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Part 2. Information Technology

Chapter 3. IDRS Terminal Responses

Section 51. Command Code IMFOL

2.3.51  Command Code IMFOL

Manual Transmittal

December 2, 2011

Purpose

(1) This transmits revised IRM 2.3.51, IDRS Terminal Responses, Command Code IMFOL.

Material Changes

(1) ENTITY SCREEN DISPLAY - the IMFOL Update Cycle will now be formatted as YYYYCCDD.

(2) ENTITY SCREEN DISPLAY - added Entity Daily Eligible Indicator displayed the Entity Fixed Section.

(3) ENTITY SCREEN DISPLAY - added Complete Merge Indicator displayed in the Entity Indicators on the Entity Fixed Section.

(4) TAX MODULE DISPLAY - the IMFOL Update Cycle will now be formatted as YYYYCCDD.

(5) TAX MODULE DISPLAY - added Tax Settlement Cycle displayed in the Tax Fixed Section.

(6) ADJUSTMENTS DISPLAY - the IMFOL Update Cycle will now be formatted as YYYYCCDD.

(7) AUDIT HISTORY DISPLAY - the IMFOL Update Cycle will now be formatted as YYYYCCDD.

(8) VESTIGIAL DISPLAY - the IMFOL Update Cycle will now be formatted as YYYYCCDD.

(9) POSTED RETURN DISPLAY - the IMFOL Update Cycle will now be formatted as YYYYCCDD.

(10) SCHEDULE H DISPLAY - the IMFOL Update Cycle will now be formatted as YYYYCCDD.

(11) IRA POSTED RETURN DISPLAY - the IMFOL Update Cycle will now be formatted as YYYYCCDD.

(12) STATUS HISTORY DISPLAY - the IMFOL Update Cycle will now be formatted as YYYYCCDD.

(13) PAYMENT SUMMARY DISPLAY - the IMFOL Update Cycle will now be formatted as YYYYCCDD.

(14) FIRST TIME HOMEBUYER DISPLAY - he IMFOL Update Cycle will now be formatted as YYYYCCDD.

(15) INDEX DISPLAY - the IMFOL Update Cycle will now be formatted as YYYYCCDD.

(16) IMF RESEQUENCE DISPLAY - the IMFOL Update Cycle will now be formatted as YYYYCCDD.

(17) IMF RESEQUENCE DISPLAY - the screen will now display all resequencing transactions when requested by SSN. If the request is by amount, then only the resequencing payment transactions (RC=24) will be displayed.

(18) HELP DISPLAY - updated to reflect January 2012 changes

Effect on Other Documents

IRM 2.3.51, dated June 10, 2011, is superseded.

Audience

LMSB, SB/SE, TE/GE, W&I.

Effective Date

(01-01-2012)

Terence V. Milholland
Chief Technology Officer

2.3.51.1  (01-01-2012)
General Information about CC IMFOL

  1. The Individual Master File On-Line system provides read-only access to accounts on the Individual Master File (IMF) in Martinsburg, WV. All modules on the IMF plus all tax modules dropped to retention from 1994 to present are available for display. Transactions resequencing with RC 24 (TC610 remittance with return) will be viewed using definer code Q. Paper refunds may be researched by check number using definer code C or by TIN, MFT and Tax Period using definer code #. IRA MFT 29 tax modules are included in the IMF.

2.3.51.2  (01-01-2012)
Command Code IMFOL

  1. This command code provides read-only access to the Individual Master File. Fields available include basic identifying information, amounts, dates, codes, indicators, and freezes. Transaction postings and status history are also available. For any specified account, a tax module Index can be requested. Additionally, IMFOL provides recovery to Master File of tax modules dropped to retention (dropped from 1994 to present only).

  2. IMFOL files are updated daily, concurrently with the tape IMF. IMFOL is an on-line version of the tape IMF at Enterprise Computing Center - Martinsburg (ECC-MTB). Normally, the files will be updated Monday through Friday night unless there is an elongated day.

    1. IMFOL contains an exact copy of all the entity module and tax module records on the IMF as well as all modules dropped to the retention register from 1994 to the present. This file also has an Index Record for each account (SSN) on the IMF identifying tax modules present on the IMF and retention modules available though IMFOL.

  3. IMFOL does not show pending transactions, IDRS control bases or history items, unpostable or most resequencing transactions.

  4. IRA MFT 29 tax modules are included in the IMF.

    1. Archived IRAF tax modules can be viewed and restored to the active Master File with Command Code IMFOR and Definer Code B.

    2. Archived IRAF tax modules are not listed on the IMFOL Index Screen.

  5. IMFOL definer code B will restore MFT 30 recoverable retention tax modules (dropped from 1994 to present) back to the active Master File. Recoverable Retention Register (RRR) tax modules are listed on the Index Screen.

  6. IMFOL definer code Q displays RC24 resequencing transactions.

    1. TC610 transactions (remittance with return) are resequenced when the account does not exist, as a 610 can not create an account. These 610s are assigned Resequence Code (RC) 24. The 610 will resequence until the account is created (at which time it will attempt to post) or until it has resequenced at least 3 cycles. It will continue to resequence until ECC-MTB cycle 29 when it will unpost 151 if the account has not yet been created. After cycle 29 the 610 will unpost 151 when it has resequenced 3 cycles.

    2. The User will input either a SSN or an Amount (amount must have decimal point). IMFOL will read the resequence file and display all transactions matching the input SSN or Amount.

    3. At peak cycles, around April 15th, the potential exists for 2000 or more records for the same dollar amount (100.00, in particular is very common). Display will be limited to 40 pages or approximately 840 transactions.

  7. A help feature, definer code H, provides general information to the user about IMFOL. A help feature for input formats, definer code ?, provides user information for inputting IMFOL commands.

  8. Whenever possible the entire set of data requested will be presented on a single page. When all the data cannot fit on a single page, multiple pages will be required for the presentation of the entire set of data. In those cases users may request a particular page number. The next page can be accessed by pressing the XMIT key.

  9. Abbreviated input formats permit the user to display related data without reentering a full command. Once a TIN has been input subsequent inputs do not have to provide the TIN.

2.3.51.3  (01-01-2012)
Command Code IMFOB

  1. This command code is input exactly the same and provides the exact same responses as command code IMFOL with one exception. The taxpayer's bank account information, Bank Account Number, ABA Routing Transit Number and the Account Type (checking/saving), are displayed only for IMFOB. These fields are restricted to only those Users with a need to have access to this information.

2.3.51.4  (01-01-2012)
Restoring RRR Tax Modules to Master File

  1. Recoverable Retention Register (RRR) tax modules are also available through IMFOL. When an IMFOL request is received from a User for an RRR module it is retrieved from storage and placed into the online environment. Normally the module is available within 2 minutes. A confirmation screen will be returned to the User. The next time the User inputs the request, the module information should be available. If it does not come online within the hour contact the national help desk or your local IDRS User Support.

  2. IMFOL definer code B is used to restore RRR tax modules back to the active Master File. RRR tax modules are those dropped from 1994 to present and are listed on the Index Screen, definer code I.

  3. Two transactions are created by run 460–26 (ECC-MTB), a TC 013 with the name line and a TC 370 with the tax module. IMFOL sends these transactions weekly to IMF and they will attempt to post that cycle.

    1. Weekly cut-off time for IMFOLB requests is 5:00 P.M. ET. Requests input after 5:00 PM Wednesday are processed the following cycle.

    2. Note that only TC 370 is generated for IRAF restorations (IMFORB) as no name line is required.

  4. When IMFOLB is input for a specific tax module it is marked in the online file as "Pending reestablishment to masterfile" . The User should verify the "Pending" message is displayed on the IMFOL definer code T screen. Once the Pending message is displayed, subsequent inputs of IMFOLB for the tax module are ignored, except as noted in (5) below.

    1. If a tax module does not reestablish back onto the active Master File within a few cycles and the Retention Register message literal on the Tax Module Screen remains "Pending" , contact your local IDRS User Support.

  5. IMFOL RRR transactions that are unposted by IMF are not sent to GUF. The UPC will be displayed on the IMFOL screens. When IMF unposts or resequences IMFOL RRR transactions, IMF puts them to the resequence file then does a "print and drop" . IMFOL resubmits most of these transactions back to IMF the following cycle to attempt to post again.

    1. If either the 013 or 370 transaction unposts IMFOL will display the unpostable codes (UPC) within the Retention Register literal that appears in the center of line two on the Tax, Return, Status History and Adjustment screens.

    2. IMF will only post one unique name line per cycle to an account. If there are more Tax Modules attempting to post and the name lines are not the same they will be resequenced until the following cycle. The UPCs displayed when they are being resequenced are TC370 UPC 188/1 and TC013 UPC 000/0.

    3. TC370 with UPC 188/1 indicates the tax module could not post because a matching name line was not found.

    4. TC013 with UPC 157/2 indicates a problem with the name line. Usually this is because there is not a space on both sides of the "& " or the "&" is not followed by a minimum of alpha blank alpha, e.g., "Joe & Mary Smith" , not "Joe Smith & Mary" .

    5. In the case where the UPC code indicates there is an invalid name line, a corrective manual name line for that Tax Year should be input using the INCHG command code. The name line displayed on the IMFOLT screen is the name line attempting to post and the corrective name line should match that name line. The User should take care to mark the start and end of the Taxpayers last name when inputting the corrective name line. When multiple retention tax modules within an account have not restored due to invalid name lines, separate manual name lines must be input for each Tax Year. Once the corrective name line has posted, the retention tax module will post to Master File, usually the during same cycle the corrective name line posts.

    6. TC370 with UPC 162/0 indicates a Fiscal Month Mis-Match. The Taxpayer has changed their Tax Period end date since filing the tax module attempting to restore. The Fiscal Month is displayed on the IMFOLE, Entity screen. The User should change the Fiscal Month of the account to match the tax module attempting to post then resubmit the IMFOLB request. Once the RRR tax module posts, the User will change the Fiscal Month of the account back to it's previous value.

    7. When Master File unposts an RRR transaction with the following UPC codes, 151/0, 162/0, 183/0, 197/1, and 197/2, IMFOL will not resubmit the transactions for these. The User must resolve the problem that caused these transactions to unpost then resubmit the IMFOLB request.

    8. If you can not determine the cause for why the IMFOL RRR transactions unposted, contact your local IDRS User Support.

2.3.51.5  (01-01-2012)
Command Code IMFOR

  1. This command code provides read-only access to IMF retention tax modules from accounts that merged to a new TIN after the tax module had been dropped to retention. When an account merge takes place retention modules removed prior to the merge continue to be stored under the old TIN. This command code allows access to those records.

    1. When the CFOL007 error screen, "Recoverable Retention Register Problem Use Microfilm" , is returned after attempting to access a retention module listed on the IMFOL Index screen, (definer code I), the user should try accessing the module using IMFOR.

    2. The TIN input with IMFOR is the original TIN of the tax module when it was dropped to retention. The User can find the original TIN by researching entity (definer code E) transactions.

  2. IMFOR will also provide read-only access to IRA Tax Modules that have been archived.

    1. The archived IRA Tax Modules can be restored to the active Master File with Command Code IMFOR Definer Code B.

    2. Archived IRA Tax Modules are not listed on the IMFOL Index screen or the IMFOL Vestigial screen.

    3. Year Removed is not required for Archived IRA Tax Modules.

    4. Run 460-26 will build TC 370 to IMF containing the module to be restored. No name line will be associated with the tax module in this transaction. Therefore no TC 013 will be generated as with RRR module restoration.

  3. Input to IMFOR is the same as IMFOL except it requires the additional input of the year the tax module was dropped to retention. IMFOR executes the same programs as IMFOL and provides the same screen responses as IMFOL. The year removed can be found on the vestigial screen (definer code V) of the current (new) TIN to which the original (old) TIN information merged.

    1. Year Removed is not required for archived IRAF modules.

  4. IMFOR displays the tax module screens only. Valid definer codes are ‘T’ for Tax Module, ‘R’ for Posted Return, ‘S’ for Status History and ‘A’ for Adjustment transactions.

  5. Entity information, such as PDT Indicator and Name Control, are not displayed for these modules.

  6. IMFOR MFT 30 tax modules can not be re-established to Master File with IMFOL definer code ‘B’.

  7. Only IMF MFT 30 modules dropped to retention in 1994 and later are available. Prior years must be retrieved from microfilm.

  8. Tax Modules brought online with the IMFOR command code are purged every Friday at 5:00 P.M. ET..

2.3.51.6  (01-01-2012)
CADE

  1. CADE is the Customer Account Data Engine. Through a number of incremental releases, CADE will ultimately replace the Individual Master File (IMF) and enable the replacement of the related Integrated Data Retrieval System (IDRS) components. Taxpayer records will be moved from the Current Processing Environment master file to the modernized system, using a release-based approach starting with the simplest taxpayer accounts.

    1. Accounts that are removed from IMF onto CADE will be available for display using the command code IMFOL. In the future, modernized data in CADE will be viewed using a new data retrieval system with a web-browser interface.

    2. The User does not need to change their input to access CADE data using IMFOL. The IMFOL definer codes and input fields are the same for CADE accounts as they are for accounts residing on the IMF. The screen outputs for CADE are also the same.

    3. CADE accounts can be identified by a CADE literal that will be displayed on the upper right of all screens.

    4. If a CADE account receives transactions that can not be processed by the current release of CADE, it will be restored to IMF. The CADE literal on the data screens will reflect this condition during the restoration period.

    5. IMF processing will continue to be weekly, but CADE processes daily. Day of Week is added to many Cycle fields. CADE Day of Week will contain numeric values '01' through '07' corresponding to the days Monday through Sunday. IMF posted transactions will contain Day of Week = 08 to distinguish them from CADE posted transactions. The Cycle Day of Week is also displayed.

2.3.51.7  (01-01-2012)
IMFOL Module Balance Information

  1. The IMFOL Index screen (Definer I) displays the Total Module Balance (which includes accruals (unassessed interest and FTP)) for each module in the account. It also displays the total of all Assessed Module Balances (which excludes accruals of unassessed interest and FTP) in the account.

  2. The IMFOL Tax Module screen (Definer T) displays the Assessed Module Balance which excludes accruals of unassessed interest and FTP. This reflects the current module balance at master file.

2.3.51.8  (01-01-2012)
Refund Research Database

  1. The Refund Research Database contains paper refunds issued by the Treasury Department Financial Management Systems (FMS). Beginning January 2004, FMS will no longer print the TIN on paper checks. The database will contain refunds from all masterfiles, IMF, BMF etc.

    1. IMFOL Definer code C allows research by Check Number. IMFOL will search for the matching tax module and return the IMFOLT screen if found. FMS does not store TIN validity digits and IMFOL will only attempt to access valid SSNs. Therefore, the User must compare the check with the tax module to ensure they have the correct module. When IMFOL does not find a matching tax module, a screen listing the Check Number, TIN, MFT and Tax Period will be displayed. The User can try BMFOL or NMF to search for the matching tax module.

    2. IMFOL Definer code # allows research by TIN, MFT, Tax Period. IMFOL will return a screen listing up to five (5) matching refund checks for that tax period. If more than five checks are found a message is displayed and the User should contact their local IDRS User Support area.

    3. Direct Deposit, EFT refunds are not on the database.

    4. Paper refunds prior to January 2004 will not be on the database. Paper refunds will remain on the database for 4 years before being purged.

2.3.51.9  (01-01-2012)
Command Code IMFOL Full Input Formats

  1. CC IMFOL input with definer " A" , an SSN, a display file source, an MFT, and a tax period will result in the display of TC29X and TC30X adjustment transactions for the specified tax module.

  2. CC IMFOL input with definer " B" , an SSN, a display file source, an MFT, and a tax period will result in the tax module on the Recoverable Retention Register (modules dropped to retention from 1994 to present) to be reestablished onto Masterfile. An informational screen will be returned to confirm that the reestablishment process has begun. The IMFOL Index screen will be returned with an informational message when the request can not be processed due to a merge already in progress.

  3. CC IMFOL input with definer " C" , and a Check Number will result in the display of the matching tax module or the refund research database listing for the Check Number.

  4. CC IMFOL input with definer " E" , an SSN, and a display file source will result in the display of various indicators and freeze codes as well as posted transactions in the entity.

  5. CC IMFOL input with definer " F" , an SSN, and a display file source will result in the display of various information relating to the First Time Home Buyers Credit.

  6. CC IMFOL input with definer " H" , and page number will result in the display of on-line help screens.

  7. CC IMFOL input with definer " I" , an SSN, and a display file source will result in the display of an index of all the tax modules for the input SSN.

  8. CC IMFOL input with definer " P" , an SSN, a display file source, a From Date and a To Date will result in this display of payment transactions posted to the SSN within the time frame specified by the From and To dates. Payment transactions with posting dates from the first day of the month in From Date to the last day of the month in To Date are displayed.

  9. CC IMFOL input with definer " Q" , an SSN or an Amount with decimal point (required) will result in the display of all RC24 (TC610) resequencing transactions that match either the SSN or the Amount input.

  10. CC IMFOL input with definer " R" , an SSN, a display file source, an MFT, and a tax period will result in this display of the posted return for the specified tax module. It should be noted that because IMFOL displays posted data all applicable adjustments have been applied to the displayed return.

  11. CC IMFOL input with definer " S" , an SSN, a display file source, an MFT, and a tax period will result in the display of the status histories for the specified tax module.

  12. CC IMFOL input with definer " T" , an SSN, a display file source, an MFT, and a tax period will result in the display of various module amounts and dates along with a listing of posted transactions for the specified tax module.

  13. CC IMFOL input with definer " V" , an SSN, and a display file source will result in the display of the vestigial section of the entity. The vestigial screen lists the tax modules in the account that have been aged off to the retention register.

  14. CC IMFOL input with definer " Z" , an SSN, and a display file source will result in the display of the audit history section of the entity.

  15. CC IMFOL input with definer " ?" will result in the display of an information screen containing a summary of definers and their functions.

  16. CC IMFOL input with definer " #" , an SSN, a blank display file source, a MFT and a tax period will result in the display of up to 5 paper refunds issued by FMS for that tax module since January 2004.

    Definer Display File Source MFT & Tax Period Result
    A Y Y Adjustment transactions including trans code, posted date, amount, cycle, DLN, codes, and other dates
    B Y Y Re-establishes retention tax module back to the active Master File.
    C N N A matching IMFOLT tax module screen or matched item from Refund Research Database.
    E Y N Entity information including cross-ref TIN, freeze codes, indicators, codes, and posted transactions
    F Y N First Time Home Buyer data
    H N N Help screen
    I Y N Lists tax modules in account, provides merge information, total module balance, freeze codes, posted return indicator, IDRS service centers, presence of adjustment transactions, current status code and the cycle module was last activated on Master File.
    P Y N Payment transactions 41x, 43x, 61x, 64x, 66x, 67x, 68x, 69x, excluding Doc Codes 24, 34, 48 or 58.
    Q Y N SSN or Amount is input. Amount must have decimal point. Returns list of all matching resequencing (RC24 only) transactions.
    R Y Y Return DLN, cycle posted, transaction date, some schedules, codes, exemptions, amounts
    S Y Y Status histories
    T Y Y Control DLN, exemption total, settlement information, amounts, freezes, indicators
    V Y N Vestigial data (retention register)
    Z Y N Audit history data
    ? N N IMFOL information screen
    # Y Y Lists refunds from Refund Research Database

2.3.51.10  (01-01-2012)
Command Code IMFOL Abbreviated Input Formats

  1. Abbreviated formats permit the user to omit input fields that are the same as the previous command. For instance the user may want to view a different tax period for the same SSN and MFT or may want to view status information immediately after having viewed the return for the same module. A valid definer is required in all cases.

  2. CC IMFOL input with a "tax type " definer, codes T, R, S, A and B, input with a MFT and a tax period will result in the display of data for the same SSN and display file source from the previous input.

  3. CC IMFOL input with a definer will result in a display of information from the previous entity or tax module.

2.3.51.11  (01-01-2012)
Command Code IMFOL Message Screens and Index Screen Messages

  1. Sometimes IMFOL cannot satisfy a request. In most cases a message screen is generated containing a message and explanation. In some cases an index screen is generated instead of a message screen to help the user make his/her next selection. A brief message is placed at the bottom of the index screen.

    CFOL001— ACCOUNT IS BEING UPDATED-TRY AGAIN LATER.
    The segment of the file you attempted to access may be in the update process, or an operational problem in Martinsburg may exist. Re-enter in five minutes. If file is still disabled, report problem to the control point in your Center.
    CFOL002— INPUT DATA INDICATES A BMF REQUEST-CHECK INPUT.
    Your input indicates a request for BMF data. Use command code BMFOL.
    CFOL003— DEFINER CODE USED REQUIRES MFT AND TAX PERIOD-CHECK INPUT.
    The definer contains A, B, R, S, or T. These definers require an MFT and a tax period. Insert missing fields and re-enter.
    CFOL004— ERROR READING FILE. PLEASE TRY AGAIN.
    A hardware error occurred during the attempt to read the data you requested. Re-enter in five minutes. If file is still disabled, report problem to the control point in your Center.
    CFOL005— FILE NOT AVAILABLE-TRY AGAIN LATER.
    The segment of the file you attempted to access may be in the update process, or an operational problem in Martinsburg may exist. Re-enter in five minutes. If file is still disabled, report problem to the control point in your Center.
    CFOL006— DEFINER CODE FIELD IS IN ERROR-CHECK INPUT.
    The definer must be A, B, C, E, H, I, P, Q, R, S, T, V, Z, #, or "?" . Change and re-enter.
    CFOL007— RECOVERABLE RETENTION REGISTER PROBLEM
    This record was previously requested from the recoverable retention register, but could not be processed.
    Check the entity transactions for a merge from another account that occurred after this tax module was dropped to retention. RRR retention modules remain under the original TIN. If there had been a merge after this module was dropped to retention, you may be able to retrieve the module for display only using IMFOR and the original TIN of this module at the time it was dropped.
    Otherwise, you must use the microfilm retention register to obtain this record.
    CFOL008— MFT FIELD IS IN ERROR-CHECK INPUT.
    The MFT field is not valid. Change and re-enter.
    CFOL009— MFT INCONSISTENT WITH TAX PERIOD-CHECK INPUT.
    The MFT field is not valid for the tax period entered.
    CFOL010— MFT INCONSISTENT WITH TIN & VALIDITY DIGIT INDICATOR-CHECK INPUT.
    The MFT is not valid for the SSN and validity digit indicator entered.
    CFOL011— RECORD NOT FOUND.
    Although an Index record indicates that the CADE record exists, the record was not found. Please contact User Support.
    CFOL012— REQUESTED MODULE DOES NOT EXIST ON MASTERFILE OR RRR.
    Although the account exists, there is no tax module for the MFT and tax period you have entered. This message is returned at the bottom of the IMFOL Index screen.
    CFOL013— YOU HAVE REQUESTED A RETENTION MODULE
    The SSN, MFT and Tax Period of your request are displayed confirming the retention module is being retrieved. It will be available for display in a few seconds (normally) at which time the Command Code should be re-entered.
    CFOL014— MODULE ALREADY ON MASTERFILE
    An IMFOL Definer B was input with a MFT and tax period for a module that already exists on Master File. This message appears at the bottom of the IMFOL Index Screen.
    CFOL015— TAX PERIOD FIELD IS IN ERROR-CHECK INPUT.
    The tax period is either non-numeric or greater than the current year and month plus one year.
    CFOL016— THE ACCOUNT YOU REQUESTED IS NOT ON MASTER FILE-CHECK INPUT.
    There is currently no such SSN with this validity indicator on the master file. Check input SSN and re-enter if in error. If SSN is correct, resubmit the command with the reverse validity.
    CFOL017— TIN INCONSISTENT WITH VALIDITY DIGIT INDICATOR-CHECK INPUT.
    The validity digit indicator is invalid for this TIN. Use asterisk or blank for IMF; use V or W for BMF SSNs; use blank for EINs.
    CFOL018— TIN FIELD IS INVALID-CHECK INPUT.
    The SSN must be in edited SSN format.
    CFOL020— MODULE CAN NOT BE REESTABLISHED AT THIS TIME, MERGE IN PROGRESS
    An IMFOL Definer B was input for an account that has a merge in progress. Try again at a later date after merge processing is complete. This message appears at the bottom of the IMFOL Index Screen.
    CFOL021— INVALID FROM DATE OR TO-DATE
    The IMFOL Payment Summary Definer Code P was input with an invalid From Date or To-Date. The format is YYYYMM. The To Date must be later than the From Date.
    CFOL022— TAX MODULE TO BE REESTABLISHED ON MASTERFILE
    Processing has begun to reestablish the Recoverable Retention Register tax module. Run 460–26 will copy the tax module from disk and input TC370 and TC013 to Masterfile processing. If tax module does not restore to masterfile within a few cycles, contact User Support.
    CFOL023— CFOL PAGE EXPIRATION
    IMFOL pages are expiring before they can be accessed, indicating the page timing in the CICS region is too low. Contact NOCC, directing the report to Enterprise Computing Center - Martinsburg.
    CFOL024— DB2 IS NOT AVAILABLE
    Notify User Support. The problem should be brought to the attention of Enterprise Computing Center - Martinsburg. The screen will indicate whether system is IMF or CADE. Please relay all information displayed.
    CFOL025— YEAR REMOVED IS INVALID
    Command Code IMFOR requires the input of the Year Removed field. This field is incorrect or not present. The Year Removed field in the input command must be four digits, and must be 1994 or later.
    CFOL026— NO PRIOR IMFOL REQUEST
    A paging request was entered before an IMFOL Request was entered.
    CFOL041— INVALID CHECK NUMBER INPUT
    The check number was incorrectly formatted. There are 4 numeric digits, the FMS Check Symbol Number, followed by a space or dash and 8 numeric digits, the FMS Check Sequence Number.
    CFOL042— DATA NOT FOUND ON REFUND RESEARCH DATABASE
    The input Check Number or TIN, MFT, Tax Period was not found on the database.
    CFOL043— IRAF RECORD NOT FOUND ON ARCHIVE
    The input SSN and Tax Period were not found on the IRAF Archive File.

2.3.51.12  (01-01-2012)
Table of Screen Exhibits

  1. The following table shows an index of the following exhibits.

    Input  
    1 Full Tax Module Data
    2 Abbreviated Tax Module Data
    3 Full SSN Entity Data
    4 Abbreviated Data
    5 Payments
    6 Resequence Amount
    7 Help and Information Screens
    8 Full Tax Module Data plus Year Removed
    9 Refund Check Number
    10 FTHB
    Output  
    11 Index
    12 Entity
    13 Tax Module
    14 Return
    15 Return Schedule H
    16 Return IRA MFT 29
    17 Adjustment
    18 Status History
    19 Vestigial Section
    20 Audit History
    21 Payment Summary
    22 Resequence Transactions
    23 Refund Research
    24 RRR Request Confirmation
    25 FTHB
    26 ERROR

Exhibit 2.3.51-1 
Command Code IMFOL Input Display — Tax

Full Tax Module Data
(includes adjustment, return, status, tax)
Use this format of the command code to obtain a display of IMF tax module data. A particular page can be requested, but if none is specified, the command code will default to page 1. Once a particular tax module is displayed, other definers can be accessed using the abbreviated formats. See Exhibit 2.3.51-2. See Exhibit 2.3.51-4..
This image is too large to be displayed in the current screen. Please click the link to view the image.
LINE POSITION DESCRIPTION AND VALIDITY
1 01–05 Command Code (required): IMFOL
1 06 Command Definer Code (required):
A = adjustments
B = Reestablish Tax Module
R = return
S = status history
T = tax module
# = refunds
1 07–17 SSN (required): nnn-nn-nnnn
1 18 Display File Source Code (required)
* = IMF invalid SSN
blank = IMF valid SSN
1 19–20 MFT (required )
1 21–26 Tax Period YYYYMM (required)
1 27 Page Specifier (optional)
1 28–29 Page Number (required if page specifier is present)

Exhibit 2.3.51-2 
Command Code IMFOL Input Display — Tax Abbreviated

Abbreviated Tax Module Data
(includes adjustment, return, status, tax)
Use this format of the command code to obtain a display of tax module data for the same display file source and SSN as is currently on the screen. This command is used to change the definer, MFT, or tax period. To view a different display file source or SSN, use the full format See Exhibit 2.3.51-1..
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LINE POSITION DESCRIPTION AND VALIDITY
1 01–05 Command Code (required): IMFOL
1 06 Command Definer Code (required):
A = adjustments
R = return
S = status history
T = tax module
# = refunds
1 07–08 MFT (required )
1 09–14 Tax Period YYYYMM (required)
1 15 Page Specifier (optional)
1 16–17 Page Number (required if page specifier is present)

Exhibit 2.3.51-3 
Command Code IMFOL Input Display — Entity

Full Entity Data
(includes entity, index, vestigial, audit history and resequence)
Use this format to obtain a display of IMF entity data. A particular page can be requested, but if none is specified, the command code will default to page 1. Once a particular entity module is displayed, other definers can be accessed using the abbreviated formats. See Exhibit 2.3.51-2.See Exhibit 2.3.51-4.
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LINE POSITION DESCRIPTION AND VALIDITY
1 01–05 Command Code (required): IMFOL
1 06 Command Definer Code (required):
E = entity
I = index
Q = resequencing transactions
V = vestigial
Z = audit history
1 07–17 SSN (required): nnn-nn-nnnn
1 18 Display File Source Code (required)
*=IMF invalid SSN
b= IMF valid SSN
1 19 Page Specifier (optional)
1 20–21 Page Number (required if page specifier is present)

Exhibit 2.3.51-4 
Command Code IMFOL Input Display — Abbreviated

Abbreviated Data
Use this to change the definer. To view a different display file source, TIN, MFT, or tax period use the full format See Exhibit 2.3.51-1.See Exhibit 2.3.51-3.
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LINE POSITION DESCRIPTION AND VALIDITY
1 01–05 Command Code (required): IMFOL
1 06 Command Definer Code (required):
A = adjustment
E = entity
F = First Time Home Buyers
I = index
P = payments
R = return
S = status history
T = tax module
V = vestigial
Z = audit history
# = refunds
1 07 Page Specifier (optional)
1 08–09 Page Number (required if page specifier is present)

Exhibit 2.3.51-5 
Command Code IMFOL Input Display — Payments

Payments
Use this format for the IMFOL command code to obtain display of payment transactions within a specified date range.
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LINE POSITION DESCRIPTION AND VALIDITY
1 01–05 Command Code (required): IMFOL
1 06 Command Definer Code (required):
P = payments
1 07–17 SSN (required): nnn-nn-nnnn
1 18 Display File Source Code (required)
*=IMF invalid SSN
blank= MF valid SSN
1 19–24 From Date (required)
Year and Month
1 26–31 To Date (required)
Year and Month

Exhibit 2.3.51-6 
Command Code IMFOL Input Display — Resequence Amount

Dollar Amount
Definer Code Q. Use this to display all resequencing RC24 (TC610 remittance with return) transactions matching the amount input. Amount is only recognized by the presence of the decimal point.
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LINE POSITION DESCRIPTION AND VALIDITY
1 01–05 Command Code (required): IMFOL
1 06 Command Definer Code (required):
Q = resequencing transactions
1 07–17 Amount.
Up to 8 contiguous numeric digits preceding the decimal point are processed as the dollar amount. Any leading zeroes are ignored.
If 2 numeric digits immediately follow the decimal, they are processed as the cents amount. Otherwise, a whole dollar amount will be used.

Exhibit 2.3.51-7 
Command Code IMFOL Input Display — Help

Help and Information Screens
Use this format to obtain a display of help screens.
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LINE POSITION DESCRIPTION AND VALIDITY
1 01–05 Command Code (required): IMFOL
1 06 Command Definer Code (required):
H = help screens
? = quick help screen
1 07–08 Page Number (optional)

Exhibit 2.3.51-8 
Command Code IMFOR Input Display — Full Tax Module Data plus Year Removed

Includes adjustment, return, status, tax
Use this format for the IMFOR command code to obtain displays of IMF retention tax modules from accounts that merged to a new TIN after the tax module had been dropped to retention.
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LINE POSITION DESCRIPTION AND VALIDITY
1 01–05 Command Code (required): IMFOR
1 06 Command Definer Code (required):
A = adjustments
R = return
S = status history
T = tax module
1 07–17 SSN (required): nnn-nn-nnnn
1 18 Display File Source Code (required)
*=IMF invalid SSN
blank=IMF valid SSN
1 19–20 MFT (required)
1 21–26 Tax Period (required)
1 28–31 Year removed
Required for MFT 30 modules.
Not required for MFT 29 modules.

Exhibit 2.3.51-9 
Command Code IMFOL Input Display — Refund Check

Refund Check Number
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LINE POSITION DESCRIPTION AND VALIDITY
1 01–05 Command Code (required): IMFOL
1 06 Command Definer Code (required):
C = check number
1 07–19 Check number (required): nnnn-nnnnnnnn

Exhibit 2.3.51-10 
Command Code IMFOL Input Display — FTHB

First Time Home Buyers Credit
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LINE POSITION DESCRIPTION AND VALIDITY
1 01–05 Command Code (required): IMFOL
1 06 Command Definer Code (required):
F = FTHB
1 07–17 SSN (required): nnn-nn-nnnn
1 18 Display File Source Code (required)
*=IMF invalid SSN
blank=IMF valid SSN

Exhibit 2.3.51-11 
Command Code IMFOL Output Display — Index

Index Summary
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LINE POSITION DESCRIPTION AND VALIDITY
1 01–05 Command Code: IMFOL
1 06 Command Definer Code: I
1 07–17 SSN
1 18 Display File Source Code
1 20–21 Page Number
1 60–63 Name Control
1 69–74 CADE Indicator
blank = account is on IMF
CADE = account is on CADE
CADE:R = account is being restored from CADE to IMF.
1 76–80 PDT Indicator
*PDT*=Potentially Dangerous Taxpayer
*CAU*=Use Caution with Taxpayer
2 01–16 IRS Employee Indicator
P=primary taxpayer
S=secondary taxpayer
B=both taxpayers
2 25–55 Account Merge Message
MERGE IN PROGRESS: LOSING ACCT. or
MERGE IN PROGRESS: GAINING ACCT. or
blanks
2 70–80 IMFOL Update Cycle
UP-CYC:ccdd
or
CADE Update Date
UP:mmddyyyy
3 01–35 1st Name line
3 39–73 2nd Name line
3 77–79 Offer In Compromise Indicator
OIC or
blank
4 18–19 Cycle Entity was last activated by Masterfile
ECC-MTB Cycle
blank if CADE account
4 36–44 Freeze Codes
4 61–63 Audit History Presence Indicator
4 76–78 Vestigial Section Presence Indicator
5 20–36 Total Assessed Balance
Total of Assessed Balance Amount from all active (not on retention) tax modules in the account. Note: The Assessed Balance does not represent a payoff amount.
8 03–04 MFT
8 06–11 Tax Period
8 14-14 Filing Status Code
8 17–18 Cycle Tax Module was last activated by Masterfile
ECC-MTB Cycle
blank if CADE account
8 21–23 TIF Indicator
YES=Tax Module is on consolidated TIF.
NO=Tax Module is not on consolidated TIF.
8 25–41 Total Module Balance Amount
Total Module Balance includes accruals of unassessed interest and FTP penalties.
8 44–51 Interest/Late Payment Penalty Computation Date
8 54–62 Tax Module Freeze Codes
8 65–70 Return Status
POSTED or
NONE or
SUBST4 or
ELF or
1040PC or
EZ-T
MEF
8 72–74 Adjustment Presence Indicator
8 78–79 Current Status Code
9 01 Retention Indicator
9 03–04 MFT
9 07–10 Tax Period
9 30–31 Vestigial Control Universal Location Code (ULC)
9 48–51 Period Module Removed
24 03–78 Index Screen Message:
CFOL012—REQUESTED MODULE DOES NOT EXIST ON MASTERFILE or RRR.
CFOL014—MODULE ALREADY ON MASTERFILE.
CFOL020— MODULE CAN NOT BE REESTABLISHED AT THIS TIME, MERGE IN PROGRESS

Exhibit 2.3.51-12 
Command Code IMFOL Output Display — Entity

Entity
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LINE POSITION DESCRIPTION AND VALIDITY
    HEADER LINES
1 01–05 Command Code: IMFOL
1 06 Command Definer Code: E
1 07–17 SSN
1 18 Display File Source Code
1 20–21 Page Number
1 60–63 Name Control
1 69–74 CADE Indicator
blank = account is on IMF
CADE = account is on CADE
CADE:R = account is being restored from CADE to IMF.
1 77–80 Special Condition Indicators:
*PDT* = Potentially Dangerous Taxpayer
*CAU* = Use Caution with Taxpayer
KITA = Killed in Terrorist Action
HSTG = Hostage
2 01–35 First Taxpayer Name line
2 45–79 Secondary Name line
3 01–35 Second Taxpayer Name line or if a foreign address is present this will be the Street Address
3 56–67 Spouse's SSN
3 70–80 IMFOL Update Cycle
UP-CYC:ccdd
or
CADE Update Date
UP:mmddyyyy
4 01–35 Street Address or if a foreign address is present this will be the City
4 45–60 IRS Employee Literal
*IRS EMPLOYEE:P*=Primary taxpayer is IRS Employee
*IRS EMPLOYEE:S*=Secondary taxpayer is IRS Employee
*IRS EMPLOYEE:B*=Both are IRS Employees
blank=not an IRS Employee
4 63–80 Federal Employee/Retiree
FED EMPLOY/RETIREE or
blank
5 01–22 City or if a foreign address is present this will be the Country
5 24–25 State or blank if foreign address
5 27–40 Zip Code or blank if foreign address
5 47-48 Foreign Country Code
5 60–65 Address Change Cycle
Cycle of latest address change
5 78–79 Scrambled SSN Indicator
01 = Scrambled SSN
04 = Mixed Entity
10 = No 239C Questionnaire
12 = True Scrambled SSN
13 = SSN Not Valid for Federal Tax Purposes
20 = Closed No 239C Questionnaire
21 = Closed Scrambled SSN Indicator
22 = Closed True Scrambled SSN Indicator
23 = Closed SSN Not Valid for Federal Tax Purposes
24 = FDC Identified SSN Owner
6 07–76 Indicators: PMF, CAF, TDI, DMF, REPEAT:n, CC85, TC916, TC130, ACCRETION, CNC, MOP/UN, OIC, WHC,LOW,FRIV, BAD ADDR, UNDELIV, COMP MRG. These are displayed only when a value is present on the master file. Those displayed are left-justified and are separated by spaces. REPEAT: is followed by value of the Entity Repeater Indicator.
7 17–25 Entity Freeze Codes
7 42 Invalid SSN Refund Code
0= Invalid SSN freeze on; refund frozen
1= Account on valid segment OR invalid SSN freeze release this calendar year only by posting TC 30X (unless disposal code is 01) or TC 29X (except TC 29X with priority code 5,6,7) or input to MFT 55
2= Account on invalid segment and invalid SSN freeze released by TC 150 with doc code 72 or 73 posting to a temporary number. Freeze remains released until end of calendar year of the posting.
3= Combination of 1 and 2
4= Account on invalid segment and invalid SSN freeze release by a transaction which has posted and turned on the accretion indicator
5= Combination of 1 and 4
6= Combination of 2 and 4
7= Combination of 1, 2, and 4
8= Account on invalid segment and invalid SSN freeze release by posting of TC 510. Thus is a permanent setting,
9= Combination of 1 and 8
A= Combination of 2 and 8
B= Combination 1, 2, and 8
C= Combination of 4 and 8
D= Combination of 1, 4, and 8
E= Combination of 2, 4, and 8
F= Combination of 1, 2, 4, and 8
7 52–53 Mail Filing Requirement
00 = 1040ES only—no 1040
01 = 1040 not required
02 = 1040A, 1040EZ (schedules A,B)
03 = 1040 (schedules A and B)
04 = 1040 full non-business (schedules A, B, D, E)
05 = 1040 business (schedules A, B, D, E, C, F)
06 = 1040SS
07 = 1040PR
08 = Inactive
09 = 1040NR
10 = Schedule F business with farm package
11 = IMF child care credit present
12 = Schedule R/RP present
13 = 1040EZ
14 = 1040A (Schedule R/RD present)
16 = Unnecessary Filing
17 = Pension Withholding
7 73–78 Last Return Posted Cycle
7 79–80 Last Return Posted Cycle Day Of Week
01 = Monday (CADE)
02 = Tuesday (CADE)
03 = Wednesday (CADE)
04 = Thursday (CADE)
05 = Friday (CADE)
06 = Saturday (CADE)
07 = Sunday (CADE)
08/blank = IMF
8 19–20 TC148 Hold Code
No unreversed TC 148 present
E = W–4 Civil Penalty Case
L = Letter 903 (DO) Case
N = False Refund Claim Case
Q = Immediate TDI
S = Erroneous Refund Case
T = Narcotics Case
U = Special Enforcement Program Case
W = Potentially Dangerous Taxpayer
nn = see Document 6209, IRS Processing Codes and Information, section 11.
8 42 Minister Self-employed Code
Condition not present
1 = Form 4361 present
2 = Form 4361 denied
4 = Form 4029 approved
5 = Combination of 1 and 4
6 = Combination of 2 and 4
8 = Form 4029 denied
9 = Combination of 1 and 8
A = Combination of 2 and 8
8 52–53 Foreign Operations District
8 73–76 Year of Latest Return Filed
9 19–22 Primary Location Code=Universal Location Code (ULC) and Area Office code (AO). AO is inflated to include BOD Code designation.
Inflated AO values:
11–17 = W&I AO 1–7
21–36 = SB/SE AO 1–16
40–49 = TE/GE AO 0–19
50 = LMSB
9 42–43 Fiscal Year Month
9 52 AIMS Code
0 = No tax modules under AIMS control
1 = At least one tax module under AIMS control
9 73 Filing Condition Code
E = Even
B = Balance due
C = Credit elect
R = Refund
0 = None of the above
10 19–20 Collection Location Code (CLC)=Area Office (AO)Code.
AO is inflated to include BOD Code designation.
Inflated AO values:
11–17 = W&I AO 1–7
21–36 = SB/SE AO 1–16
40–49 = TE/GE AO 0–19
50 = LMSB
10 30-31 EIC Recertification Indicator
00 = EIC may a processed normally
01 = EIC disallowed, taxpayer must be recertified to receive EIC
02 = 2 Year ban
03 = Banned for periods prior to EITC Eligible Tax Period
04 = 10 year ban
09 = Income only, recertification for taxpayers with EIC abatement due to modifications to income.
or blank
10 42–45 Disaster Indicator
0= No disaster processing
1= "Small" Disaster Freeze (set by TC971 AC86) -S FREEZE
2= "Major" Disaster Freeze (set by TC971 AC87).
4= Set as an historical reference. 1 or 2 settings previously set.
10 52 Filing Status Code
0 = Single, filing ES declaration
1 = Single taxpayer
2 = Married, filing joint
3 = Married, filing separate, and spouse also married, filing separate (neither claiming spouse exemption)
4 = Head of household
5 = Widow(er) with dependent child
6 = Married, filing separate, and spouse is not required to file (spouse exemption is claimed)
7 = Head of household with an unmarried child's last name listed on the return, but not exemption claimed
10 75–76 Filing Location Code
11 08 Combat Indicator
0 = Not a combat zone participant
1= Combat zone freeze is on
2 = Historical setting. Freeze was on sometime in the past.
11 19–20 Conflict Indicator
1 = Desert Storm
2 = Bosnia
3 = Desert Storm and Bosnia
4 = Afghanistan
5 = Afghanistan and Desert Storm
6 = Bosnia and Afghanistan
7 = all three
11 30 ERO Indicator identifies taxpayers who participate as EROs Transmitters and Reporting Agents.
11 37–38 Bankruptcy Litigation Location Code
11 46–49 Electronic Federal Tax Payment System (EFTPS) Enrollment Code
84 JPMC (prior to November 2004)
85 Bank of America
8485 JPMC and Bank of America
11 60–62 Math Error Codes
11 63 Indicator of Over 2 Math Errors:
blank = less than two math errors
* = over two math errors
11 80 ES Tax Discrepancy Code
blank = no discrepancy
$ = discrepancy
12 19–64 IRA Yearly Filing Codes
0= No designation
1= Primary taxpayer has IRA
2= Second taxpayer has IRA
3= Both taxpayers have IRA
4= IRA notice issued
5= IRA notice issued to primary taxpayer
6= IRA notice issued to secondary taxpayer
7= IRA notice issued to both taxpayers
12 72 - 73 Business Operating Division (BOD)
WI = Wage and Investment Income
SB = Small Business/Self Employed
13 12-14 Business Operating Division (BOD) Client Code
13 28-33 Not Combat Zone Tax Period
13 50-55 EIC Recertification Tax Period
13 71-76 EITC Eligible Tax Period
14 7-8 New York/Pentagon Indicator
1 = FEMA declared Terrorist-Disaster area. (TC971 AC87 w/appropriate FEMA number)
2 = IRS declared Terrorist-Disaster area (TC971 AC87 w/FEMA number 9999 or 3169)
4 = Self Identified Terrorist-Disaster area (TC971 AC86 w/appropriate FEMA number)
14 17 FMS Code Indicator
14 26-27 Private Debt Collection indicator
14 41-42 ID Theft 1 Indicator
0 = No ID Theft
1 = Account contains an unreversed TC971 AC 501
2 = Account contains an unreversed TC971 AC 504
3 = Combination of 1 and 2
4 = Account contains an unreversed TC971 AC 505
5 = Combination of 1 and 4
6 = Combination of 2 and 4
7 = Combination of 1, 2, and 4
8 = Account contains an unreversed TC971 AC 506
9 = Combination of 1 and 8
A = Combination of 2 and 8
B = Combination of 1, 2, and 8
C = Combination of 4 and 8
D = Combination of 1, 4, and 8
E = Combination of 2, 4, and 8
F = Combination of 1, 2, 4, and 8
14 56-57 ID Theft 2 Indicator
0 = No ID Theft
1 = Account contains an unreversed TC971 AC 522
2 = Account contains an unreversed TC971 AC 523
3 = Combination of 1 and 2
4 = Account contains an unreversed TC971 AC 524
5 = Combination of 1 and 4
6 = Combination of 2 and 4
7 = Combination of 1, 2, and 4
8 = Account contains an unreversed TC971 AC 525
9 = Combination of 1 and 8
A = Combination of 2 and 8
B = Combination of 1, 2, and 8
C = Combination of 4 and 8
D = Combination of 1, 4, and 8
E = Combination of 2, 4, and 8
F = Combination of 1, 2, 4, and 8
14 64–66 Entity Daily Eligible Indicator
00 = Not Eligible for Daily Processing
01–99 = Eligible for Daily Procesing
     
    TRANSACTION LINES
    Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.
16–23 01–03 Transaction Code
16–23 05–14 Transaction Date
16–23 16–23 Transaction Cycle
16–23 16–23 Transaction Cycle Day Of Week
01 = Monday (CADE)
02 = Tuesday (CADE)
03 = Wednesday (CADE)
04 = Thursday (CADE)
05 = Friday (CADE)
06 = Saturday (CADE)
07 = Sunday (CADE)
08/blank = IMF
16-23 25–41 Transaction DLN
16-23 43-80 Primary Variable Data
17-23 10–41 Tertiary Variable Data
17-23 43–80 Secondary Variable Data
  VARIABLE TRANSACTION FIELDS
Standard Entity Change TC012–019, 030, 040, 041, 150, 152, 430, 432 NL-CH-YRS:yyyy yyyy
ADDR-CH
CP48-SUP:n
ADDR SRCE:n
Name line or SSN Change (1) TC011, 040, 041, 016, 017 NL-CH-YRS:yyyy yyyy
ADDR-CH
PR-NC:vvvv
Name line or SSN Change (2) TC030, 040, 041, 152, 432, 011–019 NL-CH-YRS:yyyy yyyy
ADDR-CH
PR-NC:vvvv
CP48-SUP:n
ADDR SRCE:n
Name line or SSN Change (3) TC030, 040, 041, 152, 432, 011–019 NL-CH-YRS:yyyy yyyy
ADDR-CH
CP48-SUP:n
XREF-TIN:nnnnnnnnn
ADDR SRCE:n
Name line or SSN Change (4) TC000, 001 PR-NC:vvvv
Name line or SSN Change (5) TC000, 001 XREF-TIN:nnnnnnnnn
Entity Change (1) TC000, 006 NO-MRG-REASON-CD:nn
ADDR-CH
Entity Change (2) TC000 NL-CH-YRS:yyyy yyyy
ADDR-CH
Account Merged (1) TC005 ADDR-CH
XREF-TIN:nnnnnnnnnn
Account Merged (2) TC005 ADDR-CH
PR-NC:vvvv
XREF-TIN:nnnnnnnnnn
TC06X FRM-2119 REC-YR:yyyy
YR-DUE:yyyy
TC07X SSA-REF-NUM:nnnnnnnnnn
TC08X SSA-REF-NUM:nnnnnnnnnn
DMF TC130–131 AGENCY-CDS:nnnnnnnnnn
TIN:nnnnnnnnnn
DMF TC131 AGCY-CD:nnaa
PMT-AMT:nn,nnn,nnn.nn
BMF TC13X(1) CC:nn
SC:nn
XFSC:n
NC:vvvv
XREF:nnnnnnnnn
BMF TC13X(2) CC:nn
SC:nn
XFSC:n
NC:vvvv
EIN:nnnnnnnnn
IMF/NMF TC13X XFSC:n
TC130-SC:nn
Innocent Spouse TC130 XFSC:n
SC:nn
XREF-TIN:nnnnnnnnnv
TC14X ADDR-CH
TC148-IND:nnn
TC50X CC:nn
TC91X AGENT-ID:nnnnnnnn
TC97X AC:nn
SECONDARY DT:mmddyyyy (Transaction date is Disaster Start Date)
BOD CD:aa
MISC: a/n or blank. Max size = 20
BOD CLIENT CD:aaa
FEMA CONTRACT NUM:nnn
REVERSAL-IND:n
IRP INCOME: nn,nnn,nnn.nn
TPI INCOME: nn,nnn,nnn.nn
TC016 RUF

Exhibit 2.3.51-13 
Command Code IMFOL Output Display — Tax Module

Tax Module
This image is too large to be displayed in the current screen. Please click the link to view the image.
LINE POSITION DESCRIPTION AND VALIDITY
    HEADER LINES
1 01–05 Command Code: IMFOL
1 06 Command Definer Code: T
1 07–17 SSN
1 18 Display File Source Code
1 19–20 MFT
1 21–26 Tax Period
1 27–27 blank
1 28–31 Year Removed (IMFOR only)
1 32–54 Screen Title
IMF TAX MODULE or
IMF CIVIL PENALTY
IMF SEPARATE ASSESSMENT
MFT29 TAX MODULE
1 64–67 Name Control
1 69–74 CADE Indicator
blank = account is on IMF
CADE = account is on CADE
CADE:R = account is being restored from CADE to IMF.
1 76-80 PDT/Caution Indicator
*PDT*=Potentially Dangerous Taxpayer
*CAU* = Use Caution with Taxpayer
2 01–17 Document Locator Number
2 19–50 *RETENTION REGISTER*
RRR RE-ESTABLISHMENT PENDING
UNRECOVERABLE RETENTION REGISTER
RRR 370-UPCnnn/n 013-UPCnnn/n
REFUND CHECK NUM:nnnn-nnnnnnnn - (Definer C only).
IRAF ARCHIVE MODULE
IRAF 370-UPC nnn/n
or blank
2 57–68 Spouse SSN
2 70–80 IMFOL Update Cycle
UP-CYC:ccdd
or
CADE Update Date
UP:mmddyyyy
3 01–35 First Taxpayer Name Line
3 37–52 IRS Employee Literal
*IRS EMPLOYEE:P*=Primary taxpayer is IRS Employee
*IRS EMPLOYEE:S*=Secondary taxpayer is IRS Employee
*IRS EMPLOYEE:B*=Both are IRS Employees
blank=not an IRS Employee
3 70–71 Total Master File Exemptions
3 79–79 FMS Levy Indicator
4 01–35 Secondary Taxpayer Name Line
4 40–40 Filing Status Code
4 49–50 Current Master File Status
4 64–71 Status Date
4 79 AIMS Code
0= Not under AIMS control
1= Under AIMS control
5 12–21 Imminent Collection Statute Expiration Date
5 35–52 Assessed Module Balance
Assessed Module Balance amount . Excludes accruals of unassessed interest and FTP.
5 64–71 Settlement Date
If blank and a 150 is posted, return is not settled.
5 79 Lien Indicator
blank = no lien data
4= regular lien filed against the return
5= " refile" lien filed against the return, but no regular one
6 12–21 Latest Collection Statute Expiration Date
6 36–49 Total Interest Amount
6 64–71 Interest Date
6 79 Backup Withholding Indicator
0= Not subject to backup withholding
1= Potentially subject to backup withholding
2= Subject to backup withholding
4= Backup withholding satisfied
8= Backup withholding suspended
7 12–21 Earliest Collection Statute Expiration Date
7 36–49 Interest Assessed
7 64–71 Disaster Extended Return Due Date
7 79 Backup Withholding Notice Count
8 12–21 Assessment Statue Expiration Date
8 36–49 Interest Paid Amount
8 64–71 Disaster Start Date
8 79 CC81
9 12–21 Refund Statute Expiration Date
9 36–49 Failure to Pay Penalty Total
9 59–60 Governing Service Center Code
Governing Service Center for controls.
9 70–71 Historical Location Code
Pre-DOS II FLC associated with the Taxpayer’s address at the time of filing. Once TC 150 posts and the Historic FLC has been updated, no further updates will occur.
9 79 CC85
blank=not applicable
1=unreversed TC520 with closing code 85 present
10 13–21 Freeze Codes
10 36–49 Failure to Pay Penalty Assessed Amount
10 58–58 Math Increase Code
1= Original return posted with increase in tax and either a math error or both condition codes X and Y present. Also a TC 29X blocked 770–789 posted.
blank = Above condition not present
10 68–71 TDA COPYS Score
10 79 TC 914 Indicator
0= absent
2= present
11 12–53 Various Indicators: DMF, TC130-HOLD, CHILD-TAX, OIC, SFR, FRIV. Only those indicators present on the master file are displayed. Those displayed are left-justified and are separated by spaces.
11 55–71 Amended/Duplicate Indicators
AMENDED
DUPLICATE
AMENDED/DUPLICATE
Blanks
11 79 CAF Indicator
12 9 EFT Code
0 = No EFT (for non-ELF filers) or an ELF filer and the refund has been completed using EFT
1 = EFT number failed input processing validity checks
2 = EFT denied for this module
3 = EFT denied because actual refund differs from taxpayer amount
4 = EFT refused by financial institution
5 = EFT denied because the credit is frozen by an account or module freeze
6 = EFT refund after settlement cycle denied because control FLC is non-EFT number or one or more Split Refund direct deposits refused by the bank.
9 = EFT return not requesting a direct deposit
12 18-19 Direct Deposit Reject Code
Blank=Direct deposit not requested
10=Valid direct deposit
21=Missing routing transit number
22=Invalid routing transit number—non-numeric characters present.
23=Invalid routing transit number—first two digits not in a valid range
24=Invalid routing transit number—RTN not on FOMF-RTN-FILE.
25=Invalid routing transit number—failed internal RTN algorithm check.
31=Missing depositor account number
32=Invalid depositor account number—non-alphanumeric characters present (other than hyphen)
33=Missing account number checksum (Form 1040PC & ELF returns only)
34=Invalid account number checksum (Form 1040PC & ELF returns only)—account number checksum contains non-numeric characters or less than three characters.
35=Invalid account number checksum (Form 1040PC & ELF returns only)—account number checksum does not match account number when algorithm is applied
41=Prior year return
42=CAF indicator switching refund recipient present.
43=Computer Condition Code W present.
44=A refund transcript is being issued (see PRP 460-002 (8)(B) 8.b.) or a TC 840 is posted.
45=More than 5 direct deposits attempted for this account number.
50=Direct deposit rejected by bank.
56=One or more Split Refund direct deposits rejected by the bank.
60=Miscellaneous condition.
12 29-30 Private Debt Collection Code
12 42 Refund Filter Indicator
12 51-52 Savings Bond 1 Reject code
12 60-61 Savings Bond 2 Reject code
12 69-70 Savings Bond 3 Reject code
12 79 Accounts Receivable Dollar Inventory Indicator (ARDI)
MFT 30 and 31 only.
0 = Credit balance, zero balance, or debit balance less than $25,000.00
1 = Debit balance of $25,000.00 to $99,999.99
2 = Debit balance of $100,000.00 to $999,999.99
3 = Debit balance of $1,000,000.00 to $49,999,999.99
4 = Debit balance of $50,000,000.00 or greater
12 79 Trust Fund Recovery Indicator (TFRP)
MFT 55 only
13 11–18 Tax Settlement Cycle:yyyyccdd
     
    TRANSACTION LINES
    Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.
14 01–03 Transaction Code
14 05–12 Transaction Date
For TC 150 this is the Return Settlement Date
For TC 610 this is the TC 150 Transaction Date
For TC 806 this is the Return Due Date
14 14–28 Transaction Amount
For TC 150 this is Total Acceptable Tax
For TC 610 this is the TC 150 Remittance Amount
For TC 806 this is the Withholding Amount (Does not include FICA as of 2007)
14 30–35 Transaction Cycle
14 36-37 Transaction Cycle Day Of Week
01 = Monday (CADE)
02 = Tuesday (CADE)
03 = Wednesday (CADE)
04 = Thursday (CADE)
05 = Friday (CADE)
06 = Saturday (CADE)
07 = Sunday (CADE)
08/blank = IMF
14 39–55 Transaction DLN
14 57–80 Primary Variable Data
15 16–54 Tertiary Variable Data
15 56–80 Secondary Variable Data
16 16–54 Quintenary Variable Data
16 56–80 Quaternary Variable Data
  VARIABLE TRANSACTION FIELDS
1040ES/1040C Credit TC430 MULTIPLE-REMIT
SPLIT-REMIT
Electronic Refund Authorization TC660 BNK ACCT:vvvvvvvvvvvvvvvvv
RTN:nnnnnnnnn
REFUND:n
ACCT-TYPE:a
[Bank account information displayed on IMFOB only]
DAR TC55X CSED:mmddyyyy
CSED-CD:n
DEFINER:nn
DAR TC460 EXT-DT:mmddyyy
F709:n
DAR TC56X ASED:mmddyyyy
DAR TC520 DISPOSAL-CD:nn
CC:nn
APPELLATE:nnn
CSED-CD:a
BKSI:nnnn (Bankruptcy-Statistical Indicator)
DAR TC52X CC:nn
DAR TC470, 472, 473 CC:nn
DAR TC474 CYC-CNT:nn
TDI-SEL-CD: Nn
DAR TC530 CC:nn
DAR TC583 DEFINER:n
DAR TC59X XREF:nnn-nn-nnnnv
CC:nn
DAR TC480 CSED-CD:a
OIC Jurisdiction code: n
DAR TC500 CC:nn
CSED-CD:a
CORR-IND:n
DAR TC91X AGENT-ID:nnnnnnnn
DAR TC93X ACT-CD:nnnnnnnn
DAR TC971 XREF:nnn-nn-nnnn nnyyyymm
ACT-CD:nn
MISC:a/n or blank. Max size = 20
MEMO:nn,nnn,nnn.nn-
REVERSAL-IND:n
Refund TC840 BPI:nn
REQ-EMP:nnnnnnnnnn
RFND-ADJ:n
RSN:yyyyjjjscaaaa

Note:


RSN=RefundSchedule Number
yyyyyjjj=julian date
sc=service center
aaaa=varies


EMP SEID: nnnnnnnnnn
APRV-SEID: nnnnnnnnnn
CDDB: nn Max size= 20
ORIG-BOD-IND: n
IDRS-EMP-NUM: nnnnnnnnnn
Refund TC846 RFND-INT:nnn,nnn.nn
RSN:yyyyjjjscaaa
BPI:nn
DD:n

Note:


0=Paper Check
9=Direct Deposit


FMS DEBT
SPLIT RFND:a
RFND-PAY-DATE: mmddyyyy
REJECT CD:nn
RTN:nnnnnnnnn
ACCT-TYPE:aa
BNKACCT:v-v
Refund TC740,/841 RSN:yyyyjjjscaaaa
SPLIT RFND:a
FMS CANCEL:mmddyyyy
Refund Reversal TC844 ERR-REF:nn,nnn,nnn.nn
DEMAND-DT:mmddyyyy
Refund Freeze TC810 RESPNSBLTY:n
Spousal Offset TC706,736,826,856 XREF:nnn-nn-nnnn nnyyyymm
Within Account Offset TC706, 736, 826, 856 XREF:nnyyyymm
DMF Offset TC896,897 AGENCY-CD:nn
SUB-AGENCY:aa
ES Debit Transfer TC666 XREF:nnn-nn-nnnn
ES Debit Transfer TC667 XREF:nnn-nn-nnnn yyyymm
Debit-Credit Transfer Doc Code 34 BYPASS:n
DESG-PYMT-CD:nn
CORR-RCVD-DT: mmddyyyy
EPI:a
XREF:nnn-nn-nnnn nnyyyymm
Revenue Receipts BYPASS:n
MULTIPLE-REMIT
SPLIT-REMIT
DESG-PYMT-CD:nn
EPI:a
EFT-TRACE:nnnnnnnnnnnnnnnnn
XREF:nnn-nn-nnnn nnyyyymm
CASH-BOND-PAYMENT
EXS-COLL/UNID-REMIT
AIMS TC420 SOURCE-CD:nn
PBC:nnn (Primary Business Code)
SBC:nnnnn (Secondary Business Code)
EGC:nnnnn (Employee Group Code)
AIMS TC424, 425 XREF:nnn-nn-nnnn nnyyyymm
PBC:nnn (Primary Business Code)
SBC:nnnnn (Secondary Business Code)
EGC:nnnn (Employee Group Code)
PTR PBC:nnn (Partnership PBC)
SOURCE-CD:nn
SPC:nnnn (Special Project Code)
TEGE:nnnn
PUSH:nnn (Push Code)
RET-REQ
AIMS TC520 CC:nn
CSED-CD:a
AIMS TC564 ASED:mmddyyyy
IRP Underreporter TC922 PROCESS-CD:nn-nn-nn-nn-nn PROCESS-CD:nn-nn-nn-nn-nn
IRP Underreporter TC924 REF-NUM:nnn
REF-AMT:nnn,nnn
Penalty Transactions secondary on 29X
160, 161, 162, 170, 171, 200, 201, 240, 241, 270, 271, 310, 311, 320, 321, 350, 351 		REASON-CD:nnn
CSED:mmddyyyy
Penalty TC24X REF-NUM:nnn
REASON-CD:nnn
CSED:mmddyyyy
Penalty TC16X, 27X REASON-CD:nnn
RCA:n (Reasonable Cause Assistant)
CSED:mmddyyyy
ES Penalty TC17X NORM-ES:nn,nnn,nnn.nn
WAIVED:nn,nnn,nnn.nn
CSED:mmddyyyy
Interest Restriction TC34X TX-MOT-TRN: nn,nnn,nnn.nn
TX-MOT-INT: nn,nnn,nnn.nn
CMPTD-INT nn,nnn,nnn.nn
INTEREST-TO-DT:mmddyyyy
CSED:mmddyyyy
Credit Interest TC770 CR-INT-TO-DT:mmddyyyy
Refundable Credit TC76X REF-NUM:nnn
OTN:nnnnnnnnnn
180-DAY-CR-INT-TO-DATE: mmddyyyy
Treasury Offset TC898/899 OFFSET:nn,nnn,nnn.nn
OTN:nnnnnnnnnn
SPLIT RFND:nn
Audit TC 30X NOLCF DIS: n,nnn,nnn,nnn-
NOL CR DIS: n,nnn,nnn,nnn-
EXM UNAGRD: n,nnn,nnn,nnn-
NOL CLAIM: n,nnn,nnn,nnn-
EX CLM DIS: n,nnn,nnn,nnn-
CF-NUM: n
EXAM-CLM: n
CSED: mmddyyy
TECHNIQ CD: n
DISPOSAL CD: nn
PEN-RSN-CD: nnn
FTHB-RSN-CD-1: nnn
FTHB-RSN-CD-2: nnn
FTHB-RSN-CD-3: nnn
TC29x CSED:mmddyyyy
Erroneous Refund TC700 Doc-Cd 58 ERRONEOUS REFUND BAL DUE
OIC TC480 SC:nn

Exhibit 2.3.51-14 
Command Code IMFOL Output Display — Return

Return
This image is too large to be displayed in the current screen. Please click the link to view the image.
LINE POSITION DESCRIPTION AND VALIDITY
1 01–05 Command Code: IMFOL
1 06 Command Definer Code: R
1 07–17 SSN
1 18 Display File Source Code
1 19–20 MFT
1 21–26 Tax Period
1 27 blank
1 28–31 Year Removed (IMFOLR only)
1 64–67 Name Control
1 69–74 CADE Indicator
blank = account is on IMF
CADE = account is on CADE
CADE:R = account is being restored from CADE to IMF.
1 76–80 PDT/Caution Indicator
*PDT*=Potentially Dangerous Taxpayer
*CAU* = Use Caution with Taxpayer
2 01–17 DLN
2 28–59 *RETENTION REGISTER*
RRR RE-ESTABLISHMENT PENDING
UNRECOVERABLE RETENTION REGISTER
RRR 370-UPCnnn/n 013-UPCnnn/n
REFUND CHECK NUM:nnnn-nnnnnnnn - (Definer C only).
or blank
2 70–80 IMFOL Update Cycle
UP-CYC:ccdd
or
CADE Update Date
UP:mmddyyyy
3 01–16 IRS Employee Literal
*IRS EMPLOYEE:P* =Primary taxpayer is IRS Employee
*IRS EMPLOYEE:S* =Secondary taxpayer is IRS Employee
*IRS EMPLOYEE:B*=Both are IRS Employees
blank=not an IRS Employee
4 25–43 Math Error Indicators
4 53–58 Cycle Posted
4 59–60 Cycle Posted Day Of Week
01 = Monday (CADE)
02 = Tuesday (CADE)
03 = Wednesday (CADE)
04 = Thursday (CADE)
05 = Friday (CADE)
06 = Saturday (CADE)
07 = Sunday (CADE)
08/blank = IMF
4 71–79 Self Exemption Type
1 or
BLIND or
>65 or
BLIND/>65
5 12 Schedule C, Y/N Indicator
5 31 Checkbox Indicator
5 53–62 Date Posted
5 71–79 Spouse Exemption Type
1 or
BLIND or
>65 or
BLIND/>65
6 12 Schedule D Y/N Indicator
6 31–36 NAICS Codes
6 53–62 Failure to Pay Start Date
6 80 Number of Children at Home Claimed
7 12 Schedule F Y/N Indicator
7 31–36 Preparer Codes
7 53–62 Date Return Processed/Correspondence Received Date
7 80 Number of Children Not at Home Claimed
8 12 Form 2555/4363 Y/N Indicator
8 31 Number of Months Delinquent
8 53–62 CSED Date
8 80 Parents at Home Claimed
9 12–13 Input System Source code (ISSC)
E= Regular ELF
O= ON-LINE Filing
P= CyberFile
D= Digest
9 29–38 Preparer ID
9 60 Political Checkoff Indicator
0= None elected
1= One elected—original return
2= Two elected—original return
3= One elected—amended return (none on original
4= Two elected—amended return (none on original
5= Two elected—amended return (one on original
9 80 Other Children Claimed
10 12–13 CISSC
E= Regular ELF
O= ON-LINE Filing
P= CyberFile
D= Digest
10 29–38 Business EIN
10 60 Elderly Credits Indicator
0= none
1= $1–$99
2= $100–$282
3= $283–$374
4= $375 and up
10 80 Number of Other Exemptions Claimed
11 12 Potential High Income Code
11 29–38 Schedule F ElN
11 59–61 Percentage Used to Compute Estimated Tax Penalty
11 80 Earned Income Credit Exemption Count
12 12 ES Discrepancy Indicator
blank = no discrepancy
$= discrepancy
12 21–38 Computer Condition Codes
12 60 Exception 5 for ES Tax Penalty
0=did not qualify for exception
1=met exception 5 - No Penalty
2=Full Paid Farmer/Fisher - No Penalty
8=Full Paid Non Farmer/Fisher - No Penalty 4th Quarter
12 74 Form 8913 Indicator
1=Form 8913 filed
2=1040EZ-T filed
13 06–59 Various Indicators: FARMER/FISHER, CCC‘P’, CCC‘7’, CCC‘U’, CP45, NONCOMPUTE, SP-MRG, F8888, F8913, USVI,SPCQ. Only those indicators present on the master file are displayed. Those displayed are left-justified and are separated by spaces.
13 78-79 New TPI Class: 66, 70-81
14 12–26 Wages
14 40–54 Total Tax
14 66–80 Withholding. (Excess FICA posts as TC 766 Ref # 252 as of 2007)
15 12–26 Interest Income
15 40–54 Tentative Tax—Computer
15 66–80 Remittance with Return (from TC150 or 610)
16 12–26 Total Itemized Deductions
16 40–54 Acceptable Total Tax
16 66–80 Credit Elect Amount
17 12–26 Net Income—Taxable Income
17 40–54 Self Employment Tax
17 66–80 Advanced Earned Income Credit
18 12–26 Total Positive Income
18 40–54 Adjusted Gross Income (Signed if Negative)
18 66–80 Estimated Tax Credit
19 12–26 Primary Self-Employment Income
19 40–54 Primary Total Wages Amount
19 66–80 Base for Estimated Tax Penalty
20 12–26 Secondary Self-Employment Income
20 40–54 Primary Social Security Form 8919 Amount per Computer
20 66–80 Prior Year Base for Estimated Tax Penalty
21 12–26 Primary Social Security Medicare Income Amount
21 40–54 Primary Tip Income Amount
21 66–80 Primary Medicare and Tip Income
22 12–26 Secondary Social Security Medicare Income Amount
22 40–54 Secondary Tip Income Amount
22 66–80 Secondary Medicare and Tip Income
23 12-26 Secondary Total Wages Amount
23 40-54 Secondary Social Security Form 8919 Amount per Computer
23 66-80 Total Recapture FTHB Amount
24 05–64 Posted Return Message:
NO RETURN INFORMATION IS AVAILABLE FOR THIS MODULE
or blank

Exhibit 2.3.51-15 
Command Code IMFOL Output Display — Return Schedule H

Return Schedule H
This image is too large to be displayed in the current screen. Please click the link to view the image.
LINE POSITION DESCRIPTION AND VALIDITY
    HEADER LINES
1 01–05 Command Code: IMFOL
1 06 Command Definer Code: R
1 07–17 SSN
1 18 Display File Source Code
1 19–20 MFT
1 21–26 Tax Period
1 27 blank
1 28–31 Year Removed (IMFOR only)
1 64–67 Name Control
1 69–74 CADE Indicator
blank = account is on IMF
CADE = account is on CADE
CADE:R = account is being restored from CADE to IMF.
1 76–80 PDT/Caution Indicator
*PDT*=Potentially Dangerous Taxpayer
*CAU* = Use Caution with Taxpayer
2 01–17 DLN
2 19–50 *RETENTION REGISTER*
RRR RE-ESTABLISHMENT PENDING
UNRECOVERABLE RETENTION REGISTER
RRR 370-UPCnnn/n 013-UPCnnn/n
REFUND CHECK NUM:nnnn-nnnnnnnn - (Definer C only).
or blank
2 70–80 IMFOL Update Cycle
UP-CYC:ccdd
or
CADE Update Date
UP:mmddyyyy
3 01–16 IRS Employee Literal
*IRS EMPLOYEE:P*=Primary taxpayer is IRS Employee
*IRS EMPLOYEE:S*=Secondary taxpayer is IRS Employee
*IRS EMPLOYEE:B*=Both are IRS Employees
blank=not an IRS Employee
5 38–47 Schedule H Primary EIN
5 63–72 Schedule H Secondary EIN
6 38–39 Schedule H Primary FUTA Indicator
6 63–64 Schedule H Secondary FUTA Indicator
7 38–54 Schedule H Primary SSA Wage Amount
7 63–79 Schedule H Secondary SSA Wage Amount
8 38–54 Schedule H Primary Medicare Wage Amount
8 63–79 Schedule H Secondary Medicare Wage Amount
9 38–54 Schedule H Primary Total SSA Medicare Tax Amount
9 63–79 Schedule H Secondary Total SSA Medicare Tax Amount
10 38–54 Schedule H Primary Medicare Tax Computer Amount
10 63–79 Schedule H Secondary Medicare Tax Computer Amount
11 38–54 Schedule H Primary Federal Income Tax Withheld Amount
11 63–79 Schedule H Secondary Federal Income Tax Withheld Amount
12 38–54 Schedule H Primary Total SSA Medicare Tax Computer Amount
12 63–79 Schedule H Secondary Total SSA Medicare Tax Computer Amount
13 38–54 Schedule H Primary FUTA Wage Amount
13 63–79 Schedule H Secondary FUTA Wage Amount
14 38–54 Schedule H Primary FUTA Tentative Credit Amount
14 63–79 Schedule H Secondary FUTA Tentative Credit Amount
15 38–54 Schedule H Primary FUTA Tax Computer Amount
15 63–79 Schedule H Secondary FUTA Tax Computer Amount
16 38–54 Schedule H Primary Base Amount Computer
16 63–79 Schedule H Secondary Base Amount Computer
17 35–36 Schedule H Primary State Code
17 38–54 Schedule H Primary Credit Reduction Amount
17 60–61 Schedule H Secondary State Code
17 63–79 Schedule H Secondary Credit Reduction Amount
18 35–36 Schedule H Primary State Code
18 38–54 Schedule H Primary Credit Reduction Amount
18 60–61 Schedule H Secondary State Code
18 63–79 Schedule H Secondary Credit Reduction Amount
19 35–36 Schedule H Primary State Code
19 38–54 Schedule H Primary Credit Reduction Amount
19 60–61 Schedule H Secondary State Code
19 63–79 Schedule H Secondary Credit Reduction Amount
20 35–36 Schedule H Primary State Code
20 38–54 Schedule H Primary Credit Reduction Amount
20 60–61 Schedule H Secondary State Code
20 63–79 Schedule H Secondary Credit Reduction Amount
21 35–36 Schedule H Primary State Code
21 38–54 Schedule H Primary Credit Reduction Amount
21 60–61 Schedule H Secondary State Code
21 63–79 Schedule H Secondary Credit Reduction Amount

Exhibit 2.3.51-16 
Command Code IMFOL Output Display — Return IRA MFT 29

Return IRA MFT 29
This image is too large to be displayed in the current screen. Please click the link to view the image.
LINE POSITION DESCRIPTION AND VALIDITY
    HEADER LINES
1 01–05 Command Code: IMFOL
1 06 Command Definer Code: R
1 07–17 SSN
1 18 Display File Source Code
blank = valid
* = invalid
1 19–20 MFT
29 = IRAF
1 21–26 Tax Period
1 27 blank
1 64–67 Name Control
1 76–80 PDT/Caution Indicator
*PDT*=Potentially Dangerous Taxpayer
*CAU* = Use Caution with Taxpayer
2 01–17 DLN
2 33–50
IRAF 370-UPC nnn/n
IRAF ARCHIVE MODULE
or blank
2 79–80 IMFOL Update Cycle
UP-CYC:ccdd
3 65–80 IRS Employee Literal
*IRS EMPLOYEE:P* =Primary taxpayer is IRS Employee
*IRS EMPLOYEE:S* =Secondary taxpayer is IRS Employee
*IRS EMPLOYEE:B*=Both are IRS Employees
blank=not an IRS Employee
5 16–23 Cycle Posted
5 55–73 Computer Condition Codes
6 16–25 Date Posted
6 55–73 Math Error Indicators
7 16–25 CSED Date
7 55–55 Number of Months Delinquent
8 16–25 Failure to Pay Start Date
8 55–55 Spouse Indicator
1 = Primary
2 = Secondary
9 55 Form 5329 Type Indicator
0 = 5329 attached to normal 1040
1 = 5329 attached to dummy 1040
2 = determined by adjustments
3 = determined by adjustments
11 35-49 Excess IRA Contribution Tax
12 35-49 Insufficient Distribution Tax
13 35-49 Excess Regular Distribution Tax
14 35-49 Excess Lump Sum Distribution Tax
15 35-49 Excess MSA Contributions Tax
16 35-49 Excess Roth Contributions Tax
17 35-49 Excess ESA Contributions Tax
18 35-49 Excess HSA contributions Tax
19 35-49 IRA Tax Computer
23 05–64 Posted Return Message:
NO RETURN INFORMATION IS AVAILABLE FOR THIS MODULE
or blank

Exhibit 2.3.51-17 
Command Code IMFOL Output Display — Adjustment

Adjustment
This image is too large to be displayed in the current screen. Please click the link to view the image.
LINE POSITION DESCRIPTION AND VALIDITY
    HEADER LINES
1 01–05 Command Code: IMFOL
1 06 Command Definer Code: A
1 07–17 SSN
1 18 Display File Source Code
1 19–20 MFT
1 21–26 Tax Period
1 27 blank
1 28–31 Year Removed (IMFOR only)
1 60–63 Name Control
1 69–74 CADE Indicator
blank = account is on IMF
CADE = account is on CADE
CADE:R = account is being restored from CADE to IMF.
1 76–80 PDT/Caution Indicator
*PDT*=Potentially Dangerous Taxpayer
*CAU* = Use Caution with Taxpayer
2 01–14 IRS Employee Literal
*IRS EMPLOYEE:P* =Primary taxpayer is IRS Employee
*IRS EMPLOYEE:S* =Secondary taxpayer is IRS Employee
*IRS EMPLOYEE:B*=Both are IRS Employees
blank=not an IRS Employee
2 19–50 *RETENTION REGISTER*
RRR RE-ESTABLISHMENT PENDING
UNRECOVERABLE RETENTION REGISTER
RRR 370-UPCnnn/n 013-UPCnnn/n
REFUND CHECK NUM:nnnn-nnnnnnnn - (Definer C only).
IRAF ARCHIVE MODULE
IRAF 370-UPC nnn/n
or blank
2 70–80 IMFOL Update Cycle
UP-CYC:ccdd
or
CADE Update Date
UP:mmddyyyy
    FORMAT ONE
3 71–80 Interest Computation Date
4 01–03 Transaction Code: 29X
4 05–12 Transaction Date
4 14–28 Transaction Amount
4 30–34 Transaction Cycle
4 35–37 Cycle Posted Day Of Week
01 = Monday (CADE)
02 = Tuesday (CADE)
03 = Wednesday (CADE)
04 = Thursday (CADE)
05 = Friday (CADE)
06 = Saturday (CADE)
07 = Sunday (CADE)
08/blank = IMF
4 39–55 Transaction DLN
4 71–80 Credit Interest Date
5 08–22 Adjustment Reason Codes
5 32 Priority Code
5 38–39 Source Code
5 46–55 CSED Date
5 71–80 Correction Received Date
6 05 Correspondence Imaging System Indicator
6 16 Hold Code
6 26–35 Refund Statute Control Date
6 46–55 Amended Claims Received Date
6 71–80 Employee Number
7–10 13–15 Adjustment Reference Code
7–10 23–37 Adjustment Reference Amount
7–10 47–49 Adjustment Reference Code
7–10 58–72 Adjustment Reference Amount
    FORMAT TWO
12 71–80 Interest Computation Date
13 01–03 Transaction Code: 30X
13 05–12 Transaction Date
13 14–28 Transaction Amount
13 30–35 Transaction Cycle
13 36–37 Cycle Posted Day Of Week
01 = Monday (CADE)
02 = Tuesday (CADE)
03 = Wednesday (CADE)
04 = Thursday (CADE)
05 = Friday (CADE)
06 = Saturday (CADE)
07 = Sunday (CADE)
08/blank = IMF
13 39–55 Transaction DLN
13 71–80 870 Waiver Date
14 11–13 Appellate Code
14 27–36 Refund Statute Control Date
14 45–54 CSED Date
14 71–80 Assessment Statute Expiration Date
15 12-14 Penalty Reason Code
15 24 Priority Code
15 34 Hold Code
15 42-43 Disposal Code
15 55 Technique Code (TC30x)
0 = Undefined
1 = Office Interview Held
2 = Correspondence Examination
3 = Undefined
6 = No Show/No Response
7 = Undeliverable Mail
8 = Undefined
9 = Undefined
15 71–80 Claim Rejection Date
16 12-14 FTHB Reason-1
16 27-29 FTHB Reason-2
16 42-44 FTHB Reason-3
17–20 13-15 Adustment Reference Code
17–20 23–36 Adjustment Reference Amount
17–20 47-49 Adjustment Reference Code
17–20 58–71 Adjustment Reference Amount
23 03-42 Adjustment Message:
NO ADJUSTMENT TRANS CODES IN THIS MODULE
or blank
NOTE:Each adjustment will be shown in posting sequence. The line number is for illustrative purposes only.

Exhibit 2.3.51-18 
Command Code IMFOL Output Display — Status History

Status History
This image is too large to be displayed in the current screen. Please click the link to view the image.
LINE POSITION DESCRIPTION AND VALIDITY
    HEADER LINES
1 01–05 Command Code: IMFOL
1 06 Command Definer Code: S
1 07–17 SSN
1 18 Display File Source Code
1 19–20 MFT
1 21–26 Tax Period
1 27 blank
1 28–31 Year Removed (IMFOR only)
1 60–63 Name Control
1 69–74 CADE Indicator
blank = account is on IMF
CADE = account is on CADE
CADE:R = account is being restored from CADE to IMF.
1 76–80 PDT/Caution Indicator
*PDT*=Potentially Dangerous Taxpayer
*CAU* = Use Caution with Taxpayer
2 01–16 IRS Employee Literal
*IRS EMPLOYEE:P*=Primary taxpayer is IRS Employee
*IRS EMPLOYEE:S*=Secondary taxpayer is IRS Employee
*IRS EMPLOYEE:B*=Both are IRS Employees
blank=not an IRS Employee
2 19–50 *RETENTION REGISTER*
RRR RE-ESTABLISHMENT PENDING
UNRECOVERABLE RETENTION REGISTER
RRR 370-UPCnnn/n 013-UPCnnn/n
REFUND CHECK NUM:nnnn-nnnnnnnn - (Definer C only).
IRAF ARCHIVE MODULE
IRAF 370-UPC nnn/n
or blank
2 70–80 IMFOL Update Cycle
UP-CYC:ccdd
or
CADE Update Date
UP:mmddyyyy
    FORMAT ONE
5 02–03 Status Code
04=Extension of time for filing granted
5 06–15 Status Date
5 17–22 Status Cycle
5 23–24 Status Cycle Day Of Week
01 = Monday (CADE)
02 = Tuesday (CADE)
03 = Wednesday (CADE)
04 = Thursday (CADE)
05 = Friday (CADE)
06 = Saturday (CADE)
07 = Sunday (CADE)
08/blank = IMF
5 40–41 Area Office Code
AO is inflated to include BOD Code designation.
Inflated AO values:
11–17 = W&I AO 1–7
21–36 = SB/SE AO 1–16
40–49 = TE/GE AO 0–19
50 = LMSB
5 67–77 Extension Date
    FORMAT TWO
5 02–03 Status Code
02=Return not posted; letter of inquiry mailed
03=IDRS is delinquency status
5 06–15 Status Date
5 17–22 Status Cycle
5 23–24 Status Cycle Day Of Week
01 = Monday (CADE)
02 = Tuesday (CADE)
03 = Wednesday (CADE)
04 = Thursday (CADE)
05 = Friday (CADE)
06 = Saturday (CADE)
07 = Sunday (CADE)
08/blank = IMF
5 28 COPYS Formula Copy
5 30–32 COPYS Form Score
5 36–37 Filing Location Code
5 40–41 Area Office Code
AO is inflated to include BOD Code designation.
Inflated AO values:
11–17 = W&I AO 1–7
21–36 = SB/SE AO 1–16
40–49 = TE/GE AO 0–19
50 = LMSB
5 44–45 Status Indicator
5 78–79 Selection Code
    FORMAT THREE
5 02–03 Status Code
06=Delinquent return not filed
5 06–15 Status Date
5 17–22 Status Cycle
5 23–24 Status Cycle Day Of Week
01 = Monday (CADE)
02 = Tuesday (CADE)
03 = Wednesday (CADE)
04 = Thursday (CADE)
05 = Friday (CADE)
06 = Saturday (CADE)
07 = Sunday (CADE)
08/blank = IMF
5 36–37 Filing Location Code
5 40–41 Area Office Code
AO is inflated to include BOD Code designation.
Inflated AO values:
11–17 = W&I AO 1–7
21–36 = SB/SE AO 1–16
40–49 = TE/GE AO 0–19
50 = LMSB
5 44–45 Status Indicator
    FORMAT FOUR
5 02–03 Status Code
10 = Return filed or assessed—no tax liability or even balance on filing
12= Return filed or assessed—overpaid or subsequently collected
19 = Return filed and assessed balance due date is less than RDD as extended
20 = Return filed and assessed; first notice issued
21= Return filed and assessed; or duplicate freeze and TC 606 criteria are met
22 = Return filed and assessed; TDA issued—ACS
23 = Return filed and assessed—module below TDS deferral level
24 = Return filed and assessed; TDA issued, RWMS
26 = Return filed and assessed; paper TDA issued
29 = Account transferred out
54 = IDRS second notice
56 = lDRS third notice
58 = IDRS fourth notice
60 = Installment
5 06–15 Status Date
5 17–22 Status Cycle
5 23–24 Status Cycle Day Of Week
01 = Monday (CADE)
02 = Tuesday (CADE)
03 = Wednesday (CADE)
04 = Thursday (CADE)
05 = Friday (CADE)
06 = Saturday (CADE)
07 = Sunday (CADE)
08/blank = IMF
5 40–41 Area Office Code
AO is inflated to include BOD Code designation.
Inflated AO values:
11–17 = W&I AO 1–7
21–36 = SB/SE AO 1–16
40–49 = TE/GE AO 0–19
50 = LMSB
5 47–66 Status Amount
23 04–41 Status History Message:
NO STATUS CODES PRESENT IN THIS MODULE
or blank
NOTE:Each status will be shown in posted sequence. The line number is for illustrative purposes only.

Exhibit 2.3.51-19 
Command Code IMFOL Output Display —Vestigial

Vestigial Section
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LINE POSITION DESCRIPTION AND VALIDITY
1 01–05 Command Code: IMFOL
1 06 Command Definer Code: V
1 07–17 SSN
1 18 Display File Source Code
1 20–21 Page Number
1 63–66 Name Control
1 69–74 CADE Indicator
blank = account is on IMF
CADE = account is on CADE
CADE:R = account is being restored from CADE to IMF.
1 76–80 PDT/Caution Indicator
*PDT*=Potentially Dangerous Taxpayer
*CAU* = Use Caution with Taxpayer
2 01–16 IRS Employee Literal
*IRS EMPLOYEE:P*=Primary taxpayer is IRS Employee
*IRS EMPLOYEE:S*=Secondary taxpayer is IRS Employee
*IRS EMPLOYEE:B*=Both are IRS Employees
blank=not an IRS Employee
2 70–80 IMFOL Update Cycle
UP-CYC:ccdd
or
CADE Update Date
UP:mmddyyyy
4 02–07 Tax Period
4 10–11 MFT
4 16–17 Controlling Universal Location Code (ULC)
4 23–28 Year Module Was Removed
4 43–48 Tax Period
4 51–52 MFT
4 57–58 Controlling Universal Location Code (ULC)
4 64–69 Year Module Was Removed
23 02–55 Vestigial Screen Message:
NO VESTIGIAL INFORMATION IS AVAILABLE FOR THIS ACCOUNT
or blank

Exhibit 2.3.51-20 
Command Code IMFOL Output Display — Audit History

Audit History Section
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LINE POSITION DESCRIPTION AND VALIDITY
    HEADER LINES
1 01–05 Command Code: IMFOL
1 06 Command Definer Code: Z
1 07–17 SSN
1 18 Display File Source Code
1 20–21 Page Number
1 63–66 Name Control
1 69–74 CADE Indicator
blank = account is on IMF
CADE = account is on CADE
CADE:R = account is being restored from CADE to IMF.
1 76–80 PDT/Caution Indicator
*PDT*=Potentially Dangerous Taxpayer
*CAU* = Use Caution with Taxpayer
2 01–16 IRS Employee Literal
*IRS EMPLOYEE:P*=Primary taxpayer is IRS Employee
*IRS EMPLOYEE:S*=Secondary taxpayer is IRS Employee
*IRS EMPLOYEE:B*=Both are IRS Employees
blank=not an IRS Employee
2 70–80 IMFOL Update Cycle
UP-CYC:ccdd
or
CADE Update Date
UP:mmddyyyy
   
AUDIT HISTORIES up to five (5) are posted.
7–15 01–02 MFT
7–15 03–08 Audit History Tax Period
7–15 10–11 Disposal Code
7–15 13–30 Audit Results Amount
7–15 32–33 Net Operating Loss (NOL) Indicator
7–15 37–80 No Change Issue Codes (up to 5)
23 03–60 Audit History Screen Message:
NO AUDIT HISTORY INFORMATION IS AVAILABLE FOR THIS ACCOUNT
or blank

Exhibit 2.3.51-21 
Command Code IMFOL Output Display — Payment Summary

Payment Summary
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LINE POSITION DESCRIPTION AND VALIDITY
    HEADER LINES
1 01–05 Command Code: IMFOL
1 06 Command Definer Code: P
1 07–17 SSN
1 18 Display File Source Code
1 19–24 From Date
1 26–31 To Date
1 63–66 Name Control
1 69–74 CADE Indicator
blank = account is on IMF
CADE = account is on CADE
CADE:R = account is being restored from CADE to IMF.
1 76-80 PDT/Caution Indicator
*PDT*=Potentially Dangerous Taxpayer
*CAU* = Use Caution with Taxpayer
2 01–35 First Taxpayer Name line
2 46–80 Secondary Taxpayer Name line
3 53–68 IRS Employee Literal
*IRS EMPLOYEE:P*=Primary taxpayer is IRS Employee
*IRS EMPLOYEE:S*=Secondary taxpayer is IRS Employee
*IRS EMPLOYEE:B*=Both are IRS Employees
blank=not an IRS Employee
3 70–80 IMFOL Update Cycle
UP-CYC:ccdd
or
CADE Update Date
UP:mmddyyyy
05–22 01–06 Tax Period
05–22 08–09 MFT
05–22 11–13 Transaction Code
05–22 15–22 Transaction Date
05–22 24–38 Transaction Amount
05–22 40–45 Transaction Cycle
05–22 46–47 Transaction Cycle Day Of Week
01 = Monday (CADE)
02 = Tuesday (CADE)
03 = Wednesday (CADE)
04 = Thursday (CADE)
05 = Friday (CADE)
06 = Saturday (CADE)
07 = Sunday (CADE)
08/blank = IMF
05–22 49–65 Transaction DLN
05–22 67–80 Primary Variable Data — see Tax Module Screen for details
05–22 08–47 Tertiary Variable Data
05–22 49–80 Secondary Variable Data
05–22 08–47 Quintenary Variable Data
05–22 49–80 Quaternary Variable Data
23 03–60 Payment Screen Message
NO PAYMENT TRANSACTIONS FOUND FOR THE REQUESTED DATE RANGE
or blank

Exhibit 2.3.51-22 
Command Code IMFOL Output Display — Resequenced Transactions

Resequenced Transactions
This image is too large to be displayed in the current screen. Please click the link to view the image.
LINE POSITION DESCRIPTION AND VALIDITY
01 01–05 Command Code: IMFOL
01 06 Command Definer Code: Q
01 07–17 SSN
01 18 Display File Source Code
01 07–17 Dollar Amount
(If dollar amount input, it must contain decimal point)
01 70–71 Update Cycle of files
01 79–80 Page Number
03–23 01–12 SSN
03–23 14–15 MFT
03–23 16–21 Tax Period
03–23 23–25 Transaction Code
03–23 27–32 Transaction Date
03–23 34–50 DLN
03–23 52–55 Name Control
03–23 57–62 Resequence Cycle
03–23 64–65 Resequence Code
03–23 67–80 Transaction Amount
24 01–36 Message:
" No Transactions Match Input Criteria"
or blank

Exhibit 2.3.51-23 
Command Code IMFOL Output Display — Refund Research

Refund Research Database
This image is too large to be displayed in the current screen. Please click the link to view the image.
LINE POSITION DESCRIPTION AND VALIDITY
01 01–05 Command Code: IMFOL
01 06 Command Definer Code:
C=Check Number
#=TIN, MFT, Tax Period
01 07–19 Check Number
01 07–17 TIN
01 18 Display File Source Code
01 19–20 MFT
05 12–20 TIN
06 12–13 MFT
07 19–24 Tax Period
11–14 07–19 FMS Refund Check Number
11–14 24–33 Refund Payment Issue Date
19–21 07–24 Message is displayed when over 5 matching refunds were found for the tax module.
The User should contact their local IDRS User Support when they receive this message. National Office IMFOL can retrieve all refunds for the User.
This is a new database and at this time the maximum number of refunds that will be listed is 5. The maximum number can be increased if it is determined that it is needed.

Exhibit 2.3.51-24 
Command Code IMFOL Output Display — RRR Request Confirmation

RRR Request Confirmation
This image is too large to be displayed in the current screen. Please click the link to view the image.
LINE POSITION DESCRIPTION AND VALIDITY
1 01–05 Command Code: IMFOL
1 06 Command Definer Code: T, R, S, A
1 07–17 SSN
1 18 Display File Source Code
1 19–20 MFT
1 21–26 Tax Period
1 28–31 Year Removed (IMFOR only)
09 30–39 SSN
09 40 Display File Source Code
09 43–44 MFT
09 45–50 Tax Period

Exhibit 2.3.51-25 
Command Code IMFOL Output Display - FTHB

This image is too large to be displayed in the current screen. Please click the link to view the image.
LINE POSITION DESCRIPTION AND VALIDITY
    HEADER LINES
1 01–05 Command Code: IMFOL
1 06 Command Definer Code: F
1 07–17 SSN
1 18 Display File Source Code
1 55-62 NAME CONTROL
1 69-74 CADE Indicator
blank = Account is on IMF
CADE = Account is on CADE
CADE:R = Account is being restored from CADE to IMF
1 76-80 PDT/CAUTION Indicator
*PDT* = Potentially Dangerous Taxpayer
*CAU* = Use Caution with Taxpayer
2 01-16 *IRS EMPLOYEE:
P* = Primary taxpayer is IRS Employee
B* = Both Taxpayers are IRS Employees
S* = Secondary Taxpayer is IRS Employee
BLANK = not an IRS Employee
2 70-78 IMFOL Update Cycle
UP-CYC:ccdd
or
CADE Update Cycle
UP:mmddyyyy
4 1-25 PRIMARY FILING SEASON CODE
5 1-15 PRIMARY YEAR
6 1-23 PRIMARY DECEASED INDICATOR
7   PRIMARY CREDIT AMOUNT
8   PRIMARY TOTAL RECAPTURE AMOUNT
10   SECONDARY FILING SEASON CODE
11   SECONDARY YEAR
12   SECONDARY DECEASED INDICATOR
13   SECONDARY CREDIT AMOUNT
14   SECONDARY TOTAL RECAPTURE AMOUNT
15   SECONDARY SSN

Exhibit 2.3.51-26 
Command Code IMFOL Output Display — Error

Error
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LINE POSITION DESCRIPTION AND VALIDITY
05 08–09 Message Number
05 13–65 Message
10–18 01–80 Explanation

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