Federal Payment Levy Program (FPLP)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The FPLP is processed in Memphis CFO RACS Unit (MSPC) only.
IPAC is received daily from Bureau of the Fiscal Service (Fiscal Service or BFS) - IPACR FMS/FPLP Levy (Journal #580) and IPACD FMS/FPLP Levy (journal #585).
MSC downloads the IPAC information onto a diskette for electronic transmittal to the ECC.
ECC then matches the IPAC information with the file received from Fiscal Service and Electronic Federal Tax Payment System (EFTPS) will process into RRACS with journal 114.
This table describes the steps required to complete journals 580 and 585.
Step
Prompt
Description / Action
Select or Enter
RACS 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 select...
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, select...
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
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