Field 01-F - 23-C Date of Assessment (also known as "Transaction Date" )---Validity Checks

The 23C Date or Date of Assessment is found in Item F (Section 01), Page 1, Form 3413. It is also located under the Reference column (Line 30) of the Form 3552.

This field is the 23C date of Field 01-G, Original Assessment Transaction Code.

This field is an eight-digit field which must be numeric.

It is edited in YYYYMMDD format. The month (fifth and sixth digits) must be 01-12 and the day (seventh and eighth digits) must be 01-31.

The transaction date may not be later than the current processing date, not earlier than the tax period beginning date and not earlier than the earliest date valid for the master file and MFT being processed. (See table in IRM 3.12.21.4.2.8 for earliest date allowed by MFT.)

BMF- can't be earlier than 1961-12-01 (i.e., December 1, 1961).

IMF- can't be earlier than 1962-12-01 (i.e., December 1, 1962).

IRAF- can't be earlier than 1976-01-01 (i.e., January 1, 1976).

For BMF only- the transaction date may be earlier than the tax period on the correction run for MFTs 51, 58, 60, 61, 62, 63 and 64. If the date is correct, enter Action Code 7 to clear the register. For other BMF MFT Codes, see correction procedures under IRM 3.12.21.4.2.12.

Both the transaction code and the transaction date must be present. If one is missing, Fields 01-F, 23-C Date of Assessment (Transaction Date), 01-G, Original Assessment Transaction Code, and 01-H, Original Assessment Transaction Amount, will appear invalid. See Figure 3.12.21-18.

Figure 3.12.21-18

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