Number›Note:›Intra-Governmental Payment and Collections IPAC Disbursement (IPACD)
Intra-Governmental Payment and Collections Disbursement (IPACD) Oil Spill
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
These are the valid accounts for IPACD Oil Spill (journal #560) (Austin CFO RACS Unit only).
Account Number
DR/CR
Account Name
6320
Debit
Offshore Oil Account
6520
Debit
Refund of Tax and Interest-NMF
2600
Credit
Oil Spill Receipts (20X8185)
5200
Credit
Disbursements, Interest (20X0904)
This table describes the steps required to complete journal #560.
Step
Prompt
Description / Action
Select or Enter
RACS Main Menu
Highlight/select Disbursement.
Apply
Disbursement Control Main Menu
Record
Select IPACD Disburse and Form 3813, Refund Cancellation Schedule.
Tab or Apply
Account Period
Accept the highlighted current month or select the future month. From the Action Bar select...
Apply
RRACS 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 from the Possible Source Journals 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 Journals. 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
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