3.17.30  SC Data Controls

Manual Transmittal

November 18, 2015


(1) This transmits revised IRM 3.17.30 Accounting and Data Control, SC Data Controls.

Material Changes

(1) Editorial changes have been made throughout this IRM.

(2) IRM IRM deviation statement added.

(3) IRM Updated Reports Cycle Cutoff Dates to reflect 2016 cycles and dates.

(4) IRM Method for forwarding signed Form 3996 changed from fax to email.

(5) IRM Updated to reflect 2016 Monthly SCCF Age Transcript cycles.

Effect on Other Documents

IRM 3.17.30 dated November 26, 2014 effective January 1, 2015 is superseded.


This IRM provides instructions for use by the Data Control function, also known as the Balancing function, in the Submission Processing Campus.

Effective Date


Paul J. Mamo
Director, Submission Processing
Wage and Investment Division  (01-01-2010)

  1. These instructions are provided for use by the Data Controls function, also known as the Balancing function, in the Submission Processing Campus Accounting Operation.  (01-01-2016)

  1. This IRM includes instructions for maintaining and balancing the Service Center Control File (SCCF), balancing and releasing transaction tapes to the Enterprise Computing Center (ECC), and balancing the Submission Processing Campus (SPC) suspense accounts.


    IRM deviations must be submitted in writing following instructions from IRM, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.  (01-01-2010)
Service Center Control File (SCCF) Control Concepts

  1. The SCCF is a real time file designated to control all documents and revenues while accountable to the Submission Processing Campus.  (01-01-2010)
Document Locator Number

  1. Each document is assigned a document locator number (DLN).

    1. The DLN is established on the SCCF when the document is being processed and remains on the SCCF until accountability is transferred to the ECC or the document is deleted.

    2. Closed records are removed from the SCCF periodically, but may be retrieved from the Historic File using Command Code SCFTRH.

    3. Unpostables are not controlled on the SCCF. Control is reestablished when an unpostable is rejected or nullified.  (01-01-2010)
SCCF Records

  1. A single SCCF file contains records for the following files:

    • Individual Master File (IMF)

    • Business Master File (BMF)

    • Employee Plans Master File (EPMF)

    • Information Returns Program (IRP)

    • Automated Non-Master File (ANMF)

  2. Each record that establishes, updates, or adjusts the SCCF is called a control record. Each control record contains a From and To code, indicating the SCCF balances to be increased or decreased.

  3. Each control record is validity checked and printed on the Control Record Listing (CRL), before being processed to the SCCF.

    1. Invalid control records are error coded on the CRL or printed on an invalid records list.

    2. Valid control records are input to the SCCF, where additional checks are made to ensure consistency with records already on the file. Each record that cannot post to the SCCF is printed on an Invalid Transcript.

    3. On-line SCCF adjustments are validated and posted in real time and listed on the CRL the next day without re-validation.  (01-01-2015)
Data Control Function

  1. The Data Controls function is responsible for ensuring that CRL, SCCF, and TEP runs are properly balanced before succeeding runs are initiated or tapes are released to the Enterprise Computing Center.

  2. Data Control balancing worksheets are located at https://organization.ds.irsnet.gov/sites/WICASSp/ADC/default.aspx  (01-01-2010)

  1. SCCF is researched using Command Code SCFTR from any IDRS terminal.  (01-01-2011)

  1. Provided below are the definitions to words/terms used while working with the SCCF.

    Term Definition
    Abstract Number A three digit code to identify type of tax within a tax class. See IRM
    Action Delete Status Indicator Generated by Trans Deletion Control Record or manually with from to code 7–7 to prevent block proof records from posting to SCCF. See IRM
    Automated Non-Master File (ANMF) Primary NMF function providing automation of NMF accounts; generates abstract number for SCCF good block proof record.
    Batch/Block Tracking System (BBTS) Batch creation and tracking system with on-line adjustment and roadmapping capabilities. See IRM
    Block Proof Records These are the generated control records which change the SCCF balances by moving documents in good, error, or reject status. The block proof records are listed on the Tape Control Record List. See IRM
    Block Sequence List A listing in sequence number order of all DLNs that are being released to tape ECC. See IRM
    Block Status Code Printed on transcript in field S to identify current status of the block on SCCF, e.g., A for active, I for inactive, S for shelved, etc. See IRM
    Block Out of Balance (BOB) Code SCCF related BOB Codes are generated when control records fail to find matching DLNs on SCCF, when count and/or amount is different, and when duplicate control records are entered. See IRM
    BOB Indicator Code to indicate that a block is in BOB status. See IRM
    CADE The Customer Account Data Engine (CADE) system is the cornerstone of the IRS modernization program. It is incrementally replacing the IRS tape-based Individual Master File (IMF) system as the system of record for taxpayer account and return data. CADE is being developed and implemented over a series of multiple releases. Taxpayer accounts are moved from the IMF to the modernized system based on a segmented approach whereby the simplest accounts are moved first (e.g., Form 1040EZ accounts), followed by increasingly complex taxpayer accounts with each new phase. CADE was discontinued in June 2011.
    CADE 2 Customer Account Date Engine 2 is a centralized relational database. Beginning January 2012, the Individual Master File (IMF) will provide daily processing of taxpayers accounts.
    Control-D Control-D/Web Access Server accesses reports via the Internet. It uses your Web browser to let you view reports using sophisticated viewers. filters, and indexing capabilities. This application will replace Electronic Online Network System (EONS).
    Command Code SCFAJ Command Code used to input on-line adjustments to the SCCF. See IRM
    Command Code SCFDL Command Code used to access the on-line delete file prior to running the daily Tape Edit Processing (TEP). See IRM
    Command Code SCFRQ Command Code used to request special SCCF transcripts. See IRM
    Command Code SCFRV Command Code used to adjust the Non Master File revenue receipts report. See IRM
    Command Code SCFTR This code is used to access and research any current SCCF record from an IDRS terminal. See IRM
    Control Date Recap A summary by DLN control date of prejournalized money amounts listed on the corresponding CRL list of Master Control Records, Tape Control Records or Nullified Control Records. See IRM
    Control Record Listing (CRL) This is the listing of all control records input or generated for the SCCF processing date. The CRL contains separate listings for each type of control record for each Master File. See IRM
    Control Record Source Code Indicates area or function which initiated adjustment record. See IRM
    Daily Block Proof Summary (DBPS) A computer printout created daily as a management tool to monitor receipts, inventories, and processed volumes. See IRM
    Delete Source Code Identifies method of deletion from TEP and determines effect the deletion will have on SCCF. See IRM
    Document Locator Number (DLN) Each return is assigned a DLN that is established on the SCCF and remains until the return posts and accountability is transferred to the Enterprise Computing Center for processing to the Master File.
    Electronic Federal Tax Payment System (EFTPS) A separate EFTPS control file is maintained for electronic payments by the Ogden Submission Processing Campus. See IRM 3.17.277.
    Electronic Filing—ELF Return data received by electronic transmission, magnetic tape, or floppy disk.
    Electronic Output Network System (EONS) Using a personal computer linked to a Local Area Network (LAN) and the Unisys mainframe, reports normally received in printed form may be viewed and printed.
    Enterprise Computing Center (ECC) Delete A block of transactions deleted from a good tape file after receipt at ECC. See IRM
    Enterprise Computing Center (ECC) Reject A block of transactions deleted from good tape by ECC because the block fails an ECC validity check or has an ECC read fail. See IRM
    Error Code Various codes generated when control records fail to meet certain validity checks on the CRL. See IRM
    FEDTAX—Federal Agency Tax Payment System Federal agencies use the FEDTAX II system to submit tax payments and Form 941 returns for processing in Ogden. FEDTAX II Payments are processed as part EFTPS, and Form 941 as part of 941 e-file. The original FEDTAX system was located in Andover from 1992 until July 1998.
    Form 813 A, B, C, (c), or 2 Part, Document Register This form is used to control and block transaction amounts for remittance or assessment documents. See IRM
    Form 2275 - Records Request, Charge and Recharge This form is used as a replacement document to indicate the disposition of documents which must be removed from a block. See IRM
    Form 9382 - Batch Transmittal This form lists all block DLNs in a batch. It is a routing slip which controls the batches of documents from one processing point to another. This form is also used to establish SCCF control for non-remittance DLNs. See IRM
    Form 3220—Mass Storage Media Used to document tape releases and reel numbers primarily for programs through Tape Edit Processor (TEP). See IRM
    Form 3289 - Authorization for Release of Magnetic Tape File This form may be used to document tape releases, particularly for programs which do not have a TEP. See IRM
    Form 3893 - Re-entry Document Control This document is used to control and to input the block header for documents being reinput or reprocessed with the original DLN. See IRM
    Form 3996 - Tax Revenue Receipts Recap This form is used to balance Account 2100 (Direct Revenue Receipts) by tax class to the SCCF, Revenue Receipts Control Sheets, and all other accounts that include current revenue receipt monies. See IRM
    Form 4028 - Service Center Control File Adjustment Record This form is used to remove, establish, and adjust records or money on the SCCF. See IRM
    Form 4028-A - Service Center Control File Renumber Adjustment Record This form is used to simultaneously remove a DLN and establish a replacement DLN on the SCCF. See IRM
    Form 6752—Return Non-Refile Flag This form is used to document missing Aged items which must be written off the SCCF. See IRM
    Form 6845 - SCCF Transcript Request Worksheet This automated form is used to prepare special SCCF transcript requests for input with Command Code SCFRQ. See IRM
    Form 8166 - Revenue Accounting Control System (RACS) Input Reconciliation Sheet Form prepared by Accounting Branch technicians to consolidate source data for input to (RRACS) terminals.
    From Code Usually indicates balance on SCCF being decreased. See IRM
    Government On-line Accounting Link System - GOALS A government-wide telecommunication network which links the Submission Processing Campus to the Regional Financial Centers and Treasury Financial Management Service to obtain disbursement and deposit information; used to process interagency transactions and to submit reports to Treasury Financial Management Service.
    Historic Reactivation The systemic or manual process whereby inactive SCCF modules are retrieved from the Historic SCCF to the current SCCF data base. See IRM
    Historic Transcript A computer generated listing of DLNs being removed from the SCCF with closed balances. This transcript should be produced at least once each month. See IRM
    Input System Source Code Indicates system through which master control record originates, e.g., RRPS, IDRS, IRP OCR, etc. See IRM
    Invalid Control Records List Control records which cannot be recognized as belonging to one of the established control record lists. See IRM
    Master Block Control Sheet (MBCS) A summary by tax class of all revenue receipts currently on the SCCF. See IRM
    Master Control Record (MCR) A record that establishes SCCF control. MCRs are generated by BBTS, SCFAJ, IDRS, ISRP-RRPS, RPS for Lockbox, and IRP OCR, or produced from ISRP input. See IRM
    Master File System ID Code Numerics assigned to identify file system. Valid numerics, 1 through 6. See IRM
    Modernized Electronic Filing (MeF) Receives and processes electronic filed returns in an Internet environment.
    MIR Miscellaneous Inventory Report (formerly known as MISTLE): A weekly report of inventory data received from all Submission Processing Campuses for SC Monitoring. See IRM
    NPJ Batch Recap A list of all non-remittance blocks (Non-Prejournalized) established on the SCCF from Form 9382. This is a portion of the CRL. See IRM
    Nullified Unpostable An unpostable item that cannot be corrected by normal correction procedures. It is removed from the unpostable file and established on the SCCF. See IRM
    Other Prejournalized (OPJ) A prejournalized transaction which does not meet the requirements for a revenue receipt on the CRL or RRCS. The transaction will have a non revenue receipt document code (45, 48, 51, 56, 58, 68), a prior year Julian date, or fail certain CRL validity checks. See IRM
    Overflow block A DLN module on SCCF with 149 control records. See IRM
    Prejournalized Trial Balance A computer generated printout of the prejournalized balances on the SCCF. It consists of a control date recap, a summary of the in-process amounts, and a Future DLN Listing. See IRM
    Railroad Retirement Board Link (RRBLINK) System for processing electronic transfer of funds for payment of employment taxes by employers filing Form CT–1.
    Receipts Control Account (RCA) A manually prepared worksheet used for a cumulative control of revenue receipts data. See IRM
    Record Type ID Code Code that indicates the type of control record either posted to SCCF or attempting to post to SCCF. See IRM
    Reinput A document that has not posted to the Master File being sent back through ISRP with the original DLN. See IRM
    Reinput Source Code Indicates other than initial input of document or block. See IRM
    Reject A numbered return or document that is removed from pipeline processing because of an unprocessable condition.
    Integrated Submission Remittance Processing (ISRP) - Residual Remittance Processing System (RRPS) System for processing payments and vouchers received from taxpayers, assigning and controlling payment DLNs, and preparing a deposit package for the banking system and for Accounting.
    Renumber Reclassification Summary A summary of the reclassified, renumbered block proof records from all Master Files by general ledger account to facilitate balancing and journalization. See IRM
    Reprocessable A document that has posted to the Master File with erroneous data. It is reestablished on the SCCF and processed with the correct data and the same DLN. These records will contain a "R" source code on the SCCF.
    Revenue Receipts Prejournalized amounts associated with any valid document code except document codes 34, 45, 48, 51, 54, 58, or 68 . Only "current" revenue receipts (with DLN control dates within the current fiscal year) are accumulated for reports purposes, except during the two cycles of "13th Month" (September Supplemental) processing.
    Revenue Receipts Control Sheet (RRCS) A breakout of the tax classes of the prejournalized, other prejournalized and future amounts being transferred to Enterprise Computing Center (ECC) on the transaction tape or being reestablished on the SCCF as nullified unpostables. See IRM
    Submission Processing Campus Recognition/Image Processing System (SCRIPS) SCRIPS is an image capture and data processing system. See IRM
    SCCF Aged Transcript A printed transcript of all DLNs with aged open balances, based on variable aging criteria. See IRM
    Service Center Control File (SCCF) Computer established records of all data in process in the Submission Processing Campus. See IRM
    Submission Processing Campus (SC) Delete An accounting block to be removed from the Submission Processing Campus transaction tape before release to ECC. The blocks are deleted by the Tape Edit Processor. See IRM
    Tape Edit Processing (TEP) This is the computer program which is the last step in transaction processing before the tapes are transmitted to ECC. The TEP deletes any record that fails certain validity checks or that is identified for deletion on the SCFDL delete file. See IRM
    Tape Sequence Number (TSN) The sequential number assigned to each block on the transaction tape when it is prepared for release to ECC. Each Good Block Proof Record on the CRL will identify the TSN and all Submission Processing Campus and ECC deletes will use the number to locate records to be deleted from the transaction tape. See IRM
    To Code Usually indicates balance on SCCF being increased. See IRM
    Transcript Code Various codes generated for invalid postings to SCCF based on error conditions encountered and type record attempting to post to SCCF. See IRM
    Treasury Reports Data Indicator Indicated in "TI" field on Tape CRL to identify blocks adjusting the Treasury Report on gas and oil. See IRM  (01-01-2012)
Related IRMs

  1. The following manual sections or documents are frequently used in conjunction with this IRM:

    • Instruction Guide - Course 2489, (ELMS Components 10819/10820), Controlling and Balancing Service Center Data

    • IRM 2.3, IDRS Terminal Responses

    • IRM 2.4, IDRS Terminal Input

    • IRM 3.10.5, Batch/Block Tracking System (BBTS)

    • IRM 3.17.277, Electronic Payments

    • IRM 3.40.37, General Instructions

    • IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates

    • IRM 3.17.63, Redesigned Revenue Accounting Control System

    • IRM 3.17.41, Accounting and Operating Reports

    • IRM 3.17.46, Automated Non-Master File Accounting

    • IRM 3.17.64, Accounting Control General Ledger Policies and Procedures  (01-01-2013)

  1. A list of acronyms found throughout this IRM follows:

    Acronym Definition
    AAV Accountability Acceptance Vouchers
    ABC Alpha Block Control
    ADSI Action Delete Status Indicator
    ANMF Automated Non-Master File
    BBTS Batch/Block Tracking System
    BEITC Business Energy Investment Tax Credit
    BMF Business Master File
    BOB Block Out of Balance
    BPR Block Proof Record
    BSL Block Sequence List
    CADE 2 Customer Account Data Engine 2
    CAWR Combined Annual Wage Reporting
    CC Command Code
    CMS Cash Management System
    CR Credit
    CRL Control Record Listing
    DDIA Direct Debit Installment Agreement
    DBA Database Administrator
    DBPS Daily Block Proof Summary
    DCF Dishonored Check File
    DED Data Edit and Validation
    DLN Document Locator Number
    DOJ Department of Justice
    DPS Daily Posting Summary
    DPS Document Processing System
    DR Debit
    EC Error Code
    ECC Enterprise Computing Center
    ECP Electronic Check Presentation
    EDT Electronic Data Transfer
    EFT Electronic Funds Transfer
    EFTPS Electronic Federal Tax Payment System
    EIF Entity Index File
    EIN Employer Identification Number
    ELF Electronic Filing System
    EOD End-of-Day
    EONS Electronic Output Network System
    EPMF Employee Plans Master File
    ERS Error Resolution System
    ETD Electronic Transmitted Data
    FEDTAX Federal Agency Tax Payment System
    FLC File Location Code
    FTD Federal Tax Deposit
    GBP Good Block Proof
    GLF General Ledger File
    GMF General Mainline Framework
    GOALS Government On-Line Accounting Link System
    GUF Generalized Unpostable Framework
    HC Historic Cycle
    IDRS Integrated Data Retrieval System
    IMF Individual Master File
    IRM Internal Revenue Manual
    IRP Information Returns Processing
    ISRP Integrated Submission Remittance Processing
    IT Information Technology
    LAN Local Area Network
    MBCS Master Block Control Sheet
    MCR Master Control Record
    MCRL Master Control Record Listing
    MeF Modernized Electronic Filing
    MFC Master File Code
    MFT Master File Tax
    MIR Management Information Report for Top Level Executives
    N/R No Remittance
    NMF Non-Master File
    NPJ Non-Prejournalized
    OCR Optical Character Recognition
    OPJ Other Prejournalized
    PCD Program Completion Date
    RRACS Redesigned Revenue Accounting Control System
    RCA Receipts Control Account
    RPS Remittance Processing System
    RPSID Remittance Processing System Identification
    RRBLINK Railroad Retirement Board Link
    RRCS Revenue Receipts Control Sheet
    RRPS Residual Remittance Processing System
    RTR Remittance Transaction Register
    SC Submission Processing Center
    SCCF Service Center Control File
    SCRIPS Submission Processing Campus Recognition/Image Processing System
    SPC Submission Processing Campus
    SSN Social Security Number
    TEP Tape Edit Processor
    TIN Taxpayer Identification Number
    TSN Tape Sequence Number
    TC Tax Class
    URF Unidentified Remittance File
    XREF Cross Reference
    XSF Excess Collections File  (01-01-2010)
Data Controls Run Numbers

  1. CRL Outputs

    Number Title
    SCF0141 Invalid Control Records List
    SCF0142 Block Sequence List
    SCF1141 Adjustment Control Record List
    SCF1142 Master Control Record List
    SCF1143 Control Date Recap—Master Control Records
    SCF1144 Non-Prejournalized Batch Recap
    SCF1145 Error Deletion List
    SCF1146 Renumber Control Record List
    SCF1147 Control Record Renumber Reclassification Summary
    SCF1148 New DLN Record List
    SCF1149 Nullified Control Record List
    SCF1150 Control Date Recap—Nullified Unpostables
    SCF1151 Tape Control Record List
    SCF1152 Control Date Recap—Good Block Proof Records
  2. SCCF Outputs

    Number Title
    SCF0740 No Activity Listing
    SCF0740B Repeat No Activity List
    SCF0741 Block Completion List
    SCF0742 Control File Summary
    SCF0743 Control File Transcript Invalid Modules
    SCF0744 Control File Transcripts Aged Manual Modules
    SCF0745 SCCF Historic Transcripts
    SCF0746 SCCF Special Transcripts
    SCF0747 Prejournalized Trial Balance
    SCF0748 Prejournalized Trial Balance—SCCF Future DLN List
    SCF0749 Status Listing
    SCF0750 Control File Transcripts Aged Error/Reject Modules
    SCF0751 Control File Transcripts Aged Manual and Err/Rej Modules
    SCF0752 SCCF Aged Summary
    SCF0753 Control File Transcripts Aged Bob Modules
    SCF0754 Cycle Proof List (Daily)
    SCF0755 Cycle Proof List (Weekly)
    SCF0756 Master Block Control Sheet
  3. Revenue Receipts

    Number Title
    SCF1340 Revenue Receipts Control Sheet
    SCF1341 NMF Report of U.S. Internal Revenue Receipts
    SCF1342 Revenue Adjustment Listing
  4. Tape Edit Processor Outputs

    Number Title
    GMF1540 Invalid Deletes List
    GMF1541 Unmatched Deletes List
    GMF1542 Deleted Records List
    GMF1543 Transaction Release Adjustment Report
    GMF1544 Transaction Release List
    GMF1545 Transaction Release Summary
  5. Unpostables

    Number Title
    GUF5140 No Match Error List
    GUF5141 Invalid Data Base Correction
    GUF5149 GUF Extract Run Control Report
    GUF5340 Unpostable Control Report
    GUF5342 Nullified Unpostable—Revenue Receipts Control Sheet
    GUF5547 Nullified Distribution Listing—Data Controls
  6. Other SCF Listings

    Number Title
    SCF0143 EPMF Extract Report
    SCF0160 Run Control Report
    SCF0341 Block Delete Request List
    SCF0360 Run Control Report
    SCF0541 Transcript Request List
    SCF0560 Run Control Report
    SCF05H60 Run Control Report (Historic)
    SCF0760 Run Control Report
    SCF1160 Run Control Report
    SCF1360 Run Control Report
    SCF1560 Run Control Report
    SCF1640 Run Control Report
    SCF1641 Error Report
    SCF1642 ANMF Input Recap Control Listing
    SCF1741 Reactivation Request List
    SCF1742 Required Reactivation File List for SCF96
    SCF1760 Run Control Report
    SCF9641 Reactivation Request No Match Report
    SCF9660 Run Control Report
    SCF9741 Reactivation Requests List
    SCF9760 Run Control Report
  7. Error Resolution System

    Number Title
    ERS0540 Error Resolution Rejected Records List
    ERS1740 Error Resolution New Suspense List
    ERS1742 Error Resolution Duplicate Document DLN Register
    ERS1747 Error Resolution Inventory Control Report
    ERS1749 Edit Dup-DLN and New Suspense Data
  8. RPS Listings

    Number Title
    RPS0341 RPS Remittance Recap
    RPS0342 RPS General Ledger Account Number List
    RPS0540 RPS Pre-Mainline Correction Mismatch List
    RPS0541 RPS Pre-Mainline Update Run Control Report
    RPS0543 Pre-Mainline Update Block Proof List

    Number Title
    ISR0441 Detail Pocket Cut Report and Check Pocket Summary
    ISR0540 RRPS Master File Remittance Recap Report
    ISR0541 RRPS Document Remittance Register Report (813 equivalent)
    ISR0542 General Ledger Account and List
    ISR0543 End Point Master Listing Report
    ISR0545 RRPS NMF Remittance Recap Report
    ISR0546 RRPS General Fund Remittance Recap Report
    ISR0547 RRPS Deposit Fund Remittance Recap Report
    ISR0548 RRPS Refund Repayment Remittance Recap Report
    ISR0551 Deposit Summary
  10. DED Reports

    Number Title
    DED0140 Edit Block Proof List
    DED0141 Edit Reject List
    DED0142 Edit Controls
    DED0143 RRPS Non-Ascending S/N Documents Dropped List
  11. Other GMF Reports

    Number Title
    GMF0140 Run to Run Controls
    GMF0440 Run to Run Controls
    GMF0640 Mainline Block Run Control Report
    GMF0641 BOB P Code Block List
    GMF0740 Raw Run Control Report
    GMF0840 Correction Run Control Report
    GMF0945 Block Out of Balance ID List
    GMF2740 Electronic Returns Run Control Report
    GMF3340 F1040 TIN Perfection
    GMF3740 F1040 Doc Perfection Run Control Report
    GMF39-40 Run Control Report
    GMF8141 Program Number Master List  (01-01-2010)

  1. The Following SCF runs are used with the on-line SCCF.

    1. SCF01 Control Record Validation. Validity check of all control records received in batch processing. On-line control records are passed through to other runs. Creates the Invalid Control Record List and the Block Sequence List.

    2. SCF03 Control Record Posting. Consistency checks and posts all control records except on-line SCCF adjustments from SCFAJ. Creates the daily on-line delete file and the printed Block Delete Request List, SCF0341.

    3. SCF05 Control File Analysis. Updates the SCCF file. Selects records for special transcripts and reports. Creates backup file. When this run is completed, real time may be brought up for SCFTR and SCFAJ.

    4. SCF07 Control File Report and Transcripts. Creates print file for all SCCF reports.

    5. SCF11 Control Record Reports. Creates the print file for control records from batch and on-line input.

    6. SCF13 Revenue Receipts Reports. Analyzes the cumulative revenue receipts files and incoming control records, SCFRV records, and date records.

    7. SCF15 Downloads the daily on-line delete file. Sorts the deletes into TEP sequence, and outputs a delete file for GMF15, which is normally run immediately.

    8. SCF16 Updates the SCCF with ANMF 0–5 adjustments, centralized at CSPC.

    9. SCF17 Downloads records of all SCCF command codes for processing into batch programs.

    10. SCF83 Daily run to change the process date and optional criteria for reports to be produced by SCF07 and SCF13.

    11. SCF96 Batch run to extract from the cumulative historic file all records that match historic reactivation request records. Generates informational posting record for each module reactivated by SCFTRH.

    12. SCF97 Posts the extracted historic records onto the SCCF data base.  (01-01-2010)
Master Control Operations

  1. This section outlines master control operations.  (01-01-2010)
Establishment of SCCF Control

  1. SCCF control can be established in different ways.

    1. Form 9382, Batch Transmittal—to establish non-remittance returns and documents through BBTS. (See IRM Figure 3.17.30-1)

      Figure 3.17.30-1

      This image is too large to be displayed in the current screen. Please click the link to view the image.
    2. Form 813, Document Register—to establish non-Residual Remittance Processing System (RRPS) remittance documents through the Integrated Submission and Remittance Processing System (ISRP). (See IRM Figure 3.17.30-2)

      Figure 3.17.30-2

      This image is too large to be displayed in the current screen. Please click the link to view the image.
    3. Remittance Processing System (RPS) Documents—all payments and returns processed through RPS are established on the SCCF directly from a control tape produced by the RPS system.

    4. IDRS Blocks - all blocks processed through IDRS are also established on the SCCF directly from a Control tape produced by the IDRS system.

    5. Adjustment Codes - a record can be established on the SCCF with a SCCF Adjustment. The adjustment codes for establishing SCCF records are explained in IRM and IRM

    6. Nullified Unpostables - Nullified unpostables with Action Codes 1 and 8 are established on the SCCF from a tape produced by the Generalized Unpostable Framework (GUF).

    7. IRP - Master Control Records (MCR) are also produced on a control tape from IRP OCR. These MCRs are identified by Input System Source Code S.

    8. Modernized Electronic File (MeF) programs generate master control records for the SCCF.  (01-01-2010)
Reprocessable and Unpostable Control Records

  1. Master Control Records for reprocessable returns are created with a source Code R to identify the record as reprocessable.

  2. Any block established on the SCCF as a nullified unpostable, deleted unpostable, or reprocessable that had previously been removed to the SCCF historic will create a reactivation record to recall the historic module to the open SCCF. Normally, the historic record is extracted and moved to the front of the open module the next day.  (01-01-2010)
Processing of Master Control Record Source Documents

  1. The following information pertains to processing of MCR source documents.  (01-01-2010)
Batch Block Tracking System (BBTS)

  1. The Batch/Block Tracking System (BBTS) is an integrated batch creation and tracking system. BBTS resides on a mini computer and is connected to work areas through the Submission Processing Campus local area network.

  2. Under BBTS:

    • All Document Locator Numbers (DLNs) are generated on-line, without the possibility of systemic duplication.

    • The MCR is output via daily creation of the BBT0103 file, which is input to GMF04 for input to SCF01.

    • Errors in batch creation are nonexistent. Almost all entries are validated at the time of input. No record may be committed to the database until all errors are corrected.

  3. The BBTS incorporates the following capabilities:

    • Batch number generation for all types of returns: Non-remit (N/R), With-remit (W/R)

    • DLN generation

    • Batch tracking

    • Road mapping capabilities

    • RPSID number generation

    • Batch deletions

    • Automatic, paperless adjustments and rollbacks

    • Automatic MCR generation for N/R and W/R

    • On-line information reports for users

    • Automatic generation of Form 9382, Form 813, and Form 813-A  (01-01-2011)
Form 9382 Batch Transmittal

  1. The BBTS generated Batch Transmittal, Form 9382, is routed to Data Control for retention and balancing.

  2. See IRM for MCR verification procedures.  (01-01-2011)
Form 813 Document Register

  1. Part 2 of every Form 813 is routed to Data Control by Clearing and Deposit or from other Submission Processing Campus functions which assign DLNs for remittance documents.

  2. The Form 813 should comprise 100 or fewer documents within the block.

  3. In the upper left portion enter an Alpha Block Control number which is obtained from the Batching Function.

  4. Run a tape on all Form 813s and enter the count and amount on the cover sheet being routed to Data Conversion. The cover sheet may be used by RRACS for journalization. (See IRM Figure 3.17.30-3)

  5. The Form 813 is routed to Data Conversion for a Master Control Record to be prepared unless the Form 813 is identified as one of the following:

    • Form RPS 813

    • Renumbered Reject

    • Reinput Document

    • Document Code 52 or 54

    • RPS Document Remittance Register Report, ISR0541 (Form 813 equivalent)

    • Form 813 originating from BBTS Manual Deposit

  6. NMF applications from Unidentified Remittance File (URF) should be established using Command Code SCFAJ, Reinput Source Code U.

    Figure 3.17.30-3
    This image is too large to be displayed in the current screen. Please click the link to view the image.  (01-01-2010)
Accounting Control Package

  1. The Submission Processing Campus Accounting Function receives Accounting Control Packages for all deposits from the Receipt and Control Branch.

  2. Portions of the package are used by Data Controls for SCCF balancing after Accounting Control balancing has been completed.  (01-01-2010)
Master Control Record Verification

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

  1. Before releasing the miscellaneous Form 813 to Data Conversion, run an adding machine tape by Julian date.

  2. When the MCRL is received, the total amount of the MCRs should equal the Deposit Tickets plus the tape of the miscellaneous Form 813.  (01-01-2010)
Imbalance Conditions

  1. If there is an imbalance review:

    • Tapes of the miscellaneous Form 813.

    • Invalid Record List.

    • Form 813 for errors on the MCRL made by Data Conversion.

    • This balancing will insure that all master controls records are correctly transcribed.  (01-01-2010)
Form 8627 Control Record List (CRL) Balancing Worksheet

  1. Prepare Form 8627 (or local substitute) to balance current revenue receipt master control records to the Redesigned Revenue Accounting Control System (RRACS) by tax class. (See IRM Figure 3.17.30-4)

    Figure 3.17.30-4

    This image is too large to be displayed in the current screen. Please click the link to view the image.
    1. Prepare a separate form for the IDRS, mainline, and RRPS portions of the Master CRL each day. The mainline portion should be prepared immediately because the amounts have been prejournalized from the deposit tickets. The IDRS and RRPS portions can be partially prepared, then completed when the deposits have been journalized.

    2. The Taxpayer Assistance Center (TAC) Offices are now processing payments through IDRS CCPAYMT. The AORR and EOD 16 runs need to be balanced daily. If a payment was deposited by the TAC Office that could not be input through IDRS, the TAC Office would prepare a Form 3244 to be processed manually. The deposit ticket will need to be split to balance the Mainline and IDRS Control Listing. If any discrepancies are found, contact the appropriate TAC Office immediately.

    3. This form will verify that all deposit amounts have been properly classified on the MCRL and the general ledger.

    4. Complete the top portion by entering the amounts from the tax class summary at the end of the MCRL. If any tax class amounts are changed as a result of adjustments prepared from the MCRL, enter the corrected amount. (See IRM Figure 3.17.30-5)

      Figure 3.17.30-5

      This image is too large to be displayed in the current screen. Please click the link to view the image.
    5. Take all journal windows (210, 250, 400, etc.), add by tax class, and associate with the Form 8166, Input Reconciliation Sheet. List the journal and Form 8166 number on the bottom part of form by tax class. (See IRM Figure 3.17.30-6) Use the EOD 16 Report for Journal windows needed to balance the IDRS MCRL.

    Figure 3.17.30-6

    This image is too large to be displayed in the current screen. Please click the link to view the image.  (01-01-2010)
Master Control Record Listing Tax Class and Totals

  1. The total should be equal to the tax class and total of the MCRL portion. In case of an imbalance, these are some steps to take to recheck the amounts for each tax class.

    1. Recheck the Form 8166 to the daily posting summary to insure that they agree.

    2. In case of an error between tax classes, a 250 reclass correction may be necessary.

    3. Check to insure that the DCF and URF have been journalized correctly. DCF will always be tax class 1 and URF will always be tax class 2.

    4. Check Form 813 back to the CRL to insure that Data Conversion has not made a transcription error on either the DLN or amount.  (01-01-2012)
Residual Remittance Processing System (RRPS) and Lockbox Procedures

  1. Most IMF and BMF payments are processed through the ISRP Residual Remittance Processing System (RRPS) and Lockbox. RRPS run ISR05 and Lockbox RPS01 generates a tape of master control records which are processed to the SCCF through RPS01, GMF04 and GMF06. On the same day, RPS 05 and RPS 07 creates blocks of transaction records which are processed through the regular series of GMF runs.

    1. Only payments are processed through ISRP RPS.

    2. Returns are separated from the payments and routed for non-remittance batching.

    3. The DLN of the payment is assigned via ISRP RPS and will have the Julian Date of the deposit.

    4. The DLN of the payment is assigned via Lockbox Bank programming with a unique FLC for the vendor site by Campus. The DLN will have the Julian Date of the deposit.

    5. ISRP sends a 170 batch journal daily to RRACS.

    6. Lockbox sends a 180 batch journal daily to RRACS.  (01-01-2010)
RRPS and Lockbox Payment Processing and Balancing

  1. Ensure that all RRPS and Lockbox transactions are accounted for in the processing system.

  2. Balance the STD and OCR Raw Data File Block and Document Count from all the daily RPS0541, RRPS Pre-Mainline Update Run Control Report to the Total Blocks and Total Count to the RPS0341, RRPS Remittance Recap and the Input Files records, and the GMF0440.

  3. Balance the Mainline Raw Data File, Internal Controls and Output Controls, Block and Document Counts on the RPS0740, RPS EIF Match Run Control Report to the RPS0341, Total Blocks and Total Count on the RPS Remittance Recap. (See IRM Figure 3.17.30-7 and Figure 3.17.30-8)

    Figure 3.17.30-7

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

    Figure 3.17.30-8

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  4. Balance the Lockbox document count and total deposit credits from the RPS9720, OCR Block Detail Listing (last page of the report) to the RPS0341 (Lockbox), RPS Remittance Recap. If the reports do not balance, contact your Lockbox coordinator according to local procedures.  (01-01-2010)
Balancing Deposit Ticket to Service Center Control File (SCCF)

  1. Balance the Block Count, less Tax Class 9 Blocks, from the ISR0551, Deposit Summary Report to the RRPS Block Counts from the RPS0341, the RPS0541, and the GMF0440. User Fees will be included in the Tax Class figures. (See IRM Figure 3.17.30-9)

  2. Balance the Form 215-A, Deposit Ticket Amount, less Tax Class 9 Amount to the RPS0342, General Ledger Account Number List, Total Amount.

  3. Balance the SCF1142, MCRL to the RPS0341, RPS Remittance Recap by counts and amounts. (See IRM Figure 3.17.30-10 and Figure 3.17.30-11)

    Figure 3.17.30-9
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Figure 3.17.30-10
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Figure 3.17.30-11
    This image is too large to be displayed in the current screen. Please click the link to view the image.  (01-01-2010)
Quick Count RRPS Balancing

  1. Ensure that all RRPS payment transactions are accounted for in the processing system.

  2. Balance the SCF1142, MCRL and SCF1143, Recap of the MCRL by Account Description, Tax Class, Block Count, Document Count, and Amount to the following output reports:

    • RPS Remittance Recap, RPS0341

    • General Ledger Account List, RPS0342

    • RRPS Document Remittance Register, ISR0541

    • General Ledger Account List, ISR0542


    See IRM Figures (3.17.30-12 and 13)

    Figure 3.17.30-12
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Figure 3.17.30-13
    This image is too large to be displayed in the current screen. Please click the link to view the image.  (01-01-2012)
RRPS Payment Processing Imbalances

  1. Check the following if an out of balance condition occurs:

    • If balancing reveals more money on the ISR General Ledger than can be identified on the RPS General Ledger, a drain problem has probably occurred.

    • Contact the System Administrator, and/or Receipt and Control, according to local procedures to confirm drain situation.

    • If the data can be recovered in the current drain, the data will be reflected in that deposit.

    • If the data cannot be recovered, it will require reinput by receipt and Control on the ISRP Transport System.

    • If the RPS General Ledger reveals more money than the ISR General Ledger, there is potential that block(s) were processed under more than one DLN.

    • Comparison of DLNs on the ISR0541 and RPS0341 should reveal the DLNs.


      Verification of the taxpayer account will identify if the taxpayer is receiving duplicate credit. Deletion of the non-ISRP DLN may be necessary.

    • Other reports may be considered if a count imbalance exists, such as the ISR05 and RPS05 Output Reports.

    • When an imbalance occurs, review the SCF0743 for RPS transcripts, including P-Coded blocks.

    • Review GMF0140, Run-to-Run Controls, Input File RRPS0701, Records Counted.

    • If the RRPS transaction imbalance cannot be identified by the above reports, it will be necessary to use an individual DLN comparison between the RPS and RRPS MCRLs and the Tape CRL.  (01-01-2010)
Remittance Transaction Research System

  1. The Remittance Transaction Research (RTR) System is a database which stores information from the Remittance Register Report (Form 813) and the Endpoint Master Listing Report. This system replaces the printing process of these reports produced by ISRP and allows research to be done on-line. (See IRM Figure 3.17.30 -14)

    Figure 3.17.30-14

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. The RTR System allows the user to query for specific records. It is important to enter as much information as possible in order to narrow your query request. Information that may be used includes:

    1. Deposit Date (MM/DD/YYYY).

    2. Transaction Date-This is the transaction date used on the header of Form 813.

    3. Transaction Code-The payment transaction code is used in the block header and is indicative of how the payment posted to the taxpayer's module.

    4. MFT-This is the Master File Tax code that indicates the type of tax paid.

    5. Block DLN-This is the 12 digit identifying number assigned to a block of payments.

    6. Taxpayer Identification Number-This is used for posting a payment to a taxpayer's account. This field is entered with no hyphens.

    7. Sequence Number-This is the 2 digit identifier of the DLN. Each payment will have its own number.

    8. Name Control-This is the first 4 letters of a taxpayer's name.

    9. Tax Period-This is the time period of a tax paid (YYYYMM).

    10. Money Amount-This is the amount of the credit processed. A '$' sign and/or '.00' do not need to be input in order to query.

    11. Transaction Date-This is the actual transaction date of the payment that posts to a taxpayer's account (MM/DD/YYYY).

  3. See the RTR Quick Reference Guide Version 1.1.0, for more information on this application.  (01-01-2010)
Receiving Voided and Corrected Batch Transmittals

  1. A copy of every Form 9382, Batch Transmittal, that is corrected or voided as a result of an error found by Data Conversion or Receipt and Control should be routed to Data Control.

  2. Be sure that the Transmittal provides sufficient audit trail information to document the change.

    1. A voided transmittal should indicate the disposition of the documents by showing the cross-reference DLN or other reason for the batch to be cancelled.

    2. A corrected transmittal should clearly show the original and new DLN or other information being changed.  (01-01-2010)
Transmittal Research and Corrections

  1. Research each block on SCFTR to verify that the block is open on the SCCF and that the previous transmittal has been processed. If not processed, pull the original transmittal and mark "void " , and route the corrected transmittal to ISRP as an original unless a new transmittal is being prepared, per local procedures.

  2. If the original transmittal was processed to the SCCF, enter SCFAJ to post the corrections.

    1. If one or more DLNs have been corrected, enter code 0–0 to establish the new DLN unless a new transmittal will be received, per local procedures. If the original DLN is open on the SCCF (and not a duplicate), enter code 0–2 to delete the original DLN. Be sure to include the cross-reference DLN in the Remarks for both records.

    2. If the correction is for item count, enter code 7–0 or 8–0 to correct the count on the blocks that have been changed.

    3. If the correction is for batch number, program number, or alpha, enter code 9-9 and show the change in remarks.

  3. For a voided transmittal, enter code 0–2 to delete each block from the SCCF.

    1. Enter in Remarks the cross-reference DLN or other information showing the source or reason for the void.

    2. The new DLN (if any) will be established from a new transmittal, not from SCFAJ. However, if the new DLN is already established, input a 9–9 to show the cross-reference DLN.

  4. Route corrected and voided transmittals for filing with the originals. If the batch or program was changed, make an extra copy so that the original can be filed under the new number.  (01-01-2015)
Modernized Electronic Filing (MeF) Manual Balancing

  1. Submission Processing Campuses processing Modernized Electronic Filed (MeF) returns should assure that SCCF control is established for all returns accepted by MeF that all transactions are accounted for in the system. Manual balancing procedures will need to be followed whenever the automated MeF balancing is turned off or whenever the BAL6240 and the GMF2545 do not complete successfully.  (01-01-2014)
MeF Balancing

  1. The MeF Control reports will provide the totals of accepted returns from MeF.

    1. The MEF0840 (DLN Listing) displays the total of block and document counts accepted by MeF and transferred for downstream processing.

  2. Verify that the block count on the GMF0440 matches the block count on the MEF0840 and the GMF2740.

  3. Verify that the block and document counts on the MeF0840 matches the block and document count on the GMF2740.

  4. Review SCF1142 and SCF1151 for error coded electronic DLNs. If an error code is noted, identify the root cause of the error code and take necessary actions based on the error code type.

  5. Review the SCF0341 (SCFDL) and SCF0743 for transcript errors with electronic DLNs. If a Good Block Proof (GBP) requires deletion, GMF25 TEP will have to be removed from the schedule and the electronic returns will have to be processed through the normal daily GMF15 TEP.

  6. If discrepancies are identified that require computing center involvement, open a Priority 1 KISAM ticket and assign to EOPS-ECC-MOB-SCSS-UNISYS (Unisys CSA staff) with a share assign to EOPS-ECC-OSSVB-USS (Unisys Scheduling staff).  (01-01-2015)
Automated MeF Balancing Procedures

  1. BAL6040 and 6140 are run control reports implemented in 2007. They are generated through automated programming that total the MeF transmission, balance MeF to SCCF and scan for error code and invalid conditions. If any discrepancies (balancing or error codes) are identified, the automation will abort and the process will have to be completed manually, see IRM 3.17.30 2.8. These output records must be handled as a daily priority and verified prior to requesting the regular consolidated TEP. During the first week of the new year the MeF TEP runs will need to be balanced manually until the initial MeF runs can be verified as correct. BAL62 is the automated MeF TEP programming, refer to IRM

    1. BAL6040 will perform a balance between MEF0801 and MeF08-02 and will build the block and document counts using these input files. The block and document counts will also be compared and validated against MEF0840. If the automation notes a difference in the block and/or document counts, the BAL60 will error and will require CSA intervention.


      BAL6040 has sequence numbers that will be helpful in identifying any missed transfers from MeF.

    2. BAL6140 will complete the balancing and validity process (MeF to SCCF).

    3. Data Control is required to verify the accountability controls MEF0840 are loaded to Control D for viewing and retention.

    4. Data Control is required to verify the automation reports BAL6140 completed successfully and is available for viewing and retention in Control D.  (01-01-2010)
Submission Processing Campus Recognition Processing System (SCRIPS) Procedures

  1. SCRIPS is an input processing system which replaced the OCR (REI/Scan-Optics) systems in the Submission Processing Campuses. SCRIPS will process Form 941 and Form 940, Schedule K-1 and IRP. These forms will be scanned by SCRIPS and processed through DED, GMF, and SCCF.

  2. SCRIPS is an image capture and data processing system. Capturing images allows the system to use labor savings technologies, such as character recognition (both image and optical). Through the use of these combined technologies, SCRIPS can offer a system that will reduce labor associated with handling paper and performing data entry.

  3. SCRIPS will be able to store and retrieve digitized images of Form 941, Form 940 and Form 1096 and Schedule K-1. SCRIPS will interface and be integrated into other input initiatives.

  4. The Block Header control data is recorded on computer tape. The information on the tape is then transferred to the SCCF. This process sets up or "establishes" the blocks on the SCCF. The information includes the block DLN, block control identification, batch control number and total volume in the block. The Accounting Function has the responsibility for the SCCF information. If the SCCF computer program detects an error in the information that is input to the file, the Block Header data will print out on an Invalid Listing that is worked primarily by the Accounting Function.  (01-01-2010)
SCCF Transcript Format

  1. The following section defines the SCCF Transcript format.  (01-01-2010)
On-Line SCCF Transcripts

  1. To access any DLN on the SCCF, enter Command Code SCFTR, followed by the Master File System Code and the Block DLN, with a space only between the command code and the MFID code. (See IRM Figure 3.17.30-15)

    Figure 3.17.30-15

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. The Master File system codes are:

    • 1 - IMF

    • 2 - BMF

    • 3 - EPMF

    • 5 - IRP

    • 6 - NMF

  3. The DLN must be entered as 12 numerics without hyphens or spaces.

    1. If the request contains a non-numeric Master File System Code or less than twelve numerics in the DLN, the message "Invalid Request" is displayed. (See IRM Figure 3.17.30-16)

      Figure 3.17.30-16

      This image is too large to be displayed in the current screen. Please click the link to view the image.
    2. If more than thirteen numerics are entered, the first thirteen (MF System Code plus twelve digit DLN) will be read.

  4. Use Tax Class 6 or the true tax class for NMF. If tax class 6 is used, the true tax class will be determined, validated, and displayed in the DLN of the transcript response, if appropriate.

  5. If the DLN is not on the SCCF for the requested Master File, the message "No Record of DLN" is displayed. (See IRM Figure 3.17.30-17)

    Figure 3.17.30-17

    This image is too large to be displayed in the current screen. Please click the link to view the image.
    1. Recheck the Master File and DLN of the request.

    2. If any positions have been entered incorrectly, overlay with the correct request and transmit.

  6. If the DLN is open on the SCCF, the complete transcript is displayed. (See IRM Figure 3.17.30-18)

    Figure 3.17.30-18

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  7. If multiple research attempts are done from the same Master File, the operator may tab twice after initial request to place the cursor on the first position of the DLN for overlaying the subsequent DLN.

  8. If the block was removed to the Historic transcript after conversion to the on-line SCCF, the response is an abbreviated record containing only the block DLN and the latest historic cycle, plus a pre-formatted SCFTRH record to request reactivation of the historic transcript. If additional research is necessary, transmit the SCFTRH request. See IRM for additional instructions.

  9. The on-line control file is updated continually for on-line SCCF adjustments and updated daily for batch processing at the conclusion of the SCF03 run.

  10. SCFTR displays up to 10 pages, with 15 control records per page. If more than 150 records had been input, some of the records would have been consolidated to prevent an overflow condition.

  11. Use the print option to get a copy of the transcript. For multi-page transcripts, this is the only way to see the entire record at one time. However, print the transcript only when necessary.  (01-01-2010)
Transcript Balance Section

  1. All SCCF transcripts are printed or displayed in the same basic format. The top portion identifies the current status of the block. (See IRM Figure 3.17.30-19)

    Figure 3.17.30-19

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. Each SCCF transcript displays six different count and amount balances. The total in-process balance is the sum of the Manual, Error, and Reject balances. The following paragraphs match the letters on IRM Figure 3.17.30 -19.


    IRM Figure 3.17.30 -19 and the following generally apply to original blocks on the active SCCF rather than blocks which have been reactivated from the Historic.

  3. The Date is always the current date for on-line transcripts. For printed transcripts, the Date is the system date. (a)

  4. Block Document Locator Number (b)

  5. The Original balance normally reflects the figures on the block at the time it was established. (c)

    • The original count and amount can be increased by codes 7–0, 6–4, 6 –0, and 6–2 or decreased by code 8–0.

    • Codes 6 - 4 (rejected unpostables), 6–0 (reinput unpostables) and 6–2 (deleted unpostables) will only increase the original count up to 100. If the count is already 100, From Codes 6 will decrease the good balance and increase the manual, reject, or delete balance.

  6. The manual balance represents items that have been set up on the SCCF but have not yet been transcribed. This includes reinputs and reprocessables that are yet to be re-transcribed. (d)

    • The manual balance is established or increased by control records 0–0, 2 –0, 3–0, 4–0, 5–0, 6–0, or 7–0.

    • The manual balance is decreased with codes 0–2, 0–3, 0–4, 0–5, 1–2, 1–3, 1–4, 1–5, or 8–0.

  7. The Error balance represents items that are in the Input Correction inventory, including both error registers and Error Resolution System error items. The Error balance is increased with from-to codes 0–3 and 1–3 or decreased with codes 3–0, 3–2, 3–4, and 3–5. (e)

  8. The Reject balance represents items in the reject or ERS suspense inventories. (f)

    • The Reject balance is increased with from-to codes 0–4, 1–4, 3–4, or 6–4.

    • The Reject balance is decreased with codes 4–0, 4–2, or 4–5.

  9. The Delete balance is not an open balance, but is provided for informational purposes to show items and money that have been deleted from the block. The Delete balance is increased with Codes 0–2, 1–2, 3–2, 4–2, or 6–2 and decreased with code 2–0. (g)

  10. The Good balance, also not an open balance, shows the count and amount sent to Enterprise Computing Center (ECC) for posting. The Good balance is increased with codes 0–5, 1–5, 3–5, and 4–5. The Good balance is always decreased with 5–0 and may be decreased with codes 0–0R, 6–0, 6–4, and 6–2. (h)

  11. The batch and program numbers (BP) are shown on most non-remittance blocks. (i)

  12. The Action Delete Status Indicator (ADSI) is off (0) unless a Trans Deletion Control Record or 7–7 SCCF adjustment is posted to the module. If the indicator is on (1), no Good Block Proof Record can post to the module. (j)

  13. The Block Status Code (S) identifies the current status of the Block on the SCCF. (k)

    • A Active—Open manual, error, or reject balance

    • D Being Deleted—An 8–2 adjustment has been entered today

    • H Historic—shown on a Historic transcript only

    • I Inactive—No open manual, error, or reject balance

    • S Shelved—Full paid DLN with no processing activity

  14. The Block Out of Balance Indicator (B) is 1 if the block is in BOB status or 0 for all other blocks. The indicator is turned on with a 0–1 control record or off with code 1–0, 1–2, 1–3, 1–4, or 1–5, or whenever the SCCF manual balance is reduced to zero. (l)

  15. The Age Counter (A) shows the number of times that a block has been selected for the monthly SCCF age review. Each time the block is printed on the monthly age transcript, the indicator is increased by one. The indicator is never decreased, unless a Historic block is reactivated as a reprocessable. (m)

  16. The Historic Cycle (HC) is filled with zeros when the original block has never been pulled off to a Historic. HC with a cycle number represents the latest cycle that a block has gone to the Historic file. (n)  (01-01-2010)
Control Record Section

  1. Each control record that posts to the SCCF is shown in the control record section of the transcript. (See IRM Figure 3.17.30-20)

    Figure 3.17.30-20

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. The on-line transcript displays one control record per line, while the printed transcript normally displays two, reading across.

    1. For a printed transcript the first record is printed on the left side of the first line, the second record on the right side of the first line, the third record on the left side of the second line, and so on.

    2. Renumber block proof and on-line SCCF adjustment records require an entire line because of the larger size of the record. The cross-reference DLN for renumber records is shown at the end of the record and the cross-reference serial number is shown in the second serial number position. For adjustments, the remarks field is shown at the end of the record. If the remarks field was entered as all numeric, it is displayed and formatted as a cross-reference DLN.  (01-01-2010)
Record Control Elements

  1. The elements of each control record on the transcript are as follows:

  2. SC Block Control Number (ABC)—a

  3. Record Type ID Code—b

    • 0 = SCCF Adjustment

    • 1 = Master Control Record

    • 2 = BOB Control Record

    • 4 = Generated SCCF Adjustment

    • 5 = Reinput or Delete Block Proof Record or Trans Deletion Control Record.

    • 6 = Renumber Block Proof Record or Renumber Adjustment Record.

    • 7 = Good, Error, or Reject Block Proof Record

  4. From Code (See IRM—c

  5. To Code (See IRM—d

  6. Reinput Source Code (N—Nullified, R—Reprocessable, U—Unidentified Remittance, 4—Reinput, H—Duplicate of Historic block, E—Multiple EPMF deletes)—e

  7. Control Record Source Code—f

  8. SCCF Posting Date (YYYYDDD format)—g

  9. SCCF Posting Cycle (YYYYCC format)—h

  10. Document Count—i

  11. Serial Number—XX indicates that 2 or more control records have been combined for posting to the SCCF—j

  12. Remittance Amount—k

  13. Sign (minus for credit, blank for debit)—l

  14. Cross-reference DLN—m

  15. Cross-reference serial number—n  (01-01-2010)
Invalid Record Section

  1. This section prints only for the Invalid Transcript, SCF0743, and is displayed for on-line SCCF adjustments.

  2. Each control record that fails to post to the SCCF is printed at the bottom of the transcript. For NR (no record) transcripts, this is the only section except for the DLN and transcript code.

  3. The standard elements of the invalid record are as follows: (See IRM Figure 3.17.30-21)

    Figure 3.17.30-21

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  4. The remaining elements vary with the type of control record. See IRM for additional information on the record formats.  (01-01-2010)
Control Record Formats

  1. Frequently, when working the Invalid CRL or the SCCF Invalid Transcript, it is necessary to examine the complete invalid record.

  2. All control records contain 92 characters. Positions 1–61 and 89–92 are standard, although some of the positions may be blank for some types of records.

  3. Position 1—Record Type ID Code—a

    • 0—SCCF Adjustment

    • 1—Master Control Record

    • 2—BOB Control Record

    • 4—Generated SCCF Adjustment

    • 5—Reinput or Delete Block Proof Record or Trans Deletion Control Record

    • 6—Renumber Block Proof Record or Renumber Adjustment Record

    • 7—Good, Error, or Reject Block Proof Record

    • 8—Block Out Of Balance Release Record (passes through SCCF to PCD)

  4. Positions 2–4–SC Block Control Number. The alpha may be blank or present for any type of control record.—b

  5. Position 5—From Code. Must be 0–9 and a valid combination. See IRM The From and To codes may be blank only for a Trans Deletion Control Record.—c

  6. Position 6—To Code. Must be 0–5, 7, 9, or blank and a valid combination. See IRM—d

  7. Position 7—Reinput Source Code. This position must be blank, 4, E, H, N, R, or U.—e

    • 4—Reinput

    • E—Override error check for EPMF deletion

    • H—Duplicate of Historic block

    • N—Nullified Unpostable

    • R—Reprocessable

    • U—Application from Unidentified Remittance File

  8. Position 8—Master File System ID Code—f

    • 1—Individual Master File (IMF)

    • 2—Business Master File (BMF)

    • 3—Employee Plans Master File (EPMF)

    • 5—Information Returns Processing (IRP)

    • 6—Non Master File (NMF)

  9. Positions 9–19—Block DLN—g

  10. Position 20—DLN Year Digit—h

  11. Positions 21–24—Document Count—i

  12. Positions 25–28—Batch Number—j

  13. Positions 29–33—Program Number—k

  14. Positions 34–46—Credit Amount—l

  15. Positions 47–59—Debit Amount—m

  16. Positions 60–61—DLN Serial Number—n

  17. Positions 90–92—Control Record Error Codes—o  (03-19-2014)
Variable Record Format

  1. The remaining positions (62–88) are variable, depending on the type of record. Positions not listed below are blank filler fields.

  2. Master Control Record Information:

  3. Position 62—Control Record Source Code (normally blank)

    • M—Manual Input

    • R—Rejects

    • E—Error

    • B—BOB

    • F—ERS

  4. Position 63—Input System Source Code

    • A—ASFR

    • C—SCRIPS

    • D—Electronic Transmitted Document (ETD)

    • E—Electronic Filing

    • F—XML

    • G -Fed Tax II

    • I—IDRS

    • L - MEF (IMF and BMF)

    • M -Mag Tape

    • P—PAC

    • R—Remittance Processing System (RPS)

    • S—IRP OCR

    • U—Unpostables

    • W -WIRS (CAWR)

    • blank—ISRP/DED

  5. Positions 64–75—Cross-reference Block DLN (including year digit)

  6. Positions 76–77—Cross-reference DLN serial number

  7. Position 78—System Accumulation Indicator

    • 0—Non Prejournalized

    • 1—Prejournalized debit

    • 2—Prejournalized credit

    • 3—Prejournalized debit or credit

    • 4—Other prejournalized debit

    • 5—Other prejournalized credit

    • 6—Other prejournalized debit or credit

    • 7—Future prejournalized

  8. Reinput Block Proof Record

    • Position 62—Control Record Source Code

    • Positions 63–65—Abstract Number

    • Positions 66–69—Block Record Count

    • Position 70—Delete Source Code, M for Manual, S for SCCF, C for computer generated, and blank

    • Positions 71–79—TIN

    • Positions 80–83—Name Control

    • Position 84—Prior Year Code 3—Prior Year

    • Position 85—System Accumulation Indicator

  9. Renumber Block Proof Record

    • Position 62—Control Record Source Code

    • Positions 63–74—New Block DLN (including year digit)

    • Positions 75–76—New DLN Serial Number

    • Position 77—New Master File System ID Code

    • Position 78—System Accumulation Indicator

    • Position 79—New System Accumulation Indicator

  10. Reject Block Proof Record

    • Position 62—Control Record Source Code

    • Position 63—System Accumulation Indicator

  11. SCCF Adjustment Record

    • Position 62—Control Record Source Code. See IRM

    • Positions 63–65—NMF Abstract Number

    • Position 66—System Accumulation Indicator

    • Positions 67–76—Employee Number (present for on-line adjustments)

    • Position 84—ISS Code, Value of "C" for SCRIPS

    • Position 89—SCFAJ Update Indicator (1=SCFAJ, 0=Other source)

    • Positions 90–92—Control Record Error Code Field

  12. BOB Control Record

    • Positions 34–37—Generated Block Document Count

    • Position 38—BOB Code

  13. Delete Block Proof Record

    • Position 62—Control Record Source Code

    • Positions 63–71–TIN

    • Positions 72–75–Name Control

    • Position 76—System Accumulation Indicator

  14. Error Block Proof Record

    • Position 62—Control Record Source Code

    • Position 63—System Accumulation Indicator

  15. Good Block Proof Record

    • Position 62—Control Record Source Code

  16. Position 63—Trans Source Code of the Good Block Proof Record.

    • M—Mainline

    • U—Unpostables

    • I—IDRS

    • Z—OCR

    • B—AVR

    • C—ICS

    • E—AIMS

    • L—ALS

    • R—ASFR(IDS)

    • S—SPack

    • V—TRIS

    • Z—Default

  17. Positions 64–66—NMF Abstract Number

  18. Position 67—Document Prior Status Code

    • D—Raw Input (non-BOB)

    • B—Corrected BOB

    • U—Unpostables

    • E—Errors

    • R—Rejects

    • G—Good transaction

    • W—Raw Document Unit

    • I—IDRS

  19. Positions 68–71—Block Record Count

  20. Positions 72–83—Trans Tape Sequence Number

  21. Position 84—Treasury Reports Data Indicator

    • 1—Block contains gas and oil data

  22. Position 85—Input System Source Code (see MCR above)

  23. Position 86—System Accumulation Indicator  (01-01-2010)
Reactivation of SCCF Historic Transcripts

  1. Any module that has been removed to the Historic Database in the current year or prior six years may be reactivated.

    1. Modules with reprocessable or nullified unpostable activity automatically generate reactivation requests.

    2. Modules that require research of the Historic transcript may be reactivated with Command Code SCFTR, definer H.

  2. Historic reactivation requests are generated whenever a 0–0 R (reprocessable) or 6–4, 6–0, or some 6–2 (nullified) control record is posted to a SCCF module where only an abbreviated historic data base record is present.

    1. Nullified control records (from–to code 6–2) deleted from IMF with an IMF DLN do not generate a reactivation request nor is the 6–2 control record posted to the SCCF data base. These control records appear on the IMF Nullified CRL for research capability but are dropped from further processing.

    2. Only the reactivating control record is posted to the SCCF data base initially. When the generated request is processed in SCF96 and the SCF97, the old control records will be moved in front of the current activity on the SCCF module. (See IRM Figure 3.17.30-22)

    3. SCCF modules reactivated by 6–2 control records will be in inactive status (Block Status Code I).

    4. For aging purposes, reprocessables are treated as new modules, with the cycle of the 0–0 R record treated as the beginning cycle. For nullified unpostable records, the age indicator and original cycle of the historic record are retained and used for age analysis.

      Figure 3.17.30-22

      This image is too large to be displayed in the current screen. Please click the link to view the image.
    5. On rare occasions, a new block MCR may match the DLN of an abbreviated historic record for a block that was actually numbered ten years earlier. In this case, the MCR for the new block can be established only with Command Code SCFAJ, from–to code 0–0, reinput source code H. See transcript code 04 instructions in IRM

  3. Blocks reactivated by SCFTRH request for historic research are created in Inactive status on the control file.  (01-01-2010)
SCFTR Transcripts

  1. In addition to the control records from the Historic, each reactivation from SCFTRH also generates an informational record to show the date and cycle of reactivation. (See IRM Figure 3.17.30-23)

    Figure 3.17.30-23

    This image is too large to be displayed in the current screen. Please click the link to view the image.
    1. This Record contains record type 4, from–to code 9–9, control record source code H and the literal "HIST REACTIV" in the remarks field. This generated control record does not appear on the Adjustment CRL or any other listing.

    2. With no further activity, the block will remain on the SCCF data base for two cycles from the date of the 9–9 H record, then removed to the next historic.

    3. All module balances that were present on the Historic module will also be present on this type of reactivated module.

    4. To request reactivation of a SCCF historic module, enter Command Code SCFTR in the normal manner.

    5. If the block is not on the SCCF data base but is available for reactivation, the response will be an abbreviated SCCF transcript with only the DLN, historic cycle, and "H" block status code, plus a pre-formatted SCFTRH request record on the first line, and the message "The complete record of the DLN you requested is on the SCCF historic file. To request overnight reactivation for research, move to the end of the SCFTRH record, and transmit." (See IRM Figure 3.17.30-24)

      Figure 3.17.30-24

      This image is too large to be displayed in the current screen. Please click the link to view the image.
    6. The screen shows that the request was accepted. (See IRM Figure 3.17.30-25)

      Figure 3.17.30-25

      This image is too large to be displayed in the current screen. Please click the link to view the image.
    7. If a SCFTRH request has been entered earlier in the day or a previous day but not yet processed, no damage will be done by entering the request again. The SCF17 program sorts all incoming reactivation requests, giving priority to requests from batch processing, then to the earliest on-line request. Duplicate requests will be dropped.

    8. The SCFTRH format is also valid without first using SCFTR by entering the entire record. The format is the same as SCFTR, plus the historic cycle: SCFTRH 1292110281049 8913.

    9. Any reactivation request that has been created on-line from SCFTRH or SCFAJ since the last SCF17 run can be reviewed, corrected, canceled, or added by entering Command Code SCFTR with definer R. Requests generated from batch processing are passed directly to SCF17 and are not available for review.  (01-01-2010)
SCFTRR to Change or Delete Records

  1. Use SCFTRR to change or delete a record if a mistake was made while using SCFTRH or SCFAJ.

  2. Enter SCFTRR and transmit. The response is a screen display of all historic reactivation requests that have been created during the same day. (See IRM Figure 3.17.30-26)

    Figure 3.17.30-26

    This image is too large to be displayed in the current screen. Please click the link to view the image.  (01-01-2010)
SCFTR Requests

  1. This file contains SCFTRH requests, plus requests generated as a result of posting 0–0 R, 6–4, 6–0, or 6–2 control records from SCFAJ to modules on the Historic file. The records are listed in the order in which they were input. The SCFTRR file contains up to 682 records.  (01-01-2010)
Action Codes

  1. Overlay the Action Code X with one of the following codes to correct the file:

    Action Code Description
    R to remove a record from the historic reactivation request file.
    C to change a record and overlay the correct information.
    A records can be added and to overlay Master File, block DLN, and cycle of the first available x-filled line.
    1. Since access with Definer R is non-restrictable, it may be desirable to monitor the SCFTRR file. Additions to the reactivation request file by other than Data Control technicians should be made using Command Code SCFTRH; changes to the request file by Data Control should be required infrequently.

    2. Like SCFTRH, records created or corrected in SCFTRR will generate a special 9–9 H control record, with "Hist Reactiv" in remarks.

    3. When all corrections are made, move to the bottom of the screen, and transmit. All records with an Action Code other than X are validated. If there are no error messages, the request file has been updated.

    4. If the updated file is accessed again with SCFTRR, the records that were previously added or corrected will show with an Action Code X. This prevents unnecessary revalidation of prior SCFTRR input.  (01-01-2010)
Error Messages

  1. An error message causes the entire transmission to be rejected and the file is returned to the previous status.

  2. The error messages are:

    1. Duplicate Request—The same Master File, DLN, and cycle have been entered twice. While duplicates from other sources are valid for input, SCFTRR will not accept the same record twice.

    2. Non-Numeric DLN—The DLN must be 12 numerics.

    3. Non-Numeric Cycle

    4. Invalid Action—The Action code must be A, C, or R.

    5. Invalid Cycle—The cycle number must be numeric and cannot be greater than the current cycle.

    6. Invalid Master File—The Master File code must be 1–6.  (01-01-2010)
Historic Reactivation

  1. The historic reactivation request file contains only requests from the same day. If the SCF96 program was not run after a previous SCF17, requests from the previous day will still be processed, but they cannot be accessed or corrected.

    1. Requests for reactivation are collected and sorted in SCF17 for processing in runs SCF96 and SCF97. A report from SCF17 lists the historic cycles that contain records requested for reactivation. (See IRM Figure 3.17.30-27)

      Figure 3.17.30-27

      This image is too large to be displayed in the current screen. Please click the link to view the image.
    2. SCF96 matches the records on the historic reactivation request file with the tapes of historic transcripts and extracts the records to be reactivated.

    3. The historic tapes for each cycle identified on the SCF17 report are run against the request file in the SCF96 program. Historic records are expected to remain on the potential reactivation file for five years.

    4. While SCF96 is expected to be run daily, at least for the recent cycles, each Submission Processing Campus also has the option of not running the program and retaining all reactivation requests to be run on a subsequent evening.

    5. SCF97 loads the extracted historic records onto the SCCF data base and must be run after each SCF96 before the next SCF03.  (01-01-2010)
Adjusting the SCCF

  1. The following instructions pertain to adjusting the SCCF.  (01-01-2010)
Types of Adjustments

  1. Adjustments to the SCCF are prepared as a result of SCCF posting errors, age review, and other problems identified during processing.

  2. Most adjustments to the SCCF are entered with Command Code SCFAJ. With SCFAJ, each adjustment is input, validated, and posted in real time.

    1. Input of SCCF adjustments through the ISRP is still valid as a backup. However, ISRP input is recommended only when a large number of adjustments must be prepared or when Command Code SCFAJ is unavailable. Input of SCCF adjustments by punched card is no longer valid.

    2. Form 4028 may be used as a backup source document for SCCF adjustments. The form may also be used if a SCCF adjustment must be prepared by someone who is not authorized to use SCFAJ.

    3. Be sure to annotate the source listing or transcript with the adjustment information and date if Form 4028 is no longer being used as a paper record of the adjustment. The SCFAJ remarks field is the only other permanent audit trail.  (01-01-2010)
Command Code SCFAJ Access

  1. Access to Command Code SCFAJ should be carefully controlled by the Accounting Authorizing Official to prevent unauthorized or untrained personnel from making improper adjustments.

    1. Any person who prepares or inputs a SCCF adjustment may be affecting more than just the SCCF module that was in error.

    2. Adjustments are of major importance in maintaining account balances on the SCCF and should be prepared with full knowledge of what corrective action must be taken and how that action affects the SCCF.

    3. When preparing an adjustment, always bear in mind that the "In Process" prejournalized amounts must agree with General Ledger (RRACS) Account (IMF) 4220, (BMF) 4120, and (NMF) 4420.

    4. Adjustments to the SCCF can be generated by input from the BOB, Reject, and Error functions. SP BBTS users in control areas may also create SCCF adjustments via Batch Block Volume Change Application.

    5. The From and To Code determine the type of action to the SCCF.  (01-01-2010)
From and To Codes

  1. Every transaction that posts to the SCCF contains a From Code and To Code.

    1. For Block Proof Records, the From Code shows the balance being reduced, while the To Code shows the balance being increased.

    2. SCCF adjustment Records may transfer a balance the same way as Block Proof Records, change the in process balance only, or merely alter an indicator or code on the SCCF module.

  2. When the From and To Codes are both in the range of 0 to 6, the standard meanings apply.

    From Code To Code Meaning
    0 0 Raw data/manual
    1 1 BOB
    2 2 SCCF and File Delete
    3 3 Error
    4 4 Reject
    5 5 Good Tape
    6   Unpostables

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