls amounts on non-master file (NMF) accounts while in the process of manual transfer to other campuses. NMF account amounts post to this account when Form 514B (Credit Transfer Voucher) is prepared. Amounts close from the account upon receipt of the receiving campus' acknowledgement of account transfer on Form 514B, Part 2. External subsidiary record is the pending file of Form 514B.

# Account 1401, Accrued Interest on Taxes Receivable (Real Account, DR Normal Balance)

3.17.63.11.3.2 (03-06-2019) Account 1401, Accrued Interest on Taxes Receivable (Real Account, DR Normal Balance) This receivable account is used for accrued interest on taxes receivable due from taxpayers for which IRS can support the existence of a receivable either through taxpayer agreement or through court rulings in favor of the IRS.

# Account 1402, Accrued Penalty on Taxes Receivable (Real Account, DR Normal Balance)

3.17.63.11.3.3 (03-06-2019) Account 1402, Accrued Penalty on Taxes Receivable (Real Account, DR Normal Balance) This receivable account is used for accrued penalty on taxes receivable due from taxpayers for which IRS can support the existence of a receivable either through taxpayer agreement or through court rulings in favor of the IRS.

# Account 1403, Unpaid Compliance Assessments (Real Account, DR Normal Balance)

3.17.63.11.3.4 (03-06-2019) Account 1403, Unpaid Compliance Assessments (Real Account, DR Normal Balance) This receivable account is used for unpaid assessments for which neither the taxpayer nor a court has affirmed that the taxpayer owes amounts to the IRS.

# Account 1404, Accrued Interest on Compliance Assessments (Real Account, DR Normal Balance)

3.17.63.11.3.5 (03-06-2019) Account 1404, Accrued Interest on Compliance Assessments (Real Account, DR Normal Balance) This receivable account is used for accrued interest on compliance assessments for which neither the taxpayer nor a court has affirmed that the taxpayer owes amounts to the IRS.

# Account 1405, Accrued Penalty on Compliance Assessments (Real Account, DR Normal Balance)

3.17.63.11.3.6 (03-06-2019) Account 1405, Accrued Penalty on Compliance Assessments (Real Account, DR Normal Balance) This receivable account is used for accrued penalty on compliance assessments for which neither the taxpayer nor a court has affirmed that the taxpayer owes amounts to the IRS.

# Account 1406, Unpaid Write-Off Assessments (Real Account, DR Normal Balance)

3.17.63.11.3.7 (03-06-2019) Account 1406, Unpaid Write-Off Assessments (Real Account, DR Normal Balance) This receivable account is used for unpaid assessments for which IRS does not expect further collections due to factors such as taxpayer's bankruptcy, insolvency, or death.

# Account 1407, Accrued Interest on Write-Off Assessments (Real Account, DR Normal Balance)

3.17.63.11.3.8 (03-06-2019) Account 1407, Accrued Interest on Write-Off Assessments (Real Account, DR Normal Balance) This receivable account is used for accrued interest on write-off assessments for which IRS does not expect further collections due to factors such as taxpayer's bankruptcy, insolvency, or death.

# Account 1408, Accrued Penalty on Write-Off Assessments (Real Account, DR Normal Balance)

3.17.63.11.3.9 (03-06-2019) Account 1408, Accrued Penalty on Write-Off Assessments (Real Account, DR Normal Balance) This receivable account is used for accrued penalty on write-off assessments for which IRS does not expect further collections due to factors such as taxpayer's bankruptcy, insolvency, or death.

# Account 1409, Unpaid Memo Assessments (Real Account, DR Normal Balance)

3.17.63.11.3.10 (03-31-2014) Account 1409, Unpaid Memo Assessments (Real Account, DR Normal Balance) This receivable account is used for unpaid assessments that should not be reported in any of the three unpaid assessment categories (Taxes Receivable, Compliance or Write-Offs).

# Account 1410, Accrued Interest on Memo Assessments (Real Account, DR Normal Balance)

3.17.63.11.3.11 (03-06-2019) Account 1410, Accrued Interest on Memo Assessments (Real Account, DR Normal Balance) This receivable account is used for accrued interest on memo assessments that should not be reported in any of the three unpaid assessment categories (Taxes Receivable, Compliance and Write-Offs).

# Account 1411, Accrued Penalty on Memo Assessments (Real Account, DR Normal Balance)

3.17.63.11.3.12 (03-06-2019) Account 1411, Accrued Penalty on Memo Assessments (Real Account, DR Normal Balance) This receivable account is used for accrued penalty on memo assessments that should not be reported in any of the three unpaid assessment categories (Taxes Receivable, Compliance and Write-Offs).

# Account Series 2000, Receipt Accounts

3.17.63.11.4 (03-06-2019) Account Series 2000, Receipt Accounts This series of accounts records the receipt of and the accountability for, monies received for deposit into the Treasury. The accounts are broken down by type of receipt received and represented by the TAS. The total of the receipt accounts represents the total monies received by the IRS for the current fiscal year.

# Account 2110, Withholding Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0101)

3.17.63.11.4.1 (03-06-2019) Account 2110, Withholding Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0101) This receipt account represents monies collected in payment of withholding tax described in the IRC. Recorded are collections of cash, check and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of OTCnet deposit ticket. The campus director is accountable for these funds personally until deposits into the Treasury account is confirmed. The account may be decreased by SF 5515 (Debit Voucher) or by adjustments of monies between revenue receipts and other fund accounts. The account is maintained on a fiscal year basis.

# Account 2120, Individual Income, Other Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0110)

3.17.63.11.4.2 (03-06-2019) Account 2120, Individual Income, Other Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0110) This receipt account represents monies collected in payment of individual income or other tax described in the IRC. Recorded are collections of cash, check and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of OTCnet deposit ticket. The campus director is accountable for these funds personally until deposits into the Treasury account are confirmed. The account may be decreased by adjustments of monies between revenue receipts and other fund accounts. The account is maintained on a fiscal year basis.

# Account 2130, Corporation Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0111)

3.17.63.11.4.3 (03-06-2019) Account 2130, Corporation Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0111) This receipt account represents monies collected in payment of corporation tax described in the IRC. Recorded are collections of cash, check and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of OTCnet deposit ticket. The campus director is accountable for these funds personally until deposits into the Treasury account are confirmed. The account may be decreased by adjustments of monies between revenue receipts and other fund accounts. The account is maintained on a fiscal year basis.

# Account 2140, Excise Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0152)

3.17.63.11.4.4 (03-31-2014) Account 2140, Excise Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0152) This receipt account represents monies collected in payment of excise tax described in the IRC. Recorded are collections of cash, check and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of OTCnet deposit ticket. The campus director is accountable for these funds personally until deposits into the Treasury account are confirmed. The account may be decreased by adjustments of monies between revenue receipts and other fund accounts. The account is maintained on a fiscal year basis.

# Account 2150, Estate and Gift Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0153)

3.17.63.11.4.5 (03-06-2019) Account 2150, Estate and Gift Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0153) This receipt account represents monies collected in payment of estate and gift tax described in the IRC. Recorded are collections of cash, check and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of OTCnet deposit ticket. The campus director is accountable for these funds personally until deposits into the Treasury account are confirmed. The account may be decreased by adjustments of monies between revenue receipts and other fund accounts. The account is maintained on a fiscal year basis.

# Account 2170, CTA (Carriers and Transportation Act) Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0130)

3.17.63.11.4.6 (03-31-2014) Account 2170, CTA (Carriers and Transportation Act) Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0130) This receipt account represents monies collected in payment of carriers' tax described in the IRC. Recorded are collections of cash, check and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of OTCnet deposit ticket. The campus director is accountable for these funds personally until deposits into the Treasury account are confirmed. The account may be decreased by adjustments of monies between revenue receipts and other fund accounts. The account is maintained on a fiscal year basis.

# Account 2180, FUTA (Federal Unemployment Tax Act) Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0121)

3.17.63.11.4.7 (03-31-2014) Account 2180, FUTA (Federal Unemployment Tax Act) Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0121) This receipt account represents monies collected in payment of federal unemployment tax described in the IRC. Recorded are collections of cash, check and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of OTCnet deposit ticket. The campus director is accountable for these funds personally until deposits into the Treasury account are confirmed. The account may be decreased by adjustments of monies between revenue receipts and other fund accounts. The account is maintained on a fiscal year basis.

# Account 2305, Unclaimed Funds (Nominal Account, DR Normal Balance) (TAS 20X1807) (Austin Only)

3.17.63.11.4.8 (03-31-2014) Account 2305, Unclaimed Funds (Nominal Account, DR Normal Balance) (TAS 20X1807) (Austin Only) This receipt account is no longer being processed in the campus.

# Account 2310, Treaty Country Receipts (Nominal Account, DR Normal Balance) (TAS 20-3220)

3.17.63.11.4.9 (03-31-2014) Account 2310, Treaty Country Receipts (Nominal Account, DR Normal Balance) (TAS 20-3220) Included in this receipt account are monies for treaty country receipts.

# Account 2315, Arbitrage Receipt (Nominal Account, DR Normal Balance) (TAS 20-3220) (Ogden Only)

3.17.63.11.4.10 (03-31-2014) Account 2315, Arbitrage Receipt (Nominal Account, DR Normal Balance) (TAS 20-3220) (Ogden Only) Included in this receipt account are monies for arbitrage receipts.

# Account 2320, Miscellaneous Receipts (Nominal Account, DR Normal) (TAS 20-3220)

3.17.63.11.4.11 (03-06-2019) Account 2320, Miscellaneous Receipts (Nominal Account, DR Normal) (TAS 20-3220) This receipt account represents monies collected and placed in the Treasury general fund accounts. Collections may be cash, check or money order applicable to this general fund account. Receipts are recorded in this account upon preparation of OTCnet deposit ticket. The campus director is accountable for these funds personally until deposits into the Treasury account are confirmed. Included in this account are monies for duplication of Exempt Organizations Master File (EOMF) documents and miscellaneous receipts which are not assessed or claimed. Passive Foreign Investment Company (PFIC) payments are also recorded in this account (Ogden only). Also included in this account are Foreign Banks Account Record (FBAR) payments processed at ECC-MTB via PCC to (Cincinnati ALC only). This account can be reduced only through adjustment between the funds or revenue receipt accounts since the SF 5515 (Debit Voucher) normally is applied to the revenue receipts withholding class. The account is maintained on a fiscal year basis.

# Account 2325, Miscellaneous Forfeiture Receipt (Nominal Account, DR Normal Balance) (TAS 20-1099)

3.17.63.11.4.12 (03-31-2014) Account 2325, Miscellaneous Forfeiture Receipt (Nominal Account, DR Normal Balance) (TAS 20-1099) Included in this receipt account are monies for miscellaneous forfeiture receipt.

# Account 2330, EP/EO User Fees (Nominal Account, DR Normal Balance) (TAS 202411) (Cincinnati Only)

3.17.63.11.4.13 (03-06-2019) Account 2330, EP/EO User Fees (Nominal Account, DR Normal Balance) (TAS 202411) (Cincinnati Only) This receipt account represents monies collected and placed in the Treasury general fund accounts. Collections may be cash, check or money order applicable to this general fund account. Receipts are recorded in this account upon preparation of SF 215-A. The campus director is accountable for these funds personally until deposits into the Treasury account is confirmed. Deposits received for this account in sites other than Cincinnati should be transferred via Form 2158 (Credit Transfer Voucher) to Cincinnati. This account can be reduced only through adjustment between the funds or revenue receipt accounts since the SF 5515 (Debit Voucher) generally is applied to the revenue receipts withholding class. This account is maintained on a fiscal year basis.

# Account 2335, Miscellaneous User Fee (Nominal Account, DR Normal Balance) (TAS 20X5432.5) (Cincinnati & Ogden Only)

3.17.63.11.4.14 (03-06-2019) Account 2335, Miscellaneous User Fee (Nominal Account, DR Normal Balance) (TAS 20X5432.5) (Cincinnati & Ogden Only) Included in this receipt account are monies for the Exempt Organizations (EO) user fee increase and the Form 990 CD user fee. The EO user fee increase is processed in Cincinnati. The Form 990 CD user fee is processed in Ogden.

# Account 2340, Photocopy Fees (Nominal Account, DR Normal Balance) (TAS 20X6877)

3.17.63.11.4.15 (03-06-2019) Account 2340, Photocopy Fees (Nominal Account, DR Normal Balance) (TAS 20X6877) This receipt account represents monies collected and placed in the Treasury general fund accounts. Collections may be cash, check or money order applicable to this general fund account. Receipts are recorded in this account upon preparation of OTCnet deposit ticket. The campus director is accountable for these funds personally until deposits into the Treasury account is confirmed. This account can be reduced only through adjustment between the funds or revenue receipt accounts since the SF 5515 (Debit Voucher) normally is applied to the revenue receipts withholding class. As of October 1, 2011, Fiscal Service has requested TAS 20X5432.7 in lieu of TAS 20X6877 for photocopy fees. The service centers process photocopy fees as usual at the end of each month. The bulk upload is transmitted to Treasury by the CFO HQ Accounting office. Soon thereafter, CFO reclassifies the photocopy fees from 20X6877 to 20X5432.7, as needed. This account is maintained on a fiscal year basis.

# Account 2345, Presidential Election Campaign (Nominal Account, DR Normal Balance) (TAS 20X5081.1)

3.17.63.11.4.16 (03-31-2014) Account 2345, Presidential Election Campaign (Nominal Account, DR Normal Balance) (TAS 20X5081.1) Included in this receipt account are monies for the presidential election campaign that are received as cash, check or money order.

# Account 2350, Public Debt (Nominal Account, DR Normal Balance) (TAS 20X5080.1)

3.17.63.11.4.17 (03-06-2019) Account 2350, Public Debt (Nominal Account, DR Normal Balance) (TAS 20X5080.1) This receipt account represents monies collected and placed in the Treasury general fund accounts. Collections may be cash, check or money order applicable to this general fund account. Receipts are recorded in this account upon preparation of OTCnet deposit ticket. The campus director is accountable for these funds personally until deposits to the Treasury account are confirmed. Included in this account are monies for voluntary contribution to reduce the national debt. This account can be reduced only through adjustment between the funds or revenue receipt accounts since the SF 5515 (Debit Voucher) normally is applied to the revenue receipts withholding class. Monthly, email the Fiscal Service the total dollar amount reported on the RACS 020, Statement of Transactions report, in Section I for TAS 20X5080.1. Include campus name, ALC, account period ending and the total dollar amount. If there is a zero-money amount, report zero dollars. The email address is: SecuritiesAccountingTeam@fiscal.treasury.gov This account is maintained on a fiscal year basis.

# Account 2355, Federal Court Ordered Restitution (Nominal Account, DR Normal Balance) (TAS 20-3220) (Kansas City only)

3.17.63.11.4.18 (03-06-2019) Account 2355, Federal Court Ordered Restitution (Nominal Account, DR Normal Balance) (TAS 20-3220) (Kansas City only) This receipt account represents monies collected for court-ordered restitution of fines, penalties, and court costs. This also includes court-ordered restitution more than the assessable amount. These payments should be received with information identifying into which category they fall. All payments are journalized and transferred with the supporting documentation to the Kansas City Special Services team.

# Account 2360, Conscience Funds (Nominal Account, DR Normal Balance) (TAS 20-1210)

3.17.63.11.4.19 (03-06-2019) Account 2360, Conscience Funds (Nominal Account, DR Normal Balance) (TAS 20-1210) This receipt account represents monies collected and placed in the Treasury general fund accounts. Collections may be cash, check or money order applicable to this general fund account. Receipts are recorded in this account upon preparation of OTCnet deposit ticket. The campus director is accountable for these funds personally until the Treasury account deposits are confirmed. Conscience funds for account 2360 are received as: A letter or note indicating that the remittance is to ease the taxpayer's conscience. Note: Most of these payments are anonymous. A letter or note with no signature and no indication that the remittance is for the conscience fund and there is insufficient information on the remittance or envelope to identity the taxpayer. Miscellaneous receipts not attributable to fees or assessed tax, penalty, and interest. This account can be reduced only through adjustment between the funds or revenue receipt accounts since the SF 5515 (Debit Voucher) normally is applied to the revenue receipts withholding class. This account is maintained on a fiscal year basis.

# Account 2365, LIFO Payments (Nominal Account, DR Normal Balance) (TAS 20-3220) (Cincinnati Only)

3.17.63.11.4.20 (03-06-2019) Account 2365, LIFO Payments (Nominal Account, DR Normal Balance) (TAS 20-3220) (Cincinnati Only) This receipt account represents settlement payments received from taxpayers that have applied for relief under Rev. Proc. 97-44.

# Account 2370, Mortgage Subsidy Bond Receipts (Nominal Account, DR Normal Balance) (TAS 20-3220)

3.17.63.11.4.21 (03-31-2014) Account 2370, Mortgage Subsidy Bond Receipts (Nominal Account, DR Normal Balance) (TAS 20-3220) Included in this receipt account are monies for mortgage subsidy bond receipts.

# Account 2380, Original Installment Agreement (Nominal Account, DR Normal Balance) (TAS 20X5432.1)

3.17.63.11.4.22 (03-06-2019) Account 2380, Original Installment Agreement (Nominal Account, DR Normal Balance) (TAS 20X5432.1) This receipt account records the monies collected and placed in the Treasury general fund accounts for user fees that are designated for a new installment agreement request. This fee is charged to all taxpayers requesting an installment agreement to pay their delinquent taxes. Collections may be cash, check or money order applicable to this general fund account. Receipts are recorded in this account upon preparation of OTCnet deposit ticket and Form 2221 (Schedule of Collections) or the lockbox equivalent. The campus director is accountable for these funds personally until deposit into the Treasury account is confirmed. Deposits must have a Form 2221 attached. The original Form 2221 is forwarded to collection via Form 3210 (Document Transmittal). A copy of the Form 2221 is maintained in accounting. This account can be reduced only through adjustment between the funds or revenue receipt accounts since the SF 5515 (Debit Voucher) normally is applied to the revenue receipts withholding class. This account is maintained on a fiscal year basis.

# Account 2385, Reinstated Installment Agreement (Nominal Account, DR Normal Balance) (TAS 20X5432.3)

3.17.63.11.4.23 (03-06-2019) Account 2385, Reinstated Installment Agreement (Nominal Account, DR Normal Balance) (TAS 20X5432.3) This receipt account records the monies collected and placed in the Treasury general fund accounts for user fees that are designated for a reinstated installment agreement. This fee is charged to all taxpayers requesting to reinstate an installment agreement to pay their delinquent taxes. Collections may be cash, check or money order applicable to this general fund account. Receipts are recorded in this account upon preparation of Form 215-A (DT) and Form 2221 (Schedule of Collections) or the lockbox equivalent. The campus director is accountable for these funds personally until deposit into the Treasury account is confirmed. Deposits must have a Form 2221 attached. The original Form 2221 is forwarded to collection via Form 3210 (Document Transmittal). A copy of the Form 2221 is maintained in accounting. This account can be reduced only through adjustment between the funds or revenue receipt accounts since the SF 5515 (Debit Voucher) normally is applied to the revenue receipts withholding class. Account is maintained on a fiscal year basis.

# Account 2395, Offers in Compromise (OIC) User Fee (Nominal Account, Dr Normal Balance) (Brookhaven, Ogden, & Memphis Only) (TAS 20X5432.4)

3.17.63.11.4.24 (01-12-2023) Account 2395, Offers in Compromise (OIC) User Fee (Nominal Account, Dr Normal Balance) (Brookhaven, Ogden, & Memphis Only) (TAS 20X5432.4) The Tax Increase Prevention and Reconciliation Act (TIPRA) of 2005 amended IRC 7122, requiring a 20% deposit (or the first payment in the case of installment offers), in addition to the $186 user fee, when an offer is requested. This legislation also gives the taxpayers full credit on their tax module for all user fees paid. This was implemented July 24, 2006. The IRS does not have a process in place to post money to the user fee account and give taxpayers credit on their tax module for the user fee that was paid. To assure that taxpayers received credit for the payment of the user fee against the offer amount, user fee payments post to account 4710, which is a suspense account that holds payments while offers are being considered and subsequently moves to account 2120 (Individual Income Revenue Receipt) and the taxpayer's record when the offer is considered processable. Prior to TIPRA enactment, a deposit was not required and could be refunded if the offer was not accepted. Therefore, deposits to RACS account 4710 (Offers-in-Compromise Ogden Only) were not transferred until offers were accepted. Under TIPRA, deposits are required and are not refundable, so the deposits recorded to account 4710 are moved to the taxpayer's account once the offer is determined to be processable, After an initial adjustment transfer was made in January 2007, adjustments are now made monthly. The following manual procedures should be followed when the automatic journal of these adjustments fails: If the 170 journal is confirmed, perform a DBA reversal on the deposit confirmation attached to the 170 journal. Perform a DBA reversal on the 170 journal. Re-post the 170 journal as a 210 journal. Confirm all DTs on the reversed deposit confirmation journal.

# Account 2410, Refund Repay Principal (Nominal Account, DR/CR Normal Balance) (TAS 20X0903)

3.17.63.11.4.25 (03-06-2019) Account 2410, Refund Repay Principal (Nominal Account, DR/CR Normal Balance) (TAS 20X0903) This receipt account records the monies received by the IRS in repayment of amounts erroneously or improperly disbursed from one of the disbursing appropriation accounts. Receipts are recorded in the account upon preparation of OTCnet deposit ticket. The campus director is accountable for all receipts personally until deposit into the Treasury account is confirmed. Amounts in this account may be adjusted by reclassification of monies from any of the other receipt accounts. Reclassification between separate disbursing appropriations contained in this account may also be made. Reductions to this account are made only through reclassification since all dishonored checks are recorded originally as revenue receipts. This account is maintained on a fiscal year basis.

# Account 2420, Refund Repay Interest (Nominal Account, DR/CR Normal Balance) (TAS 20X0904)

3.17.63.11.4.26 (03-06-2019) Account 2420, Refund Repay Interest (Nominal Account, DR/CR Normal Balance) (TAS 20X0904) This receipt account records the monies received by the IRS in repayment of amounts erroneously or improperly disbursed from one of the disbursing appropriation accounts. Receipts are recorded in the account upon preparation of OTCnet deposit ticket. The campus director is accountable for all receipts personally until deposit into the Treasury account is confirmed. Amounts in this account may be adjusted by reclassification of monies from any of the other receipt accounts. Reclassification between separate disbursing appropriations contained in this account may also be made. Reductions to this account are made only through reclassification since all dishonored checks are recorded originally as revenue receipts. This account is maintained on a fiscal year basis.

# Account 2600, Oil Spill Receipts (Nominal Account, DR Normal Balance) (TAS 20X8185) (Austin Only)

3.17.63.11.4.27 (03-31-2014) Account 2600, Oil Spill Receipts (Nominal Account, DR Normal Balance) (TAS 20X8185) (Austin Only) Public Law 95-372, Outer Continental Shelf Lands Act Amendments, passed by Congress on September 18, 1978, established an Oil Spill Pollution Fund. This receipt account was used to record amounts deposited to that fund. Although Public Law 95-372 was repealed on August 18, 1990, the instructions regarding oil spill fees remain in the IRM, since activity still exists in these accounts due to refunds. Included in this account are monies for fees, penalties, and fines. This account may be decreased only through disbursements. This account is maintained on a fiscal year basis.

# Account 2900, Child Support Receipts (Nominal Account, DR Normal Balance) (TAS 75X6288)

3.17.63.11.4.28 (03-06-2019) Account 2900, Child Support Receipts (Nominal Account, DR Normal Balance) (TAS 75X6288) IRC 6305, as amended, authorizes IRS collection of child support payments that have been ordered by state courts but have fallen into arrears. When certified by the HHS, the arrearage is treated as taxes collectible. Any such collection is assessed and deposited as excise tax and then reclassified from excise tax to the Child Support Collections account 2900. After the close of each month, Form 5461 (Report of Action) is prepared. The total amount of account 2900 (Child Support Receipts) must equal the net total (collections less refunds) shown on the recap memo prepared and sent to the Social Security Administration. There is no external subsidiary record maintained.

# Account 2910, IPACR Receipts (Nominal Account, DR Normal Balance) (TAS 20F3885.11)

3.17.63.11.4.29 (01-12-2023) Account 2910, IPACR Receipts (Nominal Account, DR Normal Balance) (TAS 20F3885.11) All IPAC receipts except DOJ IPAC receipts are reflected in account 2910 (IPAC Receipts). IPAC amounts are reported directly to CARS under this TAS. On the application window, reclassification is necessary from account 2910 to the account series 21XX, 23XX, 24XX and 7002 (Deposit Fund Receipts/Deposit Fund Disbursements).

# Account 2915, DOJ Receipts (Real Account, DR Normal Balance) (TAS 20F3844) (Kansas City Only)

3.17.63.11.4.30 (09-21-2023) Account 2915, DOJ Receipts (Real Account, DR Normal Balance) (TAS 20F3844) (Kansas City Only) All Department Of Justice (DOJ) IPAC receipts are reflected in account 2915. IPAC amounts are reported directly to Treasury under the Treasury Account Symbol (TAS) 20F3844. On the application window, reclassification is necessary from account 2915 to the account series 21XX, 23XX, 24XX and 7002. Due to a two-year statute, Fiscal Service has determined that TAS 20F3885.11 is not the proper TAS to hold the DOJ transactions. Report the receipts under TAS 20F3844 to track these transactions separately.

# Account Series 3000, Inventory Accounts

3.17.63.11.5 (03-31-2014) Account Series 3000, Inventory Accounts This series of accounts is designed to record for inventory purposes items held in control of the IRS for administrative use in securing the payment of a tax debt or liability. Corresponding liability accounts for items held in these asset accounts are maintained in the liability series of accounts. Items in these accounts may be removed and returned to the owner upon satisfaction of the tax debt or converted to cash and used to satisfy tax debts. In either case, these inventory items must be removed from the inventory accounts.

# Account 3200, Collateral Held (Real Account, DR Normal Balance) (Ogden Only)

3.17.63.11.5.1 (03-06-2019) Account 3200, Collateral Held (Real Account, DR Normal Balance) (Ogden Only) This inventory account records the fair-market value of collateral securities deposited with technical services to secure payment of taxes, in accordance with the terms of a collateral agreement executed by the taxpayer. The balance in this account represents the total value of all such collateral securities not released, seized, or transferred to other offices. Account 3200 (Collateral Held, Ogden Only) is supported by subsidiary records identifying each taxpayer concerned, the collateral held, its recorded fair-market value and the other information pertinent to the agreement and disposition of the securities. Property held for safekeeping is labeled by collection in item 7(d) on Form 2276 (Collateral Deposit/Release Record). Safekeeping is defined as collateral security in which the IRS does not possess a unilateral right of disposal upon default under an agreement and should not reflect any value. Collateral deposits are held in the area offices. Monthly, RRACS generates reports to the areas reporting amounts under accounting control. Field offices verify these reports with the collateral deposits on file in the field offices.

# Account 3300, Seized Property (Real Account, DR Normal Balance) (Ogden Only)

3.17.63.11.5.2 (03-06-2019) Account 3300, Seized Property (Real Account, DR Normal Balance) (Ogden Only) This inventory account records the estimated value of real property and personal property seized by collection for the payment of taxes. The balance in this account at the end of each month represents the total estimated value of all such seized property, still in the custody of collection at the close of the month. Account 3300, Seized Property, is supported by subsidiary records in the field office covering the detail of each seizure. Reports showing total item count and total money value are forwarded monthly to the field office. Detailed reports showing each individual item under accounting control are forwarded upon request.

# Account Series 4000, Liability Accounts

3.17.63.11.6 (03-31-2014) Account Series 4000, Liability Accounts This series of accounts records the IRS's liability for the various suspense files, inventory files and pre-payment amounts. Credits in these accounts are normally in process for application to a tax liability. This includes pre-payments such as estimated tax, for which no tax assessment has yet been made but a tax liability is anticipated.

# Account 4117, Accrued Interest on Taxes Receivable

3.17.63.11.6.1 (03-06-2019) Account 4117, Accrued Interest on Taxes Receivable This liability account records accrued interest on taxes receivable due from taxpayers for which IRS can support the existence of a receivable either through taxpayer agreement or through court rulings in favor of the IRS.

# Account 4118, Accrued Penalty on Taxes Receivable

3.17.63.11.6.2 (03-06-2019) Account 4118, Accrued Penalty on Taxes Receivable This liability account records accrued penalty on taxes receivable due from taxpayers for which IRS can support the existence of a receivable either through taxpayer agreement or through court rulings in favor of the IRS.

# Account 4121, Unpaid Compliance Assessments

3.17.63.11.6.3 (03-06-2019) Account 4121, Unpaid Compliance Assessments This liability account records unpaid assessments for which neither the taxpayer nor a court has affirmed that the taxpayer owes amounts to the IRS.

# Account 4122, Accrued Interest on Compliance Assessments

3.17.63.11.6.4 (03-06-2019) Account 4122, Accrued Interest on Compliance Assessments This liability account records accrued interest on compliance assessments for which neither the taxpayer nor a court has affirmed that the taxpayer owes amounts to the IRS.

# Account 4123, Accrued Penalty on Compliance Assessments

3.17.63.11.6.5 (03-06-2019) Account 4123, Accrued Penalty on Compliance Assessments This liability account records accrued penalty on compliance assessments for which neither the taxpayer nor a court has affirmed that the taxpayer owes amounts to the IRS.

# Account 4126, Unpaid Write-Off Assessments

3.17.63.11.6.6 (03-06-2019) Account 4126, Unpaid Write-Off Assessments This liability account records unpaid assessments for which IRS does not expect further collections due to factors such as taxpayer's bankruptcy, insolvency, or death.

# Account 4127, Accrued Interest on Write-Off Assessments

3.17.63.11.6.7 (03-06-2019) Account 4127, Accrued Interest on Write-Off Assessments This liability account records accrued interest on write-off assessments for which IRS does not expect further collections due to factors such as bankruptcy, insolvency, or death.

# Account 4128, Accrued Penalty on Write-Off Assessments

3.17.63.11.6.8 (03-06-2019) Account 4128, Accrued Penalty on Write-Off Assessments This liability account records accrued penalty on write-off assessments for which IRS does not expect further collections due to factors such as bankruptcy, insolvency, or death.

# Account 4131, Unpaid Memo Assessments

3.17.63.11.6.9 (03-06-2019) Account 4131, Unpaid Memo Assessments This liability account records unpaid assessments that should not be reported in any of the three unpaid assessment categories (Taxes Receivable, Compliance and Write-Offs).

# Account 4132, Accrued Interest on Memo Assessments

3.17.63.11.6.10 (03-06-2019) Account 4132, Accrued Interest on Memo Assessments This liability account records accrued interest on memo assessments that should not be reported in any of the three unpaid assessment categories (Taxes Receivable, Compliance and Write-Offs).

# Account 4133, Accrued Penalty on Memo Assessments

3.17.63.11.6.11 (03-06-2019) Account 4133, Accrued Penalty on Memo Assessments This liability account records accrued penalty on memo assessments that should not be reported in any of the three unpaid assessment categories (Taxes Receivable, Compliance and Write-Offs).

# Account 4150, HQ Due to Treasury, ADA (Journal 028)

3.17.63.11.6.12 (03-06-2019) Account 4150, HQ Due to Treasury, ADA (Journal 028) The Tax Receivable Adjustment account, (Journal 028) includes the following IRS accounts: 1430, posted as "Debit" to Tax Receivable Adjustment 4150, posted as "Credit" to Treasury, ADA The Tax Receivable Adjustment account, (Journal 028) includes the following SGL accounts: 1325000000, posted as "Debit" to TAS 200101 2980000000, posted as "Credit" to TAS 200101

# Account 4625, Insolvency Suspense (Real Account, CR Normal Balance) (TAS 20F3820)

3.17.63.11.6.13 (03-06-2019) Account 4625, Insolvency Suspense (Real Account, CR Normal Balance) (TAS 20F3820) This liability real account holds and controls amounts received from court trustees for making payments before classification. These payments are recorded and controlled by document number as unclassified receipts. Once the insolvency unit enters the data, creating a posting document, it is posted as a credit to the taxpayer's account via IDRS by Receipt and Control (R&C). RACS receives Form 3244 (Payment Posting Voucher) using the Area Office Remittance Register (AORR) journal sheet to remove the money from account 4625 (Insolvency Suspense), classifies to the correct tax class and applies to an outstanding tax liability or refund to the taxpayer, when the amount is more than the tax liability. When a payment is not processable, the insolvency unit sends documentation to move this money to the unidentified account to be refunded. This account is supported by individual records in RRACS. Application must not exceed the credit available in the individual record. The external subsidiary file is the copy of the check with the case number.

# Account 4626, PFIC Receipts (Real Account, CR Normal Balance)

3.17.63.11.6.14 (03-06-2019) Account 4626, PFIC Receipts (Real Account, CR Normal Balance) This liability account holds, and controls amounts received from taxpayers making a Passive Foreign Investment Company (PFIC) payment. When the election is accepted, LB&I sends a memo and completed Form 8758 (Excess Collections File Addition) for the case to be moved from suspense to account 6800 (Excess Collection). When an election is rejected, LB&I sends a completed memo and Form 3753 (Manual Refund Posting Voucher) to accounting for the funds to be refunded to the electing taxpayer and the case is removed from suspense.

# Account 4701, Liability for Cover over Northern Mariana Islands (NMI) (Real Account, CR Normal Balance) (TAS 20X6737) (Ogden Only)

3.17.63.11.6.15 (03-06-2019) Account 4701, Liability for Cover over Northern Mariana Islands (NMI) (Real Account, CR Normal Balance) (TAS 20X6737) (Ogden Only) This liability account holds, and controls funds collected for the Northern Mariana Islands. The balance in this account represents the monies refundable to the Northern Mariana Islands. Disbursements are made from this account for cover over withholding.

# Account 4702, Liability for Cover over US Virgin Islands (VI) (Real Account, CR Normal Balance) (TAS 20X6738) (Ogden and Austin Only)

3.17.63.11.6.16 (03-06-2019) Account 4702, Liability for Cover over US Virgin Islands (VI) (Real Account, CR Normal Balance) (TAS 20X6738) (Ogden and Austin Only) This liability real account holds, and controls funds collected for the U.S. Virgin Islands. The balance in this account represents the monies refundable to the U.S. Virgin Islands. Disbursements are made from this account for cover over withholding.

# Account 4703, Liability for Cover over Guam (Real Account, CR Normal Balance) (TAS 20X6740) (Ogden Only)

3.17.63.11.6.17 (03-06-2019) Account 4703, Liability for Cover over Guam (Real Account, CR Normal Balance) (TAS 20X6740) (Ogden Only) This liability account holds, and controls funds collected for Guam. The balance in this account represents the monies refundable to Guam. Disbursements are made from this account to cover over withholding.

# Account 4704, Liability for Cover over Samoa (Real Account, CR Normal Balance) (TAS 20X6741) (Ogden Only)

3.17.63.11.6.18 (03-06-2019) Account 4704, Liability for Cover over Samoa (Real Account, CR Normal Balance) (TAS 20X6741) (Ogden Only) This liability account holds, and controls funds collected for Samoa. The balance in this account represents the monies refundable to Samoa. Disbursements are made from this account to cover over withholding.

# Account 4710, Offers in Compromise (OIC) (Real Account, CR Normal Balance) (TAS 20X6879) (Brookhaven, Ogden and Memphis Only)

3.17.63.11.6.19 (03-06-2019) Account 4710, Offers in Compromise (OIC) (Real Account, CR Normal Balance) (TAS 20X6879) (Brookhaven, Ogden and Memphis Only) This liability account holds, and controls amounts received with OIC while the offer is being processed. Deposit fund monies may be reclassified to revenue receipts and applied to taxpayer accounts, refunded upon rejection or withdrawal of the offer, or transferred to another campus on Form 2158 (Credit Transfer Voucher). Transfers are reclassified by the receiving campus. This account supports individual records within the database. Application (each individual record must have a doc ID), refund or transfer must not exceed the credit available in the individual record. The external subsidiary record is the Form 2515 (Record of Offer-in-Compromise) or Form 4710-CG (Automated Offer-in-Compromise Record).

# Account 4720, Sales of Seized Property (Real Account, CR Normal Balance) (Ogden Only)

3.17.63.11.6.20 (03-06-2019) Account 4720, Sales of Seized Property (Real Account, CR Normal Balance) (Ogden Only) This liability account holds, and controls amounts received as proceeds from the sales of seized property until proper distribution documents are completed by collection. Deposit fund monies may reclassify to revenue receipts and apply to an outstanding tax liability, refunded to taxpayer when amount is more than the tax liability or transferred to another campus on Form 2158 (Credit Transfer Voucher). Transfers of deposit fund amounts are reclassified by the receiving campus. This account is supported by individual records in RRACS. Application, refund, or transfer must not exceed the credit available in the individual record. The external subsidiary file is Form 1983 (Deposit Fund Record-Property Sales and Deposits).

# Account 4730, Miscellaneous Deposit Funds (Real Account, CR Normal Balance)

3.17.63.11.6.21 (03-06-2019) Account 4730, Miscellaneous Deposit Funds (Real Account, CR Normal Balance) This liability account holds and controls miscellaneous deposit fund amounts. Included in this account are amounts requested held by Criminal Investigation when related to an on-going investigation and other specific transactions authorized by HQ SP. Deposit fund monies may be reclassified to revenue receipts and applied to outstanding tax liabilities or assessments, refunded to taxpayers when amount is more than liability or transferred to another campus on Form 2158 (Credit Transfer Voucher). This account is supported by individual records in RRACS. Application, refund, or transfer must not exceed the credits available in the individual records. The external subsidiary file is Form 2236 (Deposit Fund Record-Miscellaneous Deposit Funds).

# Account 4750, Anti-Drug Special Fund Liability (Real Account, CR Normal Balance) (TAS 20X5099.1 for deposits) (TAS 20X5099 for disbursements)

3.17.63.11.6.22 (03-06-2019) Account 4750, Anti-Drug Special Fund Liability (Real Account, CR Normal Balance) (TAS 20X5099.1 for deposits) (TAS 20X5099 for disbursements) This liability account holds, and controls deposits and reclassifications to the Anti-Drug Special Fund. The balance in this account represents the monies refundable to state and local law enforcement agencies. Amounts in this account are reclassified from the revenue receipt or deposit fund accounts. Disbursement from this account for claims submitted by state and local law enforcement agencies are on an SF 1166 (Voucher and Schedule of Payments). Amounts not used as reimbursement for claims made by state and local law enforcement agencies are reclassified from this special fund account back into the revenue receipt or deposit fund accounts.

# Account 4755, Liability for Informant Rewards (Real Account, CR Normal Balance) (TAS 20X5433.1) (Ogden Only)

3.17.63.11.6.23 (03-06-2019) Account 4755, Liability for Informant Rewards (Real Account, CR Normal Balance) (TAS 20X5433.1) (Ogden Only) Public Law 104-168, Taxpayer Bill of Rights 2, authorized the payment of informant claim rewards to individuals whose information results in the detection of underpayment and fraud. This account records the liability in anticipation of a subsequent issuance of a reward. If any reward is returned, all the paperwork is returned to the Informant Claims Examination (ICE) area with Form 3210 (Document Transmittal). The returned paperwork should state Administrative Payment Returned on the transmittal doc. Within 5 business days, ICE returns either the package with a newly completed Form 3753 (Manual Refund Posting Voucher) and the new address or Form 3210 (Document Transmittal) giving the history of the attempts for obtaining a new address. A history statement can read: No new address located, please remove from RRACS report. The transaction is then either journalized with Form 3753 (Manual Refund Posting Voucher) or reversed including the refund transaction from RRACS.

# Account 4765, EFTPS/FPLP Miscellaneous Suspense (Real Account, DR/CR Normal Balance) (Ogden Only)

3.17.63.11.6.24 (03-06-2019) Account 4765, EFTPS/FPLP Miscellaneous Suspense (Real Account, DR/CR Normal Balance) (Ogden Only) This liability account holds, and controls special fund amounts that have been received electronically. The following Electronic Federal Tax Payment System (EFTPS) items can be included in account 4765 (EFTPS Miscellaneous Suspense, Ogden Only): Payments for non-revenue accounts, such as user fees, conscience fund and public debt. Payments received with an invalid tax type. These are reclassified when the tax type is corrected. Payments or reversals determined to be unidentified by the EFTPS financial agent. The financial agent must send an offsetting transaction. Batches that are rejected by the EFTPS load and validate program. The amount is reclassified when the financial agent submits a processable batch.

# Account 4801, Approved Vouchers Payable Principal (Real Account, CR Normal Balance)

3.17.63.11.6.25 (03-06-2019) Account 4801, Approved Vouchers Payable Principal (Real Account, CR Normal Balance) This liability account records, and controls the principal amount (20X0903) of refund schedules approved by the certifying officer and awaiting payment by the disbursing office. Refund check schedules remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, Secure Payment System (SPS) schedules clear from this account to the proper appropriation account.

# Account 4802, Approved Vouchers Payable Interest (Real Account, CR Normal Balance)

3.17.63.11.6.26 (03-06-2019) Account 4802, Approved Vouchers Payable Interest (Real Account, CR Normal Balance) This liability account records and controls the interest amount (20X0904) of refund schedules approved by the certifying officer and awaiting payment by the disbursing office. Refund check schedules remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules clear from this account to the proper appropriation account.

# Account 4803, Approved Vouchers Payable Deposit Fund (Real Account, CR Normal Balance)

3.17.63.11.6.27 (03-06-2019) Account 4803, Approved Vouchers Payable Deposit Fund (Real Account, CR Normal Balance) This liability account records and controls the deposit fund amount (20X6879) of refund schedules approved by the certifying officer and awaiting payment by the disbursing office. Refund check schedules remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules clear from this account to the proper appropriation account.

# Account 4804, Approved Vouchers Payable Anti-Drug Fund (Real Account, CR Normal Balance)

3.17.63.11.6.28 (03-06-2019) Account 4804, Approved Vouchers Payable Anti-Drug Fund (Real Account, CR Normal Balance) This liability account records and controls the Anti-Drug Fund amount (20X5099) of refund schedules approved by the certifying officer and awaiting payment by the disbursing office. Refund check schedules remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules clear from this account to the proper appropriation account.

# Account 4805, Approved Vouchers Payable Oil Spill Fund (Real Account, CR Normal Balance)

3.17.63.11.6.29 (03-06-2019) Account 4805, Approved Vouchers Payable Oil Spill Fund (Real Account, CR Normal Balance) This liability account records and controls the Oil Spill Fund amount (20X8185) of refund schedules approved by the certifying officer and awaiting payment by the disbursing office. Refund check schedules remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules clear from this account to the proper appropriation account.

# Account 4806, Approved Vouchers Payable Miscellaneous Revenue (Real Account, CR Normal Balance)

3.17.63.11.6.30 (03-06-2019) Account 4806, Approved Vouchers Payable Miscellaneous Revenue (Real Account, CR Normal Balance) This liability account records and controls the miscellaneous and Passive Foreign Investment Company revenue amount (20X1807) of refund schedules approved by the certifying officer and awaiting payment by the disbursing office. Refund check schedules remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules clear from this account to the proper appropriation account.

# Account 4808, Approved Vouchers Payable Informant Rewards (Real Account, CR Normal Balance) (TAS 20X5433)

3.17.63.11.6.31 (03-06-2019) Account 4808, Approved Vouchers Payable Informant Rewards (Real Account, CR Normal Balance) (TAS 20X5433) Public Law 104-168, Taxpayer Bill of Rights 2, authorizes the payment of informant claim rewards to individuals whose information results in the detection of underpayment and fraud. This liability account records informant reward disbursements.

# Account 4810, Liability for Budget Clearing Account Increases/Decreases (Real Account, DR/CR Normal Balance)

3.17.63.11.6.32 (03-06-2019) Account 4810, Liability for Budget Clearing Account Increases/Decreases (Real Account, DR/CR Normal Balance) This account records and controls individual refund and disbursement items rejected by Treasury and placed in budget clearing account 20F3880.09 when these items result in an increase or decrease in total repayment receipts. Any refund/disbursement item is journalized into and immediately out of, this account.

# Account 4811, Approved Vouchers Payable NMI (Real Account, CR Normal Balance) (TAS 20X6737) (Ogden Only)

3.17.63.11.6.33 (03-06-2019) Account 4811, Approved Vouchers Payable NMI (Real Account, CR Normal Balance) (TAS 20X6737) (Ogden Only) This liability account records and controls the federal withholding tax refund schedules for Northern Mariana Islands approved by the certifying officer and awaiting payment by the disbursing office. Refund check schedules remain in this account while awaiting confirmation from the disbursing office that the refund has been issued. These refunds are processed as wire transfer payments. Upon receipt of confirmed SF 1166 (Voucher and Schedule of Payments) or SPS, schedules clear from this account to the proper appropriation account.

# Account 4812, Approved Vouchers Payable VI (Real Account, CR Normal Balance) (TAS 20X6738) (Austin & Ogden Only)

3.17.63.11.6.34 (03-06-2019) Account 4812, Approved Vouchers Payable VI (Real Account, CR Normal Balance) (TAS 20X6738) (Austin & Ogden Only) This liability account records and controls the federal withholding tax refund schedules for the Virgin Islands approved by the certifying officer and awaiting payment by the disbursing office. Refund check schedules remain in this account while awaiting confirmation from the disbursing office that the refund has been issued. These refunds are processed as wire transfer payments. Upon receipt of confirmed SF 1166 or SPS, schedules clear from this account to the proper appropriation account.

# Account 4813, Approved Vouchers Payable Guam (Real Account, CR Normal Balance) (TAS 20X6740) (Ogden Only)

3.17.63.11.6.35 (03-06-2019) Account 4813, Approved Vouchers Payable Guam (Real Account, CR Normal Balance) (TAS 20X6740) (Ogden Only) This liability account records and controls the federal withholding tax refund schedules for Guam approved by the certifying officer and awaiting payment by the disbursing office. Refund check schedules remain in this account while awaiting confirmation from the disbursing office that the refund has been issued. These refunds are processed as wire transfer payments. Upon receipt of confirmed SF 1166 or SPS, schedules clear from this account to the proper appropriation account.

# Account 4814, Approved Vouchers Payable Samoa (Real Account, CR Normal Balance) (TAS 20X6741) (Ogden Only)

3.17.63.11.6.36 (03-06-2019) Account 4814, Approved Vouchers Payable Samoa (Real Account, CR Normal Balance) (TAS 20X6741) (Ogden Only) This liability account records and controls the federal withholding tax refund schedules for Samoa approved by the certifying officer and awaiting payment by the disbursing office. Refund check schedules remain in this account while awaiting confirmation from the disbursing office that the refund has been issued. These refunds are processed as wire transfer payments. Upon receipt of confirmed SF 1166 or SPS, schedules clear from this account to the proper appropriation account.

# Account 4815, Approved Vouchers Payable Miscellaneous User Fee (Real Account, CR Normal Balance)

3.17.63.11.6.37 (03-06-2019) Account 4815, Approved Vouchers Payable Miscellaneous User Fee (Real Account, CR Normal Balance) This liability account records and controls the miscellaneous user fee amount of refund schedules approved by the certifying officer and awaiting payment by the disbursing office. Refund check schedules remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules clear from this account to the proper appropriation account.

# Account 4816, Approved Vouchers Payable Photocopy Fee (Real Account, CR Normal Balance) (TAS 20X6877)

3.17.63.11.6.38 (03-06-2019) Account 4816, Approved Vouchers Payable Photocopy Fee (Real Account, CR Normal Balance) (TAS 20X6877) This liability account records and controls the photocopy fee amount of refund schedules approved by the certifying officer and awaiting payment by the disbursing office. Refund check schedules remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules clear from this account to the proper appropriation account.

# Account 4817, Approved Vouchers Payable Original Installment Agreement User Fee (Real Account, CR Normal Balance) (TAS 20X5432.1)

3.17.63.11.6.39 (03-06-2019) Account 4817, Approved Vouchers Payable Original Installment Agreement User Fee (Real Account, CR Normal Balance) (TAS 20X5432.1) This liability account records and controls the original installment agreement user fee amount of refund schedules approved by the certifying officer and awaiting payment by the disbursing office. Refund check schedules remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules clear from this account to the proper appropriation account.

# Account 4818, Approved Vouchers Payable Reinstated Installment Agreement User Fee (Real Account, CR Normal Balance) (TAS 20X5432.3)

3.17.63.11.6.40 (03-06-2019) Account 4818, Approved Vouchers Payable Reinstated Installment Agreement User Fee (Real Account, CR Normal Balance) (TAS 20X5432.3) This liability account records and controls reinstated installment agreement user fee amount of refund schedules approved by the certifying officer and awaiting payment by the disbursing office. Refund check schedules remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules clear from this account to the proper appropriation account.

# Account 4819, Approved Vouchers Payable OIC User Fee (Real Account, CR Normal Balance) (TAS 20X5432.4)

3.17.63.11.6.41 (03-06-2019) Account 4819, Approved Vouchers Payable OIC User Fee (Real Account, CR Normal Balance) (TAS 20X5432.4) This liability account records and controls OIC user fee amount of refund schedules approved by the certifying officer and awaiting payment by the disbursing office. Refund check schedules remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules clear from this account to the proper appropriation account.

# Account 4820, Approved Vouchers Payable Reserved (Real Account, CR Normal Balance)

3.17.63.11.6.42 (03-06-2019) Account 4820, Approved Vouchers Payable Reserved (Real Account, CR Normal Balance) This liability account records and controls refund schedules approved by the certifying officer and awaiting payment by the disbursing office. Refund check schedules remain in this account while awaiting confirmation from the disbursing office that the checks have been mailed. Upon receipt of confirmation, SPS schedules clear from this account to the proper appropriation account.

# Account 4971, Unapplied External Leads (Real Account, CR Normal Balance)

3.17.63.11.6.43 (04-27-2021) Account 4971, Unapplied External Leads (Real Account, CR Normal Balance) This account is used to record and control unapplied external leads prior to research for proper application. The items included in this account also include unapplied external leads which cannot be applied directly to MF. The external subsidiary file documents are Form 3809s. Note: See IRM 3.17.64, Accounting Control General Ledger Policies and Procedures, for procedural guidance.

# Account 4980, Liability for Inventory Account (Real Account, CR Normal Balance) (Ogden Only)

3.17.63.11.6.44 (03-06-2019) Account 4980, Liability for Inventory Account (Real Account, CR Normal Balance) (Ogden Only) This liability account records the liability for collateral assets held by the cashier to secure payment of taxes under collateral agreements executed by taxpayers. This account records the liability for the estimated value of real and personal property seized for the payment of taxes. This account is the liability account for the 3000 series of accounts (Inventory Accounts). No external subsidiary record is used.

# Account 4985, IPACR Suspense (Real Account, CR Normal Balance)

3.17.63.11.6.45 (03-06-2019) Account 4985, IPACR Suspense (Real Account, CR Normal Balance) This account records and controls Intragovernmental Payment and Collection Receipts (IPACR) prior to research for proper application. Items not identified in account 4970 (Unapplied Refund Reversals) and 4975 (Liability DOJ Receipts, Kansas City Only) are included in this account.

# Account Series 5000, Disbursement Accounts

3.17.63.11.7 (03-31-2014) Account Series 5000, Disbursement Accounts This series of accounts contains the various disbursing accounts within the general ledger file. Disbursing accounts record monies disbursed as refunds of previously collected revenue or funds. The IRS is authorized to certify disbursements for refunds of taxes plus interest on overpayments of taxes, amounts held in the deposit fund and determined to be refundable to the remitter, disbursements to state and local law enforcement agencies for anti-drug expense reimbursement claims and lockbox reimbursements.

# Account 5100, Disbursements, Principal (Nominal Account, CR Normal Balance) (TAS 20X0903)

3.17.63.11.7.1 (06-17-2015) Account 5100, Disbursements, Principal (Nominal Account, CR Normal Balance) (TAS 20X0903) This disbursement account records the disbursement of tax overpayments when the total collections and credit exceed the assessed liability of taxes for an individual taxpaying entity. Inappropriate checks, undelivered checks and unavailable checks may be cancelled, and the funds returned to the appropriation. These cancellations and reversals also be recorded in this account. All documents recorded in this account should include this account symbol. Individual records are maintained in the database. There is no external subsidiary record for this account. Amounts from this account are reported directly to Treasury by disbursing account symbol and on the NTRR by type of tax and line number.

# Account 5200, Disbursements, Interest (Nominal Account, CR Normal Balance) (TAS 20X0904)

3.17.63.11.7.2 (03-06-2019) Account 5200, Disbursements, Interest (Nominal Account, CR Normal Balance) (TAS 20X0904) This disbursement account records the amount of interest paid by the government on overpayments of taxes, in accordance with the requirements of the IRC (e.g., interest is paid on Form 1040 when refunds are not paid within 45 days of the due date or received date, whichever is later). All documents recorded in this account must include this account symbol. Individual records are maintained in the database. There is no external subsidiary record for this account. Amounts from this account are reported directly to Treasury by TAS and on the NTRR by type of refund and line number, within the tax class.

# Account 5301, Disbursement, Miscellaneous Fee (Nominal Account, CR Normal Balance) (TAS 20X5432.5)

3.17.63.11.7.3 (06-17-2015) Account 5301, Disbursement, Miscellaneous Fee (Nominal Account, CR Normal Balance) (TAS 20X5432.5) This account records disbursements for miscellaneous fees. The TAS for miscellaneous fee disbursements must include the correct symbol. Individual records are maintained in the database. This account is reported directly to Treasury.

# Account 5302, Disbursement, Photocopy Fees (Nominal Account, CR Normal Balance) (TAS 20X6877)

3.17.63.11.7.4 (03-06-2019) Account 5302, Disbursement, Photocopy Fees (Nominal Account, CR Normal Balance) (TAS 20X6877) All refund documents from this account must include this TAS. Individual records are maintained in the database. This account is reported directly to Treasury.

# Account 5303, Disbursement, Original Installment Agreement (Nominal Account, CR Normal Balance) (TAS 20X5432.1)

3.17.63.11.7.5 (03-06-2019) Account 5303, Disbursement, Original Installment Agreement (Nominal Account, CR Normal Balance) (TAS 20X5432.1) This account records disbursements for original installment agreement user fees. All refund documents from this account must include this TAS. Individual records are maintained in the database. This account is reported directly to Treasury.

# Account 5304, Disbursement, Reinstated Installment Agreement (Nominal Account, CR Normal Balance) (TAS 20X5432.3)

3.17.63.11.7.6 (03-06-2019) Account 5304, Disbursement, Reinstated Installment Agreement (Nominal Account, CR Normal Balance) (TAS 20X5432.3) This account records disbursements for reinstated installment agreement user fees. All refund documents from this account must include this TAS. Individual records are maintained in the database. This account is reported directly to Treasury.

# Account 5305, Disbursements, OIC User Fee (Nominal Account, CR Normal Balance) (TAS 20X5432.4)

3.17.63.11.7.7 (03-06-2019) Account 5305, Disbursements, OIC User Fee (Nominal Account, CR Normal Balance) (TAS 20X5432.4) This account records disbursements for OIC user fees. All refund documents from this account must include this TAS. Individual records are maintained in the database. This account is reported directly to Treasury.

# Account 5400, Disbursements, Miscellaneous Revenue (Nominal Account, CR Normal Balance) (TAS 20X1807)

3.17.63.11.7.8 (03-06-2019) Account 5400, Disbursements, Miscellaneous Revenue (Nominal Account, CR Normal Balance) (TAS 20X1807) This disbursement account records disbursements for miscellaneous revenue. This includes disbursements to lockbox banks and credit card chargebacks. All refund documents from this account must include this TAS. Individual records are maintained in the database. There is no external subsidiary record for this account. This account is reported directly to Treasury.

# Account 5401, Disbursements, PFIC Revenue (TAS 20X1807) (Ogden Only)

3.17.63.11.7.9 (03-06-2019) Account 5401, Disbursements, PFIC Revenue (TAS 20X1807) (Ogden Only) This disbursement account records disbursements for Passive Foreign Investment Company (PFIC) revenue. All refund documents from this account must include this TAS. Individual records are maintained in the database. There is no external subsidiary record for this account. This account is reported directly to Treasury.

# Account Series 6000, Assessments and Settlements (Nominal Account, CR Normal Balance)

3.17.63.11.8 (03-31-2014) Account Series 6000, Assessments and Settlements (Nominal Account, CR Normal Balance) This series of accounts records the assessment of tax liabilities and the liabilities for fees, penalties, or costs for services rendered. Also included in this series of accounts are settlements of accounts other than by payment. These include abatements, write-offs, transfers, and clearances due to statute expiration. This series of accounts is nominal and is closed to the revenue clearance account at the end of the accounting year.

# Account 6310, Miscellaneous Fees (Nominal Account, CR Normal Balance)

3.17.63.11.8.1 (04-27-2021) Account 6310, Miscellaneous Fees (Nominal Account, CR Normal Balance) This account records the liability for fees and services rendered. The following fees are recorded in account 6310 (Miscellaneous Fees). 2340 Photocopy Fee (current year) (20X5432.7) 2330 EP/EO User Fee (20-2411) 2395 OIC User Fee (20X5432.4) 2320 Duplication of EOMF Documents (20-3220) 2335 EP/EO User Fee Increase (20X5432.5) 2342 Photocopy Fee (prior year) (20X5432) The six individual TAS mentioned above must balance and be maintained separately within account 6310 (Miscellaneous Fees). If the accounts do not balance, contact the DBA. If the accounts balance, proceed to paragraph 4. Prepare a worksheet of the six individual accounts and include the journal number and amount. On a monthly basis, initial and date when the amounts balance. Then forward to the RACS manager quarterly for review. These documents must be signed and dated.

# Account 6320, Offshore Oil Account (Nominal Account, CR Normal Balance) (Austin Only)

3.17.63.11.8.2 (03-06-2019) Account 6320, Offshore Oil Account (Nominal Account, CR Normal Balance) (Austin Only) Account 6320 (Offshore Oil Account, Austin Only) records the liability for funds paid or owing to, the Oil Spill Pollution Fund. These amounts are reflected on Form 6008 (Fee Deposit for Outer Continental Shelf Oil) and Form 6009 (Quarterly Report of Fees Due on Oil Production), filed by oil producers engaged in drilling on the outer continental shelf. Oil spill fees are not assessable as a tax; therefore, the producers' liability may not be recorded as an assessed liability. There is no external subsidiary record for this account.

# Account 6330, Debtor Master File Offsets (Nominal Account, CR Normal Balance)

3.17.63.11.8.3 (03-06-2019) Account 6330, Debtor Master File Offsets (Nominal Account, CR Normal Balance) This account records the number and amount of taxpayer overpayments offset to the HHS and participating federal agencies in lieu of refund. The account is credited for the amount offset. In certain circumstances, such as injured spouse claims and erroneous offset, offsets are reversed. These reversals are posted as debits to account 6330 (Debtor Master file Offsets). Taxpayer overpayments may be offset for outstanding obligations for child support and other obligations to the state or federal government. Data input may be updated by electronic transmission.

# Account 6400, Miscellaneous Revenue Collections (Nominal Account, CR Normal Balance)

3.17.63.11.8.4 (09-21-2023) Account 6400, Miscellaneous Revenue Collections (Nominal Account, CR Normal Balance) This account records the amount of collections received because of judgments for fines, penalties or court costs asserted by federal courts incident to evasion of payment of taxes, offers accepted in lieu of such liabilities and other non-assessable specific penalty offers. This account also records miscellaneous collections that are not assessable on the taxpayer's account. This account records all monies/revenue collected for: 2310 Treaty Country Receipts (203220.019) 2320 Miscellaneous receipts not attributable to fees or assessed tax, penalty, and interest (203220.019) 2325 Fines, Penalties, and Forfeitures, Not Otherwise Classified (201099.019) 2345 Presidential Election Campaign (20X5081.1) 2350 Public Debt (20X5080.1) 2355 Federal Court Ordered Restitution for Costs and Penalties (203220.019) 2360 Conscience fund (201210) 2365 LIFO Payments, Rev Proc 97-44 Settlement Payments (203220.019) 2370 Mortgage Subsidy Bond Receipt (203220.019) The nine individual accounts mentioned above must balance and maintained separately within account 6400 (Miscellaneous Revenue Collection). Note: Refer to IRM 3.17.15.7.26.1 (Accounting and Data Control, Accounting Reports Analyst - Responsibilities) for the Account 6400 review procedures. Maintain a listing of all miscellaneous receipts under Treasury Account Symbol (TAS) 20-3220.019. This information must be used for disclosure in the IRS consolidated financial statements. Prepare a worksheet of the nine individual accounts including the journal number and amount. Initial and date when balanced monthly, forward to the manager quarterly for review. The manager also must initial and date their review quarterly on the worksheet.

# Account 6530, Tax Accounts Compromised (Nominal Account, DR Normal Balance)

3.17.63.11.8.5 (03-06-2019) Account 6530, Tax Accounts Compromised (Nominal Account, DR Normal Balance) This account is used to record the amount of tax assessments written off as compromised upon acceptance of an OIC. Entries are obtained from and supported by the SC recap for MF accounts and acceptance letters for NMF accounts. OIC must be accepted and approved by collection prior to write-off action. There is no external subsidiary record for this account.

# Account 6540, Small Debits and Credits Cleared (Nominal Account, DR/CR Normal Balance)

3.17.63.11.8.6 (03-06-2019) Account 6540, Small Debits and Credits Cleared (Nominal Account, DR/CR Normal Balance) This account summarizes debit balances (less than $5) and credit balances (less than $1), cleared from MF accounts (i.e., generated clearances obtained from and supported by the SC recaps and manual transfers of small credits). Debits less than $5 and unclaimed credit balances in NMF accounts less than $1 are be cleared from this account. If the amount is under $5, account 4970 (Unapplied Refund Reversal) discrepancies clear from this account. The account 6540 (Small Debits and Credits Cleared) money amount is then annotated in the remarks section of Form 3245 (Posting Voucher-Refund Cancellation or Repayment). Remittances of less than $1 are deposited into the 6540 account by preparing Form 2007 (Schedule of Small Credits Cleared). There is no external subsidiary record for this account. For additional information, see IRM 3.8.45, Manual Deposit Process.

# Account 6545, BMF 100% Penalty Credit Allowed (Nominal Account, DR/CR Normal Balance)

3.17.63.11.8.7 (03-06-2019) Account 6545, BMF 100% Penalty Credit Allowed (Nominal Account, DR/CR Normal Balance) This account records a credit allowed on the BMF file. This credit is to reduce the outstanding module balance of BMF accounts when related to IMF modules that are paid. The IMF modules are 100% penalty accounts (MFT 55). This account also includes reversals of these credit allowances from MF. The transactions are computer generated in the taxpayers' accounts as TC 538 and 539. Entries to this account are journalized by recap tape processing only. Account 6545 is supported by the SC recap for BMF. Data input is updated by electronic transmission.

# Account 6550, Withholding Tax Payments Credited to IMF (Nominal Account, DR/CR Normal Balance)

3.17.63.11.8.8 (09-21-2023) Account 6550, Withholding Tax Payments Credited to IMF (Nominal Account, DR/CR Normal Balance) This account summarizes computer-generated credits to IMF accounts for amounts of withholding tax and excess FICA payments claimed on individual taxpayer returns and all adjustments. It also summarizes manually initiated (pre-journalized) amounts of withholding tax and excess FICA not claimed originally but allowed upon submission of additional Forms W-2. There is no external subsidiary record for this account.

# Account 6560, Other Credits Allowed (Nominal Account, DR Normal Balance)

3.17.63.11.8.9 (03-31-2014) Account 6560, Other Credits Allowed (Nominal Account, DR Normal Balance) This account includes credits other than withholding allowed as reductions to the taxpayers assessed tax liability. These credits include, but are not limited to: Regulated investment credit Gasoline tax credit Tax paid by trust Interest on tax-free covenant bond credits Repayment under Claim of Right (IRC 1341) Any other refundable credit as specified in relief provisions Most of these credits are claimed on the taxpayer's return and allowed in processing. These are reflected on the SC recap for the cycle in which the return is posted. Credits allowed in NMF liabilities and manually assessed MF liabilities are pre-journalized. There is no external subsidiary record for this account.

# Account 6575, Overpayment Interest Allowed (Nominal Account, DR Normal Balance)

3.17.63.11.8.10 (03-06-2019) Account 6575, Overpayment Interest Allowed (Nominal Account, DR Normal Balance) This account records amounts of interest allowed on BMF and IMF overpayments whether refunded, credited to outstanding accounts or transferred. These entries are obtained from the SC recap. There is no external subsidiary record for this account.

# Account 6801, Expired External Leads (Nominal Account, CR Normal Balance)

3.17.63.11.8.11 (09-21-2023) Account 6801, Expired External Leads (Nominal Account, CR Normal Balance) This account is used to record, and control expired external leads (write-offs) after research for proper application. The items included in this account are only those expired external leads which cannot be applied directly to MF. Note: External leads have a two-year expiration date and cannot be written off until two years has passed. RRACS Report 132B lists external leads that have expired in Account 4971 and were systemically moved to Account 6801 for write-off. See IRM 3.17.63.15.16, External Leads Systemic Write-offs Report (RACS Report 132B), for more information.

# Account 6810, Unapplied Statute Expired Credits (Nominal Account, DR/CR Normal Balance)

3.17.63.11.8.12 (03-06-2019) Account 6810, Unapplied Statute Expired Credits (Nominal Account, DR/CR Normal Balance) This account includes unapplied, statute-expired MF credits cleared from the IMF and BMF files. This account also includes reversals of these credit clearances from the MF. The transactions are computer-generated in the taxpayers' accounts as TC 388 and 389. Entries to this account are journalized by recap tape processing only. Account 6810 (unapplied statute expired credit) is supported by the SC recaps for IMF and BMF. Data input is updated by electronic transmission.

# Account 6900, Adjustment or Correction of Revenue Receipts (Nominal Account, DR Normal Balance)

3.17.63.11.8.13 (03-06-2019) Account 6900, Adjustment or Correction of Revenue Receipts (Nominal Account, DR Normal Balance) This account is for adjustments or corrections of revenue receipts and for reclassification of revenue receipts to and from other general ledger accounts. This account records relief granted for losses and shortages of collections without reimbursement. For additional information, see 31 USC sections 3527- 3528. This account also covers special cases for adjustments or corrections in revenue receipts. These would include shortages that have been assessed against an employee or former employee under IRC 7804(c) - Delinquent Internal Revenue officers and employees and the payment was reported as tax instead of relief from shortages. This account may also be used for other items authorized by Treasury or NHQ, such as reclassification of funds between the revenue receipt accounts and the Anti-Drug Special Fund and the Informant Reward Special Fund. No external subsidiary record is maintained, however, documentation supporting each entry must be on file.

# Account 6980, Acquired Property Disposed of Other Than Sale (Nominal Account, DR Normal Balance) (Ogden Only)

3.17.63.11.8.14 (03-06-2019) Account 6980, Acquired Property Disposed of Other Than Sale (Nominal Account, DR Normal Balance) (Ogden Only) This account records the bid price or established value of acquired property assigned for administrative use, transferred to other federal agencies, disposed of as shown by approved reports of boards of survey or the loss of acquired property due to theft or destruction. The balance in account 6980 (Acquired Property Disposed of Other Than by Sale, Ogden Only) represents the total decrease of acquired property during the year other than by sale. External subsidiary is the case file.

# Account 6985, Profit and Loss on Sale of Acquired Property (Nominal Account, DR/CR Normal Balance) (Ogden Only)

3.17.63.11.8.15 (03-06-2019) Account 6985, Profit and Loss on Sale of Acquired Property (Nominal Account, DR/CR Normal Balance) (Ogden Only) This account records the profit or loss to the government upon the sale of acquired property. In the collection activity, seized property is often bought by the IRS and assigned a fair-market value. This assigned value is applied to a taxpayers' outstanding tax liability as a credit and the property becomes the property of the U.S. government. Later, when the property is disposed of by sale, the difference between the assigned value and the actual sale price is recorded in this account as a profit or loss. Documentation for each sale supports the account.

# Account Series 7000, Other Assets

3.17.63.11.9 (03-06-2019) Account Series 7000, Other Assets This series of accounts records other assets as defined in the annual financial statements. Included are tangible assets such as property acquired in payment of taxes where the government holds title to some real or personal property. Also included are such intangible assets as unclassified Federal Tax Deposits (FTD) which become a receipt when classified; unconfirmed FTD debit adjustments which represent monies held until relieved by Treasury confirmation, undeposited collections, pending deposits and losses and shortages pending repayment or relief.

# Account 7002, Deposit Funds Receipts/Disbursements (Real Account, DR Normal Balance) (TAS 20X6879)

3.17.63.11.9.1 (09-21-2023) Account 7002, Deposit Funds Receipts/Disbursements (Real Account, DR Normal Balance) (TAS 20X6879) This receipt and disbursement account records the receipt of monies to be placed in the deposit fund pending some subsequent action and to record the disbursement of deposit fund monies. Included in the account are amounts received because of seizure and sale action, amounts received from taxpayers with OICs, and miscellaneous receipt items held in this account pending legal action or proper application authority. Receipts for this account are recorded upon preparation of OTCnet deposit ticket. The campus director is accountable for funds personally until deposits to the Treasury account are confirmed. Deposit fund monies are considered monies held in trust by the government. No interest is paid on deposit fund monies refunded. However, when a sale results in surplus proceeds, interest may be paid on the surplus. Individual records are maintained in the database. No external subsidiary record for this account is maintained. Amounts from this account are reported directly to Treasury.

# Account 7003, Anti-Drug Special Fund Receipts/Disbursements (Real Account, DR Normal Balance) (TAS 20X5099.1)

3.17.63.11.9.2 (09-21-2023) Account 7003, Anti-Drug Special Fund Receipts/Disbursements (Real Account, DR Normal Balance) (TAS 20X5099.1) Public Law 100-690, Anti-Drug Abuse Act of 1988, stipulated a special fund account would be established to hold a portion of receipts which were collected because of information supplied by state or local law enforcement agencies for reimbursement to those agencies for certain expenses incurred. This account is used for both receipts and disbursements. This account is used to record the receipt of monies collected because of information received from state and local law enforcement agencies, that substantially contributed to the recovery of federal taxes from illegal drug or related money laundering activities. If the state or local law enforcement agency notifies IRS, they plan to submit a claim for reimbursement for expenses incurred and if collection is $50,000 or more, 10% of the monies collected is reclassified from the account in which tax was assessed and collected to this special fund. Any such collections of federal tax are assessed and deposited in the revenue receipt or deposit fund account and then reclassified to the Anti-Drug Special Fund account 7003. Monies not disbursed to state and local law enforcement agencies are reclassified back into the revenue receipt or deposit fund account. Form 3753 (Manual Refund Posting Voucher) is for reimbursement of claims to state and local law enforcement agencies. This account records disbursements to state and local law enforcement agencies for expense reimbursement claims. State and local law enforcement agencies are eligible for reimbursement of expenses for information they provide if it substantially contributes to the recovery of federal taxes of $50,000 or more from illegal drug or related money laundering activities. All refund documents related to this fund must have the correct TAS. Individual records are maintained in the database. This account is reported directly to Treasury. Copies of the documentation supporting these disbursements are held in the campus GAO file in accordance with Service Center (SC) Disposition Schedule 206.

# Account 7004, Informant Reward Receipt/Disbursement (Real Account, DR/CR Normal Balance) (TAS 20X5433.1 for receipts and TAS 20X5433 for disbursements) (Ogden Only)

3.17.63.11.9.3 (03-06-2019) Account 7004, Informant Reward Receipt/Disbursement (Real Account, DR/CR Normal Balance) (TAS 20X5433.1 for receipts and TAS 20X5433 for disbursements) (Ogden Only) Public Law 104-168 Taxpayer Bill of Rights 2 authorized the payment of informant claim rewards to individuals whose information results in the detection of underpayment and fraud. This account is for both receipts and disbursements. This account reclassifies the claim amount from revenue receipts to the special fund and to record disbursements for informant rewards. Note: When informant rewards are processed, the campus must ensure that a reclass entry takes place to reclass monies out of the tax receipt account into the informant reward account prior to disbursement. Individual records are maintained in the database.

# Accounts 7005 – 7008, Cover over Receipts/Disbursement (Ogden Only)

3.17.63.11.9.4 (03-06-2019) Accounts 7005 – 7008, Cover over Receipts/Disbursement (Ogden Only) These accounts are both receipt and disbursement accounts used for federal withholding taxes of military and federal service employees who receive U.S. government compensation for services performed in the U.S. territories.

# Account 7005, Cover over Receipts/Disbursements-NMI (Real Account, DR Normal Balance) (TAS 20X6737) (Ogden Only)

3.17.63.11.9.5 (09-21-2023) Account 7005, Cover over Receipts/Disbursements-NMI (Real Account, DR Normal Balance) (TAS 20X6737) (Ogden Only) This account is for both receipts and disbursements. The receipts represent money collected in tax payments from U.S. military and federal service employees working in the territory of the Northern Mariana Islands and disbursements of federal withholding taxes, according to the U.S. treaty with the Northern Mariana Islands. There is no external subsidiary record for this account. The account is maintained on a fiscal year basis.

# Account 7006, Cover over Receipts/Disbursements-VI (Real Account, DR Normal Balance) (TAS 6738) (Austin and Ogden Only)

3.17.63.11.9.6 (09-21-2023) Account 7006, Cover over Receipts/Disbursements-VI (Real Account, DR Normal Balance) (TAS 6738) (Austin and Ogden Only) This account is for both receipts and disbursements. The receipts represent money collected in tax payments from U.S. military and federal service employees working in the territory of the Virgin Islands and disbursements of federal withholding taxes, according to the U.S. treaty with the Virgin Islands. There is no external subsidiary record for this account. The account is maintained on a fiscal year basis.

# Account 7007, Cover over Receipts/Disbursement-Guam (Real Account, DR Normal Balance) (TAS 20X6740) (Ogden Only)

3.17.63.11.9.7 (09-21-2023) Account 7007, Cover over Receipts/Disbursement-Guam (Real Account, DR Normal Balance) (TAS 20X6740) (Ogden Only) This account is for both receipts and disbursements. The disbursement side has been established for future use. The receipts represent money collected in tax payments from U.S. military and federal service employees working in the territory of Guam and disbursements of federal withholding taxes, according to the U.S. treaty with Guam. There is no external subsidiary record for this account. The account is maintained on a fiscal year basis.

# Account 7008, Cover over Receipts/Disbursement-Samoa (Real Account, DR Normal Balance) (TAS 20X6741) (Ogden Only)

3.17.63.11.9.8 (09-21-2023) Account 7008, Cover over Receipts/Disbursement-Samoa (Real Account, DR Normal Balance) (TAS 20X6741) (Ogden Only) This account is for both receipts and disbursements. The receipts represent money collected in tax payments from U.S. military and federal service employees working in the territory of Samoa and disbursements of federal withholding taxes, according to the U.S. treaty with Samoa. There is no external subsidiary record for this account. The account is maintained on a fiscal year basis.

# Account 7009, Insolvency (Real Account, DR Normal Balance) (TAS 20F3820)

3.17.63.11.9.9 (03-06-2019) Account 7009, Insolvency (Real Account, DR Normal Balance) (TAS 20F3820) This account represents those amounts that have been received from trustees on a DT but not yet reported as classified by IRS. The Area Office Remittance Register (AORR) classifies these receipts to the appropriate tax classes.

# Account 7100, Property Acquired in Payment of Taxes (Real Account, DR Normal Balance) (Ogden Only)

3.17.63.11.9.10 (03-06-2019) Account 7100, Property Acquired in Payment of Taxes (Real Account, DR Normal Balance) (Ogden Only) This debit-balance asset account records the acquisition value (price or established value) of all real and personal property, to which title has been acquired by the U.S. government after seizure or other action in settlement of unpaid taxes. The balance in this account represents the total value of such property in the custody of IRS which has not been sold, redeemed, disposed of otherwise, lost or stolen or forfeited due to a prior lien holder. This asset account supports subsidiary records identifying each piece of property acquired, its price or value when acquired, the taxpayer concerned, other information pertinent to the acquisition and final disposition of the property. Individual records are maintained in the database.

# Account 7210, Confirmed Unclassified Amounts (Real Account, DR Normal Balance) (TAS 20F3820) (Austin, Cincinnati, Kansas City and Ogden Only)

3.17.63.11.9.11 (03-06-2019) Account 7210, Confirmed Unclassified Amounts (Real Account, DR Normal Balance) (TAS 20F3820) (Austin, Cincinnati, Kansas City and Ogden Only) This asset account records those unclassified amounts for which a DT or DV has been prepared and introduced into processing. Data input is updated by electronic transmission.

# Account 7220, Unconfirmed Unclassified Amounts (Real Account, DR Normal Balance) (TAS 20F3820) (Austin, Cincinnati, Kansas City and Ogden Only)

3.17.63.11.9.12 (03-06-2019) Account 7220, Unconfirmed Unclassified Amounts (Real Account, DR Normal Balance) (TAS 20F3820) (Austin, Cincinnati, Kansas City and Ogden Only) This asset account represents the amounts that have been received on Form 2284 (FTD Bank Deposits) and not yet reported as classified by IRS or confirmed by the Federal Reserve Bank (FRB).

# Account 7300, Unconfirmed Debits (Real Account, DR Normal Balance) (TAS 20X6879.09) (Austin, Cincinnati, Kansas City and Ogden Only)

3.17.63.11.9.13 (03-06-2019) Account 7300, Unconfirmed Debits (Real Account, DR Normal Balance) (TAS 20X6879.09) (Austin, Cincinnati, Kansas City and Ogden Only) This asset account records and controls unconfirmed debit vouchers. Debit vouchers prepared to adjust an erroneous verification card or to delete an invalid verification card, are journalized as a debit to this account upon preparation. The account is credited upon receipt of the confirmed copy of the debit voucher. Only the SF 5515 (Debit Voucher) marked ADJ and used to adjust a DT amount due to an error in a verification card or a misstated amount, is placed in this account. Duplicate or invalid verification cards are considered an erroneous card. The external subsidiary is the paper file of unconfirmed SF 5515. The balance in this account reports directly to Treasury.

# Account Series 8000, Work in Process Control Accounts

3.17.63.11.10 (03-06-2019) Account Series 8000, Work in Process Control Accounts This account series provides contra accounts in the chart of accounts for accounting control of various transactions in process. Summary report information accounts may be included.

# Electronic Transmissions

3.17.63.12 (03-06-2019) Electronic Transmissions Each time a new electronic data file is posted to RRACS at ECC-MTB, journal research, the batch posting summary is updated with: Transmission of the file ID Date of the input data RRACS file run date This information is accessible any time during the day with batch programs running overnight at ECC-MTB. The report is available online with an option to print a hard copy. Previous day's reports are also available.

# Electronic File Processing

3.17.63.12.1 (03-06-2019) Electronic File Processing The following is a list of electronic fund transfer message acronyms: ACRONYM DEFINITION ACH Automated Clearing House ALC Agency Location Code or account number to designate the payment to the correct campus CMNT Comment on a line item on the TFCS support listing DDIA Direct Debit Installment Agreement EFT Electronic Fund Transfer ETA Electronic Tax Application FEDWIRE Method of payment using the Federal Reserve Bank IMAD The actual date and time the message was sent NMF Non-Master File RFC Regional Finance Center RRB Railroad Retirement Board TFCS Treasury Financial Communications System Electronic files are received at ECC-MTB and ECC-MEM for posting to RRACS. The daily files are: Generalized Mainline Framework (GMF) 1505 SCF 1101 IDRS EOD 2801 IMF SC Recap IMF Net tax refund report (NTRR) SC recap IMF EFT NTRR (for EFT sites) EFTPS/FPLP (EFT 0101) (Ogden Only) The weekly files are: Generalized Unpostable Framework (GUF) 5302 BMF SC recap DMF NTRR BMF NTRR The semi-annual files are: CADE 2 has a semi-annual SC recap. The annual files are: BMF SC recap CADE 2 has an annual recap AD Hoc Batch Reports Listing: CIR Report number 1134, 1135, 1136 and 1137 DT/DV Match Report 035 RFNDMATCH 124 Semi-annual and annual recaps can never be the last recaps loaded before month end. IMF and/or BMF accelerated refund tapes may occur during the year. The refund schedule is identified with an X at the end of the schedule.

# Automated Posting Records (Batch)

3.17.63.12.1.1 (04-27-2021) Automated Posting Records (Batch) This is a list of journals generated from tape batch processing. NUMBER Tape ID/ Ledger Account 100 GUF 5302 Corrected New and Nullified unpostables Tape Processing DR 4110, 4120, 4130, 4210, 4220, 4230 CR 4110, 4120, 4130, 4210, 4220, 4230 101 SCF 1101 Renumber List Tape Processing DR 21XX, 4120, 4220, 4420, 4620, 6540, 6800 CR 21XX, 4120, 4220, 4420, 4620, 6540, 6800 102 GMF 1505 TEP Tape Processing DR 4110, 4120, 4210, 4215, 4220 CR 4110, 4120, 4210, 4215, 4220 103 IMF NTRR 104 BMF NTRR 105 DMF NTRR Tape Processing DR 2910, 2410, 6310 CR 2410, 2910, 4110, 6330 108 BMF Recap Tape Processing DR 1100, 1810, 1300, 21XX, 2380, 2385, 4110, 4210, 4520, 4521, 6200, 6510, 6530, 6540, 6560, 6580, 6575, 6810 CR 1100, 1300, 21XX, 2380, 2385, 4110, 4510, 4521, 6010, 6011, 6100, 6200, 6510, 6540, 6580, 6575, 6600 162/107 IMF Recap Tape Processing DR 1200, 1300, 1550, 1820, 21XX, 2380, 2385, 4210, 4254, 4420, 4520, 4521, 4950, 6001, 6200, 6330, 6510, 6530, 6540, 6550, 6560, 6575, 6580, 6600, 6810 CR 1300, 1550, 21XX, 2380, 2385, 4210, 4254, 4520, 4521, 4950, 6001, 6100, 6110, 6200, 6330, 6510, 6530, 6540, 6550, 6560, 6575, 6580, 6600, 6800, 6810 110 EFTPS DT DR 2110, 2120, 2130, 2140, 2150, 2170, 2180, 2190 CR 4125, 4225, 4425, 4765 111 EFTPS DV DR 4125, 4225, 4425, 4765 CR 2110, 2120, 2130, 2140, 2150, 2170, 2180, 2190 112 EFTPS Reclass DR 2110, 2120, 2130, 2140, 2150, 2170, 2180, 2190, 4125, 4225, 4425, 4765 CR 2110, 2120, 2130, 2140, 2150, 2170, 2180, 2190, 4125, 4225, 4425, 4765 113 EFTPS TEP DR 4125, 4225, 4110, 4210, 4251 CR 4125, 4225, 4110, 4210, 4251 114 FPLP Reclass DT/DV DR 21XX, 4125, 4225, 4425 CR 21XX, 4125, 4225, 4425 115 RASMATCH Refund Confirmation DR 2400, 4800 CR 2400, 5100, 5200, 53XX, 7002-7008 117 DT/DV Match, Confirmed DTs and DVs 119 Matched DTs and DVs 140 EOD28 IDRS Recap Tape Processing DR 21XX, 2380, 2385, 4120, 4220, 4620, 6800, 9998 CR 1710, 21XX, 4120, 4220 141 ANMF SCRECAP - Other 142 ANMF SCRECAP - Assessment 155 External Leads Payments DR 4971 CR 4220 156 External Leads Write Off DR 4971 CR 6801 170 ISRP 171 ID Theft Erroneous Refund DR 1545 CR 4220 172 Return Preparer Misconduct DR 1547 CR 4220 173 Return Preparer Misconduct Write Offs DR 6907 CR 1547 174 Identity Theft Erroneous Refund Write Off DR 6905 CR 1545 180 Lockbox

# Unpostable Applications

3.17.63.12.2 (03-06-2019) Unpostable Applications Documents that are unable to post at the Enterprise Computing Center (ECC) come back to the campus as unpostable. Resolution codes 1, 2 and 8 on GUF 5340 nullify the unpostables: Code 1 indicates the record goes back to suspense status. Code 2 indicates a voided record. Code 8 indicates a record going to rejects. Documents may be: Re-input to correct any errors. Renumbered to another file or tax class. Transferred to another campus. Transferred with same Document Locator Number (DLN) to unidentified, deposit fund or general ledger accounts such as account 6800 (Excess Collections) or account 1510 (Other Receivables). Receive GUF 5340 (Unpostable Control Report). For amounts put back in-process, entries are made from the total nullified unpostables account (4130 BMF, 4230 IMF) to the in-process accounts (4120 BMF, 4220 IMF). Subsequent reclassification may be required. Credit entries to deposit fund accounts are made from the individual documents. Documents must have a doc ID. Journalize from unpostable accounts 4130 or 4230 to deposit fund accounts (4710 OIC, 4720 Sale of Seized Property or 4730 Miscellaneous). It is necessary to reclassify. Decrease revenue receipts account 21XX (credit) and increase deposit funds account 7002 (debit). Data from GUF 5340 is automatically journaled via the RAC35 process. This run includes the new, nullified, corrected, and reclassified unpostable transactions received from and sent to ECC for MF. If the electronic data input is incorrect, a new transmission is processed or the data is input manually from the hard copy. This manual process is done through the accounting application main menu. Transcribe or stamp journal identification number on control listings and documents, as required for audit trail.

# New Unpostable Documents

3.17.63.12.2.1 (03-06-2019) New Unpostable Documents The following source documents are received when new unpostables are added to the file: IMF Unpostable Controls - listing number GUF 5340 IMF Revenue Receipt Control Sheet (RRCS) - listing number SCF1340 Business master file (BMF) Unpostable Controls - listing number GUF 5340 BMF Revenue Receipts control Sheet (RRCS) - listing number SCF1340 Entries are made from unpostable controls total items and amount. Ensure the cycle number is available on the listing. Net credit on unpostable controls is an increase (credits ECC unpostable documents accounts - IMF 4230 and BMF 4130). Net debit on unpostable controls is a decrease. New unpostables as well as nullified, reclassified, and corrected unpostables are journalized from the GUF 5340 by tape processing. RAC35 is the program which posts the data in a batch environment rather than entering the data manually. RAC35R is the program that reverses all posting done by RAC35. Transcribe or stamp journal identification number on unpostable listings for audit trail.

# Service Center (SC) recap of Assessments, Abatements and Other Post-Journalized Transactions

3.17.63.12.3 (03-06-2019) Service Center (SC) recap of Assessments, Abatements and Other Post-Journalized Transactions The SC recaps are produced daily during master file (MF) processing and, when printed, are used to journalize the transactions which are computer generated during the MF processing. The recaps are also used as the basis for generation of the summary record of assessments and preparation of Form 2188 (Voucher & Schedule of Overpayment and Overassessments). Description of items summarized for post-journaling on SC recaps are: Assessments - Current, deficiency and other assessments are generated during a processing cycle and are individually posted to BMF and IMF accounts at ECC. All assessments are summarized by the campus and by tax class. The assessment date (also referred to as the 23C date) for each processing and posting cycle is prescribed in IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates. Abatements - Overassessment transactions are individually recorded on BMF and IMF accounts by ECC as reductions of previously recorded assessments. They are summarized by campus and tax class. Credits - Withholding tax and excess FICA payments claimed by taxpayers on Form 1040 returns are generated and posted to the MF. (TC 806 less 807). Other Credits - Refundable and accountable credits claimed by the taxpayer on Forms 1040 and 1120 (e.g., Form 2439, copy b) regulated investment credits, credit for taxes paid by trust, interest paid on tax-free covenant bonds and gasoline tax or claimed as line-item credit adjustments on Form 5344 (Examination Closing Record), are posted to the MF. (TC 766 less 767) TC 766 (Recap line 140) debits 1550 and credits 4210. Transaction Code (TC) 767 (Recap line 141) debits 4210 and credits 1550. Reclassification Adjustments - ECC processing of MF account transactions frequently involves adjustments between MF tax accounts (modules), including adjustments between tax classes. The transactions require tax reclassification entries in the general ledger accounts and inclusion in the tax class reclassification reports. Increases to tax classes are shown with a minus sign following the amount. Decreases have no sign after the amount. These adjustments are summarized by tax class and the totals include both the debit and credit entries incidental to the generated transfers (including interest amounts) between tax accounts or within the same entity account (TC 826-706, 856-736 and doc code 34 transactions). Interest debit and credit entries zero out but the credit total is used for report purposes. CR transfer to BMF from IMF - Where applicable, overpayment balances on the IMF are transferred for application to any outstanding tax liabilities on the same taxpayer's BMF account. The transfer transactions are summarized on the recaps. Accounts to other submission processing sites, accounts from other submission processing sites, credits to other submission processing sites and credits from other submission processing sites - Generate transfers of account and credits to and from submission processing sites. Interest allowed for debit (DR) and interest allowed with credit (CR) - Interest transactions allowed on overpayment credit balances and their related debits. Small CR cleared and small DR cleared - Generate debit and credit entries to offset or clear small balances. OIC Write-Off - Amounts of tax liabilities written off upon acceptance of offers, summarized by tax class. Statute expired (EXP) DR clearance and reversal - Clearance of debit balances upon statute expiration and reversal of these clearances, summarized by tax class. Other Transactions - Summarized on the SC recap. Refunds Generated - Refund amounts, including interest, manually posted to the MF. For additional information, see IRM 3.17.79, Accounting Refund Transactions regarding refund procedures. The journal of refunds is affected from the SF 1166 (Voucher and Schedule of Payments). Interest transfer from MF - Overpayment interest transferred from the MF to be credited to NMF accounts. Pre-Journalized Transactions - Summary of debits and credits applied to the MF. Outstanding Module Balances - The number and type of module balances on the MF. Credit Balance - Credit balance modules regardless of status. Current Status (BMF only) - All modules in status 14, 18 or 20. Notice Status - All other modules on which collection enforcement has not been suspended (i.e., notice status 13, 19, 20, 21, 54, 56 and 58). Taxpayer Delinquent Account (TDA) Status - All items with status 22 (BMF) and status codes 22, 24 or 26 (IMF). Uncollectible Status - Currently not collectible (CNC). Inactive Status - All modules on which collection enforcement has been suspended. Deferred Status - Status code 23 including closing code 09. Other Status - Other debit modules which do not fall into the above status categories.

# Inventory Control (Ogden Only)

3.17.63.13 (03-31-2014) Inventory Control (Ogden Only) The inventory control windows record the acquisition and disposition of seized property, acquired property and collateral.

# Seized Property

3.17.63.13.1 (03-06-2019) Seized Property Seized property is controlled through the inventory control main menu. This inventory is maintained in RRACS. The Form 2433, Notice of Seizure, Part 7A, creates a new district office inventory record. The Form 2433, Part 7B, closes an AOI (Area Office Inventory) record when the seized property is disposed. Each form must be verified to ensure complete and proper information for input is present. Each form must contain doc ID, date, and dollar amount. The seizure date must be used when inputting to the inventory account. Monthly reports are produced from these AOI records for individual field offices under the SP report main menu. These reports identify the record by doc ID. Form 2433, Part 7B, must match the doc ID of the record to be updated. Entries are made from individual forms as follows: Form 2433, Notice of Seizure, Part 7A, new record. Window 320 (Seized Property Open) journal is a debit to account 3300, Seized Property and credit to account 4980, Liability for Inventory account. Form 2433, Part 7B, Closing entry. Window 321 (Seized Property Close) journal is a debit to account 4980 (Liability for Inventory Accounts) and credit to account 3300 (Seized Property, Ogden only). Transcribe or stamp journal identification number on all forms for audit trail. Form 2433 must be filed in the case files. These files are not considered the subsidiary.

# Acquired Property (Ogden Only)

3.17.63.13.2 (03-06-2019) Acquired Property (Ogden Only) Seized property is assigned a minimum price prior to any public sale. If no successful bid (equal to or greater than the assigned minimum bid price) is received, the property may be declared for the government. Under these procedures, the federal government acquires title to real or personal property. These transactions are recorded as an acquisition: Credit the taxpayer account for the bid-in amount via Form 2424 (Account Adjustment voucher) (credit). Attach Form 2424 (debit side) to a copy of Form 2436 (Seized Property Sale Report). Form 2424 (credit) is established on the applicable service center control file (SCCF) required to apply the credit to the taxpayer's account. Cross-reference Form 2424 (debit) with the credit Document Locator Number (DLN). Entries are made subsequently from the debit/credit documents. The journal is a debit to account 7100, Acquired Property and a credit to either account 4420 (NMF SCCF), 4120 (BMF SCCF) or 4220 (IMF SCCF). The doc ID assigned by field office is the doc ID and DLN of the credit. The doc ID assigned by the field office becomes the doc ID of the AOI record in RRACS. The date is the date the property is acquired. Any subsequent action to update this record must identify the record by doc ID. File Form 2436 with debit Form 2424 attached in case file. The journal number must be cross-referenced. Acquired property may be disposed of by sale, donation (as to a museum), after loss (such as theft, spoilage, or destruction), by transfer to another federal agency or by disposal with proper approval. Sales amounts received by the government upon the sale of acquired property are recorded as revenue receipts for the tax class of the original tax liability. Credit is applied to the acquired property account in the amount outstanding for the item of property sold. Any difference between the sale amount and the amount outstanding in the acquired property account is the profit or loss on sale. The entries upon disposition are made from the payment document. With the proper authorization, any acquired property may be disposed of other than by sale.

# Collateral

3.17.63.13.3 (03-06-2019) Collateral Collateral inventory is controlled through the inventory control main menu. This inventory is maintained in RRACS. Form 2276, Collateral Deposit Record, Part 3, creates a new AOI record. Form 2276, Part 5, closes the AOI record when collateral is released or converted. Verify each form to ensure complete and proper information needed for input is present. Each form should contain the doc ID. Monthly reports are produced from these AOI records for individual field offices. These reports identify the record by doc ID. Entries are made from individual forms as follows: Form 2276, Part 3, new record. Window 323 (Collateral Open), journal is a debit to account 3200, Collateral Held and credit to account 4980, Liability for Inventory Accounts, Ogden Only. Use date collateral accepted when posting to RRACS. Form 2276, Part 5, closing entry. Window 324 (Collateral Close), journal is a debit to account 4980 and credit to account 3200. Transcribe or stamp journal identification number on forms for audit trail. Form 2276 must be filed as case files. These files are not considered the subsidiary record.

# Subsidiary Records and Reconciling

3.17.63.14 (03-06-2019) Subsidiary Records and Reconciling Subsidiary records that support certain general ledger accounts are maintained. As a rule, posting to subsidiary accounts are made directly from documents or forms evidencing the transaction. This practice avoids possible inaccuracies that may arise if information is transcribed or summarized separately and such summaries are then used for entries to the subsidiary accounts.

# Accounting Subsidiaries External to RRACS

3.17.63.14.1 (03-06-2019) Accounting Subsidiaries External to RRACS The frequency of reconciliation between the subsidiary and general ledger accounts ranges from monthly to quarterly. To maintain control of the in-transit account 1600 (Manual Assessment) Form 813 (Document Register) numbered in support of Form 3552 (Prompt Assessment Billing Assembly) may be released weekly or daily to the SCCF. Reconciliation of this account must be performed at least monthly, but to facilitate balancing, it may be advantageous to reconcile it on a weekly basis. This chart lists the RRACS file records that are documented by subsidiary records, subsidiary description, and the frequency of reconciliation. GL Acct. No. External Subsidiary Frequency 1321 NMF Notices Monthly 1322 NMF TDA Monthly 1324 NMF TDA Deferral Under Tolerance Monthly 1360 NMF Installment Agreement Monthly 1371 NMF OIC Monthly 1389 NMF Suspense Monthly 1400 File of 514-B Pending Confirmation Monthly 1510 Other Receivable Document File Monthly 1530 Erroneous Refunds Court Case Document File Monthly 1535 CI Court Ordered Restitution Erroneous Refunds (Kansas City Only) Monthly 1540 Erroneous Refunds Non-Court Case, Document File Monthly 1545 Identity Theft Erroneous Refund Monthly 1547 Return Preparer Misconduct Erroneous Refunds Monthly 1600 Assessments Pending (Form 3552) and Document File Monthly 1710 IDRS DCF Monthly 1720 Form 2424 Document File Monthly 1830 53d Cases, NMF Monthly 1840 Document File Monthly 3200 Collateral Deposit Records Quarterly 3300 Notice of Seizures Quarterly 4120 BMF SCCF Monthly 4125 BMF EFTPS Suspense Monthly 4130 BMF Unpostable File Monthly 4220 IMF SCCF Monthly 4225 IMF EFTPS Suspense Monthly 4230 IMF Unpostable File Monthly 4420 NMF SCCF Monthly 4425 NMF EFTPS Suspense Monthly 4430 NMF Unpostable File Monthly 4440 Form 813 Monthly 4610 Unapplied Advance Payment Documents Monthly 4615 Section 6077 Payment Documents Monthly 4620 IDRS URF Monthly 4625 Insolvency Document File Monthly 4626 PFIC Receipts Monthly 4701 Case File Monthly 4702 Case File Monthly 4703 Case File Monthly 4704 Case File Monthly 4710 OIC Record Card (Form 2515) Quarterly 4720 Seized Property Record Quarterly 4730 Miscellaneous Fund Quarterly 4740 Credit Transfer Voucher Monthly 4750 Case File Quarterly 4755 1136C Letter Quarterly 4765 Miscellaneous EFTPS Suspense Monthly 4801 Unconfirmed SF 1166 (Principal) Monthly 4802 Unconfirmed SF 1166 (Interest) Monthly 4803 Unconfirmed SF 1166 (Deposit Fund) Monthly 4804 Unconfirmed SF 1166 (Anti-Drug) Monthly 4805 Unconfirmed SF 1166 (Oil Spill) Monthly 4806 Unconfirmed SF 166 (Miscellaneous Receipts) Monthly 4808 Unconfirmed SF 1166 (Informant Rewards) Monthly 4810 Budget Clearing Document File Monthly 4811 Unconfirmed SF 1166 (NMI) Monthly 4812 Unconfirmed SF 1166 (VI) Monthly 4813 Unconfirmed SF 1166 (Guam) Monthly 4814 Unconfirmed SF 1166 (Samoa) Monthly 4815 Unconfirmed SF 1166 (Miscellaneous User Fee) Monthly 4816 Unconfirmed SF 1166 (Photocopy Fee) Monthly 4817 Unconfirmed SF 1166 (Installment Agreement) Monthly 4818 Unconfirmed SF 1166 (Reinstate Installment Agreement) Monthly 4819 Unconfirmed SF 1166 (OIC User Fee) Monthly 4900 Unconfirmed Form 2158 Out Quarterly 4910 Disbursement Loss Monthly 4970 Document File Monthly 4975 Document File Monthly 4985 Document File Monthly 6310 Supporting File Monthly 6400 Supporting File Monthly 6510 Forms 2188, 3354, 1331B & 3809 Monthly 6565 Refund Cancellation Credits Allowed Monthly 6570 Case File Monthly 6575 Case File Monthly 6700 Foreign Check Collection Cost & Miscellaneous Bank Charge Records (Case File) Monthly 6800 IDRS Excess Collection Monthly 6905 Identity Theft Erroneous Refund Write-Offs Monthly 6907 Return Preparer Misconduct Erroneous Refund Write-Offs Monthly 6920 Disbursement Write-Off Monthly 6950 DOJ Supporting File Monthly 6980 Acquired Property Disposed of Other than Sale (Case File) Monthly 6985 Memo from Collection Division Monthly 7100 Report of Sale of Seized Property Quarterly 7610 Case File (Embezzlement and Theft) Quarterly 7620 Case File (Unexplained Losses) Quarterly 7649 ECP Deposit Discrepancy Quarterly 7650 Case File (Deposit Discrepancy) Quarterly 9998 Document File Monthly 1100 1300 1810 4110 4510 4521 BMF RACR Monthly 1200 1205 1300 1301 1815 1820 4205 4210 4215 4217 4254 4520 4521 4522 4530 CADE 2 Weekly/Monthly

# Master File Reconciliation

3.17.63.14.2 (03-06-2019) Master File Reconciliation It is necessary to ensure the total monetary balance of the appropriate general ledger accounts in each campus can be reconciled to the balance of each MF account. This is accomplished by using Form 5199A, Reciprocal Accounting Control Record (RACR), which is maintained at ECC for each campus and transmitted to the campuses daily, weekly, and monthly. The appropriate general ledger accounts are reconciled to the RACR by each campus. Each Form 5199A is closed out near the end of each month at the end of the final posting cycle. If the last day of the month falls on a Wednesday through Saturday, that week's posting cycle is included on the RACR for that month. All entries for one posting cycle should be included in the same month's RACR. ECC's RACR is forwarded to each campus five workdays after the Reconciliation of MF Balance has been completed for the last cycle included in the RACR. For additional information, see IRM 3.17.64.25, Accounting Control General Ledger Policies and Procedures. Complete Form 6168 (General Ledger Reconciliation with MCC RACR) for the current month. Reconciling items must be shown in a manner to facilitate the verification by ECC. Debits and credits must be in the proper columns. Use brackets to identify reversals. The ECC RACR items must be identified by page and line number or by a brief description like that shown on Form 5199A (Reciprocal Accounting Control Record). The general ledger items must be listed by individual file and identified by the cycle, campus file and work group number. Miscellaneous items should be identified by a brief description and by date or cycle number. Questionable or problem entries must be identified by an asterisk (*) in the action column. Separate lines are included on the Form 6168 for aged reconciled and unreconciled amounts. The campuses promptly post all entries to the appropriate general ledger accounts, including entries reflecting the transfer of the accountability between the campus and ECC. To compute the general ledger balance: Use the general ledger accounts listed on the monthly trial balance for the type of RACR being balanced. Run the net amount figure. Verify last month's RACR closing balance with this month's opening balance on Form 5199A when received from ECC. For each MF general ledger account listing, annotate each ledger entry with the cycle of the TEP; new unpostables; corrected and reclassified unpostables; schedule number of the 1098, 1185 and 145; TRACS Z listings; and cycle of refunds. Obtain a GOALS listing for your cycle information. SC recap lists the cycle; therefore, no notation is needed. The 051 report and the 004 report is used weekly from RRACS. Check the pending reconciliation items on last month's Form 6168 with the ECC RACR for: Entries posted to last month's RACR on this month's general ledger. Entries posted to last month's general ledger on this month's RACR. To prevent any aged items, investigate immediately any items appearing on the previous month's Form 6168 and not checked off for the new month. After checking off all figures on the prior month reconciliation sheet Form 6168 (General Ledger Reconciliation with MCC RACR), continue comparing the current month's RACR and general ledger to: Accountability Acceptance (AA) vouchers from the ECC - Using the cycle and day total from each MF AA voucher, check off general ledger debits and credits for the same cycle and day. If there is more than one general ledger entry per day, add these entries together for the total of that day. The corrected and reclassified unpostables are journalized as separate items but are included on the AA vouchers in the total for that day. The total debits and credits are shown separately on the voucher for the cycle and must all be checked off to a general ledger entry. The campus totals on the bottom of the AA vouchers should agree with the AA voucher line of Form 5199A, Reciprocal Accounting Control Record (RACR) by cycle. Journal numbers are 100 for unpostables, 102 for Generalized Mainline Framework (GMF) and 4XX for window entries. SF 1098, 1185, 145 and Treasury Receivable Accounting and Control System (TRACS) Z listing from Treasury - The amount on the RACR F1098 line equals the total of the amounts for the applicable schedule numbers on the general ledger. TRACS Z journal numbers 4XX, F1098, F1185, F145 journal numbers 5XX. Service center replacement system (SCRS) unpostables -The debit and credit net figure on the RACR equals the separate amount on the general ledger. Refunds generated - Shown as a separate amount cycle on the general ledger. If the campus processes IMF electric funds transfer (EFT) uses the net of the EFT refund line and CID TC 841 line from the next cycle extracted from the RACR. Journal number 512 BMF and 513 IMF. The RACR net total of the A/R less refunds, plus accounts to and from other sites, plus credits to and from other sites equals the net total of the campus recap amounts on the general ledgers for the same cycle. For IMF on the general ledger use IMF recap entries as described, plus one BMF item for the previous recap cycle. Journal numbers for service center (SC) recaps are 108 BMF, 162 CADE 2 and 107 Semi-Annual IMF. M-4496 Data Adjustment Voucher - Journalized as a separate amount on the general ledger for each adjustment voucher. Journal numbers are 4XX. Any item not checked off from the RACR, list on the top half of Form 6168 under 'Entries posted to RACR not posted to the General Ledger'. Any item not checked off from the general ledger, list on the bottom half of Form 6168 under 'Entries posted to General Ledger not posted to the RACR'. The net of the above items is entered on the net reconciling amount line of Form 6168. The general ledger balance computed in (4), plus or minus the net reconciling amounts, should equal the RACR balance closing entry line. Journal numbers are 100 for unpostables, 102 for GMF TEP, 107 IMF SC recap, 108 BMF SC recap, 162 CADE 2 SC recap all are automated tape. Journals input manually are 512 and 513, 506 Cycle Refunds, 534 and 535 are 1098, 1185 and 145 Schedules, 4XX other manual journals. Note: Beginning of the year - use cycle 1 - 3 at the beginning of the year for the BMF RACR, cycle 1 - 4 for your first CADE 2 RACR, then weekly afterwards. The BMF RACR should be balanced on a weekly basis to ensure any out-of-balance situations are reconciled before EOM processing. The CADE 2 RACR should be balanced on a weekly basis to ensure any out of balance situations are reconciled before EOM processing. Upon receipt of Form 6168 (General Ledger Reconciliation with MCC RACR) and with ECC RACR from the sites, ECC-MTB verifies the correctness of the debit and credit amounts for each reconciling item shown. If any questionable or unidentifiable item is shown, the appropriate campus personnel are contacted for an explanation and both copies of the Form 6168 report are notated. ECC-MTB returns any RACRs back to the campuses that do not meet the balancing and reporting procedures.

# Accounting Reports and Usage

3.17.63.15 (03-06-2019) Accounting Reports and Usage The month end reports are produced from the month end reports menu during EOM processing, except for RACS report 019A, SF Supplemental (FTD), which is under the print option on the reports main menu.

# Reports

3.17.63.15.1 (03-06-2019) Reports Reports generate from RACS. These reports are pre-formatted in the system and generate using a command from the reports main menu except where noted. Accounting control reports can be generated on demand. Online journal research is done on an as needed basis. A detailed description of each report, including the usage and distribution, begins after the listings.

# Print Commands

3.17.63.15.2 (03-06-2019) Print Commands Reports generated through the reports main menu or assessment icons, are re-printed by using the print option on the reports main menu: Select Batch to reprint any end of day (EOD), end of month (EOM) or miscellaneous report. Select assessment certificates and abatement report. A maximum of 39 reports are listed online. To print the daily trial balance from the trial balance window: Input the appropriate account period (the default account period is pre-selected). Select print from the action bar. To print journal research: Display the needed source journal or journal control number. Select print from the action bar.

# Daily Posting Summary (RACS Report 001)

3.17.63.15.3 (03-06-2019) Daily Posting Summary (RACS Report 001) The daily posting summary summarizes the accounting transactions that successfully posted to and updated the database. This listing is the transaction journal for accounting purposes and is the permanent record for research, audit trails, etc. A journal number must be assigned to each action taken affecting the database before posting data to the database. This includes each window entry, generation of a summary record of assessment, abatement report or automated batch journal, etc. The following is included for each transaction: Window number Journal number Accounting date Operator code Debit account and amount Credit account and amount Doc ID Item count (for assessments and net tax refund purposes only) Total journal count Audit trail message To ensure an adequate audit trail, the daily posting summary includes pen and ink reversal and correction journal numbers next to the original journal number. This report is produced during EOD processing.

# Daily General Ledger Trial Balance (RACS DTrial Report 003)

3.17.63.15.4 (03-06-2019) Daily General Ledger Trial Balance (RACS DTrial Report 003) The daily general ledger trial balance shows the daily balances in each general ledger account. The report includes each account number and name. Each general ledger account also reflects the sum of all debit and credit transaction amounts posted during the current month and the net difference. The 003 report is used for EOD processing. Daily, the database administrator (DBA) or designee: Thoroughly reviews the daily general ledger trial balance (003) report for accuracy Signs and dates the RACS 003 report The report may also be produced online or in hard copy separately from the EOD procedures, if necessary. To generate the report online, follow these steps: Select trial balance menu List List option from the sub-menu, display trial balance window After the report is generated, review the totals. If an amount appears in the net amount column, the general ledger is out of balance. Notify the DBA so corrective action can be initiated. An asterisk next to the account number indicates the account is in reverse status. A reverse status could result from: An incorrect journal entry to RRACS A systemic issue

# Future General Ledger Trial Balance (RACS Report 043)

3.17.63.15.5 (03-06-2019) Future General Ledger Trial Balance (RACS Report 043) The future general ledger trial balance shows the future balances in each general ledger account and includes each account number and name for the next account period. Each general ledger account reflects the sum of all debit and credit transactions posted during the current month and the net difference. This report is produced during the end of day (EOD) processing. The user may produce the report online or in hard copy separately from the EOD procedures, if necessary. To generate the report online, follow these steps: Select trial balance menu option List List option from the sub-menu (display trial balance window) After the report is generated, review the totals. If an amount appears in the net amount column at the bottom of the report, the general ledger is out of balance. Notify the DBA so corrective action can be initiated. An asterisk next to the account number indicates the account is in reverse status.

# Monthly General Ledger Trial Balance (RACS Report 004)

3.17.63.15.6 (03-06-2019) Monthly General Ledger Trial Balance (RACS Report 004) The monthly general ledger trial balance shows the fiscal year-to-date cumulative balance through the end of that month in each general ledger account and the general ledger classification totals. This report is produced during month end processing but may also be generated at any time during the month. To generate the report select: Reports main menu Monthly trial balance (MTrial) report from the month-end sub-menu After the report is generated, review the totals. If an amount appears in the general ledger totals, net amount column, the general ledger is out of balance. Contact the DBA to correct the database. An asterisk next to the account number indicates the account is in reverse status. An account in reverse status must be resolved expeditiously. A reverse status report explaining the reverse status condition must be reviewed by the reports analyst before being emailed to CFO HQ Accounting, &CFO:FM:CFM CA Custodial Systems and Analysis and CFO HQ RRACS, cfo.rfm.iracs@irs.gov no later than the fourth workday of the new month. The reverse status report should indicate in the header attachment for MTrial, the month it is for, the campus name and the SPC reports analyst signature, title, and date. This report should include: Every account that is in reverse status A clear and detailed explanation Dollar amount(s) Other information that helps identify the item(s) such as doc ID, cycle, etc. Note: If the reverse status was caused by many items, list the total amount with the explanation. When there is more than one explanation for one account, list them separately with the appropriate dollar amount for each. How long this item(s) has caused this reverse status and what action has been taken to fix the problem. The monthly general ledger trial balance must be certified as correct and the certified copy kept in the campus' GAO file. The authority for certification of this report can be designated by the campus director, but not below the operation manager.

# Revenue Receipt Classification Summary (RACS Report 014)

3.17.63.15.7 (03-06-2019) Revenue Receipt Classification Summary (RACS Report 014) This report summarizes the classification of revenue receipts using entries from general ledger receipt account series 2100 and 2200. The report provides a breakdown of revenue receipts by tax class for the current month and cumulative to date. The information included in this report is: Tax Classification Regular Deposits: Withholding tax current month and cumulative (cum) to date Individual income tax current month and cum to date Corporation income tax current month and cum to date Excise tax current month and cum to date Estate and gift tax current month and cum to date Carriers tax, CTA, current month and cum to date Unemployment tax, FUTA, current month and cum to date Total regular deposits current month and cum to date Total to RACS 020 current month and cum to date. Total difference between RACS 020 and revenue receipt report, current month and cum to date. This report is produced during month end processing but may be generated separately for research purposes. To generate the report, select the RACS report main menu and the revenue receipt summary report from the month end sub menu.

# Deposit Tickets and Debit Vouchers (RACS Report 017)

3.17.63.15.8 (03-06-2019) Deposit Tickets and Debit Vouchers (RACS Report 017) This report lists DT/DVs used in support of the monthly RACS 020 report and in support of the balancing of the statement of difference summary report and the deposit/disbursement reconciliation report. The listing provides a tool for matching DT/DVs against the Treasury collection voucher support listing and for isolating any discrepancies. All DT/DVs entered during the current accounting period that have not been previously reported are included on this listing based on preparation date. For each DT/DV provide: ALC Preparation date Treasury number Doc ID DT or DV amount Each debit voucher amount posts as a credit figure. In addition, the records sort by preparation month and after each month, a net total (DTs minus the DVs) generates: The total number of DTs The total amount of DTs The total number of DVs The total amount of DVs The net total of DT/DVs In addition, these journals are modified so they can be identified easily. This report is produced during month end, but can be reviewed anytime throughout the month by selecting: RRACS Reports main menu Month End and DT/DV support listing menu option

# Standard Form 224, Statement of Transactions (RACS Report 020)

3.17.63.15.9 (03-06-2019) Standard Form 224, Statement of Transactions (RACS Report 020) The statement of transactions gives a detailed account classification of collections, refund disbursements, refund check cancellations and transactions processed for various field offices and reflected in Treasury accounts. RACS 020 (Statement of Transactions) serves as the basis for control accounting and for audit by GAO. The Classification Transaction and Accountability (CTA) adjustment only requires the reclassification reporting that was formally Section I of the SF 224 process. All reclassifications on the CTA adjustment must balance to zero between the Treasury account symbols. Sections II and III are replaced by the financial institution directly reporting the information to Treasury. This report is automatically generated in EOM processing. It may also be generated separately by selecting: Reports main menu RACS 020 on the Month End menu

# Central Accounting Reporting System (CARS) Automated Bulk Upload Program

3.17.63.15.9.1 (03-06-2019) Central Accounting Reporting System (CARS) Automated Bulk Upload Program As of October 2014, all IRS ALCs became CARS direct reporters. As a result, all disbursement, collection and IPAC transactions are reported directly to CARS from the financial institutions. Reports RACS 020 (Statement of Transactions) and 020A (Direct Report Transactions) are used to ensure the RRACS system is in balance. The RACS 020 and 020A reports list all CARS transactions and all direct-reported transactions to CARS, respectively. IRS only has the capability to send reclassifications to CARS using the Classification Transaction and Accountability (CTA) adjustments by the following methods: CARS bulk upload - CFO HQ Accounting uploads the RACS 0118 report to CARS on the second workday to report all reclassifications for all the service centers. The RACS 0118 upload mirrors the transactions reported on the RACS 020B (Reclassifications) report. Manual reclassifications and any other further reclassifications needed following the bulk upload. These reclassifications are entered online through Treasury by the service center after the bulk upload is complete. The website is: https://cars.for.fiscal.treasury.gov/gwa/Home. To obtain access to CARS, a user ID and password must be obtained from Fiscal Service. To create an identity (Single Sign On user ID and password): Access the self-enrollment page at: https://isim.fiscal.treasury.gov/selfenroll/register For additional help with CARS enrollment go to the "Getting Started with CARS" help website at: https://www.fiscal.treasury.gov/cars/getting-started.html. The help desk is available Monday through Friday from 7:00 a.m. to 5:30 p.m. EST at: https://www.fiscal.treasury.gov/cars/contact.html. The end of month balancing email from the service centers must be received in the CFO HQ Accounting mailbox on or before the 11:00 a.m. local time zone on the second workday of the new month. After CFO HQ Accounting submits the original CARS submission according to procedures, agencies can submit a supplemental CTA reclassification, if needed, by the third workday. The supplemental CARS CTA reclassification does not replace the original CARS reclassification but is used to adjust it. Changes must be manually input online in CARS through a CARS CTA supplemental reclassification after CFO HQ Accounting transmits the original. Supplementals will not be available after the third workday, unless requested by the Fiscal Service. If a supplemental is requested beyond the third workday it will cause a Treasury yellow or red scorecard and must be approved by CFO HQ Accounting before submitted to CARS. The final RACS 020 and 020B Statement of Transactions report and the transmitted CARS Statement of Transactions must be signed and dated by the fifth working day of the month by the campus director or his/her designee, as it reflects the campus director's accountability. A signed copy of the final RACS 020, 020B report and the signed posted CARS statement of transactions copy is retained at the campus for use by GAO during its site audit. All supplemental changes following the original CTA upload must have back up documentation to support these changes and be kept behind the signed RACS 020 and 020B report and the posted CARS Statement of Transactions copies. This should be retained at the campus for use by GAO during its site audit.

# Anti-Drug Special Fund Liability Report (RACS Report 022)

3.17.63.15.10 (03-06-2019) Anti-Drug Special Fund Liability Report (RACS Report 022) The anti-drug special fund liability report lists the adjustments used to transfer monies to and from the anti-drug special fund account. This report also shows the refund amounts to state and local law enforcement agencies for reimbursement claims. At the end of each month's accounting period, verify: Amounts transferred to and from the anti-drug special fund account. Disbursements made to law enforcement agencies for the current month. Cumulative to date balance.

# Net Tax Refund Report (RACS Report 023)

3.17.63.15.11 (03-06-2019) Net Tax Refund Report (RACS Report 023) The Net Tax Refund Report (NTRR) provides the net total of confirmed refunds issued by line number, tax class and type of refund for each ALC serviced by the campus. Refunds initially confirmed but not classified are reported under ALC 9999, line 2. NTRR information is captured through window entry or electronic data transmission. The window series that captures data for the NTRR under ALC 9999 are the 2XX, 4XX and 5XX to journalize the following data: Miscellaneous receipts refund repayments for principal and interest post to line 2 Refunds principal (20X0903) and interest (20X0904) post to line 2 Refund reversals post to line 2, principal and interest Refund confirmations principal (20X0903) and/or interest (20X0904) post to line 2 under principal from the confirmation copies of SF 1166 (Voucher and Schedule of Payments) Unidentified remittance miscellaneous fund applications for refund repayments of principal and/or interest post to line 2 under principal Fund reclassification between refund principal and/or interest or another symbol to line 2 SF 1081 (Voucher and Schedule of Withdrawals & Credits) and journal vouchers that have appropriation symbols 20X0903 and/or 20X0904 post to line 2 After classification of a refund via window or refund match, the amount is transferred from ALC 9999, line 2, to the appropriate ALC and tax classification. The files load, but don't update the database until the confirmation journal posts and releases it. The report shows data by current month and cumulative to date. Separate reports are generated. For each ALC, the appropriate types of refunds are listed by tax class. Each line entry on the report includes: Line name Current principal items and amount Current interest items and amount Current total of principal and interest amounts Within each tax class, the total items, principal, and interest amounts are computed for each type of return: Form 941 - lines 11 through 15 Form 942 - lines 16 through 20 Form 943 - lines 21 through 25 Form 1042 - lines 26 through 30 Total withholding - lines 11 through 30 Individual income - lines 1 through 7 Form 1041 - lines 31 through 35 Form 1065 - lines 36 through 40 Total individual income - lines 1 through 7 and 31 through 40 Corporation income - lines 61 through 68 Excise - lines 71 through 85 Estate tax - lines 41 through 45 Gift tax - lines 46 through 50 Railroad retirement tax - lines 51 through 55 Federal unemployment tax - lines 56 through 60 Grand total all regular refund - lines 1 through 7, 11 through 68 and 71 through 99. Line 9 is used as a memo entry for individual journaling for super EFT refunds and is captured and reported in line 2 The NTRR program can be run at any time during the month. To generate the NTRR, select: Reports main menu NTRR on the Month End sub menu When the report is produced, review the consolidated current month report to ensure the grand total all refunds matches the net total of account symbols 20X0903 and 20X0904 reported on RACS 020 Statement of Transaction report. The NTRR agrees with the balances in general ledger accounts 2410 (Refund Repay Principal), 2420 (Refund Repay Interest), 5100 (Disbursements, Principal) and 5200 (Disbursements, Interest). The NTRR trial balance program generates computations at the end of each day. The report must be signed by the operation manager. This report is maintained in the campus as a permanent record of the net tax refunds. The Line-No-Class and Line-Name-Class are as follows: Line Number Tax Class Major MFTs Type of Refund Description and TCs 1 2 30, 20, 22 Ind Inc PY Refund of overpayments from original settlement of prior year tax return (Forms 1040, 1040A and 1040EZ.) A prior year refund is one occurring after the beginning of the 10th month after the tax period ending date. 2 2 30, 20, 22 Ind Inc CY Refund of overpayments from original settlement of current year tax return (Forms 1040, 1040A and 1040EZ). A current year refund is one occurring within and including the 9th month after the tax period ending date. 3 2 30, 20, 22 Ind Inc Aud Adj Refund of tax return resulting from audit adjustment with a 47 document code (other than TC 305 or 309). Forms 1040, 1040A and 1040EZ. 4 2 30, 20, 22 Ind Inc DP Adj Refund of tax return resulting from data processing adjustment with a 54 document code (other than TC 295 or 299). Forms 1040, 1040A and 1040EZ. 5 2 30, 20, 22 Ind Inc DP Tentative Carry Back Refund of tax return resulting from DP Adjustment of a carryback or a tentative carryback claim - TC 295 or 299 with transaction date later than TC 305 or 309. Forms 1040, 1040A and 1040EZ. 6 2 30, 20, 22, 65, 69 Ind Inc Other Refunds from Forms 1040, 1040A and 1040EZ resulting from causes other than lines 1-5 or 7 (includes a math error correction). 7 2 30, 20, 22 Ind Inc Aud TCB Refund of tax return resulting from an audit adjustment of a carryback or tentative carryback claim - TC 305 or 309 with a transaction date later than TC 295 or 299. Forms 1040, 1040A and 1040EZ. 9 2 30, 20, 22 Ind Inc EFT CY Memo line 11 1 01,17 941 PY Refund of employment tax from prior years. 12 1 01,17 941 CY Refund of employment tax overpayment on Form 941 for current year returns. 13 1 01,17 941 DP Adj Refund of employment tax return resulting from data processing adjustments. 14 1 01,17 941 Aud Adj Refund of employment tax return resulting from audit adjustments. 15 1 01, 08, 17, 55 941 Other Refund of employment tax return resulting from causes other than lines 11-14, from penalties and form 8804, e.g., when a return has not been filed for the tax period. 16 1 04, 18, 11 942 PY Refund of employment tax overpayment on prior year Form 942. 17 1 04,18 942 CY Refund of employment tax overpayment on current year Form 942. 18 1 04,18 942 DP Adj Refund of employment tax overpayment resulting data processing adjustments. 19 1 04,18 942 Aud Adj Refund of employment tax return resulting from audit adjustments 20 1 04,18 942 Other Refund of employment tax return resulting from causes other than lines 16-19. 21 1 11,19 943 PY Refund of employment tax overpayment on prior year Form 943. 22 1 11,19 943 CY Refund of employment tax overpayment on current year Form 943. 23 1 11,19 943 DP Adj Refund of employment tax return resulting from cases other than lines 21-24. 24 1 11,19 943 Aud Adj Refund of employment tax return resulting from audit adjustments. 25 1 11,19 943 Other Refund of employment tax return resulting from causes other than lines 21-24. 26 1 12 1042 PY Refund of overpayment from prior year Form 1042. 27 1 12 1042 CY Refund of overpayment from current year Form 1042. 28 1 12 1042 DP Adj Refund of Form 1042 overpayment resulting from data processing adjustments. 29 1 12 1042 Aud Adj Refund of Form 1042 overpayment resulting from audit adjustments. 30 1 12 1042 Other Refund of Form 1042 overpayment resulting from causes other than lines 26-29. 31 2 05, 21 1041 PY Refund of overpayment resulting from prior year Form 1041. 32 2 05, 21 1041 CY Refund of overpayment resulting from current year Form 1041. 33 2 05, 21 1041 DP Adj Refund of Form 1041 overpayment resulting from data processing adjustments. 34 2 05, 21 1041 Aud Adj Refund of Form 1041 overpayment resulting from audit adjustments. 35 2 05, 21, 69 1041 Other Refund of Form 1041 overpayment resulting from causes other than lines 31-34. Refund of Form 8697. 36 2 06, 35 1065 PY Refund of overpayment resulting from prior year Form 1065. 37 2 06, 35 1065 CY Refund of overpayment resulting from current year Form 1065. 38 2 06, 35 1065 DP Adj Refund of Form 1065 overpayment resulting from data processing adjustments. 39 2 06, 35 1065 Aud Adj Refund of Form 1065 overpayment resulting from audit adjustments. 40 2 06, 35 1065 Other Refund of Form 1065 overpayment resulting from causes other than lines 36-39. 41 5 52, 53 706 PY Refund of estate tax overpayment from prior year. 42 5 52, 53 706 CY Refund of estate tax overpayment from current year. 43 5 52, 53 706 DP Adj Refund of estate tax overpayment resulting from data processing adjustments. 44 5 52, 53 706 Aud Adj Refund of estate tax overpayment resulting from audit adjustments. 45 5 52, 53, 77, 78 706 Other Refund of estate tax overpayment resulting from causes other than lines 41-44. 46 5 51, 54 709 PY Refund of gift tax overpayment from prior year. 47 5 51, 54 709 CY Refund of gift tax overpayment from current year. 48 5 51, 54 709 DP Adj Refund of gift tax overpayment resulting from data processing adjustments. 49 5 51, 54 709 Aud Adj Refund of gift overpayment resulting from audit adjustments. 50 5 51, 54 709 Other Refund of gift tax overpayment resulting from causes other than lines 46-49. 51 7 09, 71, 72 CTI PY Refund of railroad retirement tax overpayment from prior year. 52 7 09, 71, 72 CTI CY Refund of railroad retirement tax overpayment from current year. 53 7 09 ,71, 72 CTI DP Adj Refund of railroad retirement tax overpayment resulting from data processing adjustments. 54 7 09, 71, 72 CTI Aud Adj Refund of railroad retirement tax overpayment resulting from audit adjustments. 55 7 09, 71, 72 CTI Other Refund of railroad retirement tax overpayment resulting from causes other than lines 51-54. 56 8 10, 80 940 PY Refund of federal unemployment tax overpayment from prior year. 57 8 10, 80 940 CY Refund of federal unemployment tax overpayment from current year. 58 8 10, 80 940 DP adj Refund of federal unemployment tax overpayment resulting from data processing adjustments. 59 8 10, 80 940 Aud Adj Refund of federal unemployment tax overpayment resulting from audit adjustments. 60 8 10, 80 940 Other Refund of federal unemployment tax overpayment resulting from causes other than lines 56-59. 61 3 02, 23, 31, 32, 33, 34, 38 Corp PY Form 1120-Original Settlement-Refund of prior year tax return without remittance, where refund exceeds remittance amount, or where refund is equal to or less than amount of remittance received with return. 62 3 02, 23, 31, 32, 33, 34, 38 Corp CY Form 1120-Original Settlement-Refund of current year tax return without remittance, where refund exceeds remittance amount, or where refund is equal to or less than amount of remittance received with return. 63 3 02, 23, 31, 32, 33, 34, 38 Corp DP Adj Form 1120-Refund of tax return from data processing adjustments with a 54 document code (other than TC 295 or 299). 64 3 02, 23, 31,32, 33, 34, 38 Corp Aud Adj Form 1120-Refund of tax return from audit adjustments with a 47 document code (other than TC 305 or 309). 65 3 02, 23, 31, 32, 33, 34, 38, 69 Corp Other Form 1120-Refund resulting from causes other than lines 61-64, 66-68. 66 3 02, 23, 31, 32, 33, 34, 38 Corp DP TCB Form 1120-Refund of tax resulting from data processing adjustments on a carryback or tentative carryback claim-TC 295 or 299 with a transaction date later than TC 305 or 309. 67 3 07 Corp REMIC Form 1066-Refund of tax resulting from F1066, U.S. Real Estate Mortgage Investment Conduit Income Tax Return. 68 3 02, 23,31, 32, 33, 34, 38, 39 Corp Aud TCB Form 1120-Refund of tax return resulting from an audit adjustment of a carryback or tentative carryback claim-TC 305 or 309 with a transaction date later than TC 295 or 299. 70 4 03, 45 Alcohol fuel Credit for alcohol used as fuel. 71 4 03, 45 EX HTF Fuel Farm Use (gasoline) Gasoline, Off Highway and used on farm, F8849 with F4136. 72 4 03, 45 EX HTF Exempt Use (gaso-hol) Gasohol Alcohol mixtures, F4136, Gasohol Claims: Interest allowed if it takes over 20 days to process. F8849 Quarterly Claims by F1065 Partnerships with F4136. 73 4 30, 45 EX HTF Non-Hwy/Other (diesel) Diesel Fuel Public Law 95-618, Off-Highway Business Use. 74 4 03, 45 EX HTF Comm. Fishing (special motor fuel) SMF on F8849 claims with F4136 Public Law 95-618 (1-1-79) 75 4 02, 05, 21, 22, 30, 32-34, 44, 67 EX HTF Taxicab Fuel Qualified Diesel-Powered Highway Vehicle Purchase, F4136. 76 4 03, 45 EX HTF Buses Diesel Fuel-Public Law 95-618 (1-1-79) F8849 Claims with F4136. Intercity, Local or School Buses and Off Highway Business Use. 77 4 03, 45 EX AATF Mfgrs. Tax Gasoline exempt from tax being mixed with Alcohol. 78 4 03, 45 EX AATF Retls. Tax Airport and Airway gasoline F8849 Claims with F4136. 79 4 03, 45 EX Other Aviation fuel Aviation Fuels used for commercial Use, F4136. 80 4 03, 45 EX AATF Aircraft Use Tax Passenger Ticket Tax Law Expired 12-31-1995. 81 4 40, 41 EX Alcohol Repealed 8-23-88. Final TXPD 8809. 82 4 40, 41 EX Tobacco IRS numbers other than 3X 83 4 03, 45 EX Retail Retailers' excise tax if the largest liability refunded is Group 1 (Abstract numbers 9-13) in comparison with Group III (all other abstract numbers not designated.) 84 4 03, 45 EX Mfgrs. Excise tax refund if the largest liability is Group II (abstract numbers 32-49). 85 2 55 Assessment of Miscellaneous Penalties Refunds resulting from non-return related civil penalties. Refund of Form 8278. 85 3 13 Refunds resulting from non-return related civil penalties. Refund of form 8278. 86 0-6 29 IRA Benefit Plans Refunds on Form 5329. 86 0 74 IRA Benefit Plans Refunds on Forms 5330, 5301, 5303. 86 6 74 IRA Benefit Plans Refunds on Forms 5307, 5310, 5500, 5500C. 86 6 76 IRA Benefit Plans Refunds on Form 5330. 87 3, 6 33 Exempt Organizations Refunds on Form 990-C. 87 3, 6 34 Exempt Organizations Refunds on Form 990-T. 87 4 67 Exempt Organizations Refunds on Form 990EZ. 87 4, 6 67 Exempt Organizations Refunds on Form 990. 88 4, 6 36 U.S. Fiduciary Inc. Estates & Trusts Refunds on Forms 1041 and 1041A. 88 4, 6 37 U.S. Fiduciary Inc. Estates & Trusts Refunds on Form 5227. 88 4, 6 57 U.S. Fiduciary Inc. Estates & Trusts Refunds on Form 5227 and 6069. 88 6 89 U.S. Fiduciary Inc. Estates & Trusts Refunds on Form 8612. 89 4, 6 44 Private Found. Refunds on Form 990PF. 90 1 16 945 PY Form 945 Return settlement for prior period. Form 945 on BMF at 1-1-94. 91 1 16 945 CY Form 945 Return settlement for current period. 92 1 16 945 DP Adj Form 945 DP Adjustment. 93 1 16 945 Aud Adj Form 945 Audit Adjustment. 94 1 16 945 Other Form 945 Other. 95 4, 6 50 Charities Excise Tax Refunds on Form 4270. 95 6 66 Charities Excise Tax Refunds on Form 4270. 96 4 63 Tax on Wagering Refunds on Form 11C. 96 4 64 Tax on Wagering Refunds on Form 730. 96 6 94 Tax on Wagering Refunds on Form 11. 96 6 96 Tax on Wagering Refunds on Form 11C. 96 6 97 Tax on Wagering Refunds on Form 730. 97 6 81 Foreign Business Refunds on Form 926. 98 6 56 Black Lung Refunds on Form 990BL. 98 6 57 Black Lung Refunds on Form 6069/5227. 99 4 3 Other Refunds on Form 720. 99 4 60 Other Refunds on Form 2290. 99 6 45 Other Refunds on Form 720. 99 6 93 Other Refunds on Form 2290. 99 6 46 Other Refunds on Form 5734. 99 6 70 Other Refunds on Form 5811. 99 6 27 Other Refunds on Form 8725.

# The Net tax refund report (NTRR) Suspense Report (RACS Report 044)

3.17.63.15.12 (03-06-2019) The Net tax refund report (NTRR) Suspense Report (RACS Report 044) The NTRR suspense report provides the details for the suspense amount on the NTRR (RACS Report 023) for the fiscal year. Suspense amounts are monies not spread on the NTRR. The total of this report must match the suspense total on the NTRR at month end. Before pulling month end reports, ensure no confirmed refunds are on this report. If confirmed refunds are on the report, research the refund and ensure the spread information doc ID matches the refund doc ID.

# Informant Claim Reward Report (RACS Report 0128) (Ogden Only)

3.17.63.15.13 (03-06-2019) Informant Claim Reward Report (RACS Report 0128) (Ogden Only) The informant claim reward report provides a list of rewards by case number, date, schedule number and amount. This report is produced monthly. The report lists the number of cases established, closed, and adjusted for the current month.

# Photocopy Fee Report (RACS Report 0129)

3.17.63.15.14 (03-06-2019) Photocopy Fee Report (RACS Report 0129) The photocopy fee report lists photocopy fee transactions by deposit, cancellation, reclass and refunds. Each transaction is listed by doc ID, prepared date, and amount. This report is produced monthly. It is the total amount for Treasury accounts symbols 20x5432 plus 20x5432.7. Total 20x5432 plus 20x5432.7 amount must equal Daily trial account 2340 (photocopy fee) plus Daily trial account 5302 (photocopy fee, prior year). Contact the DBA to resolve any issues.

# IPACR Report (RACS Report 0130)

3.17.63.15.15 (03-06-2019) IPACR Report (RACS Report 0130) The Intragovernmental Payment and Collection Receipt (IPACR) suspense report reports IPAC receipts by document number that are waiting to be applied. The IPACR suspense report lists IPAC receipts by accounts 4970 (Unapplied Refund Reversals), 4975 (Liability DOJ Receipts Kansas City Only) and 4985 (IPACR Suspense). Each transaction is listed by doc ID, beginning balance, adjusted amount, and current balance. This report is produced monthly.

# External Leads Systemic Write-offs Report (RACS Report 132B)

3.17.63.15.16 (04-27-2021) External Leads Systemic Write-offs Report (RACS Report 132B) This is a monthly report produced by the RRACS system. The current month systemic write-offs must equal the current balance on the Daily Trial Balance Report and the current month ending balance must equal to the Monthly Trial Balance Report. This report will list external leads in account 4971 that have expired and systemically moved to the 6801 account. The External Leads Systemic Write-offs Report will contain the items that expired on the 25th month on the 10th day. It will include each transaction by doc-id (deposit ticket), deposit date and current balance the bottom of report will list prior month ending balance, total current month systemic write-off and current month ending balance.

# Seized, Acquired and Collateral Area Office Inventory Detail Report (RACS Report 135)

3.17.63.15.17 (03-06-2019) Seized, Acquired and Collateral Area Office Inventory Detail Report (RACS Report 135) The seized, acquired, and collateral area office inventory detail report supports the area office inventory summary report. It provides a detailed list of each individual record in the deposit fund liability account 4720 (Sales of Seized Property Ogden Only) and the area office inventory accounts for a particular area office. This report is separated into three groups: Area office Subtitles, such as acquired property, collateral held, etc. Doc ID (each one shows a total item count and amount) Each record in this report lists each doc ID in order, original preparation date and balance that is in open status. Deposit fund liability account 4720 should equal the total proceeds from sales of seized property. Area office inventory accounts: Seized Property - For each area requested, on each item that is related to general ledger account 3300 (Seized Property, Ogden Only), print the doc ID, the preparation date, and the inventory amount. Total Seized Property - Items - For each area requested, total each doc ID that is considered open and is related to general ledger account 3300. Amount - For each area requested, total all inventory amounts that are considered open and are related to general ledger account 3300. Use the same methodology for the account 7100 (Acquired Property) and account 3200 (Collateral Held, Ogden Only), as in above 5 a) and b). This report is produced and issued monthly to the appropriate areas. Send copies of the area office inventory report to the appropriate area with a memo requesting confirmation or noted discrepancies. It is not necessary to send the entire report to each area. This report is disposed/destroyed one year after each semi-annual verification.

# Offer-in-Compromise Area Office Inventory Detail Report (RACS Report 136)

3.17.63.15.18 (09-21-2023) Offer-in-Compromise Area Office Inventory Detail Report (RACS Report 136) The OIC area office inventory detail report supports the area office inventory detail report. It provides a detailed list of each individual record in the deposit fund liability account 4710 (Offers-in-Compromise Ogden Only) and the area office inventory accounts for Brookhaven, Ogden, or Memphis. Deposit Fund Liability Account - Total OIC - Lists each doc ID in order, original prepared date and balance that is in open status. This report should equal account 4710, (Offers-in-Compromise Ogden Only). This report is produced and issued monthly to the appropriate areas (the one that maintains the account and to BSC and MSC collections). The report is sorted by area office order, then doc ID order. Collection reconciles all discrepancies relating to OIC monthly, as required. To generate the report, select: Reports main menu OIC inventory detail report from the month end sub menu. Send copies of the OIC inventory detail report to collection with a memo requesting confirmation or noted discrepancies. Responses, either agreeing to the inventory report or reconciling discrepancies, are sent to accounting within 30 days after receiving the report. Accounting ensures all responses are received and completes reconciliation procedures not later than 60 days after the listing was issued. This report is disposed/destroyed one year after each semi-annual verification.

# Miscellaneous Deposit Inventory Detail Report (RACS Report 137)

3.17.63.15.19 (03-06-2019) Miscellaneous Deposit Inventory Detail Report (RACS Report 137) The miscellaneous deposit inventory detail report supports the field inventory detail report. It provides a detailed list of each individual record in the deposit fund liability account 4730 and the miscellaneous deposits funds for each field. Total miscellaneous deposit funds list each doc ID in order, original prepared date and balance that is in open status. This report should equal account 4730 (miscellaneous deposit fund). The report is sorted in field office order, then in doc ID order. The report is produced monthly and issued to the area that maintains the Form 2236 (Deposit Fund Record-Miscellaneous Deposit Funds) and quarterly to the resident agent in charge (formerly known as chief of criminal investigation) or any other office concerned according to case history, to ascertain what disposition should be made of the payments. The area maintaining the miscellaneous deposits issues a memo to the resident agent in charge. The memo includes: Taxpayer's name EIN/SSN Tax class Tax period Amount Remarks column for notations Responses must be returned to this area within 30 days. Responses, either agreeing to the inventory report or reconciling a discrepancy, are forwarded to accounting within 30 days after receiving the report. This ensures all responses are received and reconciliation procedures are completed within 60 days after the report was issued. This report is disposed/destroyed one year after each semi-annual verification.

# IPACD Report (RACS Report 138)

3.17.63.15.20 (03-06-2019) IPACD Report (RACS Report 138) The Intragovernmental Payment and Collection Disbursement (IPACD) report tracks IPAC disbursements transaction, by doc ID, waiting to be applied to the tax class account. The IPACD report lists IPAC disbursements by accounts 4970 (Unapplied Refund Reversals), 4975 (Liability DOJ Receipts, Kansas City Only) and 4985 (IPACR Suspense). Each transaction is listed by doc ID, beginning balance, adjusted amount, and current balance. This report is produced monthly. The current month activity equals the current balance on the daily trial balance report.

# Insolvency Suspense Report (RACS Report 139)

3.17.63.15.21 (03-06-2019) Insolvency Suspense Report (RACS Report 139) The insolvency suspense report tracks insolvency receipts, sorted by document number for those having unclassified funds and waiting to be applied to the correct tax class account. This report lists the receipts in the suspense account 4625 (Insolvency Suspense). Each transaction is listed by doc ID, beginning balance, adjusted amounts, and current balance. This report is produced monthly. The current month activity equals the current balance on the daily trial balance report.

# Passive Foreign Investment Company Suspense Report (RACS Report 144)

3.17.63.15.22 (03-06-2019) Passive Foreign Investment Company Suspense Report (RACS Report 144) The Passive Foreign Investment Company (PFIC) suspense report tracks PFIC receipts and is sorted by document number for those having unclassified funds and waiting to be applied to the correct tax class account. This report lists the receipts in the suspense account 4626 (PFIC Suspense). Each transaction is listed by doc ID, beginning balance, adjusted amounts, and current balance. This report is produced monthly. The current month activity equals the current balance on the daily trial balance report.

# Standard Form 224 Detail Report (RACS Report 145)

3.17.63.15.23 (03-06-2019) Standard Form 224 Detail Report (RACS Report 145) The SF 224 detail report shows the detailed transactions of SF 224 Statement of Transaction (RACS 020). It reports the journal transactions for the month and by TAS. This report may be used as a tool to detect any questionable reporting for each TAS listed on the monthly RACS 020.

# Identity Theft (IDT) Erroneous Refund (ER) Reports 155A, 155B, 155C

3.17.63.15.24 (03-06-2019) Identity Theft (IDT) Erroneous Refund (ER) Reports 155A, 155B, 155C RACS Report 155A, IDT ER Monthly Activity RACS Report 155B, IDT ER Year-to-Date Summary RACS Report 155C, IDT ER Open Cases These reports replaced the IDT Summary Report 155. The IDT 155 Summary Report is now disabled.

# IDT ER Monthly Activity Report (RACS Report 155A)

3.17.63.15.24.1 (04-27-2021) IDT ER Monthly Activity Report (RACS Report 155A) Only reports ID theft monthly activities with doc ID, date, beginning balance and current balance. Captures ID theft current month activities posted to IRS account 1545, ID theft erroneous refund. Generated in an electronic format accessible by database administrators (DBA). DBA users do have the option to print report 155A when needed on the V drive. ID theft erroneous refund transactions is aggregated by date first, then doc ID. Additional ID theft transactions with the same doc ID for the reporting month are displayed in the current balance calculation. The beginning balance of cases opened in the month, monthly adjusted amount, current balance for the reporting month and total volume of doc IDs is found at the bottom of the report. Each unique end of day (EOD) ID theft doc ID with current month activity is displayed. Displays a flag (*) next to any doc ID that has an original batch posting transaction date (journal control date) older than five years. Note: RRACS report 155A will now sort report information by date then doc-id and include a Total Volume line at the end of the report. This will allow users to identify expired doc-ids more easily.

# IDT ER Year-to-Date Summary Report (RACS Report 155B)

3.17.63.15.24.2 (03-06-2019) IDT ER Year-to-Date Summary Report (RACS Report 155B) This report contains the summary of all ID theft transactions to include beginning balance, adjusted amount, and current balance. The current month activity amount equals the daily trial IRS account 1545, ID theft erroneous refunds balance. This report is included on the submission processing center (SPC) reports main menu in the miscellaneous cont'd tab. All users can print this report.

# IDT ER Open Cases Report (RACS Report 155C)

3.17.63.15.24.3 (04-27-2021) IDT ER Open Cases Report (RACS Report 155C) This report captures IDT open cases including doc ID, date, beginning balance and current balance. This report is included on the SPC reports main menu in the miscellaneous cont'd tab. It is generated in an electronic format accessible by the DBA. DBA users can print this report by saving a copy from the V drive. Any open case having a current balance is included on the report. Each unique EOD ID theft doc ID open case is summarized once by including the doc ID, date (case opening date/batch posting date), beginning balance (the case's opening balance 1545 DR) and current balance. Information on the report will be sorted by date first, then doc ID. The end of the report will report the total volume of doc IDs. Note: RRACS report 155C will now sort report information by date then doc-id and include a Total Volume line at the end of the report. This will allow users to identify expired doc-ids more easily.

# Taxpayer Assistance Center (TAC) Cash Deposits (Area Office Remittance Reports)

3.17.63.15.25 (03-06-2019) Taxpayer Assistance Center (TAC) Cash Deposits (Area Office Remittance Reports) Effective March 31, 2010, each TAC depositing cash has a unique 3-digit number that is displayed on the area office remittance register (AORR). To balance the daily cash deposits, compare the total of dollars deposited to the OTCnet System to the dollar total credited to taxpayer accounts on the AORR. To digitally sign Form 2424 (Account Adjustment Voucher) for specific situations, follow these procedures: Out of Balance: Receive Form 2424 digitally signed from TAC office Pen and ink AORR (EOD1640) Prepare Form 4028 (SCCF Adjustment Record, Format Code 216) Release Form 4028 to Data Control and Form 2424 through the pipeline Out of balance C mode: Prepare Form 2158 (Credit Transfer Voucher) to transfer out to receiving campus. Gaining Site: Transfer in and balance Form 2158 to AORR (EOD1640)