2.4.20  Command Codes RFUND and REFAP

Manual Transmittal

December 03, 2014

Purpose

(1) This transmits revised IRM 2.4.20, IDRS Terminal Input, Command Codes RFUND and REFAP.

Material Changes

(1) Per Work Request 90299:

  1. Update Exhibit 2.4.20.3 (2) from: "CC RFUNDR can no longer be executed directly. Users can only execute it via the IAT Refund Suite. If a user attempts to execute CC RFUNDR directly, they will get error message "CANNOT PROCESS RFUND. MUST USE IAT TOOL" and their transaction will not be allowed to complete." ; To: "Users must only execute CC RFUNDR via the IAT Refund Suite. If a user executes CC RFUNDR independently of the IAT tool, upon attempting to transmit their changes, they will get error message "CANNOT PROCESS RFUND. MUST USE IAT TOOL" and their transaction will not be allowed to complete. Likewise, should a user attempt to execute CC RFUND directly, without the prerequisite CC RFUNDR, they will also get error message "CANNOT PROCESS RFUND. MUST USE IAT TOOL" and processing will terminate."

  2. Update Exhibit 2.4.20.3 (6) from: "User attempted to execute CC RFUNDR directly. The IAT Refund Suite must be used to execute CC RFUNDR." ; To: "User attempted to execute CC RFUNDR directly. The IAT Refund Suite must be used to execute CC RFUNDR. Or, user attempted to execute CC RFUND directly without the prerequisite CC RFUNDR."

  3. Update Exhibit 2.4.20.4 (2) Valid Input of Bypass Indicators: Under heading "Type of Acct" where it says "BMF without MFT's of: 2, 7, 10, 13, 34, 44, 52, 60, 63, 64, 77 or 78" replace to say "BMF without MFT's of: 02, 03 with a Tax Period of YYYY08, 07, 10, 13, 34, 43, 44, 46 with a Doc Code of 88 and a Plan Num of 000, 46 with a Plan Num of 200-299 or 400-499 or 800-899, 52, 60, 63, 64, 77, 78 or 79" .

  4. Update Exhibit 2.4.20.4 (2) Valid Input of Bypass Indicators: Add a new row. Under heading "Type of Acct" add "BMF with MFT's of: 03 with a Tax Period of YYYY08, 43, 46 with a Doc Code of 88 and a Plan Num of 000, 46 with a Plan Num of 200-299 or 400-499 or 800-899, 79" . Under heading "Valid BPI Code" add the value of"0" . Under heading "Invalid BPI Codes" add the value of"> 0 and characters" .

(2) Per Work Request 78337:

  1. Update Exhibit 2.4.20-12, "Description of Line Item Numbers." Add the following information from the table below:

    Line Tax Class Major MFT's Type of Refund Description and Transaction Codes
    6 2 35 Individual Income — Other 5000A Penalty
    70 4 43 Excise Tax Penalty 4980H
  2. Update Exhibit 2.4.20-13, "Consistency Check Between MFTs and Line Numbers." Add the following information from the table below:

    ACCOUNT MFT LINE NUMBER(S)
    IMF 35 Add to 6
    BMF 43 Add to 70

(3) Per Work Request 105552, update Exhibit 2.4.20.3 CC RFUNDR, Item 6: Error Terminal Responses. Add one new error message:

  1. Error Message: "PLAN RPT NUM FOR BMF MFT 85-86 IS INVALID" ; Definition: "Plan report numbers for BMF MFT 85 AND 86 must be 000 or greater than 099 and less than 500."

Effect on Other Documents

IRM 2.4.20, dated June 12, 2014, is superseded.

Audience

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

Effective Date

(01-05-2015)

Terence V. Milholland
Chief Technology Officer

2.4.20.1  (01-01-2008)
General Information for IDRS Generated Refunds

  1. Command Code (CC) RFUND has been designed for service center employees to process certain requests for refunds previously handled as manual refunds. CC RFUND is valid for the IMF, BMF, NMF and IRAF accounts. IDRS Generated Refunds are limited to refunds from tax accounts and not from special accounting functions such as Excess Collections. For detailed refund transaction instructions, including a listing of refunds, which cannot be input to IDRS, refer to IRM 21.4.4, Manual Refunds.

  2. CC REFAP has been designed to approve IDRS Generated Refunds. Only designated service center employees are allowed to authorize a REFAP.

2.4.20.2  (01-01-2000)
System Overview of IDRS Generated Refunds

  1. The employee requesting the refund isn't always the person inputting the refund. Some areas have clerks input the refund and some field offices will send their manual refunds to service center employees to input. A control base will be established to the operator in:

    • open, background or closed status (as indicated by the input data) if no control base exists

    • if a control base is already established to the operator, it will be updated by CC RFUND input

    • if an open control base exists in a status other than " B" and an assignee number other than that of the terminal operator, an error message will result

  2. IDRS Generated Refunds are not subject to quality review procedures. Instead, each IDRS Generated Refund requires supervisory approval on the day of input through the use of CC REFAP (refund approval).

  3. As a part of the end-of-day processing, each RFUND and REFAP transaction is compared.

    • Matched RFUND and REFAP transactions will be processed.

    • Unmatched RFUND or REFAP transactions will be printed on a no match report, similar to the quality review reject. The pending transaction status will be changed to "DQ" .

  4. Command Code TERUP is valid for RFUND transactions but not for REFAP transactions.

  5. When a CC RFUND display is requested through CC RFUNDR, pending address changes or available posted name and address data is displayed.

  6. Pending address change for a Foreign address displays only the POSTED-NAME-LINE1 information and the message 'PENDING FOREIGN ADDR' will be displayed. To change address data, use CC ENMOD to research the pending address change data, and input the correct address data. This data can be overlaid with:

    • correct information

    • third party mailing information

    • taxpayer request for refund to be mailed to different address. This name and address information is strictly for the refund and does not affect the posting of the Transaction 840 and 770.

  7. As part of the approval process the supervisor/personnel designated to approve IDRS refunds, must input certain information from the source document. The source document must reflect the precise information input through CC RFUND, otherwise, a mismatch will occur and the refund will not be issued.

  8. All valid refund requests input will be included on a refund transaction tape the following day. All source documents for IDRS Generated Refunds must be in the Accounting Branch by the start of business on the workday following the day of input. After certification by the authorized Certifying Officer, the tape will be mailed to the disbursing office for issuance of a refund check.

  9. In addition to the refund tape, CC RFUND input results in the generation of Transaction 840 and 770 for posting to the appropriate master file.

2.4.20.3  (01-05-2015)
CC RFUNDR

  1. This command code is to request the screen format for command code RFUND.

  2. Users must only execute CC RFUNDR via the IAT Refund Suite. If a user executes CC RFUNDR independently of the IAT tool, upon attempting to transmit their changes, they will get error message "CANNOT PROCESS RFUND. MUST USE IAT TOOL" and their transaction will not be allowed to complete. Likewise, should a user attempt to execute CC RFUND directly, without the prerequisite CC RFUNDR, they will also get error message "CANNOT PROCESS RFUND. MUST USE IAT TOOL" and processing will terminate.

  3. RFUNDR must be preceded by CC TXMOD, for which data was available.

  4. Special Instructions — no account data found via CC TXMOD at local service center:

    1. Use Command Code MFREQ to download account data from the CFOL file to the IDRS database, or

    2. Create a dummy module using Command Code ACTON

  5. Valid Terminal Responses: The screen format for CC RFUND is returned. The TIN, MFT, Tax Period and Name Control will be displayed on the screen format. The screen format is the same for IMF, BMF, NMF and IRAF.

  6. Error Terminal Responses (on line 24 in inverse video).

    ERROR MESSAGE DEFINITION
    CANNOT PROCESS RFUND. MUST USE IAT TOOL User attempted to execute CC RFUNDR directly. The IAT Refund Suite must be used to execute CC RFUNDR. Or, user attempted to execute CC RFUND directly without the prerequisite CC RFUNDR.
    COMMAND CODE DEFINER INVALID Command code definer is not "R" (located in sixth position of the command code).
    EMP. NO. INVALID-CASE CONTROLLED The tax module being addressed contains a control base in status "S" , " A" or "M" for an employee other than the terminal operator.
    REQUEST DENIED/IMPROPER INITIALIZATION CC RFUNDR was not preceded by a CC TXMOD, for which a tax module was found and displayed.
    REQUEST DENIED MEMO ACCT./MOD PRESENT The tax module being addressed is a memo module and input is prohibited. CC ACTON can be used to establish a dummy module and remove the memo data.
    MFT INVALID FOR RFUND MFT 59 or 76 invalid for CC RFUND.
    TAX PERIOD INVALID FOR RFUND Input has been attempted for an MFT 01 with tax period 000000
    Tax periods 200001 through 200006 used with a non-NMF account
    Tax periods greater than 199011 with MFT "15" .
    FILE SOURCE INVALID FOR RFUND Input has been attempted for an EPMF (EIN with File Source "P" ) tax module. CC RFUND cannot be input to EPMF.
    INVALID SERVICE CENTER EMPLOYEE NUMBER An input has been attempted by an employee who is not a service center employee or who is not an employee of the service center where the CC RFUNDR input has been made.
    TAX PRD MUST BE 197912 OR LATER W/MFT 06 The tax period must be "197912" or later with an MFT of "06 " .
    PLAN RPT NUM FOR BMF MFT 85-86 IS INVALID Plan report numbers for BMF MFT 85 and 86 must be 000 or greater than 099 and less than 500.

2.4.20.4  (01-05-2015)
CC RFUND

  1. This command code is used to cause the issuance of an immediate IDRS Generated Refund to the taxpayer. Refund data is produced by IDRS the day of CC RFUND input and sent to the Regional Disbursing Center the next day. Also, a TC 840 and TC 770 will be generated to the Master File and a control base will be either established or updated.

    • CC TXMOD and RFUNDR are prerequisites for CC RFUND.

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • An end-of-day batch run will generate a possible duplicate refund report. Designated personnel are to review the report to determine the cause of the duplication.

    • A bypass indicator will be generated or input, which will be used by Financial Management Service (FMS) to determine if an IDRS Generated Refund should be offset.

  2. Valid Input of Bypass Indicators:

    Type Of Acct Filing Status Injured Spouse Claim C Freeze Valid BPI Code BPI Code Gen by CC RFUND Invalid BPI Codes
    IMF Single     0, 3, 7   1, 2, 4, 5, 6 or > 7 and characters
    IMF with MFT 55       0, 3, 7 Zero (0) only 1, 2, 4, 5, 6 or > 7 and characters
    IMF with MFT 55     X 4   0, 1, 2, 3, 5, 6 or > 6 and characters
    IMF Married     0, 3, 7, 8, 9   1, 2, 4, 5, 6 or > 9 and characters
    IMF Married X   1, 2, 3, 5, 6, 8, 9   0, 4, 7 or > 9 and characters
    IMF Married X X 3, 5, 6, 8, 9   1, 2, 4, or 9 and characters
    IMF Married   X 4 X 1, 2, 3, 5, 6 or > 6, and characters
    BMF without MFT's of: 02, 03 with a Tax Period of YYYY08, 07, 10, 13, 34, 43, 44, 46 with a Doc Code of 88 and a Plan Num of 000, 46 with a Plan Num of 200-299 or 400-499 or 800-899, 52, 60, 63, 64, 77, 78 or 79       3 X 1, 2, 4, 5, 6 or > 6 and characters
    BMF with MFT's of: 02, 07, 10, 13, 34, 44, 52, 60, 63, 64, 77 or 78       0, 3, 7, 8, or 9   1, 2, 4, 5, 6 or > 9 and characters
    BMF with MFT's of: 03 with a Tax Period of YYYY08, 43, 46 with a Doc Code of 88 and a Plan Num of 000, 46 with a Plan Num of 200-299 or 400-499 or 800-899, 79       0   > 0 and characters
    IRAF       3 X 0, 1, 2, 4, 5, 6 or > 6 and characters
    NMF       3 X 0, 1, 2, 4, 5, 6 or > 6 and characters
  3. Valid Terminal Responses

    VALID RESPONSE DEFINITION
    REQUEST COMPLETED Displayed on line 24.
    UNABLE TO CREATE/UPDATE CONTROL BASE An error was encountered while trying to create a control history record for the account. The quality review transaction record and the pending transaction records were created.
    WARNING: POSSIBLE DUPLICATE FOUND ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    POSSIBLE DUPLICATE RFUND, ENTER Y OR N TO CONTINUE Displayed on line 16. Reply to query is required, indicating whether to process or cancel the RFUND transaction. Enter a ‘Y’ or ‘N’, to either process or cancel the possible duplicate transaction. The ‘Y’ response will cause the transaction to pend and be listed on an end-of-day report as a possible duplicate.
    POSSIBLE DUPLICATE RFUND/REQUEST COMPLTD Refund transaction is pend to TIF and flagged as a possible duplicate refund.
    REQUEST CANCELED Possible duplicate refund transaction canceled, transaction is not pend to TIF.
    BYPASS INDICATOR ZERO GENERATED BY CC RFUND CC RFUND generates a value of zero for the bypass indicator. Other values entered will be overlaid with the zero.
    BYPASS INDICATOR 3 GENERATED BY CC RFUND CC RFUND generates a value of three for the bypass indicator. Other values entered will be overlaid with the three.
    BYPASS INDICATOR 4 GENERATED BY CC RFUND CC RFUND generates a value of four for the bypass indicator. Other values entered will be overlaid with the four.
  4. Error Responses (displayed on line 24 in inverse video)

    ERROR MESSAGE DEFINITION
    UNABLE TO PEND TRANSACTION Addition of the "AP" would cause the Taxpayer Information File (TIF) record to exceed the maximum size. The TIF has not been updated. Try again on Monday.
    DATA IN NON-INPUT FIELD-PLEASE CORRECT Data has been entered in field not requiring input.
    ID INFO CHANGED-RESTART-TIN, MFT Tax Period or Name Control on RFUND entry does not match that of the preceding TXMOD, begin again with TXMOD.
    PLEASE CORRECT INVALID DATA ON SCREEN Input data has not passed validity checks. See IRM 2.4.20.4(5) for invalid data descriptions.
    REMARKS FIELD IS INVALID OR INCOMPLETE Either of two error conditions:
    • a comma, ], = or < is present.
    Eliminate the illegal character(s) and re-enter, or
    • field contains less than three valid characters. Explain reason or source of refund issuance and re-enter.
    REQUEST DENIED/IMPROPER INITIALIZATION CC RFUND not preceded by CC RFUNDR, restart.
    ENTER Y OR N Displayed on line 15. Field contains a space or invalid character. Enter "Y" (yes) or "N" (no) to process or cancel the possible duplicate refund transaction.
    INVALID BYPASS INDICATOR, ENTER 0, 3, OR 7 The bypass indicator (BPI) field does not contain a 0,3 or 7. See IRM 2.4.20.4(2) for inputting valid BPI codes.
    -C FREEZE PRESENT, ENTER 3, 5, 6, 8 OR 9 FOR BPI The bypass indicator (BPI) field does not contain a 3,5,6,8 or 9. See IRM 2.4.20.4(2) for inputting valid BPI codes.
    INVALID BYPASS INDICATOR, ENTER 1, 2, 3, 5, 6, 8 OR 9 The bypass indicator (BPI) field does not contain a 1,2,3,5,6,8 or 9. See IRM 2.4.20.4(2) for inputting valid BPI codes.
    ULC NOT FOUND ON TIF ENTITY RECORD, PLEASE ENTER ULC (UC FIELD) ULC not found on the TIF entity.
    ULC INPUT WAS NOT A VALID ULC, PLEASE ENTER ULC (UC FIELD) ULC input was not a valid ULC.
    ULC INPUT IS NOT VALID FOR YOUR SERVICE CENTER. PLEASE ENTER ULC (UC FIELD) ULC input is not valid for your Service Center.
    INVALID BYPASS INDICATOR, ENTER 4 FOR BPI CODE The bypass indicator (BPI) field does not contain a four. See IRM 2.4.20.4(2) for inputting valid BPI codes.
  5. Invalid Data (indicated on screen displays as follows:)

    1. When individual data fields contain invalid entries, the format complete with all entries keyed in by the operator will be displayed. An asterisk (*) will be displayed following the invalid field or following the literal which identifies the invalid field.

    2. Where an inconsistency exists between two or more fields, each field is notated by an asterisk.

    3. To correct an invalid entry in fields containing asterisks, input the correct data as an overlay on the erroneous information and re-enter.

2.4.20.5  (01-01-2000)
CC REFAPR

  1. This command code is used to request the screen format for CC REFAP. It must be preceded by CC TXMOD for which a tax module was found and displayed.

  2. Terminal Response

    1. Valid Response.

    2. Command Code REFAP screen format. The TIN, MFT and Tax Period of the TXMOD will be displayed on the screen format.

  3. Error Response (on line 13 in inverse video):

    1. COMMAND CODE DEFINER INVALID— A command code definer other than "R" has been input.

    2. REQUEST DENIED/IMPROPER INITIALIZATION—CC REFAPR has not been preceded by a CC TXMOD display.

    3. INVALID SERVICE CENTER EMPLOYEE NUMBER—The employee entering the CC REFAP is not an employee of the service center where the input has been made.

2.4.20.6  (01-01-2000)
CC REFAP

  1. This command code is used to input supervisory approval of a CC RFUND input. To input CC REFAP:

    • CC REFAP must be preceded by CC TXMOD and CC REFAPR.

    • REFAP must be input on the same day as the RFUND entry, and the PRIOR-DAY-IND on the REFAP input screen must be set to "N"

    • If the PRIOR-DAY-IND on the REFAP input screen is set to "Y" , the REFAP may be entered on the day following the RFUND input as long as it is the same "processing" . Both the RFUND and REFAP must be on the same Gendata file

    • Ensure data entered in the REFAP input fields are correct

  2. During IDRS end-of-day processing, the REFAP input data will be matched with the RFUND input data.

    • Matched REFAP and RFUND data is forwarded for further processing to produce the TC 840, TC 770, refund data to the regional disbursing center, an IDRS transaction record and various accounting reports.

    • The data input with CC REFAP must match the RFUND input exactly. If a matching REFAP is not found for a RFUND, the RFUND record is not processed and is printed as a Quality Review Reject.

  3. Valid Terminal Response: REQUEST COMPLETED is displayed on line 24.

  4. Error Response (on line 13 in inverse video)

    ERROR MESSAGES DEFINITIONS
    OPERATOR/RFUND INITIATOR MATCH Same terminal operator cannot input both RFUND and REFAP.
    REQUEST DENIED/IMPROPER INITIALIZATION CC REFAP not preceded by CC REFAPR, restart.
    PLEASE CORRECT INVALID DATA ON SCREEN Input data has not passed validity checks. Specific items of data will be indicated as described in See IRM 2.4.20.6(5) below.
    DATA IN NON-INPUT FIELD-PLEASE CORRECT Data has been entered in other than those fields reserved for input data.
    ID INFO CHANGED-RESTART TIN, MFT or Tax Period on CC REFAP entry does not match that of the preceding CC TXMOD—begin again with CC TXMOD.
    INVALID SERVICE CENTER EMPLOYEE NUMBER The employee who input the CC REFAP is not an employee of the service center where the input has been made.
  5. Invalid Data - invalid data will be indicated on the screen displays as follows:

    1. When individual data fields contain invalid entries, the format, complete with all entries keyed in by the operator, will be displayed. An asterisk (*) will be displayed following the invalid field or following the literal which identifies the invalid field.

    2. To correct an invalid entry in fields containing asterisks, input the correct data as an overlay on the erroneous information and re-enter.

Exhibit 2.4.20-1 
Input Format, CC RFUNDR

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Record Element Description

ITEM LINE POSITION DESCRIPTION AND VALIDITY
1 1 1–5 Command Code RFUND
2 1 6 Command Code Definer: R

Exhibit 2.4.20-2 
Output Format, CC RFUND for an account for which name and address data is not available on the TIF

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Exhibit 2.4.20-3 
Output Format, CC RFUND for an account for which name and address data is available on the TIF

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Exhibit 2.4.20-4 
Input Format, CC RFUND

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Record Element Description

ITEM LINE POSITION DESCRIPTION & VALIDITY
1 1 1–5 Command Code: RFUND
2 1 7–18 TIN and File Source—generated from preceding CC TXMOD
3 1 20–21 MFT—generated from preceding CC TXMOD
4 1 23–28 Tax Period—generated from preceding CC TXMOD
5 1 30–33 Name Control—generated from preceding CC TXMOD
6 1 35–37 REPORT-PLAN-NUMBER—generated from preceding CC TXMOD
7 2 1–13 TC840 Amount: Total refunded amount is entered in this field. This field must be:
• greater than ".00"
• input as dollars and cents, beginning in position 1
• Valid characters are numerics, period (.) and comma(,)
• The amount in this field must be equal to the sum of the TC 770 amount field (line 3) and the Overpayment Amount field (line 4)
8 2 31–40 ACTIVITY-CD: Each Service Center has its own value for ACTIVITY-CD and these will vary from center to center.
• The respective Service Center bulletins and Regional Commissioner memorandums should be consulted in regards to explanations of their ACTIVITY-CD
If MFT is "15" , the TC 770 must be .00
9 3 1–13 TC 770 Amount: The amount of interest included in the refund must be entered here.
• Input as dollars and cents beginning in position 1
• An entry must be present of <>".00" or greater
• If MFF-CD is 15, amount must be .00
• Valid characters are numeric, period (.) and comma (,)
10 4 1–12 Overpayment Amount: The amount of refund, exclusive of interest, must be entered here.
• Input as dollars and cents beginning in position 1
• An entry of " .00" or greater must be present
11 4 14–15 LN — Line Number: The literal "LN" must be overlaid with one or two numerics of 1–6, 11–68, 71–75 or 77–86 (76 is invalid for IDRS) beginning in the first position; (for example: 14, 2N).
• If line numbers 71 through 79, TC 770 amount must be ".00"
• If line number 75, Block Series Indicator must be "4" or "6"
See Exhibit 2.4.20-12 for a description of the type of refund each line number represent. This element will be used in producing the Net Tax Refund Report. See Exhibit 2.4.20-13 for a list of the line numbers valid for each MFT
12 4 17 I—Interest Indicator: The literal must be overlaid with:
• "N" for normal interest,
• "R" for restricted interest or
• "0" (zero) for no interest
• If "0" , TC 770 amount must be <>".00 "
13 4 19-20 UC — Universal Location Code:
• the literal "UC" must be overlaid with a valid Universal Location Code
• the Universal Location code must be valid for the service center of input and will be derived from the taxpayer's address
• if out-of-service-center address, enter " dump" Universal Location code
14 4 22–24 SEQ — Case Sequence Number:
• the literal "SEQ" must be overlaid with numerics of 1–999 beginning in the first position (for example: 2EQ, 31Q, 401)
• each terminal will begin with "1 EQ" each day and number each case sequentially thereafter
• this case sequence number will also be recorded on the assembled source document(s) for each case file
• this number allows the service center return files function to associate the source documents with the matching IDRS generated transaction record
15 4 26 A — Control Base Status Indicator:
• if the literal "A" is left on the screen or overlaid with a "M" or "B" , the control base will be generated with the control base input on the screen.
• if the literal "A" is overlaid with a "C" or blanked out, the control base will be generated in "Closed" status.
16 4 28 B — Block Series Indicator: The literal "B" may be overlaid with "3 " , "4" , "5" , "6" or "9" .
• If "3" , the refund is to be issued as the result of a Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax. MFT must be "02" or "33" (BMF only) and the Line Number must be "61–66" .
• If "4" , refund is to be issued for Taxicab Gas Tax Credits resulting from Energy Legislation. MFT must be BMF "44" , Line Number must be " 75" , and Tax Period must be "197904" or later.
• If "6" refund is to be issued pending receipt of reclamation credit from Financial Management Service on forged check claim.
17 4 30 B — Bod Code Indicator: The literal " B " must be overlaid with 1, LB&I
• 2, SBSE
• 3, TAS
• 4, TEGE
• 5, W&I-AM
• 6, W&I-COMPLIANCE
• 7, W&I-SP
• 8, RICS
• 9, Appeals
• 0, ICE
18 4 32–41 RRRRRAAAAA — Requestor Employee Number:
The requestor is the SEID of the requesting and approving person of the refund via form 5792.
Positions 1-5 contain requestor SEID.
Positions 6-10 contain approving SEID.
Required field and greater than zero, positions 1-5 must not contain RRRRR, positions 6-10 must not contain AAAAA.
19–24     NAME AND ADDRESS: Data may be input by the terminal operator or data may have been displayed on the screen from name and address data on IDRS. If data has been displayed and is not correct, the terminal operator may overlay the displayed data with the correct data.
19 5 1–35 N1 First Name Line:
• an entry must be present in this field
• data in this field will be printed in the first name line on the refund check
• data will be entered beginning in position 1 and may extend to position 35, overlaying "+" s
• valid characters are A–Z, 0–9, -, & and blank. First position must be alpha or numeric, or hyphen ( for IMF only)
• if a hyphen is present in the first position, it must be followed by a blank
• any characters following two or more sequential blanks are invalid
20 6 1–35 N2 Second Name Line: Data in this field will be printed in the second name line on the refund check.
• Entry must begin in position 1 and may extend to position 35, overlaying "+" s.
• First position must be A–Z, 0–9, % or blank.
• Subsequent characters may be A–Z, 0–9, -, &, % or blank. Any characters following two or more sequential blanks are invalid.
• If the Second Name Line is present, the First Name Line must be entered.
21 7 1–35 N3—Third Name Line: Data in this field will be printed in the third name line on the refund check.
• Entry must begin in position 1 and may extend to position 35, overlaying "+" s.
• The first position must be A–Z, 0–9, % or blank.
• Subsequent characters may be A–Z, 0–9,-, &, % or blank. Any characters following two or more sequential blanks are invalid.
• If the Third Name Line is present, First Name Line and Second Name Line must contain entries.
22 8 1–35 N4 Fourth Name Line: Data in this field will be printed in the fourth name line on the refund check.
•Entry must begin in position 1 and may extend to position 35, overlaying " +" s.
•The first position must be A–Z, 0–9, % or blank.
• Subsequent characters may be A–Z, 0–9 -, &, % or blank. Any characters following two or more sequential blanks are invalid.
• If the Fourth Name Line is present, First Name Line, Second Name Line and Third Name Line must contain entries.
23 9 1–35 ADD—Street Address: Data in this field will be printed as the street address on the refund check.
• Data will be entered beginning in position 1 and may extend to position 35, overlaying "=" s.
• Valid entries are A–Z, 0–9,-, / and blank.
See Exhibit 2.4.20-6 for an example of a foreign address entry.
24 10 1–35 CY/ST/ZIP—City, State and Zip Code: Data will be entered beginning in position 1 and may extend to position 31, overlaying "=" s. City data will be followed by a comma, then a valid State abbreviation followed by a blank, and then the Zip Code (CITY, ST, ZIP). The validity of the City, State and Zip Code is discussed separately below. See Exhibit 2.4.20-6 for an example of a foreign address entry.
• City: an entry must be present in this field. At least three valid characters must be present. Valid entries are A–Z, 0–9,-and blanks. A comma must follow the city field. If a foreign address is being entered, a period (.) must be entered following the comma which terminates the City field (Major City Codes are not valid).
• State: A valid state entry must follow the city and a comma. A valid state abbreviation must be present, or in case of a foreign address, a period and a blank (.b) must be entered. The State field must be followed by a blank.
• Zip Code: Data will be entered following the state and a blank. Entry must be five numeric characters from 00601 to 99999. The last two positions cannot be zeros. If a period and a blank (.b) have been entered in the state field, the Zip Code must not be entered.
25 11–12 1–40 Remarks: A brief explanation should be given here of what is causing the refund to be issued.
• An entry must be present
• Valid characters A–Z, 0–9 and all special characters except <, >, [, ] and =
26 13 22 Duplicate Indicator. The operator's response, from the query, to process or cancel the possible duplicate refund is in this field. See Exhibit 2.4.20-2. The valid responses are:
• a space, "Y" —yes or "N" —no
• "Y" , process the possible duplicate RFUND transaction, which will pend
• "N" , cancel the possible duplicate RFUND transaction, it will not pend
27 14 19 Bypass Indicator (BPI): The BPI indicator is used to identify, for Financial Management Service (FMS), the offset potential of a refund. The default value for this field is zero (TIN's eligible for refund offset, no restrictions). See Exhibit 2.4.20-2. The zero can be overlaid with the following BPI codes:
• 1, bypass primary SSN debt (used only on IMF and when injured spouse is secondary filer)
• 2, bypass secondary SSN debt (used only on IMF and when injured spouse is primary filer)
• 3, bypass refund completely (valid on all accounts)
• 4, bypass all debts except Child Support and Combat Zone
• 5, bypass all primary SSN debt and secondary SSN debt for all debts except Child Support and Combat Zone (used when injured spouse is primary filer and Combat Zone)
• 6, bypass all secondary SSN debt and primary SSN debt for all debts except Child Support and Combat Zone (used when injured spouse is primary filer and Combat Zone). Check freeze code, displayed on CC TXMOD screen, before entering CC RFUND
• 7, bypass for Bankruptcy cases only

Exhibit 2.4.20-5 
Input Format, CC RFUND (BMF Example)

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Exhibit 2.4.20-6 
Input Format, CC RFUND (NMF/Foreign Address Example)

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Exhibit 2.4.20-7 
Input Format, CC REFAPR

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Record Element Description

ITEM LINE Position DESCRIPTION & VALIDITY
1   14 Command Code: REFAP
1 1 6 Command Code Definer: R

Exhibit 2.4.20-8 
Output Format, CC REFAP

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Exhibit 2.4.20-9 
Input Format, CC REFAP

Record Element Description

ITEM LINE Position DESCRIPTION & VALIDITY
1 1 1–5 Command Code: REFAP
2 1 7–18 TIN and File Source — generated from preceding CC TXMOD
3 1 20–21 MFT — generated from preceding CC TXMOD
4 1 23–28 Tax Period — generated from preceding CC TXMOD
5 2 1–6 SEQN — Pending Transaction Sequence Number "SEQN" must be overlaid with the six digit pending sequence number of the pending transaction on the CC TXMOD display. Do not enter "Input Sequence Number" which the employee inputs with CC RFUND and records on the related case material.
6 2 8–17 RFUND INPUT EMP #: The pluses must be overlaid with the 10 digit employee number of the employee who input the CC RFUND being approved. Cannot be the employee number of the person inputting the CC REFAP.
7 3 1–13 TC 840 — TC 840 Amount: The dollar signs must be overlaid with the TC 840. This must be the same TC 840 amount entered with CC RFUND. The amount will begin in position 1 and entered as dollars and cents. Example: 125.15 or 1,234.58. Valid characters are numeric, period and comma.
8 4 1–35 N1 — First Name Line: First name line data must be entered in the field in exactly the same manner as it was entered with CC RFUND. Data will be entered beginning in position 1 and may extend to position 35, overlaying "+" s. Valid entries are A–Z, 0–9,-; & and blank.
9 5 1–10 ADDRESS—Street Address Key: The first 10 characters of the street address, as input with CC RFUND must be entered in the field.
• Data will be entered beginning in position 1 and may extend to position 10, overlaying "=" s.
• Valid entries are A–Z, 0–9, -, / and blank.
• If the taxpayer does not have a street address, no entry will be made in this field.
• If foreign address, be careful to enter data input in the street address field of CC RFUND.
10 6 1–5 CITY — City Key: The first five characters of the City field, as input with CC RFUND, must be entered in this field. Data will be entered beginning in position 1 and may extend to position 5, overlaying "=" s. Valid entries are A–Z 0–9, -and blank. At least three characters must be entered (Major City Codes are not valid).
11 7 1–5 ZIP CODE — ZIP Code: The Zip Code, as input with CC RFUND, must be entered in this field. The equal signs (=) will be overlaid with 5 numerics. If a foreign address has been entered with CCFUND, no Zip Code entry is necessary.
12 8 1 PRIOR-DAY-IND: Valid characters are spaces "Y" or "N" . If set to "Y" , REFAP will use the prior day's data for matching the RFUND input.

Exhibit 2.4.20-10 
Input Format, CC REFAP (BMF Example)

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Exhibit 2.4.20-11 
Input Format, CC REFAP (NMF/Foreign Address Example)

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Exhibit 2.4.20-12 
Description of Line Item Numbers

Line Tax Class Major MFT's Type of Refund Description and Transaction Codes
0     Reserved  
1 2 20, 22, 30 Individual Income Prior Years Refund of overpayments from the original settlement of prior years tax returns (Form 1040, Form 1040A, and Form 1040EZ) — A prior year refund is one occurring after the beginning of the 10th month, after the tax period ending date. (Includes a math error correction).
2 2 20, 22, 30 Individual Income Current Year Refund of overpayment from the original settlement of current year tax returns (Form 1040, Form 1040A, and Form 1040EZ) — A current year refund is one occurring within and including the 9th month after the tax period ending date. (Includes a math error correction).
3 2 20, 22, 30 Individual Income Audit Adjustments Refund of tax return resulting from audit adjustment with a 47 document code (other than T/C 305 or 309). Form 1040, Form 1040A, and Form 1040EZ.
4 2 20, 22, 30 Individual Income D.P. Adjustments Refund of tax return resulting from data processing adjustment with a 54 document code (other than T/C 295 or 299). Form 1040, Form 1040A and Form 1040EZ.
5 2 20, 22, 30 Individual Income Tentative Carry Back Refund of tax return resulting from a DP Adjustment of a carryback or tentative carryback claim — T/C 295 or 299 with transaction date later than T/C 305 or 309.
Form 1040, Form 1040A and Form 1040EZ.
6 2 05, 20, 22, 30, 31, 55, 69



35
Individual Income — Other Refund from Form 1040, Form 1040A or Form 1040EZ resulting from causes other than lines 1,2,3,4, 5 or 7. (Will include math errors and freezes).

5000A Penalty
7 2 20, 22, 30 Individual Income Refund of tax return resulting from an Audit Adjustment of a carryback or tentative carryback T/C 305 or 309 with a transaction date later than T/C 295 or 299. Form 1040, Form 1040A and Form 1040EZ.
8     Reserved  
9     Reserved  
10     Reserved  
11 1 01, 14, 17 941/944 Prior Year Original Settlement - Refund of employment tax from prior years.
12 1 01, 14, 17 941/944 Current Year Original Settlement - Refund of employment tax overpayment for current year returns.
13 1 01, 14, 17 941/944 DP Adjustment Refund of employment tax return resulting from Data Processing Adjustments with a Doc code 54.
14 1 01, 14, 17 941/944 Audit Adjustment Refund of employment tax return resulting from Audit Adjustments with a Doc code 47.
15 1 01, 08, 14, 17 941/944 Other Refund of employment tax return resulting from causes other than Lines 11–14 and from 100% penalties and Form 8804.
16 1 04, 18 942 Prior Year Original Settlement - Refund of employment tax overpayment on prior years Form 942.
17 1 04, 18 942 Current Year Original Settlement - Refund of employment tax overpayment on current year Form 942.
18 1 04, 18 942 DP Adjustments Refund of Employment tax overpayment resulting from Data Processing adjustments with a Doc code 54.
19 1 04, 18 942 Audit Adjustments Refund of employment tax return resulting from Audit Adjustments with a Doc code 47.
20 1 04, 18 942 Other Refund of employment tax return resulting from causes other than Lines 16–19.
21 1 11, 19 943 Prior Year Original Settlement - Refund of employment tax overpayment on prior years Form 943.
22 1 11, 19 943 Current year Original Settlement - Refund of employment tax overpayment on current year Form 943.
23 1 11, 19 943 DP Adjustments Refund of employment tax return resulting from Data Processing adjustments with a Doc code 54.
24 1 11, 19 943 Audit Adjustments Refund of employment tax return resulting from Audit adjustments with a Doc code 47.
25 1 11, 19 943 Other Refund of employment tax return resulting from causes other than Line 21–24
26 1 12 1042 Prior Year Original Settlement - Refund of overpayment from prior years Forms 1042.
27 1 12 1042 Current Year Original Settlement - Refund of overpayment from current year Form 1042
28 1 12 1042 DP Adjustment Refund of Form 1042 overpayment resulting from Data Processing adjustments with a Doc code 54.
29 1 12 1042 Audit Adjustments Refund of Form 1042 overpayment resulting from Audit adjustments with a Doc code 47.
30 1 12 1042 Other Refund of Form 1042 overpayment resulting from causes other than Lines 26–29.
31 2 05, 21 1041 Prior Year Original Settlement - Refund of overpayment resulting from Prior Years Forms 1041.
32 2 05, 21 1041 Current Year Original Settlement - Refund of overpayment resulting from Current Year Form 1041.
33 2 05, 21 1041 DP Adjustment Refund of Form 1041 overpayment resulting from Data Processing adjustments with a Doc code 54.
34 2 05, 21 1041 Audit Adjustment Refund of Form 1041 overpayment resulting from Audit Adjustments with a Doc code 47.
35 2 05, 21, 69 1041 Other Refund of Form 1041 overpayment resulting from causes other than Lines 31–34. Refund of Form 8697.
36 2 06, 35 1065 Prior Year Original Settlement - Refund of overpayment resulting from prior years Form 1065.
37 2 06, 35 1065 Current Year Original Settlement - Refund of overpayment resulting from current year Form 1065.
38 2 06, 35 1065 DP Adjustment Refund of Form 1065 overpayment resulting from Data Processing adjustments with a Doc code 54.
39 2 06, 35 1065 Audit Adjustment Refund of Form 1065 overpayment resulting from Audit adjustments with a Doc code 47.
40 2 06, 15, 35 1065 Other Refund of Form 1065 overpayment resulting from causes other than lines 36–39.
41 5 52, 53 706 Prior Years Original Settlement - Refund of Estate Tax overpayment from prior years.
42 5 52, 53 706 Current Year Original Settlement - Refund of overpayment of current year Estate Tax.
43 5 52, 53 706 DP Adjustment Refund of Estate Tax overpayment resulting from Data Processing adjustments with a Doc code 54.
44 5 52, 53 706 Audit Adjustment Refund of Estate Tax overpayment resulting from Audit adjustments with a Doc code 47.
45 5 52, 53 706 Other Refund of Estate Tax overpayment resulting from causes other than Lines 41–44.
    77 706 GS (T) IDRS, BMF, NMF EIN accounts.
    78 706 GS (D) IDRS, BMF, NMF EIN/SSN accounts.
46 5 51, 54 709 Prior Years Original Settlement - Refund of prior year gift tax overpayment from prior years.
47 5 51, 54 709 Current Year Original Settlement - Refund of current year overpayment of gift tax return.
48 5 51, 54 709 DP Adjustments Refund of gift tax overpayment resulting from Data Processing adjustments with a Doc code 54.
49 5 51, 54 709 Audit Adjustments Refund of gift overpayment resulting from Audit adjustments with a Doc code 47.
50 5 51, 54 709 Other Refund of gift tax overpayment resulting from causes other then Lines 46–49.
51 7 09, 71, 72 CT 1 Prior Years Original Settlement - Refund of prior years Railroad Retirement Tax overpayment.
52 7 09, 71, 72 CT 1 Current Years Original Settlement - Refund of current year Railroad Retirement Tax overpayment
53 7 09, 71, 72 CT 1 DP Adjustments Refund of Railroad Retirement Tax overpayment resulting from Data Processing adjustments with a Doc code 54.
54 7 09, 71, 72 CT 1 Audit Adjustments Refund of Railroad Retirement Tax resulting from Audit adjustments with a Doc code 47.
55 7 09, 71, 72 CT 1 Other Refund of Railroad Retirement Tax resulting from causes other than Lines 51–54.
56 8 10, 80 940 Prior Year Original Settlement - Refund of overpayment of Federal Unemployment Tax (FUTA) from prior years.
57 8 10, 80 940 Current Year Original Settlement - Refund of overpayment of current year FUTA tax.
58 8 10, 80 940 DP Adjustment Refund of FUTA tax resulting from Data Processing adjustments with a Doc code 54.
59 8 10, 80 940 Audit Adjustment Refund of FUTA tax resulting from Audit Adjustments with a Doc code 47.
60 8 10, 80 940 Other Refund of FUTA tax resulting from causes other than Lines 56–59.
61 3 02, 23, 31, 32, 33, 34, 38 Corporation — Prior Years Form 1120 — Original Settlement — Refund of prior years tax return without remittance, where refund exceeds remittance, where refund is equal to or less than amount of remittance received with return.
62 3 02, 23, 31, 32, 33, 34, 38 Corporation—Current Years Form 1120—Original Settlement—Refund of current year tax return with remittance, where refund exceeds remittance, where refund is equal to or less than amount of remittance received with return.
63 3 02, 23, 31, 32, 33, 34, 38 Corporation Income — DP Adjustment Refund of tax return resulting from a data processing adjustment with a 54 Doc Code (other than TC 295 or TC 299). Form 1120.
64 3 02, 23, 31, 32, 33, 34, 38 Corporation Income Audit — Adjustment Refund of tax return resulting from an audit adjustment with a 47 Doc Code (other than TC 305 or TC 309).
65 3 02, 13, 23, 31, 32, 33, 34, 38, 46


85





86
Corporation — Other



Information Return for Tax-Exempt Private Activity Bond Issues

Form 1120 refund resulting from causes other than lines 61, 62, 63, 64, 66, 67 and 68. Refund of Form 8697.

F8038-B - Information Return for Build America Bonds and Recovery Zone Economic Development Bonds. Doc Code 85, Report Number 100-499.

F8038-TC - Information Return for Tax Credit Bonds as the result of the New Hire bill. Doc Code 86, Report Number 100-499.
66 3 02, 23, 31, 32, 33, 34, 38 Corporation Income — Tentative Carry backs Refund of tax return resulting from a data processing adjustment of a carryback or tentative carryback claim, TC 295 or 299 with a transaction date later than TC 305 or 309. Form 1120.
67 3 07 Corporation Income — Mortgage Investment Form 1066 — Refund of tax return Form 1066 — Refund of tax return resulting from Form 1066, U.S. Real Estate Mortgage Investment conduit Income Tax Return.
68 3 02, 23, 31, 32, 33, 34, 38 Corporation Income — Tentative Carry backs Refund of tax return resulting from an audit adjustment of a carryback or tentative claim TC 295 or 299.
Form 1120.
69     Reserved  
70 4 43 Excise Tax Penalty 4980H
71 4 03, 45 Excise — HTF Gas used on Farm Gasoline used on farm, F-843 with F-4136.
72 4 03, 45 Excise— HTF Gas used for certain Exempt Purpose Gas—certain Exempt Purposes, F–843 with F–4136.
73 4 03, 45 Excise — HTF Gasoline—Non Highway Gasoline—non-highway F-843 with F–4136.
74 4 03, 45 Excise — HTF Commercial Fishing Gas/Diesel/SMF on F–843 Claims with F–4136 Public Law 95–618 (1-1-79).
75 4 44 Excise — HTF Gas Taxicabs Fuel—Public 95–599 (1-1-79) F–843 claims with F–4136–T, Qualified Taxicabs.
76 4 03, 45 Excise— HTF Buses Fuel—Public Law 95–618 (1–1–79) F–843 claims with 4136.
77 4 03, 45 Excise AATF Gas — Mfgrs tax Airport and Airway gasoline (manufacturers tax). F–843 claims with F–4136.
78 4 03, 45 Excise AATF Gas — Retails tax Airport and Airway gasoline (retailers tax). F–843 claims with F–4136.
79 4 03, 45 Excise AATF Other Aviation Fuel Refund Aviation Fuel on F–843 Claims with 4136 for Aviation Fuels. Aerial Applicators (Crop Duster) Public Law 95–458 (4-1-79).
80 4 03, 48, 58 Excise AATF Aircraft Use Tax Aircraft use tax (Form 4638) .
81 4 40, 41 Alcohol Excise IRS numbers other than 3X.
82 4 40, 65, 90 Tobacco Excise Refunds of Tobacco Taxes.
83 4 03, 45 Excise Retailer Retailers' excise tax if the largest liability refunded is Group I (abstract numbers 9 through 13) in comparison with Group III (all other abstract numbers not designated).
84 4 03, 45 Excise Manufacturers Excise tax refund if the largest liability is Group II (abstract numbers 32–49).
85 4 14, 47, 49, 61, 62, 68, 95 Assessment of Misc. Penalties Excise tax refund of miscellaneous penalties. Refund of Form 990–AR, Form 8612, Form 8613, Form 8728.
86 4 29, 74, 75





76
IRA, Benefit Plans Excise tax refund of IRA's. Refund of Form 5300, Form 5301, Form 5303, Form 5307, Form 5310, Form 5329, Form 5330, Form 5500, Form 5500C.

Form 8955-SSA - Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits, Penalty and Notice Process
87 3, 4, 6 67 Exempt Organizations Excise tax refund of exempt organizations. Refund of Forms 990, 990C, 990–EZ, 990T.
88 4, 6 36, 37, 57, 89 US. Fiduciary Inc. for Estates & Trusts Excise tax refund of estates and trusts. Refund of Form 1041, Form 1041A, Form 5227, Form 6069, Form 8612.
89 4, 6 44 Return of Private Foundation Excise tax refund of private foundations. Refund of Form 990–PF,
90 1 16 945 Prior Year Original Settlement - Refund of employment tax overpayment on Prior Years Form 945.
91 1 16 945 Current Year Original Settlement - Refund of employment tax overpayment on Current Year Form 945.
92 1 16 945 DP Adjustment Refund of employment tax overpayment resulting from Data Processing adjustments with a Doc code 54.
93 1 16 945 Audit Adjustment Refund of employment tax overpayment resulting from Audit adjustments with a Doc code 47.
94 1 16 945 Other Refund of employment tax overpayment resulting from causes other than Lines 90–93.
95 4, 6 50, 66 Excise Tax Return for Charities Excise tax refund for charities. Refund of Form 4720.
96 4

6
63, 64

94, 96, 97
Tax on Wagering Refund for special tax return and application registration wages. Refund of Form 11, Form 11C, Form 730.
97 6 81 Foreign Business Refund for foreign business, trust or estate. Refund of Form 926.
98 6 56, 57 Black Lung Excise tax refund for black lung benefits and trusts. Refund for Form 990–BL, Form 5227, Form 6069.
99 4


6
03, 27, 45, 60

46, 60, 70, 93
Excise Other Excise tax refund if the largest liability refunded is Group III (all other abstract numbers). Refund of Form 720, Form 2290, Form 5734, Form 5811, Form 8725
  4 79 ACA 2014 Provision 9010 for tax periods equal to 201409 and later. Month must be 09.
DEFINITIONS:

(1) Current Year (BMF Refunds)—A current year return refund is one occurring within 12 months of tax period ending date (within 3 months for Form 941 and Form 942).
(2) Prior Year (BMF Refunds)—A prior year return refund is one occurring 13 months or more subsequent to the tax period ending date (four months or more for Form 941 and Form 942).
Contact the Revenue Accounting Control System of the Accounting Branch, T:S:R:R, for additional instructions or information. Telephone: (202) 283-0121, Project 617 Refunds Paid Program.

Note:

Refunds applicable to the HTF and the AATF. The law forbids payment of interest on quarterly fuel tax refunds claimed via Form 843 Claim with supporting Form 4136 attached. See IRS Publication 378, Fuel Tax Credits. Interest is allowed, if claimed attached to an income tax return.

Exhibit 2.4.20-13 
Consistency Check Between MFTs and Line Numbers

ACCOUNT MFT LINE NUMBER
IMF (IRAF) 29 86
IMF 30 1–7
IMF 31 6
IMF 35 6
IMF 55 6
BMF 01 11–15
BMF 02 61–66, 65, 68
BMF 03 71–74, 76–80, 83–84, 99
BMF 04 16–20
BMF 05 6, 31–35
BMF 06 36–40
BMF 07 67
BMF 09 51–55
BMF 10 56–60
BMF 11 21–25
BMF 12 26–30
BMF 13 65
BMF 15 40
BMF 16 90–94
BMF 17 11–15
BMF 33 61–66, 68
BMF 34 61–66, 68
BMF 36 88
BMF 37 88
BMF 40 82
BMF 43 70
BMF 44 75, 89
BMF 46 65
BMF 50 95
BMF 51 46–50
BMF 52 41–45
BMF 58 80
BMF 60 99
BMF 61 85
BMF 62 85
BMF 63 96
BMF 64 96
BMF 67 87
BMF 74 86
BMF 75 86
BMF 76 86
BMF 77 45
BMF 78 45
BMF 79 99
BMF 85 65
BMF 86 65
NMF 07 67
NMF 08 15
NMF 12 26–30
NMF 14 85
NMF 17 11–15
NMF 18 16–20
NMF 19 21–25
NMF 20 1–7
NMF 21 31–35
NMF 22 1–7
NMF 23 61–66, 68
NMF 27 99
NMF 29 86
NMF 31 61–66, 68
NMF 32 61–66, 68
NMF 33 61–66, 68
NMF 34 61–66, 68
NMF 35 36–40
NMF 36 88
NMF 37 88
NMF 38 61–66, 68
NMF 40 81
NMF 41 81
NMF 44 89
NMF 45 71–74, 76–79, 83–84, 99
NMF 46 99
NMF 47 85
NMF 48 80
NMF 49 85
NMF 50 95
NMF 53 41–45
NMF 54 46–50
NMF 56 98
NMF 57 88, 98
NMF 58 80
NMF 65 82
NMF 66 95
NMF 67 87
NMF 68 85
NMF 69 6, 35
NMF 70 99
NMF 71 51–55
NMF 72 51–55
NMF 74 86
NMF 76 86
NMF 77 45
NMF 78 45
NMF 80 56–60
NMF 81 97
NMF 89 88
NMF 90 82
NMF 93 99
NMF 94 96
NMF 95 85
NMF 96 96
NMF 97 96

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