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Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Related Resources
- Database Administrators (DBAs)
- How to Use This Guide
- Note:
- RRACS Security and Related Information
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- Disbursement Control Main Menu
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- Accounting Application Control Main Menu
- Note:
- Agency Transfer Control Main Menu
- Assessment Control Main Menu
- Deposit Control Main Menu
- Deposit Fund Control Main Menu
- Inventory Control Main Menu
- Note:
- Loss Control Main Menu
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- Research Methods
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- Caution:
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- RRACS Reports
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- Database Administration
- General RRACS Definitions
- Chart of Accounts
- RRACS Input Journals and Journal Numbers
- Account Numbers and Associated Journals
- Forms
- RRACS Menu Icons
ALC
Agency Location Code
ANMF
Automated Non-Master File
ANSPC
Andover CFO RACS Unit
AORR
Area Office Remittance Register
ATSPC
Atlanta CFO RACS Unit
AUSPC
Austin CFO RACS Unit
BFS
Bureau of the Fiscal Service, also referred to as Fiscal Service
BMF
Business Master File
BSPC
Brookhaven CFO RACS Unit
CADE
Customer Account Data Engine
CDN
Consolidated Data Network
CR
Credit
CIR
Collections Information Repository
CRL
Control Record List
CSPC
Cincinnati CFO RACS Unit
CTA
Carriers and Transportation Act
DBA
Data Base Administrator
DCC
Detroit Computing Center
DCF
Dishonored Check File
DLN
Document Locator Number
DMF
Debtor Master File
DOJ
Department of Justice
DR
Debit
DT
Deposit Ticket
DV
Debit Voucher
ECC
Enterprise Computing Center
ECS
Electronic Certification System
ECP
Electronic Check Processing (Lockbox)
EFT
Electronic Funds Transfer System
EFTPS
Electronic Federal Tax Payment System
EO
Exempt Organizations
EOD
End of Day
EP
Employee Plans
FBA
Fund Balancing Account
FDCR
FRB Day Classifications Report
FPLP
Federal Payment Levy Program
FRB
Federal Reserve Bank
FSPC
Fresno CFO RACS Unit
FTD
Federal Tax Deposit
FUTA
Federal Unemployment Tax Act
GAO
Government Accountability Office
GMF
Generalized Mainline Framework
GOALS
Government On-Line Accounting Link System
GUF
Generalized Unpostable Framework
ID
Identification
IDRS
Integrated Data Retrieval System
IMF
Individual Master File
INT
Interest
IPACD
Intra-governmental Payment and Collection Disbursements
IPACR
Intra-governmental Payment and Collection Receipts
IRA
Individual Retirement Account
IRAF
Individual Retirement Account File
ISRP
Integrated Submission and Remittance Processing
IT
Information Technology
JE
Journal Entry
JV
Journal Voucher
JVDEC
Journal Voucher Decrease
JVINC
Journal Voucher Increase
KCSPC
Kansas City CFO RACS Unit
LAN
Local Area Network
LIFO
Last In First Out
MCC
Martinsburg Computing Center
MF
Master File
MMDDYYYY
Month Month Day Day Year Year Year Year
MSPC
Memphis CFO RACS Unit
MUCR
Month End Unclassified Confirmed Report
MFA
Multi-factor Authentication
NMF
Non-master File
NMI
Northern Mariana Islands
NTRR
Net Tax Refund Report
OIC
Offer-in-Compromise
OSPC
Ogden CFO RACS Unit
PRT
PassTicket Requestor Tool
POAM
Plan of Actions and Milestones
PSPC
Philadelphia CFO RACS Unit
RACR
Reciprocal Accounting Control Record
RACF
Resource Access Control Facility
RACS
Revenue Accounting Control System
RACSC
Revenue Accounting Control Service Center
RPS
Remittance Processing System II
RFC
Regional Financial Center
RS
Reconciliation Sheet
RRACS
Redesigned Revenue Accounting Control System
SA
System Administrator
SCCF
Service Center Control File
SFDCR
Subsequent FRB Day Classified Report
SJ
Source Journal
TC
Tax Class
TDA
Taxpayer Delinquent Account
TEP
Tape Edit Processor
TRS
Transaction Reporting System (now CIR)
TRACS
Treasury Receivables Accounting Collection System
URF
Unidentified Remittance File
VI
Virgin Islands
WAN
Wide Area Network
XSF
Excess Collection File
YYCC
Year Year Cycle Cycle
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