Occasionally, a SSA levy payment may need to be returned when the taxpayer no longer has a IRS liability and the SSA payment has already been sent to IRS. (Do not issue a manual refund on these payments).They need to be transferred to SSA by Intra-Governmental Payment and Collection System (IPAC), located in the Redesign Revenue and Accounting Control System (RRACS). This will give the taxpayer credit from when the payment was originally made. When this occurs:
Ck-ak-9903 Manual
On rare occasions, the Bureau of Alcohol, Tobacco, and Firearms (ATF) may contact EFPPS technicians regarding ATF payments that have already been sent to the IRS in error. A manual refund should not be done on these payments. They need to be transferred to ATF by Intra-Governmental Payment and Collection System (IPAC), located in the Redesign Revenue and Accounting Control System (RRACS). That way, the taxpayer will get credit from when the payment was originally made. When this occurs:
On rare occasions, it may be necessary to input the enrollment code manually. The enrollment code may have dropped off the Master File due to an account merge, while the taxpayer is still enrolled in EFTPS.
Federal Payment Levy Program payments are initially journalized manually into Account 4765 from the IPAC record, without supporting data on the EFPPS Payment Control File. Until the data file is received by EFPPS and the automated journal processed, Account 4765 must be manually reconciled. See IRM 3.17.277.7, Revenue Accounting Procedures.
An EFPPS Activity Report will be generated by RRACS and provided to EFPPS technicians on a daily basis. This report will include all automated and any manual journals that appear in each of the EFPPS accounts, i.e., 4125 (BMF), 4225 (IMF), 4425 (NMF) and 4765 (MISC). See Exhibit 3.17.277-31 .
Suspended items are included on the New Suspense List and on the EFPPS Age Report until either a generated update or offset record is received from the financial agent or the record is manually deleted or corrected by Accounting.
In some cases it may be necessary to suspend the batch so that the TEP can be completed while the error code is being researched. If a specific transaction is identified as the cause of the error code, the EFT number can be manually deleted. Then the batch can be unsuspended to complete processing.
Remember that any record that is manually deleted must be manually journalized into RRACS. If the transaction represents "real money" , the deleted record must be manually controlled on some other system, such as the Non-Master File or unidentified remittance file.
The automated journal is number 110. If a manual journal is required, prepare a 210 journal from a printed copy of the EFTPS Deposit Ticket to support each journal. The printed deposit ticket lists all of the batch numbers that have been included on the deposit. See Exhibit 3.17.277-9.
For Federal Payment Levy and Social Security Administration Levy Program debit vouchers, a manual journal from the IPAC record debits account 4765 and credits 2910. Then the EFPPS 114 journal debits 2910 and credits 4765, and debits the appropriate EFPPS suspense accounts and credits the 2100 tax classes. The journal record from EFPPS is identified by Record Code "6" .
Tax class "9" must equal Master File "7" (Miscellaneous Account 4765). If an imbalance occurs, RRACS should notify EFPPS in Ogden, who will alert EFPPS Programmer/HQ analyst as needed. EFPPS in Ogden will provide RRACS with manual journal information.
Prepare a manual reclassification journal 250 or 400 for items not included in the reclassification summary. Be sure to document the changes with a manual reclassification list with the EFT numbers used in the reclassification and retain the list or worksheet as permanent documentation for the reclassification journal.
At the bottom right corner of CMS 24, page 1, write DR, the appropriate account #, and the amount for the account(s) that have a bracket around the money amount in the manual adjustment field of the Daily Trial Balance. Write CR, the appropriate account #, and the amount for the accounts that do not have a bracket around the money amount in the manual adjustment field of the Daily Trial Balance. These figures must net to zero. Run an add tape or excel spreadsheet if needed.
There will be an Out of Balance on one of the accounts if a Manual Delete was input on the previous day. Input a manual adjustment for the amount of the deleted payment. Put the RRACS journal number in the remarks field. This information should be provided to you from the technician or the EFPPS lead. RRACS provides this information on the Form 3244.
Records that are being deleted from EFPPS must be carefully controlled to ensure that the proper journals are input to the RRACS. Each manual deletion requires a journal to one of the general ledger EFPPS suspense accounts.
SUBMISSION PROCESSING CAMPUS - One of fthree (Austin, Kansas City, Ogden) IRS installations that process tax returns and related documents through the use of automated and manual data processing systems.
UNRESOLVED ELEMENT - An element of the EFT transaction identified as being incorrect or erroneous and must be manually corrected before the transaction can be posted to the taxpayer's account. 2ff7e9595c
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