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Part 3. Submission Processing

Chapter 17. Accounting and Data Control

Section 50. Submission Processing IRACS Procedures (Cont. 1)

3.17.50  Submission Processing IRACS Procedures (Cont. 1)

3.17.50.3 
Disbursement Control Main Menu

3.17.50.3.11 
IPAC Receipts and TRACS IPACD

3.17.50.3.11.1  (11-07-2008)
IPAC Receipts

  1. These are the valid Debit & Credit accounts for IPAC Receipts (Journal #541):

  2. Debtor Master File (DMF) IPAC (reversal accounts are opposite)

    • 2910  Debit  IPAC Receipt (20F3885.11)

    • 1550  Credit Injured Spouse Claims Allowed-Rec

  3. DMF Reclass (Required) (reversal accounts are opposite)

    • 2410  Debit  Refund Repay Principal (20X0903)

    • 2910  Credit IPAC Receipt (20F3885.11)

  4. IPACR Refund Reversal (reversal accounts are opposite)

    • 2910  Debit  IPAC Receipt (20F3885.11)

    • 4970  Credit Unapplied Refund Reversals

  5. IPAC Department of Justice (DOJ) (reversal accounts are opposite)

    • 2910  Debit  IPAC Receipt (20F3885.11)

    • 4975  Credit Liability, DOJ Receipts

  6. IPACR Suspense (reversal accounts are opposite)

    • 2910  Debit  IPAC Receipt (20F3885.11)

    • 4985  Credit IPACR Suspense

3.17.50.3.11.2  (11-07-2008)
TRACS IPACD

  1. These are the valid Debit & Credit accounts for IPACD (Journal 542):

  2. Principal (reversal accounts are opposite)

    • 4970  Debit  Unapplied Refund Reversal

    • 5100  Credit Disbursement, Principal (20X0903)

  3. Liability, DOJ Receipt (reversal accounts are opposite)

    • 4975  Debit  Liability, DOJ Receipts

    • 5100  Credit Disbursement, Principal (20X0903)

  4. IPAC Suspense (reversal accounts are opposite)

    • 4985  Debit IPACR Suspense

    • 5100  Credit Disbursement, Principal (20X0903)

  5. This table describes the steps required to complete Journal #542.

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

3.17.50.3.12  (11-07-2008)
Federal Payment Levy Program (FPLP)

  1. The FPLP is processed in Memphis Submission Processing Center (MSPC) only.

  2. IPAC is received daily from Financial Management Service (FMS) - IPACR FMS/FPLP Levy (Journal #580) and IPACD FMS/FPLP Levy (Journal #585).

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

  4. ECC then matches the IPAC information with the file received from FMS and Electronic Funds Tax Payment System (EFTPS) will process into IRACS with journal 114.

3.17.50.3.12.1  (11-07-2008)
IPACR FMS Levy

  1. These are the valid Debit & Credit accounts for IPACR FMS/FPLP Levy (Journal #580).

    • 2910  Debit  IPAC Receipt (20F3885.11)

    • 4765  Credit EFTPS/FPLP Miscellaneous Suspense

3.17.50.3.12.2  (11-07-2008)
IPACD FMS Levy

  1. These are the valid Debit & Credit accounts for IPACD FMS/FPLP Levy (Journal #585).

    • 4765  Debit  EFTPS Miscellaneous Suspense

    • 2910  Credit  IPAC Receipt (20F3885.11)

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

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

3.17.50.3.13  (11-07-2008)
IPAC Disbursement & Form 3813, Schedule of Uncollectible Checks

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

3.17.50.3.13.1  (11-07-2008)
IPACD Miscellaneous

  1. (1) These are the valid accounts for IPACD Miscellaneous (Journal #547).

    1. 4120  Debit  SPC Suspense for Master File-BMF

    2. 4220  Debit  SPC Suspense for Master File-IMF

    3. 4252  Debit  SPC Suspense for Master File-IRAF

    4. 4420  Debit  SPC Suspense for NMF

    5. 4620  Debit  Unidentified Remittances

    6. 4970  Debit  Unapplied Refund Reversals

    7. 6400  Debit  Miscellaneous Revenue Collections

    8. 6520  Debit  Refund of Tax and Interest-NMF

    9. 6540  Debit  Small Debits and Credits Cleared

    10. 6800  Debit  Excess Collection

    11. 5100  Credit Disbursements, Principal (20X0903)

    12. 5200  Credit Disbursements, Interest (20X0904)

3.17.50.3.13.2  (11-07-2008)
IPACD Deposit Fund

  1. These are the valid accounts for IPACD Deposit Fund (Journal # 549).

    1. 4710  Debit  Offers-In-Compromise

    2. 4720  Debit  Sales of Seized Property

    3. 4730  Debit  Miscellaneous Deposit Funds

    4. 6520  Debit  Refund of Tax and Interest-NMF

    5. 5200  Credit Disbursements, Interest (20X0904)

    6. 7002  Credit Disbursements Fund Receipt (20X6879.09)

3.17.50.3.13.3  (11-07-2008)
IPACD MISC Revenue

  1. These are the valid accounts for IPACD MISC Revenue (Journal # 553).

    • 6910  Debit  Adj or Correction of MISC Revenue

    • 5400  Credit Disbursements, MISC Revenue (20X1807)

3.17.50.3.13.4  (11-07-2008)
IPACD Photocopy

  1. These are the valid accounts for IPACD Photocopy (Journal # 555).

    1. 2410  Debit  Refund Repay Principal (20X0903)

    2. 6310  Debit  MISC Fees

    3. 2340  Credit Photocopy Fees (20X6877)

    4. 5100  Credit Disbursements, Principal (20X0903)

3.17.50.3.13.5  (11-07-2008)
IPACD Anti-Drug

  1. These are the valid accounts for IPACD Anti-Drug (Journal # 557).

    • 4750  Debit  Anti-Drug Special Funds Liability

    • 7003  Credit Anti-Drug receipts (20X5099.1)

3.17.50.3.13.6  (11-07-2008)
IPACD DMF Offset

  1. These are the valid accounts for IPACD DMF Offset (Journal # 559).

    1. 2410  Debit  Refund Repay Principal (20X0903)

    2. 6330  Debit  Debtor Master File Offsets

    3. 2910  Credit IPACR Receipt (20F3885.11)

    4. 5100  Credit Disbursements, Principal (20X0903)

3.17.50.3.13.7  (11-07-2008)
IPACD Oil Spill

  1. These are the valid accounts for IPACD Oil Spill (Journal # 560) (Austin Submission Processing Center only).

    1. 6320  Debit  Offshore Oil Account

    2. 6520  Debit  Refund of Tax and Interest-NMF

    3. 2600  Credit Oil Spill Receipts (20X8185)

    4. 5200  Credit Disbursements, Interest (20X0904)

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

    Note:

    See Separate Table in subsection 3.17.50.3.14 for "NTRR Line Data" input.

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

3.17.50.3.14  (11-07-2008)
Confirmation of Refunds

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

3.17.50.3.14.1  (11-07-2008)
Confirmation ECC Cade

  1. These are the valid accounts for Confirmation ECC Refund - Cade (Journal 518).

    1. 4801  Debit  Approved Vouchers Payable Principal

    2. 5100  Credit Disbursements, Principal (20X0903)

    3. 4802  Debit  Approved Vouchers Payable Interest

    4. 5200  Credit Disbursements, Interest (20X0904)

3.17.50.3.14.2  (11-07-2008)
Confirmation of Informant Reward Refund

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

    • 4808  Debit  Approved Voucher Payable, Informant Award

    • 7004 Credit Informant Reward (20X5433.1)

3.17.50.3.14.3  (11-07-2008)
Confirmation MISC Refund

  1. These are the valid accounts for Confirmation MISC Refund (Journal 520).

    1. 4801  Debit  Approved Vouchers Payable Principal

    2. 5100  Credit Disbursements, Principal (20X0903)

    3. 4802  Debit  Approved Vouchers Payable Interest

    4. 5200  Credit Disbursements, Interest (20X0904)

3.17.50.3.14.4  (11-07-2008)
Confirmation ECC Refund-BMF

  1. These are the valid accounts for Confirmation ECC Refund-BMF (Journal 521).

    1. 4801  Debit  Approved Vouchers Payable Principal

    2. 5100  Credit Disbursements, Principal (20X0903)

    3. 4802  Debit  Approved Vouchers Payable Interest

    4. 5200  Credit Disbursements, Interest (20X0904)

3.17.50.3.14.5  (11-07-2008)
Confirmation ECC Refund-IMF

  1. These are the valid accounts for Confirmation ECC Refund-IMF (Journal 522).

    1. 4801  Debit  Approved Vouchers Payable Principal

    2. 5100  Credit  Disbursements, Principal (20X0903)

    3. 4802  Debit  Approved Vouchers Payable Interest

    4. 5200  Credit  Disbursements, Interest (20X0904)

3.17.50.3.14.6  (11-07-2008)
Confirmation Excess Refund

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

    1. 4801  Debit  Approved Vouchers Payable Principal

    2. 5100  Credit Disbursements, Principal (20X0903)

    3. 4802  Debit  Approved Vouchers Payable Interest

    4. 5200  Credit Disbursements, Interest (20X0904)

3.17.50.3.14.7  (11-07-2008)
Confirmation Unidentified Refund

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

    1. 4801  Debit  Approved Vouchers Payable Principal

    2. 5100  Credit Disbursements, Principal (20X0903)

    3. 4802  Debit  Approved Vouchers Payable Interest

    4. 5200  Credit Disbursements, Interest (20X0904)

3.17.50.3.14.8  (11-07-2008)
Confirmation Photocopy Refund

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

    1. 2410  Debit  Refund Repay Principal (20X0903)

    2. 4801  Debit  Approved Vouchers Payable Principal

    3. 2340  Credit Photocopy Fee (20X6877)

    4. 5100  Credit Disbursements, Principal (20X0903)

3.17.50.3.14.9  (11-07-2008)
Confirmation NMF Refund

  1. These are the valid accounts for Confirmation NMF Refund (Journal 526).

    1. 4801  Debit  Approved Vouchers Payable Principal

    2. 5100  Credit Disbursements, Principal (20X0903)

    3. 4802  Debit  Approved Vouchers Payable Interest

    4. 5200  Credit Disbursements, Interest (20X0904)

3.17.50.3.14.10  (11-07-2008)
Confirmation Deposit Fund Refund

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

    1. 4803  Debit  Approved Vouchers Payable, Deposit Fund

    2. 7002  Credit  Deposit Funds (20X6879.09)

    3. 4802  Debit  Approved Vouchers Payable Interest

    4. 5200  Credit Disbursements, Interest (20X0904)

3.17.50.3.14.11  (11-07-2008)
Confirmation Anti-Drug Refund

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

    • 4804  Debit  Approved Vouchers Payable, Drug Fund

    • 7003  Credit Anti-Drug (20X5099.1)

3.17.50.3.14.12  (11-07-2008)
Confirmation MISC Revenue Refund

  1. These are the valid accounts for Confirmation MISC Revenue Refund (Journal 529).

    • 4806  Debit  Approved Voucher Payable MISC Revenue

    • 5400  Credit Disbursements, MISC Revenue (20X1807)

3.17.50.3.14.13  (11-07-2008)
Confirmation Oil Spill Refund

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

    1. 4805  Debit  Approved Vouchers Payable, Oil Spill

    2. 2600  Credit Oil Spill Receipt (20X8185)

    3. 4802  Debit  Approved Vouchers Payable Interest

    4. 5200  Credit Disbursements, Interest (20X0904)

3.17.50.3.14.14  (11-07-2008)
Confirmation Coverover Refund

  1. These are the valid accounts for Confirmation Coverover Refund (Journal 570).

    Confirmation Coverover Refund
    Valid accounts for CNMI Confirmation Coverover Refunds
    4811 Debit Approved Voucher Payable Northern Mariana Islands
    7005 Credit Disbursement, NMI (20X6737)
    Valid accounts for Virgin Islands Confirmation Coverover Refunds
    4812 Debit Approved Voucher Payable Virgin Islands
    7006 Credit Disbursement, VI (20X6738)
    Valid accounts for Guam Confirmation Coverover Refunds
    4813 Debit Approved Voucher Payable Guam
    7007 Credit Disbursement, Guam (20X6740)
    Valid accounts for American Samoa Confirmation Cover over Refunds
    4814 Debit Approved Voucher Payable Samoa
    7008 Credit Disbursement, Samoa (20X6741)

3.17.50.3.14.15  (11-07-2008)
Confirmation Arbitrage Refund

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

    • 4806  Debit  Approved Vouchers Payable MISC Revenue

    • 5400  Credit Disbursement, MISC Revenue (20X1807)

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

3.17.50.3.14.16  (11-07-2008)
Confirmation User Fee Refund

  1. These are the valid accounts for Confirmation User Fee Refund (Journal 570).

    Valid accounts for Confirmation User Fees Refunds
    4815 Debit Approved Voucher Pay, Misc. User Fee
    5301 Credit Disbursement, Misc. Fee Refunds (20x5432.5)
         
    4816 Debit Approved Voucher Pay, Photocopy Fee
    5302 Credit Disbursement, Photocopy Fee (20x5432.2)
         
    4817 Debit Approved Voucher Pay, Original IA
    5303 Credit Disbursements, Original IA Refund (20x5432.1)
         
    4818 Debit Approved Voucher Pay, Reinstated IA Refund
    5304 Credit Disbursements, Reinstated IA Refunds (20x5432.3)
         
    4819 Debit Approved Voucher Pay, OIC User Fee
    5305 Credit Disbursements, OIC User Fee Refunds (20x5432.4)
         
    4820 Debit Approved Voucher Pay, Reserved Refund
    5305 Credit Disbursements, Reserved Refunds (20x5432.6)

    Journal 570 Procedure
    Journals Prompt Description / Action Select or Enter
    IRACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Account Period Accept the highlighted current month or select the future month. Tab Key
    Confirm Select User Fee in theConfirmlist box. Apply
    Note: If you have Misc User Fee, click the "Cancel" Button. Choose type of User Fee confirmation from the "Possible Source Journals" box. Select "Edit" form the Menu Bar and then select "ADD." Now continue withe the following instructions.
    Maintain Source Journal Schedule # Enter the Schedule number of the refund. The number must match the number assigned when the refund was journalized. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format.  
    Total Amount Enter the Total Amount of the refund. Tab Key
    Low Check # Enter the beginning check sequence number. (Disregard any alpha characters from the GOALS Report) Tab Key
    High Check # Enter the ending check sequence number. (Disregard any alpha character from the GOALS Report) Enter or Add Button
    Maintain Journal Entry   Select the Confirm Principal Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if a second account has an amount, or select. Cancel Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct. the Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button
    Post Review input data. If correct. Post Button

3.17.50.3.15  (11-07-2008)
Net Tax Refund Report (NTRR) Line Data Table

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

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

3.17.50.4  (11-07-2008)
Accounting Application Control Main Menu

  1. The Journals in this subsection are used to record the transfer of debits/credits between various general ledger accounts and to & from SPCs. The following transactions are included:

    1. Miscellaneous Applications

    2. Coverover Liability

    3. Misc Application II

    4. Unidentified Apply

    5. PFIC Apply

    6. Dishonored Check Apply

    7. ECC Applications

    8. Credit Transfer Out

    9. Credit Transfer In

    10. Account Transfers

    11. TRACS Applications

    12. Confirm Transfers

    13. E.R. Court Case

    14. E.R. Non Court Case

    15. Non Payment of Erroneous Refund

    16. Clear Erroneous Refunds

    17. Informant Rewards

    18. Informant Rewards Offset

    19. Cade Recap Manual Input

    20. Recover Insolvency

    21. Revenue Clearance TRF

  2. The valid accounts are listed under each subsection.

3.17.50.4.1  (11-07-2008)
Miscellaneous Applications and Coverover Liability

  1. The Journals in this subsection are used to input miscellaneous applications and to establish coverover liability accounts.

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

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

  4. This information usually comes on a NMF recap referred to as "second journalizing" .

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

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

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

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

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

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

    1. Form 813, Document Register

    2. Form 1331, Notice of Adjustment

    3. Form 2424, Account Adjustment Voucher

    4. Form 3244, Payment Posting Voucher

    5. Form 3809, Miscellaneous Adjustment Voucher

    6. Form 4028, Service Center Control File Adjustment Record

    7. Form 8166, RACS Input Reconciliation Sheet

    8. MARS Generated NMF Recap

    9. Various Nullified Unpostable Document for Input

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

    11. Letter of Memorandum signed by Service Center Director

  11. Following are the valid Debit & Credit accounts (General Ledger Account Number and Title) for Misc. Application (Journal #400) and Coverover Liability (Journal #401):

  12. Debit & Credit accounts (General Ledger Account Number and Title)

    1. 1314  NMF Tax Straddles

    2. 1321  NMF Notice

    3. 1322  NMF Taxpayer Delinquent Accounts (TDA)

    4. 1324  NMF TDA Deferral (Queue)

    5. 1360  NMF Installment Agreement

    6. 1371  NMF OIC

    7. 1389  NMF Suspense

    8. 1510  Other Receivables, Regular

    9. 1550  Injured Spouse Claims

    10. 1600  Manual Assessments, Transit Account

    11. 1710  Dishonored Checks

    12. 1720  Dishonored Checks, Adj

    13. 1830  NMF Account Receivable, Inactive

    14. 1840  Other Receivable, Inactive

    15. 4120  SPC Suspense for MF-BMF

    16. 4125  Electronic Federal Tax Payment System (EFTPS) Suspense-BMF

    17. 4130  ECC Unpostable-BMF

    18. 4205 To/From CADE

    19. 4220  SPC Suspense-IMF

    20. 4225  EFTPS Suspense for MF-IMF

    21. 4230  ECC Unpostable-IMF

    22. 4252  SPC Suspense for MF-IRAF

    23. 4253  ECC Unpostable-IRAF

    24. 4254

    25. 4255  EFTPS Suspense for MF-IRAF

    26. 4420  SPC Suspense for NMF

    27. 4425  EFTPS Suspense for NMF

    28. 4430  Unpostable Document-NMF

    29. 4440  Assessment and Abatement Suspense-NMF

    30. 4610  Unapplied Advance Payments

    31. 4615  Section 6077 Payments

    32. 4620  Unidentified Remittances

    33. 4701  Coverover Liability-NMI

    34. 4702  Coverover Liability-VI

    35. 4703  Coverover Liability-GUAM

    36. 4704  Coverover Liability-SAMOA

    37. 4750  Anti-Drug Special Funds Liability

    38. 4765  EFTPS Miscellaneous Suspense

    39. 4810  Liability for Budget Clearing Account-Increase/Decrease

    40. 4950  IMF Unallowable Deduction

    41. 4970  Unapplied Refund Reversals

    42. 4985  IPAC Suspense

    43. 6010  Arbitrage Assessment

    44. 6011  Arbitrage Penalty

    45. 6200  Taxpayer Accounts Transferred

    46. 6310  Miscellaneous Fees

    47. 6330  Debtor Master File Offsets

    48. 6400  Miscellaneous Revenue Collections

    49. 6520  Refund of Tax & Interest

    50. 6530  Tax Accounts Compromised

    51. 6540  Small Debits & Credits Cleared

    52. 6550  Withholding Tax Payments Credited

    53. 6560  Other Credits Allowed

    54. 6565  Refund Cancellation Credits Allowed

    55. 6570  Substantiated Credits Allowed

    56. 6575  Overpayment Interest Allowed

    57. 6600  Accounts Cleared, Statute

    58. 6700  Foreign Check Collection Cost

    59. 6800  Excess Collection

    60. 6810  Unapplied Statute Expired Credit

    61. 6900  Adjustments or Corrections of Revenue Receipts

    62. 6910

    63. 6920  Disbursement Write-Off

    64. 6950  Department of Justice (DOJ) Civil Debt Collection Holdback

    65. 9998  Reversals Revenue Clearance

  13. Reclass:

    1. 2110  Withholding Revenue Receipts (20-0101)

    2. 2120  Individual Income Revenue Receipts (20-0110)

    3. 2130  Corporation Revenue Receipts (20-0111)

    4. 2140  Excise Revenue Receipts (20-0152)

    5. 2150  Estate & Gift Revenue Receipts (20-0153)

    6. 2170  CTA Revenue Receipts (20-0130)

    7. 2180  FUTA Revenue Receipts (20-0121)

    8. 2305 Unclaimed Funds

    9. 2310  Treaty Country Receipts (20-3220)

    10. 2315  Arbitrage (20-3220)

    11. 2320  Miscellaneous Receipts (20-3220)

    12. 2325  Miscellaneous Forfeiture Receipts (20-1099)

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

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

    15. 2340  Photocopy Fee (20X6877)

    16. 2345  Presidential Election Campaign (20X5081.1)

    17. 2350  Public Debt (20X5080.1)

    18. 2355  Federal Court Ordered Restitution (20-3220)

    19. 2360  Conscience Fund (20-1210)

    20. 2365  LIFO (20-3220)

    21. 2370  Mortgage Subsidy Bond Receipt (20-3220)

    22. 2380  Original Installment Agreement (20X5432.1)

    23. 2385  Reinstated Installment Agreement (20X5432.3)

    24. 2395  Enrolled Agent (20X5432.4)

    25. 7001  EFTPS Unclassified

  14. This table describes the steps required to complete Journal 400 and Journal 401.

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

3.17.50.4.2  (11-07-2008)
Unidentified Apply

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

  2. Reclassification of funds may be required.

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

3.17.50.4.2.1  (11-07-2008)
Unidentified Remittance File (URF)/MISC

  1. Following are the valid accounts for URF/MISC (Journal 404):

    1. 4620  Debit  Unidentified Remittances

    2. 1510  Credit Other Receivables, Regular

    3. 1710  Credit Dishonored Checks

    4. 1720  Credit Dishonored Check Adjustments

    5. 1830  Credit NMF Account Receivable, Inactive

    6. 4120  Credit SPC Suspense for MF-BMF

    7. 4220  Credit SPC Suspense for MF-IMF

    8. 4252  Credit SPC Suspense for MF-IRAF

    9. 4420  Credit SPC Suspense for NMF

    10. 6570  Credit Substantiated Credits Allowed

    11. 6800  Credit Excess Collection

  2. Reclass:

    1. 2110  Withholding Revenue Receipts (10-0101)

    2. 2120  Individual Income Revenue Receipts (20-0110)

    3. 2130  Corporation Revenue Receipts (20-0111)

    4. 2140  Excise Revenue Receipts (20-0152)

    5. 2150  Estate & Gift Revenue Receipts (20-0153)

    6. 2170  CTA Revenue Receipts (20-0130)

    7. 2180  FUTA Revenue Receipts (20-0121)

3.17.50.4.2.2  (11-07-2008)
UFR/Deposit Fund

  1. Following are the valid accounts for UFR/Deposit Fund (Journal 406):

    1. 7002  Debit  Deposit Fund (20X6879.09)

    2. 4620  Debit  Unidentified Remittances

    3. 2120  Credit Individual Income Revenue Receipts (20-0110)

    4. 4710  Credit Offers-in-Compromise

    5. 4720  Credit Sales of Seized Property

    6. 4730  Credit Miscellaneous Deposit Funds

3.17.50.4.2.3  (11-07-2008)
URF/Misc Fees

  1. Following are the valid accounts for URF/Miscellaneous Fees (Journal 407):

    1. 2310  Debit  Treaty Country Receipts (20-3220)

    2. 2315  Debit  Arbitrage Receipt (20–3220)

    3. 2320  Debit  Miscellaneous Receipt (20–3220)

    4. 2325  Debit  Miscellaneous Forfeiture Receipts (20-1099)

    5. 2330  Debit  EP/EO (20-2411)

    6. 2340  Debit  Photocopy Fees (20X5432.2)

    7. 2350  Debit  Public Debt (20X5080.1)

    8. 2360  Debit  Conscience Funds (20-1210)

    9. 2370  Debit  Mort Sub. Bond Receipts (20-3220)

    10. 2380  Debit  Installment Agreement Fee (20X5432.1)

    11. 2385  Debit  Reinstatement Installment (20X5432.3)

    12. 2395  Debit  Enrolled Agent (20X5432.4)

    13. 4620  Debit  Unidentified Remittances

    14. 2120  Credit Individual Income Revenue Receipts (20-0110)

    15. 6310  Credit Miscellaneous Fees

3.17.50.4.2.4  (11-07-2008)
URF/Refund Repay

  1. Following are the valid accounts for URF/Refund Repay (Journal 408):

    1. 2410  Debit  Refund Repay Principal (20X0903)

    2. 2420  Debit  Repay Interest (20X0904)

    3. 4620  Debit  Unidentified Remittances

    4. 1510  Credit Other Receivables, Regular

    5. 2120  Credit Individual Income Revenue Receipts (20-0110)

    6. 4120  Credit SPC Suspense for MF - BMF

    7. 4220  Credit SPC Suspense for MF - IMF

    8. 4252  Credit SPC Suspense for MF - IRAF

    9. 4420  Credit SPC Suspense for NMF

    10. 6520  Credit Refund of Tax & Interest - NMF

    11. 6800  Credit Excess Collections

3.17.50.4.2.5  (11-07-2008)
URF/Loss

  1. Following are the valid accounts for URF/Loss (Journal 409):

    1. 4620  Debit  Unidentified Remittances

    2. 7610  Credit Embezzlement & Thefts

    3. 7620  Credit Unexplained Losses

    4. 7650  Credit Deposit Discrepancies

  2. Reclass:

    1. 2110  Debit  Withholding Revenue (20–0101)

    2. 2120  Debit  Individual Revenue (20–0110)

    3. 2130  Debit  Corporation Revenue (20–0111)

    4. 2140  Debit  Excise Revenue (20–0152)

    5. 2150  Debit  Estate & Gift Revenue (20–0153

    6. 2170  Debit  CTA Revenue (20–0130)

    7. 2180  Debit  FUTA Revenue (20–0121)

    8. 2120  Credit Individual Revenue (20–0110)

3.17.50.4.3  (11-07-2008)
Dishonored Check Apply

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

  2. Reclassification of funds may be required.

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

3.17.50.4.3.1  (11-07-2008)
Dishonored Check File/Service Center Control File (DCF/SCCF)

  1. Following are the valid accounts for DCF/SCCF (Journal 411):

    1. 1710  Credit Dishonored Checks

    2. 4120  Debit  SPC Suspense for MF - BMF

    3. 4220  Debit  SPC Suspense for MF - IMF

    4. 4252  Debit  SPC Suspense for MF - IRAF

    5. 4420  Debit  SPC Suspense for NMF

  2. Reclass:

    1. 2110  Debit  Withholding Revenue (20-0101)

    2. 2110  Credit  Withholding Revenue (20-0101)

    3. 2120  Credit Individual Revenue (20-0110)

    4. 2130  Credit Corporation Revenue (20-0111)

    5. 2140  Credit Excise Revenue (20-0152)

    6. 2150  Credit Estate & Gift Revenue (20-0153)

    7. 2170  Credit CTA Revenue (20-0130)

    8. 2180  Credit FUTA Revenue (20-0121)

3.17.50.4.3.2  (11-07-2008)
DCF/MISC Fee

  1. Following are the valid accounts for DCF/MISC Fee (Journal 412):

    1. 2110  Debit  Withholding Revenue Receipts (20-0101)

    2. 6310  Debit  Miscellaneous Fees

    3. 1710  Credit Dishonored Checks

    4. 2310  Credit Treaty Country Receipts (20-3220)

    5. 2315  Credit Arbitrage Receipts (20-3220)

    6. 2320  Credit Miscellaneous Receipts (20-3220)

    7. 2325  Credit Miscellaneous Forfeiture Receipts (20-1099)

    8. 2330  Credit EP/EO (20-2411)

    9. 2340  Credit Photocopy Fees (20X5432.2)

    10. 2360  Credit Conscience Fund (20-1210)

    11. 2370  Credit Mortgage Subsidy Bond Receipt (20–3220)

    12. 2380  Credit Installment Agreement (20X5432.1)

    13. 2385  Credit Reinstated Installment (20X5432.3)

    14. 2395  Credit Enrolled Agent (20X5432.4)

3.17.50.4.3.3  (11-07-2008)
DCF/Deposit Fund

  1. Following are the valid accounts for DCF/Deposit Fund (Journal 413):

    1. 2110  Debit  Withholding Revenue Receipts (20-0101)

    2. 4710  Debit  Offers-in-Compromise

    3. 4720  Debit  Sales of Seized Property

    4. 4730  Debit  Miscellaneous Deposit Fund

    5. 1710  Credit Dishonored Checks

    6. 7002  Credit Deposit Fund Receipts

3.17.50.4.3.4  (11-07-2008)
DCF/Loss

  1. Following are the valid accounts for DCF/Loss (Journal 414):

    1. 7610  Debit  Embezzlements & Thefts

    2. 7620  Debit  Unexplained Losses

    3. 7650  Debit  Deposit Discrepancies

    4. 1710  Credit Dishonored Checks

  2. Reclass:

    1. 2110  Credit Withholding Revenue (20–0101)

    2. 2120  Credit Individual Revenue (20–0110)

    3. 2130  Credit Corporation Revenue (20–0111)

    4. 2140  Credit Excise Revenue (20–0152)

    5. 2150  Credit Estate & Gift Revenue (20–0153)

    6. 2170  Credit CTA Revenue (20–0130)

    7. 2180  Credit FUTA Revenue (20–0121)

    8. 2110  Debit  Withholding Revenue (20–0101)

3.17.50.4.3.5  (11-07-2008)
DCF/Anti-Drug

  1. These are valid accounts for DCF/Anti-Drug (Journal 415):

    1. 2110  Debit  Withholding Revenue Receipts (20-0101)

    2. 4750  Debit  Anti-Drug Special Fund Liability

    3. 1710  Credit Dishonored Checks

    4. 7003  Credit Anti-Drug (20X5099.1)

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

3.17.50.4.4  (11-07-2008)
ECC Applications

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

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

  3. ECC deletes must be journaled through these Journals as there is no automatic data transfer.

  4. EFTPS GMF/TEP-BMF/IMF/IRAF Suspense must be journaled through these Journals.

  5. These are the valid Debit & Credit accounts for ECC Applications:

  6. EFTPS GMF/TEP-BMF, IMF, & IRAF (Journals 417-419)

    EFTPS GMF/TEP-BMF, IMF, & IRAF (Journals 417-419)
    4110 ECC Suspense for MF-BMF
    4210 ECC Suspense for MF-IMF
    4251 ECC Suspense for MF-IRAF
       
    4125 EFTPS Suspense for MF-BMF
    4225 EFTPS Suspense for MF-IMF
    4255 EFTPS Suspense for MF-IRAF

  7. ECC GMF/TEP-BMF, IMF, & IRAF (Journals 421-423)

    ECC GMF/TEP-BMF, IMF, & IRAF (Journals 421-423)
    4110 ECC Suspense for MF-BMF
    4210 ECC Suspense for MF-IMF
    4251 ECC Suspense for MF-IRAF
       
    4125 EFTPS Suspense for MF-BMF
    4220 EFTPS Suspense for MF-IMF
    4252 EFTPS Suspense for MF-IRAF

  8. Deletes ECC BMF, IMF & IRAF (Journals 424-426)

    Deletes ECC BMF, IMF & IRAF (Journals 424-426)
    4110 ECC Suspense for MF-BMF
    4210 ECC Suspense for MF-IMF
    4251 ECC Suspense for MF-IRAF
       
    4125 EFTPS Suspense for MF-BMF
    4225 EFTPS Suspense for MF-IMF
    4255 EFTPS Suspense for MF-IRAF

  9. Unpostable ECC BMF, IMF & IRAF (Journals 427-429)

    Unpostable ECC BMF, IMF & IRAF (Journals 427-429)
    4110 ECC Suspense for MF-BMF
    4210 ECC Suspense for MF-IMF
    4251 ECC Suspense for MF-IRAF
       
    4125 EFTPS Unpostable for MF-BMF
    4230 EFTPS Unpostable Unpostable for MF-IMF
    4255 EFTPS Suspense for MF-IRAF

  10. This table describes the steps required to complete Journals 417, 418, 419, 421, 422, 423, 424, 425, 426, 427, 428, & 429.

    Journals417, 418, 419, 421, 422, 423, 424, 425, 426, 427, 428, & 429 Procedure
    Journals Prompt Description / Action Select or Enter
    IRACS Main Menu   Select Accounting Application Apply
    Accounting Application Control Main Menu Record Select ECC Applications Tab or Apply
    Account Period Accept the highlighted current month or select the future month. Apply
    IRACS Intermediate Menu   Select the type and master file of the ECC application Apply
    Maintain Source Journal Tape ID # Enter the reel number Tab Key
    Prepare Date Enter the date of the reel in MM-DD-YYYY format  
    Net Amount or Total Amount Enter the net total dollar amount Tab Key
    Cycle Select the Cycle from the pop-up Journal. Enter or Add Button
    Maintain Journal Entry   Select the needed Ledger Classification Tab Key
    Amount Enter the amount associated with the selected ECC action category. OK Button
      Repeat if the second category has an amount, or select. Cancel button

    Note:

    If all Ledger Classification categories have been completed, the Maintain Source Journal instructions is automatically displayed.
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct. the Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK button
    Post Review input data. If correct, select. Post Button

3.17.50.4.5  (11-07-2008)
Credit Transfer Out/In

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

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

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

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

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

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

    4. Check for valid Submission Processing Center Codes.

  4. Valid Submission Processing Center Codes are:

    1. ANSPC-08 (Andover)

    2. ATSPC-07 (Atlanta)

    3. AUSPC-18 (Austin)

    4. BSPC-19 (Brookhaven)

    5. CSPC-17 (Cincinnati)

    6. FSPC-89 (Fresno)

    7. KCSPC-09 (Kansas City)

    8. MSPC-49 (Memphis)

    9. OSPC-29 (Ogden)

    10. PSPC-28 (Philadelphia)

  5. These are valid accounts (General Ledger Account Number, Normal Balance Condition, and Title) for Credit Transfers Out:

  6. Revenue Receipt-CR (2158) Journal 435:

    1. 4900  Credit Revenue Credits in Transit to other SPC

    2. 1314  Debit  NMF Tax Straddles

    3. 1321  Debit  NMF Notice

    4. 1322  Debit  NMF Taxpayer Delinquent Accounts

    5. 1324  Debit  NMF TDA Deferral

    6. 1360  Debit  NMF Installment Agreement

    7. 1371  Debit  NMF Offer-in-Compromise

    8. 1389  Debit  NMF Suspense

    9. 1710  Debit  Dishonored Checks

    10. 4420  Debit  SPC Suspense for NMF

    11. 4430  Debit  Un-postable Documents - NMF

    12. 4440  Debit  Assess & Abate Suspense - NMF

    13. 4620  Debit  Unidentified Remittances

    14. 6310  Debit  Misc Fees

    15. 6400 Debit Misc Revenue Collections

    16. 6800 Debit Excess Collection

  7. Revenue Receipt-DR (2158) Journal 436:

    1. 4900  Debit  Revenue Credits in Transit to other SC

    2. 1314  Credit NMF Tax Straddles

    3. 1321  Credit NMF Notice

    4. 1322  Credit NMF Taxpayer Delinquent Accounts

    5. 1324  Credit NMF TDA Deferral

    6. 1360  Credit NMF Installment Agreement

    7. 1371  Credit NMF Offer-in-Compromise

    8. 1389  Credit NMF Suspense

    9. 1710  Credit Dishonored Checks

    10. 4420  Credit SPC Suspense for NMF

    11. 4430  Credit Un-postable Documents - NMF

    12. 4440  Credit Assess & Abate Suspense-NMF

    13. 6310  Credit Misc Fees

    14. 6400 Credit Misc Revenue Collections

  8. Deposit Fund-CR (2158) Journal 437:

    1. 4740  Credit Deposit Funds in Transit

    2. 4710  Debit  Offer-in-Compromise

    3. 4720  Debit  Sales of Seized Property

    4. 4730  Debit  Miscellaneous Deposit Funds

  9. Deposit Fund-DR (2158) Journal 438:

    1. 4740  Debit  Deposit Funds in Transit

    2. 4710  Credit Offer-in-Compromise

    3. 4720  Credit Sales of Seized Property

    4. 4730  Credit Miscellaneous Deposit Funds

  10. These are valid accounts for Credit Transfer In:

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

3.17.50.4.6  (11-07-2008)
Account Transfers

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

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

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

    3. Check for valid Submission Processing Center codes.

  2. Valid Submission Processing Center codes are:

    1. ANSPC-08

    2. ATSPC-07

    3. AUSPC-18

    4. BSPC-19

    5. CSPC-17

    6. FSPC-89

    7. KCSPC-09

    8. MSPC-49

    9. OSPC-29

    10. PSPC-28

  3. These are valid accounts for Account Transfers Out:

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

  4. These are valid accounts for Account Transfer In:

    Valid accounts for Account Transfer In
    Transfer In-DR (514B) (Journal 460)
    4420 Debit SPC Suspense for NMF
    6200 Credit Taxpayer Accounts Transferred
    Transfer In-CR (514B) (Journal 461)
    4420 Credit SPC Suspense for NMF
    6200 Debit Taxpayer Accounts Transferred

  5. Procedural steps required to complete Journals 458 and 459 (Transfer Out) and 460 and 461 (Transfer In) are described in this table

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

3.17.50.4.7  (11-07-2008)
TRACS Applications

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

  2. When the original IPACD (disbursements) or IPACR (receipts) was recorded through the Disbursement Control Journals, the document was assigned a unique Document Identifier.

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

  4. The Journals are designed with the option of entering several documents and using the Reconciliation Sheet (RS) to cumulate the application side of the journal. Refer to IRM 3.17.63.12.34 for additional information.

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

    1. IPAC bill for TRACS

    2. TRACS Listings

    3. Form 813 - Document Register

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

    5. Form 3245

    6. Form 3809

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

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

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

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

    4. Check Deposit Fund Document Number.

  7. These are valid accounts for TRACS Applications:

    Valid accounts for TRACS Applications
    IPACR (Journal 469): (Reversal accounts are opposite)
    4970 Debit Unapplied Refund Reversals
    4975 Debit Liability, DOJ Receipts
    4985 Debit IPACR Suspense
    4110 Credit ECC Suspense for MF-BMF
    4120 Credit SPC Suspense for MF-BMF
    4210 Credit ECC Suspense for MF-IMF
    4220 Credit SPC Suspense for MF-IMF
    4420 Credit SPC Suspense for NMF
    4620 Credit Unidentified Remittances
    4710 Credit Offer-in-Compromise
    4720 Credit Sales of Seized Property
    4730 Credit Miscellaneous Deposit Funds
    6310 Credit Miscellaneous Fees
    6330 Credit Debtor Master File Offsets
    6520 Credit Refund of Tax & Interest
    6800 Credit Excess Collections
    6950 Credit DOJ Civil Debt Collection Holdback
    Reclass:
    2110 Debit Withholding Revenue Receipts (20-0101)
    2120 Debit Individual Income Revenue Receipts (20-0110)
    2130 Debit Corporation Revenue Receipts (20-0111)
    2140 Debit Excise Revenue Receipts (20-0152)
    2150 Debit Estate & Gift Revenue Receipts (20-0153)
    2170 Debit CTA Revenue Receipts (20-0130)
    2180 Debit FUTA Revenue Receipts (20-0121)
    2340 Debit Photocopy Fee (20X6877)
    2410 Debit Refund Repay Principal (20X0903)
    2420 Debit Refund Repay Interest (20X0904)
    7002 Debit Deposit Fund Receipts (20X6879)
    2910 Credit IPAC Receipts (20F3885.11)
    2910 Debit IPAC Receipts (20F3885.11)
    IPACD (Journal 470): (Reversal accounts are opposite)
    4970 Credit Unapplied Refund Reversals
    4975 Credit Liability, DOJ Receipts
    4985 Credit IPACD Suspense
    4110 Debit ECC Suspense for MF-BMF
    4120 Debit SPC Suspense for MF-BMF
    4210 Debit ECC Suspense for MF-IMF
    4220 Debit SPC Suspense for MF-IMF
    4420 Debit SPC Suspense for NMF
    4620 Debit Unidentified Remittances
    4710 Debit Offer-in-Compromise
    4720 Debit Sales of Seized Property
    4730 Debit Miscellaneous Deposit Funds
    6310 Debit Miscellaneous Fees
    6520 Debit Refund of Tax & Interest
    6800 Debit Excess Collections
    Reclass:
    2110 Debit Withholding Revenue Receipts (20-0101)
    2120 Debit Individual Income Revenue Receipts (20-0110)
    2130 Debit Corporation Revenue Receipts (20-0111)
    2140 Debit Excise Revenue Receipts (20-0152)
    2150 Debit Estate & Gift Revenue Receipts (20-0153)
    2170 Debit CTA Revenue Receipts (20-0130)
    2180 Debit FUTA Revenue Receipts (20-0121)
    2410 Debit Refund Repay Principal (20X0903)
    2340 Credit Photocopy Fee (20X5432.2)
    2340 Debit Photocopy Fee (20X5432.2)
    2420 Credit Refund Repay Interest (20X0904)
    7002 Credit Deposit Fund Receipts (20X6879)

  8. This table describes the steps required to complete Journal Numbers 469 and 470.

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

3.17.50.4.8  (11-07-2008)
Confirm Transfers

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

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

    1. Confirm copy of Form 2158 (Credit Transfer Voucher)

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

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

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

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

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

  4. The following are valid accounts to confirm Transfers:

    Valid accounts to confirm Transfers
    Confirm Revenue Receipt-CR (2158) (Journal 446):
    4900 Debit Revenue Credits In-Transit to Other SPC
    6580 Credit Revenue Credits Transferred To & From
    Confirm Revenue Receipt-DR (2158) (Journal 447):
    6580 Debit Revenue Credits Transferred To & From
    4900 Credit Revenue Credits In-Transit to Other SPC
    Confirm Deposit Fund-CR (2158) (Journal 448):
    4740 Debit Deposit Fund In-Transit
    6590 Credit Deposit Fund Credits Transfer To & From
    Confirm Deposit Fund-DR (2158) (Journal 449):
    4740 Credit Deposit Fund In-Transit
    6590 Debit Deposit Fund Credits Transfer To & From
    Confirm Account Transfer Out-DR (514B) (Journal 465):
    6200 Debit Taxpayer Account Transferred
    1400 Credit Tax Account Transferred Out
    Confirm Acct. Transfer Out-CR (514B) (Journal 466):
    1400 Debit Tax Account Transferred Out
    6200 Credit Taxpayer Account Transferred

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

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

3.17.50.4.9  (11-07-2008)
Erroneous Refunds

  1. The Erroneous Refund Journals provide for the individual control and journalizing of erroneous refund case files, after a determination is made as to the type of recovery necessary.

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

  3. There are two types of Erroneous Refunds, Court Case (Account 1530) and Non Court Case (Account 1540).

  4. Each case is controlled with a unique Document Number on Form 3809. This document number allows for the tracking of an individual case from its inception to completion.

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

    Valid accounts for Erroneous Refund case files
    Erroneous Refund (Journal 480) (opposite is available to reverse Court Case):
    1510 Debit Other Receivable, Reg
    1530 Debit Court Case Erroneous Refund (Credit to clear Court Case)
    1540 Debit Non Court Case Erroneous Refund (Credit to clear Court Case)
    1510 Credit Other Receivables Regular (Debit to clear Court Case)
    4120 Credit SPC Suspense for MF-BMF (Debit to clear Court Case)
    4220 Credit SPC Suspense for MF-IMF (Debit to clear Court Case)
    4252 Credit SPC Suspense for MF-IRAF (Debit to clear Court Case)
    4420 Credit SPC Suspense for NMF (Debit to clear Court Case)
    Non-Payment of Erroneous Refund (Journal 485):
    4910 Debit Disbursement, Loss
    1530 Credit Court Case Erroneous Refund
    1540 Credit Non Court Case Erroneous Refund
    Clear Erroneous Refund (Journal 490):
    Write-Off:
    6600 Debit Accounts Cleared, Statute
    4910 Credit Disbursement, Loss
    Relief:
    6920 Debit Disbursement Write-Off
    4910 Credit Disbursement, Loss
    Reimbursement (IPAC):
    4970 Debit Unapplied Refund Reversal
    4910 Credit Disbursement, Loss

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

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

3.17.50.4.10  (11-07-2008)
Informant Rewards

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

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

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

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

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

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

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

  5. The following steps are required to complete Journals 495 and 496.

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

3.17.50.5  (11-07-2008)
Agency Transfer Control Main Menu

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

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

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

    Valid accounts for the journal voucher entries (increase and decrease)
    JVINC 20F3880 (Journal-236) JVDEC 20F3880 (Journal-239)
    • Debit
    2410 Refund Repay Principal (20X0903)
    4810 Liability Budget Clearing     		• Debit
    4810 Liability Budget Clearing (20F3880)
    4970 Unapplied Refund Reversals
    • Credit
    4810 Liability Budget Clearing (20F3880)
    4970 Unapplied Refund Reversals     		• Credit
    2410 Refund Repay Principal (20X0903)
    4810 Liability Budget Clearing

  4. The following steps are required to complete journals 236 and 239.

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

3.17.50.6  (11-07-2008)
Assessment Control Main Menu

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

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

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


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