Miscellaneous Applications and Cover Over Liability

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

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

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

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

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

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

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

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

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

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

Form 813, Document Register

Form 1331, Notice of Adjustment

Form 2424, Account Adjustment Voucher

Form 3244, Payment Posting Voucher

Form 3809, Miscellaneous Adjustment Voucher

Form 4028, Service Center Control File Adjustment Record

Form 8166, RRACS Input Reconciliation Sheet

Various Nullified Unpostable Document for Input

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

Letter of Memorandum signed by Service Center Director

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

Account Number

Account Name

Debit and Credit Accounts

1314

NMF Tax Straddles

1321

NMF Notice

1322

NMF Taxpayer Delinquent Accounts (TDA)

1324

NMF TDA Deferral (Queue)

1360

NMF Installment Agreement

1371

NMF OIC

1389

NMF Suspense

1510

Other Receivables, Regular

1545

Identity Theft Erroneous Refund

1550

Injured Spouse Claims

1600

Manual Assessments, Transit Account

1710

Dishonored Checks

1720

Dishonored Checks, Adj

1830

NMF Account Receivable, Inactive

1840

Other Receivable, Inactive

4120

SPC Suspense for MF-BMF

4125

Electronic Federal Tax Payment System (EFTPS) Suspense-BMF

4130

ECC Unpostable-BMF

4205

To/From CADE

4220

SPC Suspense-IMF

4225

EFTPS Suspense for MF-IMF

4230

ECC Unpostable-IMF

4252

SPC Suspense for MF-IRAF

4253

ECC Unpostable-IRAF

4254

ECC Suspense for MFT 30 to MFT 29

4255

EFTPS Suspense for MF-IRAF

4420

SPC Suspense for NMF

4425

EFTPS Suspense for NMF

4430

Unpostable Document-NMF

4440

Assessment and Abatement Suspense-NMF

4610

Unapplied Advance Payments

4615

Section 6077 Payments

4620

Unidentified Remittances

4701

Cover Over Liability-NMI

4702

Cover Over Liability-VI

4703

Cover Over Liability-GUAM

4704

Cover Over Liability-SAMOA

4750

Anti-Drug Special Funds Liability

4765

EFTPS Miscellaneous Suspense

4810

Liability for Budget Clearing Account-Increase/Decrease

4950

IMF Unallowable Deduction

4970

Unapplied Refund Reversals

4971

Unapplied External Leads

4985

IPAC Suspense

6010

Arbitrage Assessment

6011

Arbitrage Penalty

6200

Taxpayer Accounts Transferred

6310

Miscellaneous Fees

6330

Debtor Master File Offsets

6400

Miscellaneous Revenue Collections

6520

Refund of Tax and Interest

6530

Tax Accounts Compromised

6540

Small Debits and Credits Cleared

6550

Withholding Tax Payments Credited

6560

Other Credits Allowed

6565

Refund Cancellation Credits Allowed

6570

Substantiated Credits Allowed

6575

Overpayment Interest Allowed

6600

Accounts Cleared, Statute

6700

Foreign Check Collection Cost

6800

Excess Collection

6801

Expired External Leads

6810

Unapplied Statute Expired Credit

6900

Adjustments or Corrections of Revenue Receipts

6905

Identity Theft Erroneous Refund Write-Offs

6910

Adj or Correction of MISC Revenue

6920

Disbursement Write-Off

6950

Department of Justice (DOJ) Civil Debt Collection Holdback

9998

Reversals Revenue Clearance

Reclass

2110

Withholding Revenue Receipts (20-0101)

2120

Individual Income Revenue Receipts (20-0110)

2130

Corporation Revenue Receipts (20-0111)

2140

Excise Revenue Receipts (20-0152)

2150

Estate and Gift Revenue Receipts (20-0153)

2170

CTA Revenue Receipts (20-0130)

2180

FUTA Revenue Receipts (20-0121)

2305

Unclaimed Funds (20-1060)

2310

Treaty Country Receipts (20-3220)

2315

Arbitrage (20-3220)

2320

Miscellaneous Receipts (20-3220)

2325

Miscellaneous Forfeiture Receipts (20-1099)

2330

EP/EO User Fee (20-2411)

2335

EO User Fee Increase (20X5432.5)

2340

Photocopy Fee (20X5432.7)

2342

Photocopy Fee PrYr (20X5432)

2345

Presidential Election Campaign (20X5081.1)

2350

Public Debt (20X5080.1)

2355

Federal Court Ordered Restitution (20-3220)

2360

Conscience Fund (20-1210)

2365

LIFO (20-3220)

2370

Mortgage Subsidy Bond Receipt (20-3220)

2380

Original Installment Agreement (20X5432.1)

2385

Reinstated Installment Agreement (20X5432.3)

2395

Enrolled Agent (20X5432.4)

7001

EFTPS Unclassified (20F3820.029)

This table describes the steps required to complete journal numbers 400 and 401.

Step

Prompt

Description / Action

Select or Enter

RACS Main Menu

Select Accounting Application.

Apply

Accounting Application Control Main Menu

Record

Select Misc. Application or Cover Over Liability.

Tab or Apply

Account Period

Accept the highlighted current month or select the future month. From the Action Bar select...

Apply

Maintain Source Journal

RS Number

Enter the RS number from the Source Document.

Enter or Add Button

Maintain Journal Entry

Select the needed IRS Account.

Tab Key

Amount

Enter the amount associated with the selected IRS account.

OK Button

Repeat for each account that has an amount.

When finished with required Debit inputs, select...

Cancel Button

Maintain Source Journal

Review input data. If correct, select...

OK Button

If information is not correct...

Edit or Delete Button

Maintain Transaction Journal

Highlight/select Credit Amount from the Possible Source Journals. From the Action Bar, select...

Action then Add

Maintain Source Journal

No input is necessary for this screen.

Add Button

Maintain Journal Entry

Select the needed IRS Account.

Tab Key

Amount

Enter the amount associated with the selected IRS account.

OK Button

Repeat for each account that has an amount.

When finished with required Credit inputs, select...

Cancel Button

Maintain Source Journal

Review input data. If correct, select...

OK Button

If information is not correct...

Edit or Delete Button

If Reclassification is required:

Maintain Transaction Journal

Highlight/select Reclass from Possible Source Journals. From the Action Bar, select...

Action, then Add

Maintain Source Journal

No input is necessary for this screen.

Add Button

Maintain Journal Entry

Select the needed IRS Account.

Tab Key

Amount

Enter the amount associated with the selected IRS account.

OK Button

Repeat for each additional tax class.

When all accounts and amounts have been entered, select...

Cancel Button

Maintain Transaction Journal

Message

Select Message to enter up to 256 characters of audit trail information.

OK Button

Post

Review input data. If correct, select...

Post Button