CHAPTER ONE

1.0           INTRODUCTION

The Computerized Internal Revenue Generation System (CIRGS) is an operational system that supplies the reports and data that are used for the audit of the Custodial Revenue Statements of the IRS by the General Accounting Office (GAO).  A major objective of the custodial Revenue reporting system is to be continuously and accurately responsive to regular and ad hoc requests for custodial revenue reports.

CIRGS is currently in the Control phase of the IRS CPIC process where it is continuously monitored for cost, schedule, and project performance. The IRS ensures that operational systems are executed in a disciplined, well-managed, and consistent manner through timely oversight, quality control, and executive review.  The Administrative revenue operations, information systems, and statements are similar to those found in any large corporation. However, the Custodial revenue operations, information systems, and associated statements track tax revenues processed through the lRS pipeline. The pipeline is the IRS’ tax return processing channel that begins at initial receipt of tax returns and remittances and tracks the information/funds through postings on the Master Files, many large databases. 

Revenue and Refunds

This system is used to identify all of the detailed transactions that posted to the Individual Master Files (IMF), Business Master Files (BMF), Individual Retirement Accounts File (IRAF), and Non-Master Files (NMF) during the fiscal year. These detail transactions are broken down into Revenue transactions, Refund transactions, Other Transactions that are part of the fiscal year, and Other Transactions that are not part of the fiscal year. Once these breakouts are done, revenue and refund reversal transactions are matched to the transactions they reverse. Paper and electronic reports are generated and distributed to the Office of the CFO and to GAO. The detailed files provide support for the amounts from the Interim Revenue Accounting Controls System (IRACS). The files are also made available to GAO for sampling and to validate the revenue statements.

Unpaid Assessments

The objective of Unpaid Assessments is to continue to provide the users, Chief Revenue Officer  (CFO), Research, Compliance, and GAO, with required program changes for reporting, researching and auditing of the revenue statements for debit balance and frozen credit modules.  The near term objectives are to support:

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