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Part 3. Submission Processing

Chapter 17. Accounting and Data Control

Section 30. SC Data Controls (Cont. 5)

3.17.30  SC Data Controls (Cont. 5)

3.17.30.14 
Balancing In Process Accounts

3.17.30.14.6 
IRACS Impact on SCCF Balancing

3.17.30.14.6.1  (01-01-2009)
DPS and Source Journal Records

  1. Information from the Daily Posting Summary (DPS) file provides a record of each valid transaction input to the IRACS 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 3.17.63.21.1.

  2. 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:

    1. The journal number of this transaction.

    2. The identification of the terminal operator who input this transaction.

    3. The accounting date of the transaction.

    4. The General Ledger File (GLF) account numbers of the accounts debited and credited by this transaction.

    5. The amounts posted as debits and credits to the GLF accounts.

    6. The document identification or audit trail, i.e., DLN or cross-reference DPR number.

3.17.30.14.6.2  (01-01-2009)
Research Information

  1. The following information may also be useful for research purposes: A series of input windows on the P.C. are provided in the IRACS system. Separate windows screens are available for the various types of input documents. Since the first three digits of each journal number indicates 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 3.17.63.4.2.

3.17.30.14.7  (01-01-2009)
Balancing TREAS 90 Report

  1. Daily reports should be monitored for verification and adjustment in accordance with procedures in IRM 3.17.41.5, Miscellaneous Reporting Information, and IRM 3.17.41.7, Reports Frequency, and local policy.

3.17.30.15  (01-01-2009)
SCCF Transcript Request

  1. This section provides an overview for the use of SCFRQ.

3.17.30.15.1  (01-01-2009)
Command Code SCFRQ—Transcript Request

  1. Transcripts are requested on-line using Command Code SCFRQ.

    1. Form 6845 may be used as a worksheet to identify the request codes and other information that must be input with SCFRQ. (See figure 3.17.30-183).

      Figure 3.17.30-183

      This image is too large to be displayed in the current screen. Please click the link to view the image.

    2. 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.

    3. SCF–17 is run to download the SCFRQ requests. Each request is passed by SCF–17 to SCF–05 for analysis and to SCF–07 for printing the report.

    4. Each request will produce a separate report in SCF–07. For Special requests (those which do not include request code A, H, K, L, or Q), the transcript will be printed on the SCF–07–46 report with the applicable request code(s) shown in the heading. Each request is printed on a separate portion of the transcript with a separate heading.

  2. Use of Command Code SCFRQ should be restricted to prevent unnecessary or duplicate requests.

3.17.30.15.1.1  (01-01-2009)
SCFRQ Display

  1. Enter Command Code SCFRQ to display the SCCF transcript request screen.

  2. If no other requests have been input today, the screen will contain 16 rows of X's.

    1. Up to 16 transcript requests may be entered on the same screen, to allow 16 requests to be processed in the same SCF–05 run.

    2. Enter each new request on the first available line.

  3. If other transcript requests had already been entered and transmitted, those will appear on the top portion of the screen.

    1. 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.

    2. Any additional requests should be entered by overlaying the X's on the first unused line.

  4. When all transcript requests have been input, move the cursor below the last entry and transmit.

    1. If all transcript requests are valid, the response is "SCFRQ Request Completed" .

    2. 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.

3.17.30.15.1.2  (01-01-2009)
SCFRQ Format

  1. Complete the transcript request in the format provided. (See figure 3.17.30-184)

    Figure 3.17.30-184

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    1. Enter the numeric 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.

    2. Enter the appropriate 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 3.17.30.15.2 for a complete list of codes, additional information required with certain codes, and a list of the incompatible code combinations.

    3. Enter the Control From Date and Control To Date in YYYYDDD format when required for the request code.

    4. The Special Age Cycle has been 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.

    5. Enter the portion of the block DLN in the appropriate positions with request code P.

    6. Enter the Amount Requested, only for request codes F and G. Enter numerics only, without commas or decimals.

    7. Enter "DB" with code F or G if the special transcript should contain only debits, or "CR" if it should contain only credits. Leave this field blank for both debits and credits and for all other request codes.

  2. Each transcript request is validity checked in real time to ensure that the codes are valid, and that other information required with the code, such as the control dates, cycle, or money amount, have been entered.

  3. If the request is invalid, an error code (EC) is displayed indicating the reason that the request has not been 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

  4. Correct the record and retransmit or enter another command code to void the entire request.

  5. 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.

  6. Do not input Command Code SCFRQ on the first day of any weekly cycle, normally Friday in most Submission Processing Campuses.

    1. On this day the SCCF aged transcript is produced automatically.

    2. Any SCFRQ request will be ignored by the program and must be input again the following day to be processed.

3.17.30.15.2  (01-01-2009)
Transcript Request Codes

  1. The following Request Codes are used to request special transcripts. Several codes may be used on the same SCFRQ request to further restrict the transcript selection.

  2. 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.

    1. Code 2 is used to request shelved returns.

    2. 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.

    3. Code B requests blocks in BOB status.

    4. Code E requests blocks with an error balance.

    5. Code D requests blocks with a delete balance.

    6. Code R requests blocks with a reject balance.

    7. Code M requests blocks with a manual balance.

    8. Code Z requests zero balance or settled blocks.

  3. The following codes may be used in combination to restrict the selection of the special transcripts.

    1. Code 3 limits the consideration to blocks that were created within specified range of posting dates. The dates are shown in the Control From and To Dates.

    2. Code 4 limits consideration to a single posting date as shown in the Control To Date field.

    3. Code 5 specifies a range of DLN dates in the Control From and To Date fields.

    4. Code 7 limits consideration to nonprejournalized document codes.

    5. Code 9 requests blocks with the Action Delete Status Indicator (ADSI) on.

    6. Code F is used to request a special transcript for any block that contains 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.

    7. 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.

    8. Code K is used to request a single line Status Listing with open count and amount, last cycle, ABC, and BOB indicator.

    9. 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.

    10. Code N requests blocks containing a Reinput Source Code N, indicating a nullified unpostable.

    11. Code P is a partial DLN. Select the portions of the block DLN and enter in the Block DLN field. Leave the unused positions of the DLN blank.

    12. 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.

    13. 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.

  4. Most special transcript codes can be used in combination with each other on the same SCFRQ request. However, the following combinations are inconsistent and will not produce a transcript.

    1. Code 2 cannot be used with Code 9, B, E, D, N, Q, R, or Z.

    2. Code 3 cannot be used with Code 4.

    3. Code 7 cannot be used with Code F or G.

    4. Code Z cannot be used with Code 2, 9, B, E, Q or R.

    5. Code L cannot be used with Code 3, 4, 5, 6, 9, B, D, E, K, Q, R, S, or Z.

  5. If an invalid code is input, the entire request is invalid.

3.17.30.15.2.1  (01-01-2009)
Weekly F720 SCFRQ (CSC Only)

  1. On a weekly basis (midweek), request a SCFRQ to identify all open F720, Quarterly Federal Excise Tax Returns.

  2. The request should have the following information:

    • Partial DLN - FLC, Doc Code — 420, Block - 900 through 999.

    • All F720s in open status.

    • Other information as needed.

  3. The data relating to the identified F720s should be provided to Management Staff for follow-up or designated recipient of data.

3.17.30.15.2.2  (01-01-2009)
Non Special Transcript Codes

  1. The remaining Transcript Request Codes are not used for special transcripts.

    1. 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 has been requested.

    2. 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.

  2. 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.

3.17.30.15.3  (01-01-2009)
SCCF Date File

  1. With the implementation of the on-line SCCF, the SCCF date card is replaced by a SCCF date file in run SCF–83.

    1. A copy of the date file is printed daily in the SCF–01–60 Run Control Report. (See figure 3.17.30-185)

      Figure 3.17.30-185

      This image is too large to be displayed in the current screen. Please click the link to view the image.

    2. Each Submission Processing Campus should develop local procedures for coordination with the Computer Branch for SCF–83 changes. When multiple SCF–05 and SCF–07 runs are completed on the same day, it may be necessary to make changes to this file more than once a day.

    3. Most Submission Processing Campuses will prepare a worksheet with all of the information needed for the date record.

    4. Ensure date card information is faxed to the Computing Center SC Scheduling area.

3.17.30.15.3.1  (01-01-2009)
SCF–83 Fields

  1. The fields on the SCF–83 file are as follows:

  2. Master File—This should always be blank.

  3. Cycle Proof List Indicator—The weekly CPL is generated automatically whenever the Current Cycle is changed.

    1. Enter "C" if the daily Cycle Proof List is to be printed.

    2. Enter "W" if the weekly, cumulative to date, Cycle Proof List is to be printed prior to the generated weekly CPL.

  4. Gregorian Processing Date—The current processing date in MM–DD–YYYY format.

  5. Julian Processing Date—The current processing date in YYYY–JJJ format.

  6. Revenue Receipts Frequency Indicator

    • D—Daily RRCS

    • W—Weekly RRCS

    • I—Interim Monthly NMF RRCS

    • M—Monthly RRCS

  7. 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.

  8. Submission Processing Campus Processing Code—Enter the numeric 2–digit code for your Submission Processing Campus. This field should never be changed.

  9. Submission Processing Campus Abbreviation—Enter the 3 or 4 position alpha for your Submission Processing Campus. This field should not be changed.

  10. Processing Cycle—Enter the current processing cycle in YYYY–CC format.

  11. 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.

  12. 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.

  13. 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.

3.17.30.15.3.2  (01-01-2009)
Updating SCF–83

  1. Two date records in SCF–83 must be updated at least once a day before the SCF runs are initiated. The date records must be changed more than once a day when any of the following supplemental runs are required:

    1. Weekly or monthly revenue receipts

    2. Monthly or 13th Month MBCS

  2. The following instructions are intended for the Computing Centers Scheduling Sections, which are responsible for preparing the date record into the demand terminal. 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.

  3. Enter "@ADD vSC*ADD.SCF83ADD" on a demand terminal to access the SCF–83 date files. (v=the initial for your Submission Processing Campus)

  4. Enter "A" to create the SCF8320 date record, that is used for all SCF runs except SCF–05, SCF07, SCF–96 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 figure 3.17.30-186)

    Figure 3.17.30-186

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    1. Enter alphas A–K for all fields that are being changed, then transmit.

    2. Enter the correct information in the format shown and transmit as each field is displayed.

    3. When all fields have been updated, enter "LA" to review the record, then enter "S" to save.

  5. Enter "B" and follow the same procedure to update the SCF8321 record for SCF–05, SCF–07, SCF–80, SCF–96 and SCF–97. "LB" is used to check the record when completed.

  6. When both date records are correct and saved, enter "X" to exit SCF–83.

3.17.30.15.4  (01-01-2009)
Historic Transcripts

  1. At least once a month, inactive blocks must be removed from the SCCF data base by requesting the historic transcript.

    1. Enter Command Code SCFRQ with transcript request code H. 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.

    2. 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.

  2. A print file is created in SCF–07 of all blocks removed on the Historic. However, Submission Processing Campuses are discouraged from printing this file, as historic transcripts are available for overnight reactivation for subsequent research using SCFTRH.

3.17.30.15.5  (01-01-2009)
Research of the Historic SCCF

  1. All SCCF research begins with Command Code SCFTR. The response to SCFTR will show the way to the next step.

  2. 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.

  3. The SCFTRH format is automatically displayed on the first line of the screen with the abbreviated historic record in the following format. (see figure 3.17.30-187)

    Figure 3.17.30-187

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    1. 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.

    2. 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.

  4. At the end of the day when SCF–17 is run, all SCFTRH requests are merged with any reactivation requests from previous days and with batch requests from the previous night for processing in runs SCF–96 and SCF–97. Duplicate requests are dropped.

  5. Runs SCF–96 and SCF–97 are normally run nightly on the swing shift and the complete SCCF record is available on the next day. Special circumstances in the Computer Branch may occasionally require the runs to be delayed until the next night, when reactivation requests from both days would be processed.

  6. 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 was reactivated. The block will remain on the open SCCF for two full cycles, then removed by the next Historic if there has been no other activity on the module.

  7. See 3.17.30.3.6 for a complete description of the historic reactivation program.

3.17.30.15.5.1  (01-01-2009)
Historic Consolidation

  1. 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.

    1. Any block that has been removed to the Historic more than once is consolidated and retained under the latest historic cycle.

    2. Any block on the open SCCF also includes a complete record of previous activity that had been moved to the Historic, unless the reactivation request has not yet been processed through SCF–96 and SCF–97.

3.17.30.15.5.2  (01-01-2009)
Block Completion List

  1. The single cycle Block Completion List may be obtained by entering HH on the SCFRQ request.

3.17.30.16  (01-01-2009)
SCCF Aged Transcripts

  1. This section provides objectives pertaining to the SCCF aged review.

3.17.30.16.1  (01-01-2009)
Receiving SCCF Aged Transcripts

  1. The monthly SCCF Age Transcript is generated automatically from the first SCF–05 run of the cycle following the monthly closing. The weekly "Q" transcript is generated on the first run of each other cycle.

  2. The Monthly SCCF Aged Transcript is printed for the month indicated on the first run of the following 2009 cycles:

    Month Cycle Month Cycle
    December 200903 July 200932
    January 200906 August 200937
    February 200910 September 200941
    March 200915 October 200945
    April 200919 November 200950
    May 200924 December 201003
    June 200928    

  3. 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 been listed on a monthly age are listed as aged one month.

  4. 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 Computer Branch demand terminal.

  5. 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.

3.17.30.16.1.1  (01-01-2009)
Aged Criteria

  1. A block is considered aged and printed on the Aged transcript if it meets any of the following variable criteria:

    1. The block has been open on the SCCF for 26 cycles, regardless of activity.

    2. The block with an open error balance and has had no activity for 4 cycles (except IRP).

    3. An RRPS payment block was established with no activity for one cycle.

    4. A block in BOB status and has had no activity for 3 cycles

    5. 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).

    6. A block of IRP, Form 1041, or Form 1065 with an open manual balance and has had no activity for 10 cycles.

    7. An NMF Block with an open manual balance and has had no activity for 6 cycles.

    8. A return block with an open reject balance and has had no activity for 13 cycles.

    9. A non-return block with an open reject balance and has had no activity for 8 cycles.

    10. An IRP block with an open error balance and has had no activity for 8 cycles.

    11. A subsequent payment block (document code 17, 18, 19, 70, or 76) is open for 13 cycles regardless of activity.

    12. 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).

    13. A TAXLINK, or RRBLINK payment block with document code 97 was established with no activity for one cycle.

    14. 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.

    15. An ELF block was established with no activity for one cycle.

3.17.30.16.1.2  (01-01-2009)
Aged Categories

  1. 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 fails to meet all of the age criteria.

    1. 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.

    2. Reactivated historic blocks are 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.

    3. The Age Indicator on each SCCF module shows the total number of times that a block has been selected for the monthly Aged Transcript.

3.17.30.16.1.3  (01-01-2009)
Aged Transcripts Lists

  1. The Aged transcripts will be divided into four lists:

  2. The "Aged Manual Modules" (SCF 07–44) is the regular list to be worked by Data Controls. (See figure 3.17.30-188)

    Figure 3.17.30-188

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  3. The "Aged Error/Reject Modules" (SCF 07–50) includes both errors and rejects and should be routed to Error Resolution.

  4. The "Aged Man + ER/Rej Modules" (SCF 07–51) lists any aged blocks that have documents with an open manual balance as well as rejects or errors.

    1. 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 was a 4–0.

    2. Route a copy of this list to rejects and retain another, so that both areas will be responsible for resolution.

    3. Coordinate with the reject function to avoid duplication of work.

  5. The "Aged BOB Modules" (SCF 07–53) lists all blocks with an open Manual count (no other open counts) and a BOB Indicator of 1 (on). This list should be routed to the BOB Resolution function or worked by Data Controls technicians with BOB expertise.

3.17.30.16.1.4  (01-01-2009)
Aged Summary

  1. The SCCF Aged Summary provides a breakout by age categories. (See figure 3.17.30-189)

    Figure 3.17.30-189

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  2. The age groupings are identified by the number of months that a block has been in "Aged" status.

  3. The "Other" category contains all documents other than BOBs and rejects and must be broken down further for age reporting.

  4. The SCCF Aged Summary provides count and money amount information for each master file in the age categories of 1–3 months, 4–6 months, and 7 or more months.

    1. Credit amounts are further categorized as return payments, subsequent payments, and other credits.

    2. 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.

  5. An additional summary page (in the same format) will provide consolidated aged information for all master files, excluding Information Reporting Program (IRP).

3.17.30.16.1.5  (01-01-2009)
No Activity Listing

  1. The No Activity Listing, SCF–07–40, is a 2–part listing of blocks that are awaiting activity from Data Conversion. (See figure 3.17.30-190)

    Figure 3.17.30-190

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  2. Part 1 contains all non-shelved blocks that have been established on the SCCF for 3 cycles with no other activity.

  3. 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 was a 4–0 reinput record from rejects.

  4. With Submission Processing Campus discretion, use Command Code SCFRQ once a week to request the No Activity Listings.

    1. Enter Transcript Request Code L.

    2. Enter the cycle cutoff date of 3 weeks prior to the current date in the Control To Date field. If Submission Processing Campus inventories are backed up beyond the 3 week period, a cutoff date of 4 weeks may be used.

    3. 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.

    4. Leave the remaining fields of the SCFRQ screen blank. (Do not overlay the X's.)

  5. This listing will be used by files, cycle control, and other areas to identify and retrieve unprocessed blocks.

  6. The listing should not be used as a substitute for normal SCCF age review.

  7. A holding area will have been set up in the area designated by the Submission Processing Campus.

    1. The No Activity Listing should be matched against this file to locate unprocessed blocks.

    2. Before reinputting the block, use Command Code SCFTR to verify that the block was not recently input.

    3. 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.

    4. See IRM 3.17.30.16.3(2) for additional procedures.

3.17.30.16.1.6  (01-01-2009)
Status Listing

  1. The Status Listing, SCF–07–49, 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 additional information:

    • "Raw" Indicator for blocks with no activity after creation on the SCCF.

    • Alpha Block Control (ABC)

    • Total In-process count and amount

    • Last posting cycle and date

    • "BOB" indicator

    • Last Reinput Source Code

  2. Some potential aged cases are 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 an additional research tool for normal aged review.

  3. 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.

  4. Taxpayer Service will identify the DLN, SSN, Status Code, and Status Cycle of the aged account. The Status Codes are as follows:

    1. Code 1—The transaction has completed Submission Processing Campus processing and has been released to ECC.

    2. 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.

    3. Code 3—The item was a corrected BOB.

    4. Code 4—The item is in the Error Resolution System.

    5. Code 5—The item was corrected from ERS.

  5. Research the SCCF and, if necessary, the Historic to determine what happened to the block. If items were 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.

  6. Data Controls is responsible for locating the block and ensuring that the documents have been processed. Any adjustment action, manual refund, or taxpayer contact should be referred to the Adjustments/Correspondence function.

  7. Be sure to research the entire block, not just the document that has been identified.

3.17.30.16.2  (01-01-2009)
Aged Review Objectives

  1. The following guidelines will be used in evaluating the effectiveness of SCCF aged review:

    1. The number of documents aged 4 months should not exceed 0 without an explanation of what the document(s) are and what action is being taken to process the document(s). (See 3.17.30.16.2(6))

    2. Target SCCF levels should not be exceeded for any two consecutive months or three cumulative months.

    3. The number of documents aged 5 or more months should not exceed 0 without an explanation in the comments portion of the MIR transmission.

  2. Compliance with the guidelines will be determined from the monthly SCCF aged inventories transmitted on the first Monday of each month for MIR.

  3. Although SCCF aged money amount guidelines are removed, the aged amounts should continue to be reported for MIR as in the past.

  4. SCCF aged inventories are reported for MIR from the SCCF Aged Summary, SCF 07–52.

  5. See IRM 3.17.30.16.7 for MIR reporting procedures.

  6. The explanation pertaining to 4 and 5 or more months document inventory should be e-mailed or faxed to the Headquarters SCCF Analyst by 11:00 AM your local time, the first work day of the week. The fax number is (215) 516–2892. The explanation can be accomplished by providing the following:

    1. A copy of the SCCF Aged Summary, SCF 07–52.

    2. A copy of the appropriate Control File Aged Transcripts, SCF 07–44.

    3. An annotation of what is being done to resolve/process the document(s).

    4. E-mail a worksheet with counts and amounts for assessments, adjustments, refunds, and other categories for 4 months and 5 or more months.

3.17.30.16.3  (01-01-2009)
Review of SCCF Aged Items

  1. The research steps for resolution of aged items will vary, depending on the information shown on the aged transcript. The steps shown here are intended as a guide and should not preclude the use of other research tools that may be available.

  2. Keep a record of all research activity.

    1. Transfer any information needed from the previous age list for items that are still open.

    2. Annotate and date all research on the aged transcript.

    3. Every item on the aged transcript must be reviewed and annotated at least monthly.

    4. Input a 9–9 using IDRS CC SCFAJ to provide research activity and current status.

3.17.30.16.3.1  (01-01-2009)
Aged Research

  1. The following aged research steps are recommended:

  2. Check SCFTR when you begin your review and periodically when other research is initiated to be aware of any activity subsequent to the transcript.

  3. Determine the batch and program numbers.

    1. If the batch and program number are not available on the transcript, use the GMF–81 Program Number Master List to determine the program number and search the transmittals for that program using the date the block was established on the SCCF.

    2. Search for the DLN on all types of Batch Transmittals under the program you have determined.

  4. When the batch and program numbers are 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 been processed. Sometimes the documents have been delayed because other programs have been given a higher priority.

  5. Examine the Batch Transmittal, Form 6695, for any audit trail information, voided documents, DLN errors, etc.

  6. For remittance blocks, locate and review the Form 813. If the Form 813 was prepared outside of Clearing and Deposit, contact the preparing area for information on the block. Examine for any audit trail information that would assist in determining the disposition of the documents.

  7. Look for voided and corrected transmittals.

    1. Copies of these transmittals should have been received and filed with the originals and processed according to IRM 3.17.30.2.6.

    2. Sometimes the changed Batch Transmittals are not received and must be located from other areas. The Batching and Data Conversion functions maintain logs of Batch Transmittals and may have a record of changes that were not received in data controls.

  8. Check SCFTR for other blocks on the Batch Transmittal to determine when the other blocks went to good tape.

    1. 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.

    2. Then check the Data Conversion logs for the day that the other blocks were processed to determine the disposition of the aged block.

3.17.30.16.3.2  (01-01-2009)
Reject Research

  1. Aged documents which have been dropped from the reject or ERS inventory and have not been reinput should be referred to rejects for assistance in resolution.

    1. Rejects will research the Reject Inventory Lists, Reject Disposition List, Rejected Records List, and other research tools.

    2. In some cases, Rejects will acknowledge that a correction was incomplete or incorrect and take the necessary action to resolve the case.

    3. 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 was previously prepared, research the old CRL Adjustment Lists and Forms 4028 and take the necessary action.

    4. If the document was reinput, follow the steps outlined above. Only items currently in the ERS, reject, or error inventory or in the year-end dump are considered the responsibility of rejects. A copy of a special year-end Reject Disposition List will identify the dump items.

3.17.30.16.3.3  (01-01-2009)
BOB Research

  1. Items on the block out of balance portion of the aged transcript and other items that may have been in the BOB inventory should be checked against a copy of the BOB Inventory List.

    1. Items found in the BOB inventory should be worked on an expedite basis by the block out of balance resolution function.

    2. Items not in the BOB inventory should be further researched to determine why the correction failed to update the SCCF.

3.17.30.16.3.4  (01-01-2009)
Nullified Research

  1. Any item that has been nullified (code 1 or 8) by Unpostables may be researched on the Nullified Distribution List (GUF–55–47) to obtain additional information on the transaction and to determine the function that was expected to continue the processing.

    1. All items nullified with code 1 and not properly routed to the next function will appear on the aged transcript within 4 cycles.

    2. See 3.17.30.12.3 for additional instructions on obtaining and reading the Nullified Distribution List.

3.17.30.16.3.5  (01-01-2009)
Form 4251

  1. 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 figure 3.17.30-191)

    Figure 3.17.30-191

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    1. If the Form 4251 is returned marked "Not in Files" , initiate a second and third request at one month intervals from the date the previous request was initiated.

    2. After 3 requests, if the documents cannot be located and other research has been unsuccessful, follow the procedures in IRM 3.17.30.16.4 for writing off missing documents.

  2. Documents that are recovered during age review for possible reinput should be processed according to 3.17.30.16.6.

3.17.30.16.4  (01-01-2009)
Missing Aged Documents

  1. Old inventory items reflected on the Aged List, for which the original related documents cannot be located, are to be removed from the Service Center Control File under these procedures.

    1. Maintaining 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.

    2. Items currently in the reject inventory are 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.

3.17.30.16.4.1  (01-01-2009)
Research

  1. IN ALL CASES, every attempt to locate aged documents will be made, until determination by supervisor that continued research is unwarranted.

  2. 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.

    1. If the original document is not received, use a photocopy of the return or other information obtained by research to reconstruct the record.

    2. Annotate the photocopy or substitute document: "Copy—Original Lost" in large letters to the left of the DLN.

    3. Edit the document for processing or handcarry to Returns Analysis for editing. Be sure to enter the original received date, if known.

    4. Handcarry to Batching and to Integrated Submission Remittance Processing (ISRP) according to local procedures.

  3. EPMF returns may be missing from Files because they have been sent to be microfiched. These returns should come back to Files within two months. Whenever Form 2275 or 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.

  4. RRPS items may be reconstructed or reinput from a copy of the Form RRPS 813. 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.

  5. For most documents, maintain SCCF control and continue to attempt to locate documents for at least 90 days from the date of the first research activity.

  6. Credit and non-remittance items may normally be cleared from the SCCF after 90 days. The 90 day requirement may be reduced to 30 days for items which are 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.

  7. RRPS TC 610 payments may only be cleared if the associated return DLN has cleared the SCCF.

    1. After proper research, which could include the related returns, microfilm copies of checks, Forms 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.

    2. 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.

  8. Debit items should be retained for a minimum of 90 days from the first Age Review research activity.

3.17.30.16.4.2  (01-01-2009)
URF and Excess Collection Files

  1. Credit items written off should be removed to the Unidentified Remittance or Excess Collection file.

  2. Current fiscal year revenue receipt items are removed to the Unidentified Remittance File using Form 3244. (See figure 3.17.30-192)

    Figure 3.17.30-192

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    1. Enter "unknown" in each field in which the correct information is not known.

    2. Be sure to include any audit trail information or cross-reference DLN in the "remarks" area.

  3. Prepare Form 8758 to remove non-revenue receipts and prior year revenue receipts to the Excess Collection File. (See figure 3.17.30-193)

    Figure 3.17.30-193

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  4. Form 8758 entries follow:

  5. Enter OT for "other" in the Source Code box.

  6. Enter "open" in the Status Code box.

  7. 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

  8. Enter the DLN date in the IRS Received Date box if the actual received date is not known.

  9. Enter "unknown" for the first name line and taxpayer ID number if not known. Other unknown fields may be left blank.

  10. Enter audit trail information in the History box. This field will become part of the record on the XSF file.

  11. Enter the current date in the Date box.

3.17.30.16.4.3  (01-01-2009)
Historical Files

  1. Maintain a complete historical file with concise documentation for any subsequent closing action, in the event a document is finally located. A separate file is also maintained for two years by rejects, then consolidated into the Accounting file. The historical file should be retained for a total of 5 years.

  2. 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 maintained. The approving signature is entered at the bottom of Form 6752.

  3. 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.

    1. For Revenue Receipt debit items, prepare Form 2424, Account Adjustment Voucher, debit portion only. This is the source document for journalization into Account 1510, Unprocessed Debit Documents, according to IRM 3(17)(63)0.

    2. For Revenue Receipt items only, it may be necessary to adjust the NMF revenue receipts report with Command Code SCFRV.

    3. For Non-Revenue Receipt debit items to be cleared, prepare Form 3809, Miscellaneous Adjustment Voucher, "DEBIT" portion only, for use as the source document for journalization. See IRM 3.17.63.0 for entries to Account 1510.

3.17.30.16.5  (01-01-2009)
Prepare Form 6752, Return Non-Refile Flag

  1. Prepare Form 6752 to be routed to Files and inserted into the block to flag the document if ever routed to Files. (See Figure 3.17.30-194)

    Figure 3.17.30-194

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    1. Enter the name and stop number of the area maintaining the closed file.

    2. Enter any available entity information.

    3. Indicate the closing date on the "Removed from SCCF" line.

    4. Enter the complete research history in the designated boxes. Enter the date that each applicable item was checked and the results of the research.

  2. Use the lower portion of the form to obtain the necessary approval to have the document written off.

  3. 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 figure 3.17.30-195).

    Figure 3.17.30-195

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.17.30.16.6  (01-01-2009)
Processing of Aged Documents

  1. Any documents received in Data Control as a result of SCCF aged review must be researched to determine the need for subsequent processing.

    1. These procedures apply to documents received after being written off with Form 6752 and to documents that have been received from Files as a result of current age review.

    2. These instructions do not apply to documents identified in the active inventory of some other function, such as Batching, Data Conversion, or Rejects.

3.17.30.16.6.1  (01-01-2009)
Aged Document Research

  1. The following research is required before reinputting aged documents:

  2. Check CC SCFTR for an update on the DLN. The document or block may have been processed since the last aged transcript or may have been reprocessed since being written off.

  3. 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 as an alternative to CC MFTRA/ACTRA. (See IRM 3.25.77.0, IDRS Terminal Inquiries, for explanation of the screen displays and applicable definer codes.)

  4. Check TXMODA with the SSN or EIN on the document. (See figure 3.17.30-196) If the account is not on IDRS, request MFTRA. 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 3.17.30-196

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    1. 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.

    2. If the return is posted with a different DLN, compare the TC 150 amount and the received date with the return.

    3. 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.

    4. If the tax amount and/or received date does not match, reinput the return to cause a duplicate posting.

    5. 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.

3.17.30.16.6.2  (01-01-2009)
Reinput Documents

  1. The following steps should be completed for documents that will be reinput:

  2. Update the SCCF to accept the reinput document.

    1. If the document has been written off with Form 6752, enter a From–To Code 0–0 or 2–0 SCCF adjustment to establish the document.

    2. If the record is still on the open age, verify that no SCCF adjustment is necessary.

  3. Enter the original received date on the document, if known.

  4. Prepare Form 3893 to reinput the document(s). (See figure 3.17.30-197) If an entire block of unprocessed documents must be input, Form 3893 is needed only if required by local procedures.

    Figure 3.17.30-197

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  5. If the document needs editing, hand carry to Returns Analysis.

  6. Route the documents to Batching or handcarry to Data Conversion, according to local procedures.

  7. Monitor the Tape CRL to ensure that the block has been processed.

3.17.30.16.7  (01-01-2009)
Weekly SCCF Age Reporting for MIR

  1. 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 of the inventory numbers are received in time to meet the transmission schedule.

  2. SCCF aged inventory information is produced automatically in the first SCF–07 run of each cycle. The Total SCCF Aged Summary, SCF–07–52, provides both item count totals and absolute money amount totals by age category as required for the SCCF portion of the MIR report. IRP items are not included in this summary and should not be included on the report.

  3. Provide explanations for Aged items in the Remarks portion of the MIR transmission.

3.17.30.16.7.1  (01-01-2009)
Information to MIR Coordinator

  1. Provide the following information to the MIR coordinator (see figure 3.17.30-198):

    Figure 3.17.30-198

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    1. Items 1–3 Months—MIR Total items aged 1 to 3 months.

    2. Items 4 Months—MIR Total items aged 4 months.

    3. Items 5 or More—MIR total of items aged 5 or more months. When the numbers are input to the Headquarters computer, the count of items aged 4 and 5 or more months are added together to provide a count of items aged 4 or more months.

    4. Amount 1–3 Months—Provide the MIR total amount to the nearest whole dollar.

    5. Amount 4 Months—Provide the MIR Total amount to the nearest whole dollar.

    6. Amount 5 or More—Provide the MIR Total amount to the nearest dollar.

3.17.30.16.7.2  (01-01-2009)
Inventory Listings

  1. Tables and graphs listing the inventories in all campuses are updated each Wednesday with the data submitted on Monday, and are available on-line to managers with personal computers profiled to receive MIR.

3.17.30.16.7.3  (01-01-2009)
Additional Information

  1. For additional information on MIR reporting, see IRM 3.30.124, SC Monitoring Reports.

3.17.30.16.7.4  (01-01-2009)
Form 6814

  1. Form 6814, Service Center Control File Age Report, though no longer required, may still be used as a work sheet or local report to further identify aged items.

3.17.30.16.8  (01-01-2009)
Researching Overage and Duplicate Blocks from Files

  1. The Files function will forward to Data Control any blocks or documents which have not been located on a Cycle Proof List, SCF 07–54 or SCF 07–55.

    1. Research using Command Code SCFTR to determine the cycle in which the block was initially processed or the cycle in which the re-entry document was entered through ISRP.

    2. Annotate with the processing cycle and tape or work group for the blocks/documents and return to the Files function.

    3. If determination is made that the documents have not been processed, Data Control should initiate processing.

  2. Duplicate numbered blocks found by the Files function will be forwarded to Data Control for research and filing instructions.

    1. 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.

    2. 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.

    3. Use SCFTR to research other DLN's revealed by TXMOD as possible alternates to the apparent duplicate DLN situation.

    4. The DLNs on the documents should be made to agree with the DLNs under which the documents actually posted to the taxpayer's account.

    5. A "duplicate" block may actually be on an aged SCCF transcript under another DLN awaiting initial processing.

    6. 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.

    7. This situation should be evident through SCFTR research by the Reinput Source Code H on the most recently created block.

    8. This should be a very rare situation since the duplicate DLN check is also applicable to modules on the historic data base; use of Reinput Source Code H would be appropriate only when the DLN is present from ten years earlier.

  3. Appropriate action by Data Control on the blocks returned by Files helps provide assurance that all documents are processed and posted to the taxpayers' accounts with proper audit trail for future research.

3.17.30.17  (01-01-2009)
Special NMF Procedures

  1. The following section provides an explanation of the procedures performed by the Balancing Units relating to NMF.

3.17.30.17.1  (01-01-2009)
General Explanation

  1. 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 are applicable to NMF processing.

  2. NMF Tax Returns and related documents are 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

3.17.30.17.1.1  (01-01-2009)
NMF DLN's and Tax Class and Special Processing

  1. All NMF DLN's contain 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 are 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.

    1. Error processing is unnecessary, but optional, since CC SCFAJ will validate good block proof records unequal to the original count and amount.

    2. Good block proof records are systemically posted to NMF SCCF through ANMF001, or input on line using CC SCFAJ.

    3. Unlike master file SCCF adjustments, NMF Good Block Proof adjustments are included in the SCF–13 Revenue Receipts Report.

3.17.30.17.1.2  (01-01-2009)
Deleted Blocks

  1. Form 4028 may be prepared for SCCF adjustments and input through ISRP as an alternative to CC SCFAJ.

  2. 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.

    1. 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.

    2. If the block need not be deleted, enter command code SCFDL and code record with R to remove from the on-line delete file.

  3. The SCF–15 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 SCF–01 run to adjust the NMF Report of US Revenue Receipts, SCF–13–41.

3.17.30.17.2  (01-01-2009)
NMF Good Block Proof Records

  1. Good block proof records for Non-Master File are systemically posted daily through the ANMF001 file to SCF 16 or input through the CC SCFAJ program using the data provided by IRACS on the reverse side of Forms 813, NMF Block Summary. (Reference IRM 3.17.46.2).

    1. The output from the ANMF001 file is listed on SCF 16. The total count and amount must be verified daily.

    2. SCF 16–40 is a run-to-run control sheet that captures the volume of records input daily from the ANMF001 file.

    3. SCF 16–41 lists the 0–5 adjustments that did not post systemically and need to be manually posted through SCFAJ.

    4. SCF 16–42 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 SCF 16–41. The totals from the SCF 16–42 are sent to the IRACS system for batch journalization. The 0–5 adjustments will also appear on the SCF 11–41, Adjustment CRL. (See figure 3.17.30–199)

      Figure 3.17.30-199

      This image is too large to be displayed in the current screen. Please click the link to view the image.

  2. Input CC SCFAJF to receive a blank adjustment screen. Complete the adjustment input according to the procedures in 3.17.30.4.4. (See figure 3.17.30-200)

    Figure 3.17.30-200

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    1. 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.

    2. 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.

    3. Control Record Source Code "G" may be used.

    4. Be sure to enter required manual abstract number, but not generated abstract number. See 3.17.30.17.3 for a list of manual and generated abstract numbers.

    5. 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.

  3. 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.

    1. If a cross-reference to doc code 51 DLN exists, input additional CC SCFAJ with FROM–TO CODE 9–9 for information posting to record the X–REF DLN on the SCCF database.

    2. The special information posting is required to provide an audit trail for TC 400 overflow accounts with credit balance transferred to NMF from Master File on the SC Recap.

    3. Be sure to complete the CC SCFAJ FROM–TO CODE 0–5 to clear the NMF Good Block Proof Record normally.

    4. The document code 58 amounts cleared will not adjust SCF 13–41 since they do not represent revenue receipts; therefore, no abstract number should be input.

3.17.30.17.3  (01-01-2009)
NMF Numbering Table

  1. All NMF documents are numbered with tax class 6. The SCCF program converts most documents (including all revenue receipts) to a true tax class (TxC).

  2. Abstract numbers—If shown as "All" , then any abstract number that is valid for the tax class will be accepted. The following abstract numbers are valid:

    Tax Class Abstract Numbers
    1 001, 208, 215
    2 004–005, 211–212
    3 006–009, 191, 207, 210
    4 011, 014–022, 026–042, 044, 046, 048–103, 112–115, 117–132, 134–135, 137–139, 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)

  3. Gen indicator "G" means that the abstract number will be generated and should never be input with the good block proof record.

  4. 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 Contains 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

  5. Refer to IRM 3.17.46.0, Automated Non-Master File Accounting, for a list of document codes used along with other information needed for processing.

3.17.30.17.4  (01-01-2009)
NMF Revenue Receipts

  1. A separate NMF Receipts Control Account (RCA) worksheet is established from the NMF RRCS for the report month. (See figure 3.17.30-201) Bring the cumulative totals forward from the month before and summarize the RRCS.

    Figure 3.17.30-201

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  2. The NMF Revenue Receipts Report, SCF 13–41, is a month end report with cumulative revenue receipt totals for each abstract. (See figure 3.17.30-202)

    Figure 3.17.30-202

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    1. 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 3.17.30.15.3. The Revenue Receipts Frequency Indicator "I" must be entered on the SCF–83 SCCF date file.

    2. The "I" report does not clear any of the cumulative files. When the interim report is balanced and all adjustments have been entered, the monthly report is produced with an "M" Frequency Indicator on the SCF–83 file.

  3. 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.

    1. For the CC SCFRV records to be read into the NMF report (interim or final), the EOD and SCF–01 runs must be completed before the SCF–13 run is made.

    2. 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.

3.17.30.17.5  (01-01-2009)
Command Code SCFRV–Revenue Receipts Adjustment

  1. Command Code SCFRV is used to adjust the NMF Revenue Receipts Report.

  2. Enter CC SCFRV to display the screen for adjustments to revenue receipts.

  3. The response is a formatted screen for entering SCFRV adjustments.

  4. If no revenue receipts adjustments have previously been entered, the screen is filled with X's. (See figure 3.17.30-203)

    Figure 3.17.30-203

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    1. Overlay the X's with a valid Area Office code, abstract number, and amount. Do not enter leading zeros, commas, or decimals points in the amount field.

    2. 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.

    3. If adjustments had previously been entered on CC SCFRV and transmitted, those are displayed at the top of the screen.

    4. If a record previously transmitted is incorrect, overlay the record with the correct information.

    5. If no SCFRV adjustment should be processed, overlay an "R" in the "Action" field and the record will not be processed.

    6. If more adjustments are needed, enter the additional records in the first available lines.

    7. If more than eighteen adjustments are 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 x's and numbered page 002.

  5. When all adjustments have been entered, place entry code immediately after the page number at the far right corner of screen and transmit.

3.17.30.17.5.1  (01-01-2009)
Command Code SCFRV–Screen Display

  1. The entire screen is validated immediately. If all of the adjustments are valid, the screen displays the message: "SCFRV Request Completed" . Run SCF–17 will download the SCFRV file for processing the records through SCF–01 into the next SCF–13.

  2. If any record has been entered incorrectly, one of the following messages will be displayed in the Error Message column.

    1. Invalid Area Office—The Area Office code is invalid for the Submission Processing Campus.

    2. Invalid Abstract Number—The abstract number is not a valid code. (See 3.17.30.17.3)

    3. Invalid Amount—The revenue adjustment amount field contains a non-numeric character.

    4. Invalid Credit/Debit Indicator—The CR/DB field contains other than CR or DB.

  3. If an error message is not corrected and retransmitted, none of the adjustments will be processed unless some of the records had previously been transmitted.

3.17.30.18  (01-01-2009)
Business Recovery

  1. These procedures are designed to allow SCCF processing in the event of 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.

3.17.30.18.1  (01-01-2009)
Business Recovery Plan

  1. The Submission Processing Campus' Business Recovery Plan will be implemented at the discretion of the Submission Processing Campus Director.

  2. At the discretion of the Incident Management Team and working with the appropriate Management Branch team members, transport salvageable work to the designated off-site location, if necessary.

3.17.30.18.2  (01-01-2009)
LAN Availability

  1. If the LAN is available, process work in priority order.

  2. 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.

3.17.30.18.3  (01-01-2009)
IDRS Availability

  1. IF IDRS is available, input SCFAJ.

  2. If IDRS is unavailable, send adjustments to ISRP for input.

3.17.30.18.4  (01-01-2009)
Unisys Availability

  1. If the Unisys is producing SCCF output reports, process work in priority order.

  2. If the Unisys SCCF output reports are unavailable, the following work will need to be performed at the work site:

    1. 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.

    2. Research existing open SCCF aged cases and journals;

    3. Retire old records;

    4. Work BOB registers;

    5. Balance GMF TEP, GUF TEP, IDRS, ISRP, and Mainline Control Record Listings, Block Proof Records, BOBs Analysis, ERS/Rejects Reports, and assigned T accounts;

    6. Review and correct items in the Invalid posting transcript per 4028 and 4028A adjustments input through ISRP.


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