Internal Revenue Manual
IRM 2.3.10 — Command Codes MFREQ and RECON
Part 2. Information Technology
Chapter 3. IDRS Terminal Responses Section 10. Command Codes MFREQ and RECON 2.3.10 Command Codes MFREQ and RECON Manual Transmittal December 04, 2023 Purpose (1) This transmits revised IRM 2.3.10, IDRS Terminal Responses, Command Codes MFREQ and RECON. Material Changes (1) IRM 2.3.10.1 has been updated to include new Internal Controls. (2) Some parts of IRM 2.3.10.1 have been moved to new section IRM 2.3.10.2, MFREQ Definers. Subsequent section renumbered. Effect on Other Documents IRM 2.3.10, dated December 4, 2020, is superseded. Audience LB&I, SB/SE, TE/GE, W&I. Effective Date (12-04-2023) Kaschit Pandya Acting, Chief Information Officer
Program Scope and Objectives
2.3.10.1 (12-04-2023) Program Scope and Objectives The MFREQ/RECON command codes will download an entity module or tax module from CFOL to TIF. Purpose: This IRM section provides instructions for inputting MFREQ and RECON command codes for MFREQC, MFREQD and RECON requests. Audience: These procedures apply to IRS employees designated to download CFOL taxpayer modules to IDRS for the following Business Operating Divisions: LB&I, SB/SE, TE/GE, W&I. Policy Owner: IT. Program Owner: IT Chief Information Officer Primary Stakeholders: LB&I, SB/SE, TE/GE, W&I Program Goals: Allows the user to download a module from CFOL to TIF and automatically generates a TC 902 to force the module's full extraction over the weekend.
Background
2.3.10.1.1 (12-04-2023) Background This IRM provides the fundamental knowledge and procedural guidance for employees who are designated to download CFOL taxpayer modules to IDRS. By following the processes and procedures provided by this IRM, employees will be able to download CFOL taxpayer account data in Real-time to IDRS in a manner that follows IRS policy and procedures while promoting the best interests of the Government.
Authority
2.3.10.1.2 (12-04-2023) Authority MFREQ/RECON was developed to bring an account to the area of responsibility to be worked. An account that is not currently on the TIF can be brought down from Corporate Files On-Line (CFOL). Or an account can be updated to reflect the most current activity. Accounts can be from the Individual Master File (IMF), Business Master File (BMF), or Employee Plans Master File (EPMF).
Responsibilities
2.3.10.1.3 (12-04-2023) Responsibilities MFREQ Project Lead is responsible for Review and implementation of Work Requests that affect MFREQ/RECON command codes Updating the contents of this IRM
Program Management and Review
2.3.10.1.4 (12-04-2023) Program Management and Review Program Reports: Data source: CFOL DB2. Destination: MCC TIF and TCC TIF. Primary purpose for this data: allows business units to work cases on IDRS. Data description: Entity Record: Each individual taxpayer or business is assigned a unique identity that contains information about them such as SSN/EIN, name, and address. Module Record: These records are tax forms submitted by the taxpayer or business for a specific tax period and correspond to the entity record. Information that creates a unique key on this record would be the SSN/EIN, MFT (tax form), plan number, tax period, and control name. One or more module records can be assigned to an entity record. Transaction Record: Track the payment and refund activity for a specific module record. Transaction records must contain at least one transaction code. One or more transaction records can be assigned to a module record. Program Effectiveness: User receives a "REQUEST COMPLETE" response on the screen when a valid transaction is entered. The TC 902 generated by MFREQ/RECON goes through End-of-Day (EOD) processing and quality review.
Program Controls
2.3.10.1.5 (12-04-2023) Program Controls Access to this program is governed by SACS.
Terms and Acronyms
2.3.10.1.6 (12-04-2023) Terms and Acronyms Terms Dummy A placeholder entity created on TIF but not yet established on the Master Files Real-time The TIP environment where command codes reside for interactive processing Retention register The lower levels at CFOL where older tax periods are archived Retention period The number of days a particular file is retained before scratching the disk or tape Acronyms IDRS Integrated Data Retrieval System TIF Taxpayer Information File IMF Individual Master File BMF Business Master File EPMF Employee Plan Master File NMF Non-Master File CFOL Corporate Files On-Line TIP Transaction Information Processing
Related Resources
2.3.10.1.7 (12-04-2023) Related Resources IRM 2.9.1 Integrated Data Retrieval System Procedures
MFREQ Definers
2.3.10.2 (01-01-2024) MFREQ Definers Use command code MFREQ with DEFINERS "C" or "D" or RECON to request an entity module or a tax module and its related entity data when case control is not required. These command codes are not valid for non-Master File (NMF) accounts. See IRM 2.3.10.6 for input instructions. MFREQ with DEFINER "D" will create a dummy module and bring the module data from Master File to IDRS approximately two weeks from the time of the request. MFREQ with DEFINER "C" will download the module data from CFOL to IDRS while the user is waiting online. The real module must not be on the IDRS database (TIF). The module will be extracted to the TIF again via the Weekly TIF Update routines approximately two weeks after the request. The RECON command code will download the module data from CFOL to IDRS while the user is waiting online only when the module on the CFOL has an update in a cycle later than the last extract cycle of the module on IDRS. A real module must already exist on IDRS. The module will be extracted from Master file to the TIF again via the Weekly TIF Update batch routines approximately two weeks after the request is input. Files that can be accessed include IMF, BMF, and EPMF.
Transaction Code 902
2.3.10.3 (01-01-2012) Transaction Code 902 Generation of a TC 902 to the Master File for MFREQ with DEFINER "D" causes the requested module data, if present on the Master File, to be extracted and loaded into IDRS approximately two weeks after the MFREQ or other TC 902 generating command is input. If a TIF module is not present, a MFREQ (D) or ACTON input will establish a "dummy " module so that all TC 904 transactions will be retained. A TC 902 for MFREQ with DEFINER "C" or RECON request will be generated to the Master File for every module placed on IDRS. A real module must not be present on IDRS when using MFREQ with DEFINER "C" . A module will only be placed on IDRS when it is present on CFOL. A real module must be present on IDRS when using the RECON request. A module is only placed on IDRS when the update cycle date of the CFOL module is more current than the module on IDRS. At the Master File, a segment on the account will be marked to indicate which modules are on IDRS. Master File postings to the modules will generate update records from the Master File to IDRS. Use Command Code ACTON to request Master File Data when an entity and/or tax module needs to be established on the TIF and also needs to be controlled. See IRM 2.3.12 for ACTON input instructions. ACTON generates a TC 902 only when establishing a dummy entity or tax module on the TIF or when updating the name control on a dummy entity. If the requested entity and/or tax module is already present on the TIF and a TC 902 must be generated, use MFREQ or RECON, which generates a TC 902 for every accepted input. This characteristic provides a means of obtaining IMF, BMF, or EPMF update records in the event a previous update to IDRS contains incorrect or missing information. Other Command Codes generate TC 902's under certain circumstances. Some of these Command Codes are ENREQ, EOREQ, FRM34, and FRM77.
Transaction Code 904
2.3.10.4 (01-01-2000) Transaction Code 904 If the Master File does not contain the module requested by the TC 902, but the input TIN is present, IDRS will receive a TC 904 with a Doc Code 99. If a requested tax module is on a retention register, the Removal DO Code will display on IDRS as part of the 904 transaction. If the requested TIN is not present on the Master File, IDRS will receive a TC 904 with a document code equal to 79 posted to the entity section. A TC 904 transaction will also appear on the tax module on IDRS.
Retention of Modules
2.3.10.5 (01-01-2002) Retention of Modules Modules that have been requested with a TC 902 will remain on IDRS for three weeks unless other action establishes a different retention period. See IRM 2.9 Section 1.14 for a discussion of retention criteria.
MFREQ/RECON Terminal Input
2.3.10.6 (01-01-2013) MFREQ/RECON Terminal Input All fill-ins for data fields are required on input with the exception of the plan number, which is required for all EPMF tax module requests, and for BMF tax module requests when the MFT is 46, 68, 74, 75, 76, 84, 85 or 86. See Exhibit 2.3.10-1 for the description and validity of input fields. When requesting an entity module only, use MFT 00 and tax period 000000. If the name control is not known, substitute "AAAA" for IMF valid accounts, "WXYZ" for IMF invalid accounts, or substitute any four alpha characters for BMF or EPMF accounts. See Exhibit 2.3.10-2 for sample inputs.
MFREQ/RECON Terminal Response
2.3.10.7 (12-04-2020) MFREQ/RECON Terminal Response Terminal Response — Valid Request: If the MFREQ or RECON request is accepted, the input screen is re-displayed and "REQUEST COMPLETED " is displayed on line 24. Terminal Response — Invalid Request: Error messages are displayed in inverse video beginning in position 1 of line 24. Correct the error and re-enter the screen. For additional information, see IRM 2.3, Section 2.5 (Error Messages). Other messages not listed here may appear. They should be self-explanatory. If questions arise print the screen and contact the User Support area for more information. ACCESS TO CFOL DENIED WHILE IN TRAINING/RESEARCH MODE The production training indicator located from the Security Information record depicts that user is operating in the training or research mode. Access to the CFOL is denied. ACCOUNT TEMPORARILY UNAVAILABLE — RETRY The system DB-ERR-RB-CODE = 02, 05, 13 OR 52. Contact CSA. CFOL FILE NOT AVAILABLE The CFOL is not available, try again later. If still not available, contact CSA. COMMAND CODE INVALID — COMMAND CODE MUST BE "MFREQ" OR "RECON" Either MFREQ or RECON can be requested by this system. COMMAND CODES MFREQ(C) & RECON INVALID DURING CYCLES 1-3 The command codes MFREQ(C) and RECON will result in live IDRS downloads, and therefore, are not allowed during the dead cycles. CYCLE DATE INVALID — CANNOT USE RECON OR MFREQ(C) DURING CYCLES 1–3 Cannot use MFREQ with DEFINER " C" or RECON during dead cycles (cycles 1 through 3) while the CFOL is being converted to the new format. DATA BASE ERROR IN REAL-TIME IDRS UPDATE PROCESS — NOTIFY CSA A database error has occurred while attempting to update an IDRS account with CFOL data. DATA IN NON INPUT FIELD Data is present in a non-input field. For example, the name control was not preceded by or was not followed by a blank. DB2 UNAVAILABLE — TRY AGAIN IN 5 MINUTES — IF STILL UNAVAILABLE, CONTACT CSA The CFOL Data Base is down. Try again in a few minutes. If still unavailable call CSA who will contact the appropriate staff at ECC-MTB. DEFINER IS NOT ALLOWED WITH RECON REQUEST No DEFINER is allowed for RECON requests. A DEFINER can only be used with MFREQ requests. Use MFREQ with DEFINER "D" to bring an account from Master File to IDRS in approximately two weeks from the time of request or use DEFINER "C" to bring an account from CFOL to IDRS while the user is waiting online. DEPART ERROR ABORT — NOTIFY CSA An error was encountered trying to update the database (IDRS). Make a screen print, including TIN, and notify a CSA. ENTITY MUST BE ON IDRS FOR RECON REQUEST When requesting entity data only, the real account must be on IDRS for a RECON request. ENTITY MUST NOT BE ON IDRS FOR MFREQ(C) REQUEST The real account must not reside on IDRS when using command code MFREQ(C). FILE SOURCE INVALID WITH COMMAND CODE Accounts with the requested file source cannot be processed by MFREQ. FORMAT xMFOLI SCREEN The requested tax module did not exist on CFOL, but existing tax modules can be viewed through the command code xMFOL(I), where x = I, B or E. FORMAT xMFOLM SCREEN The account was on the Master File but not on CFOL. A xMFOL(M) command code, where x = I, B OR E, will bring the account from the Master File to CFOL followed by a MFREQ(C) the following day to bring the account from CFOL to IDRS. INVALID DEFINER FOR ICPRQ — DEFINER MUST BE I, R, OR D Use ICPRQ with DEFINER "I" or "R" or "D" . The DEFINER "I" will systemically request a MFREQ(C). The DEFINER "R" will systemically request a RECON. The DEFINER "D" will systemically request a MFREQ(D). INVALID DEFINER FOR MFREQ — DEFINER MUST BE "D" OR "C" Use MFREQ with DEFINER "D" or "C" . The DEFINER "D" will create a dummy TIN in Real-Time while the user is waiting online and issue a TC 902 which will bring the full account from Master File to IDRS in approximately two weeks from the time of the request. The DEFINER "C" will download the critical taxpayer data for the input tax period from CFOL to IDRS in Real-Time while the user is waiting online and issue a TC 902 which will bring the full account from Master File to IDRS in approximately two weeks from the time of the request. INVALID OUTPUT CODE RETURNED FROM DOWNLOAD — Notify CSA The output code on the account returned from DOWNLOAD was not valid. It must be "E1" , "N1" , or "N3" . This is an internal check within the program. Please contact CSA. MFREQ(C) AND RECON ARE NOT AVAILABLE AT THIS TIME (SYS-SC-CD NOT=00,07,08,17,18,09,19,28,29,89,49) AND (EMPLOYEE-TYPE-FLAG OF SIR NOT = 1--PROGRAMMER-PERSON AND NOT = 2--SAT-PERSON). Contact CSA. MFT INCONSISTENT WITH TIN The MFT is inconsistent with the TIN. MFT INVALID The MFT is invalid — check input. MODULE TOO LARGE FOR REALTIME DOWNLOAD -- USE MFREQ(D) The requested tax module exceeds 261,943 bytes in the MESSAGE-LENGTH OF CDMR-INIT-INFO. MFREQ has set FX-STATUS to 9. Please use MFREQ(D) to create a dummy TIN in Real-Time. An automatic TC 902 will be issued by the MFREQ(D) that will trigger the full account to download from Master File to IDRS in approximately two weeks. NAME CONTROL INVALID The name control is invalid — check input. NAME CONTROL MISMATCH WITH TIF The input name control does not match the TIF name control. NAME CONTROL REQUIRED The name control is a required input field; if unknown, follow instructions in 2.3.10.5(3) above. NETWORK COMMUNICATION ERROR # 02 NO LINK TO MCC TRY AGAIN OR NOTIFY CSA (FX-STATUS=2 SET BY FXFERX) Notify CSA. NETWORK COMMUNICATION ERROR # 03 NO RESPONSE FROM MCC TRY AGAIN OR NOTIFY CSA (FX-STATUS=3 SET BY FXFERX) Notify CSA. NETWORK COMMUNICATION ERROR # 09 MCB/DATA BLOCK ERROR TRY AGAIN OR NOTIFY CSA (FX-STATUS=9 SET BY FXFERX) Notify CSA. NETWORK COMMUNICATION ERROR # nn Various error values and messages may appear here. Try again. If condition persists, make a print of the screen and notify CSA. (nn = 00-99 excluding 02, 03, 09) NO xTIFnn — AREA NOT AVAILABLE File temporarily unavailable. Enter again later. (x = I, B or Z) (nn = 00–99) PLAN NUMBER INVALID The EPMF plan number must be in the range 001–999. BMF plan numbers must be in the range of 000–999 when MFT equals 46 or 76, in the range of 001—999 when MFT equals 74 or 75, in the range of 100—999 when MFT equals 84, in the range of 100—499 when MFT equals 85 or 86, or in the range of 001—999 when MFT equals 68 (or zeroes if the tax period is less than 200201). PLAN NUMBER NOT ALLOWED FOR THIS TAX MODULE The tax module request does not support the input of a plan number — check input. PLAN NUMBER NOT ALLOWED WITH ENTITY ONLY REQUEST The entity only request does not support the input of a plan number — check input. PLAN NUMBER ONLY ALLOWED WITH BMF TAX MODULES WHEN MFT EQUALS 46, 68, 74, 75, 76, 84, 85, 86, AND ALL EPMF TAX MODULES The input of a plan number is inconsistent with other than EPMF accounts, and BMF accounts when MFT is 46, 68, 74, 75, 76, 84, 85 or 86. PLAN NUMBER REQUIRED The plan number must be input when requesting an EPMF tax module, or a BMF tax module when MFT equals 46, 68, 74, 75, 76, 84, 85 or 86. PLEASE WAIT—REQUEST is BEING PROCESSED The MFREQ/RECON program has temporarily been deactivated. Processing will continue when reactivated. REMOTE ACCESS NOT ALLOWED WITH CC MFREQ OR RECON The remote request is not allowed. PID has been rerouted. The request must be local. REPORT NUM MUST BE ZEROES OR MUST BE 100-499 FOR MFT 85 OR 86 The report number was invalid. It must be zeroes or 100-499 for MFT 85 or 86. REPORT NUM MUST BE ZEROES OR MUST BE 100-999 FOR MFT 84 The report number was invalid. It must be zeroes or 100-999 for MFT 84. SEVERE ERROR HAS OCCURRED — CONTACT CSA Self explanatory. SYSTEM I/O ERROR--NOTIFY CSA Unusual error condition occurred. Make a screen print if possible, and contact the CSA. TAX MODULE MUST BE ON LOCAL IDRS FOR RECON REQUEST When requesting a specific tax module with a RECON request, the real tax module must reside on IDRS. TAX MODULE MUST NOT BE ON LOCAL IDRS FOR MFREQ(C) REQUEST When requesting a specific tax module using the MFREQ command code with DEFINER "C" , the real tax module must not reside on IDRS. TAX PERIOD INCONSISTENT WITH MFT The tax period is inconsistent with the MFT. TAX PERIOD INVALIDThe input tax period is invalid. Note: The TAX PERIOD must be less than or equal to the current year and month plus one year. THE CFOL FILE IS NOT AVAILABLE, TRY AGAIN IN 5 MINUTES. SEE IRM CFOL is not accessing the TBMFSHDW DB2 table so it is possible the DB2 loads need to be run against the TBMFPRD database and a bind may be needed on both GETENTDB and XETBMFDB. Notify CSA to contact the CFOL Production DBA. THIS TAX MODULE DOES NOT EXIST. IMFOLI WILL BRING THE MODULES THAT DO EXIST The requested tax module does not exist on CFOL — check input, then research IMFOLI, then notify CSA if problem still exists. THIS TIN DOES NOT EXIST The account does not exist at Master File. The user may wish to research the TIN or create a new account if necessary. TIN INVALID The input TIN is invalid or inconsistent with the input file source. YOU ARE NOT PROFILED TO ACCESS BMF User does not have access to IDRS Business Master File. YOU ARE NOT PROFILED TO ACCESS IMF User does not have access to IDRS Individual Master File. YOU HAVE THE MOST CURRENT DATA Based on the latest Master File extract date, the most current update information for the requested account already exists on IDRS. Terminal Response — System Error. System error messages are displayed in inverse video beginning in position 1 of line 24. System errors reflect a problem relating to the availability of a file or an error with a common subroutine. In many cases a CSA should be notified, and a print made of screen input and response if possible, to aid in pinpointing and correcting programming or data base problems. See the Error Messages section of IRM 2.3 Section 2.5, for definitions of these messages and corrective actions.
MFREQ Input Format
Exhibit 2.3.10-1 MFREQ Input Format Input Format Command Code MFREQ/RECON Screen Display of Input Format Command Code MFREQ/RECON Please click here for the text description of the image. Record Element Description Element Line Position Description and Validity 1 1 1–5 Command Code — "MFREQ" or "RECON" 2 1 6 DEFINER — Must be "D" or "C" for MFREQ command code or blank for RECON command code. The DEFINER "D" will extract the module from Master File approximately two weeks from the date of request. The DEFINER "C" will be used to extract the module from CFOL (if present) while the user is waiting online. 3 1 7–18 TIN and Display File Source Field 3.1 1 7–16 EIN (nn-nnnnnnn) — See Standard Validity Criteria, IRM 2.3.8. 3.2 1 17 Display File Source (EIN format) — Must be "P" or blank and be consistent with the TIN. 3.1 1 7–17 SSN (nnn-nn-nnnn) — See Standard Validity Criteria, IRM 2.3.8. 3.2 1 18 Display File Source (SSN format) — Must be "*" , "V" , "W" , or blank and be consistent with the TIN. 4 2 1–2 MFT Code — See Standard Validity Criteria, IRM 2.3.8. Use 00 to request an entity module. 5 2 4–9 Tax Period — Must be in YYYYMM format and be consistent with the MFT. Use 000000 to request an entity module. 6 2 11–14 Name Control — See Standard Validity Criteria, IRM 2.3.8. Also, this field must be preceded by and followed by a blank. If the name control is unknown: (a) Enter "AAAA " for IMF valid. (b) Enter "WXYZ " for IMF invalid. (c) Enter any four alpha characters for BMF. (d) Enter any four alpha characters for EPMF. 7 2 16–18 Plan Number — Must be input for EPMF modules and must be in the valid range 001–999. Must also be input for BMF modules where MFT = 46 or 76, and must be in the valid range 000–999, or where MFT = 74 or 75 with a valid range of 001–999, or where MFT = 84 with a valid range of 100–999 or zeroes, or where MFT = 85 or 86 with a valid range of 100–499 or zeroes, or where MFT = 68 with a valid range of 001—999, or zeroes if the MFT 68 tax period is less than 200201). Use 000 to Request Entity module. Note 24 1–70 Line 24 is reserved for error messages or "request complete" message.
MFREQ/RECON Sample Inputs
Exhibit 2.3.10-2 MFREQ/RECON Sample Inputs BMF EIN example: Screen Display of BMF valid EIN example Please click here for the text description of the image. BMF valid SSN example: Screen Display of BMF valid SSN example Please click here for the text description of the image. BMF valid SSN example (name control unknown): Screen Display for BMF valid SSN example (name control unknown): Please click here for the text description of the image. BMF and EPMF example with plan number: Screen Display for BMF and EPMF example with plan number: Please click here for the text description of the image. IMF valid SSN example (name control unknown): Screen Display for IMF valid SSN example (name control unknown): Please click here for the text description of the image. IMF invalid SSN example: Screen Display for IMF invalid SSN example: Please click here for the text description of the image.
Source: official text