Part 2. Information Technology

Chapter 3. IDRS Terminal Responses

Section 16. Command Codes RFINK and RAFRQ

2.3.16 Command Codes RFINK and RAFRQ

Manual Transmittal

July 12, 2023

Purpose

(1) This transmits revised IRM 2.3.16, IDRS Terminal Responses, Command Codes RFINK and RAFRQ for RAF Inquiry.

Material Changes

(1) Updated the Internal Controls information within the first subsection of this IRM, Program Scope and Objectives. Now it includes subsections 2.3.16.1.1 through 2.3.16.1.8. See Section IRM 2.3.16.1

Effect on Other Documents

IRM 2.3.16, dated December 10, 2019, is superseded.

Audience

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

Effective Date

(07-12-2023)


Kaschit Pandya
Acting, Chief Information Officer

2.3.16.1 (07-12-2023)

Program Scope and Objectives

  1. This IRM section provides the instructions for the use of Reporting Agents File (RAF) Inquiry command codes RFINK and RAFRQ.

  2. Purpose: These sections provide instructions for conducting research within the RAF database.

  3. Audience: IRS Tax Technicians and Account Management employees.

  4. Policy Owners: The Director, W&I owns the policies contained herein.

  5. Program Owners: Wage & Investment(W&I) is responsible for the administration, procedures, and updates related to the program.

  6. Primary Stakeholders: Wage & Investment (W&I), Large Business and International (LB&I), Small Business Self-Employed (SB/SE), Tax Exempt and Government Entities (TE/GE), and Enterprise Operations (EOPS).

  7. Program Goals: These are the instructions for using the RAF Inquiry IDRS command codes.

2.3.16.1.1 (07-12-2023)

Background

  1. Reporting Agents File (RAF) is a computerized system of records which houses both the Reporting Agent Records and the Taxpayer/Client Records. Reporting Agents (RA) are authorized by their clients (BMF taxpayers) via Form 8655 to electronically deposit employment taxes and e-file tax returns on their behalf, as well as exchange other information with IRS on their behalf.

  2. Form 8655, referred to as the “Reporting Agent Authorization”, is what records the relationship between the business and the third party. By signing this form, the business taxpayer authorizes a reporting agent to sign and file specific business return forms as well as make federal tax deposits (FTDs) and federal tax payments (FTPs) on behalf of the business.

  3. Only Reporting Agents have authorization authority to sign and file Federal Employment Tax Returns.

  4. The RAF database also contains:

    • Taxpayer Information

    • Reporting Agent Information

    • Reporting Agent Authorizations

    • Authorization Agreements

    • Notice Indicator

    • Source Document Locator Number (SDLN)

    • MFT and Tax Period

2.3.16.1.2 (07-12-2023)

Authority

  1. The RAF Inquiry command codes were developed as the principle means for researching the information contained on Form 8655 on the RAF Database.

2.3.16.1.3 (07-12-2023)

Responsibilities

  1. Applications Development is responsible for the maintenance of Command Codes RFINK and RAFRQ.

  2. The RAF Tax Analyst is responsible for policies and procedures surrounding data entry and review.

  3. The RAF Unit Team Manager/Lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

  4. The RAF Unit Employees are responsible for insuring the information contained on Form 8655 is correctly added to the RAF database. Certain actions may cause unpostable conditions that will need corrective actions taken.

2.3.16.1.4 (07-12-2023)

Program Management and Review

  1. The RAF database was originally a hierarchical database on the UNISYS mainframe. In 2003 it was redesigned as a relational database and brought over to the IBM mainframe.

  2. The RAF database is accessed through embedded SQL statements within the code. This code includes COBOL Batch runs, CICS Command Codes, and Stored Procedures.

  3. The RAF command codes validate the user input and provide either a “Request Completed” message or an error message, prompting the user to correct the information.

2.3.16.1.5 (07-12-2023)

Program Controls

  1. Access to the RAF Database by these inquiry command codes is governed by SACS.

2.3.16.1.6 (07-12-2023)

Terms

  1. Command Code Definitions: RFINK and RFINKR are IDRS command codes used to query the contents of the RAF database. To research information about a Business Taxpayer use CC RFINK. To research information about a Reporting Agent use CC RFINKR. RFINK and RFINKR, along with their various formats, are entered to access several different screen displays of data.

2.3.16.1.7 (07-12-2023)

Acronyms

  1. The table lists commonly used acronyms and their definitions:

    Word or acronym: Meaning Example of use
    AFADT Input Command Code Screen Add the EIN name and address of the filer onto RAF database
    AFUPT Input Command Code Screen Change Reporting Agent information and add comments
    BMF Business Master File The BMF dtat can be accessed online
    cc/CC Command Code Use to speed up processing time when entering data onto RAF
    DB2 The type of database RAF exits on The RAF database is IBM DB2 one
    EIN Employer Identification Number The business Taxpayer identifier is called an EIN
    EPMF Employee Plan Master File EPMF contains various employer plans used for their employees
    EXT Extension number used with a telephone number The telephone number was 123-45-6789 with an ext of 123
    ID Identification An SSN and EIN are identification numbers
    IDRS Integration Data Retrieval System IDRS only contains accounts being worked on not all the accounts being maintain by IRS
    MFT Master File Tax code The taxpayer used Form 1040 which is MFT-30
    MF TRANS Master File Transaction By entering an Authorization on the database often cause a MF transaction being sent to the IDRS Master File
    N/C Name Control The name control is usually the first 4 characters of the Taxpayer’s BMF name
    NAP National Account Profile We check the NAP for every Taxpayer.
    RAF Reporting Agent File The database that stores the Reporting Agent tax returns
    RAL Reporting Agent List Accompanying Forms 8655
    RFINK Research Command Code Use to search RAF database for Reporting Agent Authorization
    RFINKR Research Command Code Use to search RAF database for Reporting Agents.
    RFRMA Command Code screen Use to input Reporting Agent Authorization onto RAF database
    RFRMAT Command Code screen Used to retrieve and change Reporting Agent information
    RFRTM Command Code screen Used to retrieve and change Authorization on RAF database
    RFRTMT Command Code screen Used to retrieve and change Taxpayer information on RAF database
    TC Transaction Code 960 and 961 Code that is use to send Transactions to Master File
    UPC Unpostable code 960 Transaction code that send a unpostable transaction.

2.3.16.1.8 (07-12-2023)

Related Resources

  1. The following are the primary sources of guidance on the RAF program. Together this material forms the operating rules and responsibilities for the RAF program.

    • IRM 2.3.16, IDRS Terminal Responses, Command Codes RFINK and RAFRQ for RAF Inquiry.

    • IRM 2.4.40, IDRS Terminal Input, Command Codes RFRTM, RFADD, RFUPT, RFRMA, AFADT, AFUPT, and RFMRG for RAF Update.

2.3.16.2 (01-01-2010)

Overview of the Reporting Agents File (RAF) Research

  1. The Reporting Agents File contains information regarding the type of authorization that taxpayers have given to their reporting agent for the employment tax modules and/or the payment modules in their account. This authorization allows the reporting agent to file certain forms for the taxpayer on magnetic tape or electronically or make magnetic tape or electronic submission of federal tax deposits. The information from the authorization is used to direct copies of notices and correspondence to reporting agents when this has been authorized. It can also be used to determine whether an individual claiming to be a reporting agent for a taxpayer is, in fact, authorized to receive the information he/she requests. CC RFINK is the only command code needed to research the RAF.

2.3.16.3 (01-01-2007)

Command Code RFINK

  1. This command code is used to research the RAF. Different information will be displayed based on the input.

    1. When CC RFINK is input with a Taxpayer EIN only, a list of MFT's and beginning tax periods present for the taxpayer will be displayed along with reporting agent's name, EIN and authorization information. Authorization remains valid until terminated by the Taxpayer or Reporting Agent.

    2. When CC RFINK is input with the Taxpayer EIN and module information (MFT code, form definer, payment type, and tax period), all information for that module will be displayed if it is present on the RAF.

    3. When CC RFINK is input with Taxpayer EIN, module information, and Reporting Agent EIN, all specific information for that module will be displayed if the reporting agent has an authorization for that module.

    4. When CC RFINK is input with the definer "R" and reporting agents EIN, specific information about that reporting agent (name, address, and telephone number) will be displayed.

    5. When CC RFINK is input with the Taxpayer EIN, information for that taxpayer will be displayed if it is present. RFINK can then be entered with the definer "L," taxpayers EIN, and reporting agent's EIN, to display information about that taxpayer with that reporting agent.

    6. If one or more of the input fields is invalid, messages will be displayed which will indicate which fields were invalid.

    7. When CC RFINK is input with Taxpayer EIN and the definer " L," a year can be viewed which shows the beginning year a Reporting Agent has authorization to exchange information pertaining to a Taxpayer's Form W2 and Form 1099

    8. If the taxpayer data on RAF needs to be associated with the add/delete listing created from the reporting agent tape, the reel number can be used to locate the listing associated with that tape. The reel number appears on the add/delete listing and on the IDRS terminal screen. It displays whenever CC RFINK is input with a taxpayer EIN only. A numeric value will appear in this field only when the taxpayer is added by tape. Otherwise, the reel number field will be blank or zeroes.

    9. If Form 8655, Reporting Agent Authorizations, is requested from the RAF Unit at the Ogden campus, the reporting agent name and receipt date should be used to request it. All Reporting Agent Authorizations will be filed by the reporting agent's name and receipt date.

    10. See IRM 2.4.40 for a complete description of command codes used for RAF updates: RFRTM, RFADD, RFUPT, RFRMA, AFADT, AFUPT, RFMRG.

2.3.16.4 (01-01-2006)

Terminal Responses — CC RFINK

  1. Error Messages are displayed on line 24.

    1. PLEASE CORRECT INVALID DATA — one or more of the input data fields is invalid. An asterisk will be displayed immediately to the right of any invalid field. Correct and re-enter.

    2. NO DATA AVAILABLE — This indicates that there is no Taxpayer or Reporting Agent on the RAF file which matches the number input on the screen.

    3. N/R OF T/P ACCOUNT-RA ON RAF — The Reporting Agent is present on the files, but, the Taxpayer is not.

    4. N/R OF T/P MOD-T/P AND RA ON RAF — The Taxpayer and Reporting Agent are on file, but not with the module you have requested.

    5. N/R OF T/P MOD-T/P ON RAF-N/R RA — The Taxpayer is on file, but not with the module you have requested.

    6. N/R OF TAXPAYER MODULE-T/P ON RAF — The Taxpayer exists, but not with that module.

    7. FILE ERROR — An unidentified error occurred in attempting to access the data base. This maybe a system error, re-enter. If problem recurs, notify DCC CAF/RAF Section.

    8. NO RECORD OF T/P ACCOUNT — The taxpayer does not currently exist on RAF files.

    9. TAX MOD HAS DIFF RA-RA ENTERED ON RAF — The Reporting Agent entered has no authorization for this MFT/TAX PERIOD, but he/she is present on RAF.

    10. TAX MOD HAS DIFF RA-N/R RA ENTERED — The Reporting Agent entered has no authorization for this MFT/TAX PERIOD and he/she is not currently on RAF.

    11. N/R OF T/P WITH THIS AGENT — The taxpayer does not currently exist on the RAF files with this agent.

    12. BEG/END QUARTER NOT VALID — The beginning or ending quarter not valid as entered.

    13. BEG/END QUARTER NOT PRESENT — Both the beginning and ending quarter must be entered for this request.

    14. BEG/END QTR NOT VALID FOR TP/RA — The taxpayer does not currently exist on the RAF files with this agent for the requested quarters.

2.3.16.5 (01-01-2006)

Subsequent Command Code Usage — CC RFINK

  1. CC RFINK is a prerequisite for CC RFRTM which requests the formats of the RAF update command codes RFADD and RFUPT.

  2. CC RFINK input with the taxpayer EIN only may be followed by CC RFRTM, provided a record for the taxpayer is found on the RAF. This will bring up the RFUPT format.

  3. CC RFINK input with the taxpayer EIN, module information, and reporting agent information may be followed by CC RFRTM. This will bring up the appropriate RFADD format based on the response to the RFINK input.

  4. CC RFINK is a prerequisite for CC RFRMA which requests the formats of the RAF update command codes AFADT, AFUPT, and RFMRG.

  5. CC RFINK input with the reporting agent EIN may be followed by CC RFRMA, provided a record for the reporting agent is found on the RAF. This will bring up the AFUPT format.

  6. CC RFINK input with the reporting agent EIN may be followed by CC RFRMA. This will bring up the AFADT format based on the response to the RFINK input.

  7. CC RFINK input with the reporting agent EIN followed by CC RFRMA and the proper definer will bring up the RFMRG format.

2.3.16.6 (01-01-2011)

Command Code RAFRQ

  1. This command code is used to generate a list of all current Taxpayer authorizations that have been granted to a specific Reporting Agent. Formerly known as the "Compare" report, this report is generated at the request of the Reporting Agent so that they can "Compare" our record of current Taxpayer authorizations against theirs and send in any add or delete actions that may be necessary.

    1. When CC RAFRQ is input with no Definer and a specific Reporting Agent EIN, that EIN is stored in a list of EIN's that are waiting to be processed by a nightly batch run that will create the requested report.

    2. When CC RAFRQ is input with Definer P, the User will see the list of EINs that are currently "Pending" processing.

    3. The requested reports will be prepared and ready for the User by the start of the next business day. They can receive them via CTRL-D.

2.3.16.7 (01-01-2011)

Terminal Responses — CC RAFRQ

  1. Error Messages are displayed on line 24. These messages result in no request being fulfilled by the batch run:

    1. THIS REQUEST ALREADY EXISTS — The EIN entered has already been requested and is pending the processing step. Correct and re-enter.

    2. THIS REPORTING AGENT EIN DOES NOT EXIST ON THE DATABASE — The EIN entered does not match any Reporting Agents on file. Correct and re-enter.

Exhibit 2.3.16-1

Command Code RFINK — Input Format

  1. **NOTE** — Colon Signs (:) are used only to denote beginning and end of fields. They are not part of the actual data entered.

Input Format — all options shown

This is an Image: 28129001.gif

Please click here for the text description of the image.

(b) Record Element Description:

Item Line Position Description and Validity
Required Fields
1 1 1 - 5 Command Code RFINK
2 1 6 Command Code Definer (blank)
3 1 7 - 16 Taxpayer EIN/Reporting Agent EIN
The RAF contains modules for MFT codes 01, 09, 10, 11, 12, 14, 16 (Return Authorizations), and MFT codes 01, 02, 03, 05, 09, 10, 11, 14, 16, 12, 33, 34, and 44 (Payment Authorizations), the only valid format for the taxpayer EIN is: nn-nnnnnnn (no File Source is required). The reporting agent's EIN will be used as his/her identifying number. The correct format is: nn-nnnnnnn (no File Source is required).
Optional Fields
4 2 1 - 2 MFT Code
5 2 4 - 6 Form Definer
Blank or
PR — 940, 941, 943, 944 or
SS — 941, 944 or
C — 990 or
T — 990 or
PF — 990
6 2 8 Payment Indicator
blank — Authorized to Sign and File Returns
P — Authorized to make Deposits and Payments
7 2 10 - 15 Tax Period
Format — CCYYMM
8 3 1 - 10 Reporting Agent's EIN (see format above).
9 24 1 - 38 Message Line
Exhibit 2.3.16-2

Command Code RFINK — Output Format

  1. This format will be displayed when there is a full match on a specific request (all options input).

  2. **NOTE** — Colon Signs(:) are used only to denote beginning and end of fields. They are not part of the actual data entered.

Output Format - Full Match Display

This is an Image: 28129002.gif

Please click here for the text description of the image.

(c) Record Element Description

Item Line Position Description and Validity
1 1 1 - 5 Command Code RFINK
2 1 6 Command Code Definer (blank)
3 1 7 - 16 Taxpayer EIN
4 1 25 - 26 MFT
5 1 39 - 40 Form Definer
PR — 940, 941, 943, 944 or
SS — 941, 944 or
C — 990 or
T — 990 or
PF — 990
6 1 54 - 59 Beginning Tax Period
Format — CCYYMM
7 1 74 - 79 Ending Tax Period
Format — CCYYMM
8 2 13 - 16 Taxpayer Name Control
9 2 35 - 50 Sequence Number
      Positions 1 - 2, campus:
AN — Andover
B — Brookhaven
F — Fresno
M — Memphis
P — Philadelphia
Positions 3 - 12, numeric digits 0 - 9
Positions 13 - 16, Century/year digits or
Positions 1 - 2, campus: (1/2002)
29 — Ogden
Positions 3 - 12, numeric digits 0–9
Positions 13 - 16, Century/year digits
10 2 58 - 59 Service Center Code
11 2 71 - 79 Reel Number
12 4 13 - 47 Taxpayer Name
13 6 17 - 51 Reporting Agent Name
14 6 67 - 79 Reporting Agent Status
A — Active (Shown in reverse video for emphasis)
I — Inactive
S — Suspended
U — Undeliverable
15 7 17 - 20 Reporting Agent Name Control
16 7 67 - 76 Reporting Agent As Of Date
Format — MM-DD-CCYY
17 8 17 - 26 Reporting Agent EIN
18 9 17 - 51 Reporting Agent Street Address
19 10 17 - 36 Reporting Agent City
20 10 53 - 54 Reporting Agent State
21 10 67 - 79 Reporting Agent Zip Code
22 12 9 Notice Indicator
Y — Authorized to receive copies of notices
N — Not Authorized to receive copies of notices
23 12 30 Action Code
A — Add (Shown in reverse video for emphasis)
D — Delete
E — End Dated
I — Inactive (Because of RA Status)
R — Revoked
S — Suspended (Because of RA Status)
U — Undeliverable (Because of RA Status)
24 12 53 Payment Indicator
blank — Authorized to Sign and File Returns
P — Authorized to make Deposits and Payments
25 12 71 Disclosure Indicator
Y — Authorized to request additional information
N — Not Authorized to request additional information
26 14 12 - 21 Received Date
Format — MM-DD-CCYY
Exhibit 2.3.16-3

Command Code RFINK — Input Format

  1. Example of input with Taxpayer EIN only

Input Format - EIN Only

This is an Image: 28129003.gif

Please click here for the text description of the image.

(b) Record Element Description

Item Line Position Description and Validity
1 1 1 - 5 Command Code RFINK
3 1 6 Command Code Definer (blank)
4 1 7 - 16 Taxpayer EIN
5 24 1 - 38 Message Line
Exhibit 2.3.16-4

Command Code RFINK — Output Format

  1. Example of a valid response to a command code RFINK input with the Taxpayer's EIN only. ( See IRM 2.3.16.3. for error messages.)

Output Format - EIN Only

This is an Image: 28129004.gif

Please click here for the text description of the image.

Item Line Position Description and Validity
1 1 1 - 5 Command Code RFINK
2 1 6 Command Code Definer (blank)
3 1 7 - 16 Taxpayer EIN
4 1 67 - 70 Taxpayer Name Control
5 2 60 - 61 Service Center Code
6 2 72 - 80 Reel Number
7 3 32 - 66 Taxpayer Name
8 6 - 22 1 - 16 Sequence Number ( See Exhibit 2.3.16-2.)
9 6 - 22 18 - 19 MFT
10 6 - 22 23 - 24 Form Definer
11 6 - 22 27 - 32 Tax Period
Format — CCYYMM
12 6 - 22 34 - 64 Reporting Agent Name
13 6 - 22 66 - 75 Reporting Agent EIN
14 6 - 22 77 Notice Indicator
Y — Authorized to receive copies of notices
N — Not Authorized to receive copies of notices
15 6 - 22 78 Action Code
A — Add (Shown in reverse video for emphasis)
D — Delete
E — End Dated
I — Inactive (Because of RA Status)
R — Revoked
S — Suspended (Because of RA Status)
U — Undeliverable (Because of RA Status)
16 6 - 22 79 Payment Indicator
blank — Authorized to Sign and File Returns
P — Authorized to make Deposits and Payments
Exhibit 2.3.16-5

Command Code RFINK — Input Format

  1. Example of Command Code RFINK input with Taxpayer EIN and Module information

Input Format - Module

This is an Image: 28129005.gif

Please click here for the text description of the image.

(b) Record Element Description

Item Line Position Description and Validity
1 1 1 - 5 Command Code RFINK
2 1 6 Command Code Definer (blank)
3 1 7 - 16 Taxpayer EIN
4 2 1 - 2 MFT
5 2 4 - 6 Form Definer
6 2 8 Payment Indicator
blank — Authorized to Sign and File Returns
P — Authorized to make Deposits and Payments
7 2 10 - 15 Tax Period
Format — CCYYMM
8 24 1 - 38 Message Line
Exhibit 2.3.16-6

Command Code RFINK — Output Format

  1. Taxpayer EIN and module response. The valid response is a display of the Authorized to the taxpayer record for the input module. ( See IRM 2.3.16.3. for error messages.)

Output Format - Module

This is an Image: 28129006.gif

Please click here for the text description of the image.

(b) Record Element Description

Item Line Position Description and Validity
1 1 1 - 5 Command Code RFINK
2 1 6 Command Code Definer (blank)
3 1 7 - 16 Taxpayer EIN
4 1 25 - 26 MFT
5 1 39 - 40 Form Definer
PR — 940, 941, 943, 944 or
SS — 941, 944 or
C — 990 or
T — 990 or
PF — 990
6 1 54 - 59 Beginning Tax Period
Format — CCYYMM
7 1 74 - 79 Ending Tax Period
Format — CCYYMM
8 2 13 - 16 Taxpayer Name Control
9 2 35 - 50 Sequence Number ( See Exhibit 2.3.16-2.)
10 2 58 - 59 Service Center Code
11 2 71 - 79 Reel Number
12 4 13 - 47 Taxpayer Name
13 6 17 - 51 Reporting Agent Name
14 6 67 - 79 Reporting Agent Status
A — Active (Shown in reverse video for emphasis)
I — Inactive
S — Suspended
U — Undeliverable
15 7 17 - 20 Reporting Agent Name Control
16 7 67 - 76 Reporting Agent As Of Date
Format — MM-DD-CCYY
17 8 17 - 26 Reporting Agent EIN
18 9 17 - 51 Reporting Agent Street Address
19 10 17 - 36 Reporting Agent City
20 10 53 - 54 Reporting Agent State
21 10 67 - 79 Reporting Agent Zip Code
22 12 9 Notice Indicator
Y — Authorized to receive copies of notices
N — Not Authorized to receive copies of notices
23 12 30 Action Code
A — Add (Shown in reverse video for emphasis)
D — Delete
E — End Dated
I — Inactive (Because of RA Status)
R — Revoked
S — Suspended (Because of RA Status)
U — Undeliverable (Because of RA Status)
24 12 53 Payment Indicator
blank — Authorized to Sign and File Returns
P — Authorized to make Deposits and Payments
25 12 71 Disclosure Indicator
Y — Authorized to request additional information
N — Not Authorized to request additional information
26 14 12 - 21 Received Date
Format — MM-DD-CCYY
Exhibit 2.3.16-7

Command Code RFINK — Input Format

  1. Example of "Specific" request — Command Code RFINK Input with Taxpayer EIN, Module Information and Reporting Agent's EIN.

Input Format - Specific Request

This is an Image: 28129007.gif

Please click here for the text description of the image.

(b) Record Element Description

Item Line Position Description and Validity
1 1 1 - 5 Command Code RFINK
2 1 6 Command Code Definer (blank)
3 1 7 - 16 Taxpayer EIN
4 2 1 - 2 MFT
5 2 4 - 6 Form Definer
6 2 8 Payment Indicator
blank — Authorized to Sign and File Returns
P — Authorized to make Deposits and Payments
7 2 10 - 15 Tax Period
Format — CCYYMM
8 3 1 - 10 Reporting Agent EIN
9 24 1 - 38 Message Line
Exhibit 2.3.16-8

Command Code RFINK — Output Format

  1. Example of "Specific" (all options input) response. The valid response is a display of matching data on the RAF for the module requested. ( See IRM 2.3.16.3. for error messages.)

Output Format - Specific Request

This is an Image: 28129008.gif

Please click here for the text description of the image.

(b) Record Element Description

Item Line Position Description and Validity
1 1 1 - 5 Command Code RFINK
2 1 6 Command Code Definer (blank)
3 1 7 - 16 Taxpayer EIN
4 1 25 - 26 MFT
5 1 39 - 40 Form Definer
PR — 940, 941, 943, 944 or
SS — 941, 944 or
C — 990 or
T — 990 or
PF — 990
6 1 54 - 59 Beginning Tax Period
Format — CCYYMM
7 1 74 - 79 Ending Tax Period
Format — CCYYMM
8 2 13 - 16 Taxpayer Name Control
9 2 35 - 50 Sequence Number ( See Exhibit 2.3.16-2.)
10 2 58 - 59 Service Center Code
11 2 71 - 79 Reel Number
12 4 13 - 47 Taxpayer Name
13 6 17 - 51 Reporting Agent Name
14 6 67 - 79 Reporting Agent Status
A — Active (Shown in reverse video for emphasis)
I — Inactive
S — Suspended
U — Undeliverable
15 7 17 - 20 Reporting Agent Name Control
16 7 67 - 76 Reporting Agent As Of Date
Format — MM-DD-CCYY
17 8 17 - 26 Reporting Agent EIN
18 9 17 - 51 Reporting Agent Street Address
19 10 17 - 36 Reporting Agent City
20 10 53 - 54 Reporting Agent State
21 10 67 - 79 Reporting Agent Zip Code
22 12 9 Notice Indicator
Y — Authorized to receive copies of notices
N — Not Authorized to receive copies of notices
23 12 30 Action Code
A — Add (Shown in reverse video for emphasis)
D — Delete
E — End Dated
I — Inactive (Because of RA Status)
R — Revoked
S — Suspended (Because of RA Status)
U — Undeliverable (Because of RA Status)
24 12 53 Payment Indicator
blank — Authorized to Sign and File Returns
P — Authorized to make Deposits and Payments
25 12 71 Disclosure Indicator
Y — Authorized to request additional information
N — Not Authorized to request additional information
26 14 12 - 21 Received Date
Format — MM-DD-CCYY
Exhibit 2.3.16-9

Command Code RFINK with Definer R — Input Format

  1. Example of a CC RFINKR input with Reporting Agent's EIN only.

Input Format - Reporting Agent's EIN

This is an Image: 28129009.gif

Please click here for the text description of the image.

(b) Record Element Description

Item Line Position Description and Validity
1 1 1 - 5 Command Code RFINK
2 1 6 Command Code Definer R
3 1 7 - 16 Reporting Agent EIN
4 24 1 - 38 Message Line
Exhibit 2.3.16-10

Command Code RFINK with Definer R — Output Format

  1. Example of a valid response to Command Code RFINKR input with the Reporting Agent's EIN only. ( See IRM 2.3.16.3. for error messages.).

Output Format - Reporting Agent's EIN

This is an Image: 28129010.gif

Please click here for the text description of the image.

(b) Record Element Description

Item Line Position Description and Validity
1 1 1 - 5 Command Code RFINK
2 1 6 Command Code Definer R
3 1 7 - 16 Reporting Agent EIN
4 1 67 - 70 Reporting Agent Name Control
5 2 17 - 51 Reporting Agent Name
6 2 67 - 79 Reporting Agent Status
A — Active (Shown in reverse video for emphasis)
I — Inactive
S — Suspended
U — Undeliverable
7 3 17 - 41 Reporting Agent Second Name
8 3 67 - 76 Reporting Agent As Of Date
Format — MM-DD-CCYY
9 4 17 - 51 Reporting Agent Street Address
10 5 17 - 36 Reporting Agent City
11 5 53 - 54 Reporting Agent State
12 5 67 - 79 Reporting Agent Zip Code
13 6 17 - 36 Reporting Agent Country
14 7 17 - 28 Reporting Agent Telephone Number
15 8 17 - 28 Reporting Agent Fax Number
16 10 17 Reporting Agent e-Notice Indicator
17 13 - 17 5 - 29 Reporting Agent Status History
Format — MM-DD-CCYY and Status Description
18 20-23 5 - 80 Comments - For RAF unit use only
Exhibit 2.3.16-11

Command Code RFINK with Definer L — Input Format

  1. This format is used to display taxpayer records for a given reporting agent.

Input Format - Limited Display

This is an Image: 28129011.gif

Please click here for the text description of the image.

(b) Record Element Description

Item Line Position Description and Validity
1 1 1 - 5 Command Code RFINK
2 1 6 Command Code Definer L
3 1 7 - 16 Taxpayer EIN
4 2 1 - 10 Reporting Agent EIN
5 3 1 - 6 Beginning Period (optional)
6 3 8 - 13 Ending Period (optional)
7 24 1 - 38 Message Line
NOTE : If beginning quarter entered ending quarter must be entered.
Exhibit 2.3.16-12

Command Code RFINK with Definer L — Output Format

  1. This format displays up to fifteen records per screen.

Output Format - Limited Display

This is an Image: 28129012.gif

Please click here for the text description of the image.

(b) Record Element Description

Item Line Position Description and Validity
1 1 1 - 5 Command Code RFINK
2 1 6 Command Code Definer L
3 1 7 - 16 Taxpayer EIN
4 1 69 - 72 Taxpayer Name Control
5 3 8 - 17 Reporting Agent EIN
6 3 32 - 35 Reporting Agent Name Control
7 3 45 - 48 W2 Date - Year authorized to receive information.
Format — CCYY
8 3 60 - 63 1099 Date - Year authorized to receive information.
Format — CCYY
9 3 75 - 78 3921/3922 Date - Year authorized to receive information.
Format — CCYY
10 5 32 - 66 Taxpayer Name
11 9 - 22 1 - 17 Sequence Number
12 9 - 22 20 - 21 MFT
13 9 - 22 28 - 29 Form Definer
14 9 - 22 37 - 42 Beginning Tax Period
Format — CCYYMM
15 9 - 22 48 - 53 Ending Tax Period
Format — CCYYMM
Active authorizations are shown in reverse video.
16 9 - 22 58 Notice Indicator
Y — Authorized to receive copies of notices
N — Not Authorized to receive copies of notices
17 9 - 22 67 Payment Indicator
blank — Authorized to Sign and File Returns
P — Authorized to make Deposits and Payments
18 9 - 22 76 Merge Indicator
blank
* — The taxpayer information has been merged with this reporting agent from another reporting agent.
19 24 1 - 38 Message Line
Exhibit 2.3.16-13

Command Code RAFRQ — Input Format

  1. Example of input with no definer and a specific Reporting Agent's EIN.

Input Format - Reporting Agent Report Request

This is an Image: 28129013.gif

Please click here for the text description of the image.

(b) Record Element Description

Item Line Position Description and Validity
1 1 1 - 5 Command Code RAFRQ
2 1 6 Command Code Definer (blank)
3 1 7 - 16 Reporting Agent EIN
4 24 1 - 38 Message Line
NOTE : Each time this command code is used, the EIN provided is added to the list of EIN's that are pending for this evening's report request run. Use definer P to see all of the EIN's in the current list.
Exhibit 2.3.16-14

Command Code RAFRQ — Output Format

  1. Example of a valid response to a command code RAFRQ. ( See IRM 2.3.16.3. for error messages.)

Output Format - Reporting Agent Report Request

This is an Image: 28129014.gif

Please click here for the text description of the image.

Item Line Position Description and Validity
1 1 1 - 5 Command Code RAFRQ
2 1 6 Command Code Definer (blank)
3 1 7 - 16 Reporting Agent EIN
4 24 1 - 38 Message Line
Exhibit 2.3.16-15

Command Code RAFRQ with Definer P — Input Format

  1. Example of input with definer P and no Reporting Agent EIN.

Input Format with Definer P - Pending EIN List

This is an Image: 28129015.gif

Please click here for the text description of the image.

(b) Record Element Description

Item Line Position Description and Validity
1 1 1 - 5 Command Code RAFRQ
2 1 6 Command Code Definer P
3 24 1 - 38 Message Line
Exhibit 2.3.16-16

Command Code RAFRQ with Definer P — Output Format

  1. Example of a valid response to a command code RAFRQ with definer P and no Reporting Agent EIN. (See IRM 2.3.16.3. for error messages.)

Output Format with Definer P - Pending EIN List

This is an Image: 28129016.gif

Please click here for the text description of the image.

Item Line Position Description and Validity
1 1 1 - 5 Command Code RAFRQ
2 1 6 Command Code Definer P
3 7 - 22 3 - 12 Reporting Agent EIN
4 24 1 - 38 Message Line