IRM 3.17.30 — SC Data Controls

# Part 3. Submission Processing

Chapter 17. Accounting and Data Control Section 30. SC Data Controls 3.17.30 SC Data Controls Manual Transmittal December 04, 2025 Purpose (1) This transmits revised IRM 3.17.30, Accounting and Data Control, SC Data Controls. Material Changes (1) IRM 3.17.30.1.2 added Authority Section. (2) IRM 3.17.30.1.3 added Program Controls. (3) IRM 3.17.30.14.1.1(1) updated Reports Cycle Cutoff Dates table with 2026 cycles. (4) IRM 3.17.30.17.1 updated the Monthly SCCF Aged Transcript table with 2026 dates. (5) Editorial and grammar updates made throughout the document. Effect on Other Documents IRM 3.17.30, Accounting and Data Control, SC Data Controls, dated December 05, 2024 (effective January 1, 2025) is superseded. Audience Taxpayer Services (TS), Submission Processing Campus employees in the Data Control function, also known as the Balancing function. Effective Date (01-01-2026) Scott Wallace Director, Submission Processing Taxpayer Services

# Program Scope and Objectives

3.17.30.1 (04-06-2017) Program Scope and Objectives Purpose: This IRM includes instructions for supporting and balancing the Service Center Control File (SCCF), balancing and releasing transaction tapes to the Enterprise Computing Center (ECC), and balancing the Submission Processing Campus (SPC) suspense accounts. These instructions are provided for use by the Data Controls function, also known as the balancing function, in the Submission Processing Campus Accounting Operation. Audience: Submission Processing, Accounting Data Control SCCF balancing technicians. Policy Owner: The Director of Submission Processing Program Owner: Submission Processing, Accounting Control Section Primary Stakeholders: Taxpayer Services (TS), Submission Processing, Accounting Operations

# Background

3.17.30.1.1 (04-06-2017) Background These instructions provide for use by the Data Controls function, also known as the Balancing function, in the Submission Processing Campus Accounting Operation. The balancing of daily, weekly and monthly reports are a mission critical function and must be completed timely. The Service Center Control File (SCCF) is a real time file designated to control all documents and revenues while accountable to the Submission Processing Campus. Each control is verified prior to being processed by the SCCF. Instructions within this IRM will explain and guide technicians on the balancing steps. Instructions on balancing the Form 3996, Revenue Receipts Recap, also included in the proceeding sections.

# Authority

3.17.30.1.2 (12-04-2025) Authority The authorities of this IRM (Internal Revenue Manual) include: Enforce adherence to control procedures and establish and support control records for all accounting data entering and leaving the Submission Processing Campus Audit trail responsibility - Data Control must ensure that all transactions are traceable from origin to final posting. Suspend, reject, or request retransmission of files or documents when discrepancies, imbalances, or errors are identified. Retain or provide supporting documentation for OMB A-123 review, Office of Management and Budget, which refers to an assessment of internal controls over financial reporting which is performed by GAO (Government Accountability Office), Treasury, and CFO (Chief Financial Officers) reviews. Certify the accuracy of accounting control totals before data is released to other functions (like RRACS (Redesigned Revenue Accounting Control System), ECC (Enterprise Computing Center), or CFO. Monitor and report irregularities in daily, weekly, and monthly balancing processes to management. Coordinate corrective actions with ISRP (Integrated Submission Remittance Processing), ECC, or the General Ledger when control totals do not match.

# Roles and Responsibilities

3.17.30.1.3 (11-27-2020) Roles and Responsibilities The Director, Submission Processing, oversees the policies in this IRM and approves and authorizes the issuance of this Internal Management Document. The Operations Manager and Department Manager secure, assign and providing training for the staff needed to perform the task required throughout this instruction. The Frontline Manager assigns cases and controls the workflow. Accurate recording of hours and volume is required. Task of balancing and reporting is rotated periodically to mitigate the risk of fraud. The employee must ensure that the CRL, SCCF, and Tape Edit Processing (TEP) runs is properly balanced before succeeding runs get initiated or tapes get released to the Enterprise Computing Center. NOTE: While working assigned cases, SP employees may come across blocked accounts on IDRS. These accounts can be identified by an IDRS security violation message: "Unauthorized Access to This Account". Forward the transcript to your manager. Managers will notify the local Planning & Analysis Staff who will scan the transcript and send encrypted information to the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ mailbox to request access to the account. Managers will keep the original case in a file awaiting access (can take up to 5 business days). Once notified access is granted, the case can be processed following applicable procedures.

# Program Controls

3.17.30.1.4 (12-04-2025) Program Controls Daily Report and File Balancing Verifying input and output records match control totals (masterfile input/output). Ensuring Form 3996 Tax Revenue Receipts Recap are accurate. Balancing RCA (Receipts Control Account) worksheets, MBCS (Master Block Control Sheet) reports and SCF (Service Center File) controls Error Detection and Resolution Identifying and resolving discrepancies in master file processing Communicating with ECC (Enterprise Computing Center), Unisys and ISRP (integrated Submission Remittance Processing) operations through systems like IRWorks or Control-D Data Transmission Controls Using Document Transmittals to log and verify the transfer of accounting data Supporting audit trails to track files between Campus, ECC, and CFO Accounting Program Integrity Controls Verify that accounting transaction are properly posted to the Revenue Accounting Control System (RRACS) Ensuring all input documents and transactions are accounted for and properly balanced. Reconciliation and Certification Preparing daily, weekly, and monthly reconciliation reports for management review. Certifying that all control records (CRL, RACR, etc) reconcile before end of month period closing Internal and Security Controls Ensuring access to systems like RRACS, IDRS, and EONS is restricted to authorized staff. Supporting separation of duties between input, verification, and certification functions. Participating in A-123 and GAO audits to verify control integrity.

# Terms and Acronyms

3.17.30.1.5 (01-01-2025) Terms and Acronyms Below is reference to the definitions of words/terms used while working with SCCF. Term Definition Abstract Number A three-digit code to identify type of tax within a tax class. See IRM 3.17.30.18.3. Action Delete Status Indicator (ADSI) Generated by Trans Deletion Control Record or manually with from to code 7–7 to prevent block proof records from posting to SCCF. See IRM 3.17.30.9.4. Automated Non-Master File (ANMF) Primary NMF function providing automation of NMF accounts; generates abstract number for SCCF good block proof record. Batch/Block Tracking System (BBTS) Batch creation and tracking system with on-line adjustment and road mapping capabilities. See IRM 3.17.30.3.2. Block Proof Records Generated control records which change the SCCF balances by moving documents in good, error, or reject status. The Tape Control Record List has the list of block proof records. See IRM 3.17.30.6.7. Block Sequence List A listing in sequence number order of all DLNs being released to tape ECC. See IRM 3.17.30.6.7. Block Status Code Printed on transcript in field S to identify current status of the block on SCCF, e.g., A for active, I for inactive, S for shelved, etc. See IRM 3.17.30.4.2. Block Out of Balance (BOB) Code SCCF related BOB Codes generate when control records fail to find matching DLNs on SCCF, count and/or amount is different, and as duplicate control record is entered. See IRM 3.17.30.9.12. BOB Indicator Code to show that a block is in BOB status. See IRM 3.17.30.9.12. CADE The Customer Account Data Engine (CADE) system is the cornerstone of the IRS modernization program. It is incrementally replacing the IRS tape-based Individual Master File (IMF) system as the system of record for taxpayer account and return data. CADE is being developed and implemented over a series of multiple releases. Taxpayer accounts move from the IMF to the modernized system based on a segmented approach whereby the simplest accounts move first (e.g., Form 1040-EZ accounts), followed by increasingly complex taxpayer accounts with each new phase. CADE was stopped in June 2011. CADE 2 Customer Account Data Engine 2 is a centralized relational database. Beginning January 2012, the Individual Master File (IMF) will provide daily processing of taxpayer's accounts. Control-D Control-D/Web Access Server accesses reports via the Internet. It uses your Web browser to let you view reports using sophisticated viewers. filters, and indexing capabilities. This application will replace Electronic Online Network System (EONS). Command Code SCFAJ Command Code used to input on-line adjustments to the SCCF. See IRM 3.17.30.5.4. Command Code SCFDL Command Code used to access the on-line delete file prior to running the daily Tape Edit Processing (TEP). See IRM 3.17.30.11.2. Command Code SCFRQ Command Code used to request special SCCF transcripts. See IRM 3.17.30.16.1. Command Code SCFRV Command Code used to adjust the Non-Master File revenue receipts report. See IRM 3.17.30.18.5. Command Code SCFTR This code is used to access and research any current SCCF record from an IDRS terminal. See IRM 3.17.30.4.1. Control Date Recap A summary by DLN control date of pre-journalized money amounts listed on the corresponding Control Record Listing (CRL) list of Master Control Records, Tape Control Records or Nullified Control Records. See IRM 3.17.30.6.4. Control Record Listing (CRL) This is the listing of all control records input or generated for the SCCF processing date. The CRL has separate listings for each type of control record for each Master File. See IRM 3.17.30.6.1. Control Record Source Code Shows area or function which initiated adjustment record. See IRM 3.17.30.5.3. Daily Block Proof Summary (DBPS) A computer printout created daily as a management tool to monitor receipts, inventories, and processed volumes. See IRM 3.17.30.15.5. Delete Source Code Identifies method of deletion from TEP and determines effect the deletion will have on SCCF. See IRM 3.17.30.11.1. Document Locator Number (DLN) Each return is assigned a DLN that is established on the SCCF and remains until the return posts and accountability is transferred to the Enterprise Computing Center for processing to the Master File. Electronic Federal Tax Payment System (EFTPS) A separate EFTPS control file is kept for electronic payments by the Ogden Submission Processing Campus. See IRM 3.17.277, Electronic Payments. Electronic Filing—ELF Return data received by electronic transmission, magnetic tape, or floppy disk. Electronic Output Network System (EONS) Using a personal computer linked to a Local Area Network (LAN) and the Unisys mainframe, reports normally received in printed form may be viewed and printed. Enterprise Computing Center (ECC) Delete A block of transactions deleted from a good tape file after receipt at ECC. See IRM 3.17.30.11.4. Enterprise Computing Center (ECC) Reject A block of transactions deleted from good tape by ECC because the block does not meet an ECC validity check or has an ECC read fail. See IRM 3.17.30.11.4. Error Code Various codes generated when control records fail to meet certain validity checks on the CRL. See IRM 3.17.30.7.1. FEDTAX—Federal Agency Tax Payment System Federal agencies use the FEDTAX II system to submit tax payments and Form 941, Employer's Quarterly Tax Return, returns for processing in Ogden. FEDTAX II Payments process as part of EFTPS, and Form 941 as part of 941 e-file. The original FEDTAX system was located in Andover from 1992 until July 1998. Form 813 A, B, C, (c), or 2 Part, Document Register This form is used to control and block transaction amounts for remittance or assessment documents. See IRM 3.17.30.3.2.3. Form 2275 - Records Request, Charge and Recharge This form is used as a replacement document to show the disposition of documents which must be removed from a block. See IRM 3.17.30.17.3.5. Form 9382 - Batch Transmittal This form is obsolete, but is generated and saved electronically by the BBTS system. This form lists all block DLNs in a batch. It is a routing slip which controls the batches of documents from one processing point to another. This form is also used to establish SCCF control for non-remittance DLNs. See IRM 3.17.30.3.2.2. Form 3893 - Re-entry Document Control This document is used to control and to input the block header for documents being reinput or reprocessed with the original DLN. See IRM 3.17.30.11.8. Form 3996 - Tax Revenue Receipts Recap This form is used to balance Account 2100 (Direct Revenue Receipts) by tax class to the SCCF, Revenue Receipts Control Sheets, and all other accounts that include current revenue receipt monies. See IRM 3.17.30.14.6. Form 4028 - Service Center Control File Adjustment Record This form is used to remove, establish, and adjust records or money on the SCCF. See IRM 3.17.30.5.6. Form 4028-A - Service Center Control File Renumber Adjustment Record This form is used to simultaneously remove a DLN and establish a replacement DLN on the SCCF. See IRM 3.17.30.5.7. Form 6752—Return Non-Refile Flag This form is used to document missing Aged items which must be written off the SCCF. See IRM 3.17.30.17.5. Form 6845 - SCCF Transcript Request Worksheet This automated form is used to prepare special SCCF transcript requests for input with Command Code SCFRQ. See IRM 3.17.30.16.1. Form 8166 - Revenue Accounting Control System (RACS) Input Reconciliation Sheet Form prepared by Accounting Branch technicians to consolidate source data for input to (RRACS) terminals. From Code Usually shows balance on SCCF being decreased. See IRM 3.17.30.5.2. Government On-line Accounting Link System - GOALS A government-wide telecommunication network which links the Submission Processing Campus to the Regional Financial Centers and Treasury Financial Management Service to obtain disbursement and deposit information; used to process interagency transactions and to submit reports to Treasury Financial Management Service. Historic Reactivation The systemic or manual process whereby inactive SCCF modules retrieve from the Historic SCCF to the current SCCF Database. See IRM 3.17.30.4.6. Historic Transcript A computer-generated listing of DLNs being removed from the SCCF with closed balances. This transcript should be produced at least once each month. See IRM 3.17.30.16.4. Input System Source Code Shows system through which master control record originates, e.g., RRPS, IDRS, IRP OCR, etc. See IRM 3.17.30.4.5.1. Invalid Control Records List Control records which cannot be recognized as belonging to one of the established control record lists. See IRM 3.17.30.6.2. Master Block Control Sheet (MBCS) A summary by tax class of all revenue receipts currently on the SCCF. See IRM 3.17.30.14.5. Master Control Record (MCR) A record that establishes SCCF control. MCRs generate by BBTS, SCFAJ, IDRS, ISRP-RRPS, RPS for Lockbox, and IRP OCR, or produced from ISRP input. See IRM 3.17.30.3.2. Master File System ID Code Numbers assigned to identify file system. Valid numbers, 1 through 6. See IRM 3.17.30.4.1. Modernized Electronic Filing (MeF) Receives and processes electronic filed returns in an internet environment. MIR Miscellaneous Inventory Report (formerly known as MISTLE): A weekly report of inventory data received from all Submission Processing Campuses for SC Monitoring. See IRM 3.17.30.17.7. NPJ Batch Recap A list of all non-remittance blocks (Non-Pre-journalized) established on the SCCF from Form 9382. This is a part of the CRL. See IRM 3.17.30.6.4.6. Nullified Unpostable An unpostable item that cannot be corrected by normal correction procedures. It is removed from the unpostable file and established on the SCCF. See IRM 3.17.30.13.1. Other Pre-journalized (OPJ) A pre-journalized transaction which does not meet the requirements for a revenue receipt on the CRL or Revenue Receipt Control Sheet (RRCS). The transaction will have a non-revenue receipt document code (45, 48, 51, 56, 58, 68), a prior year Julian date, or fail certain CRL validity checks. See IRM 3.17.30.6.4.1. Overflow block A DLN module on SCCF with 149 control records. See IRM 3.17.30.10.5. Pre-journalized Trial Balance A computer-generated printout of the pre-journalized balances on the SCCF. It consists of a control date recap, a summary of the in-process amounts, and a Future DLN Listing. See IRM 3.17.30.15.1. Railroad Retirement Board Link (RRBLINK) System for processing electronic transfer of funds for payment of employment taxes by employers filing Form CT–1. Receipts Control Account (RCA) A manually prepared worksheet used for a cumulative control of revenue receipts data. See IRM 3.17.30.14.2. Record Type ID Code Code that shows the type of control record either posted to SCCF or trying to post to SCCF. See IRM 3.17.30.4.5. Reinput A document that has not posted to the Master File being sent back through ISRP with the original DLN. See IRM 3.17.30.11.8.2. Reinput Source Code Shows other than initial input of document or block. See IRM 3.17.30.4.5. Reject A numbered return or document that is removed from pipeline processing because of an unprocessable condition. Integrated Submission Remittance Processing (ISRP) - Residual Remittance Processing System (RRPS) System for processing payments and vouchers received from taxpayers, assigning and controlling payment DLNs, and preparing a deposit package for the banking system and for Accounting. Renumber Reclassification Summary A summary of the reclassified, renumbered block proof records from all Master Files by general ledger account to facilitate balancing and journalization. See IRM 3.17.30.6.5. Reprocessable A document that has posted to the Master File with erroneous data. It is reestablished on the SCCF and processed with the correct data and the same DLN. These records will have a "R" source code on the SCCF. Revenue Receipts Pre-journalized amounts associated with any valid document code except document codes 34, 45, 48, 51, 54, 58, or 68. Only "current" revenue receipts (with DLN control dates within the current fiscal year) accumulate for reports purposes, except during the two cycles of "13th Month" (September Supplemental) processing. Revenue Receipts Control Sheet (RRCS) A breakout of the tax classes of the pre-journalized, other pre-journalized and future amounts being transferred to Enterprise Computing Center (ECC) on the transaction tape or being reestablished on the SCCF as nullified unpostables. See IRM 3.17.30.10.2. Submission Processing Campus Recognition/Image Processing System (SCRIPS) SCRIPS is an image capture and data processing system. See IRM 3.17.30.3.10. SCCF Aged Transcript A printed transcript of all DLNs with aged open balances, based on variable aging criteria. See IRM 3.17.30.17.1. Service Center Control File (SCCF) Computer established records of all data in-process in the Submission Processing Campus. See IRM 3.17.30.1.1. Submission Processing Campus (SC) Delete An accounting block to be removed from the Submission Processing Campus transaction tape before release to ECC. The blocks delete by way of the Tape Edit Processor. Tape Edit Processing (TEP) This is the computer program which is the last step in transaction processing before the tapes transmit to ECC. The TEP deletes any record that does not meet certain validity checks or that is identified for deletion on the SCFDL delete file. See IRM 3.17.30.12.2. Tape Sequence Number (TSN) The sequential number assigned to each block on the transaction tape when it is prepared for release to ECC. Each Good Block Proof Record on the CRL will identify the TSN and all Submission Processing Campus and ECC deletes will use the number to locate records to be deleted from the transaction tape. See IRM 3.17.30.6.7. To Code Usually shows balance on SCCF being increased. See IRM 3.17.30.5.2. Transcript Code Various codes generated for invalid posting to SCCF based on error conditions encountered and type record trying to post to SCCF. See IRM 3.17.30.9. Treasury Reports Data Indicator Shows in "TI" field on Tape CRL to identify blocks adjusting the Treasury Report on gas and oil. See IRM 3.17.30.6.7. A list of acronyms found throughout this IRM follows: Acronym Definition AAV Accountability Acceptance Vouchers ABC Alpha Block Control ADSI Action Delete Status Indicator ANMF Automated Non-Master File BBTS Batch/Block Tracking System BEITC Business Energy Investment Tax Credit BMF Business Master File BOB Block Out of Balance BPR Block Proof Record BSL Block Sequence List CADE 2 Customer Account Data Engine 2 CAWR Combined Annual Wage Reporting CC Command Code CMS Cash Management System CR Credit CRL Control Record Listing DDIA Direct Debit Installment Agreement DBA Database Administrator DBPS Daily Block Proof Summary DCF Dishonored Check File DED Data Edit and Validation DLN Document Locator Number DOJ Department of Justice DPS Daily Posting Summary DPS Document Processing System DR Debit EC Error Code ECC Enterprise Computing Center ECP Electronic Check Presentation EDT Electronic Data Transfer EFT Electronic Funds Transfer EFTPS Electronic Federal Tax Payment System EIF Entity Index File EIN Employer Identification Number ELF Electronic Filing System EOD End-of-Day EONS Electronic Output Network System EPMF Employee Plans Master File ERS Error Resolution System ETD Electronic Transmitted Data FEDTAX Federal Agency Tax Payment System FLC File Location Code FTD Federal Tax Deposit GBP Good Block Proof GLF General Ledger File GMF General Mainline Framework GOALS Government On-Line Accounting Link System GUF Generalized Unpostable Framework HC Historic Cycle IDRS Integrated Data Retrieval System IMF Individual Master File IRM Internal Revenue Manual IRP Information Returns Processing ISRP Integrated Submission Remittance Processing IT Information Technology LAN Local Area Network MBCS Master Block Control Sheet MCR Master Control Record MCRL Master Control Record Listing MeF Modernized Electronic Filing MFC Master File Code MFT Master File Tax MIR Management Information Report for Top Level Executives N/R No Remittance NMF Non-Master File NPJ Non-Pre-journalized OCR Optical Character Recognition OPJ Other Pre-journalized PCD Program Completion Date PVS Processing Validation Section RRACS Redesigned Revenue Accounting Control System RCA Receipts Control Account RPS Remittance Processing System RPSID Remittance Processing System Identification RRBLINK Railroad Retirement Board Link RRCS Revenue Receipts Control Sheet RRPS Residual Remittance Processing System RTR Remittance Transaction Register SC Submission Processing Center SCCF Service Center Control File SCRIPS Submission Processing Campus Recognition/Image Processing System SPC Submission Processing Campus SSN Social Security Number TEP Tape Edit Processor TIN Taxpayer Identification Number TSN Tape Sequence Number TC Tax Class URF Unidentified Remittance File XREF Cross Reference XSF Excess Collections File

# Related Resources

3.17.30.1.6 (11-17-2021) Related Resources The following manual sections, websites, or documents frequently used in conjunction with this IRM: Data Control balancing worksheets are located at TSCASSp ADC - Home (sharepoint.com) Instruction Guide - ITM Course 10819/10820, Controlling and Balancing Service Center Data Instruction Guide - ITM Course 56359/56360, Processing SCCF Invalid Transcripts IRM 2.3, IDRS Terminal Responses IRM 2.4, IDRS Terminal Input IRM 3.10.5, Batch/Block Tracking System (BBTS) IRM 3.17.277, Electronic Payments IRM 3.40.37, General Instructions IRM 3.30.123, Processing Timeliness Criteria and Critical Dates IRM 3.17.63, Redesigned Revenue Accounting and Control System IRM 3.17.41, Accounting and Operating Reports IRM 3.17.46, Automated Non-Master File Accounting IRM 3.17.64, Accounting Control General Ledger Policies and Procedures

# Program Management and Review

3.17.30.1.7 (01-01-2025) Program Management and Review Functional areas assigned for reviewing the information in this IRM annually to ensure accuracy, consistency, and to promote effective program administration. Program Reviews are mission critical to the health of accounting and deposit programs to ensure integrity of the general ledger accounts and accuracy of the financial statements. It is essential that each function conducts its operations with an emphasis on mitigating risks, identifying best practices, and adhering to IRM requirements. An objective assessment of program compliance, including all applicable procedures and guidelines, is necessary to ensure that adequate internal controls are in place. Program Effectiveness: The program effectiveness includes conducting reviews and analysis to detect and identify material or significant deficiencies that could adversely impact IRS audits and/or financial statements. These reviews are necessary to ensure Submission Processing is conducting business as prescribed in the governing IRM's and are designed to identify potential internal control deficiencies that may impair the integrity of the general ledger accounts and/or financial reporting. Program Reviews: A program review ensures actions are followed with IRM procedures. SP HQ Accounting and Deposit Section conducts program reviews to verify compliance with IRM requirements, address TIGTA/GAO findings, identify risks to internal controls, address error trends, and training needs, as needed. In addition, the reviews ensure IRM procedures are applicable, adequate, and adhere to Department of the Treasury and/or IRS guidelines. Program reviews will be planned and conducted based on business needs and priorities. Notification will be provided to the SP campus leadership in advance. Reviews will be conducted to evaluate program delivery and conformance to administrative and/or IRM compliance requirements. The program review summary report will outline observations and recommendations for program guidance, corrective actions, and/or mitigation strategies. A memorandum signed by the Director, SP will be forwarded to the Field Director, SP with a high-level overview of the areas of improvement. Functional areas will keep a copy of the report and all applicable supporting documentation in a centralized location. Corrective Action Plan: The Corrective Action Plan is a plan of action that is developed to resolve the condition that resulted in noncompliance with IRM requirements. In addition, an effective Corrective Action Plan identifies the root cause of problems to minimize or eliminate their recurrence. Corrective actions are developed, implemented, managed, and monitored to promote program improvement. As part of the Program Review process, functional areas are required to provide a written Corrective Action Plan response to the review recommendations within 30 days of receiving the program review summary report. The Corrective Action Plan must include: Date of Review Program Reviewed Recommended/Risk Identified Corrective Action Completion Date A copy of the program review and Corrective Action Plan must be kept as substantive documentation and evidence of mitigation and/or remediation of the noncompliance.

# Vulnerability Assessments

3.17.30.1.8 (01-01-2025) Vulnerability Assessments A vulnerability assessment identifies, quantifies, and prioritizes the vulnerabilities of government programs and assets including systems/technology, property, funds, and employees. Vulnerability assessments may be conducted on any business process to assess the risks of business failure and/or weakness caused by internal or external factors.

# Data Control Run Numbers

3.17.30.2 (04-06-2017) Data Control Run Numbers CRL Outputs Number Title SCF0141 Invalid Control Records List SCF0142 Block Sequence List SCF1141 Adjustment Control Record List SCF1142 Master Control Record List SCF1143 Control Date Recap—Master Control Records SCF1144 Non-Pre-journalized Batch Recap SCF1145 Error Deletion List SCF1146 Renumber Control Record List SCF1147 Control Record Renumber Reclassification Summary SCF1148 New DLN Record List SCF1149 Nullified Control Record List SCF1150 Control Date Recap—Nullified Unpostables SCF1151 Tape Control Record List SCF1152 Control Date Recap—Good Block Proof Records SCCF Outputs Number Title SCF0740 No Activity Listing SCF0740B Repeat No Activity List SCF0741 Block Completion List SCF0742 Control File Summary SCF0743 Control File Transcript Invalid Modules SCF0744 Control File Transcripts Aged Manual Modules SCF0745 SCCF Historic Transcripts SCF0746 SCCF Special Transcripts SCF0747 Pre-journalized Trial Balance SCF0748 Pre-journalized Trial Balance—SCCF Future DLN List SCF0749 Status Listing SCF0750 Control File Transcripts Aged Error/Reject Modules SCF0751 Control File Transcripts Aged Manual and Err/Rej Modules SCF0752 SCCF Aged Summary SCF0753 Control File Transcripts Aged Bob Modules SCF0754 Cycle Proof List (Daily) SCF0755 Cycle Proof List (Weekly) SCF0756 Master Block Control Sheet Revenue Receipts Number Title SCF1340 Revenue Receipts Control Sheet SCF1341 NMF Report of U.S. Internal Revenue Receipts SCF1342 Revenue Adjustment Listing Tape Edit Processor Outputs Number Title GMF1540 Invalid Deletes List GMF1541 Unmatched Deletes List GMF1542 Deleted Records List GMF1543 Transaction Release Adjustment Report GMF1544 Transaction Release List GMF1545 Transaction Release Summary Unpostables Number Title GUF5140 No Match Error List GUF5141 Invalid Database Correction GUF5149 GUF Extract Run Control Report GUF5340 Unpostable Control Report GUF5342 Nullified Unpostable—Revenue Receipts Control Sheet GUF5547 Nullified Distribution Listing—Data Controls Other SCF Listings Number Title SCF0143 EPMF Extract Report SCF0160 Run Control Report SCF0341 Block Delete Request List SCF0360 Run Control Report SCF0541 Transcript Request List SCF0560 Run Control Report SCF05H60 Run Control Report (Historic) SCF0760 Run Control Report SCF1160 Run Control Report SCF1360 Run Control Report SCF1560 Run Control Report SCF1640 Run Control Report SCF1641 Error Report SCF1642 ANMF Input Recap Control Listing SCF1741 Reactivation Request List SCF1742 Required Reactivation File List for SCF96 SCF1760 Run Control Report SCF9641 Reactivation Request No Match Report SCF9660 Run Control Report SCF9741 Reactivation Requests List SCF9760 Run Control Report Error Resolution System Number Title ERS0540 Error Resolution Rejected Records List ERS1740 Error Resolution New Suspense List ERS1742 Error Resolution Duplicate Document DLN Register ERS1747 Error Resolution Inventory Control Report ERS1749 Edit Dup-DLN and New Suspense Data RPS Listings Number Title RPS0341 RPS Remittance Recap RPS0342 RPS General Ledger Account Number List RPS0540 RPS Pre-Mainline Correction Mismatch List RPS0541 RPS Pre-Mainline Update Run Control Report RPS0543 Pre-Mainline Update Block Proof List ISRP-RRPS Number Title ISR0441 Detail Pocket Cut Report and Check Pocket Summary ISR0540 RRPS Master File Remittance Recap Report ISR0541 RRPS Document Remittance Register Report (813 equivalent) ISR0542 General Ledger Account and List ISR0543 End Point Master Listing Report ISR0545 RRPS NMF Remittance Recap Report ISR0546 RRPS General Fund Remittance Recap Report ISR0547 RRPS Deposit Fund Remittance Recap Report ISR0548 RRPS Refund Repayment Remittance Recap Report ISR0551 Deposit Summary DED Reports Number Title DED0140 Edit Block Proof List DED0141 Edit Reject List DED0142 Edit Controls DED0143 RRPS Non-Ascending S/N Documents Dropped List Other GMF Reports Number Title GMF0140 Run to Run Controls GMF0440 Run to Run Controls GMF0640 Mainline Block Run Control Report GMF0641 BOB P Code Block List GMF0740 Raw Run Control Report GMF0840 Correction Run Control Report GMF0945 Block Out of Balance ID List GMF2740 Electronic Returns Run Control Report GMF3340 F1040 TIN Perfection GMF3740 F1040 Doc Perfection Run Control Report GMF3940 Run Control Report GMF8141 Program Number Master List

# Service Center Control File (SCCF) Runs

3.17.30.2.1 (05-22-2019) Service Center Control File (SCCF) Runs The following SCF runs to use with the on-line SCCF. SCF01 Control Record Validation. Validity checks of all control records received in batch processing. On-line control records pass through to other runs. Creates the Invalid Control Record List and the Block Sequence List. SCF03 Control Record Posting. Consistency checks and posts all control records except on-line SCCF adjustments from SCFAJ. Creates the daily on-line delete file and the printed Block Delete Request List, SCF0341. SCF05 Control File Analysis. Updates the SCCF file. Selects records for special transcripts and reports. Creates backup file. When this run is completed, real time may be brought up for SCFTR and SCFAJ. SCF07 Control File Report and Transcripts. Creates print file for all SCCF reports. SCF11 Control Record Reports. Creates the print file for control records from batch and on-line input. SCF13 Revenue Receipts Reports. Analyzes the cumulative revenue receipts files and incoming control records, SCFRV records, and date records. SCF15 Downloads the daily on-line delete file. Sorts the deletes into TEP sequence, and outputs a delete file for GMF15, which is normally run immediately. SCF16 Updates the SCCF with ANMF 0–5 adjustments, centralized at KCSC. SCF17 Downloads records of all SCCF command codes for processing into batch programs. SCF83 Daily run to change the process date and optional criteria for reports to be produced by SCF07 and SCF13. SCF96 Batch run to extract from the cumulative historic file all records that match historic reactivation request records. Generates informational posting record for each module reactivated by SCFTRH. SCF97 Posts the extracted historic records onto the SCCF Database.

# Master Control Operations

3.17.30.3 (01-01-2010) Master Control Operations This section outlines master control operations.

# Establishment of Service Center Control File (SCCF) Control

3.17.30.3.1 (01-01-2010) Establishment of Service Center Control File (SCCF) Control SCCF control can be established in different ways. Form 9382, Batch Transmittal—to establish non-remittance returns and documents through BBTS. (See IRM Figure 3.17.30-1). Figure 3.17.30-1 Shown is a Form 9382, Batch Transmittal, which is used to establish non-remittance documents through the BBTS. The Transmittal records information about the processed documents, such as:Document typeDate and Cycle processedDLN count and amount. Please click here for the text description of the image. Form 813, Document Register—to establish non-Residual Remittance Processing System (RRPS) remittance documents through the Integrated Submission and Remittance Processing System (ISRP). (See IRM Figure 3.17.30-2). Figure 3.17.30-2 Shown is a Form 813 Document Register-used to establish non-RRPS remittance documents through the ISRP System. It identifies the DLN Block and money amounts of the documents in the Block. Please click here for the text description of the image. Remittance Processing System (RPS) Documents—all payments and returns processed through RPS establish on the SCCF directly from a control tape produced by the RPS system. IDRS Blocks - all blocks processed through IDRS establish on the SCCF directly from a Control tape produced by the IDRS system. Adjustment Codes - a record can be established on the SCCF with a SCCF Adjustment. IRM 3.17.30.5.1 and IRM 3.17.30.5.2 explain the adjustment codes for establishing SCCF records Nullified Unpostables - Nullified unpostables with Action Codes 1 and 8 establish on the SCCF from a tape produced by the GUF. IRP - Master Control Records (MCR) also get produced on a control tape from IRP OCR. Input System Source Code S identifies these MCRs. Modernized Electronic File (MeF) programs generate master control records for the SCCF.

# Reprocessable and Unpostable Control Records

3.17.30.3.1.1 (01-01-2010) Reprocessable and Unpostable Control Records Master Control Records for reprocessable returns create with a source Code R to identify the record as reprocessable. Any block established on the SCCF as a nullified unpostable, deleted unpostable, or reprocessable that had previously been removed to the SCCF historic will create a reactivation record to recall the historic module to the open SCCF. Normally, the historic record is extracted and moved to the front of the open module the next day.

# Processing of Master Control Record Source Documents

3.17.30.3.2 (01-01-2010) Processing of Master Control Record Source Documents The following information pertains to processing of MCR source documents.

# Batch Block Tracking System (BBTS)

3.17.30.3.2.1 (01-01-2010) Batch Block Tracking System (BBTS) The Batch/Block Tracking System (BBTS) is an integrated batch creation and tracking system. BBTS resides on a minicomputer and is connected to work areas through the Submission Processing Campus local area network. Under BBTS: All Document Locator Numbers (DLNs) get generated on-line, without the possibility of systemic duplication. The MCR is output via daily creation of the BBT0103 file, which is input to GMF04 for input to SCF01. Errors in batch creation are nonexistent. Almost all entries validate at the time of input. No record may be committed to the database until all errors are corrected. The BBTS incorporates the following capabilities: Batch number generation for all types of returns: Non-remit (N/R), With-remit (W/R) DLN generation Batch tracking Road mapping capabilities RPSID number generation Batch deletions Automatic, paperless adjustments and rollbacks Automatic MCR generation for N/R and W/R On-line information reports for users Automatic generation of Form 9382, Form 813, and Form 813-A

# Form 9382 Batch Transmittal

3.17.30.3.2.2 (01-01-2011) Form 9382 Batch Transmittal The BBTS generated Batch Transmittal, Form 9382, is routed to Data Control for retention and balancing. See IRM 3.17.30.3.4 for MCR verification procedures.

# Form 813 Document Register

3.17.30.3.2.3 (01-01-2011) Form 813 Document Register Part 2 of every Form 813 is routed to Data Control by Clearing and Deposit or from other Submission Processing Campus functions which assign DLNs for remittance documents. The Form 813 should comprise 100 or fewer documents within the block. In the upper left part enter an Alpha Block Control number which is obtained from the Batching function. Run a tape on all Form 813's and enter the count and amount on the cover sheet being routed to Data Conversion. The cover sheet may be used by RRACS for journalization (See IRM Figure 3.17.30-3). The Form 813 is routed to Data Conversion for a Master Control Record to be prepared unless the Form 813 is identified as one of the following: Form RPS 813 Renumbered Reject Reinput Document Document Code 52 or 54 RPS Document Remittance Register Report, ISR0541 (Form 813 equivalent) Form 813 originating from BBTS Manual Deposit NMF applications from Unidentified Remittance File (URF) should be established using Command Code SCFAJ, Reinput Source Code U. Figure 3.17.30-3 Shown is a screen accessed via the BBTS Batching Menu. This screen lists information that allows identifying balancing variances between the BBTS Batch Transmittal and the SCF1144, Non-Pre-journalized Batch Recap. This screen lists: Batch and Program numberReceived and Released datesBlock DLNsFunction History Please click here for the text description of the image.

# Accounting Control Package

3.17.30.3.3 (01-01-2010) Accounting Control Package The Submission Processing Campus Accounting function receives Accounting Control packages for all deposits from the Receipt and Control Branch. Data Control uses parts of the package for SCCF balancing after Accounting Control balancing is completed.

# Master Control Record Verification

3.17.30.3.4 (01-01-2010) Master Control Record Verification Master Control Records (MCR) established via BBTS will appear on the SCF1144. BBT0103 is the BBTS output file that is processed through GMF04 to establish the MCRs on SCCF. Verify input of the BBT0103 input file daily by reviewing the GMF0440 run control. The Master Control Records also appear on the BBTS report titled Sorted MCR Report in the report menu of BBTS.

# Accounting Package

3.17.30.3.4.1 (01-01-2010) Accounting Package Before releasing the miscellaneous Form 813 to Data Conversion, run an adding machine tape by Julian date. When the MCRL is received, the total amount of the MCRs should equal the Deposit Tickets plus the tape of the miscellaneous Form 813.

# Imbalance Conditions

3.17.30.3.4.2 (01-01-2010) Imbalance Conditions If there is an imbalance review: Tapes of the miscellaneous Form 813. Invalid Record List Form 813 for errors on the MCRL made by Data Conversion. This balancing will ensure that all master controls records have correct transcription.

# Form 8627 Control Record Listing (CRL) Balancing Worksheet

3.17.30.3.4.3 (01-01-2010) Form 8627 Control Record Listing (CRL) Balancing Worksheet Prepare Form 8627 (or local substitute) to balance current revenue receipt master control records to RRACS by tax class. (See IRM Figure 3.17.30-4). Figure 3.17.30-4 Shown is a Form 8627, CRL Balancing Worksheet. This worksheet is used to balance current revenue receipt master control records to RRACS by Tax Class. This worksheet has data/information fields that need to be filled to perform this balancing. The worksheet has the following fields: Master File system (i.e., Mainline, IDRS, RPS, etc.)Tax Class columnsCRL Debit and Credit rows for money amountRRACS journal number rows for money amount Please click here for the text description of the image. Prepare a separate form for the IDRS, mainline, and RRPS parts of the Master CRL each day. The mainline part should be prepared immediately because the amounts have been pre-journalized from the deposit tickets. The IDRS and RRPS parts can be partially prepared, then completed when the deposits have journalized. The Taxpayer Assistance Center (TAC) Offices process payments through IDRS CCPAYMT. The AORR and EOD 16 runs need to be balanced daily. If a payment previously deposited by the TAC Office that could not be input through IDRS, the TAC Office would prepare a Form 3244 to be processed manually. The deposit ticket will need to be split to balance the Mainline and IDRS Control Listing. If any discrepancies found, contact the correct TAC Office immediately. Verify that all deposit amounts have properly classified on the MCRL and the general ledger. Complete the top part by entering the amounts from the tax class summary at the end of the MCRL. If any tax class amounts change because of adjustments prepared from the MCRL, enter the corrected amount. (See IRM Figure 3.17.30-5). Figure 3.17.30-5 Shown is a MCRL last page. In addition to the information presented in the text about what information to use in balancing, also shown is: DLNBatch Number, Program Number, Doc. CountMoney AmountsTax Class Totals and Error Totals Please click here for the text description of the image. Take all journal windows (210, 250, 400, etc.), add by tax class, and associate with the Form 8166, Input Reconciliation Sheet. List the journal and Form 8166 number on the bottom part of form by tax class. (See IRM Figure 3.17.30-6). Use the EOD 16 Report for journal windows needed to balance the IDRS MCRL. Figure 3.17.30-6 Shown is a journal window referred to by the text. The window lists the following information: Posting number (account number)Journal numberdateaccounts debited or credited, IRS Account, AmountDocument ID numbertype of transaction (i.e., Deposit) Please click here for the text description of the image.

# Master Control Record Listing (MCRL) Tax Class and Totals

3.17.30.3.4.4 (01-01-2010) Master Control Record Listing (MCRL) Tax Class and Totals The total should be equal to the tax class and total of the MCRL part. In case of an imbalance, take the below steps to recheck the amounts for each tax class. Recheck the Form 8166 to the daily posting summary to ensure that they agree. In case of an error between tax classes, a 250 reclass correction may be necessary. Check to ensure that the DCF and URF have journalized correctly. DCF will always be tax class 1 and URF will always be tax class 2. Check Form 813 back to the CRL to ensure that Data Conversion has not made a transcription error on either the DLN or amount.

# Residual Remittance Processing System (RRPS) and Lockbox Procedures

3.17.30.3.5 (01-01-2012) Residual Remittance Processing System (RRPS) and Lockbox Procedures Most IMF and BMF payments process through the ISRP Residual Remittance Processing System (RRPS) and Lockbox. RRPS run ISR05 and Lockbox RPS01 generates a tape of master control records which process to the SCCF through RPS01, GMF04 and GMF06. On the same day, RPS 05 and RPS 07 creates blocks of transaction records which process through the regular series of GMF runs. Only payments process through ISRP RPS. Returns separate from the payments and route for non-remittance batching. The DLN of the payment is assigned via ISRP RPS and will have the Julian Date of the deposit. The DLN of the payment is assigned via Lockbox Bank programming with a unique FLC for the vendor site by campus. The DLN will have the Julian Date of the deposit. ISRP sends a 170-batch journal daily to RRACS. Lockbox sends a 180-batch journal daily to RRACS.

# Residual Remittance Processing System (RRPS) and Lockbox Payment Processing and Balancing

3.17.30.3.5.1 (01-01-2010) Residual Remittance Processing System (RRPS) and Lockbox Payment Processing and Balancing Ensure that all RRPS and Lockbox transactions get verified in the processing system. Balance the STD and OCR Raw Data File Block and Document Count from all the daily RPS0541, RRPS Pre-Mainline Update Run Control Report to the Total Blocks and Total Count to the RPS0341, RRPS Remittance Recap and the Input Files records, and the GMF0440. Balance the Mainline Raw Data File, Internal Controls and Output Controls, Block and Document Counts on the RPS0740, RPS EIF Match Run Control Report to the RPS0341, Total Blocks and Total Count on the RPS Remittance Recap. (See IRM Figure 3.17.30-7 and Figure 3.17.30-8). Figure 3.17.30-7 Discussed in the text is two run control reports, but not described. The reports show block counts processed from the RPS system. Please click here for the text description of the image. Figure 3.17.30-8 Described in the text is RPS reports used for balancing. This report shows Counts and Amounts by Tax Class and total block count. Please click here for the text description of the image. Balance the Lockbox document count and total deposit credits from the RPS9720, OCR Block Detail Listing (last page of the report) to the RPS0341 (Lockbox), RPS Remittance Recap. If the reports do not balance, contact your Lockbox coordinator according to local procedures.

# Balancing Deposit Ticket to Service Center Control File (SCCF)

3.17.30.3.5.2 (01-01-2010) Balancing Deposit Ticket to Service Center Control File (SCCF) Balance the Block Count, less Tax Class 9 Blocks, from the ISR0551, Deposit Summary Report to the RRPS Block Counts from the RPS0341, the RPS0541, and the GMF0440. User Fees will be included in the Tax Class figures. (See IRM Figure 3.17.30-9). Balance the Form 215-A, Deposit Ticket Amount, electronic form found on OTCNet and/or ECP programs, less Tax Class 9 Amount to the RPS0342, General Ledger Account Number List, Total Amount. Balance the SCF1142, MCRL to the RPS0341, RPS Remittance Recap by counts and amounts. (See IRM Figure 3.17.30-10 and Figure 3.17.30-11). Figure 3.17.30-9 Shown is a Deposit Ticket described in the text for balancing. The Deposit Ticket has the following information:Deposit NumberDateALCTotal AmountMoney amount allocated to each Tax ClassSubmission Processing Campus address of accounting functionDepository address Please click here for the text description of the image. Figure 3.17.30-10 Shown is a MCRL report used for balancing as described in the text. The MCRL has the following information:DLNsBatch and Program numbersDoc. CountMoney amounts for Credits, Deposit, and non-DepositPage total of Document Counts and money Please click here for the text description of the image. Figure 3.17.30-11 Shown is a RPS Remittance Recap identified in the text as a balancing report. The Recap has the following information listed:DateDisc File numberService Center Area Office numberTax Class Counts and AmountsTotal Blocks, Count and Amount Please click here for the text description of the image.

# Quick Count Residual Remittance Processing System (RRPS) Balancing

3.17.30.3.5.3 (01-01-2010) Quick Count Residual Remittance Processing System (RRPS) Balancing Ensure that all RRPS payment transactions get verified in the processing system. Balance the SCF1142, MCRL and SCF1143, Recap of the MCRL by Account Description, Tax Class, Block Count, Document Count, and Amount to the following output reports: RPS Remittance Recap, RPS0341 General Ledger Account List, RPS0342 RRPS Document Remittance Register, ISR0541 General Ledger Account List, ISR0542 Note: See IRM Figures (3.17.30-12 and 13). Figure 3.17.30-12 Two RPS reports, the Pre-Mainline Update Block Proof List and the General Ledger Account Number List used for balancing as identified in the text. The Block Proof List shows the Batch Number, Block DLN, Doc Count, and System number. The General Ledger Account lists Account Description, Account Number, money amounts and count, by Tax Class. Please click here for the text description of the image. Figure 3.17.30-13 Three reports identified in the text used for balancing. Identified below is three reports.The RPS0341, RPS Remittance Recap, has three columns and a total amount at the bottom of the page. The columns read horizontally and have the following information: Tax ClassCountAmountTotal Blocks, Counts, Amounts (bottom line of report)The SCF1142, RPS IMF Master Control Record, lists the DLN(s), document count, and money amount. There is also five summary totals: File location code totalTax Class SubtotalsTax Class TotalsTotalsTotal Error- CodedThe SCF1143, RPS IMF Control Date Recap - Master Control Records, has a horizontal listing of data in the following categories: Control DateDocument CountDebitsPre-journalized Deposit Credits and Non-Deposit CreditsOther PJ Debits and CreditsTotal PJ Debits and Credits Please click here for the text description of the image.

# Residual Remittance Processing System (RRPS) Payment Processing Imbalances

3.17.30.3.5.4 (01-01-2012) Residual Remittance Processing System (RRPS) Payment Processing Imbalances Check the following if an out of balance condition occurs: If balancing reveals more money on the ISR General Ledger than can be identified on the RPS General Ledger, a drain problem has probably occurred. Contact the System Administrator, and/or Receipt and Control, according to local procedures to confirm drain situation. If the data can be recovered in the current drain, the data will be reflected in that deposit. If the data cannot be recovered, it will require reinput by receipt and Control on the ISRP Transport System. If the RPS General Ledger reveals more money than the ISR General Ledger, there is potential that block(s) is previously processed under more than one DLN. Comparison of DLNs on the ISR0541 and RPS0341 should reveal the DLNs. Note: Verification of the taxpayer account will identify if the taxpayer is receiving duplicate credit. Deletion of the non-ISRP DLN may be necessary. Other reports may be considered if a count imbalance exists, such as the ISR05 and RPS05 Output Reports. When an imbalance occurs, review the SCF0743 for RPS transcripts, including P-Coded blocks. Review GMF0140, Run-to-Run Controls, Input File RPS0701, Records Counted. If the RRPS transaction imbalance cannot be identified by the above reports, it will be necessary to use an individual DLN comparison between the RPS and RRPS MCRLs and the Tape CRL.

# Remittance Transaction Research System

3.17.30.3.6 (01-01-2010) Remittance Transaction Research System The Remittance Transaction Research (RTR) System is a database which stores information from the Remittance Register Report (Form 813) and the EndPoint Master Listing Report. This system replaces the printing process of these reports produced by ISRP and allows research to be done on-line. (See IRM Figure 3.17.30 -14). Figure 3.17.30-14 Shown is a screen shot of the RRPS Document Remittance Register and the End Point Master Listing from the RTR System. The text explains each of the data fields shown in the screen shot, in sequence, same as in the reports shown. Please click here for the text description of the image. The RTR System allows the user to query for specific records. It is important to enter as much information as possible to narrow your query request. Information that may be used includes: Deposit Date (MM/DD/YYYY). Transaction Date-This is the transaction date used on the header of Form 813. Transaction Code-The payment transaction code is used in the block header and is indicative of how the payment posted to the taxpayer's module. MFT-This is the Master File Tax code that shows the type of tax paid. Block DLN-This is the twelve-digit identifying number assigned to a block of payments. Taxpayer Identification Number-This is used for posting a payment to a taxpayer's account. This field is entered with no hyphens. Sequence Number-This is the two-digit identifier of the DLN. Each payment will have its own number. Name Control-This is the first four letters of a taxpayer's name. Tax Period-This is the period of a tax paid (YYYYMM). Money Amount-This is the amount of the credit processed. A '$' sign and/or '.00' do not need to be input to query. Transaction Date-This is the actual transaction date of the payment that posts to a taxpayer's account (MM/DD/YYYY). See the RTR Quick Reference Guide Version 1.1.0, for more information on this application.

# Receiving Voided and Corrected Batch Transmittals

3.17.30.3.7 (01-01-2010) Receiving Voided and Corrected Batch Transmittals A copy of every Form 9382, Batch Transmittal, that is corrected or voided because of an error found by Data Conversion or Receipt and Control should be routed to Data Control. Be sure that the Transmittal provides sufficient audit trail information to document the change. A voided transmittal should show the disposition of the documents by showing the cross-reference DLN or other reason for the batch to be cancelled. A corrected transmittal should clearly show the original and new DLN or other information being changed.

# Transmittal Research and Corrections

3.17.30.3.7.1 (01-01-2010) Transmittal Research and Corrections Research each block on SCFTR to verify that the block is open on the SCCF and that the previous transmittal has processed. If not processed, pull the original transmittal and mark "Void" , and route the corrected transmittal to ISRP as an original unless a new transmittal is being prepared, per local procedures. If the original transmittal processed to the SCCF, enter SCFAJ to post the corrections. If one or more DLNs have corrected, enter code 0–0 to establish the new DLN unless a new transmittal will be received, per local procedures. If the original DLN is open on the SCCF (and not a duplicate), enter code 0–2 to delete the original DLN. Be sure to include the cross-reference DLN in the Remarks for both records. If the correction is for item count, enter code 7–0 or 8–0 to correct the count on the blocks that have changed. If the correction is for batch number, program number, or alpha, enter code 9-9 and show the change in remarks. For a voided transmittal, enter code 0–2 to delete each block from the SCCF. Enter in Remarks the cross-reference DLN or other information showing the source or reason for the void. The new DLN (if any) will be established from a new transmittal, not from SCFAJ. However, if the new DLN is already established, input a 9–9 to show the cross-reference DLN. Route corrected and voided transmittals for filing with the originals. If the batch or program changed, make an extra copy so that the original can be filed under the new number.

# Modernized Electronic Filing (MeF) Manual Balancing

3.17.30.3.8 (01-01-2015) Modernized Electronic Filing (MeF) Manual Balancing Submission Processing Campuses processing Modernized Electronic Filed (MeF) returns should assure that SCCF control is established for all returns accepted by MeF that all transactions get verified in the system. Manual balancing procedures will need to be followed whenever the automated MeF balancing is turned off or whenever the BAL6240 and the GMF2545 do not complete successfully.

# Modernized Electronic Filing (MeF) Balancing

3.17.30.3.8.1 (01-01-2014) Modernized Electronic Filing (MeF) Balancing The MeF Control reports will provide the totals of accepted returns from MeF. The MeF0840 (DLN Listing) displays the total of block and document counts accepted by MeF and transferred for downstream processing. Verify that the block count on the GMF0440 matches the block count on the MeF0840 and the GMF2740. Verify that the block and document counts on the MeF0840 matches the block and document count on the GMF2740. Review SCF1142 and SCF1151 for error coded electronic DLNs. If an error code is noted, identify the root cause of the error code and take necessary actions based on the error code type. Review the SCF0341 (SCFDL) and SCF0743 for transcript errors with electronic DLNs. If a Good Block Proof (GBP) requires deletion, GMF25 TEP will have to be removed from the schedule and the electronic returns will have to be processed through the normal daily GMF15 TEP. If discrepancies get identified that require computing center involvement, open a Priority 1 IRworks ticket and assign to &IT ACIOEOPS-ECC-OSB-MSS-USS (Unisys Computer Systems Analyst (CSA) staff) with a share assign to &IT ACIOEOPS-ECC-OB-SCSS-UNISYS (Unisys Scheduling staff).

# Automated Modernized Electronic Filing (MeF) Balancing Procedures

3.17.30.3.9 (01-01-2015) Automated Modernized Electronic Filing (MeF) Balancing Procedures BAL6040 and 6140 are run control reports implemented in 2007. They generate through automated programming that total the MeF transmission, balance MeF to SCCF and scan for error code and invalid conditions. If any discrepancies (balancing or error codes) get identified, the automation will abort and the process will have to be completed manually, see IRM 3.17.30 3.8. These output records must be handled as a daily priority and verified prior to requesting the regular consolidated TEP. During the first week of the new year the MeF TEP runs will need to be balanced manually until the initial MeF runs can be verified as correct. BAL62 is the automated MeF TEP programming, refer to IRM 3.17.30.12.9.1. BAL6040 will perform a balance between MeF0801 and MeF0802 and will build the block and document counts using these input files. The block and document counts will also be compared and validated against MeF0840. If the automation notes a difference in the block and/or document counts, the BAL60 will error and will require CSA intervention. Note: BAL6040 has sequence numbers that will be helpful in identifying any missed transfers from MeF. BAL6140 will complete the balancing and validity process (MeF to SCCF). Data Control must verify the accountability controls MeF0840 get loaded to Control D for viewing and retention. Data Control must verify the automation reports BAL6140 completed successfully and is available for viewing and retention in Control D.

# Submission Processing Campus Recognition Processing System (SCRIPS) Procedures

3.17.30.3.10 (01-01-2010) Submission Processing Campus Recognition Processing System (SCRIPS) Procedures SCRIPS is an input processing system which replaced the OCR (REI/Scan-Optics) systems in the Submission Processing Campuses. SCRIPS will process Form 941 and Form 940, Schedule K-1 and IRP. These forms will be scanned by SCRIPS and processed through DED, GMF, and SCCF. SCRIPS is an image capture and data processing system. Capturing images allows the system to use labor savings technologies, such as character recognition (both image and optical). Using these combined technologies, SCRIPS can offer a system that will reduce labor associated with handling paper and performing data entry. SCRIPS will be able to store and retrieve digitized images of Form 941, Form 940 and Form 1096 and Schedule K-1. SCRIPS will interface and be integrated into other input initiatives. The Block Header control data is recorded on computer tape. The information on the tape is then transferred to the SCCF. This process sets up or "establishes" the blocks on the SCCF. The information includes the block DLN, block control identification, batch control number and total volume in the block. The Accounting Function has the responsibility for the SCCF information. If the SCCF computer program detects an error in the information that is input to the file, the Block Header data will print out on an Invalid Listing that is worked primarily by the Accounting Function.

# Service Center Control File (SCCF) Transcript Format

3.17.30.4 (01-01-2010) Service Center Control File (SCCF) Transcript Format The following section defines the SCCF Transcript format.

# On-Line Service Center Control File (SCCF) Transcripts

3.17.30.4.1 (01-01-2010) On-Line Service Center Control File (SCCF) Transcripts To access any DLN on the SCCF, enter Command Code SCFTR, followed by the Master File System Code and the Block DLN, with a space only between the command code and the MFID code. (See IRM Figure 3.17.30-15). Figure 3.17.30-15 Shown is a screen shot of the SCFTR screen with the data entered as stated in the text. Please click here for the text description of the image. The Master File system codes: 1 - IMF 2 - BMF 3 - EPMF 5 - IRP 6 - NMF The DLN must be entered as 12 numbers without hyphens or spaces. If the request has a non-number Master File System Code or less than twelve numbers in the DLN, the message "Invalid Request" is displayed. (See IRM Figure 3.17.30-16). Figure 3.17.30-16 Shown is a screen shot of a SCFTR screen. The screen has the layout as described in the text. The INVALID REQUEST is on the second line. Please click here for the text description of the image. If more than thirteen numbers get entered, the first thirteen (MF System Code plus twelve-digit DLN) will be read. Use Tax Class 6 or the true tax class for NMF. If Tax Class 6 is used, the true tax class will be determined, validated, and displayed in the DLN of the transcript response, if needed. If the DLN is not on the SCCF for the requested Master File, the message "No Record of DLN" is displayed. (See IRM Figure 3.17.30-17). Figure 3.17.30-17 Shown is a screen shot of SCFTR. As explained in the text, the DLN on the first line is not found in the database, hence, NO RECORD OF DLN, is on the second line. Please click here for the text description of the image. Recheck the Master File and DLN of the request. If any of the positions is entered incorrectly, overlay with the correct request and transmit. If the DLN is open on the SCCF, the complete transcript is displayed. (See IRM Figure 3.17.30-18). Figure 3.17.30-18 Shown is a screen shot via SCFTR of an IMF Individual Control File Transcript. This Transcript provides the from-to history of the block and the block's current status, and Module Balances. Please click here for the text description of the image. If multiple research attempts performed from the same Master File, the operator may tab twice after initial request to place the cursor on the first position of the DLN for overlaying the subsequent DLN. If the block is removed to the Historic transcript after conversion to the on-line SCCF, the response is an abbreviated record having only the block DLN and the latest historic cycle, plus a pre-formatted SCFTRH record to request reactivation of the historic transcript. If more research is necessary, transmit the SCFTRH request. See IRM 3.17.30.4.6 for more instructions. The on-line control file is updated continually for on-line SCCF adjustments and updated daily for batch processing at the conclusion of the SCF03 run. SCFTR displays up to 10 pages, with 15 control records per page. If more than 150 records input, some of the records would consolidate to prevent an overflow condition. Use the print option to get a copy of the transcript. For multi-page transcripts, this is the only way to see the entire record at one time. However, print the transcript only when necessary.

# Transcript Balance Section

3.17.30.4.2 (01-01-2010) Transcript Balance Section All SCCF transcripts print or display in the same basic format. The top part identifies the current status of the block. (See IRM Figure 3.17.30-19). Figure 3.17.30-19 Shown is an individual Control File Transcript. Refer to the 14 alphabetized arrows pointing to the various data listed at the top of the transcript. These alphabet items get identified in the text. Please click here for the text description of the image. Each SCCF transcript displays six different count and amount balances. The total in-process balance is the sum of the Manual, Error, and Reject balances. The following paragraphs match the letters on IRM Figure 3.17.30 -19. Note: IRM Figure 3.17.30 -19 and the following apply to original blocks on the active SCCF rather than blocks which reactivated from the Historic. The Date is always the current date for on-line transcripts. For printed transcripts, the Date is the system date. Block Document Locator Number The Original balance normally reflects the figures on the block at the time it is established. The original count and amount can be increased by codes 7–0, 6–4, 6 –0, and 6–2 or decreased by code 8–0. Codes 6 - 4 (rejected unpostables), 6–0 (reinput unpostables) and 6–2 (deleted unpostables) will only increase the original count up to 100. If the count is already 100, From Codes 6 will decrease the good balance and increase the manual, reject, or delete balance. The manual balance represents items that set up on the SCCF but have not yet transcribed. This includes reinputs and reprocessables that have yet to be re-transcribed. (d) The manual balance is established or increased by control records 0–0, 2 –0, 3–0, 4–0, 5–0, 6–0, or 7–0. The manual balance is decreased with codes 0–2, 0–3, 0–4, 0–5, 1–2, 1–3, 1–4, 1–5, or 8–0. The Error balance represents items in the Input Correction inventory, including both error registers and Error Resolution System error items. The Error balance is increased with from-to codes 0–3 and 1–3 or decreased with codes 3–0, 3–2, 3–4, and 3–5. (e) The Reject balance represents items in the reject or ERS suspense inventories. (f) The Reject balance is increased with from-to codes 0–4, 1–4, 3–4, or 6–4. The Reject balance is decreased with codes 4–0, 4–2, or 4–5. The Delete balance is not an open balance but is provided for informational purposes to show items and money that deleted from the block. The Delete balance is increased with Codes 0–2, 1–2, 3–2, 4–2, or 6–2 and decreased with code 2–0. (g) The Good balance, also not an open balance, shows the count and amount sent to Enterprise Computing Center (ECC) for posting. The Good balance is increased with codes 0–5, 1–5, 3–5, and 4–5. The Good balance is always decreased with 5–0 and may be decreased with codes 0–0R, 6–0, 6–4, and 6–2. (h) The batch and program numbers (BP) are shown on most non-remittance blocks. (i) The Action Delete Status Indicator (ADSI) is off (0) unless a Trans Deletion Control Record or 7–7 SCCF adjustment is posted to the module. If the indicator is on (1), no Good Block Proof Record can post to the module. (j) The Block Status Code (S) identifies the current status of the Block on the SCCF. (k) A Active—Open manual, error, or reject balance D Being Deleted—An 8–2 adjustment is entered today H Historic—shown on a Historic transcript only I Inactive—No open manual, error, or reject balance S Shelved—Full paid DLN with no processing activity The Block Out of Balance Indicator (B) is 1 if the block is in BOB status or 0 for all other blocks. The indicator is turned on with a 0–1 control record or off with code 1–0, 1–2, 1–3, 1–4, or 1–5, or whenever the SCCF manual balance is reduced to zero. (l) The Age Counter (A) shows the number of times that a block is selected for the monthly SCCF age review. Each time the block is printed on the monthly age transcript, the indicator is increased by one. The indicator is never decreased, unless a Historic block is reactivated as a reprocessable. (m) The Historic Cycle (HC) is filled with zeros when the original block has never pulled off to a Historic. HC with a cycle number represents the latest cycle that a block has gone to the Historic file. (n)

# Control Record Section

3.17.30.4.3 (01-01-2010) Control Record Section Each control record that posts to the SCCF is shown in the control record section of the transcript. (See IRM Figure 3.17.30-20). Figure 3.17.30-20 Shown is the same transcript as figure 19. Where as figure 21 identified the data at the top of the transcript, this figure shows the body of the transcript with 14 different alphabetized arrows stating what the item is in the transcript. Please click here for the text description of the image. The on-line transcript displays one control record per line, while the printed transcript normally displays two, reading across. For a printed transcript the first record is printed on the left side of the first line, the second record on the right side of the first line, the third record on the left side of the second line, and so on. Renumber block proof and on-line SCCF adjustment records require an entire line because of the larger size of the record. The cross-reference DLN for renumber records is shown at the end of the record and the cross-reference serial number is shown in the second serial number position. For adjustments, the remarks field is shown at the end of the record. If the remarks field is entered as all numbers, it is displayed and formatted as a cross-reference DLN.

# Record Control Elements

3.17.30.4.3.1 (01-01-2010) Record Control Elements The elements of each control record on the transcript, as follows: SC Block Control Number (ABC)—a Record Type ID Code—b 0 = SCCF Adjustment 1 = Master Control Record 2 = BOB Control Record 4 = Generated SCCF Adjustment 5 = Reinput or Delete Block Proof Record or Trans Deletion Control Record 6 = Renumber Block Proof Record or Renumber Adjustment Record 7 = Good, Error, or Reject Block Proof Record From Code (See IRM 3.17.30.5.2)—c To Code (See IRM 3.17.30.5.2)—d Reinput Source Code (N—Nullified, R—Reprocessable, U—Unidentified Remittance, 4—Reinput, H—Duplicate of Historic block, E—Multiple EPMF deletes)—e Control Record Source Code—f SCCF Posting Date (YYYYDDD format)—g SCCF Posting Cycle (YYYYCC format)—h Document Count—i Serial Number—XX shows that 2 or more control records have combined for posting to the SCCF—j Remittance Amount—k Sign (minus for credit, blank for debit)—l Cross-reference DLN—m Cross-reference serial number—n

# Invalid Record Section

3.17.30.4.4 (01-01-2010) Invalid Record Section This section prints only for the Invalid Transcript, SCF0743, and is displayed for on-line SCCF adjustments. Each control record that does not post to the SCCF is printed at the bottom of the transcript. For NR (no record) transcripts, this is the only section except for the DLN and transcript code. The standard elements of the invalid record is as follows: (See IRM Figure 3.17.30-21). Figure 3.17.30-21 Shown is an IMF Individual Control File Transcript. The elements of this invalid transcript is listed on one line at the bottom of the page with alphabetized arrows identifying the items on the line listed in this figure. Please click here for the text description of the image. The remaining elements vary with the type of control record. See IRM 3.17.30.4.5 for more information on the record formats.

# Control Record Formats

3.17.30.4.5 (01-01-2010) Control Record Formats Frequently, when working the Invalid CRL or the SCCF Invalid Transcript, it is necessary to examine the complete invalid record. All control records have 92 characters. Positions 1–61 and 89–92 is standard, although some of the positions may be blank for some types of records. Position 1—Record Type ID Code—a 0—SCCF Adjustment 1—Master Control Record 2—BOB Control Record 4—Generated SCCF Adjustment 5—Reinput or Delete Block Proof Record or Trans Deletion Control Record 6—Renumber Block Proof Record or Renumber Adjustment Record 7—Good, Error, or Reject Block Proof Record 8—Block Out of Balance Release Record (passes through SCCF to PCD) Positions 2–4–SC Block Control Number. The alpha may be blank or present for any type of control record.—b Position 5—From Code. Must be 0–9 and a valid combination. See IRM 3.17.30.5.2. The From and To codes may be blank only for a Trans Deletion Control Record.—c Position 6—To Code. Must be 0–5, 7, 9, or blank and a valid combination. See IRM 3.17.30.5.2.—d Position 7—Reinput Source Code. This position must be blank, 4, E, H, N, R, or U.—e 4—Reinput E—Override error check for EPMF deletion H—Duplicate of Historic block N—Nullified Unpostable R—Reprocessable U—Application from Unidentified Remittance File Position 8—Master File System ID Code—f 1—Individual Master File (IMF) 2—Business Master File (BMF) 3—Employee Plans Master File (EPMF) 5—Information Returns Processing (IRP) 6—Non-Master File (NMF) Positions 9–19—Block DLN—g Position 20—DLN Year Digit—h Positions 21–24—Document Count—i Positions 25–28—Batch Number—j Positions 29–33—Program Number—k Positions 34–46—Credit Amount—l Positions 47–59—Debit Amount—m Positions 60–61—DLN Serial Number—n Positions 90–92—Control Record Error Codes—o

# Variable Record Format

3.17.30.4.5.1 (03-19-2014) Variable Record Format The remaining positions (62–88) is variable, depending on the type of record. Positions not listed below are blank filler fields. Master Control Record Information: Position 62—Control Record Source Code (normally blank) M—Manual Input R—Rejects E—Error B—BOB F—ERS Position 63—Input System Source Code A—ASFR C—SCRIPS D—Electronic Transmitted Document (ETD) E—Electronic Filing F—XML G -Fed Tax II I—IDRS L - MeF (IMF and BMF) M -Mag Tape P—PAC R—Remittance Processing System (RPS) S—IRP OCR U—Unpostables W -WIRS (CAWR) blank—ISRP/DED Positions 64–75—Cross-reference Block DLN (including year digit) Positions 76–77—Cross-reference DLN serial number Position 78—System Accumulation Indicator 0—Non-Pre-journalized 1—Pre-journalized debit 2—Pre-journalized credit 3—Pre-journalized debit or credit 4—Other pre-journalized debit 5—Other pre-journalized credit 6—Other pre-journalized debit or credit 7—Future pre-journalized Reinput Block Proof Record Position 62—Control Record Source Code Positions 63–65—Abstract Number Positions 66–69—Block Record Count Position 70—Delete Source Code, M for Manual, S for SCCF, C for computer-generated, and blank Positions 71–79—TIN Positions 80–83—Name Control Position 84—Prior Year Code 3—Prior Year Position 85—System Accumulation Indicator Renumber Block Proof Record Position 62—Control Record Source Code Positions 63–74—New Block DLN (including year digit) Positions 75–76—New DLN Serial Number Position 77—New Master File System ID Code Position 78—System Accumulation Indicator Position 79—New System Accumulation Indicator Reject Block Proof Record Position 62—Control Record Source Code Position 63—System Accumulation Indicator SCCF Adjustment Record Position 62—Control Record Source Code. See IRM 3.17.30.4.3 Positions 63–65—NMF Abstract Number Position 66—System Accumulation Indicator Positions 67–76—Employee Number (present for on-line adjustments) Position 84—ISS Code, Value of "C" for SCRIPS Position 89—SCFAJ Update Indicator (1=SCFAJ, 0=Other source) Positions 90–92—Control Record Error Code Field BOB Control Record Positions 34–37—Generated Block Document Count Position 38—BOB Code Delete Block Proof Record Position 62—Control Record Source Code Positions 63–71–TIN Positions 72–75–Name Control Position 76—System Accumulation Indicator Error Block Proof Record Position 62—Control Record Source Code Position 63—System Accumulation Indicator Good Block Proof Record Position 62—Control Record Source Code Position 63—Trans Source Code of the Good Block Proof Record. M—Mainline U—Unpostables I—IDRS Z—OCR B—AVR C—ICS E—AIMS L—ALS R—ASFR(IDS) S—SPack V—TRIS Z—Default Positions 64–66—NMF Abstract Number Position 67—Document Prior Status Code D—Raw Input (non-BOB) B—Corrected BOB U—Unpostables E—Errors R—Rejects G—Good transaction W—Raw Document Unit I—IDRS Positions 68–71—Block Record Count Positions 72–83—Trans Tape Sequence Number Position 84—Treasury Reports Data Indicator 1—Block has gas and oil data Position 85—Input System Source Code (see MCR above) Position 86—System Accumulation Indicator

# Reactivation of Service Center Control File (SCCF) Historic Transcripts

3.17.30.4.6 (01-01-2010) Reactivation of Service Center Control File (SCCF) Historic Transcripts Any module that has removed to the Historic Database in the current year or prior six years may be reactivated. Modules with reprocessable or nullified unpostable activity automatically generate reactivation requests. Modules that require research of the Historic transcript may be reactivated with Command Code SCFTR, definer H. Historic reactivation requests generate whenever a 0–0 R (reprocessable) or 6–4, 6–0, or some 6–2 (nullified) control record is posted to a SCCF module where only an abbreviated historic Database record is present. Nullified control records (from–to code 6–2) deleted from IMF with an IMF DLN do not generate a reactivation request nor is the 6–2 control record posted to the SCCF Database. These control records appear on the IMF Nullified CRL for research capability but drop from further processing. Only the reactivating control record is posted to the SCCF Database initially. When the generated request is processed in SCF96 and the SCF97, the old control records will be moved in front of the current activity on the SCCF module. (See IRM Figure 3.17.30-22). SCCF modules reactivated by 6–2 control records will be in inactive status (Block Status Code I). For aging purposes, reprocessables get treated as new modules, with the cycle of the 0–0 R record treated as the beginning cycle. For nullified unpostable records, the age indicator and original cycle of the historic record get kept and used for age analysis. Figure 3.17.30-22 Shown is an Individual Control File Transcript. The transcript has the following listed across the top of the report Block DLNCountAmountCount (status of the block)Amount (money in Error, Reject, Manual status)The next information shown on this transcript on each line is the chronology of this block as identified in the bullets below: From-To historyJulian dates while in a certain From-To historyDocument CountSerial number of the document in the blockMoney Amount Please click here for the text description of the image. On rare occasions, a new block MCR may match the DLN of an abbreviated historic record for a block that is actually numbered ten years earlier. In this case, the MCR for the new block can be established only with Command Code SCFAJ, from–to code 0–0, reinput source code H. See transcript code 04 instructions in IRM 3.17.30.9.1. Blocks reactivated by SCFTRH request for historic research get created in Inactive status on the control file.

# Command Code SCFTR Transcripts

3.17.30.4.6.1 (01-01-2010) Command Code SCFTR Transcripts In addition to the control records from the Historic, each reactivation from SCFTRH also generates an informational record to show the date and cycle of reactivation. (See IRM Figure 3.17.30-23). Figure 3.17.30-23 Shown is an Individual Control File Transcript. The transcript has the following listed across the top of the report Block DLNCountAmountCount (status of the block)Amount (money in Error, Reject, Manual status)The next information shown on this transcript on each line is the chronology of this block as identified in the bullets below: From-To historyJulian dates while in a certain From-To historyDocument CountSerial number of the document in the blockMoney AmountOn the right of the last chronology history is the words, HIST REACTIV, letting the person using this transcript that it is reactivated from History File as described in the text. Please click here for the text description of the image. This Record has record type 4, from–to code 9–9, control record source code H and the literal "HIST REACTIV" in the remarks field. This generated control record does not appear on the Adjustment CRL or any other listing. With no further activity, the block will remain on the SCCF Database for two cycles from the date of the 9–9 H record, then removed to the next historic. All module balances that were present on the Historic module will also be present on this type of reactivated module. To request reactivation of a SCCF historic module, enter Command Code SCFTR in the normal manner. If the block is not on the SCCF Database but is available for reactivation, the response will be an abbreviated SCCF transcript with only the DLN, historic cycle, and "H" block status code, plus a pre-formatted SCFTRH request record on the first line, and the message "The complete record of the DLN you requested is on the SCCF historic file. To request overnight reactivation for research, move to the end of the SCFTRH record, and transmit." (See IRM Figure 3.17.30-24). Figure 3.17.30-24 Shown on the top line of this transcript is SCFTRH and some numbers, this identifies this as a history related transcript as defined in the text. The transcript has the following listed across the top of the report, below the SCFTRH line, only the Block DLN field is populated. Block DLNCountAmountCount (status of the block)Amount (money in Error, Reject, Manual status)At the bottom of this transcript is a paragraph as stated in the text. Please click here for the text description of the image. The screen shows that the request is accepted. (See IRM Figure 3.17.30-25). Figure 3.17.30-25 Shown on the top line of this transcript is SCFTRH and some numbers, this identifies this as a history related transcript as defined in the text.The transcript has the following listed across the top of the report, below the SCFTRH line, only the Block DLN field is populated. Block DLNCountAmountCount (status of the block)Amount (money in Error, Reject, Manual status)At the bottom of this transcript is a sentence stating the reactivation request is complete as stated in the text. Please click here for the text description of the image. If a SCFTRH request is entered earlier in the day or a previous day but not yet processed, no damage will be done by entering the request again. The SCF17 program sorts all incoming reactivation requests, giving priority to requests from batch processing, then to the earliest on-line request. Duplicate requests will be dropped. The SCFTRH format is also valid without first using SCFTR by entering the entire record. The format is the same as SCFTR, plus the historic cycle: SCFTRH 1292110281049 8913. Any reactivation request that is created on-line from SCFTRH or SCFAJ since the last SCF17 run can be reviewed, corrected, canceled, or added by entering Command Code SCFTR with definer R. Requests generated from batch processing is passed directly to SCF17 and is not available for review.

# Command Code SCFTRR to Change or Delete Records

3.17.30.4.6.2 (01-01-2010) Command Code SCFTRR to Change or Delete Records Use SCFTRR to change or delete a record if a mistake is made while using SCFTRH or SCFAJ. Enter SCFTRR and transmit. The response is a screen display of all historic reactivation requests that have been created during the same day. (See IRM Figure 3.17.30-26). Figure 3.17.30-26 Shown is a HISTORIC REACTIVATION REQUEST. The top line has SCFTRR on the left and date on the right of the screen. The next line has the title of this request HISTORIC REACTIVATION REQUEST. There is six columns on this screen from left to right: ACTION MFCBLOCK-DLNCYCLE REQUESTED VIA (this field has the acronym SCFTRH, below this header) ERROR-MESSAGEThe last line of screen has the employee number on the left and page number on the right of the screen. Please click here for the text description of the image.

# Command Code SCFTR Requests

3.17.30.4.6.3 (01-01-2010) Command Code SCFTR Requests This file has SCFTRH requests, plus requests generated because of posting 0–0 R, 6–4, 6–0, or 6–2 control records from SCFAJ to modules on the Historic file. The record(s) is listed in the order of prior input. The SCFTRR file has up to 682 records.

# Action Codes

3.17.30.4.6.4 (01-01-2010) Action Codes Overlay the Action Code X with one of the following codes to correct the file: Action Code Description R to remove a record from the historic reactivation request file. C to change a record and overlay the correct information. A records can be added and to overlay Master File, block DLN, and cycle of the first available x-filled line. Since access with Definer R is nonrestricted, it may be desirable to monitor the SCFTRR file. Additions to the reactivation request file by other than Data Control technicians should be made using Command Code SCFTRH; changes to the request file by Data Control are infrequent. Like SCFTRH, records created or corrected in SCFTRR will generate a special 9–9 H control record, with "Hist Reactiv" in remarks. When finished with all corrections, move to the bottom of the screen, and transmit. All records with an Action Code other than X are validated. If no error messages, the request file is updated. If the updated file is accessed again with SCFTRR, the prior records added or corrected will show with an action code X. This prevents unnecessary revalidation of prior SCFTRR input.

# Error Messages

3.17.30.4.6.5 (01-01-2010) Error Messages An error message causes the entire transmission to be rejected and the file is returned to the previous status. The error messages: Duplicate Request—The same Master File, DLN, and cycle is entered twice. While duplicates from other sources is valid for input, SCFTRR will not accept the same record twice. Non-Number DLN—The DLN must be 12 numbers. Non-Number Cycle Invalid Action—The action code must be A, C, or R. Invalid Cycle—The cycle number must be numbers and cannot be greater than the current cycle. Invalid Master File—The Master File code must be 1–6.

# Historic Reactivation

3.17.30.4.6.6 (01-01-2010) Historic Reactivation The historic reactivation request file has only requests from the same day. If the SCF96 program is not run after a previous SCF17, requests from the previous day will still be processed, but they cannot be accessed or corrected. Requests for reactivation get collected and sorted in SCF17 for processing in runs SCF96 and SCF97. A report from SCF17 lists the historic cycles that has records requested for reactivation. (See IRM Figure 3.17.30-27). Figure 3.17.30-27 Shown is a REACTIVATION REQUEST LIST, as described in the text. This report shows the date, total number of requests, and has three columns with the following headers: HISTORIC-CYCLEMFCBLOCK DLN Please click here for the text description of the image. SCF96 matches the records on the historic reactivation request file with the tapes of historic transcripts and extracts the records to be reactivated. The historic tapes for each cycle identified on the SCF17 report is ran against the request file in the SCF96 program. Historic records are expected to remain on the potential reactivation file for five years. While SCF96 is expected to be run daily, at least for the recent cycles, each Submission Processing Campus also has the option of not running the program and keeping all reactivation requests to be run on a subsequent evening. SCF97 loads the extracted historic records onto the SCCF Database and must be run after each SCF96 before the next SCF03.

# Adjusting the Service Center Control File (SCCF)

3.17.30.5 (01-01-2010) Adjusting the Service Center Control File (SCCF) The following instructions pertain to adjusting the SCCF.

# Types of Adjustments

3.17.30.5.1 (01-01-2010) Types of Adjustments Adjustments to the SCCF get prepared because of SCCF posting errors, age review, and other problems identified during processing. Most adjustments to the SCCF get entered with Command Code SCFAJ. With SCFAJ, each adjustment is input, validated, and posted in real time. Input of SCCF adjustments through the ISRP is still valid as a backup. However, ISRP input is recommended only when a large number of adjustments must be prepared or when Command Code SCFAJ is unavailable. Input of SCCF adjustments by punched card is no longer valid. Form 4028 may be used as a backup source document for SCCF adjustments. The form may also be used if a SCCF adjustment must be prepared by someone who is not authorized to use SCFAJ. Be sure to annotate the source listing or transcript with the adjustment information and date if Form 4028 is no longer being used as a paper record of the adjustment. The SCFAJ remarks field is the only other permanent audit trail.

# Command Code SCFAJ Access

3.17.30.5.1.1 (01-01-2010) Command Code SCFAJ Access Access to Command Code SCFAJ should be carefully controlled by the Accounting Authorizing Official to prevent unauthorized or untrained personnel from making improper adjustments. Any person who prepares or inputs a SCCF adjustment may be affecting more than just the SCCF module that is in error. Adjustments are of major importance in supporting account balances on the SCCF and should be prepared with full knowledge of what corrective action must be taken and how that action affects the SCCF. When preparing an adjustment, always bear in mind that the "In-Process" pre-journalized amounts must agree with General Ledger (RRACS) Account (IMF) 4220, (BMF) 4120, and (NMF) 4420. Adjustments to the SCCF can be generated by input from the BOB, Reject, and Error functions. SP BBTS users in control areas may also create SCCF adjustments via Batch Block Volume Change Application. The From and To Code determine the type of action to the SCCF.

# From and To Codes

3.17.30.5.2 (01-01-2010) From and To Codes Every transaction that posts to the SCCF has a From Code and To Code. For Block Proof Records, the From Code shows the balance being reduced, while the To Code shows the balance being increased. SCCF adjustment Records may transfer a balance the same way as Block Proof Records, change the in-process balance only, or merely alter an indicator or code on the SCCF module. When the From and To Codes is in the range of 0 to 6, the standard meanings apply. From Code To Code Meaning 0 0 Raw data/manual 1 1 BOB 2 2 SCCF and File Delete 3 3 Error 4 4 Reject 5 5 Good Tape 6 Unpostables

# Special Meanings of From and To Code

3.17.30.5.2.1 (01-01-2010) Special Meanings of From and To Code When the From Code is 7, 8, or 9, both the From Code and To Code have special meanings. From Code To Code Meaning 7 0 Increase the original and manual count and/or amount. Use this code only if the original count or amount is in error. 8 0 Decrease the original and manual count and/or amount. 7 7 Turn the Action Delete Status Indicator (ADSI) on 8 7 Turn the ADSI off 8 2 Delete entire SCCF module from the database in the next posting run. 9 9 Information only From–To Codes 7–0 and 8–0 will not "unshelve" full paid blocks which systemically shelved, (i.e., will not change the Block Status Code from S to A). From–To code 9–9 to post audit trail or other information will not "unshelve" full-paid blocks.

# Standard From and To Code Combinations

3.17.30.5.2.2 (01-01-2010) Standard From and To Code Combinations The standard From–To combinations: From Code To Code Meaning 0 0 Master Control Record 0 1 BOB Control Record 0,1,3,4 5 Good Block Proof Record 0,1 3 Error Block Proof Record 0,1,3,6 4 Reject Block Proof Record 0,1,3,4 2 Old DLN Renumber BPR 0 0 New DLN Renumber BPR 5 0 Delete 1,2,3,4,5,6 0 Reinput Block Proof Record 0,1,3,4,6 2 Delete Block Proof Record Any of these From–To combinations may also be input with a SCCF adjustment. Remember that for any standard adjustment, code 0 or 1 changes the manual balance, code 2 changes the file delete balance, code 3 changes the error balance, and code 4 changes the reject balance. Code 5 affects the good balance, and Code 6 may affect the good or the original balance. Codes 8–0 and 7–0 should be used when the count and/or amount is previously established incorrectly. Block document counts corrected by batch transmittal changes and BOB Code R corrections is examples where From–To Codes 8–0 and 7–0 should be used. Code 8–0 shows that the documents or money is not being moved to another DLN or to another RRACS account. Code 8–0 may be used if the documents or money had previously established elsewhere. Use Code 0–2, 1–2, 3–2, or 4–2 if documents or money get deleted and moved or routed elsewhere. The distinction is intended to help preserve an effective audit trail. That is, when To Code 2 is used, we should expect the audit trail to lead to a new DLN, new general ledger account, or to a document that is voided.

# Other From and To Codes

3.17.30.5.2.3 (01-01-2010) Other From and To Codes Code 8–2 is used to delete a SCCF module immediately. Most normal validity checks get bypassed so that invalid data can be removed. The module will appear on the SCF0743 following the processing of the 8–2 to the SCCF database. This transcript is for use in the reconstruction of the module if necessary. Code 9–9 is an informational code that may be used with any source code to record a SCCF related action. For example, use 99D to record a delete from TEP or ECC. This code has no effect on SCCF balances or indicators. Code 2–0 should be used when a document or money amount has a delete adjustment (code 0–2, 1–2, 3–2 or 4–2) that needs to be reversed.

# Sequence of Posted Adjustments

3.17.30.5.2.4 (01-01-2010) Sequence of Posted Adjustments On-line SCCF adjustments post in the order that they're input. Batch control records get sorted and posted in the following sequence: Master File system code DLN Record type ID Code—Of the control records input through batch processing, MCRs (Record Type 1) get sorted first, followed by SCCF adjustments (code 0), BOB control records, generated SCCF adjustments, Reinput and delete block proof records, Renumber records, and Good/Error/Reject Block Proof Records. From Code—Within record type, control records get sorted beginning with the lower numbered From Code. Exception: Adjustments with codes 3–0, 4–0, 5–0, 7–0, and 8–0 get sorted immediately after Code 0–0. To Code—Within From Code, the record with the lower To Code is posted first. Reinput Source Code

# Control Records Source Code

3.17.30.5.3 (01-01-2010) Control Records Source Code The source code of adjustments identifies the area which initiated the record. The Control Record Source Code is required for every SCCF adjustment, including renumber adjustments. The code should show the source of the adjustment. When selecting a code, remember that only codes D and R will adjust the Block Proof Summary (PCD). Some of the codes that may be used: Code Name A Age Review B Block-out-of-Balance Status C Control Record List D ECC Delete E Error Delete F ERS G NMF Good Block Proof Record J Journal action pending K BBTS Adjustments M Miscellaneous N Nullified P Report period R Reject unit T Invalid Posting Transcript W IRP OCR X Generated if no code is input Source Code A is used when an adjustment is made from the Aged transcripts. Source Code B is used when an adjustment is made by the BOB function and for SCCF-related BOB code adjustments. Adjustments made from the CRL to correct error codes; to correct erroneous MCRs; and to create MCRs normally created on the Master CRL get assigned a source code C. Source Code D is used for ECC deletes. Source Code E is used by the Input Correction Operation. Source Code F identifies adjustments made by the ERS System or for an ERS record. Source Code J should be used whenever a RRACS journal action is required but not completed prior to input. Verify from the adjustment list that the journal action is being completed. Source Code K identifies adjustments originating from BBTS. Use Source Code M when none of the other Control Record source codes applies. Source Code N is used for adjustment to Nullified Unpostables. Source Code P pertains to the report period. Use code P as an alert that a correction to the MBCS may be necessary for revenue receipt balancing. Source Code R is used for adjustments input by the Reject Function. For all adjustments prepared as the result of the invalid posting transcript assign Source Code T. Any adjustment (regardless of source) for an IRP OCR block should include Source Code W. Other codes may be established locally with designated special meanings.

# Input of Command Code SCFAJ

3.17.30.5.4 (01-01-2010) Input of Command Code SCFAJ Enter Command Code SCFAJF to display a SCCF adjustment screen. (See IRM Figure 3.17.30-28). Figure 3.17.30-28 Shown is the SCFAJ screen described in the text. It has the following fields to be populated, listed from top to bottom of the screen: BLOCK DLNMASTER FILEFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. Overlay the Xs with the required information. The Block DLN, From-To Code, Master File Code, and Remarks fields is mandatory. The remaining fields should be entered when needed. To blank a field after data is entered, overlay with spaces.

# Command Code SCFAJ Fields

3.17.30.5.4.1 (01-01-2010) Command Code SCFAJ Fields Enter the fields as follows: Block DLN—Enter the twelve-digit block DLN with year digit. Be sure that the correct number is entered before transmitting, as the wrong SCCF module could be updated. The SCFAJ program does not allow more than 12 numbers to be entered. Master File—Enter the correct number code for the file being adjusted. 1 IMF 2 BMF 3 EPMF 5 IRP 6 NMF From To Codes—See IRM 3.17.30.5.2 for the correct codes. Reinput Source Code—Leave blank unless one of the following applies: Enter N for a document that is Unpostable if the from–to code is 0–0, 6–0, or 6–4. Enter R for a reprocessable with from–to code 0–0, 6–0, or 6–4. Code R should take precedence over code N if both apply. Enter U for an IDRS or NMF application from the Unidentified Remittance File with from–to code 0–0 or 0–5 only. Enter H to override the duplicate DLN check and allow a current list year DLN to be established when the duplication is because of a ten-year old SCCF module with Block Status Code H (Historic) or I (Inactive). Enter E to override the error check and allow multiple deletions for EPMF. Code 4 may be entered to show a Submission Processing Campus reinput.

# Control Record Source Code

3.17.30.5.4.2 (01-01-2010) Control Record Source Code Control Record Source Code Enter the applicable code from IRM 3.17.30.5.3. If the SCCF adjustment is not journalized but will require subsequent journal action from the Adjustment CRL, be sure to enter code J, regardless of what other code may apply. If the Control Record Source Code is omitted, an X is generated. Document Count—Enter the number of documents being adjusted, without leading blanks or zeros. Credit Amount—Enter the amount of the credit being adjusted. Do not enter commas or leading zeros. Debit Amount—Enter the amount of the debit being adjusted. Debit amounts is valid only with document codes 24, 45, 48, 51, 58, and 87. ABC—Enter the alpha block control number of the block being adjusted, if known. Serial Number—Enter the document serial number whenever only one document is being adjusted, or when a reference to a specific serial number would improve the audit trail. NMF Abstract Number This field is required for NMF when the To Code is 5, unless the abstract number will be generated. See IRM 3.17.30.18.1 for more instructions and IRM 3.17.30.18.3 for a list of manual and generated abstract numbers.

# Remarks Section

3.17.30.5.4.3 (01-01-2010) Remarks Section The 14 position remarks field is a mandatory field that should be used to enter any cross-reference DLN and other audit trail information. Any time a DLN on the document changed, it is important to provide cross-reference DLN information on the SCCF for future research by payment tracers and other functions. If 14 numbers are entered, the information is kept and displayed on the transcript in DLN format. If a cross-reference DLN is entered and other information is also required, enter a second SCFAJ adjustment with from–to codes 9–9 and the other information in remarks.

# Completed Screen

3.17.30.5.4.4 (01-01-2010) Completed Screen After the screen is completed, recheck the record, especially the DLN, to ensure it is entered correctly, then transmit with the cursor in any location after the remarks data. (See IRM Figure 3.17.30-29). Figure 3.17.30-29 Shown is a screen shot of two SCFAJ screens. Most of the following fillable lines get populated for illustrative purposes: BLOCK DLNMASTER FILEFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. At the end of the day, SCFAJ adjustments get downloaded from real time on run SCF17, accumulated with all other control records in run SCF01, and listed on the SCF1141 Adjustment CRL. However, the record has already posted to the SCCF, so it is not passed to the SCF03 posting run. On-line SCCF adjustments is not revalidated by the batch programs. Only control records from other sources can be error coded or invalid.

# Validation of Command Code SCFAJ

3.17.30.5.5 (01-01-2010) Validation of Command Code SCFAJ Each SCFAJ adjustment is immediately validated and posted to the SCCF using the same checks as for batch processing. If the SCFAJ record does not meet a CRL validity check, it is re-displayed with an error message. (See IRM Figure 3.17.30-30). Figure 3.17.30-30 Shown is the SCFAJ screen described in the text. It has the following fields to be populated, listed from top to bottom of the screen with the last row being populated with a systemic generated Error Code message : BLOCK DLNMASTER FILEFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABC SERIAL NUMBERNMF ABSTRACT NUMBERREMARKSError Message (System generated) Please click here for the text description of the image. The same error codes apply as for other control records on the CRL. Up to three error messages may display at one time. The valid error messages: Error Code 1: Invalid DLN Error Code 3: Bad Doc Code/Master File Combination Error Code 5: Credit or Debit Fields is Inconsistent Error Code 8: Invalid NMF Abstract Number Error Code 9: Invalid Document Count Error Code 0: Invalid Amount Field Error Code B: Invalid Reinput Source Code Error Code C: Incomplete Adjustment Record Error Code E: Invalid Entry for Deletion Error Code T: Invalid Tax Class Error Code U: Unable to Determine NMF True Tax Class Error Code Y: Invalid From–To Code Error Code Z: Invalid Master File System ID Code To correct the adjustment screen, overlay with correct data any field that is invalid. Be sure to blank out any field or position that should be removed. Move the cursor to the bottom of the screen and retransmit. (See IRM Figure 3.17.30-31). Figure 3.17.30-31 Shown is the SCFAJ screen described in the text. It has the following fields to be populated, listed from top to bottom of the screen: BLOCK DLNMASTER FILEFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. If you decide not to input the adjustment, overlay the SCFAJ command code with any other command and transmit.

# Service Center Control File (SCCF) Control Record Listing (CRL) Validity Checks

3.17.30.5.5.1 (01-01-2010) Service Center Control File (SCCF) Control Record Listing (CRL) Validity Checks When the SCCF adjustment passes the CRL validity checks, the record tries to post the SCCF. If accepted, the screen will display the message "Request Completed—Block DLN XXXXXXXXXXXX Updated" , and re-display the SCFAJ screen with the same record. To input a new adjustment, either overlay the displayed fields (being careful to blank unneeded data) or transmit SCFAJF to receive a blank screen.

# Service Center Control File (SCCF) Control Record Listing (CRL) Failed Validity Checks

3.17.30.5.5.2 (01-01-2010) Service Center Control File (SCCF) Control Record Listing (CRL) Failed Validity Checks If the record does not post to the SCCF, control is passed to Command Code SCFTR which displays the Invalid Transcript. (See IRM Figure 3.17.30-32). Figure 3.17.30-32 Shown on the top line of this transcript is title, cycle, and date. The transcript has the following categories across the top of the report, below the title line: TCBlock DLNCountAmountCount (status of the block)Amount (money in Error, Reject, Manual status)The data listed below categories is the invalid transcript data. Please click here for the text description of the image. A transcript code is displayed to the left of the DLN. The standard invalid posting conditions of SCF0743 is made in real time and displayed. The invalid record is shown at the bottom of the transcript. When you determine what changes need to be made to the adjustment, enter SCFAJF and reenter the corrected record, and transmit. (See IRM Figure 3.17.30-33). Figure 3.17.30-33 Shown is the SCFAJ screen described in the text. It has the following fields to be populated, listed from top to bottom of the screen: BLOCK DLNMASTER FILEFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. At any time, if you decide not to complete the adjustment, overlay the displayed command code and transmit. If the adjustment does not find a matching DLN on the control file (and will not establish a module), the message "No Matching Record found on Database" is displayed. To prevent incorrect data from posting to the SCCF, be sure to verify the information, especially the DLN, on the screen before transmitting. Once the adjustment has posted to the SCCF, it cannot be backed out, except by preparing a new adjustment, such as an 8–2 after a 0–0.

# Control Record Listing (CRL) Posted Adjustments

3.17.30.5.5.3 (01-01-2010) Control Record Listing (CRL) Posted Adjustments All on-line SCCF adjustments that posted to the SCCF will be printed on the next Adjustment CRL. The IDRS employee number is printed for all on-line adjustments input via IDRS Command Code SCFAJ. The Remarks information does not appear on the Adjustment list, due to a lack of space. However, the remarks are part of the SCCF record and appear on any on-line or printed transcript.

# Preparation of Form 4028 Service Center Control File (SCCF) Adjustment Record

3.17.30.5.6 (01-01-2010) Preparation of Form 4028 Service Center Control File (SCCF) Adjustment Record Prepare Form 4028 when an adjustment to the SCCF will be input by ISRP or when required by local procedures to document an adjustment input on SCFAJ. (See IRM Figure 3.17.30-34). Figure 3.17.30-34 Shown is a Form 4028 with a box superimposed on part of the figure listing the fourteen columns as explained in the text: Serial NumberSC or Alpha Block Control NumberFrom CodeTo CodeReinput Source CodeMaster FileBlock DLN (the following five bullets is a listed subset of this on the line below this header)Service Center or District OfficeTax Class and Doc. CodeJulian DateBlock NumberYear Document CountAdjustment Credit AmountAdjustment Debit AmountDLN Serial NumberControl Record Source CodeNMF Abstract NumberReason for Adjustment Please click here for the text description of the image. Serial number—This is a Consecutive two-digit serial number assigned later for transcribing for the ISRP system. See IRM 3.17.30.5.8 SC or Alpha Block Control Number—For adjustments made from the Invalid Transcript, use the actual ABC to prevent problems on the Cycle Proof List. For other adjustments, the CRL Julian date or other audit trail information may be used. Adjustment Code From Code—identifies where the record is coming from. To Code—identifies where the record is moving to. (See IRM 3.17.30.5.2) Reinput Source Code Enter N for a document that is unpostable. This code is necessary only with adjustment codes 00, 60, and 64. Enter R for a reprocessable. This code is normally used with 00 but is necessary for 60 and 64 if a reprocessable subsequently unposts and is nullified. Code R should take precedence over the N. Enter U for an IDRS or NMF application from the Unidentified Remittance File with adjustment code 00 or 05 only. Code H will override the duplicate DLN check, reactivate the original module from Historic, and allow a block that completely processed to be set up with 00 again. The H is valid with SCFAJ only. Code E will override the error check for multiple EPMF deletes but should rarely be used. Code E is valid only with Command Code SCFAJ. Code 4 may be entered to show a Submission Processing Campus reinput.

# Master File

3.17.30.5.6.1 (01-01-2010) Master File Master File—identifies the Master File IMF use number 1 BMF use number 2 EPMF use number 3 IRP use number 5 NMF use number 6

# Block Document Locator Number (DLN)

3.17.30.5.6.2 (01-01-2010) Block Document Locator Number (DLN) Block DLN is the DLN of the block being adjusted. Submission Processing Campus or Area Office—2 numbers Tax Class and Document Code—3 numbers Julian Date—3 numbers Block Number—3 numbers Year—1 number

# Document Count and Adjustment Amount

3.17.30.5.6.3 (01-01-2010) Document Count and Adjustment Amount Document Count—this is the total number of items being adjusted. Do not precede with zeros. Adjustment Amount—This is the total amount being adjusted. Credit Debit

# Serial Number

3.17.30.5.6.4 (01-01-2010) Serial Number Serial Number—Enter the DLN serial number whenever only one document is affected by the adjustment. This will improve the SCCF audit trail by allowing many Aged review and posting transcript cases to be identified by fourteen-digit DLN.

# Control Record Source Code

3.17.30.5.6.5 (01-01-2010) Control Record Source Code Control Record Source Code—This is the code identifying the area where the adjustment is being initiated from. See IRM 3.17.30.5.3 for the Codes.

# Non-Master File (NMF) Abstract Number

3.17.30.5.6.6 (01-01-2010) Non-Master File (NMF) Abstract Number NMF Abstract Number—For NMF adjustments with To Code 5, enter a valid NMF abstract number, unless the abstract number will be generated. See IRM 3.17.30.18.3 for a list of NMF document codes and related abstract information. Reason for Adjustment—This is the reason the SCCF is being adjusted. Use journal number for references if applicable. Use Form 9382 number and Program number. Enter the Julian date of the CRL or transcript being adjusted. The top of the Form 4028 identifies the Master File, the control number of the adjustments, name of preparer, date and number of pages submitted by preparer. The SCCF does not require adjustments to be input separately for each Master File. However, a Master File sort may be required locally. Form 4028 is used as a tool when researching and balancing accounts or resolving error codes on the CRL adjustment list.

# Preparation of Form 4028–A Service Center Control File (SCCF) Renumber Adjustment Record

3.17.30.5.7 (01-01-2010) Preparation of Form 4028–A Service Center Control File (SCCF) Renumber Adjustment Record Prepare Form 4028-A to delete one DLN and simultaneously establish a renumber DLN on the SCCF. (See IRM Figure 3.17.30-35). Figure 3.17.30-35 Shown is a Form 4028-A with a box superimposed on part of the figure listing the fifteen columns as explained in the text: Serial NumberSC or Alpha Block Control NumberFrom CodeTo CodeReinput Source CodeMaster FileBlock DLN (the following five bullets is a listed subset of this on the line below this header)Service Center or District OfficeTax Class and Doc. CodeJulian DateBlock NumberYear Document CountAdjustment Credit AmountAdjustment Debit AmountDLN Serial NumberControl Record Source CodeNew DLN (the following five bullets is listed below this header to be populated)Service Center or District OfficeTax Class or Document CodeJulian DateBlock NumberYearNew DLN Serial NumberNew Master File CodeRemarks Please click here for the text description of the image. Serial number—An assigned, consecutive two-digit number assigned later. SC or ABC number—the document ABC number or Julian date of the CRL. From Code—Normally "0" when prepared by Data Controls. The To Code is generated and not part of the input record. Reinput Source Code—"R" for Reprocessable, "N" for Nullified Unpostables, or "4" for Submission Processing Campus reinput. Usually blank. Master File Code—See top of form for the correct code. Original DLN—DLN of block being deleted. Document Count—Number of items being deleted and established under new DLN. Adjustment Amount—Credit or Debit Field Money amount being deleted and established under new DLN. Original Serial No.—the serial number of the deleted record, if only one document. Control Record Source Code—Enter a code from the listing in IRM 3.17.30.5.3. New Block DLN—the new DLN being established for the new block. A DLN must be entered. Literal is valid only from rejects or ERS. New Serial Number—the serial number of the New DLN, if only one document. New Master File—Enter the number code of the new Master File (as shown on top of form) whenever the new DLN is for a Master File other than the original DLN. Leave blank if the Master File is not changed. Remarks—Information for an audit trail and a good research tool.

# Information on Top of Form 4028-A

3.17.30.5.7.1 (01-01-2010) Information on Top of Form 4028-A The top of the Form 4028-A identifies the Master File and control number of the Adjustments, name of preparer, date, and number of pages used by the preparer. A To Code "2" will always be generated by the ISRP system.

# Input and Control of Service Center Control File (SCCF) Adjustments

3.17.30.5.8 (01-01-2010) Input and Control of Service Center Control File (SCCF) Adjustments Form 4028-A and any Form 4028 that is not being input with SCFAJ must be blocked for input in the same manner as ISRP Master Control records. Form 4028 and Form 4028-A must be blocked separately. Figure 3.17.30-36 Shown is a Form 4028-A with a box superimposed on part of the figure listing the fifteen columns as explained in the text: Serial NumberSC or Alpha Block Control NumberFrom CodeTo CodeReinput Source CodeMaster FileBlock DLN (the following five bullets is a listed subset of this on the line below this header)Service Center or District OfficeTax Class and Doc. CodeJulian DateBlock NumberYear Document CountAdjustment Credit AmountAdjustment Debit AmountDLN Serial NumberControl Record Source CodeNew DLN (the following five bullets is listed below this header to be populated)Service Center or District OfficeTax Class or Document CodeJulian DateBlock NumberYearNew DLN Serial NumberNew Master File CodeRemarksTwo rows get populated with data to show an original DLN and the renumber DLN. Please click here for the text description of the image. Assign a consecutive two-digit serial number down the left column beginning with 00. The block cannot exceed 100 adjustment records. If no lines get skipped, the serial number is required only on the first and last entries on each page. No sort by Master File is required. Verify the source document against the corresponding CRL list to assure that all SCCF adjustments is transcribed. (See IRM Figure 3.17.30-37). Figure 3.17.30-37 Shown is a Renumber Control Record List. The record has the following columns with the rows populated with data, as described in the text: ERR CODEDELETED DLNSER NUMRCFCTCDOC CTAMOUNTNEW DLNSER NUMDOC CTNEW MFRC Please click here for the text description of the image.

# Control Record List

3.17.30.6 (01-01-2010) Control Record List The following information pertains to the Control Record List.

# Explanation and Contents

3.17.30.6.1 (01-01-2010) Explanation and Contents The Control Record Listing (CRL) is the name given to the consolidated listing of all records that get processed to the SCCF on a given day. Although the CRL is produced by a single computer run (SCF11), the control records get divided into five major segments and printed separately by Master File. Master Control Record List Control Record List Adjustment Tape Control Record List Renumber Control Record List Nullified Control Record List Some control records are so invalid that the CRL program cannot determine the correct list for displaying the record. These will be printed on the CRL-Invalid Control Records. The SCF01 Run Control Report (SCF0160) is a 3–page report listing all the inputs and outputs of SCF 01. Page 1 lists all the input files with the number of records from each file. (See IRM Figure 3.17.30-38). Figure 3.17.30-38 Shown is the SCF01 Run Control Report as described in the text. It has the three following column headers for data to be populated in rows for each run: FILE IDFILE/RECORD TYPE LITERALCOMPUTED COUNT Please click here for the text description of the image. Use page 1 to identify any files or records that may have omitted from the run. Page 1 may also be used to help in the daily error and reject balancing. Page 2 is the output report which lists the number of each type of control record being passed to subsequent runs. Page 3 provides a copy of the date record information that was used to compute revenue receipts and determine whether the Cycle Proof List and Master Block Control Sheet would be printed. The bottom of page 3 provides a count of each error code that is printed on the different sections of the CRL. Instructions for updating the date record can be found in IRM 3.17.30.16.3

# Invalid Control Record List

3.17.30.6.2 (01-01-2010) Invalid Control Record List Any control record that cannot be recognized as belonging in one of the regular CRL listings will be printed on the Control Record List-Invalid Records. The Invalid Records List is printed in the input format. (See IRM Figure 3.17.30-39). Figure 3.17.30-39 Shown is the Control Record List - Invalid Control Records. It has the following five columns which provide the information stated in the text: ERROR CODESERROR CODESCONTROL RECORDNo header, just a column with the number 001 in each rowFILEThe bottom of the report lists the number of TOTAL INVALID RECORDS. Please click here for the text description of the image. The conditions included on this listing is: Invalid Record Type Code. Position 1 must be 0,1,2,4,5,6,7, or 8. Invalid From-To Code. Positions 5 and 6 must be a valid From–To combination. See IRM 3.17.30.5.2. Invalid Master File System Code. Position 8 must be 1,2,3,4,5, or 6. Invalid tax class. Position 11 must be number and must be a valid tax class for the Master File in position 8. Invalid tax class/document code combination on a BOB Release Record. No correction is needed for the SCCF but an adjustment may be needed to the Block Proof Summary. To help identify and correct the invalid record, the entire record should be examined. The error code should identify the specific reason that the record is invalid. For NMF, if the tax class is not equal to 6 (except for SCCF-generated Trans Deletion Control Records), a blank tax class appears on the Invalid List. Error Codes T, U, V, X, Y, and Z is valid on this listing. See IRM 3.17.30.7.1.1 for procedures.

# Adjustment Control Record List

3.17.30.6.3 (01-01-2010) Adjustment Control Record List All SCCF adjustments that pass the initial validity checks get printed on the Adjustments part of the CRL. (See IRM Figure 3.17.30-40). Figure 3.17.30-40 Shown is the top and bottom part of the IMF Adjustment Control Record List, as described in the text. The top part of the report has the report name and ten columns to be populated with data, from left to right the columns are: ABCDLN SER NUMFCTCCR CDRCDCDOC CTPRE-JOURNALIZED AMOUNTS (DEBITS, CREDITS)OTHER PRE-JOURNALIZED AMOUNTS (DEBITS, CREDITS) The bottom part of the report lists the lines listed and described in the text. Please click here for the text description of the image. The records included on this listing include: On-line adjustments from Command Code SCFAJ. SCCF adjustments from Form 4028 input through ISRP. Generated reinput or delete adjustments from Rejects or ERS. Generated reinput or delete adjustments from IRP input correction. Generated delete or count change adjustments from BOB correction. Generated delete or count change adjustments from BBTS Batch Block volume change. Trans Deletion Control Records from TEP. NMF Trans Deletion Control Records from SCCF. NMF applications from URF. Adjustments (other than on-line which already validated) that do not meet the preliminary validity checks will print on the Invalid Records List rather than the CRL Adjustment List. The preliminary checks are for invalid tax class, Master File system code, record type code, and from-to-code. Once the adjustment record passes these validity checks, the standard CRL error codes apply. The "CR CD" field is the Control Record Source Code. The codes get explained in IRM 3.17.30.5.3. The "RC" code is the Reinput Source Code. This field may be blank; significant Reinput Source Codes appearing on the Adjustment CRL is: Code "N" for nullified unpostable. Code "R" for a reprocessable return. Code "U" for an URF application. Code "H" shows bypass of an error check. Code "E" shows bypass of an error check. Code "4" shows a reinput. Although valid on any control record, this code should be present only on certain generated records but serves no function in controls processing. The "DC" code is the Delete Source Code. Code C shows a computer-generated delete or reinput from BOBs, errors, or tape edit processing. Code S is a TEP delete from an "S" coded delete. Code M is a TEP delete from an "M" code delete. For on-line SCCF adjustments, the Employee Number of the person entering the Command Code SCFAJ is printed. The "Net Increase or Decrease" in the summary section is the net effect on open SCCF balances. A record that adds to the manual, error, or reject balance is counted as an increase. A record that subtracts from these balances is counted as a decrease. An adjustment that moves money from one open balance to another, such as from errors to rejects, is not counted as a net change. The summary of the Adjustment CRL provides separate counts for the different types of records on the listing. Form 4028 Adjustments is the SCCF adjustments that is input by ISRP from Form 4028. SCFAJ Adjustments, the on-line adjustments that have previously validated and posted. Generated SCCF Adjustments have record type 4 and include count change adjustments from corrected block out of balance registers. Generated Reinputs and Deletes include Trans Deletion Control Records from the TEP and generated reinputs and deletes from rejects, ERS, and Block Out of Balance (BOB).

# Master Control Record List

3.17.30.6.4 (01-01-2010) Master Control Record List The Control Record List-Master Control Records is a listing of blocks established on the SCCF. (See IRM Figure 3.17.30-41). Figure 3.17.30-41 Shown is the top and bottom part of the IMF Master Control Record List, as described in the text. The top part of the report has the report name and ten columns to be populated with data, from left to right the columns are: ABCDLNSER NUMFCTCCR CDRCDCDOC CTPRE-JOURNALIZED AMOUNTS (DEBITS, CREDITS)OTHER PRE-JOURNALIZED AMOUNTS (DEBITS, CREDITS) The bottom of the report lists the following headers in a column: FILE LOCATION CODETAX CLASS X SUBTOTALSTAX CLASS X TOTALSTOTALSTOTAL ERROR - CODEDGRAND TOTALSPAGE TOTALS Please click here for the text description of the image.

# Master Control Record (MCR) Columns

3.17.30.6.4.1 (01-01-2010) Master Control Record (MCR) Columns The MCR list has five different money columns. The money amount for each MCR will be shown in one of the columns, based on the document code, type of input, and error condition. The Pre-journalized Debit column is used only for current year debit items with document codes 24 and 87. The Pre-journalized Deposit Credit column should balance to the deposit ticket totals for the same processing period. All pre-journalized credits should print in this column except: Document code 24 Applications from Unidentified (Reinput Source Code U) Invalid document code (error code 3) Records that have printed on the Invalid Records List Records with a prior fiscal year Julian date If the deposit cutoff is different from the mainline processing cutoff, more reconciliation may be necessary to account for timing. The Non-deposit Credit column has only document code 24 and applications from Unidentified. The Other Pre-journalized Debit column has debits for document codes 45, 48, 51, and 58, plus any invalid document code (error code 3) or prior fiscal year document code 24 or 87 record. The Other Pre-journalized Credit column has the following: Any credit items with document code 45, 48, 58, or 68. Any credit with an invalid document code (error code 3). Any credit item with a prior fiscal year Julian date or no year digit.

# Reinput Source Code

3.17.30.6.4.2 (01-01-2010) Reinput Source Code The "RC" code is the Reinput Source Code. This code may be blank; significant Reinput Source Codes appearing on the Master CRL are: Code "R" for a reprocessable return. Code "U" for an application from the Unidentified Remittance File (URF).

# Input System Source Code

3.17.30.6.4.3 (03-19-2014) Input System Source Code Code "IS" is the Input System Source Code. Any MCR that is generated by other than normal ISRP input will identify the type of input with this code. Code A-ASFR Code C-SCRIPS Code D-Electronic Transmitted Document (ETD) Code E-Electronic Filing Code F-XML Code G-Fed Tax II Code I-IDRS Code L-MeF (IMF and BMF) Code M-Mag Tape Code P-PAC Code R-RRPS Code S-IRP OCR Code U-Unpostables Code W-WIRS (CAWR) Code Blank-ISRP/DED

# Serial Number for Reprocessables

3.17.30.6.4.4 (01-01-2010) Serial Number for Reprocessables The serial number is displayed for reprocessables only.

# Control Date Recap

3.17.30.6.4.5 (01-01-2010) Control Date Recap Each MCR list is accompanied by a Control Date Recap, summarizing by control date the amount of money received in each category. (See IRM Figure 3.17.30-42). Figure 3.17.30-42 Shown is the IMF Master Control Date Recap-Master Control Records report, as described in the text. The top part of the report has the report name and six columns populated with data, from left to right the columns are: CTRL DATEDOC COUNTDEBITSPRE-JOURNALIZED AMOUNTS (DEPOSIT CREDITS, NON-DEPOSIT CREDITS)OTHER PJ AMOUNTS (DEBITS, CREDITS)TOTAL PJ AMOUNTS (DEBITS, CREDITS)The bottom of the report lists Totals for each of the columns. Please click here for the text description of the image.

# Non-Pre-journalized (NPJ) Batch Recap

3.17.30.6.4.6 (01-01-2010) Non-Pre-journalized (NPJ) Batch Recap The NPJ Batch Recap is also received as part of the MCR list and verifies the correct volumes. This listing is used to verify that all batch transmittals is transcribed. For Batch Recap balancing procedures, See IRM 3.17.30.3.4. (See IRM Figure 3.17.30-43). Figure 3.17.30-43 Shown is the Renumber Control Record List as described in the text. The top of the report lists from left to right, the report number, report title, and date. There is fourteen columns that have data, from left to right, the column headers: ERR CDABCDELETED DLNSER NUMRCFCTCDOC CTAMOUNTNEW DLNSER NUMDOC CTNEW MFRC Please click here for the text description of the image.

# Renumber Control Record List

3.17.30.6.5 (01-01-2010) Renumber Control Record List The Renumber Control Record List has all renumber block proof records and renumber adjustment records input through IDRS by the Rejects function using Command Code NWDLN. Renumber adjustments may also be input through ISRP using the Form 4028-A. (See IRM Figure 3.17.30-44). Figure 3.17.30-44 Shown is a Renumber Control Record List as identified in the text. The report has fourteen columns from left to right on the report is listed below: ERR CDABCDELETED DLNSER NUMRCFCTCDOC CTAMOUNTNEW DLNSER NUMDOC CTNEW MFRC Please click here for the text description of the image. The renumbered transactions appearing on this listing can come from four sources: BOBS - From Code 1 (non-remit only) Rejects - From Code 4 Input Correction - From Code 3 (IRP only) Renumber SCCF Adjustments from Form 4028-A The Renumber Block Proof Record posts to the old DLN with a cross-reference to the new DLN. Each renumber record includes either a new DLN or a literal in the renumber field. The valid literals: URF—Unidentified Remittance File EXC—Excess Collection SMCR—Small Debit/Credit write off DEPF—Deposit Fund WASH—Debit/Credit offset OTHER—Other write off, including prior fiscal year DLNs and non-revenue DLNs renumbered to Unidentified Remittance The Renumber Listing may be used to document entries for RRACS. Be sure that every remittance document with a new literal, a change in Master File, or change in tax class is accounted for by RRACS. A copy of the renumber listing should be sent to the reject function. The Renumber BPR is invalid if the new DLN is blank, incomplete, or is incompatible with the original DLN for revenue receipts. A literal is valid only with a remittance document. If invalid, the record will print with CRL Error Code 7. Renumbered transactions are also printed on a list sorted by new DLN. The New DLN Record List, SCF1148 allows cross-reference DLN research using either the new or the original DLN. (See IRM Figure 3.17.30-45). Figure 3.17.30-45 Shown is a New DLN Record List as identified in the text. The report has thirteen columns from left to right on the report is listed below: ABCNEW DLNSER NUMNEW MFRCFCTCDOC CTAMOUNTDELETED DLNSER NUMDOC CTRC Please click here for the text description of the image. This list provides document count total and net money amount total of new DLNs. The original Master File system ID code will be shown if different from the new Master File. This list is routed to Rejects daily for verification of renumbered documents prior to release to Batching. Be sure to annotate the list before sending to Rejects, so that adjustments that failed to post may be corrected by Rejects.

# Renumber Reclassification Summary

3.17.30.6.5.1 (01-01-2010) Renumber Reclassification Summary The Renumber Reclassification Summary, SCF1147, is used by RRACS for journalization of renumbered items. The "Pre-journalized" side of page 1 provides net reclassification of revenue receipts of journalization. The pre-journalized side is included on an output tape from SCCF (SCF1101) for interface with RRACS for automatic journalization. If changes or corrections is necessary for any part of the pre-journalized section, it must be coordinated with RACS. (See IRM Figure 3.17.30-46). Figure 3.17.30-46 Shown is a Control Record Renumber Reclassification Summary as described in the text. This report has listed by tax class, applicable Master Files and totals in the first column with these Master File categories being reported with data in the following column headers: PRE-JOURNALIZED AMOUNTS - COUNT AND DEBITSPRE-JOURNALIZED AMOUNTS - COUNT AND CREDITSPRE-JOURNALIZED - COUNT AND NET RECLASSOTHER PRE-JOURNALIZED AMOUNTS - COUNT AND DEBITSOTHER PRE-JOURNALIZED - COUNT AND CREDITS Please click here for the text description of the image. Every current fiscal year revenue receipt item that is renumbered to a new current fiscal year DLN or to URF is included and summarized under "Pre-journalized." Both the debit and credit fields show a plus for an increase and a minus for a decrease to the respective field. Net Reclass amounts are credit balance: Any net increase of a credit and net decrease of a debit is shown with a plus sign; any net increase of a debit and net decrease of a credit is shown with a minus sign. All non-revenue receipt items renumbered to other non-revenue receipt DLNs or to EXC or SMCR is included under "Other Pre-journalized." Items renumbered to literals DEPF, WASH, and OTHER is not included on page 1, but is included on page 3. Page 2 is used for RRACS journalization between the SCCF and other accounts. (See IRM Figure 3.17.30-47). Figure 3.17.30-47 Shown is the second page of the Control Record Renumber Reclassification Summary as described in the text. The Summary has a Part 1 for the following Master Files and programs, also listing the general ledger account number: BMF SCCFIMF SCCFNMF SCCFURFEXC SMCRTOTALPart 2 - Miscellaneous Accounts has the following items and net amounts listed for the following Master Files and programs: BMF SCCFIMF SCCFNMF SCCFDEPFWASHOTHERTOTAL Please click here for the text description of the image. Every DLN renumbered to a new Master File or to URF, EXC, or SMCR is included in Part 1, General Ledger Account Summary. Part 1 is included on the SCF1101 tape interfaced to RRACS for automatic journalization. No changes to Part 1 should be made without coordination with RACS. Every DLN renumbered to DEPF, WASH, or OTHER is included in Part 2, Miscellaneous Accounts. Items included in Part 2 get included in the summary on page 3. Journalization of Part 2 must be entered manually into the RRACS system. Each amount is listed with item count for easier association with the related transactions on the renumber list. All net amounts are credit balance: Any net increase of a credit or net decrease of a debit is shown with a plus sign; any net increase of a debit or net decrease of a credit is shown with a minus sign.

# Reclassification Summary

3.17.30.6.5.2 (01-01-2010) Reclassification Summary Page 3 is a reclassification summary which includes items from page 2, Part 2, Miscellaneous Accounts, in DEPF, WASH, and OTHER. (See IRM Figure 3.17.30-48). Figure 3.17.30-48 Shown is page 3 of the Control Record Renumber Reclassification Summary as described in the text. This report has listed by tax class, applicable Master Files and totals in the first column with these Master File categories being reported with data in the following column headers: PRE-JOURNALIZED AMOUNTS - COUNT AND DEBITSPRE-JOURNALIZED AMOUNTS - COUNT AND CREDITSPRE-JOURNALIZED - COUNT AND NET RECLASSOTHER PRE-JOURNALIZED AMOUNTS - COUNT AND DEBITSOTHER PRE-JOURNALIZED - COUNT AND CREDITSThe bottom of the summary lists the following totals: BMFDEPFWASHOTHER Please click here for the text description of the image. This summary should be reviewed for accuracy and for potential effect on revenue receipt accounts before routing for journalization by manual entry into the RRACS system. Corresponding WASH items of current fiscal year revenue receipts require RRACS window 250 reclassifications. Annotate with any other changes based on a review of the documentation that should have been received from rejects. The literal OTHER may include prior fiscal year items and non-revenue items transferred to Unidentified Remittance. Annotate specific accounts and breakdown of amounts included in OTHER. Some of the items may affect other general ledger accounts.

# Nullified Control Record List

3.17.30.6.6 (01-01-2010) Nullified Control Record List Any record that is rejected, reinput, or voided by the GUF will be printed on the weekly Nullified Control Record List. The format of the list is the same as the format of the Adjustment CRL, except the Reinput Source Code will always be Code "N" . (See IRM Figure 3.17.30-49). Figure 3.17.30-49 Shown is the Nullified Control Record List identified in the text. The record lists the following information in columns read from left to right: ER CDABCDLNSER NUMFCTCCR CDRCDCDOC CTPRE-JOURNALIZED AMOUNTS (DEBITS, CREDITS)OTHER PRE-JOURNALIZED AMOUNTS (DEBITS, CREDITS) Please click here for the text description of the image. Rejected records (To Code 4) is those items that transferred directly from the Unpostable inventory to the Reject or ERS inventory with Unpostable Resolution Code 8. Reinput records (To Code 0) should be used infrequently, normally only for records that cannot be rejected or voided. These records corrected with Unpostable Resolution code 1. Any uncorrectable non pre-journalized document other than some returns can be voided from the unpostable file with Unpostable Resolution code 2 or D. These records have To Code 2. Rejected or reinput records is validated using standard CRL error codes. Voided unpostable records is validated by CRL error codes and is identified with either an asterisk (*) or an Error Code 5. Records identified with an asterisk is invalid for SCF processing; no tries should be made to resolve these error codes. The records with the asterisk is not counted in the total error coded records. Records identified with Error Code 5 shows an invalid condition trying to void or delete an unpostable record having a money amount. These records deleted from the GUF system and must be controlled on SCCF. Correct the error coded record on SCFAJ with from–to code 6–0 for reinput. Resolution of Error Code 5 records should be coordinated with the unpostable function. IMF Tax Class 4 unpostables with IMF DLNs closed with Resolution Code 2D is recorded on the SCF1149, Nullified CRL, for IMF TC 4 and is dropped from further SCCF processing. IMF Tax Class 4 unpostables with IMF DLNs, which is closed with Resolution Codes 1 and 8, will be recorded on the SCF1149, Nullified CRL, for IMF, and will be processed in the normal manner as IMF. The Nullified Unpostables list is accompanied by a Control Date Recap, summarizing by control date money amount brought back onto the SCCF in each category. (See IRM Figure 3.17.30-50). Figure 3.17.30-50 Shown is a Control Date Recap - Nullified Unpostables as identified in the text. There is six columns listing from left to right the following headings: CNTRL DATEDOC COUNTPRE-JOURNALIZED DEBITSPRE-JOURNALIZED DEPOSIT CREDITSPRE-JOURNALIZED NON - DEPOSIT CREDITSOTHER PJ AMOUNTS DEBITSOTHER PJ AMOUNTS CREDITSTOTAL PJ AMOUNTS DEBITSTOTAL PJ AMOUNTS CREDITS Please click here for the text description of the image. See IRM 3.17.30.13.3 for instructions about the nullified listings produced by the GUF system.

# Tape Control Record List

3.17.30.6.7 (01-01-2010) Tape Control Record List The Tape Control Record List has the control records for all documents going to errors, rejects, or good tape. (See IRM Figure 3.17.30-51). Figure 3.17.30-51 Shown is a Tape Control Records List as identified in the text. The list from left to right has the following column headings: ABCDLNBAT NUMRCFCTIABS NUMTRANS TAPE AMOUNTREC CTDOC CTTRANS SEQDOC CTFCREJECT TAPE AMOUNT Please click here for the text description of the image. Each block DLN can have good, error, and reject documents shown with counts and amounts on the same line. Only the From Code (FC) is shown on the listing. The To Code is 5 for trans tape items, 3 for errors, and 4 for rejects. The error codes are the same as the other CRL errors, except that only one code can be printed. If multiple error conditions exist, the other codes will be suppressed. Error coded block proof records should be extremely rare, since each record is generated from a mainline program with its own validity checks. One invalid condition that is not checked in mainline is a reprocessable document with money. If the document is a true reprocessable and the money should not have transcribed, delete the block and reinput. If the R code is incorrect, the return can be allowed to post and the SCCF adjusted manually. If an unexplained error occurs, notify the Enterprise Computing Center, via IRworks, of the problem. If the document must be deleted in TEP, add the record to the delete file using Command Code SCFDLA. Also prepare any necessary SCCF adjustments to put the documents back into manual balance on the SCCF. The "TI" field is the Treasury Reports Data Indicator. Although the Treasury Report is not produced from SCCF controls, the indicator can still be used to identify ECC deletes or other blocks requiring adjustments to the report. The "ABS NUM" field is the abstract number for NMF. This field is not currently used as the NMF records is input through SCFAJ. Error coded Good Block Proof Records is passed to the Revenue Receipts program and included on the RRCS. However, the error coded records do not try to post to the SCCF. The Control Date Recap-Good Block Proof Records is a summary by DLN control date, of all documents and amounts converted to good tape and listed on the corresponding Tape Control Record List. (See IRM Figure 3.17.30-52). Figure 3.17.30-52 Shown is a Control Date Recap - Good Block Proof Records as identified in the text. There is six columns listing from left to right the following headings: CNTRL DATEDOC COUNTPRE-JOURNALIZED DEBITSPRE-JOURNALIZED DEPOSIT CREDITSPRE-JOURNALIZED NON - DEPOSIT CREDITSOTHER PJ AMOUNTS DEBITSOTHER PJ AMOUNTS CREDITSTOTAL PJ AMOUNTS DEBITSTOTAL PJ AMOUNTS CREDITS Please click here for the text description of the image. The Block Sequence List is a listing of all block DLNs shown on the Tape CRL as going to good tape. This list is printed in tape sequence number order. An asterisk shows that the same block DLN appears twice. Normally, this is not an invalid condition as reprocessable block DLNs frequently get input twice on the same day. (See IRM Figure 3.17.30-53). Figure 3.17.30-53 Shown is the BLOCK SEQUENCE LIST which is described in the text. The figure is listing the Tape Sequence Number and associated Block DLNs is listed. Please click here for the text description of the image.

# Merged Control Records

3.17.30.6.8 (01-01-2010) Merged Control Records Some records get consolidated prior to posting to the SCCF. Multiple control records for the same block DLN on the same day get consolidated in SCF01 when the following fields is the same on each record: Record type code—The code must not be 0 (SCCF adjustment) or 7 (good block proof record). Alpha block control (if present) From code To code Reinput source code (if present) When records get consolidated, the item counts and money amounts get added together. The DLN serial number on the consolidated record is XX. (See IRM Figure 3.17.30-54). Figure 3.17.30-54 Shown on the top line of this transcript is title, cycle, and date. The transcript has the following categories across the top of the report, below the title line: TCBlock DLNCountAmountCount (status of the block - in ORG, ERRS, REJ, DEL, MAN, GOOD Status) Amount (money in ORG, ERRS, REJ, DEL, MAN, GOOD Status) Please click here for the text description of the image. Although the record on the SCCF is consolidated, each record is listed separately on the CRL. (See IRM Figure 3.17.30-55). Figure 3.17.30-55 Shown is the Control File Transcript identified in the text. The record lists the following information in columns read from left to right: ER CDABCDLNSER NUMFCTCCR CDRCDCDOC CTPRE-JOURNALIZED AMOUNTS (DEBITS, CREDITS)OTHER PRE-JOURNALIZED AMOUNTS (DEBITS, CREDITS) Please click here for the text description of the image. Use the CRL to research the serial number or money amounts of the individual records. As the records have previously consolidated before trying to post to the SCCF, it will be necessary to research the CRL whenever an Invalid Transcript has an XX on the invalid record.

# Control Record Listing (CRL) Error Codes

3.17.30.7 (01-01-2010) Control Record Listing (CRL) Error Codes General instructions and error codes is defined in the following sections.

# General Instructions

3.17.30.7.1 (01-01-2010) General Instructions Every control record is validity checked before trying to post to ensure that each element of the record has valid data and is consistent with the other information on the control record. Any control record that is invalid is identified with an error code and is not passed on for posting to the SCCF. On-line SCCF adjustments get validity checked immediately and any error codes is identified and displayed for correction. All other control records get validity checked in SCF01 and printed with the CRL in SCF11. The instructions in this section apply to error codes for both on-line SCFAJ adjustments and SCF11 CRL errors. Compare the source document with the error coded record to determine the reason for the error. If a keying error is made, use Command Code SCFAJ to enter the correct record. The source document for most error codes on the printed CRL is a Form 9382 or Form 813.

# Researching Errors

3.17.30.7.1.1 (01-01-2010) Researching Errors If the error is not caused by transcription, it may be necessary to locate the block of returns or documents to determine the cause of the error. Access the Batch Query function of BBTS. Input the program and batch numbers or the DLN of the block to determine the current location of the document(s). When the document(s) is located, verify them to the Form 813 or Form 9382. If the DLN(s) do not match, determine which is correct, the document(s) or Form 813/9382. If the document(s) is correct, input Command Code SCFAJ with From-To code 0–0 to establish the correct DLN on the SCCF database. Annotate the correct DLN on the CRL. For remittance documents, verify the block total to the journalization done by the RACS function. If the SCCF database is correct, have the block deleted out of its current function in BBTS. Renumber the document(s) and send the block to the Batching function to begin Pipeline processing again. CRL errors codes for some generated Master Control Records will also appear as a posting transcript on the SCF0743, SCCF Invalid Transcript Listing. Coordinate with both listings to resolve the error code and annotate the CRL when the correction is made. Note on both listings when the correction is made. Any control record that does not meet a validity check is error coded on the CRL and will not try to post to the SCCF. Up to three error codes may be present for the same on-line SCCF adjustment, Master Control record, CRL adjustment record, renumber record, or nullified record. The Tape CRL may have only one error code. Error Codes T, U, V, X, Y, and Z is found only on SCFAJ records and the Invalid Control Record List, SCF0141.

# Error Code 0—Alpha in Money Field

3.17.30.7.2 (01-01-2010) Error Code 0—Alpha in Money Field This error condition occurs whenever a character other than numbers or blanks is printed in the debit or credit amount field on the CRL. The condition can also occur if a blank is present in a money field that has significant data. (See IRM Figure 3.17.30-56). Figure 3.17.30-56 Shown is an Adjustment Control Record as identified in the text. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. Review the source document or transaction to determine the correct amount. Input Command Code SCFAJ to reconstruct the error coded record. (See IRM Figure 3.17.30-57). Figure 3.17.30-57 Shown is an Adjustment Control Record as identified in the text. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. Remember that amounts coded with Error Code 0 is not included in any of the tax class summaries, or control date recap totals. When the correct amounts are determined, the totals should be adjusted to include the error coded amounts. The page total amounts are unreliable if an Error Code 0 is present, because the program converts the invalid character to a number when the totals is computed.

# Error Code 1—Invalid Document Locator Number (DLN)

3.17.30.7.3 (01-01-2010) Error Code 1—Invalid Document Locator Number (DLN) A control record will print with error code 1 if any of the following condition(s) is present: (See IRM Figure 3.17.30-58). Figure 3.17.30-58 Shown is a Master Control Record as identified in the text. The data listed is the output values that created the error condition. Listed from left to right is the column headers of this record: ERR CDABCDLNBAT NUMPROG NUMDOC CTRCISSER NUMPRE-JOURNALIZED DEBITSPRE-JOURNALIZED DEPOSIT CREDITSPRE-JOURNALIZED NON - DEPOSIT CREDITSOTHER PRE-JOURNALIZED DEBITSOTHER PRE-JOURNALIZED CREDITS Please click here for the text description of the image. The DLN has a File Location Code that is invalid for the processing Submission Processing Campus. Area Office codes that were previously valid but transferred to other Submission Processing Campuses is now invalid regardless of year digit. The DLN year digit is for the current year, and the control date is more than ten days later than the current processing date. The DLN year digit is for next year. Exception: during the last ten days of the year, the year digit for the following year is valid if the control date is 001–010. The DLN control date is other than 001–366 or 401–766. The tax class/document code combination is invalid. The NMF document code/block number combination does not represent a true tax class. An NMF revenue receipt document code has a Submission Processing Campus code rather than Area Office code in the DLN. The DLN has non-number characters. The DLN serial number has other than two numbers or blanks. Review the source document for transcription errors and prepare any necessary SCCF adjustments. (See IRM Figure 3.17.30-59). Figure 3.17.30-59 Shown is an Adjustment Control Record as identified in the text. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. If the error code is the result of a true numbering error, assign a new DLN according to local procedures.

# Error Code 2—Invalid Control Record for Source of Input

3.17.30.7.4 (05-22-2019) Error Code 2—Invalid Control Record for Source of Input This error condition occurs whenever a control record has characteristics inconsistent with those prescribed for records from the shown source of input. The Submission Processing Campus identified in the link below is currently processing electronically filed documents. For these Centers, the Area Office codes listed in Section 4, Document 6209 is restricted for use as File Location Codes (FLC) in the DLN of electronically filed documents. SERP - IDRS Campus and File Location Codes - Section 4 - 6209 (irs.gov) For original MCRs (record type 1, From–To code 0–0, reinput source code blank) with the following document codes, if the FLC in the DLN is a restricted Area Office code, the corresponding Input System Source code must be present. (See IRM Figure 3.17.30-60). IMF BMF EPMF Input System Source Codes 07, 09 16, 44, 65 30, 37, 38 E 11, 12 E 21 E 17 B 97 T, B 19, 24, 35 G Note: Doc. code 28 represents Telefile Figure 3.17.30-60 Shown is a Master Control Record as identified in the text. The data listed is the output values that created the error condition. Listed from left to right is the column headers of this record: ERR CDABCDLNBAT NUMPROG NUMDOC CTRCISSER NUMPRE-JOURNALIZED DEBITSPRE-JOURNALIZED DEPOSIT CREDITSPRE-JOURNALIZED NON - DEPOSIT CREDITSOTHER PRE-JOURNALIZED DEBITSOTHER PRE-JOURNALIZED CREDITS Please click here for the text description of the image. For every control record generated by the RPS, the program number and debit amount must be blank. Identify the source of input to determine the reason for the error code. If a file location code reserved for electronic filing is erroneously assigned to a regular block, assign a new DLN and input Command Code SCFAJ to establish the record on the SCCF. (See IRM Figure 3.17.30-61). Figure 3.17.30-61 Shown is an Adjustment Control Record as identified in the text. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. If the record is not an original MCR, input Command Code SCFAJ to recreate the record with a Reinput Source Code.

# Error Code 3—Invalid Document Code

3.17.30.7.5 (01-01-2010) Error Code 3—Invalid Document Code This condition occurs whenever the document code is not valid for any type of input. (See IRM Figure 3.17.30-62). Figure 3.17.30-62 Shown is a Master Control Record as identified in the text. The data listed is the output values that created the error condition. Listed from left to right is the column headers of this record: ERR CDABCDLNBAT NUMPROG NUMDOC CTRCISSER NUMPRE-JOURNALIZED DEBITSPRE-JOURNALIZED DEPOSIT CREDITSPRE-JOURNALIZED NON - DEPOSIT CREDITSOTHER PRE-JOURNALIZED DEBITSOTHER PRE-JOURNALIZED CREDITS Please click here for the text description of the image. Because the program is unable to recognize the document code, any money amount cannot be accumulated as pre-journalized. For this error code only, the money is automatically counted as other Pre-journalized. When an adjustment is prepared to establish the correct DLN, be sure to correct the PJ and OPJ totals. (See IRM Figure 3.17.30-63). Figure 3.17.30-63 Shown is an Adjustment Control Record as identified in the text. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image.

# Error Code 4—Duplicate Document Locator Number (DLN)

3.17.30.7.6 (01-01-2010) Error Code 4—Duplicate Document Locator Number (DLN) This condition occurs in the following situations: (See IRM Figure 3.17.30-64). Figure 3.17.30-64 Shown is a Master Control Record as identified in the text. The data listed is the output values that created the error condition. Listed from left to right is the column headers of this record: ERR CDABCDLNBAT NUMPROG NUMDOC CTRCISSER NUMPRE-JOURNALIZED DEBITSPRE-JOURNALIZED DEPOSIT CREDITSPRE-JOURNALIZED NON - DEPOSIT CREDITSOTHER PRE-JOURNALIZED DEBITSOTHER PRE-JOURNALIZED CREDITS Please click here for the text description of the image. An MCR matches the DLN of the previous record and does not have a reinput source code R (Reprocessable) or cross-reference DLN (renumber record). An MCR, or Renumber record with a cross-referenced DLN matches the DLN and serial number of the previous record. For this check, the new serial number must be numbers, not blank. The New DLN and serial number of a Renumber record with a cross-referenced DLN matches the New DLN and serial number of the previous record. For this check, the new DLN must be numbers, not a literal, and the new serial number must be numbers, not blank. Review the source documents for transcription errors or duplicate input. Prepare an adjustment to correct the record. (See IRM Figure 3.17.30-65). Figure 3.17.30-65 Shown is an Adjustment Control Record as identified in the text. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. Coordinate the Renumbered duplicate DLN with the rejects function, if needed.

# Error Code 5—Invalid Amount for Type of Record

3.17.30.7.7 (01-01-2010) Error Code 5—Invalid Amount for Type of Record This condition occurs in the following situations. Any control record has significant amounts in both the credit and debit fields. A debit amount is present for a document code that allows only credits. (See IRM Figure 3.17.30-66). Figure 3.17.30-66 Shown is a Master Control Record as identified in the text. The data listed is the output values that created the error condition. Listed from left to right is the column headers of this record: ERR CDABCDLNBAT NUMPROG NUMDOC CTRCISSER NUMPRE-JOURNALIZED DEBITSPRE-JOURNALIZED DEPOSIT CREDITSPRE-JOURNALIZED NON - DEPOSIT CREDITSOTHER PRE-JOURNALIZED DEBITSOTHER PRE-JOURNALIZED CREDITS Please click here for the text description of the image. A credit amount is present for a document code that allows only debits. An amount is present for a document code or Master File that allows only non-pre-journalized transactions. Reinput source Code R (reprocessable) is present on a control record that has a debit or credit amount. On the Nullified CRL, an unpostable control record having a money amount voided in GUF processing. See IRM 3.17.30.6.6. Review source document or block to determine the reason for the error. Prepare a SCCF Adjustment to input the correct record. (See IRM Figure 3.17.30-67). Figure 3.17.30-67 Shown is an Adjustment Control Record as identified in the text. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image.

# Error Code 7—Invalid Renumber Block Proof Record

3.17.30.7.8 (01-01-2010) Error Code 7—Invalid Renumber Block Proof Record This condition occurs in the following situations: (See IRM Figure 3.17.30-68). Figure 3.17.30-68 Shown is a Renumber Control Record List identified in the text. This list has the following column headers, read from left to right: ERR CDABCDELETED DLNSER NUMRCFCTCDOC CTAMOUNTNEW DLNSER NUMDOC CTNEW MFRC Please click here for the text description of the image. A Renumber Block Proof Record has a literal in the new DLN field but the money amount is zero. The new DLN has other than twelve numbers or other than one of the following literals: URF—Unidentified Remittance File EXC—Excess Collection DEPF—Deposit Fund SMCR—Small Debit/credit write off WASH—washout of offsetting transaction OTHER—Other write off and PFY DLNs transferred to Unidentified Remittance The original DLN and new DLN is incompatible on revenue receipts. If the original DLN has money and is for a revenue receipt document code and the Julian date/year is within the current fiscal year, then the new DLN must also have a revenue receipt document code and be within the current fiscal year. If the original DLN (with money) is for a prior fiscal year or non-revenue receipt document code 45, 48, 51, 58 or 74, then the new DLN must also have a prior year date or a non-revenue receipt document code. New DLN literal URF is valid only when the original DLN is for current year revenue receipts. New DLN literal OTHER is valid for transfer of credits to the Unidentified account when the original DLN is prior fiscal year but, because IRS received date is less than one year old, the amount is acceptable to Unidentified. New DLN literal EXC is valid only when the original DLN represents non-revenue receipts by doc code or Julian date/year. Review the source document to determine the reason for the error. Most renumber records generated from the rejects or ERS system and have already removed from that system. Coordinate with rejects to determine the correction. Rejects may assign another new DLN. Input Command Code SCFAJ or prepare Form 4028-A to create the correct record. If SCFAJ is used, delete the original DLN with From–To Code 4–2 or 0–2 and establish the correct DLN with From–To Code 0–0. Be sure to include cross-reference DLNs on both records. (See IRM Figure 3.17.30-69). Figure 3.17.30-69 Shown is an Adjustment Control Record as identified in the text. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image.

# Error Code 8—Invalid Non-Master File (NMF) Abstract Number

3.17.30.7.9 (01-01-2010) Error Code 8—Invalid Non-Master File (NMF) Abstract Number Every NMF good block proof record (From–To Code 0–5) for a revenue receipt document requires an abstract number. For some documents the abstract number is generated by the SCCF program because only one number can be valid for the DLN. If the number is generated, an input abstract number is invalid with error code 8. For all other NMF revenue receipt documents, a valid abstract number must be part of the input record or the record is invalid with error code 8. (See IRM Figure 3.17.30-70). Figure 3.17.30-70 Shown is an Adjustment Control Record as identified in the text. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. See the table in IRM 3.17.30.18.3 for a list of NMF document codes, true tax classes, and abstract numbers. If the error coded good block proof record is a subsequent payment or other miscellaneous revenue receipt document code, the document must be renumbered to the blocking series indicative of the true tax class compatible with the abstract generated by Automated NMF account. Renumbering by Form 4028-A for ISRP entry will provide audit trail on SCCF through the XREF DLN and SCF1146, Renumber CRL, as well as automatic reclassification from the SCF1147, Reclassification Summary. If renumbering is done through Command Code SCFAJ, be sure to provide cross reference to both old and new DLNs via the Remarks field. Use Control Record Source Code J for pending reclassification by RRACS on Screen 250, which must be requested according to local procedures. Annotate the Form 813 with the corrected blocking series and clear the good block proof record through Command Code SCFAJ in the normal manner. Determine the correct abstract number by reviewing the source document. If the abstract number cannot be determined from the Form 813, coordinate with the NMF accounting function for resolution.

# Error Code 9—Invalid Document Count

3.17.30.7.10 (01-01-2010) Error Code 9—Invalid Document Count This condition occurs in the following situations (See IRM Figure 3.17.30-71). Figure 3.17.30-71 Shown is a Master Control Record as identified in the text. The data listed is the output values that created the error condition. Listed from left to right is the column headers of this record: ERR CDABCDLNBAT NUMPROG NUMDOC CTRCISSER NUMPRE-JOURNALIZED DEBITSPRE-JOURNALIZED DEPOSIT CREDITSPRE-JOURNALIZED NON - DEPOSIT CREDITSOTHER PRE-JOURNALIZED DEBITSOTHER PRE-JOURNALIZED CREDITS Please click here for the text description of the image. The document count is not numbers. Blanks need converted to zeros prior to the check. For MCRs, (From–To Code 0–0), and generated block proof records, the document count cannot be zero. For all control records, the document count cannot be greater than 100. Review the source document or block. Determine the correct count. Create the correct record with a SCCF adjustment. (See IRM Figure 3.17.30-72). Figure 3.17.30-72 Shown is an Adjustment Control Record as identified in the text. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image.

# Error Code B—Invalid Reinput Source Code

3.17.30.7.11 (01-01-2010) Error Code B—Invalid Reinput Source Code The reinput source code on all control records must be N, R, U, 4, H, E, or blank. For most mainline processing the code will be blank. (See IRM Figure 3.17.30-73). Figure 3.17.30-73 Shown is an Adjustment Control Record as identified in the text. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKSListed at the bottom of the record is the Error Code with written description. Please click here for the text description of the image. Review the source document to determine if the code should be present: N—Nullified R—Reprocessable U—Application from Unidentified 4—Reinput—This code is never required for control records H—Duplicate of Historic block (valid with SCFAJ only) E—Override for multiple EPMF deletions Input Command Code SCFAJ to reconstruct the error coded record. Leave the Reinput Source Code field blank unless one of the above codes clearly applies.

# Error Code C—Incomplete Adjustment Record

3.17.30.7.12 (01-01-2010) Error Code C—Incomplete Adjustment Record Any SCCF adjustment code that affects a module balance must adjust the count or amount of that block, except From–To Code 8–2. From–To Code 8–2 requires only the DLN in the adjustment record to delete the entire DLN module from SCCF in the next posting run. From–to Codes 1–0, 7–7, 8–7, and 9–9 is exempt from this check, because no SCCF balance is ever affected by these codes. All other SCCF adjustments must have an entry other than zero for document count, credit adjustment amount, or debit adjustment amount. (See IRM Figure 3.17.30-74). Figure 3.17.30-74 Shown is an Adjustment Control Record as identified in the text. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKSThe Error Code and written explanation is listed at the bottom of the record. Please click here for the text description of the image. Remarks are required entry for audit trail. Review the SCFAJ screen and the source document and overlay with the correct information. If the error code is on the CRL, it may be necessary to locate the original source listing or register.

# Error Code E—Invalid Entry for Deletion

3.17.30.7.13 (01-01-2010) Error Code E—Invalid Entry for Deletion This on-line condition occurs for deletions of EPMF document codes 30, 37, or 38 in the following situations: When the document count is 001 and the serial number field does not have two numbers. When the document count is greater than 001 but is not equal to the total in-process count. Use of Reinput Source Code E overrides this error check. Use this rarely.

# Error Code T—Invalid Tax Class

3.17.30.7.14 (01-01-2010) Error Code T—Invalid Tax Class This condition occurs on the Invalid Control Record List or SCFAJ adjustment whenever a tax class is input that is not numbers or not valid for the Master File. (See IRM Figure 3.17.30-75). Figure 3.17.30-75 Shown is an Adjustment Control Record as identified in the text. The Error Code(s) is listed at the bottom of the record. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABC SERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. Compare the DLN and Master File code of the record with the source document. When the reason for the error is determined, input a SCCF adjustment on SCFAJ to correct the record.

# Error Code U—Unable to Determine True Tax Class for Non-Master File (NMF)

3.17.30.7.15 (01-01-2010) Error Code U—Unable to Determine True Tax Class for Non-Master File (NMF) This condition occurs for any NMF revenue receipt record in which the DLN does not represent a valid true tax class. (See IRM Figure 3.17.30-76). Figure 3.17.30-76 Shown is an Adjustment Control Record as identified in the text. The Error Code(s) is listed at the bottom of the record. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABC SERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. Normally this code will occur in combination with other error codes, as the DLN is also invalid. Error Code U will appear only on the Invalid Control Record List and on Command Code SCFAJ. Review the source document and the invalid record. Prepare the corrected record with SCFAJ. See the table in IRM 3.17.30.18.3 for a list of the valid tax classes for each document code.

# Error Code V—Invalid Block Out of Balance Release Record

3.17.30.7.16 (01-01-2010) Error Code V—Invalid Block Out of Balance Release Record BOB release records (record type 8) get created to update the Block Proof Summary (PCD) by showing that a correction is entered for the BOB record. These records only get passed through the SCCF and do not post. If any of these records is invalid for any reason, they will be printed on the Invalid Control Record List. No correction to the SCCF is needed, but an adjustment to the Block Proof Summary may be necessary. See IRM 3.40.37, General Instructions.

# Error Code X—Invalid Record Type ID Code

3.17.30.7.17 (01-01-2010) Error Code X—Invalid Record Type ID Code Only the following record type codes is valid in SCCF processing: Record Type 0—SCCF Adjustment Record Type 1—Master Control Record Record Type 2—BOB Control Record Record Type 4—Generated SCCF Adjustment Record Type 5—Reinput, Delete, or Trans Deletion Control Record Record Type 6—Renumber Control Record Record Type 7—Good, Error, or Reject Block Proof Record Record Type 8—BOB Release Record If any other record type ID code is read into the SCF01 program, it will be printed on the Invalid Control Record List. Examine the invalid record to determine if the record is actually intended for SCCF processing. If the record type is not transcribed correctly and the correct identity of the record is determined, input SCFAJ to post the record to the SCCF.

# Error Code Y—Invalid From–To Code

3.17.30.7.18 (01-01-2010) Error Code Y—Invalid From–To Code Any record that is input to the SCCF with an invalid from–to code combination is error coded on the Invalid Control Record List or the SCFAJ screen with code Y. (See IRM Figure 3.17.30-77). Figure 3.17.30-77 Shown is an Adjustment Control Record as identified in the text. The Error Code(s) is listed at the bottom of the record. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABC SERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. See IRM 3.17.30.5.2 for a list of the valid code combinations. Review the invalid record and the source document to determine the correct from–to combination. Input Command Code SCFAJ to post the corrected record.

# Error Code Z—Invalid Master File System ID Code

3.17.30.7.19 (01-01-2010) Error Code Z—Invalid Master File System ID Code Every valid control record must have one of the following Master File codes: Code 1—IMF Code 2—BMF Code 3—EPMF Code 5—IRP Code 6—NMF Any record with a Master File code other than 1–6 is printed on the Invalid Control Record List or displayed on the SCFAJ screen with error code Z. (See IRM Figure 3.17.30-78). Figure 3.17.30-78 Shown is an Adjustment Control Record as identified in the text. The Error Code(s) is listed at the bottom of the record. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABC SERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. Review the invalid record and the source document to determine the correct Master File. Then input the corrected record using Command Code SCFAJ.

# Error Code*—Invalid for Service Center File (SCF) Processing

3.17.30.7.20 (01-01-2010) Error Code*—Invalid for Service Center File (SCF) Processing Although the asterisk (*) is not a true error code, an * will appear in the error code field whenever a control record that is invalid for SCF processing is introduced to SCCF. The * normally appears on the Nullified CRL for voided unpostable control records which require no action on SCCF. The asterisk (*) will appear by some adjustments which is valid for SCF processing; these should not be considered error coded adjustments. These adjustments get tape generated for deletion and restoration on the same day of non-scannable SCRIPS returns to the Database. Tape generated From–To Codes 2–0 and 0–2 for Form 1040-EZ will appear on the Adjustment CRL with asterisks. If you're trying to void an unpostable with a money amount (a condition which is invalid in SCF processing), the asterisk will be replaced by a true error code, Error Code 5. See IRM 3.17.30.7.7 and IRM 3.17.30.6.6.

# Service Center Control File (SCCF) Invalid Transcripts

3.17.30.8 (01-01-2010) Service Center Control File (SCCF) Invalid Transcripts General instructions and definitions pertaining SCCF invalid transcripts follow.

# General Instructions for Invalid Transcripts

3.17.30.8.1 (01-01-2010) General Instructions for Invalid Transcripts Each validated control record is systemically analyzed to assure compatibility for posting to the correct module on the SCCF Database. A control record validated on-line by SCFAJ but incompatible with a SCCF module is immediately identified as an invalid transcript. A control record validated in SCF01 through batch processing but incompatible with SCCF in SCF03 posting analysis is identified as an invalid transcript and printed on the Transcript Invalid Modules, SCF0743. Invalid transcripts get coded to identify the condition which makes the control record incompatible with SCCF. These codes is called transcript codes and apply to both on-line and printed transcripts. See IRM 3.17.30.9. On-line transcripts will appear on the invalid line at the bottom of the SCCF module display. The invalid line is prefaced by "ADJ." The invalid line has a from–to code and various data entered on the SCFAJ screen. Invalid transcripts on SCF0743 get printed with the correct SCCF module. Each invalid is identified by Record Type. Record Types is literals indicative of the effect on SCCF by the from–to code. See IRM 3.17.30.8.2 through IRM 3.17.30.8.7. Each invalid control record is printed in the original format. Invalid transcripts for good tape transactions (Record Type GBP) must be resolved on a priority basis, prior to running the daily TEP (GMF15). All transcripts should be resolved and SCCF adjustments input by the day following date of receipt.

# Record Type Master Control Record (MCR)

3.17.30.8.2 (01-01-2010) Record Type Master Control Record (MCR) Record type code MCR shows that the control record causing the transcript is a Master Control Record. (See IRM Figure 3.17.30-79). Figure 3.17.30-79 Shown is a Control File Transcripts Invalid Modules as identified in the text. This transcript has the following headers read in columns from left to right: TCBLOCK DLNABCISCOUNT AND AMOUNT (in these categories - Original, Error, Delete, Manual, Reject, Good) Please click here for the text description of the image. Correction of the MCR record type depends on the type of error condition encountered. Review the source document used for the establishing of the Master Control Record, normally BBTS Form 9382, Form 813, RRPS, or SCRIPTS. Query the batch and program number on the BBTS system and review for transcribing errors. Notify the RPS Function if a RPS MCR occurs. Notify IDRS Function if an IDRS MCR occurs. This record type may have created a BOB condition if the documents show as input. Coordinate any corrective action with the BOB Function.

# Record Type ADJ

3.17.30.8.3 (01-01-2010) Record Type ADJ Record type code ADJ shows a record causing the transcripts is an adjustment trying to post to the SCCF. This type of record normally appears with an SCFAJ screen but can be caused by a generated adjustment or ISRP Form 4028. (See IRM Figure 3.17.30-80). Figure 3.17.30-80 Shown is a Individual Control File Transcript as identified in the text. This transcript has the following headers read in columns from left to right: TCBLOCK DLNABCISCOUNT AND AMOUNT (in these categories - Original, Error, Delete, Manual, Reject, Good)Listed in the transcript is an adjustment which is described in the text. Please click here for the text description of the image. The type of error condition encounter determines the correction. Review source document making sure the adjustment is prepared properly. Review the Adjustment Control Record List for transcribing errors. If the adjustment to the SCCF is still necessary, input or overlay Command Code SCFAJ to reconstruct the invalid record.

# Record Type BCR

3.17.30.8.4 (01-01-2010) Record Type BCR Record Type Code BCR is a BOB Control Record. Normally the invalid condition will be resolved automatically by the correction of the BOB register or by the input of Batch Transmittals or CRL SCCF adjustments. Coordinate any corrective action with the BOB Function. The BCR invalid transcript will print on SCF0743, Invalid Modules, with the money amount in the record without any SCCF validation. Verify and post the correct money amount to SCCF on the proper BCRs with the audit trail postings.

# Record Type E/R

3.17.30.8.5 (01-01-2010) Record Type E/R Record Type Code E/R is an Error or Reject Block Proof Record. This record is in error status or reject status. (See IRM Figure 3.17.30-81). Figure 3.17.30-81 Shown is a Control File Transcripts Invalid Modules as identified in the text. This transcript has the following headers read in columns from left to right: TCBLOCK DLNABCISCOUNT AND AMOUNT (in these categories - Original, Error, Delete, Manual, Reject, Good)This transcript lists an E/R as described in the text. Please click here for the text description of the image. The E/R record type will be corrected according to type or error condition. Analyze the source documents. Determine if SCCF is in error or if deletion of the error or reject register is needed. If the SCCF is in error, input a SCCF adjustment to correct the SCCF and other adjustments to reconstruct the invalid records. If the block must be deleted notify Input Correction to delete all related ERS, error, and reject records. Be sure to include the control day (date of GMF listings) on each request for deletion of an error record. Error registers (except IRP) should be coded with Action Code 3. Reject and IRP error registers should be coded 2–R. For ERS, Action Code 660 should be entered with Command Code SSPND for items in the error or Command Code RJECT for items in the workable suspense inventory. Items in unworkable suspense should be activated with Command Code ACTVT, with "RJECT 660" entered the following day. At Submission Processing Campus option, ERS records may be deleted by Data Control personnel who have Command Codes GTREC, RJECT, and ACTVT in their operator profile. To verify that the required RJECT 660 is entered, receive a copy of the ERS Rejected Records List, ERS0540 or use Command Code ERINV.

# Record Type GBP

3.17.30.8.6 (01-01-2010) Record Type GBP Record Type Code GBP shows that the record trying to post to the SCCF is a Good Block Proof Record. (See IRM Figure 3.17.30-82). Figure 3.17.30-82 Shown is a Control File Transcripts Invalid Modules as identified in the text. This transcript has the following headers read in columns from left to right: TCBLOCK DLNABCISCOUNT AND AMOUNT (in these categories - Original, Error, Delete, Manual, Reject, Good)A record type code GBP is listed which is described in the text. Please click here for the text description of the image. For each GBP transcript, a record is added to the on-line delete file. See IRM 3.17.30.11.2 for instructions for the on-line delete file and Command Code SCFDL. These transcripts must be worked immediately to determine if the block must be deleted by TEP.

# Analysis

3.17.30.8.6.1 (01-01-2010) Analysis Analyze the transcript and source documents (Form 9382, Form 813, CRL, returns, and other available documents). If SCCF is in error, enter Action Code R on the SCFDL file, and input SCCF adjustments on SCFAJ to post each of the following records. Prepare an adjustment to correct the SCCF. Prepare an adjustment to post the Good Tape Block Proof Record. Prepare an adjustment to record the error part of E/R BPR. Prepare an adjustment to record the reject part of E/R BPR. If the SCCF is correct: Enter Action Code D on the SCFDL file, so that the record will be deleted in TEP. Prepare Form 2275 to insert into the block as the documents get pulled.

# Record Type BPR

3.17.30.8.7 (01-01-2010) Record Type BPR Record Type Code BPR is a Delete, Renumber, or Reinput Block Proof Record. (See IRM Figure 3.17.30-83). Figure 3.17.30-83 Shown is a Control File Transcripts Invalid Modules as identified in the text. This transcript has the following headers read in columns from left to right: TCBLOCK DLNABCISCOUNT AND AMOUNT (in these categories - Original, Error, Delete, Manual, Reject, Good)Listed in the transcript is two BPRs as described in the text. Please click here for the text description of the image. The delete BPR transcript occurs when the Trans Deletion Control Record or generated delete record from BOBs, errors, or rejects does not post to the SCCF. The Renumber BPR is generated when a record on the CRL Renumber Transaction List does not post to the SCCF. The Reinput BPR occurs when a reinput record from Rejects, Error, Nullified Unpostables, or BOB Function does not post to SCCF. The record appears on the CRL Adjustment List or CRL Nullified Unpostables List. Resolution of these record types will depend on the type of error condition occurred. Analyze the source documents and coordinate any corrective action with the function handling the input of the record. If the invalid record is necessary, reconstruct with a SCCF adjustment. A BPR with Transcript Code 07 will normally require no corrective action, because Input Correction is merely clearing deleted documents from their inventory at the request of data controls.

# Block Out of Balance (BOB) P Code Block List

3.17.30.8.8 (01-01-2010) Block Out of Balance (BOB) P Code Block List Blocks of documents that input without the DLN being established on the SCCF is identified with BOB Code P. BOB P blocks get included in the regular BOB inventory, but a separate BOB P Code Block List (GMF0641) allows the Data Controls function to identify and resolve these blocks. (See IRM Figure 3.17.30-84). Figure 3.17.30-84 Shown is a BOB P Code Block List as described in the text. The list has the following column headers read from left to right: RELEASE CODEBLOCK DLNBOB SEQ NUMPROGRAM NUMBERBATCH numberABCDOCUMENT COUNTMASTER FILEP-DATEBOB CODES Please click here for the text description of the image. The BOB P Block List has five types of Blocks in the order listed: Release Code B—These blocks corrected yesterday from BOB P status but is still in the BOB inventory with some other BOB code. These documents should be associated with the re-BOB registers and worked by the BOB unit. Release Code C—These blocks have been corrected with the input of a BOB correction record. The documents will be released to the Input Correction Operation. Release Code S—These Blocks have been corrected on the SCCF so that the BOB P condition no longer exists. Unless other BOB codes is present, all BOB P blocks is automatically rechecked daily against the SCCF. If the SCCF is corrected, the block is released from BOB status without the input of a correction record from the BOB register. These documents should be routed back to the BOB unit for release to Input Correction with other corrected BOBs. Unresolved BOB P blocks—These blocks are carryover BOB P blocks that are unresolved from the previous day. The P–Date is other than the current date and the Release Code is blank. New BOB P blocks—These blocks get identified by the current processing date in the P–Date column. The documents should be pulled from the carts of new BOB documents and routed to Data Controls. Resolve each block by ensuring that the Batch Transmittals is properly routed to Data Conversion. Review the CRL–MCRL to verify that adjustments have prepared for error coded records. If the wrong DLN is established on the SCCF, input Command Code SCFAJ to remove the incorrect DLN with From–To Code 0–2 and a separate adjustment to establish the correct DLN with From–To Code 0–0. Be sure to enter the cross-reference DLN in the remarks field for both adjustments. If the MCR is correct, but the wrong DLN is transcribed on the block header, annotate the block of documents and route the block immediately to the BOB unit for the correction to be input. Any BOB P block that also has other BOB conditions should be routed to the BOB unit as soon as the BOB P condition is identified and the correction prepared. The block will not be revalidated until a BOB correction record is input. It is important that blocks on the BOB P listing be pulled and resolved daily to assure proper document control and minimize the chance of lost blocks. It is also important to release the documents as soon as the Release Code appears on the BOB P list, because the BOB function and Input Correction Operation will be needing these documents on the same day that they appear on the listing.

# Service Center Control File (SCCF) Invalid Transcript Codes

3.17.30.9 (01-01-2010) Service Center Control File (SCCF) Invalid Transcript Codes The description of SCCF invalid transcript codes is provided in the following section.

# Transcript Code 04—Duplicate Document Locator Number (DLN)

3.17.30.9.1 (01-01-2010) Transcript Code 04—Duplicate Document Locator Number (DLN) This transcript code occurs with any of the following conditions: An original MCR or 0–0 SCCF adjustment tries to post to a module that is already on the SCCF or is present on the Historic Database file. (See IRM Figure 3.17.30-85). Figure 3.17.30-85 Shown is an Individual Control File Transcript as identified in the text. This transcript has the following headers read in columns from left to right: TCBLOCK DLNABCISCOUNT AND AMOUNT (in these categories - Original, Error, Delete, Manual, Reject, Good)The transcript lists a MCR as described in the text. Please click here for the text description of the image. A renumber MCR (cross-reference DLN present) tries to post to a module that already has a 0–0 record with the same number serial number. A 0–0 SCFAJ record with reinput source code H tries to post to an active (open balance) module. Review the source document and SCCF module to determine the cause of the invalid condition. If necessary, research the historic by using command code SCFTR with definer H. Figure 3.17.30-86 Shown is an Adjustment Control Record as identified in the text. The Error Code(s) is listed at the bottom of the record. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABC SERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. If the DLN is transcribed incorrectly, input Command Code SCFAJ with From–To Code 0–0 to establish the correct DLN. (See IRM Figure 3.17.30-86).

# Duplicate Document Locator Number (DLN)

3.17.30.9.1.1 (01-01-2010) Duplicate Document Locator Number (DLN) If the DLN is a true duplicate, obtain a new DLN according to local procedures. The new DLN should be for the block that can be corrected with the least impact on processing, not necessarily the block that is invalid on the transcript. A block in BOB status can often be corrected on the register without re-transcribing the documents. Enter CC SCFAJ with 0–0 to establish the new DLN, unless the new DLN will be established on the SCCF from the BOB register. Enter the original DLN in the remarks field to preserve the audit trail. Be sure that the new DLNs get stamped on the documents. Rarely, the duplicate condition may be caused by the presence on the Historic file of a DLN actually assigned ten years earlier. If it is deemed correct to continue processing with the DLN that is a duplicate of one from a decade earlier, the duplicate DLN check may be over-ridden. Input SCFAJ with 0–0 and reinput source code H to bypass the duplicate DLN checks. The 0–0 H record may be input after using SCFTRH to reactivate the Historic module for research, or it may be input immediately if the historic cycle on the Database provides sufficient information to resume processing. The 0–0 H record is not valid for active (Block Status A) blocks. Reinput source code H is valid only with SCFAJ. The historic record for the previous DLN will be kept on the SCCF module with the 0–0 H record listed after the old activity. Only the 0–0 H record and subsequent activity will be used to determine module balances, aging, and other SCCF indicators. This check is bypassed when the following conditions exist: When Reinput Source Code R is present. When a cross-reference DLN is present and the serial number is not a duplicate. When CC SCFAJ From–To Code 0–0 with Reinput Source Code H is entered for a DLN with a Block Status Code of I (Inactive) or H (Historic).

# Transcript Code 05—Inconsistent Amount Fields

3.17.30.9.2 (01-01-2010) Transcript Code 05—Inconsistent Amount Fields This condition occurs when the money amount on a control record is inconsistent with the amount present on the SCCF. Transcript Code 05 is created by one of the following conditions. A control record with a debit amount tries to post to a credit module or a control record with a credit amount tries to post to a debit module. A block proof record (record type 7) tries to post without an amount when the module has an open money amount. This check is bypassed for reprocessables or if money is deleted from the block. (See IRM Figure 3.17.30-87). Figure 3.17.30-87 Shown is a Individual Control File Transcript as identified in the text. This transcript has the following headers read in columns from left to right: TCBLOCK DLNABCISCOUNT AND AMOUNT (in these categories - Original, Error, Delete, Manual, Reject, Good) Please click here for the text description of the image. The non-matching debit and credit condition should occur only for document codes 24, 45, 48, and 58 because other codes permit only debits or credits through the CRL. If the control record is correct, input a SCCF adjustment with code 8–0 to delete the money. Then input a second adjustment with code 7–0 to establish the correct money amount. Also reconstruct any control records that failed to post. If the SCCF is on-line, all adjustments are entered consecutively on the same day. If the SCCF is correct, use the normal procedures to delete the transactions from TEP and request deletion of error and reject records. For record type ADJ, input Command Code SCFAJ to reconstruct the record with the proper amount field. For non-remittance items input to remittance blocks, review the source documents to determine if money should be present on the block or should not be present on the SCCF. If the money amount is erroneously omitted from the block header, take the necessary action to have the block deleted and reinput. If the block header is correct, use Command Code SCFAJ to reconstruct the invalid record and make any other corrections to the SCCF. The record that is invalid as a block proof record will be valid as a SCCF adjustment, even if no other adjustments get made unless other transcript conditions is present. (See IRM Figure 3.17.30-88). Figure 3.17.30-88 Shown is an Adjustment Control Record as identified in the text. The error is listed in the remarks section of the record. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABC SERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image.

# Transcript Code 06—Count Greater than 100 or Greater than Original

3.17.30.9.3 (01-01-2010) Transcript Code 06—Count Greater than 100 or Greater than Original This condition occurs with any of the following situations. (See IRM Figure 3.17.30-89). Figure 3.17.30-89 Shown is a Individual Control File Transcript as identified in the text. This has a Transcript Code error. This transcript has the following headers read in columns from left to right: TCBLOCK DLNABCISCOUNT AND AMOUNT (in these categories - Original, Error, Delete, Manual, Reject, Good) Please click here for the text description of the image. A 7–0 control record would increase the original count of the block to more than 100. A 0–3 or 1–3 control record would increase the error count of the block to more than 100. A 5–0,6–0, or 6–4 control record would increase the total in-process count of the block to more than 100. A 6–4 control record would increase the reject count of the block to more than 100. A control record would increase the manual, error, or reject balance to more than the original balance. Review the erroneous control record and the related source document. If a GBP record is incorrect, code the corresponding record with "D" on SCFDL to delete in TEP. Notify Input Correction to delete erroneous E/R records. Prepare any necessary adjustments to correct the proper DLN or to reverse an erroneous posting. (See IRM Figure 3.17.30-90). Figure 3.17.30-90 Shown is an Adjustment Control Record as identified in the text. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image.

# Transcript Code 07—Block Proof Record with Action Delete Status Indicator (ADSI) On

3.17.30.9.4 (01-01-2010) Transcript Code 07—Block Proof Record with Action Delete Status Indicator (ADSI) On This condition occurs whenever the Action Delete Status Indicator (ADSI) is on and any of the following records tries to post to the SCCF: (See IRM Figure 3.17.30-91). Figure 3.17.30-91 Shown is a Control File Transcripts Invalid Modules as identified in the text. This transcript has the following headers read in columns from left to right: TCBLOCK DLNABCISCOUNT AND AMOUNT (in these categories - Original, Error, Delete, Manual, Reject, Good)This transcript has two errors as described in the text. Please click here for the text description of the image. Generated SCCF adjustment Reinput Block Proof Record Delete Block Proof Record Trans Deletion Control Record—This record will turn on the ADSI but will not post if the ADSI is already on. Good Block Proof Record Error Block Proof Record Reject Block Proof Record The ADSI is turned on whenever a Trans Deletion Control Record or a SCCF adjustment From—To Code 7–7 posts to a SCCF DLN. A Trans Deletion Control record is always generated by the TEP whenever a block is previously deleted.

# Block Proof Record with Action Delete Status Indicator (ADSI) Off

3.17.30.9.4.1 (01-01-2010) Block Proof Record with Action Delete Status Indicator (ADSI) Off The ADSI is turned off with From–To Code 8–7 or whenever the error and reject balances have been reduced to zero. On Record Types ADJ and BPR, review the transcript and source documents. If the record is correct and the ADSI is not needed, prepare a SCCF adjustment From–To Code 8–7 to turn ADSI off and post the record with SCFAJ. On Record Types GBP and E/R, review the transcript and source document. If the document should not be deleted, prepare a SCCF adjustment From–To Code 8–7 and a second adjustment to post the GBP or E/R record. (See IRM Figure 3.17.30-92). Figure 3.17.30-92 Shown is an Adjustment Control Record as identified in the text. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. If the GBP record should not post, enter Action Code D on the SCFDL record and notify Input Correction to delete any remaining records on the error and reject register or See IRM 3.17.30.8.5 for instruction to delete on ERS. Pull the block for further processing. The ADSI is turned on to prevent documents in Input Correction or Rejects from posting when the rest of the block has deleted. For deleted GBP and E/R records, input SCCF adjustment From–To Code 8–7 after the error and reject items have cleared.

# Transcript Code 09–First BPR Unequal to Original Balance

3.17.30.9.5 (01-01-2010) Transcript Code 09–First BPR Unequal to Original Balance For an initial block, the sum of the good, error, and reject block proof records with From Code 0 or 1 must equal the original count and amount on the SCCF. (See IRM Figure 3.17.30-93). Figure 3.17.30-93 Shown is a Control File Transcripts Invalid Modules as identified in the text. This transcript has the following headers read in columns from left to right: TCBLOCK DLNABCISCOUNT AND AMOUNT (in these categories - Original, Error, Delete, Manual, Reject, Good)This is a Transcript Code error as described in the text. Please click here for the text description of the image. This check is bypassed if the incoming control record has reinput source code R for reprocessable. For the purposes of this check, a block is considered initial if the 0–0 control record did not have reinput source code R or N, and no control records other than 7–0, 8–0, or 0–1 have posted since the module's previous creation. Review the transcript and MCR source documents, Form 9382 or Form 813 to assure that the SCCF is correct. Be alert for adjustments made in error. Reverse and remake these adjustments as necessary. Review the block of documents for a missing document. The documents can normally be located in the Input Correction Operation. Check to see if notification is sent to accounting to increase or decrease volume from Receipt and Control Branch. Prepare the necessary adjustment to correct the SCCF. Prepare an adjustment to post the GBP record and/or the E/R record. (See IRM Figure 3.17.30-94). Figure 3.17.30-94 Shown is an Adjustment Control Record as identified in the text. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. If a document failed to be transcribed, delete the GBP by entering Action Code D on the SCFDL record. Notify Input Correction to delete the records in error and reject status or see IRM 3.17.30.8.5. Pull the block for future processing.

# Transcript Code 10—Count or Amount Less than Zero

3.17.30.9.6 (01-01-2014) Transcript Code 10—Count or Amount Less than Zero This condition occurs with any of the following situations: (See IRM Figure 3.17.30-95). Figure 3.17.30-95 Shown is a Individual Control File Transcript as identified in the text. This has a Transcript Code error. This transcript has the following headers read in columns from left to right: TCBLOCK DLNABCISCOUNT AND AMOUNT (in these categories - Original, Error, Delete, Manual, Reject, Good) Please click here for the text description of the image. An 0–3, 1–3, 0–4, or 1–4 control record would reduce the Manual count or amount to less than zero. An 8–0 control record would reduce the original count or amount to less than zero. An 0–2, 1–2, 3–2, 4–2, 0–5, 1–5, 3–5 or 4–5 control record would reduce the total in-process count or amount to less than zero. A control record with From Code 3 would reduce the error count or amount to less than zero. A control record with From Code 4 would reduce the reject count or amount to less than zero. A nullified unpostable 6-4 control record does not post. IDRS will not allow a 6-4 to be coded. See 3.17.30.9.6(6) for posting instructions. Review the erroneous or duplicate record that created the condition. If the SCCF is in error, prepare an adjustment to correct the balance on the SCCF or reverse the erroneous posting. (See IRM Figure 3.17.30-96). Figure 3.17.30-96 Shown is an Adjustment Control Record as identified in the text. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. Review the source documents. If a GBP record is incorrect, enter Command Code SCFDL, and enter code D in the Action column for the block to be deleted. Notify Input Correction section to delete any error and reject items or see IRM 3.17.30.8.5. Pull documents for future processing. If the record has failed to post because of a previous duplicate posting, prepare adjustments to reverse the erroneous postings on the SCCF. Initiate action to delete any unposted duplicate items. Also, post the control record that has transcripted. Input the following adjustments to post an Error/Reject error for a 6-4 control record. Input 7-0 for count and money. Input 0-4 for count and money. Input 9-9 for audit trail purposes noting that the system will not allow a 6-4 posting.

# Transcript Code 11—Amount with no Count on Service Center Control File (SCCF); Count with no Amount on Service Center Control File (SCCF)

3.17.30.9.7 (01-01-2010) Transcript Code 11—Amount with no Count on Service Center Control File (SCCF); Count with no Amount on Service Center Control File (SCCF) This condition occurs whenever a control record would reduce any SCCF count to zero while the corresponding amount is still present. (See IRM Figure 3.17.30-97). Figure 3.17.30-97 Shown is a Control File Transcripts Invalid Modules as identified in the text. This transcript has the following headers read in columns from left to right: TCBLOCK DLNABCISCOUNT AND AMOUNT (in these categories - Original, Error, Delete, Manual, Reject, Good) Please click here for the text description of the image. The amount can be removed with items still present using SCFAJ. Thus, money can be moved to unidentified or another document without affecting the DLN of the original document. A reprocessable document previously having money can be created on an existing SCCF module without causing a transcript condition. This condition occurs whenever a Good Block Proof Record (record type 7) would reduce any in-process amount to zero while the corresponding count is still present. Review the source documents. If the SCCF is in error, prepare the necessary adjustment and post the transcript record. (See IRM Figure 3.17.30-98). Figure 3.17.30-98 Shown is an Adjustment Control Record as identified in the text. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. If the record ADJ or BPR is necessary, reconstruct the record. If the GBP or E/R record is incorrect, have the transactions deleted by coding the record with a D on the SCFDL file. Notify the Input Correction Operation to delete the error and reject records or See IRM 3.17.30.8.5. If the record has failed to post because of a previous duplicate posting, prepare a 5–0 adjustment to reverse the erroneous posting on the SCCF. Initiate action to reverse any erroneously posted transactions or to delete any unposted duplicate items. Also, reconstruct the control record that has transcripted.

# Transcript Code 8–2—Service Center Control File (SCCF) Delete

3.17.30.9.8 (01-01-2010) Transcript Code 8–2—Service Center Control File (SCCF) Delete This transcript will print whenever a SCCF adjustment with From–To Code 8–2 is entered to delete a block from the SCCF. (See IRM Figure 3.17.30-99). Figure 3.17.30-99 Shown is a Control File Transcripts Invalid Modules as identified in the text. This transcript has the following headers read in columns from left to right: TCBLOCK DLNABCISCOUNT AND AMOUNT (in these categories - Original, Error, Delete, Manual, Reject, Good)This transcript reflects a delete action which is described in the text. Please click here for the text description of the image. This is not an invalid condition and requires no corrective action. However, the transcript should be kept for reference if more actions will be taken on the block. The 8–2 action is taken when a SCCF module has exceeded the 150-transcript line limitation. These modules require reconstruction of the module by consolidating "like" from and to codes within the module. Reconstruction must be completed the day the module appears on the invalid transcript listing to ensure the database record is restored timely. Refer to IRM 3.17.30.10.5 for detailed instructions.

# Transcript Code CR—Control Record Out of Sequence

3.17.30.9.9 (01-01-2010) Transcript Code CR—Control Record Out of Sequence This code is caused by the input of a control record tape in the incorrect posting sequence. Contact the computing center according to local procedures. The computing center will probably rerun the program that caused the out of sequence condition, then rerun the SCCF.

# Transcript Code MX—Overflow Transcript

3.17.30.9.10 (01-01-2010) Transcript Code MX—Overflow Transcript The SCCF program allows a maximum of 149 transactions on a single SCCF module. (See IRM Figure 3.17.30-100). Figure 3.17.30-100 Shown is an Individual Control File Transcript as identified in the text. This transcript has the following headers read in columns from left to right: TCBLOCK DLNABCISCOUNT AND AMOUNT (in these categories - Original, Error, Delete, Manual, Reject, Good)This transcript is listing transcriptions as described in the text. Please click here for the text description of the image. The Transcript Code MX condition occurs when the 150th record tries to post. Input a SCCF adjustment with code 8–2 to delete the block from the SCCF. The program will allow this record to post as the 150th. See IRM 3.17.30.10.5 for correction procedures.

# Transcript Code NR—No Record on Service Center Control File (SCCF)

3.17.30.9.11 (11-03-2017) Transcript Code NR—No Record on Service Center Control File (SCCF) This condition occurs whenever a control record, other than a record that normally establishes a block, tries to post to a DLN that is not on the SCCF. (See IRM Figure 3.17.30-101). Figure 3.17.30-101 Shown is a Control File Transcripts Invalid Modules as identified in the text. This transcript has the following headers read in columns from left to right: TCBLOCK DLNABCISCOUNT AND AMOUNT (in these categories - Original, Error, Delete, Manual, Reject, Good)This transcript shows a no record as described in the text. Please click here for the text description of the image. From–To Codes that normally establish a block on the SCCF is 0–0R, 0–0, 6–0, and 6–4. Trace record trying to post to source documents for possible corrections. Prepare the necessary adjustments. (See IRM Figure 3.17.30-102). Figure 3.17.30-102 Shown is an Adjustment Control Record as identified in the text. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image.

# Transcript Code BN, BQ, BR, and BS and NR—Block Out of Balance (BOB) Transcripts

3.17.30.9.12 (01-01-2010) Transcript Code BN, BQ, BR, and BS and NR—Block Out of Balance (BOB) Transcripts These transcripts get generated to provide immediate SCCF research for SCCF related BOB conditions. Technicians resolving blocks out of balance should be encouraged to use SCFTR for more current information. Each BOB code N, Q, R, or S will automatically produce a SCCF transcript BN, BQ, or BS; BOB Code P will produce a SCCF transcript for a BCR with Transcript Code NR (no record on SCCF). The BOB Control Record is not automatically invalid and will post to the SCCF if a module is available. Any other control record trying to post after the BOB Control Record (on the same day) will be invalid. No corrective action is required for the transcript unless invalid records is present. Route all BN, BQ, BR, and BS transcripts for association with the BOB register. Following resolution of BCRs, provide audit trail on SCCF with SCFAJ postings to show cross-reference DLNs in Remarks. Post From–To Code 1–0 with the ABC of the block erroneously input to the DLN under which this BCR posted to turn off the BOB indicator unless there is a valid unresolved BCR for this block. In Remarks show the correct DLN as a cross reference. If there is a valid unresolved BCR posted to the block, use From–To Code 9–9 rather than 1–0 (leaving BOB indicator on for the valid BCR) with the correct DLN in the Remarks section on the SCFAJ screen or correct column of the Form 4028. Post From–To Code 0–1 with the ABC to the correct DLN, showing in remarks the DLN to which the BCR is initially input as a cross reference. Whenever it's correct to turn on or turn off the BOB indicator (From–To Code 0–1 or 1–0), use SCFAJ with From–To Code 9–9 to show the cross-reference DLNs for both old and new DLNs in the Remarks field. The audit trail may be further enhanced by posting the corresponding money amounts whenever available for verification.

# Service Center Control File (SCCF) Posting Controls

3.17.30.10 (01-01-2010) Service Center Control File (SCCF) Posting Controls The SCCF posting controls outlines the balancing routine with associated reports.

# Tape Control Record List

3.17.30.10.1 (01-01-2010) Tape Control Record List The Tape Control Record List is a list of all blocks of data in DLN Sequence in which the blocks or part of blocks which went to "good tape" , "error tape" , or rejected from normal processing. (See IRM Figure 3.17.30-103). Figure 3.17.30-103 Shown is a Tape Control Records Listing which is described in the text. Please click here for the text description of the image. The listing shows: The part of a block that is previously placed on the Submission Processing Campus Transaction Tape for processing to the Master File. The part of each block, if any, which is placed on the Submission Processing Campus Error Tape file or ERS error file. The part of each block, if any, which is placed on the SC Reject Control File or ERS suspense file.

# Fields of Data

3.17.30.10.1.1 (01-01-2010) Fields of Data The fields of data printed for each block: Alpha/Numbers Submission Processing Campus block number—three (3)-digit code assigned for Submission Processing Campus processing controls. It is used to reference data records to a block header record having block DLN, reducing card volume and transcription efforts. Document Locator Number—twelve (12)-digit number representing the block DLN and year digit. Pre-journalized amount—credit items will bear a minus "−" sign. Record count—number of records being processed to Enterprise Computing Center. The count will always be as great as the number of documents but may be greater. Document count. Trans Tape Sequence number. Error Tape items failing to meet mathematical verification or validity tests, such as prejournalized amounts or document count. Reject items. as above, such as pre-journalized amounts or document count. Only the From Code (FC) is shown on the listing. The "To" Code is 5 for trans tape items, 3 for errors, and 4 for rejects. Batch number of Form 9382 which is controlling the blocks.

# Summary by Master File

3.17.30.10.1.2 (01-01-2010) Summary by Master File The summary at the end of each Master File provides a count of documents and blocks by from code and source for each type of record. Error block proof records get counted as coming from raw or from BOBs. Reject records can come from raw, BOBs, GMF errors, or ERS errors. Good records come from raw, BOBs, GMF errors or rejects, or ERS Errors or rejects. The primary purpose of these summary counts is to simplify balancing of error and reject counts on the SCCF to the counts on the error and reject systems. See IRM 3.17.30.10.4. The summary also provides count and amount totals for balancing to the TEP.

# Other Records

3.17.30.10.1.3 (01-01-2010) Other Records Along with the Block Proof Records listing come the following: Revenue Receipts Control Sheet (RRCS)—a breakout by tax classes of all amounts converted to tape to be transmitted to ECC. (See IRM Figure 3.17.30-104). Figure 3.17.30-104 Shown is a SCF1340, Revenue Receipts Control Sheet. This report is described in the text. Please click here for the text description of the image. SCF0142, Block Sequence List (BSL)—A listing of DLNs for all blocks converted to good tape in the sequence in which they appear on good transaction tape. This listing is to be used for deletions due to tape "read fail" and other error conditions. The BSL may also be used to identify discrepancies between the TEP and SCF1152, Good Block Proof Records list. (See IRM Figure 3.17.30-105). Figure 3.17.30-105 Shown is Block Sequence List which is identified in the text. This report has three columns, the header of each column is: TAPE SEQ NUMDUPBLOCK DLNsthe bottom of the report lists the total document count. Please click here for the text description of the image. Control Date Recap, Good Block Proof Records—A summary by DLN Control Date of all documents and amounts converted to good tape and listed on the corresponding Block Proof Record list. (See IRM Figure 3.17.30-106). Figure 3.17.30-106 Shown is a Control Date Recap - Good Block Proof Records, which is identified in the text. This report has nine columns with the following headers: CNTL DATEDOC COUNTPRE-JOURNALIZED DEBITSPRE-JOURNALIZED DEPOSIT CREDITSPRE-JOURNALIZED NON-DEPOSIT CREDITSOTHER PJ - DEBITSOTHER PJ - CREDITSTOTAL PJ - DEBITS]TOTAL PJ - CREDITS Please click here for the text description of the image.

# Tape Control Record

3.17.30.10.1.4 (01-01-2010) Tape Control Record Process the Tape Control Record List as follows: Summarize the totals in the "good tape" column of the Block Proof Record list and compare to the sum of the Good Block Proof Control Date Recap. Summarize the "Current" , "Future" , and "Other Pre-journalized" Debits and Credits on the Revenue Receipts Control Sheet and balance the totals of the released good tape totals on the Tape Control Record List. Balance the total of the CRL—Good Block Proof Record Recaps to the RRCS and the totals of the CRL—Good Block Proof Records. (See IRM Figure 3.17.30-107). Figure 3.17.30-107 Shown in this figure is three reports. The first report is the Revenue Receipts Control Sheet, which is described in figure 3.17.30-106. The second two reports is identical listing IMF and IDRS tape information. The report column headers from left to right: ER CODEABCDLNBAT NUMRCFCTIABS NUMTRANS TAPE AMOUNTREC CTDOC CTTRANS TAPE SEQ NUMFCERROR TAPE AMOUNTDOC CTFCREJECT TAPE AMOUNT Please click here for the text description of the image. When notified of a block or blocks to be deleted, adjust the totals on the Tape Control Record List, Good Block Proof Record Date Recap, Block Sequence List, and daily RRCS. When the Tape CRL is balanced and the SCFDL file worked, notify the Enterprise Computing Center so that the TEP (SCF15 and GMF15) can be run. See IRM 3.17.30.11 for Delete Operations and IRM 3.17.30.12 for ECC Tape Releases. Keep a control on the documents deleted and when put back into the system. Deleted documents should be put back into the system within two weeks.

# Revenue Receipts Control Sheet

3.17.30.10.2 (01-01-2010) Revenue Receipts Control Sheet A daily RRCS is received with the Tape CRL. The summaries get broken into tax class on BMF and into tax class 2 and 4 for IMF. "Current" includes those Revenue Receipt items which have a DLN date which falls within the current report period. "Future" includes those Revenue Receipts items which have a DLN date which is later than the current report period. "Other" includes those Revenue Receipts items which have a DLN date which is earlier than the beginning of the report period. It also includes pre-journalized amounts which is not Revenue Receipts or adjustments affecting deposits. The non-revenue receipt document codes are 45, 48, 51, 58 and 74.

# Manual Adjustments on the Daily Revenue Receipts Control Sheet (RRCS)

3.17.30.10.2.1 (01-01-2010) Manual Adjustments on the Daily Revenue Receipts Control Sheet (RRCS) When money is deleted from the Tape CRL by a Submission Processing Campus deletion, manually adjust all totals affected by the delete. Hold a copy of the daily RRCS to balance to the weekly. Weekly, at the end of the cycle, request the Enterprise Computing Center to run a weekly RRCS. The SCF83 file is modified to include a "W" in the Revenue Receipts Frequency Indicator when the weekly RRCS is run. This file is updated by the Enterprise Computing Center upon request. The weekly RRCS is a summation of all Revenue Receipts transferred to ECC on the transaction tapes. (See IRM Figure 3.17.30-108). Figure 3.17.30-108 Shown is a Revenue Receipts Control Sheet as identified in the text. The report lists the following information: CycleFrom - To Date (Julian date range)CURRENT DEBITCURRENT CREDITFUTURE DEBITFUTURE CREDITOTHER PJ DEBITOTHER PJ CREDITThe bottom of the report lists the following summary totals: Total Debit and Credit amounts for Current, Future, and OtherTotal RecordsDLN Dates (Low and High DLN)Grand Total Debits and Credits Please click here for the text description of the image.

# Weekly Revenue Receipts Control Sheet (RRCS) and Tape Edit Processor (TEP)

3.17.30.10.2.2 (01-01-2010) Weekly Revenue Receipts Control Sheet (RRCS) and Tape Edit Processor (TEP) The weekly RRCS may be produced as soon as the final TEP is run and the cycle closed, or it may be run with the following day's cycle. If no deletes of revenue receipt items are processed to the final daily TEP, the weekly SCF13 can be run on the same day with no special procedures. Just be sure that the "W" is entered in the Revenue Receipts Frequency Indicator on the SCF83 date file. If revenue receipt deletes processed to the final TEP, the weekly SCF13 can only be run on the same day if a dummy SCF01 run has processed the GMF15 CYNN file. The weekly SCF13 can be run with the following night's batch processing if the nightly SCF01 includes a T setting of 100. This setting will allow the weekly RRCS for one week plus the daily RRCS for the first day of the following week to be produced from the same SCF13 run.

# Weekly Revenue Receipts Control Sheet (RRCS) Balancing

3.17.30.10.2.3 (01-01-2010) Weekly Revenue Receipts Control Sheet (RRCS) Balancing When the weekly RRCS is received, balance to the sum of the daily Grand Total debit and credit figures. If an imbalance exists and the daily figures is correct, contact the Enterprise Computing Center for a possible rerun. Compare the weekly delete RRCS (labeled as daily) with the sum of deletes for each day. (See IRM Figure 3.17.30-109). Figure 3.17.30-109 Shown is a Revenue Receipts Control Sheet as identified in the text. The report lists the following information: CycleFrom - To Date (Julian date range)CURRENT DEBITCURRENT CREDITFUTURE DEBITFUTURE CREDITOTHER PJ DEBITOTHER PJ CREDITThe bottom of the report lists the following summary totals: Total Debit and Credit amounts for Current, Future, and OtherTotal RecordsDLN Dates (Low and High DLN)Grand Total Debits and Credits Please click here for the text description of the image. Attach a copy of each RRCS to the Tape CRL for that cycle. After the adding machine tape of the daily RRCS balances with the weekly RRCS, associate the original with the tape release for shipment to ECC.

# Control File Summary

3.17.30.10.3 (01-01-2010) Control File Summary The Control File Summary, SCF0742, is printed for each Master File with a total summary of all Master Files. The summary provides various information relative to the modules on the current SCCF Database.

# Block, Document, Counts and Net Amount

3.17.30.10.3.1 (01-01-2011) Block, Document, Counts and Net Amount The summary provides total in-process block count, document count, and net amount. Manual, Error, and Reject counts and amounts making up the total in-process is listed individually. The pre-journalized and non-pre-journalized components of the in-process get listed separately by block count, document count, and pre-journalized amount. The summary provides the block counts for Active, Inactive, and Shelved blocks. Active blocks are those with an in-process balance. Inactive blocks are those with no in-process balance and is subject to removal to the historic file. Shelved blocks are those which is not currently being processed. These are IMF return document codes 06, 08, 10, 12, 22, 26 and 27 with full paid blocking series with no activity other than From–To Codes 7–0, 8–0, and 9–9 following the From–To Code 0–0 for the MCR. Shelved blocks are automatically unshelved on July 1 of each year. The summary provides information when other transcripts get processed (Aged, Historic, Special) with respective block counts. The summary provides an automated balancing worksheet of the current input to the SCCF account to facilitate timeliness of TEP request. Document counts and money amounts from valid records is analyzed for the net impact on the in-process totals. The system performs the selected processes to provide a current in-process total worksheet.

# Total Process Count

3.17.30.10.3.2 (01-01-2010) Total Process Count Based on the previous days total in-process count and net amount, the system will consider all valid control records from the current days SCF reports. Each component of the SCF11 series will be identified with its net impact on the in-process count and amount. In-process counts/amounts deleted during the posting run (from–to code 8–2) will be identified and considered in the worksheet balance section process. Neither the generated deletes nor the restorations (From–To Codes 0–2 and 2–0) for SCRIPS returns is counted in the WORKSHEET section of the Control File Summary.

# Invalid Transcript

3.17.30.10.3.3 (01-01-2010) Invalid Transcript Invalid transcripts from SCF0743 are identified and listed by record type and by impact/non-impact on the in-process count and amount. Invalid transcripts with in-process impact (such as 0–0, 0–5, etc.) get reversed in the worksheet balancing process, since they're listed on SCF11 reports but inconsistent for posting to SCCF. Invalid transcripts with no impact on in-process balancing (such as from–to codes 0–3, 3–4, etc.) is listed as "Non-Add." All invalid transcripts get resolved per IRM 3.17.30.8.

# In-Process Worksheet

3.17.30.10.3.4 (01-01-2010) In-Process Worksheet The Worksheet In-Process Total (count and amount) represents the results of posting to SCCF all valid control records on the current days SCCF reports. (See IRM Figure 3.17.30-110). Figure 3.17.30-110 Shown is the Control File Summary, also identified as the In-Process Worksheet. This report lists Control File Balances, Control Record Listing, Invalid Transcripts, and Control Record Listing (Error Codes). Balances to these categories is listed by Blocks, Counts, and Amounts. Please click here for the text description of the image. Compare this worksheet total to the actual In-Process Total count and amount on line 4 of SCF0742. Any difference should be identified and correctly reconciled. The error coded control records from the CRL components of SCF11 is itemized separately with block counts, document counts, and net amounts. These control records are considered to be pending and require individual analyses and proper manual adjustments to SCCF. Error coded good block proof records on SCF1151, Tape CRL, require priority analysis since, if deletion is necessary, the DLN must be added to the daily delete file with SCFDLA prior to running GMF.

# In-Process and Worksheet Total

3.17.30.10.3.5 (01-01-2010) In-Process and Worksheet Total To facilitate the timeliness of the TEP request, compare the Control File Balance, In-Process Total (line 4), to the Worksheet In-Process Total (line just above the CRL error code part), adjusted by any error coded counts and amounts except the Non-Add Amounts. When the lines are equal, SCCF updated by all valid control records represented by each CRL component as shown in the Worksheet Section; the preliminary daily SCCF balancing is systemically calculated. Balance the actual in-process total amount to General Ledger SC Suspense Accounts (RRACS) 4120, 4220, or 4420 by consideration of pending and/or outstanding adjustments. See IRM 3.17.30.15.2. Balance the Error and Reject counts to the error and reject work inventories. See IRM 3.17.30.10.4.

# Error and Reject Balancing

3.17.30.10.4 (01-01-2010) Error and Reject Balancing Raw and Correction GMF and ERS run controls should be balanced to the error and reject counts on the TCRL and the SCCF to ensure that GMF and ERS tapes input properly. The Raw Run Control Report (GMF0740), Correction Run Control Report (GMF0840), Error Resolution Inventory Control Report (ERS1747), F1040 Doc Perfection Run Control Report (GMF3740), and the Unpostable Controls (GUF5340) should provide the necessary tools for this balancing. Campuses may also refer to BAL0240 for a quick count balance of inventories. Note: For Campuses that process electronic returns another report, GMF2740, Run Control Report, must balance new records and inventories.

# Daily Balancing of New Error Records

3.17.30.10.4.1 (01-01-2010) Daily Balancing of New Error Records Daily balancing of new error records. Add the Error Count for all Tape CRLs (SCF1151). The total should equal the sum of "Raw Documents to GMF Error Status" and "Raw Documents to ERS File" on the Raw Run Control Report (GMF0740, page 5), less the "GUF records to ERS" (GMF0740, page 4, plus "MeF Documents to Error Status, AWF" (GMF2740, page 3), less "GUF Records to ERS" (GMF3740, page 4), plus "Raw Docs to Error Status" (GMF3740, page 2). (See IRM Figure 3.17.30-111). Figure 3.17.30-111 Shown is a Tape Control Record Listing. This listing identifies Error, Reject, and Good Block Proof Records and from where the records came to be in the current inventory. The counts associated with these categories is Blocks and Documents. Please click here for the text description of the image.

# New Reject Records

3.17.30.10.4.2 (01-01-2010) New Reject Records Daily balancing of new reject records. Add the Reject Block Proof Record document counts for all Master Files "from Raw" and "from BOB" , from the summaries of (SCF1151). The total should equal the "Raw Documents to Reject Status" , less "Unpostable Documents to Reject Status" (both on GMF0740, page 5), plus "Raw Documents to Reject Status" (GMF3740, page 2). Add the Reject Block Proof Record document counts for all files "from GMF errors" on the SCF1151. The total should equal the count of Error Documents to Reject Status on page 9 of the GMF0840. Add the Reject Block Proof Record document counts for all files "from ERS errors" on SCF1151. The total should equal the sum of the "Returns Analysis Records Added" to the Workable and Unworkable Suspense Inventories and the "Records Suspended" and "Duplicate Block Records moved to Suspense" from the Error Inventory, all shown on the Error Resolution Inventory Control Report, ERS1747. (See IRM Figure 3.17.30-112). Figure 3.17.30-112 Shown is an Error Resolution Control Report as identified in the text. The report has three categories of records added from GMF. The categories have a beginning and added volume to create an Ending Balance. The categories: ERROR INVENTORYWORKABLE SUSPENSE INVENTORYUNWORKABLE SUSPENSE INVENTORY Please click here for the text description of the image.

# Unpostables

3.17.30.10.4.3 (01-01-2010) Unpostables Add the "Reject" counts from the GUF5340, Unpostable Control Reports, for all Master Files. This total should equal the "GUF Records Input from mainline Data File" (GMF0740, page 4, plus the "GUF Records to ERS" (GMF3740, page 4) totals. The GMF0740 and the GMF3740 may be dated one day later than the GUF Unpostable Control. If the GMF07 and the GMF37 count is less than the GUF5340 count, check GMF0640, page 5, Mainline Block Run Control Report, for a dropped record or a "problem" alert. The SCCF and the Block Proof Summary will be updated by the GUF tape, but the GUF records dropped in GMF06 will not update the Reject/ERS inventories and will be a pending adjustment for balancing reject inventories for both SCCF and PCD. Resolution of the pending adjustment should include Command Code SCFAJ From–To Code 4–0 to move the record from reject status on SCCF to manual status. Be sure to use Control Record Source Code R on the SCCF adjustment so that the reject inventory on the Block Proof Summary will be corrected. Coordinate resolution of the nullified unpostable case with the GUF or Reject/ERS function. Verify that the "GUF Records to ERS" (GMF0740, page 4), plus "GUF Records to ERS" (GMF3740, page 4), is equal to the ERS1747, Workable Suspense Inventory, "GUF Records Added." Add the "Raw Documents to ERS File" (GMF0740, page 5), the "MeF Documents to ERS File, AWF" (GMF2740, page 5), and the "Raw Documents to ERS File" (GMF3740, page 5), then compared to the "Total Records Added from GMF" on the ERS1747. Normally, the ERS1747 will be dated one day later than the GMF report. All these counts should balance exactly. If any do not balance, look for invalid control records that may not have been included in the CRL counts. If imbalances cannot be corrected from available listings, contact a CSA. Contact a CSA if GUF records get dropped in GMF06 and not passed to GMF07 or GMF37. Depending on the volume of dropped records, the CSA may determine that a re-run would be correct. If not, these records must be identified by a filecracker of the GUF tape. If a discrepancy exists at this point, compare the "Program Total" count on ERS1740, Error Resolution New Suspense List, to the Error count for all TCRLs, SCF1151. This may help clarify the source of the difference. GMF1141, Reject Reinput Transmittal, and ERS1940, Error Resolution Duplicate Document DLN Report by Inventory Source, may be useful for comparison purposes, in some instances, to resolve count differences.

# Balancing Error and Reject Records

3.17.30.10.4.4 (01-01-2010) Balancing Error and Reject Records Daily balancing of corrected error and reject records. Add the document counts for Good Block Proof Records from each GMF and ERS status in the summaries from SCF1151. The total "from GMF errors" should equal the "Error Documents to Good status" on page 8 of GMF0840. The total "from GMF rejects" should equal the "Reject Documents to Good Status" from page 9 of GMF0840. The total "from ERS errors" should equal the "Error Inventory Records Corrected" from ERS1747. The total "from ERS rejects" should equal the "Workable Suspense Inventory Records Corrected" from ERS1747. Any imbalance that cannot be explained by other available listings should be reported, via IRworks, to ECC.

# Balancing Error and Reject Inventories

3.17.30.10.4.5 (01-01-2010) Balancing Error and Reject Inventories Daily balancing of error and reject inventories Each day, balance the error and reject counts on the SCCF to the Raw Run Control Report (GMF0740), the Correction Run Control Report (GMF0840), the Electronic Run Control Report (GMF2740), the F1040 Doc Perfection Run Control Report (GMF3740), and the Error Resolution Inventory Control Report (ERS1747).

# Balancing Service Center Control File (SCCF) Errors

3.17.30.10.4.6 (01-01-2010) Balancing Service Center Control File (SCCF) Errors Balancing SCCF error count to the error work inventory Add the SCCF error counts from the SCF Summaries (SCF0742) for all files except NMF. The total is the unadjusted SCCF error count. (See IRM Figure 3.17.30-113). Figure 3.17.30-113 Shown is a Control File Summary as identified in the text. The Summary lists in-process counts and money amounts. It also lists Active, Inactive, and Shelved Block balances. Please click here for the text description of the image. Add the "Intermediate Error File-Total Documents" (GMF0840, page 8), plus the "Raw Documents to GMF Error Status" and the "Raw Documents to ERS file" (both from GMF0740, page 5), plus the "MeF Documents to Error Status, AWF" (GMF2740, page 3), plus "Raw Documents to Error Status" (GMF3740, page 2), plus the "Error Inventory Ending Inventory" (ERS1747). Subtract the "GUF Records to ERS" (GMF0740, page 4) and the "GUF records to ERS" (GMF3740, page 4). The total is the Total Unadjusted Control count. Any "Unadjusted Difference SCCF Long/Short*" should be resolved by the method described in item 4 and 5. Add or subtract all pending SCCF adjustments related to error status (From/To Code 3). Subtract any items that have deleted from SCCF but is pending deletion from the work inventory, both ERS and SCRS. It may be necessary to use the "Unselected ERS–ERR–REC–FILE" (ERS0149) or the "Selection Inventory, Ending Inventory" (ERS1747), "Total New Suspense Records" (ERS1749), less "GUF Records Added" (ERS1747), depending on how the ERS runs is scheduled. If there is a count on the "Total New Suspense Records" (ERS1749), the "Duplicate DLN Register" (ERS1742), should be used to identify duplicate DLNs. Resolve the duplicate DLNs according to local procedures.

# Balancing Service Center Control File (SCCF) Rejects

3.17.30.10.4.7 (01-01-2010) Balancing Service Center Control File (SCCF) Rejects Balancing SCCF reject count to reject work inventory. Add the SCCF reject counts from the SCCF Summaries (SCF0742) for all Master Files. Add the sum of the "Intermediate Reject File—Total Documents" and the "Error Documents to Reject Status" (both from GMF0840, page 9), "Raw Documents to Reject Status" (GMF0740, page 5), the "Ending Inventory" from both the Workable and Unworkable Suspense Inventories (ERS1747), the "GUF Records to ERS" (GMF0740, page 4), the "Raw Documents to Reject Status" (GMF3740, page 2), the "GUF Records to ERS" (GMF3740, page 4), and the GUF Reject Count from GUF5340 (or GUF5149, Line 51–08, GUF Reject Doc File). Any "Unadjusted Difference SCCF Long/Short*" should be resolved by the instructions described in (d) and (e) below. Add or subtract all pending SCCF adjustments related to reject status (From/To Code 4). Subtract any items that deleted from SCCF but is pending deletion from the work inventory, both ERS and SCRS. It may be necessary to add "GUF Records Added" (ERS1747), less "Total New Suspense Records" (ERS1749), depending on the schedule of the ERS run.

# Pending Actions

3.17.30.10.4.8 (01-01-2010) Pending Actions If pending SCCF adjustments and pending deletes from work inventories is accurately accounted for, the error and reject inventory counts should balance exactly.

# Pending Adjustments and Deletes

3.17.30.10.4.9 (01-01-2010) Pending Adjustments and Deletes It may be expedient to keep controls on both the pending adjustments and the pending deletes, keying off from the Adjustment CRL (SCF1141) or from the Action Codes 660 (ERS0540) and from invalid BPRs (from-to code 4–0) for SCRS (SCF0743). Pending SCCF adjustments represent items which is included in the work inventory but is not reflected in the correct count on the SCCF Summaries (SCF0742). Pending deletions from work inventory represent items which have adjusted the correct SCCF balances but have not deleted from ERS, error or reject inventories. If a large imbalance is identified, report the problem immediately to the CSA as records may have dropped, omitted, or loaded twice on the files. Because of differences in individual Submission Processing Campus scheduling, it will be necessary to consider cut-off times for GUF, ERS, etc., adhered to by your campus and to consider these as possible variables to the above procedures.

# Overflow Blocks on the Service Center Control File (SCCF)

3.17.30.10.5 (01-01-2010) Overflow Blocks on the Service Center Control File (SCCF) The SCCF is limited to 150 control records per SCCF module.

# Action for amounts Greater than 150

3.17.30.10.5.1 (01-01-2010) Action for amounts Greater than 150 Whenever the 150th control record tries to post in batch processing, the block is printed on the Invalid Transcript, SCF0743, with Transcript Code MX. Enter an 8–2 SCFAJ adjustment as the 150th control record to delete the block in the next posting run. (See IRM Figure 3.17.30-114). Figure 3.17.30-114 Shown is an Adjustment Control Record as identified in the text. This record has the following descriptions listed on the left side of the SCFAJ screen, from top to bottom of the record: BLOCK DLNFROM TO CODEREINPUT SOURCE CODECONTROL RECORD SOURCE CODEDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTABCSERIAL NUMBERNMF ABSTRACT NUMBERREMARKS Please click here for the text description of the image. The block will then be deleted from the SCCF and printed on the next Invalid Transcript with Transcript Code 82. (See IRM Figure 3.17.30-115). Figure 3.17.30-115 Shown is a Control File Transcripts Invalid Modules as identified in the text. This transcript has the following headers read in columns from left to right: TCBLOCK DLNABCISCOUNT AND AMOUNT (in these categories - Original, Error, Delete, Manual, Reject, Good) Please click here for the text description of the image. If an on-line SCCF adjustment tries to post the 150th record with other than From-To Code 8–2, the control record will display as an Invalid Transcript with code MX. Any on-line adjustment with From-To Code 8–2 posts to the SCCF immediately and deletes the module from the SCCF during the next SCF05 posting run for printing on SCF0743 as invalid with Transcript Code (TC) 82. Any module that deleted from the SCCF because of the overflow condition should be manually consolidated and reestablished on the SCCF with Command Code SCFAJ. Combine any control records with the same From Code, To Code, Posting Date, and cross-reference DLN (if any). Add the document count and money amount of these records to form single control records. If this does not sufficiently reduce the number of records, other consolidations may be necessary. Reestablish the record on the SCCF using Command Code SCFAJ. Enter each control record, providing as much documentation as possible in the Remarks field, including cross-reference DLNs and the cycles of the original postings. (See IRM Figure 3.17.30-116). Figure 3.17.30-116 Shown is a Individual Control File Transcript as identified in the text. This transcript has the following headers read in columns from left to right: TCBLOCK DLNABCISCOUNT AND AMOUNT (in these categories - Original, Error, Delete, Manual, Reject, Good) Please click here for the text description of the image.

# End of Year (EOY) Balancing

3.17.30.10.6 (01-01-2010) End of Year (EOY) Balancing End of Year procedures is issued annually on the Submission Processing Website and/or by memorandum. These procedures should be followed to ensure that all purged records from GMF, ERS, and GUF get properly accounted for and controlled on the SCCF. Access to EOY Documents, Checklists, and Schedules and reference documents is identified below. https://irssource.web.irs.gov/WI/Lists/SP/All.aspx EOY Document - Mainline Volume 2 - Error Resolution System (ERS Batch) section has a list of forms that will require actions through the ERS00 conversion process. GMF/SCF EOY Purge/Reformat Conversion Handout - has a complete list of forms that will require actions through either GMF00 or ERS00 conversion processing. The EOY Conversion occurs in three phases. Phase 1 - Final GMF/ERS/SCF in Current Processing Year Phase 2 - Conversion/Purge Processing GMF/ERS/SCF/GUF Phase 3 - Start-up Processing - First Mainline in New Processing Year

# End of Year (EOY) Conversion - Phase 1

3.17.30.10.7 (01-01-2010) End of Year (EOY) Conversion - Phase 1 This Phase represents final GMF/ERS/SCF in the current processing year. Special emphasis should be placed on decreasing and keeping minimal inventory volumes prior to the end of the processing year. To prepare for the EOY the following is recommended: Remove ERS lag early in December Encourage Input Correction to order GMF loop register on a shortened turnaround time to ensure closures Emphasis should be placed on reducing on resolving SCCF aged cases in all inventories In addition to the normal reports that is necessary for balancing the final SCCF string of the current year, other reports should also be used for use in balancing and verifying the conversion output. It is strongly recommended that Data Control keep these final reports and registers with their conversion reports since they're in current year format and cannot be worked by Input Correction. GMF0903 - GMF0944/0945/0946 GMF0940 Run Control GMF1001 - GMF - 1041/042/1043 (IMF) GMF1002 - GMF - 1041/1042/1043 (Non-IMF) GMF1040 Run Control GMF1101 - GMF1143/1147/1141/1148/1149 GMF1140 Run Control For the GMF Register, all loops should be requested in the GMF1080 for the final running of GMF and again for conversion processing. See special instructions for preparing the GMF1180 in the GMF/SCF EOY Purge/Reformat Conversion Handout. Final ERS will run as an abbreviated string that will include only jobs that must update suspense activities and good tape records that affect the SCCF database. The specific instructions for the mainframe processing requirements can be found in the ERS section of the EOY Mainline Document Volume. The balancing of Error and Reject inventories to SCCF will include volumes from all reports except ERS1747. ERS1747 will not be available until after conversion processing is completed. Complete a partial balance of the Error/Reject inventories to SCCF prior to requesting final GMF15 TEP. This abbreviated string includes ERS05/ERS06/ERS08/ERS83/ERS71/ERS75/ERS77/ERS93/ERS96. For specifics concerning these runs and ERS01 and ERS03, refer to the EOY Mainline document. For the Final GUF, verify that the purge indicator is previously set for all Master Files in the final running of the year for GUF5149. Review GUF5149 for unmatched records. Balance the output as normal for TEP release. The Final SCCF should be balanced as normal and file/tape input verification is imperative to ensure that all transactional records, on outstanding files and/or tapes from the current processing year, is processed through GMF successfully. Verify the master control record files/tapes in GMF0440 and the good block proof record files/tapes in GMF0140. Balance all SCCF run controls and verify inputs to SCF01. Ensure GUF files (GUF5201 to GMF01 and GUF5104 to SCF01) get processed in the final SCF run stream. It is imperative that Data Control Units and their respective Enterprise Computing Centers partner in identifying all outstanding tapes/files prior to final mainline.

# Conversion/Purge Processing - Phase 2

3.17.30.10.8 (06-05-2017) Conversion/Purge Processing - Phase 2 At the end of each processing year, special GMF, ERS, and GUF programs is generated to purge and/or reformat end-of-year inventories in BOBs, ERS Errors and Rejects, GMF Errors and Rejects, and Unpostables. There is several terms associated with Conversion/Purge processing. Reformat - Format change required to the sub-program to allow processing in the new year No reformat - No change required to the sub-program, record remains in current format Purge - Record must be removed from the inventory where it currently resides and then reinput, except IRP, it is deleted and not reinput End-of-Year programs always run at the end of the calendar year but can also run at other times during the year, when major changes occur in certain processing programs. The exact scheduling of end-of-year runs is determined by the Enterprise Computing Centers. Often a series of purge runs must be completed within a specific time frame, such as over a holiday weekend, requiring Accounting support outside their normal tour of duty. The ERS00 Conversion program executes the necessary reformatting and purging of ERS records for compatibility with the programming updates scheduled for the upcoming year. The ERS 00 provides a list of actual records processed through conversion and the ERS0049 reports the actual volumes input and output. Listed below is the ERS Run Controls. ERS0040 - ERS Conversion Record List ERS0049 - ERS Conversion Run Control ERS0149 - ERS Run Control Report ERS0649 - ERS Transaction File ERS0749 - ERS Unworkable File Run Control ERS1349 - ERS Workable File Run Control Identified below are the ERS conversion verifications/validation requirements: ERS0040 - verify that any program records that scheduled for the purge have the "P" in the purge indicator column of the ERS0040. Purged items - Verify status on SCCF database once the SCCF Purge runs is completed, locate the documents and reinput. ERS0049, Input Controls Validation as part of the ERS conversion is listed below: Note: The BAL6840 performs the balancing and validation routine. It is not necessary to repeat this routine manually. However, each Campus Data Control Unit must review the BAL6840 to verify that it ran to completion and there is not an Out of Balance conditions identified on the report. ERS0049 total count for ERR-REC-UNWK-OLD-FILE (IN) plus (+) ERR-REC-WORK-OLD-FILE (IN) equals (=) the total count listed on the last running of ERS1349 under ERS-CTRL-REC-WORK-FILE WORKABLE CONTROL RECORDS minus (-) the total count on the last running of ERS0649 under the Output Controls and listed as ERS-TRANS-FILE TRANSACTION RECORDS. ERS0049 total count for ERS-UNWK-FILE (IN) equals (=) the total count for ERS-UNWK-FILE UNWORKABLE SUSPENSE RECORDS on the last running of ERS0749. Verify the ERS0049 input control totals match the output control totals (minus purged items if applicable). Following verification/validation of the ERS00 by Data Control, the computing center will complete the remaining ERS jobs under the new year's programs, including the database runs and ERS17. Output totals from the ERS1747 run control will be used to complete the ERROR/Reject balance that previously started when the final GMF/ERS/SCF generated. This ERS Error and Reject inventory balance must be completed to verify that the ERS conversion was successful and that all databases is accurate. For balancing discrepancies between Error/Reject Inventories and SCCF, the following information may help with the reconciliation: Identify the forms categorized as reformat, no reformat, and purge within the inventories that require conversion processing (ERS error and reject inventories). Refer to the EOY Document Mainline Volume 2 - Error Resolution System (ERS Batch) section which has a list of forms that will require actions through the ERS00 conversion process. There will be variances in counts if records previously purged for reinput because the updates (from and to codes 3-0) have not processed to SCCF. The ERS1701 from the ERS conversion processing will be input to SCF01 during the SCCF Purge processing. This input file will update the inventories in the database and will account for the activities on the SCF1141 Adjustment List. There may be variances in the counts associated with suspense activities (items moving to suspense). This variance will occur when ERS items have specific reject condition codes that automatically move the documents through Error to Rejects. The GMF00 CONVERSION program executes the necessary reformatting and purging of GMF records (GMF10 errors, GMF11 rejects, GMF09 BOBs) for compatibility with the programming updates scheduled for the upcoming year. GMF0040 reports the volume processed through conversion and lists the activity volume (reformat, no reformat, purge). Identified below is the GMF Run Controls: GMF0040 - GMF Conversion Run Control GMF0940 - BOB File Documents in BOB Blocks GMF1040 - Error Doc File Error Documents GMF1140 - Reject Master File Reject Documents Refer to the Purge/Reformat Conversion Handout to identify the forms that is being reformatted, not reformatted, and purged in GMF. Identified below are the GMF conversion verification/validation requirements. Balance and validate the GMF0040 Conversion Run Control to the final year end reports for GMF0940/GMF1040/GMF1140. Validate correct files input for conversion. The counts in the section labeled "Input Control Counts Balancing" and the column labeled "Counts Generated in Display Run" for each of the GMF0940, GMF1040, and GMF1140 should equal (=) counts reported on the GMF0040 in the section labeled "Input Control Counts Balancing" and the column labeled "Counts Generated in Prior Run" . If these counts differ, immediately notify the designated Enterprise Computing Center and request Operations to verify the input file. Balance and validate the GMF0040 input/output counts as follows: The counts in the section labeled "Input Control Count Balancing Section" under the column labeled "Counts Generated in Prior Run" should equal (=) the column labeled "Counts Generated in This Display Run." This balancing validates the output file as correct and ensures inventories get correctly formatted under the new programming. Verify the GMF0040 counts to the conversion output for GMF0940/GMF1040/GMF1140. THE GMF0040 counts in the section labeled "Input Control Count Section" and the column labeled "Counts Generated in Prior Run" should equal (=) the counts generated in the section labeled "Input Control Counts Balancing" and column "Counts Generated in Display Run" column of each of the conversion run control reports for GMF0940, GMF1040 and GMF1140. This balancing verifies that the GMF09, GMF10 and GMF11 runs processed with the correct input file from GMF00 conversion. Validate Reformat, No Reformat, and Purge counts. Validate the number of Reformat, No Reformat, and Purge documents according to the form and program list in the GMF/SCF Purge/Reformat Conversion Handout. If forms scheduled to be purged that were in the inventory at the time of conversion, verify the purged counts to the GMF1043 and GMF1143 by actual program number. Verify GMF0040 Output control counts. Compare output totals and verify that all disposition (purged) records sent an adjustment to the SCCF. Verify all disposition (purged) documents is accounted for on the SCF1141, Adjustment Control Record List. Error = (3-2), Reject = (4-2) and B) = (1-2). In GMF0040-IRP, verify all IRP is listed in the Purge column. If there is discrepancies in count balances encountered during the GMF conversion verification/validation, from IRM 3.17.30.10.8 (12) through (17) above, research by specific program in the GMF10 and GMF11 summary reports to identify the variance. Report discrepancies that may be processing problem related to the Enterprise Computing Center. On rare occasions records may be dropped from processing during conversion, not attributable to computing center operational error. Data Control identifies, researches, recovers, and resolves these records. Balancing the SCF Purge string is similar to daily balancing routine, verify worksheet totals and inventory balances; also verify all from and to dates and cycle information. Schedule the ERS1701 (from conversion) to be processed through the SCF Purge string. If the ERS1701 is not processed it may still be processed during the first running of SCF programs in the new processing year. The following purged inventory from and to codes will be listed on the SCF1141, Adjustment List: Items purged in GMF00 Items purged in ERS00 Items automatically move to ERS Suspense (from and to code 3-4 to Rejects) SCCF Database activity during conversion is described in this subsection. GMF conversion processing moves error and reject records to manual status (3-0 and/or 4-0) and deletes IRP errors on the SCCF database (3-2). Occasionally, a non-remittance program may be purged without subsequent processing with a (from-to code) to code of 2. The purged records is on the SCF1141, Adjustment CRL, with From-To codes of 3-0 and 4-0 and require reinput processing. IRP error deletes is reflected in the From-To Codes 3-2. The Intermediate Error File-Total Documents on page 8 of GMF0840 plus the Raw Documents to GMF Error Status on page 5 of GMF0740, and the SCF0742, Control File Summaries, should decrease by the count reflected on the SCF1141. The Intermediate Reject Files-Total Documents on page 9 of GMF0840 plus the Raw Documents to Reject Status on page 5 of GMF0740 and the SC Reject balances on the SCF0742, Control File Summaries, should decrease by the count reflected on the SCF1141. The manual SCCF balances on the SCF0742, Summaries, get increased by the count of the From-To Codes 3-0 and 4-0 records on the SCF1141. The majority of GUF Conversion is completed systemically. Verify the output controls to validate the purge process and to ensure no records dropped or removed from the database during conversion processing. Manual balancing will also identify when system error messages mistakenly overrode during mainframe processing. Refer to EOY Document Volume II which provides information concerning the specific conversion routines. Listed below is the GUF Controls: GUF0049 = Conversion Run Control GUF8649 = Conversion Run Control GUF8749 = Conversion Run Control GUF8849 = Conversion Run Control GUF5140 = List of Unmatched Database and Transaction File Records GUF5149 = Extract Run Control Report GUF1349 = GUF Run Control GUF1549 = GUF Run Control Listed below is GUF conversion verification/validation requirements. GUF0049 to GUF1549 - Input Section - Validate the Data Records Read by GUF00 and Database Records Per GUF15 match and equal the Output Section labeled Records Written to GUF1501 File on the last running of GUF1549. GUF0049 to GUF1349 - Input Section - Validate the Data Records Read by GUF00 and Data Records per GUF13 match and equal the total reported in the Output Files Section labeled Cumulative-RPS-610-FIle-Out on the last running of GUF1349. Listed below is the verification/balancing of the GUF86-RUN-CONTROL-REPORT. Compare the GUF5101 UPDATED-SC-UP-TRANS-FILE output control count (from the final running of GUF5149 RUN-CONTROL-REPORT) should equal the GUF5101 INPUT RECORD COUNT which is listed under the Control Counts Total column of GUF8649 in the record count and amounts. The GUF5101 OUTPUT RECORD COUNT (GUF8649 listing should equal the GUF5101 INPUT RECORD COUNT, less the total of Dropped Cases and their amounts (GUF8649 listing). All record counts and PJ amounts on the GUF8649 should be zero except under the "CAWR" heading, since records for the other Master Files should have purged by GUF51. The LIST OF DROPPED CASES on the GUF8649 should be used to reinput a deleted document as raw data, unless the case has already closed (refer to GUF5740 CLOSED-UNPOSTABLE-REGISTER listing), using the TIN as the identifying key. The GUF8649 does not always display the list of dropped records. If there is dropped record counts and/or amounts on the GUF8649, but nothing specific listed on the dropped cases list, request a filecracker extract from the computing center to identify the taxpayer and transaction information for reinput processing. Review the GUF8649 to identify any dropped records that will require reinput processing. If the dropped record count is excessive, contact the Enterprise Computing Center to initiate research to identify why the records dropped. The GUF8749 verification/balancing is presented below. Verify the GUF5301 Input and Output record counts and amounts is the same. If they differ, the difference will be listed in the deleted section by Master File. The specific taxpayer data will be listed in the dropped records section if any records get deleted. Verify that the Control counts, SC Unpostable on the GUF8749 equal the count listed on the final GUF5149 in the section labeled GUF Area SC Unpostable Rec Control Counts, Records Fetched with Purge Indicator, plus the Output Control Counts (GUF5101), Updated SC UP TRANS File, plus (GUF 5102) Transaction Records Purged. To perform GUF8849 verification/balancing, the Data Records Extracted from GUF-Area listed in the Input Section of the GUF8849 should equal the counts on the final GUF 5149 in the section labeled GUF-Area SC Unpostable Rec Control Counts, Records Fetched with Purge Indicator, plus the Output Control counts (GUF5101) Updated SC UP TRANS File, plus the (GUF 5102) Transaction Records Purged.

# Start-up Processing-Phase 3

3.17.30.10.9 (01-01-2010) Start-up Processing-Phase 3 Start-up processing is scheduled by the computing centers and a HUB site is designated to balance the initial mainline of the new year with updated programming. All tapes and/or files that is held awaiting mainframe programming changes is scheduled and processed during the first mainline of the new year. Depending on the calendar dates and the cut-off period, multiple files/tapes may be included in the first running. For example, there is multiple tapes/files for Lockbox and ISRP RPS due to ongoing deposit processing. It is crucial that all sites are aware of outstanding tapes/files and verify inputs to GMF01, GMF04, and SCF01, to ensure all data is processed timely. Report anomalies associated with programming updates to prevent recurrences and negative downstream impact. The following action(s) is recommended to ensure programming deficiencies get identified and reported quickly: Verify all outstanding tapes/files is processed through the first GMF/SCF mainline. Be aware of all programming changes that directly impact mainline processing. Review and analyze all SCF error codes that could be associated with EOY programming changes. Review and analyze all SCF Invalid Transcripts that could be associated with EOY programming changes. Report all anomalies immediately to ECC via the Help Desk.

# Delete Operations

3.17.30.11 (01-01-2010) Delete Operations Delete operations is outlined in the following procedures.

# Types of Deletes

3.17.30.11.1 (01-01-2010) Types of Deletes When a block of documents on the transaction tape is in error, the block is identified for possible deletion by the Tape Edit Processing (TEP) run, GMF15. Records can be deleted in TEP three different ways. If the SCCF identifies an inconsistency between the transaction Good Block Proof Record and the existing SCCF file, a delete record is generated onto the on-line delete file, where Data Controls will determine if the block should be deleted. A printed Block Delete Request List, SCF0341, may be used in conjunction with the SCFDL file to control the SCCF deletes. (See IRM Figure 3.17.30-117). Figure 3.17.30-117 Shown is a Block Delete Request list as identified in the text. The List has the following headings listed from left to right on the report: RECORD NUMBERMASTER FILEBLOCK DLNDELETE SOURCE CODETRANS TAPE SEQ NUMABCBATCH NUM Please click here for the text description of the image. If Data Controls identifies a block that should not be allowed to post, a record is added manually to the on-line delete file. The TEP program may identify and delete a block due to incorrect tape record length, format, or record balance. These records get deleted without being processed through the on-line delete file. The Delete Source Code identifies the method of deletion and determines the effect the delete will have on the SCCF. TEP generated deletes, not created from the delete file, is coded with Delete Source Code C. Delete records created by the SCCF by an Invalid Transcript has Delete Source Code S. These records get worked by Data Controls, who will determine whether the block should actually be deleted. Any other block that is determined to be invalid or incorrect may be deleted by adding the record to the on-line delete file. This record has Delete Source Code M or S, depending on whether the Good Block Proof Record should be automatically reversed on the SCCF.

# Trans Deletion Control Record

3.17.30.11.1.1 (01-01-2010) Trans Deletion Control Record Every TEP deletion will generate a Trans Deletion Control Record for the SCCF. This record will turn on the Action Delete Status Indicator (ADSI) which prevents Block Proof Records from posting. The ADSI is turned off and Block Proof records can then post only after: The error and reject balances on the SCCF reduced to zero, or A SCCF adjustment with From-To Code 8–7 has posted to turn off the ADSI. Each Trans Deletion Control Record with a Delete Source Code of "C" or "M" will also post a SCCF adjustment with a From-To Code 5–0. This will reverse the Good Block Proof Record and place the count and amount back into a suspense balance. If the Delete Source Code is "S" , no from-to code will post with the Trans Deletion Control Record. If an adjustment is required, input Command Code SCFAJ.

# Blocks Deleted at Enterprise Computing Center (ECC)

3.17.30.11.1.2 (01-01-2010) Blocks Deleted at Enterprise Computing Center (ECC) A block can still be deleted after the media is transmitted to ECC for processing. There is two types of ECC deletes. ECC-generated deletes detected by computer analysis Requested by ECC Both TEP and ECC deletions may leave pending transactions affecting module balances on IDRS. These pending transactions should be deleted from IDRS by Data Control or by User Support function, according to local agreement.

# Command Code SCFDL

3.17.30.11.2 (01-01-2010) Command Code SCFDL Each Good Block Proof Record that does not post to the SCCF in SCF03 is listed on the Block Delete Request List (SCF0341) and placed on the on-line delete file. Enter Command Code SCFDL to access the delete file. (See IRM Figure 3.17.30-118). The response to SCFDL is a display of the daily delete records on the file. Figure 3.17.30-118 Shown is a SCFDL screen Block Delete Request, as identified in the text. The following is six headers on the report: ACTION MFCBLK - DLNDSCTAPE - SEQ - NUMABC Please click here for the text description of the image.

# Delete File Process

3.17.30.11.2.1 (01-01-2010) Delete File Process Only one delete request file can be processed at a time. After each running of SCF03, a delete file is created and a listing printed. This file must be worked promptly and released for the running of SCF15, which downloads the delete request file and formats the deletes for processing to the TEP, GMF15. SCF15 must be run to download the daily delete file before running the next SCF string so that the delete file will be empty and will accept deletes from the next SCF03. If the previous delete file is still on-line (SCF15 has not run) when a new SCF03 is completed, the delete file will not accept deletes from the new SCF03. When the previous delete file has released by the running of SCF15, any blocks to be deleted in TEP from the new SCF runs must then be added manually to the delete file using SCFDLA. If there is a large volume of deletes to be added to the delete file because the previous delete file is not downloaded on time, it may be correct to rerun SCF03 to create the proper delete file. SCF15 must be run to download the previous delete file even if that file has no delete records. Also, be sure to run SCF15 (without GMF15) whenever SCF03 is to be re-run.

# Command Code SCFDL

3.17.30.11.2.2 (01-01-2010) Command Code SCFDL As each Invalid GBP Transcript is worked, use Command Code SCFDL to access the delete file. Enter the correct Action Code in the Action column to update records on the file: Code R—Remove a record from the delete file. If an error coded Good Block Proof Record should not be deleted in TEP, Code R will code the record for removal from the delete file. If the record is previously coded for removal by mistake, overlay the R with a D to show that the record should be deleted. Code D—This code is used to show that the record should be deleted in TEP. This is for information only, since every record on the delete file not marked with an "R" is passed against the transaction file in TEP, whether coded with A or D or not coded at all. If Code D is present, this merely shows that the record is worked. After all coding is complete to remove or delete each record, the screen must be transmitted. Proper movement in this screen is critical, especially when there is multiple pages. To transmit the SCFDL screen use the down arrow key to get to the bottom line of the screen (line that has employee and page number) and then tab twice to move to the bottom far right corner of the screen before transmitting. Terminal response will be Request Completed. It is recommended that the user access SCFDL after transmitting and receiving the Request Completed message, to ensure the coding input by the user is kept in the screen. Note: Failure to navigate within the SCFDL screen (when pages are involved) as instructed above will cause records to be dropped from the display and/or duplicated from one page to a subsequent page. Although the TIF50 file that has the records is not affected, the display will not be accurate for more coding.

# Command Code SCFDLA

3.17.30.11.2.3 (01-01-2010) Command Code SCFDLA To add a record to the delete file, enter Command Code SCFDL with definer A. The response to SCFDLA is a twelve-line, X -filled screen. (See IRM Figure 3.17.30-119). Figure 3.17.30-119 Shown is a SCFDLA screen Add Block Delete Request, as identified in the text. The following is six headers on the report: ACTIONMFCBLK - DLNDSCTAPE - SEQ - NUMABC Please click here for the text description of the image. Complete the record by overlaying the Xs in the format provided. Figure 3.17.30-120 shows the completed record. MFC is the Master File code (1 = IMF, 2 = BMF, 3 = EPMF, 5 = IRP, 6 = NMF). Enter the block DLN with year digit (no hyphens). Enter the Delete Source Code (DSC). Enter code M if a 5–0 control record should post to the SCCF, or code S if the SCCF status should not be updated. Enter the fourteen-number tape sequence number from the Tape Control Record List (SCF1151). Not applicable for NMF. The Alpha Block Control (ABC) is optional. Figure 3.17.30-120 Shown is a SCFDLA screen Add Block Delete Request, as identified in the text. The following is six headers on the report: ACTIONMFCBLK - DLNDSCTAPE - SEQ - NUMABCThis report has information under the headers. Please click here for the text description of the image. Up to 12 delete records may be added on one screen at a time. When all delete records entered, use the down arrow key to get to the bottom line of the screen and immediately transmit. If all records have entered in the proper format, they get added to the delete file in DLN sequence by Master File. (See IRM Figure 3.17.30-121). If more than 12 deletion records need to be added, then a new SCFDLA screen request must be entered. The SCFDLA program does not have multiple pages. Terminal response will be Request Completed. It is recommended that the user access SCFDL after transmitting and receiving the Request Completed message, to ensure the coding is kept in the screen. Note: Failure to transmit from the correct position at the bottom of the SCFDLA screen as instructed above may result in a loss of the data that is entered. Figure 3.17.30-121 Shown is a SCFDL screen Block Delete Request, as identified in the text. The following is six headers on the report: ACTION MFCBLK - DLNDSCTAPE - SEQ - NUMABCThis report lists Action Codes associated with different blocks. Please click here for the text description of the image. If any added record has not been entered in the correct format, an error message is displayed, with the invalid field highlighted. The entire screen is kept until the error is corrected or the invalid record blanked out and the screen is successfully transmitted. The action code, Master File code, block DLN, delete source code, and tape sequence number is validity checked. If the format is valid but a mistake is made in entering a record, either because the block should not be deleted or because a field is previously transcribed incorrectly, overlay the generated "A" with an "R" and the delete request will not be processed. Then use SCFDLA to re-enter any record that should be deleted. Until the file is released for processing to the Tape Edit Processing (TEP), any code may be overlaid with another code or changed to a blank.

# Non-Master File (NMF) Records

3.17.30.11.2.4 (01-01-2010) Non-Master File (NMF) Records The generated delete file cannot include Non-Master File records because NMF good block proof records is input through SCFAJ. Use of the alternate method (Form 4028 through ISRP) will result in invalid records appearance on the daily delete file with blank tape sequence number. These should be worked in the normal manner on the Invalid Transcripts, SCF0743. NMF records may be added to the delete file using SCFDLA. Leave the tape sequence number blank. SCF15 will create a file which is passed through SCF01 to correct NMF revenue receipts in SCF13. No NMF records is passed to the TEP, GMF15.

# Worked Records

3.17.30.11.2.5 (01-01-2013) Worked Records As soon as all records on the delete file for the day being worked is coded, notify the Enterprise Computing Center via E-mail at &IT ACIO-ECC-OSB-MSS-USS that SCF15 and GMF15 should be run. The printed list may also be annotated to show that each record is previously worked. Command Code SCFDL may be up while most other real time commands are down. However, if the TEP must be run while real time is down, and Data Controls has not had a chance to access the delete file, all the records on the Block Delete Request List would normally be deleted. The only alternative, other than to delay the run until the delete file can be accessed, is to advise the Enterprise Computing Center to run the TEP without the delete file, thus allowing all transactions to be processed to the Master File.

# Generated Tape Edit Processor (TEP) Deletes

3.17.30.11.3 (01-01-2010) Generated Tape Edit Processor (TEP) Deletes Any block that is identified by the TEP programs as invalid or inconsistent will be deleted automatically by the TEP. These generated deletes carry a source code C, which is printed on the Deleted Records List and the Adjustment CRL. See IRM 3.17.30.12.6 for a description of the two-alpha delete codes, which explain the reason for the generated delete. TEP deletes may be generated from corrected unpostables from the GUF. For corrected unpostables, no special procedures is required, unless the Deleted Records List does not show all the required information. If unable to identify the records being deleted, contact the ECC, via IRworks, to obtain a complete copy of the deleted record from the transaction tape.

# Enterprise Computing Center (ECC) Deletes

3.17.30.11.4 (01-01-2010) Enterprise Computing Center (ECC) Deletes A deletion is the removal by ECC of an entire block of data from a Transaction Tape. After a transaction is under ECC Control it is either "Posted" , "Rejected" or sent "Unpostable" . Control is kept under the original DLN module on the SCCF, and the pre-journalized amounts must be added to SC suspense accounts and subtracted from the ECC Suspense accounts. Requests for ECC-MTB deletes from the Submission Processing Campuses will not be honored under in the daily processing environment.

# Service Center Control File (SCCF) Control

3.17.30.11.4.1 (01-01-2010) Service Center Control File (SCCF) Control For SCCF control, turn the ADSI on with From-To Code 7–7 to ensure deletion of documents which might be worked by Input Correction Operation. Do not adjust the RRCS or the TEP Summaries.

# Enterprise Computing Center (ECC) Acceptance Voucher Summaries

3.17.30.11.4.2 (01-01-2012) Enterprise Computing Center (ECC) Acceptance Voucher Summaries On a daily and weekly basis, the ECC-MTB Trans Release File Acceptance Voucher Summaries, Run 793-01, will be available on Control-D. Verify the totals against that cycle's SCF1151, TCRL, and GMF1545, TEP, totals. (See IRM Figure 3.17.30-122). Figure 3.17.30-122 Shown is an ECC Acceptance Voucher Summaries Report. This report lists for a cycle each day's Workgroup and Reel Number with the following daily categories listed in the first column: SUMMARYDELETEDNULLIFIEDTOTALSOTHER UNPRR TOTALEach of the Workgroup categories has counts and amounts listed in the following categories listed from left to right on the report: RECORD COUNTSDOCUMENT COUNTSTOTAL PJ CREDITSTOTAL PJ DEBITSNET PJ AMOUNTS Please click here for the text description of the image. All AAVs will be available on Control-D for viewing. The weekly summary report will reflect all cycle deletes by reel and Work Group Number. The AAVs must be balanced daily for IMF and weekly for all Master Files to the correct GMF1545 cycle. Data Adjustment Vouchers (DAV) will have all items deleted at MCC (PVS) that require recovery action by the Campus. Adjust the CRL in green if SPC requested, blue when ECC initiated, and/or attach a copy according to local procedures. Forward the voucher to RRACS for adjusting journal entry. If needed, prepare Form 2275 to get the documents for input from Perfection Branch or Files. Input SCFAJ with From-To Code 5–0 and Source Code D to place the deleted block back into suspense if the documents will be reinput with Form 3893. For NPJ IDRS records, no SCCF adjustment is necessary. Route a copy of the listing to the IDRS coordinator, who will determine if reinput is necessary. An attachment to the acceptance voucher also lists any Submission Processing Campus file that may have returned as unprocessable. Whenever the acceptance voucher shows that a file has not processed, contact the Help Desk to ensure that a recovery effort has initiated. The initial contact from ECC may have been received by telephone.

# Revenue Receipt Summary Reports

3.17.30.11.4.3 (01-01-2013) Revenue Receipt Summary Reports Reconcile the weekly revenue receipts summary reports to the ECC Accountability Acceptance Vouchers. If the reports do not reconcile to a voucher, notify the Headquarters SCCF Analyst.

# Documents Deleted or Rejected

3.17.30.11.4.4 (01-01-2010) Documents Deleted or Rejected Any documents deleted or rejected at ECC that must be reinput should be considered at the earliest possible time for IDRS action to suppress erroneous balance due and delinquency notices. At Submission Processing Campus option, every document deleted for reinput may be referred to Collection for determination and input of action to suppress erroneous notices. If the action is to be input by Accounting, every BMF return that is more than ten weeks past the due date or IMF return more than six months past the due date requires prompt input of Command Code FRM49 with Transaction Code 599, closing code 18. Every document code 17, 18, or 19 payment transaction requires input of Command Code STAUP for six cycles. Be sure to annotate "599–18" or "STAUP–6" and the date on each document.

# Integrated Data Retrieval System (IDRS) Deletes

3.17.30.11.5 (01-01-2010) Integrated Data Retrieval System (IDRS) Deletes IDRS deletes is handled much the same way as regular TEP deletes except that many deleted IDRS transactions must be reinput through IDRS. The documents get obtained from Files through the IDRS transaction records. Determine which transactions can be input through mainline (ISRP). The following transactions may be input only through IDRS, regardless of the method of original input: Entity Changes for the IMF, BMF, and EPMF (Doc Codes 50, 53, 63, 80, 81). Exception: EPMF Module Change Form 2363B Dual Debit/Credit Transfer for IMF and BMF (Doc. Code 34) Delinquent Accounts and Returns for BMF (Doc. Codes 14 and 49) Document Codes 78 Exception: IRP Document Codes 77 except the following: T/C 460 extension of time for filing Transaction Codes 023, 024, 053, and 120.

# Form 3893 for Reinput Documents

3.17.30.11.5.1 (01-01-2010) Form 3893 for Reinput Documents Reinput the documents which can be processed through mainline. Prepare Form 3893. It is completed the same way as for other tape deletes except as below: (See IRM Figure 3.17.30-123). Figure 3.17.30-123 Shown is a Form 3893 Re-Entry Document Control as identified in the text. The document has numerous boxes to complete by the requestor providing the following possible information: FILE TYPEALPHA/NUMBER BLOCK CONTROLDLNBATCH NUMBERDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTTRANSACTION CODEHEADER MFT CODESECONDARY AMOUNTRE-ENTRY SOURCE CODE (REPROCESSABLE, RE-INPUT OF UNPOSTABLE, SC RE-INPUT)DLN YEAR DIGITRPS RETURNREMARKSPROCESS AS REMIT OR NON-REMITSERIAL NUMBERPREPARER'S NAME, TELEPHONE NUMBER AND DATE, and FUNCTIONREINPUT DOCUMENT Reason for Reinput)REPROCESSABLE DOCUMENT (Reason for Reprocessing) Please click here for the text description of the image. Box 1—Blank Box 3—Blank After preparing Form 3893, attach it to the first document and route to Data Conversion to be reinput, or leave boxes 1 and 3 blank and route to Batching. Edit the documents for proper input. The documents normally will not go to Returns Analysis. Route the documents which cannot be reinput through mainline to the IDRS Control Staff, the originating function, or an area designated by the Control Staff.

# Read Fail Documents

3.17.30.11.5.2 (01-01-2010) Read Fail Documents Forward Deleted Records List to IDRS Control Staff for read fails on document code 79, TC 902. For read failed documents not to be reinput through Data Conversion Branch, prepare a SCCF adjustment with From-To Code 0–2 and CR Source Code D. Document Code 64 deleted documents should be routed to the Refund Inquiry Group, Taxpayer Relations function. Data Control should provide User Support function with list of deleted records for IDRS transactions deleted in TEP. Annotate the list with the method of resolution for the deleted records, e.g., reinput through IDRS, reinput through mainline processing, etc.

# Residual Remittance Processing System (RRPS) and Electronic Check Presentation (ECP) Deletes

3.17.30.11.6 (01-01-2013) Residual Remittance Processing System (RRPS) and Electronic Check Presentation (ECP) Deletes Receipt and Control will provide a listing of manual adjustments made to the ISR0551, Deposit Summary Report. (See IRM Figure 3.17.30-124). Confirm the manual adjustments made to the RPS Remittance Recap. and the Form 215-A. If the adjusted monies are not on the RPS Remittance Recap, the block(s) will need to be deleted from TEP. Research the DLN(s) through CC: SCFTR to determine if the block(s) processed through GMF and SCCF. If the DLN(s) have gone to good tape on SCCF, the block(s) will need to be deleted from TEP. Lockbox processing sites implemented Electronic Check Presentation (ECP) in December 2010. Electronic images of the checks are processed through ECP instead of paper. Occasionally, a duplicate image will be processed. ECP will be able to delete the duplicate transaction from its totals, but the transaction will be included in the ISRP totals. BFS will send an E-mail to the Campus ECP Administrator with a copy to Headquarters. The Campus Administrator will contact the Data Control function with the duplicate transaction information (DLN, TIN, MFT, tax period, dollar amount). The Campus Administrator will coordinate with the Data Control and Dishonored Check functions to make the decision whether to delete the transaction from the TEP. If the decision is made to delete the duplicate transaction from the TEP, delete the duplicate transaction using IDRS CC SCFDLA. If the TEP with the duplicate transaction is released, prepare Form 2424 to reverse the duplicate credit on the taxpayer's account. Debit the taxpayer's account and credit the correct tax class account. Figure 3.17.30-124 Shown is a Deposit Summary Report and a RPS Remittance Recap as identified in the text. The Deposit Summary and RPS Remittance Recap totals have the same Block Count, Doc Count, and money Amount as required in the text Please click here for the text description of the image.

# Residual Remittance Processing System (RRPS) Reinputs

3.17.30.11.6.1 (01-01-2010) Residual Remittance Processing System (RRPS) Reinputs Occasionally an RPS payment must be reinput after the return has posted. Delete the payment DLN from the SCCF database and prepare Form 3244 with transaction code 610 to apply the money to the correct account. Renumber the 3244 to a document code 17. Annotate RTR with the new DLN using the "Add Notes" function. Instead of preparing Form 3244, the RPS Form 813 may be used as the source document for reinput. The Form 813 can be printed from RTR. Be sure to coordinate carefully with the Batching and Data Conversion functions when this procedure is used. RRPS Subsequent Payments may also have to be reinput without the original source document. Receipt and Control will research for taxpayer data on the ISRP Archive System. Prepare Form 3244 for each item from the Archive Research with a primary TC 670 and a secondary TC 570. Route to Batching for reinput.

# Resolution of Tape Edit Processor (TEP) Deletes

3.17.30.11.7 (01-01-2010) Resolution of Tape Edit Processor (TEP) Deletes Instructions for reading the Deleted Records List is included in IRM 3.17.30.12.6. Each block that is deleted in TEP generates a control record for the SCCF. If this control record is not error coded on the CRL or appearing on the invalid transcripts, the SCCF module will have been affected in two ways. The Action Delete Status Indicator is turned on, thus preventing any new Block Proof Records from posting. If the Delete Source Code (lower right corner) is C or M, the control record will include a From-To Code 5–0, placing the deleted documents back into manual status. See IRM 3.17.30.12.6 for instructions on reading the Deleted Records List.

# Deleted Blocks

3.17.30.11.7.1 (01-01-2010) Deleted Blocks If the entire block must be voided, reinput, or renumbered, notify Input Correction to take the necessary action for any documents still in error or reject status. Pull the required documents according to local procedures If the documents still being processed is valid and need not be deleted, input Command Code SCFAJ with From-To Code 8–7 to turn off the ADSI. Then pull only the documents that deleted and reinput with Form 3893. (See IRM Figure 3.17.30-125). If the block should be voided, input an SCFAJ adjustment for the documents on the Deleted Records list using To Code 2. The From Code will match the current status on the SCCF. If the block must be renumbered, assign the new DLN using the Off-Line DLN Generation Application in BBTS. Notify Input Correction to delete the items still open in the Error or Reject inventory. If ERS code 640 is used, a From-To code of 3–0 or 4–0 will post to the SCCF database. For ERS, Action Code 660 is entered with Command Code RJECT. At Submission Processing Campus option ERS deletes may be entered on the terminal by Data Controls personnel. When all documents have deleted from rejects, adjust the SCCF as necessary and establish the new DLN with From-To Code 0–0. Figure 3.17.30-125 Shown is a Re-Entry Document Control form which is identified in the text. This document is filled out as described in the text. The form has the following boxes: FILE TYPEALPHA/NUMBER BLOCK CONTROLDLNBATCH NUMBERDOCUMENT COUNTCREDIT AMOUNTDEBIT AMOUNTTRANSACTION CODEHEADER MFT CODESECONDARY AMOUNTRE-ENTRY SOURCE CODE (REPROCESSABLE, RE-INPUT OF UNPOSTABLE, SC RE-INPUT) DLN YEAR DIGITRPS RETURNREMARKSPROCESS AS REMIT OR NON-REMITSERIAL NUMBERPREPARER'S NAME, TELEPHONE NUMBER AND DATE, and FUNCTIONREINPUT DOCUMENT Reason for Reinput)REPROCESSABLE DOCUMENT (Reason for Reprocessing) Please click here for the text description of the image.

# Deleted Records List

3.17.30.11.7.2 (01-01-2010) Deleted Records List If the block must be reinput, prepare Form 3893 for the documents on the Deleted Records List and reinput. Documents on error or reject registers from the same block may be returned to Document Perfection for normal resolution. No SCCF adjustment is needed if the deletes had source code C or M, other than the From-To Code 8–7 to turn off the ADSI. If source code S, also prepare an adjustment with To Code 0. The ADSI will prevent erroneous records from posting.

# Resolution of Deleted Blocks

3.17.30.11.7.3 (01-01-2010) Resolution of Deleted Blocks All deleted blocks should be reinput or otherwise resolved within one week.

# Document Preparation for Form 3893

3.17.30.11.8 (01-01-2010) Document Preparation for Form 3893 When it is determined that any documents need re-entered into the system, prepare a Form 3893, Re-Entry Document Control. Any editing on the document must be done with a red pencil. Be sure that the first document in the block has the proper received date. Attach the Form 3893 to the first document of the block to be used as a header document. Route to the Batching function. Receipt and Control Branch for processing. For certain priority documents, such as PRP, Congressional, and some subsequent payments, hand carry the block to Data Conversion Branch for Transcription.

# Form 3893 Instructions

3.17.30.11.8.1 (11-27-2020) Form 3893 Instructions Only one Form 3893 should be prepared when several documents is being re-entered from the same block, unless the documents is reprocessable. One Form 3893 should be prepared for each return re-entered as reprocessable. Form 3893 is prepared as follows: (See IRM Figure 3.17.30-126). Figure 3.17.30-126 Shown is the Form 3893. This form and a description of the fillable boxes in the form is described in the text. Please click here for the text description of the image. Box 1—Alpha/Number Block Control Number—Leave blank if routing to Batching in the Receipt and Control Branch. If routing directly to Data Conversion, enter the designated alpha. Box 2—Document Locator Number—Enter the eleven-digit block DLN. The complete DLN may be entered, but only eleven numbers are transcribed into the block header. Box 3—Enter the batch number if routed directly to Data Conversion. Box 4—Document Count—Enter the number of documents attached to Form 3893. Box 5—Credit Amount—Enter the amount of the credit transaction. If more than one document, enter the sum of the credit amounts. Amounts may be from payment transactions, transfer documents, or adjustments. Box 6—Debit Amount—Enter the total amount of the debits. This box must be blank if a credit amount is present. Debit amounts may be present only with document code 24, 45, 48, 51, 54, 58, and 87. Box 7—Transaction code Enter only when block header transaction code is required. For IRP, enter the Account Type Code, followed by the Record Identification Code (F or G) followed by the Payer Count. See IRM 3.10.8 for details. Document Code Transaction Code on Document Transaction Code in block Header 45 840 840 53 090–092 090 51, 52 Transfer in 370 30 984, 986 984, 986 80 000, 012, 013, 014, 016 000, 010 81 000, 016 Box 8—Trans Date Always enter the received date for Form 1040-ES and Form 1040-C. Enter received date for returns received after the tax period due date. Box 9—Header MFT Code—Enter only when required. Document Code Document MFT Header MFT 17, 18, 19, 24, 34, 45, 47, 48, 51, 52, 54, 58, 87 05, 06, 15 05, 06, 15 IMF tax class 4 29 29 Form W–3G 32, 98 32, 98 Form 1096 69 69 RRPS Payments Various Same as document IRP 74 74 74 Box 10—Secondary Amount—Enter the secondary transaction amount when required. If you fail to enter a secondary amount on Form 3893 when the amount is present on the document, a block-out-of-balance condition will be created. Box 11—Re-entry Source Code—Mark one box as shown. Mark "R" for Reprocessable if the return has already posted to the Master File. Also, complete box 19. Mark "N" for Nullified if the reinput document is previously an unpostable. Also, complete box 18. Mark "4" for Reinput if the reinput block/document has neither posted nor unposted at the Master File. The "4" should always be used when issuing and processing a new DLN. Also, complete box 18. When processing a new DLN, mark "Other" in box 18 and write "New DLN." Box 12—DLN Year digit—This box must be entered. Enter the 14th digit of the DLN from the source document. If the year digit is not shown on the document, determine the correct year from the DLN color or from other information on the document. DLN Color Year Digit Green 0 or 5 Purple 1 or 6 Red 2 or 7 Black or brown 3 or 8 Blue 4 or 9 Box 13—RRPS Return Indicator—This box should be marked only when a matching RRPS payment has already posted, with the same DLN except for the inflated Julian date, to the same TIN, MFT, and tax period. Never mark this box for reprocessables. Box 14—Remarks—Enter any other information needed to clarify the reason for re-entry or to preserve a proper audit trail. For deletes, enter the cycle of the delete action. Box 15—Process as Remittance or Non-Remittance—Mark the Remittance box if the document or block has money. Payment vouchers and accounting transactions with doc codes 24, 45, 48, 51, 58, and 87 is Remittance documents. Green-rocker the payment originally input as RRPS if the payment is now being processed with the document and mark Remittance. Returns with green-rockered payments is Remittance unless the payment has already posted to the taxpayer's account; if the green-rockered payment has already posted or if the payment is removed for separate processing, edit out the "green" money with red pencil and mark the Non-Remittance box. Adjustment documents is Non-Remittance even though header amounts may be present in box 5, 6, or 10. Reprocessable returns is always Non-Remittance. Box 16—Serial Number—Enter the DLN serial number(s) of the documents being re-entered. For an entire block or multiple documents, enter the range of serial numbers, such as 00–49 or the specific serial numbers. Box 17—Preparer information—Enter your name and phone number and the current date. Also mark the correct originating organization. Box 18—Reinput document—If box 11 is "N" or "4" , mark the proper box. Box 19—Reprocessable return—If R is marked on item 11, enter the reason that the posted return is being reprocessed.

# Edited Documents for Re-entry

3.17.30.11.8.2 (01-01-2010) Edited Documents for Re-entry Be sure the documents get properly edited for re-entry. Some revenue receipt documents must be edited with the received date if only the first document in a block is date stamped on initial input. Form 3893 is prepared by several Submission Processing Campus functions for re-entry of reinput and reprocessable documents. Depending on local procedures, these forms may be reviewed by the Data Control function before being routed to Batching.

# Enterprise Computing Center (ECC)Tape Releases

3.17.30.12 (01-01-2011) Enterprise Computing Center (ECC)Tape Releases Procedures to follow for ECC tape release.

# GMF01 Tape Verification

3.17.30.12.1 (01-01-2015) GMF01 Tape Verification Before requesting the daily Tape Edit Processing (TEP), verify the tape inputs in GMF0140. You will need the following reports: IPS01119 ISR0140 GUF5149 RPS0740 DED0101 will balance to the output from the IPS01119 reports, SCRIPS, IRP and 1040EZ Run Balancing Reports. ISR0121 will balance to the ISR0140. Count the Block DLNs with a Batch number of 0. Subtract this number from the Blocks Total Count on the last page of the ISR0140. This total will balance to the ISR0121 total(s) on the GMF0140. GUF5201 will balance to GUF5149, GUF5108 Reject Doc File. RPS0701 will balance to the RPD0740, Mainline Raw Data File, Raw Blocks.

# Tape Edit Processor (TEP) Controls

3.17.30.12.2 (07-18-2022) Tape Edit Processor (TEP) Controls TEP is the last computer function performed by the Enterprise Computing Centers and balanced by the Submission Processing Campus before transactions get released to the Enterprise Computing Center. Consolidation of mainframe operations to the computing centers has resulted in Submission Processing Standards. The Submission Processing Standards timeliness is identified for ERS/GUF, TEP, Feeder Systems, etc., in IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates. The GMF15 TEP should be requested by noon eastern and received in the Accounting Branch no later than 1:00 p.m. eastern. The GMF TEP should be released to the respective computing center (ECC-MTB or ECC-MEM Unisys) no later than 1:30 p.m. eastern Monday - Friday. Request and Release emails must be sent to the designated ECC and WI Accounting TEP mailboxes for proper tracking. The GUF TEP should be received in the Accounting Branch by 6:00 a.m. local campus time on Wednesday and released to the respective computing center (ECC-MTB or ECC-MEM Unisys) no later than 1:30 p.m. eastern on Wednesday. Request and Release emails must be sent to the designated ECC and WI Accounting TEP mailboxes for proper tracking. The campuses that process Electronic returns will have an Electronic-only GMF25 TEP, in addition to the regular GMF15 TEP. This process is automated and transfers is routinely completed to IBM Master File by 9:00 a.m. eastern. However, if for any reason automation is turned off and the GMF25 TEP files have to be handled manually, GMF25 will be subject to the same time frames for receipt, balancing and release as the daily GMF15 TEP. The computing center should be contacted if these timelines cannot be met. The TEP performs the following functions: Reformats data to be compatible with ECC processing. Deletes transactions identified as invalid by manual or computer processes. Adds or removes records from the transaction tape as required by individual programs. For Electronic processing centers and at that Submission Processing Campus option, the TEP will separate Electronic good transactions to create a separate tape file, GMF1506. Confirm ECC receipt of transmissions: Confirm ECC receipt of the prior day's GMF transmissions through the Automated Tracking Report (ATR), via Control-D. If the GMF run(s) is not on the ATR or listed more than once, notify the Automated Help Desk. In addition, notify the ECC Processing Validation Section (PVS) using the PVS common line 304–264–7088.

# Tape Edit Processor (TEP) Transmission

3.17.30.12.2.1 (01-01-2010) Tape Edit Processor (TEP) Transmission After authorizing release of TEP, keep a copy of the following Summaries for the retention period specified in Document 12990, Records and Information Management Records Control Schedules: GMF1545, Trans Release Summary for each file having data, e.g., Mainline, IDRS, Unpostables Auto-LIEN, etc. GMF1545, Trans Release Summary, Other Total Summary, annotated by Releasing Officer. (See IRM Figure 3.17.30-127). Figure 3.17.30-127 Shown is a SC Trans Release Summary (GMF1545). This Summary has the following header categories: ELF TEP RELEASEDRECORD COUNTDOCUMENT COUNTPJ CREDITSPJ DEBITSNET PJ AMOUNTThe body of the Summary lists information about the tape and the Releasing Officer. The bottom of the Summary has the following information for blocks to be deleted at ECC: SC BLOCK-CNTL-NUMFILE IDBLOCK DLNPRIOR DOC STATUS CODEDOCUMENT COUNTRECORD COUNTPJ CREDIT/DEBITTRANS-TAPE-SEQ-NUM PAGE OF LIST Please click here for the text description of the image. For Submission Processing Campuses processing and exercising the option to separate Electronic in TEP, GMF1545, Trans Release Summary, ELF Total Summary, annotated by Releasing Officer. Be sure the reel number is annotated on the ELF Total Summary. (See IRM Figure 3.17.30-128). Figure 3.17.30-128 Shown is a SC Trans Release Summary (GMF1545). This Summary has the following header categories: ELF TEP RELEASEDRECORD COUNTDOCUMENT COUNTPJ CREDITSPJ DEBITSNET PJ AMOUNTThe body of the Summary lists information about the tape and the Releasing Officer. The bottom of the Summary has the following information for blocks to be deleted at ECC: SC BLOCK-CNTL-NUMFILE IDBLOCK DLNPRIOR DOC STATUS CODEDOCUMENT COUNTRECORD COUNTPJ CREDIT/DEBITTRANS-TAPE-SEQ-NUMPAGE OF LIST Please click here for the text description of the image. The GMF1545, Grand Total Summary, should be annotated by the releasing officer since it reflects the total of all records included in the TEP. Other records shown on the Grand Total Summary which is not shown on either the Other Total Summary or the ELF Total Summary is "generated records added" as shown on the GMF1543, Transaction Release Adjustment Report. SCF1340, RRCS (daily, plus weekly at close of cycle) GUF5340, Unpostable Control Report GUF5342, GUF RRCS—Nullified Unpostables

# Electronic Filing System (ELF) Tape Edit Processor (TEP)

3.17.30.12.2.2 (01-01-2010) Electronic Filing System (ELF) Tape Edit Processor (TEP) For campuses with electronic filing, ensure that "SCCF Released" on the Trans Release Grand Total Summary includes both the "ELF TEP Released" and the "Other TEP Released" from IMF Mainline.

# Release Summary

3.17.30.12.2.3 (01-01-2010) Release Summary Tape File GMF1545MCCPR has an IBM compatible quartet print file having the Release Summary, GMF1545. The GMF1545MCCPR tape should be kept by the computing center for 30 days to be printed if requested by Accounting, if a problem in balancing tape release data to ECC or to the SCCF. This print tape is no longer shipped to ECC.

# Redesigned Revenue Accounting Control System (RRACS) Tape Edit Processor (TEP) Instructions

3.17.30.12.2.4 (01-01-2012) Redesigned Revenue Accounting Control System (RRACS) Tape Edit Processor (TEP) Instructions The GMF15 outputs a tape, GMF1505, which has interface capability with RRACS for automatic journalization of mainline, IDRS, and unpostable transactions on the TEP. The GMF1505 posts as a 102 RRACS journal. Promptly coordinate with RACS on any GMF15, TEP, that is re-run and/or not released for shipment to ECC. GMF1545 paper documentation should be sent to RACS for confirmation and comparison with the Daily Posting Summary.

# Release of Non-Tape Edit Processor (TEP) Transactions

3.17.30.12.3 (01-01-2010) Release of Non-Tape Edit Processor (TEP) Transactions Every tape transmission to ECC must have summary count and amount information, even for transactions not processed by the TEP.

# Invalid Deletes List

3.17.30.12.4 (01-01-2010) Invalid Deletes List After the delete file (SCFDL) is released for processing to the TEP, the SCF15 is run first to download the daily on-line delete file. The deletes get validity checked in the GMF15 run; any deletes failing to meet the validity checks is printed on the Invalid Deletes List and output to Data Controls with the other GMF15 runs for the TEP. (See IRM Figure 3.17.30-129). Figure 3.17.30-129 Shown is Invalid Deletes List which is identified in the text. The list has seven columns with the following headings to each column: INVALID REQUESTDELETE CODESC BLOCK CTRL NUMBLOCK DLNTRANS TAPE SEQ NUMDELETE SOURCE CODEDELETE PERF CODEMASTER FILE ID LITERAL Please click here for the text description of the image. As all delete requests have validated by SCFDL, any record appearing on the Invalid Deletes List should be reported as a problem with either SCFDL or GMF15.

# Invalid Delete Request Codes

3.17.30.12.4.1 (01-01-2010) Invalid Delete Request Codes The Invalid Delete Request Code identifies the field that caused the problem. Code 1 shows that the block DLN has other than 12 numbers. Code 2 shows that the Trans Tape Sequence Number is invalid. The number must have 14 numbers and be greater than the prior number. Code 3 shows that the Delete Source code is other than S or M. Code 4, if showing a Record Type ID Code other than D, and Code 5, shows an invalid Master File literal, should no longer be possible.

# Unmatched Deletes List

3.17.30.12.5 (01-01-2010) Unmatched Deletes List Each validity checked delete record is matched against the transaction tape during TEP processing. If the TEP does not find a matching transaction record, the delete information is printed on the Unmatched Deletes List. (See IRM Figure 3.17.30-130). Figure 3.17.30-130 Shown is an Unmatched Deletes List as identified in the text. There is eight categories, listed below is the eight headers: UNMATCHED REQUESTDELETE CODESC BLOCK CTRL NUMBLOCK-DLNTRAN TAPE SEQ NUMDELETE SOURCE CODEDELETE PERF CODEMASTER FILE ID LITERAL Please click here for the text description of the image. Compare each item on the list with the source document to determine the error. Locate the block on the Trans Release List. If the block still must be deleted, annotate the transaction information on the Release List Summary for deletion at ECC.

# Deleted Records List

3.17.30.12.6 (01-01-2010) Deleted Records List Each deleted document will print on the Deleted Records List. (See IRM Figure 3.17.30-131). Figure 3.17.30-131 Shown is a Deleted Records List as identified in the text. The actual report has the following information listed on the report: Last Good BlockFile IDName CntlTINTX PRDTrans CodeDLNTrans DateMFTTrans PJ AmountDelete CodesBelow the information above, the following information is also listed on the list: SC Block Cntl NumFrom CodeBatch NumRecord CountDocument CountPJ Debit/CreditDelete CodesTotal Records, Documents, Credits/Debits Please click here for the text description of the image. The File ID consists of a number identifying the Master File plus an alpha to show the source of input. The number code has the same meaning as the Master File System ID code which appears on many listings. 1 = IMF 2 = BMF 3 = EPMF 5 = IRP The second position has the following alpha code: M = mainline I = IDRS U = unpostable In the Delete Code column, C, M, or S is the Delete Source Code. The C (computer-generated) deletes will also include a two-alpha code indicating the reason for the delete. Code CT shows that the record count is not number or not greater than zero. Code IC shows that the transaction record has invalid characters. This code also identifies transactions that get deleted because the File Location Code in the DLN is invalid for your Submission Processing Campus. Code IL shows that the transaction record has an invalid length. Code NB shows that a block of documents has no balance record. The balance record should be at the end of the record for each block and match the sum of the count and amount for the documents in the transaction block. Code NT shows that the block has no transaction records. Code OB shows that the transaction record is out of balance with the balance record in either count or amount. Code RF is a read failure of either a transaction record or a balance record.

# Balancing Counts and Amounts

3.17.30.12.6.1 (01-01-2010) Balancing Counts and Amounts Immediately under the balance record on the Deleted Records List, a separate set of balancing counts and amounts show the actual totals from the deleted documents. These amounts should always be the same, except when Delete Code OB is presents. At the end of the Deleted Records List, a summary lists the counts and amounts of deleted records for each Master File and input system. (See IRM Figure 3.17.30-132). Figure 3.17.30-132 Shown is a Deleted Records List Summary identified in the text. The categories is SCCF, TEP, Manual, and Grand Total. This List has the following information listed under these categories: Record CountDoc CountPJ CreditPJ Debit Please click here for the text description of the image. A Grand Total Summary has the total counts and amounts of deleted records. Check to make sure that all deletes processed. If any blocks that should have deleted is still on the Trans Release List, enter the required data at the bottom of the Trans Release Summary for deletion at ECC. See IRM 3.17.30.11.7 for instructions on the resolution of TEP deletes. At local option, one copy of the Deleted Records List may be routed to Collection. Delayed re-entry may cause erroneous balance due and delinquency notices to be generated. If re-entry is delayed, erroneous notices should be suppressed. Line out and note "duplicate" for any transactions on the Deleted Records List which deleted because of duplicate processing.

# Transaction Release Adjustment Report

3.17.30.12.7 (01-01-2010) Transaction Release Adjustment Report The Transaction Release Adjustment Report is a summary of records added and dropped by normal TEP processing. (See IRM Figure 3.17.30-133). This report is used to reconcile the Release Adjustments count on the Trans Release Summary. Figure 3.17.30-133 Shown is a Transaction Release Adjustment Report. The report is described in the text. It has the following rows of information: Actual Total Release RecordsPlus Generated Records AddedLess Records DeletedPerfected Trans Records Extracted Please click here for the text description of the image. This Adjustment Report shows the number of records generated by the TEP and the number of records extracted from TEP for a special file which is not intended for ECC. The "Generated Records Added" less the "Trans Records Deleted" will equal the "Released Adjustments" count on the summary. No money amount adjustment should ever be present on the release summary. Do not release the tape if any invalid or unexplained adjustments is present.

# Trans Release List

3.17.30.12.8 (01-01-2010) Trans Release List Every block on the transaction tape for ECC is listed on the Trans Release List. (See IRM Figure 3.17.30-134). Figure 3.17.30-134 Shown is a Trans Release List as identified in the text. The List has the following columns with the header of the column from left to right: SC Block Control NumberFile IDBlock DLNDoc Prior Status CodeDoc CountRecord CountPJ DebitsPJ CreditsTrans Tape Sequence Number Please click here for the text description of the image. The Trans Release List is printed only upon request. The listing is kept on tape file GMF1545MCCPR and is kept in the Submission Processing Campus for thirty days. Request a print of the Trans Release List if unable to balance the Release Summary to the Tape Control Record List, the Unpostable Control Report, or the Trans Release File Acceptance Voucher.

# Trans Release Summary Balancing

3.17.30.12.9 (01-01-2010) Trans Release Summary Balancing The Trans Release Summaries (Other Total Summary and ELF Total Summary, if applicable) is annotated for each tape transmission to ECC. All GMF tapes get processed through router run 793-01 at ECC where separation is made by Master File. In addition to the Other and the ELF Total Summaries, the following Trans Release Summaries is produced: Grand Total Summary (annotation not required) includes the totals of the Other Total Summary and the ELF Total Summary. If the ELF Only TEP BAL62 programs is executed, the ELF Total Summary in the consolidated TEP will have only those electronic records corrected in ERS. Refer to IRM 3.17.30.12.9.1 (c) for detailed information concerning the IMF ELF Only TEP and automated ELF BAL62. Mainline Summaries for IMF, BMF, EPMF, and IRP. Summaries for IMF, BMF, EPMF. AUTO–UNDERRPT Summaries for IMF. AUTO–LIEN–FILE Summaries for IMF and BMF. Unpostable Summaries for IMF, BMF, EPMF, IRP, and CAWR.

# Mainline Trans. Release

3.17.30.12.9.1 (01-01-2010) Mainline Trans. Release The mainline Tape CRL for each Master File is balanced to the Mainline Trans Release Summary for the corresponding Master File. Subtract any Mainline deletes listed on the Deleted Records List, GMF1542, from the totals on the Tape CRL and annotate the resulting totals. Balance the annotated good tape record count, document count, total debits, and total credits from the Tape CRL to the "SCCF Released" totals on the correct Trans Release Summary. (See IRM Figure 3.17.30-135). Figure 3.17.30-135 As identified in the text, this figure shows the Trans Release Summary and the Tape Control Record List. The Tape Control Record List has SCCF, ELF, OTHER, and Total TEPs Released. Under each of these categories the following data is listed: RECORD COUNTDOCUMENT COUNTPJ CREDITSPJ DEBITSNET PJ AMOUNTThe Tape Control Record List lists the DLNs, Trans Tape Amount, Trans Tape Sequence Number, Record and Document Count. Listed also are the Summary Totals listed below: Record and Document CountsTotal DebitsTotal CreditsOther Please click here for the text description of the image. IMF MeF Submission Processing Campuses-When the computing centers is running the automated BAL62 and a separate TEP (GMF25) for a "clean" error free MeF (passed all GMF27 validity checks and ready for Good Tape), verify the BAL62 completed successfully and is available for viewing and retention on Control/D. This verification process must be completed and verified as correct prior to requesting the regular daily consolidated TEP (GMF15). The BAL62 will compare the Released Document Totals on the ELF/MeF Total Summary, Grand Total Summary, and IMF Mainline back to the BAL6140 total that read the input from GMF27 (ELF and MeF Docs to Good Status). The BAL62 will also scan for GMF25 TEP deletes. There is a zero tolerance for GMF25 TEP deletes, if the scan program identifies a DLN is present on any of the GMF25 TEP Delete reports (GMF2540, GMF2541 or GMF2542), the job will abort and will have to be completed manually by the computing center. Open a Priority 1 IRworks ticket and assign to EOPS-ECC-MOB-SCSS-UNISYS (Unisys CSA staff) with a share assign to EOPS-ECC-OSSVB-USS (Unisys Scheduling staff) for any discrepancies with the BAL62 and the ELF Only GMF25 TEP.

# Integrated Data Retrieval System (IDRS) Trans. Release

3.17.30.12.9.2 (01-01-2010) Integrated Data Retrieval System (IDRS) Trans. Release The IDRS Tape CRL for each Master File is balanced to the IDRS Trans Release Summary for the corresponding Master File. Subtract any IDRS deletes listed on the Deleted Records List, GMF1542, from the totals on the IDRS Tape CRL and annotate the resulting totals. Balance the annotated good tape record count, document count, total debits, and total credits from the Tape CRL to the "SCCF Released" totals on the IDRS Trans Release Summary. (See 4 below when IDRS data is separated in TEP for AUTO—UNDERREPORTER and/or AUTO LIEN.) When IDRS data for IMF and BMF is released through TEP and SCCF on the AUTO—UNDERRPT (Trans Source Code B) and/or AUTO—LIEN—FILE (Trans Source Code L) Trans Release Summaries, the total of the record counts and documents counts from these Summaries plus the record and document counts from the IDRS Trans Release Summary will balance to the IDRS Tape CRL for the proper Master File. Neither the AUTO—UNDERRPT nor the AUTO—LIEN—FILE Trans Release Summary will have money amounts but will have record and document counts only. IDRS deletes in TEP with Trans Source Codes B and L cannot be perfected and reinput through mainline processing.

# Unpostable Trans Release

3.17.30.12.9.3 (01-01-2010) Unpostable Trans Release The Unpostable Summaries for each Master File is balanced to the corresponding GUF5340, Unpostable Control Report, for each Master File. From the GUF5340, the Total Corrected, the Reclassified the Total Nullified, and the Purged Unpostables should balance with the corresponding category on the Trans Release Summary for Unpostables for record counts, PJ credit and debit, and net PJ amounts. Subtract any TEP deletes from the correct category (e.g., corrected, reclassified, etc.) on the GUF5340. Add the record counts, PJ credit and PJ debit amounts of the Corrected, Reclassified, Nullified, and Purged Unpostables (minus any TEP deletes) on the GUF5340. The result should equal the "SCCF Released" totals on the Unpostable Trans Release Summary. (See IRM Figure 3.17.30-136). Figure 3.17.30-136 Shown is the Trans Release Summary and the Unpostable Control Report. The text explains which of the line amounts to compare to the same line amounts on the other report. Please click here for the text description of the image. If unable to reconcile an imbalance, do not release the transaction tape. Notify the Enterprise Computing Center via a Priority 1 IRworks ticket of a possible read fail and request a rerun of the TEP.

# Unpostable Controls

3.17.30.13 (01-01-2010) Unpostable Controls Procedures relating to Unpostable controls follow.

# General

3.17.30.13.1 (01-01-2010) General Records under generalized Unpostable Framework (GUF) control is not controlled by the SCCF. When a record is unable to post to the Master File, control is transferred back to the Submission Processing Campus and the record placed in the on-line Generalized Unpostable File. When Unpostables determines that a record cannot be corrected from the file, three different actions can be taken. These actions get shown on the Nullified Control Record List with From code 6 and three different To codes. (See IRM Figure 3.17.30-137). Figure 3.17.30-137 Shown is a Nullified Control Record List. This list, as explained in the text, lists the From and To Codes of Unpostables. Please click here for the text description of the image. To code 4 shows that an unpostable rejected with Resolution Code 8. The complete input record is reconstructed as a reject register or ERS Suspense record to be worked by Error Resolution the same way as any mainline reject. Resolution Code 8 is valid only for transactions that can be input through mainline processing. To code 2 shows that an unpostable record is voided with Resolution Code 2 or D. This control record does not reestablish an open module on the SCCF, but merely adds to the delete balance if the module is already on the SCCF. (EXCEPTION: Deleted IMF tax class 4 unpostables with IMF return DLNs do not add to delete balance of the IMF DLN module.) Resolution Code 2 shows that the record is controlled on IDRS to the originator (if possible) for subsequent action. Code D is a delete with no further action required. Both 2 and D is valid for non-remittance transactions only. To code 0 shows that an unpostable coded for reinput with Resolution Code 1. This code should be used infrequently and normally only when neither of the other codes is valid.

# Generalized Unpostable Framework (GUF) Count/Amount

3.17.30.13.1.1 (01-01-2010) Generalized Unpostable Framework (GUF) Count/Amount The Unpostable Control listing (GUF5340) shows the count and amount of all items on the GUF, and the disposition by resolution code of all items cleared from the GUF. (See IRM Figure 3.17.30-138). Figure 3.17.30-138 Shown is the Unpostable Control Report. The lines that get compared on this report is described in the text. In addition, the bottom of the report lists Unresolved Unpostables by cycle and record count. Please click here for the text description of the image. The sum of Resolution Codes 1 and 8 should equal the amounts on the Nullified Control Record List. Resolution Codes 2 and D is voided items and should never include money. Resolution Codes 2/D for CAWR which is included in the Total Nullified Unpostables on the GUF5340 will not be listed on the SCF1149, Nullified CRL, nor will they be included in the Nullified Unpostable count on the TEP, GMF1545. Only the corrected unpostables for CAWR is passed from the GUF5340 to the TEP via GUF5102. Balance the Total Nullified Unpostables count minus the CAWR nullified with Resolution Codes 2/D and compare to the count on the Nullified CRL. The sum of the remaining codes represents the balance being returned to ECC for posting and should balance to the Unpostable Trans Release Summary by Master File as described in IRM 3.17.30.12.9.3. Unpostables corrected for tax period or MFT and closed with Resolution Code 6 will be counted as "Reclassified Unpostables" with Resolution Code 3/6 on the GUF5340, Unpostable Control Report. MFT corrections is valid in the GUF system if the new MFT is compatible with the original tax class.

# Generalized Unpostable Framework (GUF) Extract

3.17.30.13.1.2 (01-01-2010) Generalized Unpostable Framework (GUF) Extract The GUF Extract Run Control Report (GUF5149) can be used to balance to the Unpostable Control Report (GUF5340) and to identify "no match" conditions between the GUF Database and the transaction file or the TIN file. (See IRM Figure 3.17.30-139). Figure 3.17.30-139 Shown is the GUF Extract Run Control Report and the List of Unmatched GUF Database and Transaction File Records as identified in the text. The GUF Extract Run Control Report lists GUF Control counts and GUF reports counts. As identified in the text, the List of Unmatched GUF Database and Transaction File Records list lists information about records that is incomplete. Please click here for the text description of the image. The GUF5149 Total SC Unpostable Recs Fetched will balance to the GUF5340 Previous Balance and Added Since Last Report totals for all files. The GUF5149 Updated SC UP Trans File will balance to the GUF5340 Current Cycle Balance for all files. The GUF5149 SCCF Data File will balance to the GUF5340 Total Nullified for all files. The GUF5149 GUF Reject Doc File will balance to the GUF5340 Reject for all files.

# Generalized Unpostable Framework (GUF) Incomplete Records

3.17.30.13.1.3 (01-01-2010) Generalized Unpostable Framework (GUF) Incomplete Records A List of Unmatched GUF Database Records and Transaction File Records (GUF5140) is printed whenever the Unpostable file is contaminated by incomplete records. Each transaction on this listing must be reviewed to determine if the transaction is erroneously dropped or posted. It may be necessary to reestablish the record on the SCCF and reinput the document. Do not reinput until the item is on the listing for at least two cycles. Remittance items may also require General Ledger action to move the money from Unpostables to SCCF or Master File. One of the following literals will be printed on the listing: DB No Match—The GUF Database record is present with no matching transaction record. No Match TRS—The GUF transaction record is present with no matching Database record. Error Trans—Both records is present, but they have data that does not match. Normally, items will appear weekly on this listing and be removed only with a special run, GUF80 or GUF83. Occasionally, items will be listed once and then removed, because the second record is added to the GUF. Do not initiate reinput action until the record has appeared on the Unmatched listing for the second time. Occasionally, GUF82 reports will be needed for balancing GUF51 / GUF53. If the NEW-SC-UP-TRANS-FILE (GUF1102) is input to GUF82, the Receipts counts/amounts on the GUF53 reports will be off by the same counts/amounts shown on the GUF82-DELETE-REC-SUMMARY (GUF8241). If the UPDATE-SC-UP-TRANS-FILE (GUF5101) is used, the Ending Inventory counts/amounts will be off by the same counts/amounts.

# Balancing of Unpostable Revenue Receipts

3.17.30.13.2 (01-01-2010) Balancing of Unpostable Revenue Receipts The Unpostable Control Report, GUF5340, is loaded to Control-D weekly. The "Previous Balance" should equal the "Current Cycle Balance" as shown on the previous week's GUF5340. Balance the "Total Nullified Unpostables" less any CAWR Resolution Code 2/D, to the SCF1149, Nullified Control Record List. The "Purged Unpostables" is items returned to ECC without correction, normally as part of end-of-year processing. For balancing purposes, these items are still included as unpostables. Purged records remain in the "Previous Cycle Balance" and will not appear in the "Added Cycle" when the records come back from ECC. Items corrected with Resolution Code B is normally part of end-of-year processing. These items get removed from the Unpostable inventory and subjected to the unpostable checks for the following year as if they're raw documents. Balance the Unpostable Control Report, GUF5340 to the Run Control Report, GUF0749. The "ADDED SINCE LAST REPORT" line totals on the GUF5340 should equal the GUF0749 "NEW UNPOSTABLE CASES" when balanced by cycle, M File, Record Count, and money amounts. Note: With the CADE 2 implementation, multiple IMF files (up to 5) will be received in each cycle and will need to be added together. A variance may be the result of a Utility program run, GUF80, GUF82 and GUF86. Notify the GUF contact according to local procedures when there is a variance between these two reports. Balance the Control Data Reports 160-60-32 (BMF), 460–60–32 (IMF), 260–60–32) EPMF), and the 102-94-42 (PMF) (if the 102-94-42 is not available, refer to the 102-94-41 by Campus under the column titled "Unpostables Added" ) to the GUF0749 Run Control Report. Validate the total record count, total PJ credits, and the total PJ debits on the Control Data Reports listed above to the GUF0749 record count, PJ debit amount, and the PJ credit amount listed under the column heading "New Unpostable Cases." If there is a variance, open a IRworks ticket to the ECC EOPS CSA Staff. Balance the Nullified Unpostable RRCS to the Trans Release List summary and to the Unpostable Controls. (See IRM Figure 3.17.30-140). Figure 3.17.30-140 Shown is the Revenue Receipt Control Sheet Nullified Unpostables, as identified in the text. This report lists by Tax Class the Debit and Credit money in the Current, Future, and Other categories. Please click here for the text description of the image.

# Resolution of Nullified Unpostable Items

3.17.30.13.3 (01-01-2010) Resolution of Nullified Unpostable Items The Data Control function is not directly involved in the resolution or control of nullified unpostables. Rejected unpostables (Resolution Code 8) is controlled directly to the Rejects function and worked as Reject registers or ERS suspense records. Voided unpostables (Resolution Code 2 or D) is deleted from the GUF inventory and routed directly to the originating function or voided with no further action. A few items get nullified with Resolution Code 1, because codes 2, D, and 8 is invalid. These records get placed in the suspense inventory on the SCCF. The Unpostable function controls and routes these cases to the proper activity. Some of these items may require SCCF adjustments, which will be prepared or requested by Unpostables, depending on local procedures.

# Nullified Distribution List

3.17.30.13.3.1 (01-01-2010) Nullified Distribution List All nullified records get listed on the Nullified Distribution List (GUF5547) by functional area that is to receive the documents. (See IRM Figure 3.17.30-141). Items nullified with Resolution Code 1 may be designated by Unpostables for Data Controls by entering Nullify Area Code 31. These items will appear on a listing titled Nullified Distribution Listing—Data Controls. This code should only be used when a program problem has made it impossible to correct the Unpostable record in the normal manner or when Data Controls has determined that the record should not be processed. Verify that all documents on this list is received from Unpostables. A master list of all items nullified with Unpostable Resolution Code 1 (6–0 control records) may be used by Data Controls to locate and resolve SCCF aged cases. This master list is routed to Unpostables, but an extra copy is available to Data Controls upon request.

# Nullified Distribution List Information

3.17.30.13.3.2 (01-01-2010) Nullified Distribution List Information Each Nullified Distribution Listing has the following identifying information: Unpostable Resolution Code Master File DLN Repeat Indicator TIN Name Control MFT Tax Period Unpostable Code Pre-journalized or Refund Amount Assessment Statute Expiration Date FTD Microfilm Number Unpostable Category Code IDRS Employee Number Resolution Employee Number Functional Area of Resolution Remarks entered by Resolution function Figure 3.17.30-141 Shown is the Nullified Distribution Listing. The information listed in this listing is listed in the text. Please click here for the text description of the image.

# Revenue Receipts

3.17.30.14 (01-01-2010) Revenue Receipts Revenue Receipts balancing, validations, recording, and reporting follow.

# Balancing Requirements

3.17.30.14.1 (01-01-2010) Balancing Requirements The Master File Report of U.S. Internal Revenue Receipts generated monthly is balanced to a worksheet with cumulative Revenue Receipt data. A report tape which has the data for the region and districts within each region is furnished for each Submission Processing Campus. (See IRM Figure 3.17.30-142). Figure 3.17.30-142 Shown is a Report of U. S. Internal Revenue Receipts. The report lists the forms and lists the receipts by form type for area offices listed in the first column. Please click here for the text description of the image. At any time after an amount is received at the Submission Processing Campus, it may be: Posted on the Master File (includes resequence and NMF items) In suspense (still in the Submission Processing Campus, but in process to ECC). On the Unpostable File. In the Unidentified accounts. Deposited to the Submission Processing Campus but transferred to NMF. Revenue Receipts is defined as pre-journalized input amounts with any valid document code except 34, 45, 48, 51, 56, 58, or 68. The report period begins Oct. 1 of each fiscal year and is cumulative through Sept. 30th. Revenue Receipts reported get selected by DLN Control date, which is the date of deposit or reclassification. Revenue Receipts with control dates which is earlier than the report period (Oct. 1) is not accumulated for reports purposes. Revenues with control dates from Oct. 1 to the end of the current report month is accumulated as "CURRENT" Revenues and Control dates following the end of the current report month is accumulated as "FUTURE" . Special processing of revenue receipts continues two cycles into the beginning of the new fiscal year. This period is called the September Supplemental report period and is often referred to as "13th Month" processing. For the September Supplemental, the programs continue counting of revenue receipts for the fiscal year just ended separately but concurrently with the counting of revenue receipts for the new fiscal year. Special reports get produced from Master File and from local Non-Master File to facilitate reconciliation between collection of revenue and transactions posted to taxpayers' accounts.

# Reports Cycle Cutoff Dates

3.17.30.14.1.1 (12-04-2025) Reports Cycle Cutoff Dates Reports Cycle Cutoff Dates Below are the cycle cutoff dates for revenue receipts reports for 2026: The report month cutoff is determined by the last day of the month as it falls in the last Campus production cycle of the month. The GMF Campus production cycle starts on a Thursday and ends on a Wednesday with the final transfer of TEP data to Master File on Thursday. If a holiday falls on a Thursday during the last cycle, the final transfer day will be Wednesday. Note: If the last Campus production day of the month falls on a Thursday, the cut-off cycle will be set to the prior cycle. For example: in May 2012, May 31st fell on a Thursday, which started Campus production cycle 2012/24. Therefore, the cycle cut-off for the month of May is set to the preceding cycle 2012/23. ECC uses the S107 date to determine whether a revenue receipt is to be classified as current or future money. The S107 date is the Julian Date of the last day of the month. The S107 cycle is the Campus Production cycle that has the last Campus Production date of the month following the cut-off cycles listed below. See IRM 3.17.221.11.1(3), Enterprise Computing Center Data Controls. Please report discrepancies with Information Technology Services (ITS), IRM 2.7.9, Enterprise Computing Center - Martinsburg (ECC-MTB) Processing Timeliness, to Submission Processing Accounting Tax Payments, Service Center Accounting and Deposit, Accounting Control SCCF analyst. Month Last Processing Cycle for Month Inclusive Dates for Accounting Report Last EDT (by 3:00 PM ET) Date to ECC ECC Shipping Date for ACC and Opr Report Submission Processing Campus Acc and Opr Report Shipping Date January 202606 2025274-2026031 02/05 13 Feb 2026 20 Feb 2026 February 202610 2025274-2026059 03/05 13 Mar 2026 20 Mar 2026 March 202614 2025274-2026090 04/02 10 Apr 2026 17 Apr 2026 April 202618 2025274-2026120 04/30 08 May 2026 15 May 2026 May 202623 2025274-2026151 06/04 12 Jun 2026 19 Jun 2026 June 202627 2025274-2026181 07/02 10 Jul 2026 18 Jul 2026 July 202632 2025274-2026212 08/06 14 Aug 2026 21 Aug 2026 August 202636 2025274-2026243 09/03 11 Sep 2026 18 Sep 2026 September 202640 2025274-2026273 10/01 09 Oct 2026 16 Oct 2026 Sept. Sup. 202642 2025274-2026273 10/15 23 Oct 2026 30 Oct 2026 October 202645 2026274-20256304 11/05 13 Nov 2026 20 Nov 2026 November 202649 2026274-2026334 12/03 11 Dec 206 18 Dec 26 December 202701 2026274-2026365 12/28 05 Jan 2027 12 Jan 2027

# Receipts Control Account (RCA)

3.17.30.14.2 (01-01-2010) Receipts Control Account (RCA) The RCA is a manually prepared worksheet used for a cumulative control of revenue receipts reports data. (See IRM Figure 3.17.30-143). Figure 3.17.30-143 Shown is a RCA Spreadsheet as identified in the text. The Spreadsheet lists by Tax Class the following information: Revenue ReceiptsNullified UnpostablesECC DeletesPro 160-02SC RecapTotal Line 5AdjustmentsIMF/BMF Master File Total(s)Grand Total Please click here for the text description of the image. All the worksheet totals are cumulative from October 1. The examples shown here provide for separate subsidiary worksheets which is updated weekly. The monthly RCA spread in these examples uses the totals from the other worksheets. The RCA spread may also be prepared without the separate worksheets shown in Figure 3.17.30-148 through Figure 3.17.30-151.

# Receipts Control Account (RCA) Worksheets

3.17.30.14.2.1 (01-01-2011) Receipts Control Account (RCA) Worksheets The Revenue Receipts Control worksheet is prepared from the weekly RRCS, SCF1340. Amounts appearing as future will be posted to the following month. (See IRM Figure 3.17.30-144). Figure 3.17.30-144 Shown is a Revenue Receipts Control Worksheet. This worksheet lists IMF/BMF Revenue Receipts by cycle and Tax Class, as identified in the text. Please click here for the text description of the image. The Nullified Unpostables worksheet is prepared from the Nullified Unpostable RRCS, GUF5342. (See IRM Figure 3.17.30-145). Figure 3.17.30-145 Shown is Nullified Unpostables work sheet as identified in the text. This worksheet lists Unpostables monies by cycle, IMF/BMF Master File, and Tax Class. Please click here for the text description of the image. ECC deletes and rejects may be carried on a separate work sheet or entered directly from the delete records attached to the Acceptance Vouchers received from ECC, depending on volume The SC Recap worksheet is prepared from run 160-43-21 Reclassification Summary. Enter the Adjustment amounts from the top of the report. (See IRM Figure 3.17.30-146). Credit Transfers from IMF is part of the Adjustment Summary and is shown on a separate line. This figure is needed to reconcile Tax Class 2. Tax Class 2 must be reconciled between IMF and BMF on the RCA. This can be shown as a separate line on the RCA spreadsheet or figured in the adjustment calculations. Reverse the signs on the worksheet. An increase in credits on the 160-43-21 is shown with a minus sign. Enter User Fee amounts as listed without sign reversal. Enter Credit Transfer amounts without the sign reversal on the IMF side only. Figure 3.17.30-146 Shown is the 160-43-21 Recap and the Service Center Recap work sheet. As explained in the text, the amounts listed by Tax Class on the 160-43 Report is listed on the Recap worksheet with signs reversed. Please click here for the text description of the image. Prepare the Unpostable Reclassification worksheet. (See IRM Figure 3.17.30-147). Figure 3.17.30-147 Shown is the Project 160-02-13 Reclassification Run Control as identified in the text. This report lists reclassified money amounts for documents which is used in the reclass worksheet. Please click here for the text description of the image. From the Reclassified report from run 160-02, compute the net of decreases (left column) and increases (right column) for all forms in each tax class. (See IRM Figure 3.17.30-148). Figure 3.17.30-148 Shown is the Unpostable Control Pro 160 Run. This run lists net reclass amounts by cycle and Tax Class. Please click here for the text description of the image. For any tax class with a net change, enter the amount onto the work sheet. Summarize each worksheet column down and cross foot to the Total column to assure that computations is correct.

# Worksheet Balancing

3.17.30.14.2.2 (07-18-2022) Worksheet Balancing Enter the work sheet totals onto the RCA. Add the amounts from the Revenue Receipts Control Sheet. Subtract the amounts from the Nullified Unpostable work sheet and for ECC deletes and rejects. Add or subtract the amounts from the S.C. Recap and Unpostable Reclassification work sheets, based on the sign. Add EFTPS work sheet totals. The work sheet totals are a compilation of the CMS.30, Daily EFTPS Deposit Ticket Summary Report. This total is the amount reported on line 5 of Form 3996. This is the RCA total. Verify the totals to the monthly US Internal Revenue Receipts (180–40–11 (all tax classes), 480–55–11 (tax class 2 only) and SCF1340 (tax class 2 and 4) from ECC. Provide more entry on RCA spreadsheet to clearly reflect all discrepancies with ECC reports. Include the RCA spreadsheet with the monthly Form 3996 report to Headquarters. See IRM 3.17.30.14.8.1 for carrying imbalances with ECC.) The monthly BMF and IMF Report Code 18 from ECC, 180-40-11, and 480-55-11, respectively is available to users on Control-D for printing. ECC will furnish an abbreviated report by cycle similar to 180-40-11 for BMF revenue receipt amounts.

# Revenue Receipts Computer Runs

3.17.30.14.3 (05-22-2019) Revenue Receipts Computer Runs Runs that get used on the RCA spread. Weekly RRCS SCF1340 is a summation of all the revenue receipts transferred to ECC on the transaction tapes. Nullified Unpostable RRCS GUF5342 is a summation of the Nullified Unpostable revenue receipts transferred back to the Submission Processing Campus from ECC. Reclassification from Unpostable Correction number 160-02 is reclassified summaries received from ECC. EFTPS RRCS-CMS.23, is a weekly RRCS which should balance to both a week of CMS.30s and AAVs received from ECC. SC Recap—Run number 160-43 is a reclassification summary from ECC. Also requested at this time is Run SCF1341, the NMF Report of Internal Revenue Receipts (KCSC only). This run balances to the NMF RCA. Master File Report of U.S. Internal Revenue Receipts is generated monthly at ECC and sent to each Submission Processing Campus. Run number 480- 55-11 (IMF) and Run number 180-40-11 (BMF). IMF and BMF non-revenue revenue receipt reports will be generated monthly at ECC and sent to each Submission Processing Campus. Initially, these reports will report only arbitrage and User Fee amounts.

# Adjustments to Revenue Receipts

3.17.30.14.4 (01-01-2010) Adjustments to Revenue Receipts Adjustments to the Non-Master File Report of U.S. Internal Revenue Receipts is made using Command Code SCFRV. See IRM 3.17.30.18.4 for procedures. Corrections actually intended for another Master File may be made to NMF, as revenue receipt totals is computed without regard to Master File.

# Master Block Control Sheet (MBCS)

3.17.30.14.5 (01-01-2010) Master Block Control Sheet (MBCS) The MBCS is a report of revenue receipts currently in-process on the SCCF. (See IRM Figure 3.17.30-149). Figure 3.17.30-149 Shown is a MBCS. This is described in the text. The figure lists date, cycle, tax class and money amount. Please click here for the text description of the image. The MBCS is produced monthly for preparation of the Tax Revenue Receipts Recap (Form 3996). The monthly dual MBCS is produced on the first or second workday of the following month. The MBCS total for all Master Files is entered on line 4 of Form 3996. The MBCS should be reconciled to the General Ledger revenue receipts account 2100 at least on a weekly basis. The MBCS is produced each day from an analysis in run SCF05. The report is printed as SCF0756. The date and cycle on the SCF83 file are used to determine which revenue receipts is counted on the report. The SCF01 Run Control Sheet (figure 3.17.30-38) shows the information that is on the SCF83 file. The dates and cycle are also shown in the header part of the MBCS. The "From" date should be the first day of the current fiscal year and "TO" date should be the last day of the current month or of the month being reported. For the daily MBCS, the MBCS "Cycle" is the current processing cycle. The monthly MBCS should have the cycle number corresponding to the closing cycle of the month being reported. Contact the Enterprise Computing Center to change any of the information on the SCF83 date record. Only one MBCS can be produced from each SCF05 run. At the beginning of the fiscal year, it will be necessary to run SCF05 and SCF07 twice each day to capture separate revenue receipts for both fiscal years. One pass should have the current fiscal year from and to date ranges and the other pass should have the prior fiscal year dates. Both passes should have the current cycle information. The SCF83 file must be changed for each run.

# Master Block Control Sheet (MBCS) Cum Data

3.17.30.14.5.1 (01-01-2010) Master Block Control Sheet (MBCS) Cum Data The MBCS accumulates the following: The net (credit minus debit) of all money amounts in-process on the SCCF with revenue receipt document codes and control dates within the period specified on the date card. Any money that is removed to good tape on the CRL Good Block Proof Record listing by the cycle specified on the SCF83 date record is not included on the MBCS. Money removed after the designated cycle is added back into the MBCS, even though the amount is no longer "in-process" on the SCCF. Nullified unpostable amounts is included on the MBCS, unless the records nullified later than the MBCS cutoff cycle on the SCF83 date record. All SCCF adjustments, master control records, and renumbered transactions is included in MBCS computation regardless of posting cycle, if the DLN meets revenue receipt and DLN date requirements.

# Master Block Control Sheet (MBCS) Reconciling Reports

3.17.30.14.5.2 (01-01-2010) Master Block Control Sheet (MBCS) Reconciling Reports Controls used in reconciling the MBCS (whether separately or collectively) is the RRCS (RCA for IMF and BMF if monthly) totals which include good tape items cleared to ECC, GUF nullified unpostables, ECC deletes and NMF totals cleared to NMF Revenue Receipts Report; CRLs adjusted by SCFAJ adjustments non-journal pending SCCF adjustments; Form 4028 journaled SCCF adjustments posted to the various files; and renumbered list SCCF adjustments requiring reclassification. The procedures outlined for reconciling the MBCS is basic and can be used in various formats at any desired balancing period; (i.e., daily, weekly or monthly). Referenced exhibits is only typical examples of tax class worksheets that can be used to spread and summarize the control data kept within each Submission Processing Campus. These procedures assume that the MBCS is in balance at the beginning of the reporting period. If the MBCS is not in balance, it may be necessary to reconstruct unproven reconciling cum figures from the first of the fiscal year which will "force balance" to the MBCS.

# Master Block Control Sheet (MBCS) Summary Worksheet Procedures

3.17.30.14.5.3 (01-01-2010) Master Block Control Sheet (MBCS) Summary Worksheet Procedures Prepare an MBCS Summary Worksheet. (See IRM Figure 3.17.30-150). Figure 3.17.30-150 Shown is an MBCS Summary worksheet. This worksheet is described in the text. The top of the worksheet lists MBCS tax class amounts for IMF, BMF, NMF Master Files. The bottom of this worksheet lists: RRCS for IMF, BMF, NMFCRLs4028s Non Journaled4028s JournaledRenumber ListTotalsDifference Please click here for the text description of the image. MBCS Summarization: List amounts from each MBCS (See IRM Figure 3.17.30-153) for IMF, BMF, and NMF by tax class on the MBCS Summary Worksheet. (See IRM Figure 3.17.30-151). Total amounts by tax class and double underline. These are the totals to be reconciled. MBCS Reconciliation Procedures: RRCS Summary Worksheet. (See IRM Figure 3.17.30-151). Figure 3.17.30-151 Shown is the MBCS Summary Worksheet. The worksheet information is described in the text for this figure. Please click here for the text description of the image. IMF/BMF—list the RRCS totals including the cum balance from the previous period on the RRCS summary worksheet. Do not change the signs; (i.e., plus will remain plus, etc.). List any GUF nullified unpostables and ECC deletes. Reverse the signs on these entries, (i.e., plus signs will become minuses, etc.). Remember—these items have previously cleared to ECC and is going through the SCCF in-process accounts a second time without revenue receipt journalization (2100 Account). Total entries by tax class and double underline. NMF—list the RRCS totals including the cum balance from the previous period on the RRCS summary sheet. Do not change the signs; (i.e., plus signs will remain plus, etc.). Total the entries and double underline. Transfer the separate IMF/BMF and NMF totals to the MBCS Summary worksheet. (See IRM Figure 3.17.30-153). The signs must be reversed on this transfer; (i.e., plus signs will become minus and minus signs will become plus). Be careful that the signs get carried properly. When the MBCS is reconciled, the RRCS Summary Worksheet should agree with the figures entered on the RCA spreadsheet per IRM 3.17.30.14.8. The signs will remain the same.

# Control Record Listing (CRL) Worksheet Summary

3.17.30.14.5.4 (01-01-2010) Control Record Listing (CRL) Worksheet Summary CRL Summary Worksheet: List Master CRL total amounts by tax class from the IDRS, Mainline and RRPS Form 8627, Control Record List Balancing Worksheet (See IRM Figure 3.17.30-152) on a CRL Summary Worksheet. (See IRM Figure 3.17.30-153). Be careful to include only CRL data that pertains to the reconciling period. Be equally careful to assure that all data is accounted for. Figure 3.17.30-152 Shown is a Control Record List (CRL) Balancing Worksheet as identified in the text. This worksheet has a top and bottom section. The top section lists CRLs by Master File with the money amounts (Debits, Deposit Cr., Non-deposit Cr.) in each tax class. The bottom of the worksheet lists the RRACS journals for each tax class. The figure shows the top and bottom of the report have equal amounts. Please click here for the text description of the image. Figure 3.17.30-153 Shown is a CRL Tax Class Balancing worksheet. As described in the text, this worksheet lists CRLS by tax class and Master File, with the associated money amounts (Debits, Deposit Credits, Non-deposit Credits). Please click here for the text description of the image. Transfer the overall tax class totals to the MBCS Summary Worksheet. (See IRM Figure 3.17.30-153). Carry the signs forward as they appear on the CRL worksheets.

# Non-Journal Adjustment Worksheet

3.17.30.14.5.5 (01-01-2010) Non-Journal Adjustment Worksheet Form 4028 Non-Journal Adjustment Worksheet List each pending adjustment separately by SCCF file and by tax class on a Form 4028 Non-journal Adjustment Worksheet. (See IRM Figure 3.17.30-154). SCFAJ adjustments is included in the CRL totals, but not in the MBCS totals. Analyze each adjustment to determine if it is an add or delete to the SCCF database. TIP: Annotate the "from" and "to" codes and the DLNs of each adjustment opposite the entry. This will become helpful if imbalances occur. Total the entries for each tax class and transfer the amounts to the MBCS Summary Worksheet. (See IRM Figure 3.17.30-153). Because the SCFAJ adjustments is not included in the MBCS totals, these tax class totals will be carried and reversed on the MBCS Summary Worksheet. The totals from the Form 4028 Non-Journal Adjustment Worksheet (figure 3.17.30-157) will also become pending adjustments on line 12 of Form 3996, Tax Revenue Receipt Recap. These totals will be transferred as is to Form 3996. Figure 3.17.30-154 Shown is a Nonjournal Adjustment worksheet. This report lists by tax class pending MCR adjustments. Please click here for the text description of the image.

# Journaled Adjustment Worksheet

3.17.30.14.5.6 (01-01-2010) Journaled Adjustment Worksheet Form 4028 Journaled Adjustment Worksheet: Do not include SCCF adjustments controlling ECC deletes. These are included on the RRCS Summary Worksheet. List amounts posted to SCCF from SCCF adjustments by SCCF file and by tax class on a Form 4028 Journaled Adjustment Worksheet. (See IRM Figure 3.17.30-155). TIP: List amounts separately, annotate the cycle and day the adjustment posted to SCCF, and the journal number. This will be helpful when imbalances occur. Figure 3.17.30-155 As identified in the text, shown is a Journalized Adjustment Worksheet. This worksheet lists money amounts by Master File and Tax Class that is posted to SCCF. Please click here for the text description of the image. Unposted journaled SCCF Adjustments will be reconciling adjustments on line 12 of Form 3996. Transfer the summary totals to the MBCS Summary Worksheet. (See IRM Figure 3.17.30-153). These totals will be carried as their true sign.

# Renumbered Worksheet

3.17.30.14.5.7 (01-01-2010) Renumbered Worksheet Renumbered List Adjustment Worksheet: List amounts with current Julian dates renumbered to different tax classes on a Renumbered List Adjustment Worksheet. (See IRM Figure 3.17.30-156). TIP: List each amount separately, annotate the renumber list cycle and page number of the entry. This will be helpful when imbalances occur. Figure 3.17.30-156 Shown is a Renumber List Summary Worksheet. This worksheet lists money in tax class categories for each Master File (IMF, BMF, NMF). Please click here for the text description of the image. Transfer the summary totals to the MBCS Summary Worksheet. (See IRM Figure 3.17.30-153). These totals will be carried as their true sign. A with remit DLN with a current Julian date that renumbered to a prior Julian date (or vice versa) must be corrected as soon as possible, or it will need to be carried as non-correctable on line 8 of the Form 3996. Not journaled reclassifications will be reconciling items on line 11 of Form 3996. Amounts renumbered to Unidentified but not added to the URF will be reconciling items on line 12 of Form 3996. Total all amounts on the MBCS Summary Worksheet (See IRM Figure 3.17.30-153) for the RRCS (RCA if monthly) entries, CRLs and SCCF adjustments. These totals should agree with the MBCS summarization totals.

# Preparation of Form 3996

3.17.30.14.6 (11-27-2020) Preparation of Form 3996 Form 3996, Tax Revenue Receipts Recap, is prepared according to the following procedures. (See IRM Figure 3.17.30-157). Figure 3.17.30-157 Shown as described in the text is the Form 3996, Tax Revenue Receipts Recap. A description of the lines in this Recap is described in the text. Please click here for the text description of the image. Form 3996 is prepared monthly and submitted to Headquarters. The completed form should include the dates and signatures of both Accounting Operations Manager, the balancing technician, and the Reports Analyst. All documentation of the Form 3996 package must be reviewed by both the Reports Analyst and the Accounting Operations Manager. A digitally signed and dated copy of Form 3996, RCA spreadsheet and the line 8 reconciling items must be uploaded to the SharePoint by end of the 25th day of each month. After uploading Form 3996 and required supporting documentation, an e-mail should be sent to the HQ SCCF analyst confirming the submission. After reviewing the Form 3996, the Headquarters analyst will forward an e-mail to campus P&A and Accounting Operations Chief to give a status update and request an action plan from any campus with unreconciled reports. The campus will be given two weeks to reply with their specific action plan for resolution of each unreconciled tax class. This e-mail will be uploaded to SharePoint by the headquarters analyst when received. Note: If a campus cannot meet the upload deadline for the Form 3996 and supporting documentation by the 25th of each month, submit a written request to the Headquarters analyst for approval prior to the 25th day of the month. Detail the cause for the extension and estimated time frame for upload (not to exceed 15 days). Account 2100, Direct Revenue Receipts, is balanced to the sum of the MBCS, RRCS, and all other accounts that has current fiscal year revenue receipts, including the Unidentified Remittance and Dishonored Check files. Separate worksheets get prepared daily or weekly to verify the revenue receipts reported for the following: DMR Amounts—Line 1 AJR Amounts—Line 2 MBCS—Line 4 IMF tax class 2 and 4 and BMF RRCS Control—Line 5 NMF RRCS—Line 6 Dishonored Check File—Line 7, tax class 1 Unidentified Remittance File—Line 7, tax class 2 Non-Correctable Reconciled Amounts—Line 8 Controlled receipts not journalized (line 3 corrections)—Line 11 Journalized receipts not controlled (line 9 corrections)—Line 12 Pending adjustments for prior months—Line 13 The line 8 and 13 worksheets will be submitted to Headquarters with Form 3996. Any item reported as an unreconciled variance on line 15, should be explained to the extent possible on an attachment or in the Remarks section. Line 5 totals by tax class should balance to ECC reports, 480- 55-11 and 180-40-11. To keep reconciliation to a minimum it is important to post receipts to the SCCF and general ledger on a regular schedule. That is, to the extent possible, each item that will post to the SCCF during the cycle should be to RACS by a specified date, and any item that will not post to the SCCF during the cycle should be held for RRACS posting until after the Account 2100 balances is pulled for revenue receipts. In addition, the miscellaneous accounts that include revenue receipts should be kept current and kept on the same schedule as Account 2100. The monthly report will have more variances caused by timing because the RRACS cutoff is by workday, while the RRCS is by cycle. The MBCS is based on cycle of shipment to ECC and end-of-month Julian date at the time of RRACS cutoff.

# Form 3996 - General Ledger Section

3.17.30.14.7 (01-01-2010) Form 3996 - General Ledger Section General Ledger Account 2100 Revenue Receipts, Direct amounts represent all entries made during the current fiscal year (October through September). No consideration is given to the date of the document or the Julian date of input to other accounts. All entries to the account are included in Revenue Receipts whether current or prior documents. A daily analysis must be made to entries to this account to identify items that is not revenue receipts. Line 1—DMR Amounts This part of the Database represents all entries made from Standard Form 215-A, Deposit Ticket, and Standard Form 5515, Debit Voucher, on window 210 and 220. Review documents and determine which ones have prior year dates. Make note of these for follow-up action to determine if they will be needed as line 8 reconciling items. Daily validate that each SF215-A is entered into RRACS by the proper tax class. This may be done per attached Figure 3.17.30-158. If the tax classes do not balance (215 entered in wrong tax class), coordinate with DBA for necessary corrective action (correction journal or modification). If action cannot be taken before reports get extracted this will be a line 11 reconciling amount. Figure 3.17.30-158 Shown is a DMR Balancing Worksheet as described in the text. The top part of this worksheet lists Previous day's balance with today's 215 receipts by tax class. The bottom of the worksheet has today's DMR total and an Out of Balance line at the bottom. Please click here for the text description of the image. Form 3996 line 1 enter total of "CURR" plus "CUM" of DMR generated at the time of the balancing period. (See IRM Figure 3.17.30-159). Figure 3.17.30-159 Shown is a Deposit Ticket Classification Report as identified in the text. This report lists Total Deposits by Master Files in current and cumulative columns. Please click here for the text description of the image.

# AJR Amounts and 2100 Total

3.17.30.14.7.1 (01-01-2010) AJR Amounts and 2100 Total Line 2—AJR Amounts Compare the Daily Posting Summary (DPS) to the source documents for reclassifications on windows 404, 406–9, 315, 316, 317, and 250 to determine that the classification is input correctly. Notate DPS with any information that may help in balancing, such as Form 2424, Renumber list, IDRS, window 210, etc. Contact the DBA for 250 corrections on any items that may be input wrong. At the time of this review make a file of any one-sided transactions that will be needed for reconciling items such as windows 315, 316, 317 to account 6400. On Form 3996 line 2, enter the total of CURR plus CUM generated at the time of the balancing period. (See IRM Figure 3.17.30-160). Figure 3.17.30-160 Shown is a Deposit Ticket Classification Report as identified in the text. This report lists Master File reclasses in the first column. The current and Cumulative money amounts is listed in the two following columns respectively. Please click here for the text description of the image. Line 3—Account 2100 Total Add lines 1 and 2 for the Account 2100 total by tax class. Verify the totals on line 3 against the monthly General Ledger Account(s) 21XX Net Amount figures from RRACS Report 004. (See IRM Figure 3.17.30-161). Figure 3.17.30-161 Shown is a report as identified in the text for validating AJR amounts. The report has the following column headings: Account numberAccount TitleDebit AmountCredit AmountNetThe bottom of the report has totals for the debit and credit columns and a Net Amount. Please click here for the text description of the image. Since general ledgers is for current month only, a monthly trial balance can be used for cumulative fiscal year-to-date totals.

# Form 3996 - Master Block Control Sheet (MBCS) and Revenue Receipts Control Sheet (RRCS) amounts

3.17.30.14.8 (01-01-2010) Form 3996 - Master Block Control Sheet (MBCS) and Revenue Receipts Control Sheet (RRCS) amounts Line 4 - MBCS Total The MBCS is produced daily, weekly, or monthly as required. The weekly MBCS is produced on the final SCCF posting run of the cycle. The SCF83 file must reflect the current MBCS cycle number and control dates for the end of the current month. The monthly MBCS is produced on the day that the RRACS month is closed using the MBCS cycle from the monthly cycle cutoff, normally the cycle of the previous week and the end of the report month Julian date. Enter the amounts by tax class from the total page of the MBCS.

# Individual Master File (IMF) and Business Master File (BMF) Revenue Receipts Control Sheet (RRCS)

3.17.30.14.8.1 (01-01-2010) Individual Master File (IMF) and Business Master File (BMF) Revenue Receipts Control Sheet (RRCS) Line 5 IMF and BMF RRCS This total represents the prior months Form 3996 line 5 totals, plus weekly RRCS by tax class, minus ECC deletes, minus weekly Nullified Unpostable totals by tax class, minus and plus Unpostable Reclass figures from ECC run 160-02, plus adjustment totals from MCC 160-43-22 (SC Recap). See IRM Figure 3.17.30-146 for example of worksheet. Amounts appearing on the weekly RRCS as future will be posted the following period to the RCA in the proper tax class. For optional weekly balancing, keep a cum RRCS worksheet by adding or subtracting the weekly IMF and BMF RRCS, nullified RRCS, Unpostable Reclass, and SC Recap. See IRM Figure 3.17.30-162 for example. For optional daily balancing, follow the procedures for weekly balancing in (c) above, using the daily RRCS, less any TEP deletes. Figure 3.17.30-162 Shown is a RRCS Weekly Balancing worksheet. This worksheet and the lines in the worksheet is described in the text. Please click here for the text description of the image. Carry identified imbalances with ECC as pending corrections on the RCA spreadsheet. The RCA posting should provide a clearly researchable identity for the pending item. Corrections pending for imbalances carried on the RCA must be monitored to determine that the adjustment is made and journalized if required.

# Non-Master File (NMF) Revenue Receipts Control Sheet (RRCS)

3.17.30.14.8.2 (01-01-2010) Non-Master File (NMF) Revenue Receipts Control Sheet (RRCS) Line 6 NMF RRCS This total represents the prior months Form 3996 line 6 totals, plus weekly RRCS by tax class, plus or minus any SCFRV corrections input per IRM 3.17.30.14.4. See IRM Figure 3.17.30-163 for example of worksheet. Figure 3.17.30-163 Shown is a NMF Revenue Receipt worksheet. This worksheet is described in the text. Please click here for the text description of the image. This spread sheet must be balanced to the monthly NMF Report of U.S. Internal Revenue Receipts, SCF1341. Each tax class except 4 is balanced to the correct tax class on the NMF report. Tax class 4 is balanced to the sum of the Total Excise, Total TEFRA penalty, TIN Penalty, Total Pre Ret, and Exc Prof. Any out of balance condition must be resolved or reported as a variance on Form 3996.

# Dishonored Check File (DCF) and Unidentified Remittance File (URF) Amounts

3.17.30.14.9 (01-01-2010) Dishonored Check File (DCF) and Unidentified Remittance File (URF) Amounts Line 7, tax class 1 - DCF The Monthly DCF Analysis Run DCF50 Submission Processing Campus Totals New DCF Balance DC/RR will be entered on line 7, tax class 1. (See IRM Figure 3.17.30-165). Figure 3.17.30-164 Shown is a IMF and IMF TC4 Revenue Receipts and Nullified Unpostables worksheet. This worksheet lists the balance forward and adds the week's revenue receipt and nullified unpostable amounts for TC4. Please click here for the text description of the image. Figure 3.17.30-165 Shown is a Monthly Dishonored Check File Analysis Report. This report lists the counts and amounts for the following categories: Prior BalanceNew Accounts AddedIncrease AmountsAccounts ClosedPartial ApplicationsWrite-OffsVoided AccountsPartial Voided AccountsDecreased AmountsUnidentified ChecksNew DCF Balance Please click here for the text description of the image. A daily balancing must be performed to ascertain that: All amounts get journalized. Control numbers are input correctly by Julian date and year digit. Reclassifications performed per required procedures. Immediate action is being taken to correct erroneous entries. DCF runs 01, 03 IDRS PJ Recap EOD16, Daily Posting Summary and source documents will be needed to perform this operation. Prepare a daily balancing sheet and keep this for use in balancing Form 3996. See IRM Figure 3.17.30-166 for possible format. Record data as shown. Journal number will be recorded on the balancing sheet and the Document Processing System (DPS) will be noted with the DCF run date. Figure 3.17.30-166 Shown is a Revenue Receipt Analysis worksheet. This worksheet is described in the text. Please click here for the text description of the image. Standard Form 5515, Debit Voucher, Adds Verify that each control number is current. If the control number is prior, the amount is reconciling because this is a decrease to tax class 1 on the window 220, 221. If the SF5515 is a current FY date, check with the Dishonored Check Unit to see if the control number is incorrect. If it is incorrect and the cases have not closed, they can apply the prior year and re-add with the correct control numbers. Nothing is reconciling if done in the same month. If the case is closed, therefore uncorrectable, the adds will be reconciling on line 8 as a decrease to tax class 1. Enter the amount of the correct adds on the spread sheet. Non-Deposit Adds Enter current amounts on the spread sheet. These will usually be reject items where the dishonored check application had been made to the wrong account. Verify that it is being added back to DCF with the same Julian and year as being removed from SCCF. Z Applies. These usually correct a previously added item. Enter current amounts with the sign on the run. IDRS PJ Recap EOD 16 Enter the amount on the PJ Recap—Current DCF applies. Photocopy Applies Enter the amount of current items on the spreadsheet. Photocopies should be reclassified on a 250 window, verify that this is done. If the DCF is a prior year, you must use this 250 window entry as a reconciling item on line 8. All Other Applies (NMF, D, etc.) Record current amounts. NMF applies. The NMF apply DLN should match, current or prior, the control date of the DCF. If one is current and one prior, have the NMF document and Form 813 changed to agree with the DCF. If the NMF DLN is other than tax class 1, a window 250 must be prepared if current. D Applies—URF money amounts where the deposited check is not honored by the bank and returned to the Submission Processing Campus. The D register will show whether current or prior. Items that is current on dishonored checks and prior on URF must be used as a line 8 reconciling item. DCF control numbers, URF numbers, and reclassifications must be carefully followed on these items. Occasionally an item will have a DCF prior and a URF current number and these also must be taken into consideration on line 8. These are often due to Bank Discrepancy problems. Balancing formula for the Daily Balancing Sheet: Add previous days DCF 01 run, current FYRR Bal. Add adds column. Add Non-Deposit adds. Add DCF applies—Increase (Z apply). Subtract DCF applies—Decrease (Z apply). Subtract IDRS PJ Recap applies. Subtract Photocopy apply. Subtract all other applies. Subtract current day DCF01 run, current FYRR Bal. Net should be zero. If a Z apply will be necessary on a subsequent day, this amount will be listed and follow-up must be conducted to confirm proper handling. Reconciling Items Items to be corrected on DCF but not accomplished before the end of the month will be reconciling on Form 3996 Line 12. Items identified for correction but applied will be reconciling on Form 3996 Line 8. Amount added to DCF but not input to RRACS will be reconciling on Line 11 of Form 3996. Amounts added to RRACS but not input to DCF will be reconciling on Line 12 of Form 3996.

# Unidentified Remittance File (URF)

3.17.30.14.9.1 (01-01-2010) Unidentified Remittance File (URF) Line 7, Tax Class 2—Unidentified Remittance File The Monthly URF Analysis run URF01, Submission Processing Campus totals New URF Balance Current FYRR amount, will be entered on line 7 tax class 2. (See IRM Figure 3.17.30-167). Figure 3.17.30-167 Shown is a URF Analysis Report as identified in the text. The report lists counts and amounts for the following categories: Prior BalanceNew Accounts AddedIncreased AmountsAccounts ClosedPartial ApplicationsClosed Excess CollectionDishonored CollectionVoided AccountsDecreased AmountsNew URF Balance Please click here for the text description of the image. Unidentified remittance runs must be annotated with journal numbers, RS numbers, and other relevant data. A daily balancing and analysis must be performed to confirm the following: All amounts get journalized. All journalized amounts get input. URF control numbers get input correctly by Julian date and year digit. Current fiscal year control numbers must be identified if they are needed for reconciling Form 3996. Immediate action is being taken to correct erroneous entries. URF runs 01, 03, and 05, IDRS PJ Recap (EOD16), Daily Posting Summary and source documents (Form 8116, renumber listings, Form 4028, etc.) must perform this operation. Prepare a daily balancing sheet and keep this for use in balancing Form 3996. A possible format is shown in Figure 3.17.30-168. Figure 3.17.30-168 Shown is a Unidentified Remittance Worksheet. This worksheet is described in the text. Please click here for the text description of the image. Record data on the daily worksheet. The journal number will be recorded on the balancing sheet and DPS will be noted with URF run date. URADD represents daily deposits added to URF and journalized on window 210. Verify that each UR add has a current date. The Julian date and year should agree with the SF–215. Enter the total amount of UR adds from the Grand Total page. Z apply—usually corrections of a previously added item. Enter current amounts with the same sign as the run. Other Adds—Label each item current or prior according to the DLN back up. Verification must be made that each DLN added to URF is deleted from SCCF and journalized the same current or prior. These amounts get added by the Unidentified function and is usually added to RRACS by the 400 window. Each one must be carefully reviewed and immediate action taken to correct amounts added with wrong DLNs or reclassified incorrectly. Renumber lists—Verify that each DLN deleted from the Renumber list is added to the URF with the same DLN and amount. If not, give the information to a Unidentified technician to correct the UR file. Mark the URF run current or prior as you verify the DLN. From SCCF adjustments or DLN changes, verify that each DLN and amount on the change is journalized and added to URF with same DLN and amount. If not, give to UR technician to make the correction. Mark URF run current or prior. Other documents related to window 210 should be used for current money only. Form 2424—Verify on Form 8166 current or prior and notate run accordingly. Add all the current amounts and enter in column Other adds. EOD16—money applied to Master File accounts through IDRS, current year applies is on separate listing from prior year. Data is journalized from tape processing and the reclassification should agree with those on the current year listing. Record data from the EOD 16 run. Refunds and transfers—Current year money refunded to the taxpayer with Form 3245, transferred to another agency on Form 1081, transferred to another Submission Processing Campus on Form 2158. These monies cannot be reclassified, the total amount will be used as reconciling on line 8 of Form 3996. DCF Apply—Money amounts where the deposited check is not honored by the bank and returned to the Submission Processing Campus. The UR register will show whether current or prior. Items that are current on dishonored checks and prior or URF must be used as a line 8 reconciling item. DCF control numbers, URF control numbers, and reclassifications must be carefully followed on these items. Occasionally an item will have a DCF prior number and a URF current number and these also must be taken into consideration on line 8. These are often due to Bank Discrepancy problems. The plus and minus signs must be carefully analyzed when using these amounts on line 8 of Form 3996. Window 404, 406–9 applies—these get automatically reclassified, record current amounts. Prior DLNs journalized on this screen must be recorded separately as reconciling for line 8 of the Form 3996. Other Applies—analyze and determine that both sides of the transaction are current. NMF Apply—a copy of the NMF register should be attached showing the NMF DLN. If one is current and one prior, have the NMF document and Form 813 corrected to agree with URF. Verify that 404, 406–9 window is properly prepared to record the reclassification. Applications to other SCCF accounts Review Form 8166 related to this transaction. DLN on the RS should match, current or prior, with the DLN on URF. Any discrepancies should be resolved or used as a reconciling item if it is too late to make a change.

# Daily Worksheet Balancing

3.17.30.14.9.2 (01-01-2010) Daily Worksheet Balancing Balancing formula for the Daily Worksheet Left side procedures follow: Add URADDs Add other adds Add or Subtract Z apply Subtract IDRS PF Recap apply (EOD–16) Subtract Refunds and Transfers Subtract windows 404, 406–9 applies Subtract DCF apply Subtract other applies Net Right side procedures follow: Add today's URF 01 Curr FYRR Subtract yesterday's URF 01 Curr FYRR Net Net from the 2 columns must be equal. If an amount must be corrected the following day these should be recorded on the right side.

# Unidentified Remittance File (URF) Review

3.17.30.14.9.3 (01-01-2010) Unidentified Remittance File (URF) Review URF 05 run must be reviewed to determine if doc codes 45, 48, or 58 applied to a taxpayers account with a current Julian date. If an item has applied research IDRS URF to determine application DLN and use as reconciling on line 8 if it is a current DLN.

# Reconciling Items

3.17.30.14.9.4 (01-01-2010) Reconciling Items Reconciling Items—Due to the differences in cutoffs and screen reclassifications, there will usually be reconciling items on lines 8, 11, and 12. A careful analysis must be made to determine where those should be recorded. Below is some of the more common types of reconciling items for Form 3996. Amounts to be corrected on URF but not accomplished before end of the balancing period will be reconciling on line 12. Items identified for correction but have already applied to taxpayer's accounts will be reconciling on line 8. Refunds and transfers identified on a daily basis will be reconciling on line 8. Adds input to RRACS but not added to URF will be reconciling on line 12. URF applications made but not controlled will be used on line 12. Prior year Form 215 input to RRACS will be used on line 8. Prior year URF reclassified on windows 404, 406–9 must be used on line 8. Other possible reconciling situations must be analyzed to determine if they are line 8, 11, or 12 reconciling items.

# Non-Correctable Reconciled Amounts

3.17.30.14.10 (01-01-2012) Non-Correctable Reconciled Amounts Line 8 will reflect 2100 Account amounts in non-revenue accounts, renumbers between revenue receipts and non-revenue receipts, and other one-sided transactions. Amounts reflected in this account is to offset amounts in 2100 Account on DMR or AJR, or to offset amounts on various files reported on the 3996. Form 8166 and related documents, SCCF Adjustments, URF, DCF, and Renumber Transaction Registers must be carefully analyzed to identify these items. Do not report on line 8 any item that can still be corrected by adjusting the SCCF or by journalization. This line is intended for reporting only those items that cannot be corrected, such as nanny tax and schedule number. Miscellaneous accounts in the General Ledger system may be offset to revenue receipts. Miscellaneous General Ledger accounts that could include current FY Revenue Receipts under RRACS processing is identified as: Account No. Title 1510 Other Receivables, Regular 1720 Dishonored Check Adjustment 1830 NMF Accounts Receivable Inactive 2700 Anti-Drug Special Fund Receipt 2910 OFFSET to OTHER AGENCIES 4430 Unpostable Documents—NMF 4610 Unapplied Advance Payments 4810 Budget Clearing Liability Increase/Decrease 4900 Revenue Credits in Transit to other Submission Processing Campus 4970 Unapplied Refund Reversals 5100 Disbursements, Principal 6310 Firearms License and Miscellaneous Fees 6320 Offshore Oil Account 6400 Misc. Revenue Collections 6500 Informant Rewards 6540 Small Debits and Credits Cleared 6570 Substantiated Credits Allowed 6580 Revenue Credits Transferred to and from (Confirmed RR. items only, cleared from 4900 account) 6700 Foreign Check Collection Cost 6800 Excess Collections 6900 Adjustment or Correction of Revenue/Receipts 6950 Title Pending (Department of Justice (DOJ) Collection Holdback) 7100 Property acquired in payment of taxes 7500 Undeposited Collections 7600 Losses and Shortages Review GLD Lists generated in RRACS to identify specific journals related to these accounts. There will be several of these lists each month. Coordinate with the DBA to be sure that you have all of them. List of Valid GL Accounts and Screens currently within the RRACS system that directly Debit or Credit 21XX Account and/or increase or decrease the various tax classes within the 21XX account. Refer to IRM 3.17.63, Redesign Revenue Accounting Control System and IRM 3.17.64, Accounting Control General Ledger Policies and Procedures for complete listing of Windows. Window 2100 Tax Classes SCCF W/RR Non–SCCF W/RR 170 Debit Increase All 4120 Cr. 6310 Cr. 4220 Cr. 4420 Cr. 180 Debit Increase All 4120 Cr. 4620 Cr. 4220 Cr. 210 Debit Increase All 4120 Cr. 1720 Cr. 4220 Cr. 4620 Cr. (IDRS File) 6800 Cr. 4420 Cr. 7500 Dr. 7600 Cr. 220, 221 Credit Decrease TC 1 None 1510 Dr. 1520 Dr. 1710 Dr. (IDRS File) 1720 Dr. 6310 Dr. 6320 Dr. 6700 Dr. 7600 Dr. 404, 406–9 No Increase All 4120 Cr. 1510 Cr. Decrease TC 2 4220 Cr. 1720 Cr. 1830 Cr. 4220 Cr. 4620 Dr. (IDRS File) 4900 Cr. 6570 Cr. 6800 Cr. 7600 Cr. 404, 406–9 Credit Decrease TC 2 (To Funds Accts Only) (To Fund Accts Only) None None 315, 316, 317 Debit Increase All 4120 None 4220 4420 250 Debit or Credit Increase or decrease all None None A revenue receipts spread sheet must be kept for the above accounts whenever current fiscal year revenue receipts is present. (See IRM Figure 3.17.30-169). Figure 3.17.30-169 Shown is a Revenue Receipt Spread Sheet, as identified in the text. This spread sheet has the following categories for listing accounts: Journal numberTo AccountOffset AccountAmountTax ClassNet TotalOverall Total Please click here for the text description of the image. Determine the increase or decrease reconciling amount by the entry on line 4 through 8 that it must offset. Examples of the type of transaction would include: Renumber Transaction Register credit, Form 2424 transferred to account 6800 (increase tax class of Form 2424). If Standard Form 5515 is either overstated or understated, input an opposite entry to 1720 account. Adjust per documents. Loss Shortages (Account 7600) credited to taxpayer with no input to DMR. Decrease the proper tax class. Windows 404, 406–9 will decrease tax class on the AJR when using Account 4620 as in and out in combination with another screen. If the document is a Form 3809, an adjustment must be made to decrease tax class 2. Form 2424 input to account 6800 increase tax class per debit DLN input on SCCF. Amounts input to URF with wrong Julian date or yearend application has been made to taxpayer's account. Refunds or Transfers of current year URF monies, increase tax class 2. Windows 315, 316, 317 entries cleared on another screen to a Non-Revenue Account without going through SCCF, or input with a Form 3809 Decrease the tax class reflected on Windows 315, 316, 317. Example: 315, 316, 317 Dr. 4720 Cr. 4420 Dr. 2100 Cr. 2500 400 Dr. 4420 Cr. 6400 DCF items identified for correction but have already applied to a taxpayer and the correction cannot now be made. Child support totals from 250 screens indicating decrease 2100, increase 2910. BEITC total from BMF SC recap. Department of Justice (DOJ) Lockbox (Kansas City only) Account 6950 Debit acts as complement to Account 2100 Debit so that taxpayer's account can be credited with the full amount of taxpayer's payment. (DOJ charges a 3 percent fee for collection services.) Schedule H Adjustments from BMF SC Recap. User Fees from the IMF and BMF SC Recaps.

# Other Entries and Forms

3.17.30.14.10.1 (01-01-2010) Other Entries and Forms Entries may have been made to Account 2100 DMR for Standard Form 215 or Standard Form 5515 that is prior revenue receipts. Amount should be balanced to RRACS generated Report 224, Section III, for prior fiscal year months. Examples of these transactions follow: Standard Form 215 with prior year date input to SCCF or URF with prior year Julian date, use as an increase to the proper tax class. Standard Form 215 with prior year date input to DCF with prior year control date, decrease tax class 1. Window 210 with account 6800, increase the same tax class as the Form 215 input. Standard Form 215 received for previously recorded loss shortage, increase the tax class of the Form 215. Entries may be made to the Account 2100 AJR and an offsetting entry is not made to lines 4 through 8. Examples of this type of transaction would include: Prior year URF applied to a fund account on window 404, 406–9, decrease tax class 2. Budget Clearance Reclassifications adjust with the same sign of the 250 window. URF and DCF, one side is current and one is prior. Adjust according to the 404, 406–9 or 250 window reclassifications. Prior year dishonored check for fund accounts with 250 window, increase tax class 1. Any reclassification with no input to SCCF. Reclassification on a 106 journal, decrease tax class 2 and increase tax class 4. IMF to MFT 29 from IMF SC Recap.

# Line 8 Continued

3.17.30.14.10.2 (01-01-2010) Line 8 Continued All amounts used in line 8 must be thoroughly analyzed to assure that applications are made following handbook instructions and that amounts should not be reported as variances on line 11, 12, 13, or 15. Prepare and keep a worksheet of all items reported on line 8. (See IRM Figure 3.17.30-170). Each month, submit a copy of the worksheet or separate listing of all items added to line 8 since the previous report. Be sure to attach specific details of any item that does not fit any of the categories described in this section. Figure 3.17.30-170 Shown is a Line 8, Noncorrectable Reconciled Feeder Report, which is identified in the text. Examples of items in the Remarks section of the report is listed in the text. The report has the following columns: Item numberRemarksTax ClassTotal Please click here for the text description of the image. Both the losing and the gaining Submission Processing Campuses involved in transshipment of revenue receipts for Form 5330 (doc code 35 on NMF) will have non-correctable reconciled amounts to be included in Line 8, Form 3996. The losing campus will have the revenue receipt in the 2100 Account. When the money is removed from SCCF for transfer out, there is no offset to the 2100 Account and the amount becomes a non-correctable reconciled amount. The gaining campus accepts transfer in of the revenue receipt. When SCCF control is established, there is no offset in the 2100 Account, and the amount becomes a non-correctable reconciled amount.

# Controlled Items Not Journalized—Line 11

3.17.30.14.11 (01-01-2010) Controlled Items Not Journalized—Line 11 Corrections and/or adjustments to be made to Line 3, General Ledger Account 2100, is to be included in this line. Include all current month amounts that have posted to the SCCF but have not posted to 2100 Account. Increases to the SCCF is a plus and decreases to the SCCF is a minus to line 11. Items that may be included on line 11: Reclassification items on the Renumbered Transactions list but is not yet journalized. Deposits included on the SCCF but not yet journalized. SCCF adjustments, especially From–To Codes 0–2 and 4–2, that have posted to the SCCF but is not yet journalized. Items identified as journal posting errors on the Deposit Master record (DMR) and the Adjustment Record (AJR) worksheets. Reclassification posted to line 5 and balanced to ECC, not posted to RRACS account 2100, AJR.

# Line 11 Worksheet

3.17.30.14.11.1 (01-01-2010) Line 11 Worksheet Prepare a worksheet of all items being carried on line 11. (See IRM Figure 3.17.30-171). Figure 3.17.30-171 Shown is a Line 11 - Controlled Receipts Not Journalized Worksheet. The items to include in this worksheet is listed in the text. The worksheet has the following columns: Item numberRemarksTax ClassTotal Please click here for the text description of the image. List each item being reported on line 11. As items get resolved, line through the record on the worksheet and enter the journal number. After the monthly cutoff, prepare a new worksheet of items remaining open. Do not list items that reported a month earlier. These items must be included on line 13.

# Journalized Items Not Controlled—Line 12

3.17.30.14.12 (01-01-2010) Journalized Items Not Controlled—Line 12 Line 12 of Form 3996 represents corrections that must be made to any item in Lines 4–9. Some of the items included on Line 12 would be: Form 813 that have journalized but not established on the SCCF. Pending SCCF adjustments for items that have already posted to RRACS. Pending SCCF adjustments to remove SCCF amounts that should not have established and is not included on RRACS. Pending renumber adjustments to correct items erroneously renumbered from revenue to non-revenue or from non-revenue to revenue Julian dates or document codes. Note: If the item cannot be corrected, report on Line 8. SCCF adjustments that previously prepared and processed prior to the monthly MBCS to post Good Block Proof Records for cycles after the MBCS cycle. Items journaled to Unidentified or Dishonored Checks that is not added to the URF or DCF file. ECC Deletes subtracted from RCA, but not re-added to SCCF. Review correction journal log kept by DBA to determine if a correction is made that would affect Revenue Receipts. Review modifications made by DBA to determine if any modifications previously made to the DMR or AJR. Amounts identified for correction on URF or DCF and not accomplished before URF or DCF Analysis report. Items removed from the SCCF for Unidentified but not yet added to the URF. Reported imbalances with ECC on the RCA spread.

# Line 12 Worksheet

3.17.30.14.12.1 (01-01-2010) Line 12 Worksheet Prepare a worksheet of all items being carried on Line 12. (See IRM Figure 3.17.30-172). Figure 3.17.30-172 Shown is a Line 12 - Journalized Receipts Not Controlled Worksheet as identified in the text. The worksheet has the following column headings: Item numberRemarks Tax ClassTotal Please click here for the text description of the image. List each item being reported on Line 12. As items get resolved, line through the record on the worksheet and enter the date. After the monthly cutoff, prepare a new worksheet of items remaining open. Items listed only because of an MBCS timing problem may be lined out as soon as Form 3996 is reconciled.

# Pending Adjustments from Prior Months—Line 13

3.17.30.14.13 (01-01-2010) Pending Adjustments from Prior Months—Line 13 Any variance that is included on Line 11 or 12 for the previous month and is still not corrected should be reported on Line 13. Review last month's worksheets for Lines 11, 12, and 13 to ensure that closed items have proper annotation and to identify items still pending. Amounts included in Line 11 must be followed to determine that the proper correction is made to the 2100 account. Notate journal date of correction on the spread sheet of these reconciling items. Amounts included on Line 12 must be followed to determine that the proper adjustment is made to SCCF, DCF or URF. Notate date of run when correction appeared on the spread sheet of these reconciling items. Prepare a new listing for all items still open. (See IRM Figure 3.17.30-173). Figure 3.17.30-173 Shown is a Line 13 - Pending Adjustments From Prior Months Worksheet as identified in the text. This worksheet has the following column headings: Date of EntryReference NumberTax ClassTotal (total of tax classes) Please click here for the text description of the image. Include any dates, journal numbers, and DLNs, as applicable, along with money amounts, tax classes, and a brief explanation of why the item is still open. Also include any amounts previously included as unreconciled on Line 15, that is identified though not yet corrected. A copy of this listing should be submitted with Form 3996.

# Unreconciled Variances—Line 15

3.17.30.14.14 (01-01-2010) Unreconciled Variances—Line 15 This line will consist of any unreconciled differences that have not been identified. If you have unreconciled amounts, consider the following: All lines except 8, 11, 12, and 13 should not be a problem if the printouts from RRACS (lines 1 and 2), MBCS (line 4), RRCS (lines 5 and 6), DCF and URF (line 7 TC 1 and TC 2) have reconciled and balanced back to the various supporting work controls as specified in previous guidelines. Any line 8 cumulative amounts from the last reconciling period should also be a proven figure. Only the unproven new entries should be a source of error.

# Balancing Items

3.17.30.14.14.1 (01-01-2010) Balancing Items After verifying that step 1 and 2 above is properly followed and the amount(s) true, the unproven amounts from line 8 and the amounts on lines 11, 12, and 13 should be double-checked. The following is things to look for: Ensure that all amounts identified is correct and needed. Double check the signs used, make sure they show correctly. Remember a reversed sign will compound the amount in error. Tip: When determining how a sign should be carried, consider the amount as the only figure on the Form 3996 and determine the way the sign should be to balance the entry. This is the way it should be carried and you need to ensure that the amount will be processed or a correction made that will be equal. Double check the correct transcribing of each amount—a transposition will cause an imbalance. Look for amounts that have not been identified as reconciling items. The following is sources to search: Review SCCF adjustments that is journaled and not worked. Review steps for daily DCF balancing, being alert to control numbers and reclassifications. Remember dishonored checks begin as debits, so make sure of your signs and prior year items for other Fund Amounts will probably be one-sided entries on line 8. Check the Daily Trial Balance for IMF, BMF and NMF to be sure all Revenue Receipt amounts is being carried on the Form 3996. Check Daily Posting Summary for potential problems. Track all items into and out of 1720 Account. Review all journals on GLD that relate to non-revenue accounts as shown in IRM 3.17.30.14.10(4). These are potential one-sided transactions. Review steps for daily URF balancing, being alert to control numbers and reclassifications. Remember current year amounts refunded or transferred is one-sided entries on line 8 and prior year amounts for other Fund Accounts will probably be one-sided on line 8. Review every Form 8166 for the month for one-sided transactions, amounts not entered on Control files, reclassification problems, etc. Follow through on journals from Account 4430 to Account 4120, 4220, 4252, 4420, or 4620. If a current year DLN is involved, an adjustment to revenue receipts using SCFRV may be required. Review adjustment lists for one-sided transactions, changes between Revenue Receipts and Non-Revenue Receipts. Recheck Daily CRL Balancing sheets for out of balance conditions or adjustments that did not complete. Determine that all necessary correction screens input before balancing period. Review all Renumber Transaction Registers being alert to Non-Revenue DLNs prior Julian dates, reclassification journalization. Review DBA correction journal log and modification log for steps taken that is needed to balance Revenue Receipts.

# Line 15 Explanation

3.17.30.14.14.2 (01-01-2010) Line 15 Explanation If line 15 has an amount at the time the Form 3996 must be submitted attach an explanation. Show the date of the oldest imbalance and what steps is being taken to resolve the variance.

# Submission of Form 3996

3.17.30.14.14.3 (03-09-2018) Submission of Form 3996 No later than the 25th of the month, a copy of the digitally signed Form 3996 and all required back up documentation should be uploaded to the Submission Processing SharePoint at: RRACS - Home (sharepoint.com). The uploaded copies must reflect the same figures and tax class information as the signed copy kept in the Form 3996 file. After the digitally signed Form 3996 and supporting documentation is uploaded, the campus should e-mail the SP headquarters analyst with confirmation of their Form 3996 submission. If problems occur, and it is felt this time requirement cannot be met, contact the SP HQ analyst for further instructions. Note: An out of balance condition is not justification for late submission of this report. Keep a copy of your E-mail stating the Form 3996 and back up documentation uploaded to the SharePoint on or before the 25th, in the Form 3996 Government Accountability Office (GAO) file. If corrections get made after the original submission, the updated signed or resigned Form 3996 should be uploaded to the SharePoint along with any updated back up documentation. This will ensure that the documentation kept in the GAO file and the SharePoint concur.

# Status Report for Unreconciled Tax Classes

3.17.30.14.14.4 (09-13-2019) Status Report for Unreconciled Tax Classes Submit a comprehensive status report for any unreconciled tax class when submitting Form 3996 report to the SP HQ analyst for review. The heading should have: Campus, report month, tax class, and reconciling amount at the top of the report. The report must have the following information. Detailed explanation for the imbalance Details of any existing prior months imbalances. Tries made and methods used to correct imbalance(s). Estimated date the tax class will be reconciled. Any existing problems that may prevent reconciliation. Any other information that is pertinent such as: Line number, Cycle, Journal etc. Note: The Status Report requirement for the Form 3996 is used to provide detailed background information on unreconciled items for the SP HQ Analyst. More Information: If there is more than one item for the same tax class and the explanation is the same, one explanation is sufficient, but list the money amounts for each item. If there is more than one item and the explanation is different, list the amount and explanation separately. If the problem is systemic (a file or tape run), and there is numerous items, put the total amount with the explanation.

# Balancing in Process Accounts

3.17.30.15 (01-01-2010) Balancing in Process Accounts This section provides procedures for balancing in-process accounts.

# Pre-journalized Trial Balance

3.17.30.15.1 (01-01-2010) Pre-journalized Trial Balance The Pre-journalized Trial Balance, SCF0747, is a summary of the pre-journalized amounts on the SCCF. The report shows the amount totals of debits and credits, non-pre-journalized count, pre-journalized count, and pre-journalized net amount. (See IRM Figure 3.17.30-174). Pre-journalized amounts on DLNs beyond the current processing day, which is not included on the SCF0747, is listed on the PJ Trial Balance—Future DLN List, SCF0748. Figure 3.17.30-174 Shown is a Pre-journalized Trial Balance. This report is described in the text. Please click here for the text description of the image.

# Daily Balancing of Submission Processing Center (SC) Suspense Accounts

3.17.30.15.2 (01-01-2010) Daily Balancing of Submission Processing Center (SC) Suspense Accounts The following reports is listed as a guide for balancing the SCCF Accounts. SCF1142, Master CRLs for Mainline, RRPS, IDRS SCF1151, Tape CRLs for Mainline (includes RRPS) and IDRS SCF1149, Nullified CRL SCF1141, Adjustment CRL SCF1147, Renumber Reclassification Summary SCF1146, Renumber CRL SCF1148, New DLN Record List SCF0742, Control File Summary SCF0743, Invalid Transcripts SCF0141, Invalid CRL SCF0747, PJ Trial Balance SCF0748, PJ Trial Balance—Future DLN List Form 4028 and Form 4028-A Compare the daily In-Process Totals on the Control File Summaries to the Control File Net Totals on the Pre-journalized Trial Balance. Check the Future DLN List for any money amounts which would be included in the In-Process Total of the Control File Summary but not in the total of the Pre-journalized Trial Balance. Using yesterday's In-Process Total from the Control File Summary, balance all reports for the day's business to today's In-Process Total to assure that SCCF is correctly updated before releasing TEP request. This daily SCCF to SCCF balance is an automated process calculated and balanced systemically in the Worksheet Section of the SCF0742, SCCF Summary. The technician must visually verify that the Worksheet Section balances to the actual SCCF in-process. See IRM 3.17.30.10.3. The automated worksheet correlates to the following manual process for daily SCCF to SCCF balancing. Begin with the total in-process of the previous day's Control File Summary. Add the CRL Master Control Date Recap (subtract debits, add credits). Subtract any error codes in the body of the MCR List, SCF1142 (add debits, subtract credits). Add nullified unpostables from the CRL Nullified Unpostable Control Date Recap (subtract debits, add credits). Subtract or add the net increase or decrease from the CRL Adjustment Listing. Subtract if minus sign after Net Credit or if no minus sign after Net Debit CRL Adjustment Listing. Add if minus sign after Net Debit or if no minus sign after Net Credit from the CRL Adjustment Listing. For error coded adjustments, reverse the previous action for each record by adding if a minus sign after a credit or no minus sign after a debit, subtracting if a minus sign after a debit or no minus sign after a credit. Subtract the Control Date Recap Good Block Proof Records (add debits, subtract credits). Reverse for each item that is error coded. Add or subtract individual transcripts from the Posting Transcripts. Add GBP (subtract debits, add credits) Subtract MCRs (add debits, subtract credits). Add or subtract ADJs and BPRs (add if the adjustment has decreased the credit or increased the debit). CRL Renumbered Transactions Unidentified Remittance totals—add debits, minus credits. Check body of each Master File Renumber CRL for items numbered to other Master Files. Also check the New DLN Summary for items renumbered from other Master Files. Add or subtract DLNs from the Future Listing to verify the trial balance (subtract credits, add debits). Attach tape to the original copy of the trial balance. If the balances do not agree, recheck the machine tape. Then contact the Enterprise Computing Center to determine if a tape is missing. The Computing Center would then rerun the posting transcript and the PJ Trial Balance. The same general process may be used to manually balance the document count of each SCCF account. The automated worksheet section of the Control File Summary also performs this function.

# In-Process Worksheet

3.17.30.15.2.1 (01-01-2010) In-Process Worksheet Prepare a worksheet with two columns, a general ledger side and a trial balance side. (See IRM Figure 3.17.30-175). Figure 3.17.30-175 Shown is an In-Process Worksheet. A description of this worksheet is provided in the text. Please click here for the text description of the image. General Ledger side of worksheet: Bring forward the CUM balance of the previous day. Add the adjusted CRL Master Control Date recap (Subtract debits, add credits. Subtract the adjusted CRL Block Proof Control Date Recap (Add debits, subtract credits). Add CRL Nullified Unpostable Control Date Recap totals (Subtract debits, add credits). Add ECC deletion (50 adjustment on pre-journalized amount. (Use Journal number for reference). Subtract or add adjustments on CRL Adjustment list that have not carried forward on the Trial Balance side. On pre-journalized amounts use Journal number for reference. On the Renumbered Transaction CRL List determine which new DLN is different file and subtract (add debits, subtract credits). Use Journal number for reference if available. Trial Balance side of worksheet: Bring forward the "CONTROL FILE NET TOTAL" amount from Trial Balance Add: MCRs which did not post (error coded on CRL 00 adjustment). Add "TEP READ" fail or Manual Deletion (50 adjustment). Add or Subtract: Pending Adjustments. These are adjustments still pending after reviewing the CRL Adjustment List against the adjustments listed on previous day's trial balance. Include any invalid DLN on the Trial Balance as a pending From–To Code 0–0 adjustment. Add or Subtract: the adjustments recorded from the posting transcript. These are adjustments to be made to correct the SCCF or to show the posting to the good transaction tape (Good Block Proof Records). Add or Subtract: Pending CRL corrections. Add or Subtract: Adjustment that error coded on the CRL adjustment List, CRL Renumbered Transaction List, and CRL Nullified Unpostable List. The grand total of the General Ledger side should equal the grand total of the Trial Balance side. For imbalances check: Current CRL listings for error codes. The adjustments being carried from posting transcript. The adjustments being carried forward from the previous trial balance. The CRL recaps for the accuracy of the adjustments. The CRL Good Block Proof Record recap by comparing to deletes annotated on the posting transcript. If TEP delete, carry From–To Code 5–0 adjustment. The CRL Invalid Record List. Future DLN amounts. See IRM 3.17.30.6.3 SCCF adjustments, for a guide when to minus or plus while working the Trial Balance.

# Future DLN Listing

3.17.30.15.3 (01-01-2010) Future DLN Listing During the running of the Pre-journalized Trial Balance, the control date year digit of each DLN on the SCCF is analyzed. DLNs with a future control date is printed out on the Future DLN Listing. (See IRM Figure 3.17.30-176). Figure 3.17.30-176 Shown is a Future DLN Listing. This listing has the following column headers: DLNSCCF AmountSCCF Count Please click here for the text description of the image. Review the control date of each DLN on the listing. Being a future DLN does not keep it from being placed on the good transaction tape for processing to the Master File. If the future DLN is incorrect, renumber the block using SCFAJ or Form 4028-A. Delete the block from the good transactions (Tape CRL) using SCFDLA, and reinput with the correct DLN.

# Monthly Balancing of the SC Suspense Account

3.17.30.15.4 (01-01-2010) Monthly Balancing of the SC Suspense Account The last day's P.J. Trial Balance of the month is used to balance to the General Ledger Accounts. BMF debits and credits In - Suspense = 4120 IMF debits and credits In - Suspense = 4220 NMF debits and credits In - Suspense = 4420 This trial balance must be updated by the deposits received for the current month listed on subsequent CRLs. Keep a spread sheet by total Debits and Credits on each CRL Date Recap. Post only those deposits for the month you're balancing. For audit trail purposes, list the date and SCCF report for these deposits. (See IRM Figure 3.17.30-177). Add these deposits from the spread sheet to the trial balance "SCCF NET TOTAL" . Figure 3.17.30-177 Shown is an IMF Trial Balance as identified in the text. This report has a top and lower section populated with daily columns. The top section lists Mainline, IDRS, and RPS CRLs. The bottom half of the report lists reconciling items, such as Future JRL, SCFAJ, and TCRLs. Please click here for the text description of the image. Consider adjustments pending on the Trial Balance from the last day of the month. Verify totals to General Ledger. (See IRM Figure 3.17.30-178). Figure 3.17.30-178 Shown is a Monthly General Ledger Trial Balance Report. This report lists the following information read from left to right: Account numberAccount TitleDebit and Credit AmountNet Amount Please click here for the text description of the image.

# In-Process Imbalance

3.17.30.15.4.1 (01-01-2010) In-Process Imbalance Resolve any imbalance by verifying Journal entries with CRL Master Control Record. Journal entries with Suspense Release List of the CRL Good, Error, Reject Proof Records. Adjustment made during month. (Form 4028 and Form 4028-A) Any other source document.

# Other Accounts Generalized Unpostable Framework (GUF)–Non-Master File (NMF)–Electronic Funds Transfer (EFT)

3.17.30.15.4.2 (01-01-2010) Other Accounts Generalized Unpostable Framework (GUF)–Non-Master File (NMF)–Electronic Funds Transfer (EFT) Balance accounts 4230 (IMF) and 4130 (BMF) using the last GUF Unpostable Control Report of the month. Verify the totals to the General Ledger accounts. To balance the 4420 account (NMF) be sure to consider any error codes and deletes on the last Good/Error/Reject Block Proof List journaled in the current month and not reinput. Electronic Fund Transfer payments for Direct Debit Installment Agreements (DDIA) is frequently established on the SCCF about two days before the treasury Financial Communications System (TFCS) listing and Electronic Funds Transfer (EFT) deposit ticket (SF–215C) is received. Therefore, it may be necessary to carry these EFT payments as reconciling items for the general ledger. EFT transactions is summarized daily on the Area Office Payments register (EOD16) by item count, credit and debit amounts for each Master File. The EOD16 run line items should match the EFT16 run for the same day. EFT transactions is summarized by tax class on run EFT12 which should match the amount on the TFCS line item for DDIA. EFT16 summarizes and lists the individual taxpayers and amount of the TC 670 as well as the debit side for returned items with the generated penalty TC 280. EFT18 summarizes by tax class the amount of the debit vouchers which come directly from Mellon Bank. These debit vouchers get journalized using RRACS window 220, 221.

# Balancing to the Daily Block Proof Summary

3.17.30.15.5 (01-01-2010) Balancing to the Daily Block Proof Summary The Control Data Analysis System monitors Submission Processing Campus operations by providing daily and cumulative information on the number of documents that are in error, reject, Block Out of Balance (BOB), and delete status by program code. Most of the records used to keep the Block Proof Summary are the same control records that update the SCCF, including the following: Good, error, and reject block proof records Delete, reinput, and renumber block proof records Adjustment records with CR source codes D and R Trans deletion control records BOB control records BOB release records (part of the GMF control system, but do not update the SCCF) The error and reject balances on the SCCF Summary, when adjusted to include CRL error codes and SCCF invalid posting transcripts, should equal the error and reject balances on the Block Proof Summary. If an adjustment with Control Record Source Code R for a delete, reinput, or renumbered item is invalid on SCCF, these Batch Profile Reports (BPR) should be corrected using CR Source Code T to assure that Block Proof Summary (BPS) inventories will not be affected again. Refer to IRM 3.30.126, Control Data Analysis for information pertaining to Program Completion Date (PCD) procedures that involve Cumulative Receipts Cutover. See IRM 3.30.126 Control Data Analysis, for procedures for adjusting the Block Proof Summary and for keeping the deletion inventory, for which the Data Controls system has no equivalent.

# Redesigned Revenue Accounting Control System (RRACS) Impact on Service Center Control File (SCCF) Balancing

3.17.30.15.6 (01-01-2010) Redesigned Revenue Accounting Control System (RRACS) Impact on Service Center Control File (SCCF) Balancing Special listings will be generated from RRACS to provide balancing documents for use in reconciling the SCCF. Balance Research prints will be secured for General Ledger Accounts 4120, 4130, 4220, 4230 and 4420. This command prints the specific Monthly Trial Balances or Daily Trial Balances, as requested. The Monthly Trial Balance summarizes the cumulative total debit and credit amounts by account number. The Daily Trial Balance record is an individual record for each transaction posted to the General Ledger File. The record has the account number, account period, the journal number, a debit or credit indicator, an item field, an amount field and cycle. Total debit, credit, and net amount is also provided. Refer to IRM 3.17.50, Redesigned Revenue Accounting Control System (RRACS) Procedures, for instructions on inputting this command code. Balance Research prints can be obtained for any account numbers that may affect SCCF balancing.

# Daily Posting Summary (DPS) and Source Journal Records

3.17.30.15.6.1 (01-01-2016) Daily Posting Summary (DPS) and Source Journal Records Information from the Daily Posting Summary (DPS) file provides a record of each valid transaction input to the RRACS system. Data from the DPS file is printed out daily on the Daily Posting Summary Report. This report will be filed as the accounting journal for all transactions and is produced during the end-of-day processing routine. See IRM 3.17.63.14.2, Redesign Revenue Accounting Control System End of Day Routine. A Source Journal Research must be requested for an individual transaction, it shows how the transaction posted to the General Ledger. Following are the element fields in the Source Journal: The journal number of this transaction. The identification of the terminal operator who input this transaction. The accounting date of the transaction. The General Ledger File (GLF) account numbers of the accounts debited and credited by this transaction. The amounts posted as debits and credits to the GLF accounts. The document identification or audit trail, (i.e., DLN or cross-reference DPR number).

# Research Information

3.17.30.15.6.2 (01-01-2016) Research Information The following information may also be useful for research purposes: A series of input windows on the PC. is provided in the RRACS system. Separate windows screens are available for the various types of input documents. Since the first three numbers of each journal number shows the screen used for entry, it is also an indication of the type of work processed, (i.e., collections, SCCF adjustments, etc.). A description of input screens is available in IRM 3.17.63.12.3, Redesign Revenue Accounting Control System Input Windows and Journal Numbers.

# Balancing TREAS 90 Report

3.17.30.15.7 (01-01-2012) Balancing TREAS 90 Report Daily reports should be monitored for verification and adjustment per procedures in IRM 3.17.41, Accounting and Data Control, Excise Reporting.

# Service Center Control File (SCCF) Transcript Request

3.17.30.16 (01-01-2010) Service Center Control File (SCCF) Transcript Request This section provides an overview for the use of SCFRQ.

# Command Code SCFRQ—Transcript Request

3.17.30.16.1 (01-01-2010) Command Code SCFRQ—Transcript Request Transcripts is requested on-line using Command Code SCFRQ. Automated Form 6845 may be used as a worksheet to identify the request codes and other information that must be input with SCFRQ. (See IRM Figure 3.17.30-179). Figure 3.17.30-179 Shown is a SCCF Transcript Request Worksheet as identified in the text. This request has 12 blocks for entering information relating to the request. The blocks: Master File (type of Master File)Request Code (23 different blocks to check off)From Control DateTo Control DateSpecial Age CycleBlock DLNAmount RequestedDebit/Credit or bothRemarksPreparer's nameDateInput person's nameDate Please click here for the text description of the image. Each SCFRQ entry is validated in real time, but may be corrected at any time until the file is downloaded, normally at the end of the day. SCF17 is run to download the SCFRQ requests. Each request is passed by SCF17 to SCF05 for analysis and to SCF07 for printing the report. Each request will produce a separate report in SCF07. For Special requests (those which do not include request code A, H, K, L, or Q), the transcript will be printed on the SCF0746 report with the applicable request code(s) shown in the heading. Each request is printed on a separate part of the transcript with a separate heading. Use of Command Code SCFRQ should be restricted to prevent unnecessary or duplicate requests.

# Command Code SCFRQ Display

3.17.30.16.1.1 (01-01-2010) Command Code SCFRQ Display Enter Command Code SCFRQ to display the SCCF transcript request screen. If no other request(s) is input today, the screen will have 16 rows of Xs. Up to 16 transcript requests may be entered on the same screen, to allow 16 requests to be processed in the same SCF05 run. Enter each new request on the first available line. If other transcript requests already entered and transmitted, those will appear on the top part of the screen. To remove a request that is not needed, enter an action code R in the "Action" field or overlay the record with the information needed for a correct request. Any other requests should be entered by overlaying the Xs on the first unused line. When all transcript requests have input, move the cursor below the last entry and transmit. If all transcript requests are valid, the response is "SCFRQ Request Completed" . If any request is invalid, an error code 1–9 is shown in the "EC" field and the entire screen is invalid and redisplayed. See the list of error codes below.

# Command Code SCFRQ Format

3.17.30.16.1.2 (01-01-2010) Command Code SCFRQ Format Complete the transcript request in the format provided. (See IRM Figure 3.17.30-180). Figure 3.17.30-180 Shown is a SCFRQ Control File Transcript Request, as identified in the text. This request lists the following information from left to right: ACTIONMFCREQUESTFROM DATETO DATECYCLEBLOCK-DLNAMOUNTCR/DB Please click here for the text description of the image. Enter the number Master File code only if the request should be limited to only one Master File. Never enter a Master File code for an Aged "Q" or Historic "H" request. The Master File code is not consistency checked with other fields in the request. Enter the correct transcript request code or codes. Multiple codes will narrow the selection for the special transcript. Separate requests for different information should be made on different lines of the same SCFRQ screen, not combined onto one line. See IRM 3.17.30.16.2 for a complete list of codes, more information required with certain codes, and a list of the incompatible code combinations. Enter the Control From Date and Control To Date in YYYYDDD format when required for the request code. The Special Age Cycle is added to allow designation of a cycle other than the current cycle for computation of the aging criteria, or for other than two settled cycles for the Historic transcript. The Special Age Cycle should be used very infrequently. Enter the part of the block DLN in the correct positions with request code P. Enter the Amount Requested, only for request codes F and G. Enter numbers only, without commas or decimals. Enter "DB" with code F or G if the special transcript should have only debits, or "CR" if it should have only credits. Leave this field blank for both debits and credits and for all other request codes. Each transcript request is validity checked in real time to ensure that the codes is valid, and that other information required with the code, such as the control dates, cycle, or money amount, is entered. If the request is invalid, an error code (EC) is displayed indicating the reason that the request has not accepted. The following error codes may appear: Invalid Command Code Invalid Master File Invalid Transcript Request Invalid Control From Date Invalid Control To Date Invalid Special Age Cycle Invalid Block DLN Invalid Amount Requested Invalid Amount Sign Correct the record and retransmit or enter another command code to void the entire request. If a new command code is entered without correcting the error, all new transcript requests will be voided, even those without errors. SCFRQ requests previously transmitted will still be valid. Do not input Command Code SCFRQ on the first day of any weekly cycle, normally Thursday in most Submission Processing Campuses. On this day the SCCF aged transcript is produced automatically. Any SCFRQ request will be ignored by the program and must be input again the following day to be processed.

# Transcript Request Codes

3.17.30.16.2 (01-01-2010) Transcript Request Codes The following Request Codes is used to request special transcripts. Several codes may be used on the same SCFRQ request to further restrict the transcript selection. The following codes request items with a particular balance. If more than one code from this group is selected, the block must have open balances for each category. Code 2 is used to request shelved returns. Code 6 is used to request blocks with an in-process balance. Any block with an open balance in manual, errors, or rejects is considered to have in-process balance. Code B requests blocks in BOB status. Code E requests blocks with an error balance. Code D requests blocks with a delete balance. Code R requests blocks with a reject balance. Code M requests blocks with a manual balance. Code Z requests zero balance or settled blocks. The following codes may be used in combination to restrict the selection of the special transcripts. Code 3 limits the consideration to blocks that created within specified range of posting dates. The dates are shown in the Control From and To Dates. Code 4 limits consideration to a single posting date as shown in the Control To Date field. Code 5 specifies a range of DLN dates in the Control From and To Date fields. Code 7 limits consideration to non-pre-journalized document codes. Code 9 requests blocks with the Action Delete Status Indicator (ADSI) on. Code F is used to request a special transcript for any block that has a specific money amount. Enter the amount in the Amount Requested field. Enter DB in Debit or Credit field to request only debit amounts, CR to request only credits, or no sign to search for both debits and credits for the amount entered. If used by itself, Code F will search for any open balance with a matching money amount. Code F may be combined with other codes to limit the search to a particular balance, control date, document code, etc. Code G is used to request a transcript of every block DLN with an amount equal to or greater than the amount specified in the money amount field. Use the same procedures as for Code F. Code K is used to request a single line Status Listing with open count and amount, last cycle, ABC, and BOB indicator. Code L is used to request the No Activity Listing. Enter the cut-off date from the previous listing in the Control From Date field cut-off date for this listing in the Control To Date field. Code N requests blocks having a Reinput Source Code N, indicating a nullified unpostable. Code P is a partial DLN. Select the parts of the block DLN and enter in the Block DLN field. Leave the unused positions of the DLN blank. Code Q may be used to request a special SCCF Aged transcript without updating the aging indicators. However, the regular weekly SCCF Aged Transcript is produced automatically with the change in cycle and does not require input of a Q request. Code W is used to request the entire SCCF (open and closed modules) on a single listing. Code W cannot be used in combination with any other code. Most special transcript codes can be used in combination with each other on the same SCFRQ request. However, the following combinations is inconsistent and will not produce a transcript. Code 2 cannot be used with Code 9, B, E, D, N, Q, R, or Z. Code 3 cannot be used with Code 4. Code 7 cannot be used with Code F or G. Code Z cannot be used with Code 2, 9, B, E, Q or R. Code L cannot be used with Code 3, 4, 5, 6, 9, B, D, E, K, Q, R, S, or Z. If an invalid code is input, the entire request is invalid.

# Weekly Form 720 SCFRQ (Ogden Only)

3.17.30.16.2.1 (12-04-2019) Weekly Form 720 SCFRQ (Ogden Only) On a weekly basis (midweek), request a SCFRQ to identify all open Form 720, Quarterly Federal Excise Tax Returns. The request should have the following information: Partial DLN - FLC, Doc Code — 420, Block - 900 through 999. All Form 720 in open status. Other information as needed. The data relating to the identified Form 720 should be provided to Management Staff for follow-up or designated recipient of data.

# Non Special Transcript Codes

3.17.30.16.2.2 (01-01-2010) Non Special Transcript Codes The remaining Transcript Request Codes is not used for special transcripts. Code H or HH is used to request the Historic Transcript. Leave the Master File code blank to request all files. Do not input other requests when Code H or HH is requested. Code A is not valid for input on SCFRQ, as the monthly SCCF Aged Transcript is produced automatically at the beginning of the first cycle of each month. Whenever there is no data conforming to the criteria of the special transcript codes requested on SCFRQ, a report format will be generated in the absence of requested data.

# Service Center Control File (SCCF) Date File

3.17.30.16.3 (01-01-2010) Service Center Control File (SCCF) Date File With the implementation of the on-line SCCF, the SCCF date card is replaced by a SCCF date file in run SCF83. A copy of the date file is printed daily in the SCF0160 Run Control Report. (See IRM Figure 3.17.30-181). Figure 3.17.30-181 Shown is the SCCF Date File printed on the SCF0160 Run Control Report. The information that is listed on this report is identified in the text for SCF83 Fields. Please click here for the text description of the image. Each Submission Processing Campus should develop local procedures for coordination with the Enterprise Computing Center for SCF83 changes. When multiple SCF05 and SCF07 runs is completed on the same day, it may be necessary to make changes to this file more than once a day. Most Submission Processing Campuses will prepare a worksheet with all the information needed for the date record. Ensure date card information is faxed to the Computing Center SC Scheduling area.

# SCF83 Fields

3.17.30.16.3.1 (01-01-2010) SCF83 Fields The fields on the SCF83 file are as follows: Master File—This should always be blank. Cycle Proof List Indicator—The weekly CPL is generated automatically whenever the Current Cycle is changed. Enter "C" if the daily Cycle Proof List is to be printed. Enter "W" if the weekly, cumulative to date, Cycle Proof List is to be printed prior to the generated weekly CPL. Gregorian Processing Date—The current processing date in MM–DD–YYYY format. Julian Processing Date—The current processing date in YYYY–JJJ format. Revenue Receipts Frequency Indicator D—Daily RRCS W—Weekly RRCS I—Redesigned Monthly NMF RRCS M—Monthly RRCS 13th Month Indicator—Enter "F" for supplemental 13th month revenue receipts. When "F" is entered, a second revenue receipt report is automatically created for the prior fiscal year dates. Enter the new fiscal year dates in the From and To date fields. Submission Processing Campus Processing Code—Enter the two–digit code numbers for your Submission Processing Campus. This field should never be changed. Submission Processing Campus Abbreviation—Enter the three or four-position alpha for your Submission Processing Campus. This field should not be changed. Processing Cycle—Enter the current processing cycle in YYYY–CC format. From Date—Enter in YYYY–DDD format. For the monthly MBCS, enter the first day of the current fiscal year; for the 13th Month MBCS, enter the first day of the prior fiscal year; otherwise, enter the first day of the current fiscal year. To Date—Enter in YYYY–DDD format. For the monthly MBCS, enter the last day of the previous month; for the 13th Month MBCS, enter the last day of the prior fiscal year; otherwise, enter the last day of the current month. MBCS Cutoff Cycle—Enter in YYYY–CC format. For the monthly MBCS, enter the closing cycle of the previous month; for the 13th Month MBCS, enter the current cycle in combination with PFY From–To Dates; otherwise, enter the current cycle. Note: Refer to IRM 3.17.30.16.3.2 for details concerning special processing of the MBCS.

# Updating SCF83

3.17.30.16.3.2 (01-01-2010) Updating SCF83 Two date records in SCF83 must be updated at least once a day before the SCF runs is initiated. The date records must be changed more than once a day when any of the following supplemental runs is required: Weekly or monthly revenue receipts Monthly or 13th Month MBCS The following instructions intended for the Computing Centers Scheduling Sections, which updates the date record via Demand Terminal access. Complete instructions are included in the Computer Program Book (CPB) for SC Control Processing. Be sure to contact your Computer Systems Analyst if you have any problems establishing the correct date record. The Manual update instructions for the SCF83 Date Cards is as follows: Enter "@ADD vSC*ADD.SCF83ADD" on a demand terminal to access the SCF83 date files. (v=the initial for your Submission Processing Campus) Enter "A" to create the SCF8320 date record, that is used for all SCF runs except SCF05, SCF07, SCF96 and SCF97. The response is a display of the previous date record and a blank new SCCF date record with alpha designators to show the fields. (See IRM Figure 3.17.30-182). Enter alphas A–K for all fields being changed, then transmit. Enter the correct information in the format shown and transmit as each field is displayed. When all fields is updated, enter "LA" to review the record, then enter "S" to save. Enter "B" and follow the same procedure to update the SCF8321 record for SCF05, SCF07, SCF80, SCF96 and SCF97. "LB" is used to check the record when completed. When both date records is correct and saved, enter "X" to exit SCF83. Figure 3.17.30-182 Shown is a SCF8320 screen print. This lists all SCCF runs except those noted in the text. Please click here for the text description of the image. Automated SCF83 Date Cards (Enterprise Computing Center Enterprise Operations) SCFDAT is an automated program that updates the SCF8320 and SCF8321 date cards by the calendar date. On a daily basis, SCFDAT automatically updates the Calendar Julian Date to the current processing date. On the first workday of a new month, SCFDAT also updates the "to" date in the "from and to" date range to the last Julian date of the (new) current month. For example, on September 1, 2009, SCFDAT will change the Julian date to 244 and will also update the "to" date to the Julian Date of the last day of the month. In the example of September 1, 2009, the "to" date would automatically be changed by SCFDAT to Julian Date 273 (09/30/2009). September 1, 2009, occurred on Tuesday in the middle of a cycle and the reporting period for August has not ended yet, meaning the "from and to" dates for the reporting month should actually remain as 2008275-2009243. This means a Dual MBCS must generate a SCF0756 report with the August from and to date range of 2008275-2009243. SCF83M is an automated program that changes the SCF8321 to generate the Dual MBCS with the prior month's from and to date ranges. SCF83M should be scheduled and executed on the first 2 workdays (at a minimum, dependent upon the day of the week the new month starts on comparison with) of each new processing month. The Dual (Monthly) MBCS will be scheduled per the Reports Cycle Cutoff Dates listed under IRM 3.17.30.14.1.1. When utilizing automated programming such as SCFDAT and SCF83M, it is important the Computing Center Scheduler review the SCF8321 card after these updates to ensure all data is correct. Note: It does not matter what order the daily and the Dual (Monthly) SCF0756 MBCS is ran. The important aspect of these output reports is the date ranges (current month and prior month from and to date ranges must be accommodated).

# Historic Transcripts

3.17.30.16.4 (01-01-2012) Historic Transcripts At least once a month, inactive blocks must be removed from the SCCF Database by requesting the historic transcript. ECC will schedule the Historic Run on the last Monday of the month except for December when it is moved up one week earlier. Note: No other SCFRQ special transcript should be input on the same day and the request should not be entered on the same day as the generated SCCF aged transcript. Every inactive block (Block Status Code I) that has had no activity for the previous two cycles or the current cycle is selected for the historic transcript. A print file is created in SCF07 of all blocks removed on the Historic. However, Submission Processing Campuses is discouraged from printing this file, as historic transcripts are available for overnight reactivation for subsequent research using SCFTRH.

# Research of the Historic Service Center Control File (SCCF)

3.17.30.16.5 (01-01-2010) Research of the Historic Service Center Control File (SCCF) All SCCF research begins with Command Code SCFTR. The response to SCFTR will show the way to the next step. If the DLN is present on SCFTR with only the DLN and historic cycle and the complete record is needed for research, reactivate the block using SCFTR, definer H. The SCFTRH format is automatically displayed on the first line of the screen with the abbreviated historic record in the following format. (See IRM Figure 3.17.30-183). Figure 3.17.30-183 Shown is Individual Control File Transcript which is identifying a request for historic information. This transcript lists the following information: TCBlock DLNABCCount and Amount in ORG, ERR, DELCount and Amount in MAN, REJ, GOODThe bottom of this transcript a statement is indicating that the request is in Historic and to move to the end of the transcript and transmit. Please click here for the text description of the image. To process the reactivation request, follow the instructions at the bottom of the screen. Advance to the end of the SCFTRH line and transmit. Direct input of SCFTRH using the same format is also valid but should not be necessary. The Reactivation Request Record will be added to the request file and the following message displayed: REQUEST TO REACTIVATE FROM SCCF HISTORIC FILE IS COMPLETED. At the end of the day when SCF17 is run, all SCFTRH requests get merged with any reactivation requests from previous days and with batch requests from the previous night for processing in runs SCF96 and SCF97. Duplicate requests get dropped. Runs SCF96 and SCF97 is normally run nightly on the swing shift and the complete SCCF record is available on the next day. Special circumstances in the Enterprise Computing Center may occasionally require the runs to be delayed until the next night, when reactivation requests from both days would be processed. A control record with from–to code 9–9, control record source code H, and HIST REACTIV in remarks shows the date that the record is reactivated. The block will remain on the open SCCF for two full cycles, then removed by the next Historic if there is no other activity on the module. See IRM 3.17.30.4.6 for a complete description of the historic reactivation program.

# Historic Consolidation

3.17.30.16.5.1 (01-01-2010) Historic Consolidation Unless the block had gone to the Historic prior to implementation of on–line SCCF (October 1988), the complete posting record is consolidated on one file. Any block that removed to the Historic more than once is consolidated and kept under the latest historic cycle. Any block on the open SCCF also includes a complete record of previous activity that had moved to the Historic, unless the reactivation request has not yet processed through SCF96 and SCF97.

# Block Completion List

3.17.30.16.5.2 (01-01-2010) Block Completion List The single cycle Block Completion List may be obtained by entering HH on the SCFRQ request.

# Service Center Control File (SCCF) Aged Transcripts

3.17.30.17 (11-27-2020) Service Center Control File (SCCF) Aged Transcripts This section provides objectives pertaining to the SCCF aged review.

# Receiving Service Center Control File (SCCF) Aged Transcripts

3.17.30.17.1 (12-04-2025) Receiving Service Center Control File (SCCF) Aged Transcripts The monthly SCCF Age Transcript is generated automatically from the first SCF05 run of the cycle following the monthly closing. The weekly "Q" transcript is generated on the first run of each other cycle. The Monthly SCCF Aged Transcript is printed for the month shown on the first run of the following 2026 cycles: Month Cycle Month Cycle December 202601 July 202632 January 202606 August 202636 February 202610 September 202640 March 202614 October 202645 April 202619 November 202649 May 202623 December 202701 June 202627 For the first run of all other cycles, the Weekly SCCF Aged Transcript, which does not update the age indicators, is generated. All items on the monthly age that have had no subsequent activity will be listed as one month older. Items that meet the aged criteria but have never listed on a monthly age is listed as aged one month. Request Code A for a monthly SCCF age is invalid with Command Code SCFRQ. If a special rerun from a previous SCCF file is required, the A may be requested using a ECC demand terminal. Request Code Q is not needed for the weekly SCCF age but may still be used for special requests or in combination with other codes.

# Aged Criteria

3.17.30.17.1.1 (01-01-2010) Aged Criteria A block is considered aged and printed on the Aged transcript if it meets any of the following variable criteria: The block is open on the SCCF for 26 cycles, regardless of activity. The block with an open error balance and has had no activity for 4 cycles (except IRP). An RRPS payment block is established with no activity for one cycle. A block in BOB status and has had no activity for 3 cycles A block with an open manual balance and has had no activity for 4 cycles (except IRP, shelved returns, NMF, Form 1041, or Form 1065). A block of IRP, Form 1041, or Form 1065 with an open manual balance and has had no activity for 10 cycles. An NMF Block with an open manual balance and has had no activity for 6 cycles. A return block with an open reject balance and has had no activity for 13 cycles. A non-return block with an open reject balance and has had no activity for 8 cycles. An IRP block with an open error balance and has had no activity for 8 cycles. A subsequent payment block (document code 17, 18, 19, 70, or 76) is open for 13 cycles regardless of activity. Any block with an open credit amount of $25,000 or more and a DLN date 30 or more days prior to the current processing date (except Form 5330 on NMF). A TAXLINK, or RRBLINK payment block with document code 97 is established with no activity for one cycle. Any document code 35 (Form 5330) on NMF with an open credit amount of $25,000 or more and a DLN date 60 or more days prior to the current processing date. A MeF block is established with no activity for one cycle.

# Aged Categories

3.17.30.17.1.2 (01-01-2010) Aged Categories None of the age categories is exclusive. That is, a block that meets any of the categories is aged. A block can only be non-aged if it does not meet all the age criteria. A block can be aged for one reason in one month, not be aged the next month, and again be aged on the third month for a new reason. When the block is printed on the Aged transcript on the third month, it is counted as aged 2 months on the SCCF Aged Summary, because it is aged for the second time. Reactivated historic blocks is aged from the original cycle for nullified unpostables. Blocks reactivated as reprocessables have the age indicator reduced to zero and age from the reactivation cycle. The Age Indicator on each SCCF module shows the total number of times that a block is selected for the monthly Aged Transcript.

# Aged Transcripts Lists

3.17.30.17.1.3 (11-06-2019) Aged Transcripts Lists Weekly the Aged transcripts will be printed from Control-D and divided into four lists: The "Aged Manual Modules" (SCF0744) is the regular list to be worked by Data Controls. (See IRM Figure 3.17.30-184). Figure 3.17.30-184 Shown is Aged Transcript List which is identifying aged inventories as identified in the text. This transcript lists the following information: TCBlock DLNABCCount and Amount in ORG, ERR, DELCount and Amount in MAN, REJ, GOOD Please click here for the text description of the image. The "Aged Error/Reject Modules" (SCF0750) includes both errors and rejects and should be routed to Error Resolution. The "Aged Man + ER/Rej Modules" (SCF0751) lists any aged blocks that have documents with an open manual balance as well as rejects or errors. This list also includes blocks with documents that have been reinput by rejects with no subsequent activity. That is, the last control record to post is a 4–0. Each week route a copy of this list to rejects and keep another, so that both areas will be handling the resolution. Coordinate with the reject function to avoid duplication of work. The "Aged BOB Modules" (SCF0753) lists all blocks with an open Manual count (no other open counts) and a BOB Indicator of 1 (on). Each week this list should be routed to the BOB Resolution function or worked by Data Controls technicians with BOB expertise.

# Aged Summary

3.17.30.17.1.4 (01-01-2010) Aged Summary The SCCF Aged Summary provides a breakout by age categories. (See IRM Figure 3.17.30-185). Figure 3.17.30-185 Shown is the SCCF Aged Summary as identified in the text. This Summary has three sections. The top section lists document and Block counts in monthly categories. These are listed by status which can be one of the following: BOBERRORREJECTMANUALThe next section of this report also lists by status as listed above Items and Amounts in 1-3, 4-6, and 7+ Month categories.The bottom of the report lists items and amounts in the monthly categories listed above for these payment types: RTN PMTSSUBS PMTSOTHER CRTOTAL CRTOTAL DBTOTAL NPJManagement Information Report (MIR) Please click here for the text description of the image. The age groupings are identified by the number of months that a block is in "Aged" status. The "Other" category has all documents other than BOBs and rejects and must be broken down further for age reporting. The SCCF Aged Summary provides count and money amount information for each Master File in the age categories of 1–3 months, 4 months, and 5 or more months. Credit amounts is further categorized as return payments, subsequent payments, and other credits. While working the SCCF aged transcripts, special attention should be given to large remittance items so that the summary amounts will remain at an acceptable level. Another summary page (in the same format) will provide consolidated aged information for all Master Files, excluding Information Reporting Program (IRP).

# No Activity Listing

3.17.30.17.1.5 (01-01-2010) No Activity Listing The No Activity Listing, SCF0740, is a two-part listing of blocks that is awaiting activity from Data Conversion. (See IRM Figure 3.17.30-186). Figure 3.17.30-186 Shown is the No Activity Listing and the Rejects No Activity Listing. Both forms have the same record layout. These forms have the following columns listed from left to right: BLOCK-DLNABCBATCHPROGRAMCOUNTAMOUNTCYCLEDATE Please click here for the text description of the image. Part 1 has all non-shelved blocks that have established on the SCCF for 3 cycles with no other activity. Part 2 is the Reject Reinput No Activity Listing that includes all blocks on the SCCF with no activity for 3 or more cycles, in which the last activity is a 4–0 reinput record from rejects. Input Command Code SCFRQ once a week to request the No Activity Listings. Enter Transcript Request Code L. Enter the cycle cutoff date of 3 weeks prior to the current date in the Control To Date field. If Submission Processing Campus inventories is backed up beyond the 3 week period, a cutoff date of 4 weeks may be used. In the Control From Date field, enter the date used in the To Date field of the previous request. This will allow new items to be marked with an asterisk. Leave the remaining fields of the SCFRQ screen blank. (Do not overlay the Xs.) This listing will be used by files, cycle control, and other areas to identify and retrieve unprocessed blocks. The listing should not be used as a substitute for normal SCCF age review. A holding area is set up in the area designated by the Submission Processing Campus. The No Activity Listing should be matched against this file to locate unprocessed blocks. Before reinputting the block, use Command Code SCFTR to verify that the block is not recently input. Also check the BOB listing, including a check for matching ABC and batch numbers with a different DLN, to verify that the block is not in BOB status. See IRM 3.17.30.17.3(2) for more procedures.

# Status Listing

3.17.30.17.1.6 (11-06-2019) Status Listing The Status Listing, SCF0749, prints each SCCF module in an abbreviated format, suitable for research by other functions. Each Block DLN is printed on a single line with the following other information: "Raw" Indicator for blocks with no activity after creation on the SCCF. The items will have 0-0 from to codes. Alpha Block Control (ABC) Total In-process count and amount Last posting cycle and date "BOB" indicator- The items identified with a 1 as the To code (e.g., 0-1). Last Reinput Source Code, if applicable. See IRM 3.17.30.4.5 (7) for explanation of the reinput codes. Some potential aged cases get identified by Customer Service from the Fact of Filing file and referred to Data Controls (via Form 4442). This file may also be used as another research tool for normal aged review. The Fact of Filing file is accessed by using Command Code FFINQ. Any item identified by Taxpayer Service with no activity for four cycles and no record on TXMOD, REINF, or ERINV may be referred for further SCCF research. Taxpayer Service will identify the DLN, SSN, Status Code, and Status Cycle of the aged account. The Status Codes is as follows: Code 1—The transaction has completed Submission Processing Campus processing and is released to ECC. Code 2—The item is in BOB status. Check the SCCF and refer to BOBs if the item is still in the BOB inventory. Code 2 could represent items erroneously deleted from the BOB file. Code 3—The item is a corrected BOB. Code 4—The item is in the Error Resolution System. Code 5—The item is corrected from ERS. Research the SCCF and, if necessary, input Command Code SCFTR with definer H to research the Historic to determine what happened to the block. If items got deleted erroneously or deleted and not reinput, take the necessary action to have the documents processed. Status Code 1, 3, or 5 could represent items deleted in TEP or at ECC and not reinput. Data Controls locates the block and ensures that the documents processed. BBTS should be used to track the block initially. It may also be necessary to check with the Batching and ISRP operations. Any adjustment action, manual refund, or taxpayer contact should be referred to the Adjustments/Correspondence function. Be sure to research the entire block, not just the document that is identified.

# Aged Review Objectives

3.17.30.17.2 (05-05-2023) Aged Review Objectives The following guidelines will be used in evaluating the effectiveness of SCCF aged review: The number of documents aged 4 months should not exceed 0 without an explanation of what the document(s) is and what action is being taken to process the document(s). (See IRM 3.17.30.17.2(6)) Target SCCF levels should not be exceeded for any two consecutive months or three cumulative months. The number of documents aged 5 or more months should not exceed 0 without an explanation in the comments part of the MIR transmission. Compliance with the guidelines will be determined from the monthly SCCF aged inventories transmitted on the first Monday of each month for MIR. Although SCCF aged money amount guidelines are removed, the aged amounts should continue to be reported for MIR as in the past. SCCF aged inventories is reported for MIR from the SCCF Aged Summary, SCF0752. See IRM 3.17.30.17.7 for MIR reporting procedures. An explanation pertaining to documents aged 4 and 5 or more months should be e-mailed to the Headquarters SCCF Analyst by 1:00 PM your local time, the first workday of the week. The explanation can be accomplished by providing the worksheet with counts and amounts for assessments, adjustments, refunds, and other categories for 4 months and 5 or more months and the DLN Breakdown Report listing all aged DLNs. Note: The DLN Breakdown Report must describe what action is being taken or will be taken to resolve the aged item(s). Although only items 4 months and greater is reported weekly as SCCF aged, Data Control must research and resolve 1-3 month items on a weekly basis. This will prevent those items from rolling into the 4 month aged category.

# Service Center Control File (SCCF) Aged Monthly Status Report

3.17.30.17.2.1 (03-25-2020) Service Center Control File (SCCF) Aged Monthly Status Report The SCCF Aged Monthly Status Report is a monthly report prepared during the week when the SCCF aged items roll into the next month's age (DLNs roll from 3 months to 4 months and 4 months to 5 months). Headquarters (HQ) uses this status report to measure site management/resolution of SCCF aged items. Note: Early filed returns are not included in this report. Each month's report receives a measurement/status rating based on the volume of items in the four and/or five plus month categories. The ratings get assigned as follows: Month Status Document Counts 4 month Green 9 or less Yellow 10 to 99 Red 100 or more 5 month Green 9 or less Yellow 10 to 49 Red 50 or more

# Review of Service Center Control File (SCCF) Aged Items

3.17.30.17.3 (11-06-2019) Review of Service Center Control File (SCCF) Aged Items The research steps for resolution of aged items will vary, depending on the information shown on the aged transcript. The steps shown here is intended as a guide and should not preclude the use of other research tools that may be available. Keep a record of all research activity. Transfer any information needed from the previous age list for items still open. Annotate and date all research on the aged transcript. Every item on the aged transcript must be reviewed and annotated at least monthly. Input a 9–9 (information only history item) using IDRS CC SCFAJ to provide research activity and current status.

# Aged Research

3.17.30.17.3.1 (01-01-2010) Aged Research The following aged research steps is recommended: Check SCFTR when you begin your review and periodically when other research is initiated to be aware of any activity subsequent to the transcript. Determine the batch and program numbers. If the batch and program number is not available on the transcript, use the GMF81 Program Number Master List to determine the program number and search the transmittals for that program using the date the block is established on the SCCF. Search for the DLN on all types of Batch Transmittals under the program you have determined. When the batch and program numbers is determined, check the Batch Profile or Batch Block Tracking System to determine what function, if any, currently has the documents. Contact that function to determine why the documents have not processed. Sometimes the documents have delayed because other programs given a higher priority. Examine the Batch Transmittal, Form 9382, for any audit trail information, voided documents, DLN errors, etc. For remittance blocks, locate and review the Form 813. If the Form 813 is prepared outside of Clearing and Deposit, contact the preparing area for information on the block. Examine for any audit trail information that would help in determining the disposition of the documents. Look for voided and corrected transmittals. Copies of these transmittals is received and filed with the originals and processed according to IRM 3.17.30.3.7. Sometimes the changed Batch Transmittals is not received and must be located from other areas. The Batching and Data Conversion functions keep logs of Batch Transmittals and may have a record of changes not received in data controls. Check SCFTR for other blocks on the Batch Transmittal to determine when the other blocks went to good tape. If the other blocks have all gone to the Historic, use SCFTRH to request the Historic, or research the printed Historic transcript for older blocks not available on SCFTR. Then check the Data Conversion logs for the day that the other blocks processed to determine the disposition of the aged block. A list of Submission Processing Function Codes listed in IRM, 3.10.5, Batch/Block Tracking System (BBTS), listed below: Function Code Title 130 RPS Deposit Activities 150 Deposit Activities 170 Manual Deposit Activities Control 180 Batching 190 Numbering Returns and Documents 210 Code and Edit 230 Data Conversion 300 MISC 360 Imaging 390 Entity Control Employer Identification (EI) and Social Security Number (SSN) 450 Optical Character Recognition (OCR) Equipment Operation 500 Batch Block Tracking System 550 Support Activity 610 Systems Operations

# Reject Research

3.17.30.17.3.2 (01-01-2010) Reject Research Aged documents which dropped from the reject or ERS inventory and have not been reinput should be referred to rejects for help in resolution. Rejects will research the Reject Inventory Lists, Reject Disposition List, Rejected Records List, and other research tools. In some cases, Rejects will acknowledge that a correction is incomplete or incorrect and take the necessary action to resolve the case. If required SCCF adjustments were not previously prepared, the Form 4028 (or SCFAJ if authorized) can be prepared now to complete the previous action. If the adjustment is previously prepared, research the old CRL Adjustment Lists and Form 4028 and take the necessary action. If the document is reinput, follow the steps outlined above. Only items currently in the ERS, reject, or error inventory or in the year-end dump is considered the responsibility of rejects. A copy of a special year-end Reject Disposition List will identify the dump items.

# Block Out of Balance (BOB) Research

3.17.30.17.3.3 (11-06-2019) Block Out of Balance (BOB) Research Items on the block out of balance part of the aged transcript and other items that may be in the BOB inventory should be checked against a copy of the BOB Inventory List. Items found in the BOB inventory should be worked on an expedite basis by the block out of balance resolution function. Items not in the BOB inventory should be further researched to determine why the correction failed to update the SCCF. Using the working copy of the report that the BOB unit notates, review to determine if the block is deleted and renumbered or if it is unprocessable, or a duplicate block deleted but not to be reinput.

# Nullified Research

3.17.30.17.3.4 (01-01-2010) Nullified Research Any item that is nullified (code 1 or 8) by Unpostables may be researched on the Nullified Distribution List (GUF5547) to obtain more information on the transaction and to determine the function that is expected to continue the processing. All items nullified with code 1 and not properly routed to the next function will appear on the aged transcript within 4 cycles. See IRM 3.17.30.13.3 for more instructions on obtaining and reading the Nullified Distribution List.

# Form 4251 Return Charge Out and Form 2275 Records Request, Charge and Recharge

3.17.30.17.3.5 (01-01-2010) Form 4251 Return Charge Out and Form 2275 Records Request, Charge and Recharge If none of these steps resolve the aged items, enter Command Code ESTAB to generate Form 4251 for the documents to be pulled by Files. (See IRM Figure 3.17.30-187). Form 2275 may also be used to request a special search. Figure 3.17.30-187 Shown is the Form 4251 used to request documents from Files. This form has areas to be filled-out. The top section is for taxpayer and document related information with a remarks section. The middle section of the form is for Files use only. The bottom section of the form has blocks to check-off indicating the reason why the document(s) could not be retrieved by the Files Unit. Please click here for the text description of the image. If the Form 4251 or Form 2275 is returned marked "Not in Files" , initiate a second and third request at one-month intervals from the date the previous request is initiated. After 3 requests, if the documents cannot be located and other research is unsuccessful, follow the procedures in IRM 3.17.30.17.4 for writing off missing documents. Documents recovered during age review for possible reinput should be processed according to IRM 3.17.30.17.6.

# Missing Aged Documents

3.17.30.17.4 (01-01-2010) Missing Aged Documents Old inventory items reflected on the Aged List, for which the original related documents cannot be located, is to be removed from the SCCF under these procedures. Keeping such unresolved items on the SCCF, or as "open items" indefinitely serves no purpose other than to reflect an historical record for their initial existence. Items currently in the reject inventory is the primary responsibility of the rejects function. No action is necessary unless the block has had no activity for 150 days. If aged 150 days, notify the Document Perfection Branch that the case is still open and should be resolved.

# Research

3.17.30.17.4.1 (11-06-2019) Research IN ALL CASES, every try to locate aged documents will be made, until determination by supervisor that continued research is unwarranted. Research should include, but not necessarily be limited to, searches of IDRS, Accounts, and Files. Normally, three documented file searches at one month intervals should be completed prior to write-off. If the original document is not received, use a photocopy of the return or other information obtained by research to reconstruct the record. Annotate the photocopy or substitute document: "Copy—Original Lost" in large letters to the left of the DLN. Edit the document for processing or hand carry to Returns Analysis for editing. Be sure to enter the original received date, if known. Hand carry to Batching and to ISRP according to local procedures. EPMF returns may be missing from Files because they have been sent to be microfiche. These returns should come back to Files within two months. Whenever Form 2275 or Form 4251 is returned with an indication that the document is not in Files for this reason, wait two months before preparing the second request. Do not close the document off the SCCF unless it is still missing six months after being routed for microfiche. RRPS items may be reconstructed or reinput from a copy of the Form RRPS 813, which can be obtained via RTR. Be sure to enter the proper transaction code (TC 670 with secondary TC 570 rather than TC 610 as shown on the Form RRPS 813) if the Form RRPS 813 will be used as an input document. For most documents, keep SCCF control and continue to try to locate documents for at least 90 days from the date of the first research activity. Credit and non-remittance items may normally be cleared from the SCCF after 90 days. The ninety-day requirement may be reduced to 30 days for items missing from files, and all possible research and correspondence have proven unsuccessful. Document codes 17, 18, 19, 20, 70, and 97 items should also be cleared in 30 days. Credit items should be removed to the Unidentified Remittance File, unless the DLN is too old to be accepted by the URF. The non-revenue receipts and prior year revenue receipts is moved to the Excess collection file. RRPS TC 610 payments may only be cleared if the associated return DLN has cleared the SCCF. After proper research, which could include the related returns, microfilm copies of checks, Form 4028, and historic CRLs prepare Form 3244 and post the TC 610 credit to the taxpayer's account. If the return is available, note the cross-reference DLN and circle out the money. If the return cannot be located, prepare Form 6752, Return Non-Refile Flag, for the return DLN. Note the cross-reference DLN of the Form 3244. Returns Files will then forward the return to Data Controls upon receipt. Debit items should be kept for a minimum of 90 days from the first Age Review research activity.

# Unidentified Remittance File (URF) and Excess Collection Files

3.17.30.17.4.2 (01-01-2010) Unidentified Remittance File (URF) and Excess Collection Files Credit items written off should be removed to the Unidentified Remittance or Excess Collection file. Current fiscal year revenue receipt items get removed to the Unidentified Remittance File using Form 3244. (See IRM Figure 3.17.30-188). Figure 3.17.30-188 Shown is a Form 3244 Payment Posting Voucher which is identified in the text. The top part of this voucher is for entering the taxpayer, document type, tax period, and transaction information. The middle and right part of the voucher have number code transaction blocks with a description of the number code and a block for entering the money amount. There is two more blocks, one for entering remarks and another for the preparer to identify themselves. Please click here for the text description of the image. Enter "unknown" in each field in which the correct information is not known. Be sure to include any audit trail information or cross-reference DLN in the "remarks" area. Prepare Form 8758 to remove non-revenue receipts and prior year revenue receipts to the Excess Collection File. (See IRM Figure 3.17.30-189). Figure 3.17.30-189 Shown is the Form 8758, Excess Collections File Addition. The information to provide on this form is listed in the text. Please click here for the text description of the image. Form 8758 entries follow: Enter OT for "other" in the Source Code box. Enter "open" in the Status Code box. Enter one of the following in the Payment Type box: BC—Business check CA—Cash CC—Cashier's check FD—Federal Tax Deposit GC—Government check MO—Money order PC—Personal check UK—Unknown WH—Withholding Enter the DLN date in the IRS Received Date box if the actual received date is not known. Enter "unknown" for the first name line and taxpayer ID number if not known. Other unknown fields may be left blank. Enter audit trail information in the History box. This field will become part of the record on the XSF file. Enter the current date in the Date box.

# Historical Files

3.17.30.17.4.3 (01-01-2010) Historical Files Keep a complete historical file with concise documentation for any subsequent closing action, if a document is finally located. A separate file is also kept for two years by rejects, then consolidated into the Accounting file. The historical file should be kept for a total of 5 years. Any credit or non-remittance item to be removed from the SCCF under the above procedure requires approval of the Chief, Accounting Operation, who will determine an adequate audit trail is kept. The approving signature is entered at the bottom of Form 6752. Any debit item to be removed from the SCCF under these procedures must be authorized by the Submission Processing Campus Director. The approving signature may be entered at the bottom of Form 6752 or on a separate memorandum. For Revenue Receipt debit items, prepare Form 2424, Account Adjustment Voucher, debit part only. This is the source document for journalization into Account 1510, Unprocessed Debit Documents, according to IRM 3.17.63, Redesign Revenue Accounting Control System. For Revenue Receipt items only, it may be necessary to adjust the NMF revenue receipts report with Command Code SCFRV. For Non-Revenue Receipt debit items to be cleared, prepare Form 3809, Miscellaneous Adjustment Voucher, "DEBIT" part only, for use as the source document for journalization. See IRM 3.17.63, Redesign Revenue Accounting Control System for entries to Account 1510.

# Prepare Form 6752, Return Non-Refile Flag

3.17.30.17.5 (01-01-2010) Prepare Form 6752, Return Non-Refile Flag Prepare Form 6752 to be routed to Files and inserted into the block to flag the document if ever routed to Files. (See IRM Figure 3.17.30-190). Figure 3.17.30-190 Shown is a Form 6752, Return Non-Refile Flag. The information to provide on this form is listed in the text. Please click here for the text description of the image. Enter the name and stop number of the area keeping the closed file. Enter any available entity information. Show the closing date on the "Removed from SCCF" line. Enter the complete research history in the designated boxes. Enter the date that each applicable item is checked and the results of the research. Use the lower part of the form to obtain the necessary approval to have the document written off. Prepare Form 2275 to attach to the approved Form 6752. If the return is received by Files or by the Federal Records Center at a later date, the Form 2275 is used to charge out the return for routing back to Data Control for subsequent processing. (See IRM Figure 3.17.30-191). Figure 3.17.30-191 Shown is a Form 2275 Records Request, Charge and Recharge. This form has three parts. Part A is for providing document related information. Part B is for originator information, and Part C is for researcher information. Please click here for the text description of the image.

# Processing of Aged Documents

3.17.30.17.6 (01-01-2010) Processing of Aged Documents Any documents received in Data Control because of SCCF aged review must be researched to determine the need for subsequent processing. These procedures apply to documents received after being written off with Form 6752 and to documents that is previously received from Files because of current age review. These instructions do not apply to documents identified in the active inventory of some other function, such as Batching, Data Conversion, or Rejects.

# Aged Document Research

3.17.30.17.6.1 (01-01-2010) Aged Document Research The following research is required before reinputting aged documents: Check CC SCFTR for an update on the DLN. The document or block may have processed since the last aged transcript or may have reprocessed since being written off. After initiating IDRS research for case control information and/or pending transactions, use CC IMFOL/BMFOL/EMFOL and/or BRTVU/RTVUE/ERTVU to access and research tax accounts. Check TXMODA with the SSN or EIN on the document. (See IRM Figure 3.17.30-192). If the account is not on IDRS, research IMFOL/BMFOL. If it appears that an entire block is unprocessed, it is only necessary to do the account research on a sample of the documents before deciding to reinput the block. Figure 3.17.30-192 Shown is a TXMODA screen shot as identified in the text. This figure shows the SSN/EIN is requested. Please click here for the text description of the image. If the same DLN has posted, thoroughly research the SCCF and related CRLs to determine what happened. Prepare any necessary adjustments on SCFAJ. Route the document back to files. If the return is posted with a different DLN, compare the TC 150 amount and the received date with the return. If the same, route the document to files to be attached to the posted document. Prepare a From–To Code 0–2 SCCF adjustment if necessary. If the tax amount and/or received date does not match, reinput the return to cause a duplicate posting. Also check to determine if the account has an open control on IDRS. If controlled, contact the person with the control. If requested, route the return to the person with the open control. If the return is an open aged case, request that it be routed back to you prior to being reinput or filed.

# Reinput Documents

3.17.30.17.6.2 (01-01-2010) Reinput Documents The following steps should be completed for documents that will be reinput: Update the SCCF to accept the reinput document. If the document is written off with Form 6752, enter a From–To Code 0–0 or 2–0 SCCF adjustment to establish the document. If the record is still on the open age, verify that no SCCF adjustment is necessary. Enter the original received date on the document, if known. Prepare Form 3893 to reinput the document(s). (See IRM Figure 3.17.30-193). If an entire block of unprocessed documents must be input, Form 3893 is needed only if required by local procedures. Figure 3.17.30-193 Shown is the Form 3893, Re-Entry Document Control. A description of this form and the purpose is listed in section 3.17.30.11.8 of this IRM. Please click here for the text description of the image. If the document needs editing, hand carry to Returns Analysis. Route the documents to Batching or hand carry to Data Conversion, according to local procedures. Monitor the Tape CRL to ensure that the block has processed.

# Weekly Service Center Control File (SCCF) Age Reporting for Management Information Report (MIR)

3.17.30.17.7 (01-01-2010) Weekly Service Center Control File (SCCF) Age Reporting for Management Information Report (MIR) Each Monday, Submission Processing Campus inventory information is transmitted to headquarters on the Miscellaneous Inventory Report Transmission File. Each Submission Processing Campus has a designated coordinator for the MIR transmission, who ensures that all the inventory numbers is received in time to meet the transmission schedule. SCCF aged inventory information is produced automatically in the first SCF07 run of each cycle. The Total SCCF Aged Summary, SCF0752, provides both item count totals and absolute money amount totals by age category as required for the SCCF part of the MIR report. IRP items is not included in this summary and should not be included on the report. Provide explanations for Aged items in the Remarks part of the MIR transmission.

# Information to Management Information Report (MIR) Coordinator

3.17.30.17.7.1 (01-01-2010) Information to Management Information Report (MIR) Coordinator Provide the following information to the MIR coordinator: (See IRM Figure 3.17.30-194). Figure 3.17.30-194 A description of the Total SCCF Aged Summary which is the figure for providing MIR information is described in Figure 189. Please click here for the text description of the image. Items 1–3 Months—MIR Total items aged 1 to 3 months. Items 4 Months—MIR Total items aged 4 months. Items 5 or More—MIR total of items aged 5 or more months. When the numbers get input to the Headquarters computer, the count of items aged 4 and 5 or more months is added together to provide a count of items aged 4 or more months. Amount 1–3 Months—Provide the MIR total amount to the nearest whole dollar. Amount 4 Months—Provide the MIR Total amount to the nearest whole dollar. Amount 5 or More—Provide the MIR Total amount to the nearest dollar.

# Inventory Listings

3.17.30.17.7.2 (01-01-2010) Inventory Listings Tables and graphs listing the inventories in all campuses is updated each Wednesday with the data submitted on Monday and is available on-line to managers with personal computers profiled to receive MIR.

# Other Information

3.17.30.17.7.3 (01-01-2010) Other Information For more information on MIR reporting, see IRM 3.30.124, Campus Monitoring Reports.

# Researching Overage and Duplicate Blocks from Files

3.17.30.17.8 (01-01-2010) Researching Overage and Duplicate Blocks from Files The Files function will forward to Data Control any blocks or documents which have not located on a Cycle Proof List, SCF0754 or SCF0755. Research using Command Code SCFTR to determine the cycle in which the block is initially processed or the cycle in which the re-entry document is entered through ISRP. Annotate with the processing cycle and tape or work group for the blocks/documents and return to the Files function. If determination is made that the documents have not processed, Data Control should initiate processing. Duplicate numbered blocks found by the Files function will be forwarded to Data Control for research and filing instructions. Using Command Codes TXMOD, BMFOL, IMFOL, and EMFOL, research random documents in the blocks to determine if the documents posted and the actual DLNs with which the documents posted. In some cases, it may be necessary to verify the DLNs of all documents in both blocks; however, if one of the blocks posted with a DLN different from the DLN affixed to the documents, random checking will usually reveal the other DLN. Use SCFTR to research other DLNs revealed by TXMOD as possible alternates to the apparent duplicate DLN situation. The DLNs on the documents should be made to agree with the DLNs under which the documents actually posted to the taxpayer's account. A "duplicate" block may actually be on an aged SCCF transcript under another DLN awaiting initial processing. If it is determined that both blocks have actually posted with the same DLN, mark the block processed earlier as "A" and the latter as "B" and return to files. This situation should be evident through SCFTR research by the Reinput Source Code H on the most recently created block. This should be a very rare situation since the duplicate DLN check is also applicable to modules on the historic Database; use of Reinput Source Code H would be correct only when the DLN is present from ten years earlier. Proper action by Data Control on the blocks returned by Files helps provide assurance that all documents get processed and posted to the taxpayers' accounts with proper audit trail for future research.

# Special Non-Master File (NMF) Procedures

3.17.30.18 (01-01-2010) Special Non-Master File (NMF) Procedures The following section provides an explanation of the procedures performed by the Balancing Units relating to NMF.

# General Explanation

3.17.30.18.1 (01-01-2010) General Explanation The Non-Master File controls processing is similar to the other Master Files. Therefore, most of the procedures outlined in other sections of this manual is applicable to NMF processing. NMF tax returns and related documents is processed by the Automated Non-Master File System (ANMF); therefore, references to the following subjects in other sections of this manual do not apply to NMF processing. ECC Processing Unpostables Nullified Unpostables Tape Edit Processor (TEP) Operations Main Line Processing ECC Deletes Block Deletions (From Good Trans tape) ECC Error Tape Good Transaction Tape Block Proof Records (replaced by Command Code SCFAJ for NMF) SCFDL (applicable only if good block proof records are processed through ISRP rather than SCFAJ) The Remittance Processing System (RRPS) Shelved Return BOB processing Reject processing

# Non-Master File (NMF) Document Locator Numbers (DLNs) and Tax Class and Special Processing

3.17.30.18.1.1 (01-01-2010) Non-Master File (NMF) Document Locator Numbers (DLNs) and Tax Class and Special Processing All NMF DLNs have Tax Class 6 but show on the SCCF with the True Tax Class in the DLN. The tax class summaries will be by True Tax Class. On the money amounts, abstract codes is used to identify the specific type of tax. SCCF research with Command Code (CC) SCFTR and SCCF adjustments with CC SCFAJ may use either tax class 6 or the true tax class. Error processing is unnecessary, but optional, since CC SCFAJ will validate good block proof records unequal to the original count and amount. Good block proof records are systemically posted to NMF SCCF through ANMF001, or input on line using CC SCFAJ. Unlike Master File SCCF adjustments, NMF Good Block Proof adjustments is included in the SCF13 Revenue Receipts Report.

# Deleted Blocks

3.17.30.18.1.2 (01-01-2010) Deleted Blocks Form 4028 may be prepared for SCCF adjustments and input through ISRP as an alternative to CC SCFAJ. Invalid NMF records may be listed on the on-line delete file and printed Block Delete Request List in the same way as other Master Files. If a block is to be deleted, enter command code SCFDL and code record on the on-line file with a D as with other files. If the block need not be deleted, enter command code SCFDL and code record with R to remove from the on-line delete file. The SCF15 run, which downloads the on-line delete file, will pull off any NMF records and create a file of revenue receipt information which is passed through the SCF01 run to adjust the NMF Report of US Revenue Receipts, SCF1341.

# Non-Master File (NMF) Good Block Proof Records

3.17.30.18.2 (11-03-2017) Non-Master File (NMF) Good Block Proof Records Good block proof records for Non-Master File are systemically posted daily through the ANMF001 file to SCF16 or input through the CC SCFAJ program using the data provided by RRACS on the reverse side of Form 813, NMF Block Summary. (Reference IRM 3.17.46.2.7, Automated Non-Master File Accounting NMF Service Center Control File Abstracting). The output from the ANMF001 file is listed on SCF16. The total count and amount must be verified daily. SCF1640 is a run-to-run control sheet that captures the volume of records input daily from the ANMF001 file. SCF1641 lists the 0–5 adjustments that did not post systemically and need to be manually posted through SCFAJ. SCF1642 lists the DLN, credit or debit amount, and the total record count from the ANMF001 file. If an asterisk (*) appears in the Error Rpt column the information must match the record on the SCF1641. The totals from the SCF1642 are sent to the RRACS system for batch journalization. The 0–5 adjustments will also appear on the SCF1141, Adjustment CRL. (See IRM Figure 3.17.30–195). Figure 3.17.30-195 Shown is the SCF1640, SCF1641 and SCF1642 reports. Records shown on the SCF1641 and SCF42 that failed to post to SCCF. The records that failed to post is not included in the totals on the SCF1640. Please click here for the text description of the image. Input CC SCFAJF to receive a blank adjustment screen. Complete the adjustment input according to the procedures in 3.17.30.5.4. (See IRM Figure 3.17.30-196). Figure 3.17.30-196 Shown is a SCFAJ screen with data input to transfer a block from manual to good status. The subsection informs what fields to enter data for this purpose. A explanation and description of the screen is shown in figure 30 in this IRM. Please click here for the text description of the image. Use From–To Code 0–5 for the good block proof record. Partial blocks may be cleared, so it is unnecessary (but optional) to use From–To Codes 0–3 error records and 3–5 corrected error records. Enter the assigned DLN with the true tax class or with tax class 6. The program will generate the true tax class if tax class 6 is used. Control Record Source Code "G" may be used. Be sure to enter required manual abstract number, but not generated abstract number. See IRM 3.17.30.18.3 for a list of manual and generated abstract numbers. ANMF performs a validation between the abstract and the block number of the DLN on subsequent payments and other miscellaneous revenue receipts. Incompatibly numbered documents are unposted and corrected prior to receipt by Data Control to minimize Error Code 8 occurrence. When clearing good block proof records with document code 58 credit amounts, check the front of the Form 813 for any cross-reference to a document code 51 DLN. If a cross-reference to doc code 51 DLN exists, input CC SCFAJ with FROM–TO CODE 9–9 for information posting to record the X–REF DLN on the SCCF database. The special information posting must provide an audit trail for TC 400 overflow accounts with credit balance transferred to NMF from Master File on the SC Recap. Be sure to complete the CC SCFAJ FROM–TO CODE 0–5 to clear the NMF Good Block Proof Record normally. The document code 58 amounts cleared will not adjust SCF1341 since they do not represent revenue receipts; therefore, no abstract number should be input.

# Non-Master File (NMF) Numbering Table

3.17.30.18.3 (01-01-2014) Non-Master File (NMF) Numbering Table All NMF documents is numbered with tax class 6. The SCCF program converts most documents (including all revenue receipts) to a true tax class (TC). Abstract numbers—If shown as "All" , then any abstract number that is valid for the tax class will be accepted. The following abstract numbers is valid: Tax Class Abstract Numbers 1 001, 208, 215 2 004–005, 211–212 3 006–009, 191, 207, 210 4 011, 012, 014–022, 026–042, 044, 046, 048–103, 112–115, 117–132, 134–135, 137–139, 147, 148–181, 184–190, 192–195, 200–210, 213–214, 216, 221–227, 231, 232, 234–236 5 141–142, 217–218, 220 7 144–145 8 146 (always generated) Gen indicator "G" means that the abstract number will be generated and should never be input with the good block proof record. RevTyp—Money amounts from which the System Accumulation Indicator is determined in the SCF programs based on the document code, DLN Julian date/year digit. Amounts determined to be PJ type with System Accumulation Indicator of either 1, 2, or 3 will be included in revenue receipts. The following is a list of the Systems Accumulation Indicators, revenue type acronym, and a brief description of the revenue type. Sys Acc Ind Rev Typ Description 0 NPJ Has no money 1 PJD Revenue Receipt Debit 2 PJC Revenue Receipt Credit 3 PJD or C Revenue Receipt, Debit or Credit 4 OPJD Non-Revenue Receipt Debit 5 OPJC Non-Revenue Receipt Credit 6 OPJD or C Non-Revenue Receipt, Debit or Credit Refer to IRM 3.17.46, Automated Non-Master File Accounting, for a list of document codes used along with other information needed for processing.

# Non-Master File (NMF) Revenue Receipts

3.17.30.18.4 (01-01-2010) Non-Master File (NMF) Revenue Receipts A separate NMF Receipts Control Account (RCA) worksheet is established from the NMF RRCS for the report month. (See IRM Figure 3.17.30-197). Bring the cumulative totals forward from the month before and summarize the RRCS. Figure 3.17.30-197 Shown is a NMF Revenue Receipts Worksheet. This worksheet has the following columns for data to be listed: Run DateCycleTax ClassTotalListed in rows under these columns is the Cum Amount Forward and receipts each cycle. Please click here for the text description of the image. The NMF Revenue Receipts Report, SCF1341, is a month end report with cumulative revenue receipt totals for each abstract. (See IRM Figure 3.17.30-198). Figure 3.17.30-198 Shown is a NMF Revenue Receipt Report. This report lists receipts in columns, from left to right: Abstract Area OfficeTotal Please click here for the text description of the image. At the end of each month and at any other time during the month, an interim revenue report may be obtained by following the procedures in IRM 3.17.30.16.3. The Revenue Receipts Frequency Indicator "I" must be entered on the SCF83 SCCF date file. The "I" report does not clear any of the cumulative files. When the interim report is balanced and all adjustments entered, the monthly report is produced with an "M" Frequency Indicator on the SCF83 file. Adjustments to the NMF Revenue Receipts Report using CC-SCFRV can be entered at any time up to the night before the monthly report is produced. For the CC-SCFRV records to be read into the NMF report (interim or final), the EOD and SCF01 runs must be completed before the SCF13 run is made. Do not enter the same CC-SCFRV adjustment twice. The adjustment, when entered, becomes part of the cumulative file and is included on any report until the monthly "M" report clears the accumulators.

# Command Code SCFRV–Revenue Receipts Adjustment

3.17.30.18.5 (01-01-2010) Command Code SCFRV–Revenue Receipts Adjustment Command Code SCFRV is used to adjust the NMF Revenue Receipts Report. Enter CC-SCFRV to display the screen for adjustments to revenue receipts. The response is a formatted screen for entering SCFRV adjustments. If no revenue receipts adjustments are previously entered, the screen is filled with Xs. (See IRM Figure 3.17.30-199). Figure 3.17.30-199 Shown is a SCRV-Revenue Receipts Adjustment screen. It has the following columns for the information listed in the text to be entered: ACTIONDOABST. NOAMOUNTCR/DBERROR MESSAGE Please click here for the text description of the image. Overlay the Xs with a valid Area Office code, abstract number, and amount. Do not enter leading zeros, commas, or decimals points in the amount field. Enter "CR" in the CR/DB field to increase the credit or decrease the debit amount on the report or "DB" to increase the debit or decrease the credit amount. If adjustments had previously been entered on CC-SCFRV and transmitted, those get displayed at the top of the screen. If a record previously transmitted is incorrect, overlay the record with the correct information. If no SCFRV adjustment should be processed, overlay an "R" in the "Action" field and the record will not be processed. If more adjustments are needed, enter the records in the first available lines. If more than eighteen adjustments is to be made as to require a second page of SCFRV, move to the bottom of the screen, overlay the page number at the far right of the screen with 002 and transmit the first page. This procedure will provide another CC-SCFRV screen filled with xs and numbered page 002. When all adjustments entered, place entry code immediately after the page number at the far right corner of screen and transmit.

# Command Code SCFRV–Screen Display

3.17.30.18.5.1 (01-01-2010) Command Code SCFRV–Screen Display The entire screen is validated immediately. If all the adjustments are valid, the screen displays the message: "SCFRV Request Completed" . Run SCF17 will download the SCFRV file for processing the records through SCF01 into the next SCF13. If any record is entered incorrectly, one of the following messages will be displayed in the Error Message column. Invalid Area Office—The Area Office code is invalid for the Submission Processing Campus. Invalid Abstract Number—The abstract number is not a valid code. (See IRM 3.17.30.18.3) Invalid Amount—The revenue adjustment amount field has a non-number character. Invalid Credit/Debit Indicator—The CR/DB field has other than CR or DB. If an error message is not corrected and retransmitted, none of the adjustments will be processed unless some of the records had previously transmitted.

# Business Recovery

3.17.30.19 (01-01-2010) Business Recovery These procedures are designed to allow SCCF processing if there is a disaster. A disaster could involve loss of facility or access to the facility. These procedures are also adaptable to lesser disasters such as loss of a single area.

# Business Recovery Plan

3.17.30.19.1 (01-01-2010) Business Recovery Plan The Submission Processing Campus Business Recovery Plan will be implemented at the discretion of the Submission Processing Campus Director. At the discretion of the Incident Management Team and working with the correct Management Branch team members, transport salvageable work to the designated off-site location, if necessary.

# Local Area Network (LAN) Availability

3.17.30.19.2 (01-01-2010) Local Area Network (LAN) Availability If the LAN is available, process work in priority order. If the LAN is unavailable, advise your IS contact to retrieve magnetic media from your off-site location to be forwarded to the back-up Submission Processing Campus for printing.

# Integrated Data Retrieval System (IDRS) Availability

3.17.30.19.3 (01-01-2010) Integrated Data Retrieval System (IDRS) Availability If IDRS is available, input SCFAJ. If IDRS is unavailable, send adjustments to ISRP for input.

# Unisys Availability

3.17.30.19.4 (01-01-2010) Unisys Availability If the Unisys is producing SCCF output reports, process work in priority order. If the Unisys SCCF output reports is unavailable, the following work will need to be performed at the work site: Coordinate with the back-up Submission Processing Campus to print reports. Access SC Control D to view/print reports and access ECC EONS to view/print reports. Research existing open SCCF aged cases and journals. Retire old records. Work BOB registers. Balance GMF TEP, GUF TEP, IDRS, ISRP, and Mainline Control Record Listings, Block Proof Records, BOBs Analysis, ERS/Rejects Reports, and assigned T accounts. Review and correct items in the Invalid posting transcript per 4028 and 4028A adjustments input through ISRP.