GENERAL BUSINESS PURPOSE
What is the general business purpose of this system? Provide a clear, concise description of the
system, application or database, the reason for the system, and the benefits to the IRS to use the
information, and how the information will be used.
The Bank Discrepancy program is used by Accounting Operations to control and track bank
discrepancy inventories. The Bank Discrepancy Application controls and monitors
Unresolved Debit Vouchers (Standard Form (SF) 5515) received from depositaries which
indicate discrepancies between the original Deposit Ticket (SF 215A) and the supporting
checks such as: Encoding Errors, Slipped Blocks, piggyback checks, lost checks, and
improper SF 5515 charge backs. The federal tax deposits that business owners make to banks
to pay their quarterly taxes are not part of the bank discrepancy inventories. The Internal
Revenue Service (IRS) deposits all monies paid to IRS by the taxpayer. Discrepancies occur
when input errors in depositing the checks are encoded incorrectly. For example: the
taxpayer writes a check for $1,000.00, IRS encodes the check for $10,000.00 in error. The
depositary will return the $9,000.00 debit voucher back to IRS. The Bank Discrepancy
Application controls the returned Debit Voucher until the taxpayer is debited for the
$9,000.00 via the Dishonored Check File database. The application controls these cases by
systemically assigned sequence numbers for each debit voucher or deposit ticket number
entered. History is retained for each case. Baseline or customized reports can be generated
for management use. Managers, administrators, and account technicians for Bank
Discrepancy will have access to the data. This access is determined by the manager based on
a user's position and need-to-know. All data is manually input into the system. IRS
employees manually research/pull personally identifiable information (PII) data from
Integrated Data Retrieval System (IDRS). This is a manual interaction and not systemic one.
PII DETAILS
Does the system use, collect, receive, display, store, maintain, or disseminate IR Code 6103
taxpayer information: or any other type of Sensitive but Unclassified (SBU) information or PII
such as information about IRS employees or outside stakeholders?
Yes
Does the system use, collect, receive, display, store, maintain, or disseminate Social Security
Numbers (SSN's) or tax identification numbers (i.e., last 4 digits, etc.)?
Yes
What types of tax identification numbers (TIN) apply to this system?
Social Security Number (SSN)