DBA Collection Sub Menu

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

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

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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