Tax System edits prevent refunding money on
accounts which display both a credit and a debit,
however, the Commission is sometimes required
to refund money on one of these accounts. To
make these refunds possible system edits are
circumvented by assigning a duplicate account
number. These duplicate accounts are referred
to as Dummy Accounts.
After the Dummy Account is assigned, ADP & Audit
transfers the credit to the dummy account number
and the refund is processed from the Dummy Account.
Dummy account numbers are never converted to
Liable. Dummy account numbers change only from
Pending status to Established in Error.
When a Dummy Account is assigned it should be
styled the same as the proper account. This includes
the name, address, federal identification number
and phone number. Styling the Dummy Account identical
to the proper account will ensure that both account
numbers are identified in an alpha search. When assigning an account number see Chapter 10 - "Assigning Pending Account Numbers" for more information. Notify ADP & Audit, by e-mail, when a pending account is assigned.
Dummy Accounts are set up at the request of
other sections within the Tax Department, but
they require management authorization. Do not
process this type of account without prior
approval from the Status Section Manager or Assistant
Status Section Manager. After obtaining approval,
update the FTC screen to document the request
for the account and its approval. After all refunds are processed, establish the account in error
and delete the FEIN.
After the dummy account number is assigned it must be closed as Established in Error. When closing the account, the federal identification number should be deleted and Line 3 changed to read "DUMMY ACCOUNT". By styling Line 3 as "DUMMY ACCOUNT", all Dummy Accounts are identified in an alpha search using "DUMMY ACCOUNT".
Access the STA screen:
- Key ACCT
- Press <Enter>
-
Key Line 3 => DUMMY ACCOUNT
- Delete the FEID.
- Key the correct account number in the ESTB IN ERROR field.
Key REG CODE => 8
DOM CODE => 8
AGR CODE
=> 8
- Press <PF5> to add the record.
