Pre-Processing

When preparing to calculate penalty and interest for an obligation, the P&I calculation plug-in must gather some information that is needed throughout the processing. For example:

• The P&I controls and P&I rules in effect for the full calculation period.

• Information about waivers that are in effect for the obligation's assessments.

• Identifying the dates during the full P&I calculation period that affect the calculation such that the process should stop and calculate P&I up to that date.

• Determining whether some P&I rules are not applicable for an obligation or one of its assessments. For example, a failure to file penalty is only applicable for obligations where the taxpayer did not file the return on time; and perhaps only applies to the original return and not any amendments.

• Determining whether some P&I rules are only applicable during certain date ranges. For example, if a taxpayer has extended their filing date, perhaps the failure to file penalty is only applicable after the extended filing date but the failure to pay penalty is applicable starting from the original payment due date.

The system provides two plug-in spots to use for building up all this information.

• An obligation type plug-in spot P&I pre-processing is used to define dates and retrieve and configure information that is related to all P&I rules for the obligation type. For example, dates are built for all credit financial transactions for the obligation.

• A P&I Rule plug-in spot Rule Pre-processing is used to define dates and retrieve and configure information that is specific to a given P&I rule. For example, a rule that is for the Failure to File penalty has a pre-processing algorithm to determine if the taxpayer failed to file on time.

These algorithms populate information in the P&I Internal Calculation Info data area (C1-PI-InternalCalculationInfo) for use by subsequent algorithms in the process.

The following sections highlight additional details related to the responsibility of pre-processing algorithms.

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