|my $acct_number = <STDIN>;
It is not matching because you haven't chomped $acct_number to remove the newline.
chomp(my $acct_number = <STDIN>);
Update: It appears that 'NAME' and $acct_number are on the same line (in your sample data). So when you set $flag1, you should test for '$acct_number' on the same input line. Then you would have a matching record (in addition to removing the newline from $acct_number. :-)
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