Part 2. Information Technology

Chapter 4. IDRS Terminal Input

Section 19. Command Codes REQ77, FRM77 and FRM7A

2.4.19  Command Codes REQ77, FRM77 and FRM7A

Manual Transmittal

November 16, 2012

Purpose

(1) This transmits revised IRM 2.4.19, IDRS Terminal Input, Command Codes REQ77, FRM77 and FRM7A.

Material Changes

(1) See Exhibit 2.4.19-5:

  • Added new screen elements FLC and TDI-SELECT-CD to FRM77 screen - Exhibit 2.4.19-2, Exhibit 2.4.19-5, Exhibit 2.4.19-6

  • Added new TC 971/151-CD values for TC 151: 030-047; for TC 971: 560-576, 598, 599, 652, 745, 777; for TC 972: 121, 122, 560-576, 598, 599.

  • Updated TXPD requirements for TC 930 - now permitted to input TC 930 on prior year returns or with blocking series 80 on IMF accounts.

  • Updated DLN CODE requirements for TC 130/131 - if input through a service center terminal DLN CODE may be 504.

  • Updated rules for ACS SBSE employees inputting a TC 530 - if IMF and CLOSING CODE is 03, 08, or 12 the aggregate balance can not exceed $10,000; in all other scenarios the aggregate balance can not exceed $5,000.

Effect on Other Documents

IRM 2.4.19, dated November 25, 2011, is superseded.

Audience

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

Effective Date

(01-01-2013)


Terence V. Milholland
Chief Technology Officer

2.4.19.1  (01-01-2006)
Overview of Command Codes REQ77, FRM77 and FRM7A

  1. Command Code REQ77 is used to request a format to input a transaction normally input on Form 3177, Notice of Action for Entry on the Master Files/IDRS, or a related document. The format requested would be either Command Code FRM77 or FRM7A format.

  2. Command Code REQ77 with a blank definer will result in the FRM77 format.

  3. Command Code REQ77 with a definer of A will result in the FRM7A format.

  4. If no taxpayer account information (TIN, File Source, MFT, Tax Period and Name Control) is input with REQ77 with a blank definer then a prior Command Code entry is necessary. Command Code ENMOD or SUMRY should be used if the input transaction changes entity information. Command Code TXMOD should be used if the transaction addresses a tax module. ADJ54 and ACTON, as well as FRM77 itself, can also be used as the prior Command Code. If the taxpayer account information is entered with REQ77, no prior Command Code is necessary. No prior Command Code is used when REQ77 is input with an A definer. If a Transaction Code 122 or 126 is to be generated, the taxpayer information must be entered with CC REQ77.

  5. Command Code FRM77 will generate one transaction.

  6. Command Code FRM7A will generate up to twenty-one transactions, one transaction for each line of valid input. The file source of all transactions input on one screen must be the same.

  7. Command Code FRM77 will generate a dummy entity module when the taxpayer entity module is not present on the Taxpayer Information File (TIF) and the name control matches the NAP name control, and the plan number matches the NAP plan number (EPMF account). If a transaction addresses a tax module that is not present, a dummy tax module will be generated. The dummy entity and tax modules will not be generated for NMF transactions nor will they for transactions that fail the additional NAP and Individual Master File On-Line (IMFOL) or Business Master File On-Line (BMFOL) validations (see #8).

  8. If the input is for a BMF or an IMF/MFT–30 and there is no tax module match on the TIF or there is a 2 in the MOD-MEMO-CD, the IMFOL/BMFOL will be accessed by the NAP to see if there is a match on the master file. If not, the transaction will not be generated unless it is one that can establish a tax module (TC 460, 468, 469, 470, 474, 480, 500, 520 (CC 61–67, 81, 83, 85), 540, 560, 582, 810, 930, 960 or 971 (with selected action codes). These transactions must then pass additional NAP validations using the ADDITIONAL-FIELD-IND-GRP before they will be generated. See IRM 2.4.19.2 #4, for error messages resulting from these validation checks.

  9. Transactions input through IDRS can be identified by the Julian date in the DLN. It is the current processing date plus 400.

  10. A return to prior Command Code TXMOD, ENMOD or SUMRY may be accomplished with entry of the Command Code alone.

  11. Transactions will have the TIN and Name Control matched with the data present on the TIF. If the Name Control does not match the TIF, an appropriate error message will be returned. If this is a dummy account with a 3 in the MEMO-CD of the BASIC-ENTITY-REC, it will be treated as a full account. If the Name Control matches and it is a dummy account (MEMO-CD 2), the TIN and Name Control will be matched against Master File data on the NATIONAL ACCOUNT PROFILE (NAP) unless the transaction is 971 or 972 with action code 63. If this is an EPMF account (regardless if a dummy or a full account) the plan number will be matched against the NAP plan number. It will work as follows:

    1. FRM77 will access the NAP and matching will be done from the information present, and either the transaction will be accepted or an appropriate error message will be returned.

    2. FRM7A will not access the NAP. If NAP validation is required, an error message will be returned to the operator requesting the transaction be reinput using FRM77.

  12. FRM77 may be used as a prerequisite of Command Codes ACTON and DOALL. Because of the protected fields, user should move cursor to the " home position" (row 1, column 1) and clear the screen when using FRM77 as a prerequisite.

2.4.19.2  (01-01-2013)
Error Responses

  1. Error messages will be displayed in inverse video on line 14 of FRM77. For Command Code FRM7A some error messages will appear at the end of the relevant line and some on line 24. For FRM77, a blinking asterisk will be displayed in inverse video to the right of erroneous fields. For FRM7A, an asterisk will be placed to the right of erroneous fields (if an error occurs in the 4-digit sequence number an asterisk will not overlay that fourth number field; an error message will display on line 24).

  2. General Error Messages — REQ77, FRM77 and FRM7A (Messages in bold print are for FRM7A):

    1. "INVALID TIN/FILE SOURCE" , "TIN/FS" — Subroutine UVALTIN found the TIN or File Source invalid.

    2. "NAME CONTROL INVALID" , "NAME CTRL INV" — Subroutine UVALNCL found the Name Control invalid.

    3. "MFT INVALID" , "MFT INV" , "MFT INCONSISTENT WITH FILE SOURCE" or"MFT INC" — Subroutine UVALMFT found the MFT either invalid or inconsistent.

    4. "TAX PERIOD INVALID" , "TXPD INV" , "TAX PERIOD INCONSISTENT WITH MFT" or "TXPD INC" — Subroutine UVALTX2 found the Tax Period either invalid or inconsistent.

    5. "PLAN NUMBER INVALID" — Either the input Plan Number on an EPMF account request is missing or invalid or else a Plan Number was put in on a request for a transaction to another file. (not for FRM7A).

  3. "Error Messages — FRM77 and FRM7A " (Messages in bold print are for FRM7A — Messages (k) through (p) are the same for both command codes):

    1. "REQUEST DENIED/ACCOUNT NOT PRESENT" , "NO ACCT" —The account is not present on the TIF (This message applies to NMF accounts only).

    2. "REQUEST DENIED/MODULE NOT PRESENT" , "NO MOD" — The tax module is not present (NMF account).

    3. "REQUEST DENIED - DUMMY ACCT PRESENT" , "DUMMY ACCT" — The account is a dummy one (NMF account).

    4. "REQUEST DENIED - DUMMY MOD PRESENT" , "DUMMY MOD" — The tax module is a dummy one (NMF account).

    5. "REQUEST DENIED - MEMO ACCT PRESENT" , "MEMO ACCT" — The taxpayer account is a memo account.

    6. "REQUEST DENIED - MEMO MOD PRESENT" , "MEMO MOD" — The tax module is a memo tax module.

    7. "TXPD GREATER THAN CURRENT DATE - TC 460 " , "TXPD g CURDT" — TC 460.

    8. "EXTENSION DATE h TAX PERIOD + 3 YRS" , "EXDT h TXPD + 3 YR" — TC 560.

    9. "CSED EXPIRED, ENTER EARLIER TRANS-DT " , "CSED EXPIRED " — TC 550, current date is not earlier than the LATEST-MOD-CSED; must enter a TRANS-DT with earlier date.

    10. "TC 930 NOT VALID FOR THIS TAX PERIOD " , "WRONG TXPDYR " — TC 930 not allowed for prior year or future year modules.

    11. "USER MAY NOT ACCESS THIS MASTER FILE , "MF ACCESS DENIED" " —A user attempts to access an IMF account or a BMF account when it is not authorized by his/her profile.

    12. "TIF N/C MISMATCH - (current nameline form TIF)" — The Name Control input does not match the Name Control on a full TIF account. (FRM7A will only have the current nameline without the message).

    13. "TIF N/C MISMATCH - (name control from the TIF)" — The Name Control input does not match the Name Control on a TIF dummy account.

    14. "TIF N/C MISMATCH - C/D" — The Name Control input does not match because the dummy account has a check digit.

    15. "MOD BAL AMT" — Service Center module balance is too large for a TC 530 with Closing Code 09.

    16. "I/0 ERRORT" — An error was encountered when attempting to access the TIF database.

    17. "CLOS-CD 90 INVALID WITH SC STATUS CD " — When entering a TC 470 CC 90 on a SC-STATUS-HIST-REC with a previous status code of 41 – 44, 46, 60, 71, 72 or 91.

    18. "PLEASE CORRECT INVALID DATA ON SCREEN " — The invalid element will be asterisked. The transaction is not generated. (Line 24 or FRM7A).

  4. Additional Error Messages for FRM77 (Messages (g) through (ae) are result of subroutine UVER-ACCT).

    1. "XREF TIN/FILE SOURCE INVALID" — The Cross Reference TIN and/or File Source is invalid.

    2. "XREF NAME CONTROL INVALID" — The Cross Reference Name Control is invalid.

    3. "XREF TAX PERIOD INVALID or XREF TAX PERIOD INCONSISTENT WITH MFT" — The Cross Reference Tax Period is either invalid or inconsistent.

    4. "XREF TAX PERIOD INCONSISTENT W/ XREF MFT" — The Cross Reference Tax Period is either invalid or inconsistent with the Cross Reference MFT.

    5. "CDS 93–94, 96–97 FOR SC COLL BR USE ONLY" — 971 -CD's 93, 94, 96 and 97 are restricted to service center Collection Branch employees.

    6. "DEADLOCK BETWEEN RUN UNITS — TRY LATER" , "LONG RECOVERY IN PROCESS " , "SHORT RECOVERY IS PROCESS " , "ITIF, BTIF, ZTIF1 DOWN" and " ITIF, BTIF, ZTIF1 RESTRICTED" — Rollback exception messages.

    7. "REMARKS FIELD IS INVALID OR INCOMPLETE " — Remarks are less than 3 nonblank characters or contain special characters "=" , "h" , "g" , "[" or "]" .

    8. "TIN NOT ESTABLISHED ON MF" — No match found for BMF TIN.

    9. "SSN NOT ON MF AS VALID OR INVALID-CC INOLE CAN BE USE TO VALIDATE DM–1 SSN/NAME" — No match found for IMF TIN.

    10. "ACCOUNT FOUND ON OPPOSITE VALIDITY - CC INOLE CAN BE USED TO VALIDATE SSN/NAME" — Match was found for opposite validity of IMF TIN.

    11. "TIN IS NOT FOUND ON THE EPMF OR THE BMF " — No match found for EPMF TIN.

    12. "TIN IS NOT ON THE EPMF, IS ON THE BMF " — A match for an EPMF TIN was found on the BMF file.

    13. "PLAN NUMBER INPUT IS NOT ESTABLISHED ON THE EPMF" — The input plan number did not match the plan number of the EPMF-PLAN-GRP for this TIN.

    14. "CRS/NAP ACCESS NOT AVAILABLE - TRY LATER " — Reinput transaction at a later time.

    15. "NATIONAL ENTITY FILE NOT AVAILABLE - TRY LATER" — Reinput transaction at a later time.

    16. "NAME CONTROL MISMATCH ON NAP" (taxpayer's first nameline). Name control does not match. Correct and reinput transaction. (If the TIN is good, but the transaction's name control does not match the name control present on the NAP, it will return the message printed above followed by the first nameline as it appears on the NAP.)

    17. "MASTER FILE DOES NOT HAVE A TAX MODULE FOR THIS TAX PERIOD" (UPC 159 or UPC 309 RC 1— for TC's that cannot establish a tax module).

    18. "A TC 150 HAS ALREADY POSTED FOR THIS TAX PERIOD - REQUEST RETURN" (for TC 930)

    19. "A TC 150 HAS ALREADY POSTED FOR THIS TAX PERIOD" (UPC 317 RC 4 — for TC 460/MFT 60)

    20. "TAX MODULE ON MF DOES NOT HAVE A TC 150 POSTED" (UPC 173 RC 5, UPC 327 RC 1, UPC 344 RC 7 — for IMF TCs 420 AND 811 AND BMF TCs 470 AND 550)

    21. "IMF DOES NOT HAVE A NAME LINE EQUAL TO OR EARLIER THAN THE TAX PERIOD YR" (UPC 188).

    22. "TAX PERIOD MONTH DOES NOT MATCH THE FYM ON THE MASTER FILE" (UPC 162).

    23. "SCRAMBLED SSN IS A "1" AND MFR IS AN "8" FOR THIS ACCOUNT" (UPC 177).

    24. "MFR FOR THIS ACCOUNT IS AN "8" " (UPC 182).

    25. "THIS ACCOUNT IS ONLY VALID FOR POSTING FORM 990 GROUP RETURN TRANSACTIONS" (UPC 383 RC 1)

    26. "THE FRCs ON THE BMF ARE " 88" — RESEARCH FOR ANOTHER TIN" (UPC 341 RC 1)

    27. "THE INPUT MFT IS NOT COMPATIBLE WITH THE FRC ON THE BMF AND THE EO ENTITY STATUS IS 41" (UPC 329 RC2)

    28. "THE INPUT MFT IS NOT COMPATIBLE WITH THE FRC ON THE BMF" (UPC 329 RC 1)

    29. "THIS MFT IS NOT VALID WITH THE EMPLOYMENT CODE OR EO SUBSECTION OR EO STATUS ON THE BMF" (UPC 308 RCs 5 and 9)

    30. THIS MFT IS NOT VALID WITH AN EMPLOYMENT CODE OF "S" (UPC 343 RC 1)

    31. "THE BMF DOES NOT HAVE A SIGNIFICANT FRC FOR THIS MFT" (UPC 341 RC 2 for TC 960 " THIS ACCOUNT DOES NOT HAVE AN EO SECTION" (UPC 366 RC 1 — for MFTS 33, 34, 37, 44, 50 or 67)

    32. "TAX PERIOD MONTH DOES NOT MATCH THE CURRENT OR PRIOR FYM ON THE MASTER FILE" (UPC 307 RC 1 — for MFTs 02, 05, 06, 33, 36, 37, 44 or 67)

    33. "THE NAP MAY NOT BE ACCESSED WHEN IN TRAINING MODE" —There is no NAP for the training data base."THE NAP MAY NOT BE ACCESSED WHEN IN TRAINING MODE " —There is no NAP for the training data base.

    34. "CDS 200–214 FOR KCSC CFO USE ONLY " —971–AC-CD 200–214 is reserved for CFO use at KCSC.

    35. "RESERVED FOR SC ACCOUNTING ONLY" —This type of transaction may only be executed by approved Service Center accounting personnel only.

    36. "DLN INCONSISTENT WITH 971–CD " —For TC 971/972, 971–AC–CD 301 and 302 the File Location Code portion of the REVERSAL-DLN can not be 65, 71, or 72. For TC 971/972, 971–AC–CD 303–309 the File Location Code portion of the REVERSAL-DLN must be 65, 71, or 72.

    37. "INNOCENT SPOUSE-CONTROL BASE REQUIRED " —For TC 971, 971–AC–CD 065 a Control Base is required.

    38. "RESERVED FOR OSC PERSONNEL ONLY" —Input is limited to Ogden Service Center Personnel only.

    39. "RESERVED FOR PSC PERSONNEL ONLY" —Input is limited to Philadelphia Service Center Personnel only.

    40. "RESERVED FOR ANSC, ATSC, AUSC, BSC, KCSC, FSC PERSONNEL ONLY" —Input is limited to Andover, Atlanta, Austin, Brookhaven, Kansas City and Fresno Service Center Personnel only.

    41. "RESERVED FOR BSC PERSONNEL ONLY" —Input is limited to Brookhaven Service Center Personnel only.

    42. "RESERVED FOR ERRONEOUS REFUND UNIT ONLY " —Input is restricted to Erroneous Refund Unit personnel only.

    43. RESERVED FOR BACKUP WITHHOLDING AREAS-Input is restricted to Backup Withholding areas of Brockhaven and Philadelphia Service Centers.

    44. "RESERVED FOR F&PC REFERRAL AND OVERSIGHT UNITS OF PSC AND KCSC" —Input is limited to F&PC Referral and Oversight Units of Philadelphia and Kansas City Service Centers.

    45. "RESERVED FOR WITHHOLDING COMPLIANCE AREA " —Input is limited to Withholding Compliance areas.

    46. "RESERVED FOR CRIMINAL INVESTIGATION AREA " —Input is limited to Criminal Investigation areas.

    47. "RESERVED FOR HQ ANALYSTS AND TOP LIAISONS" —Input is limited to Headquarter Analysts and TOP Liaison Personnel only.

    48. "SC MUST BE 19 OR 49" —Valid values for TC480–SC-CD are blanks, 19, or 49.

    49. "TRANS-DT MUST BE 1/1/1995 OR LATER" —Input TRANS-DT must be 1/1/1995 or later.

    50. "INVALID ABA-NUM" —Input of ABA-NUM is not valid according to American Banking Standards.

    51. "TC 130 DLN-CD 102 VALID FOR IMF ONLY " —Input of TC 130 with a DLN-CD of 102 is restricted to IMF accounts.

    52. "MANAGER INPUT REQUIRED. AGGREGATE SC-MOD-BAL > $5000" —Input of a TC 530 by an ACS SB/SE employee with a aggregate SC-MOD-BAL > $5000 will not be allowed. The input must be done by a ACS SB/SE manager.

    53. "MANAGER INPUT REQUIRED. AGGREGATE SC-MOD-BAL > $10,000" —Input of a TC 530 by an ACS SB/SE employee with a aggregate SC-MOD-BAL > $10,000 will not be allowed with CLOSING CODE 03, 08, or 12. The input must be done by a ACS SB/SE manager.

    54. "NO BACKUP WITHHOLDING ACTIVITY ON MODULE " —Input of TC 971 AC 190 is not permitted on modules that do not indicate BACKUP WITHHOLDING activity.

    55. "BACKUP WITHHOLDING INDICATOR NOT SET " —The BACKUP-WITHHOLDING-IND in the BASIC-TAX-MOD-REC does not have a significant value.

    56. "RESERVED FOR PSC AND KCSC BWH AREAS" —Input is restricted to the Backup Withholding Areas of Kansas City and Philadelphia Service Centers.

    57. "NO OPEN MODULE ON IDRS" —Input is not allowed if there is not a open TDI on the module.

    58. "TX-PRD CAN NOT BE PRIOR TO 200612" —The TAX PERIOD can not be prior to 200612.

    59. "VALID TX-PRD = 200609/12, 200703/06/09, 200803/06/09" —The TAX PERIOD must be 200609, 200612, 200703, 200706, 200709, 200803, 200806 or 200809.

    60. "VALID TX-PRD = 200612, 200712, 200812 " —The TAX PERIOD must be 200612, 200712 or 200812.

    61. "VALID TX-PRD RANGE IS 200608 - 200808 " —The TAX PERIOD must be in the range of 200608 - 200808.

    62. "INVALID FLC" —The input FILE LOCATION CODE is invalid.

  5. Additional Error Messages for REQ77

    1. "REQUEST DENIED/INCORRECT DEFINER" — The definer is not blank or A.

    2. "REQUEST DENIED/IMPROPER INITIALIZATION " — With a blank definer the taxpayer account information was not input with the request and the prior command code was not ENMOD, TXMOD, SUMRY, ACTON or ADJ54. This message could also mean the account is not present on the TIF.

  6. Additional Error Messages for FRM7A: (Messages (d) and (e) will appear on line 24)

    1. "TRY LATER" , " NO ITIF, BTIF, ZTIF1" — Rollback exception messages.

    2. "MUST ACCESS NAP-USE FRM77" — A dummy or nonexistent TIF BMF or IMF account or tax module requires access of the NAP or CFOL by FRM77.

    3. "MF TAX MOD HAS NO TC 150 POSTED " — A tax module with MOD-MEMO-CD of 4, 5 or 6 has been encountered for a TC 470 or TC 550.

    4. "NO ACCOUNT INFORMATION INPUT" — Lines 2–23 are blank.

    5. "DATA ON LINE 24" — Line 24 was not blank.

    6. "MFT 46/76 NOT ALLOWED USE FRM77 " — FRM7A will not process MFT 46 and 76. FRM77 must be used for these MFT's.

    Note:

    For line with invalid elements. Lines in which all elements have been found to be valid and for which a transaction has been generated will be blanked out on the response screen.

2.4.19.3  (01-01-2006)
Valid Response

  1. If Command Code REQ77 is input correctly, the format for FRM77 or FRM7A will be generated.

  2. If Command Code FRM77 is input correctly, the input screen will be returned with the message "REQUEST COMPLETE" on line 14.

  3. If Command Code FRM7A is input correctly, the first and second lines of the input screen will be returned with all other lines blank and the message "REQUEST COMPLETE" will appear on line 24.

Exhibit 2.4.19-1 
Command Code REQ77 Input

Input screen

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

Record Element Description

Item Line Position Description
1 1 1–5 COMMAND CODE : REQ77
2 1 6 COMMAND CODE DEFINER: blank or A
3 1 7–18 TIN and FILE SOURCE: Not used when the definer is A. If definer is blank, may be input. If not the prior command code must be ENMOD, TXMOD, SUMRY, ACTON, ADJ54, or FRM 77 itself. Format is nnnnnnnnnvb (EIN) or nnnnnnnnnv (SSN).
4 2 1–2 MFT CODE: Must be present if TIN is present
5 2 4–13 PLAN NUMBER and TAX PERIOD: Must be present if TIN is present. The format is: nnnb nnnnnn (Plan Number b Tax Period)
6 3 1–4 NAME CONTROL : Must be present if TIN is present.

Exhibit 2.4.19-2 
Command Code REQ77 Response

Response screen

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

Record Element Description

Item Line Position Description
1 1 1–5 COMMAND CODE : FRM77
2 1 7–18 TIN and FILE SOURCE: Either input with REQ77 request or else from prior command code.
3 1 26–29 MFT CODE LITERAL generated.
4 1 30–31 MFT CODE: Either input with REQ77 request or else from prior command code.
5 1 34–40 TAX PERIOD LITERAL: generated.
6 1 41–46 TAX PERIOD : Either input with REQ77 request or else from prior command code.
7 1 49–56 PLAN NUMBER LITERAL: generated.
8 1 57–59 PLAN NUMBER : Either input with REQ77 request or else from prior command.
9 1 62–69 NAME CONTROL LITERAL: generated.
10 1 70–73 NAME CONTROL Either input with REQ77 request or else from prior command code.
11 2 1–3 TRANSACTION CODE LITERAL: generated.
12 2 12–30 TRANSACTION REGISTER LITERAL: generated.
13 2 34–47 POSTING DELAY CODE LITERAL: generated.
14 2 51-54 FLC LITERAL: generated
15 3 1–13 EXTENSION DATE LITERAL: generated.
16 3 24–36 EMPLOYEE CODE LITERAL: generated.
17 3 47–55 TRANSACTION LITERAL CODE: generated
18 4 1–11 CLOSING CODE LITERAL: generated.
19 4 16–41 RESPONSIBILITY UNIT CODE/JURISDICTION CODE LITERAL: generated.
20 4 45–53 TC 148 CODE LITERAL: generated.
21 4 58–69 BANKRUPTCY CODE LITERAL: generated.
22 5 1–7 DLN CODE LITERAL : generated.
23 5 13–22 BANKRUPTCY/LITIGATION LOCATION CODE LITERAL: generated.
24 5 25–40 LAST RETURN AMOUNT CODE LITERAL: generated.
25 5 46–57 TC 480 SC CD LITERAL: generated
26 6 1–6 CYCLE LITERAL : generated.
27 6 1121 APPELLATE OFFICE CODE LITERAL: generated.
28 6 27–34 CSED CODE LITERAL: generated.
29 6 40–46 BOD CODE LITERAL : generated.
30 6 51–64 BOD CLIENT CODE LITERAL: generated.
31 7 1–8 SEQUENCE NUMBER LITERAL: generated.
32 7 14–26 REVERSAL DLN LITERAL: generated.
33 7 45–57 SECONDARY DATE LITERAL: generated.
34 8 1–7 CAF CODE LITERAL : generated.
35 8 11–23 971/151 CODE LITERAL: generated.
36 8 29–45 TC 550 DEFINER CODE LITERAL: generated.
37 8 51–59 FEMA NUMBER LITERAL: generated.
38 9 1–4 ULC LITERAL : generated.
39 9 8–26 FREEZE RELEASE AMOUNT LITERAL: generated.
40 9 43–50 AMERICAN BANKING ASSOCIATION NUMBER LITERAL: generated.
41 10 1-13 TC 46X GROUP CODE LITERAL: generated.
42 10 17-33 TC 583 DEFINER CODE LITERAL: generated.
43 10 37–50 TDI SELECT CD LITERAL: generated.
44 11 1-9 CROSS REFERENCE TIN LITERAL: generated.
45 11 24–36 CROSS REFERENCE NAME LITERAL: generated.
46 12 1–12 CROSS REFERENCE TAX PERIOD LITERAL: generated.
47 12 21–33 CROSS REFERENCE PAY PLAN LITERAL: generated.
48 12 39–47 CROSS REFERENCE MFT LITERAL: generated.
49 12 52–56 MISCELLANEOUS LITERAL: generated.
50 13 1–12 CORRECTION DATE INDICATOR LITERAL: generated.
51 13 16–31 REFILE LIEN INDICATOR LITERAL: generated.
52 13 35–43 2032 INDICATOR LITERAL: generated.

Exhibit 2.4.19-3 
Command Code REQ77 with definer A Response

Response screen

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

Record Element Description

Item Line Position Description
1 1 1–5 COMMAND CODE : FRM7A
2 1 7–9 TRANSACTION CODE LITERAL: Generated.
3 1 11 TRANS REGISTER LITERAL: Generated.
4 3 1-3 TIN LITERAL: Generated.
5 3 14-17 NAME CONTROL LITERAL: Generated.
6 3 19-20 MFT LITERAL: Generated.
7 3 22-27 TAX PERIOD LITERAL: Generated.
8 3 29-30 CLOSING CODE LITERAL: Generated.
9 3 32-39 DATE LITERAL: Generated.
10 3 41-43 MISCELLANEOUS LITERAL: Generated.
11 3 45 CSED LITERAL: Generated.
12 3 47 POSTING DELAY LITERAL: Generated.

Exhibit 2.4.19-4 
Transactions Valid with Command Code FRM77

File IMF BMF EPMF NMF
Transaction        
122* — — * —
126* — — * —
130* * * — —
131* * * — —
136* — * — —
137* — * — —
148* * * — —
149* * * — —
151 — — * —
420 * * * —
421 * * * —
460 * * * —
462 * * * —
468 — * — *
469 — * — *
470 * * — *
471 — * — *
472 * * — *
474 * * * —
475 * * * —
480 * * — *
481 * * — *
482 * * — *
483 * * — *
488 — * — —
489 — * — —
500 * — — —
502 * — — —
510 * — — —
520 * * — *
521 * * — *
522 * * — *
524 * * — *
525 * * — *
528 * * — *
530 * * — *
531 * * — *
532 * * — *
540 * — — —
542 * — — —
550 * * — *
560 * * * —
570 * * — —
571 * * — —
572 * * — —
582 * * — *
583 * * — *
780 * * — *
781 * * — *
782 * * — *
788 * * — —
810 * — — —
811 * — — —
844 * * — —
845 * * — —
930 * * * —
932 * * — —
960 * * * —
961 * * * —
971 * * * *
972 * * * *
         
         
NOTE: 1) An asterisk in the file column indicates the transaction is valid for that file; a dash indicates that the transaction is not valid. TC 971 and 972 are valid for NMF only if the 971/151-CD is 043, 057, 063, 065–069, 157, 163, 200–214, 260-261, 605, 610-629, 663-665.
NOTE: 2) Transactions which have an asterisk next to them are entity transactions. A TC 470 or 472 will be treated as an entity if the closing code is 97 and the MFT and tax period are zeroes. A TC 971 or 972 will be treated as an entity transaction if the 971/151–CD is 050, 051, 084–087, 192, 198, 265, 281, 298, 334–338, 341–349, 360, 362, 363, 381-385, 501, 504-506, 522-525, 529, 647, 648, 688 and the MFT code and Tax Period are zeroes.
NOTE: 3) TC 122 and 126 are nonpending transactions which are entities to the plan number.
NOTE: 4) TC 524, 525 and 528 do not post to the master file
NOTE: 5) TC 583 does not pend to the TIF.

Exhibit 2.4.19-5 
Command Code FRM77 Input

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Record Element Description
Item Line Position Description and Validity
1 1 1–5 COMMAND CODE: FRM77
2 1 7–18 TIN and FILE SOURCE: Must be present. Format is nn-nnnnnnnvb (EIN) or nnn-nn-nnnnv (SSN).
3 1 30–31 MFT CODE: Must be present. Must be zeros for an entity transaction.
4 1 41–46 TAX PERIOD: Must be present. Must be zeroes for an entity transaction.
      1) If TC is 460, the TAX PERIOD may not be greater than the current date.
      2) If TC is 500 and the CLOSING CODE is 52 or 53, the TXPD-YR must be 1990 or subsequent.
      3) If TC is 530, the CLOSING CODE is 17, 18 or 19, and the MFT is 03 the TAX PERIOD must be 200712 or earlier. If TC is 530, the CLOSING CODE is 17, 18 or 19 and the MFT is not 03 the TAX PERIOD must be 200812 or earlier.
      4) If TC is 930,

  • For BMF the TAX PERIOD year may be up to one year in the future, current year or one year prior.

  • For IMF the TAX PERIOD year may not be greater than one year in the future.
      5) If TC 971/972 with a 971/151-CD of 318 the TAX PERIOD must be 201012 or greater.
      6) If TC 971/972 with a 971/151-CD of 370 the TAX PERIOD must be in a YYYY12 format. The first valid TAX PERIOD is 200612.
      7) If 971/972 with a 971/151-CD of 371

  • If MFT CODE is 44 or 67 the valid TAX PERIOD range is 200608 - 200808.

  • If MFT CODE is 01 then the valid TAX PERIOD's are 200609, 200612, 200703, 200706, 200709, 200712, 200803, 200806, 200809.

  • If MFT CODE is 14 then the valid TAX PERIOD's are 200612, 200712, 200812.
      8) If TC 971/972 with a 971/151-CD of 705 the TAX PERIOD must be 200901 or later.
      9) If TC 971/972 with a 971/151-CD of 339, 340, 701, 702, 703, or 740 the TAX PERIOD must be YYYY08.
      10) If TC 474 may not be greater than or equal to the current calendar year.
5 1 57–59 PLAN NUMBER: Must be blank unless the below exceptions apply:
      1) Must be present if account is EPMF or BMF MFT 46 and 76.
      2) May be present for MFT 68.
      3) For TC 971 AC 001 or 002 with a MFT of 46

  • If the DOC-CD (in the CONTROL-DLN) is 61 then the PLAN NUMBER must be in the range of 100 - 199

  • If the DOC-CD (in the CONTROL-DLN) is 62 then the PLAN NUMBER must be in the range of 300 - 399

  • If the DOC-CD (in the CONTROL-DLN) is 72 then the PLAN NUMBER must be in the range of 500 - 599

  • If the DOC-CD (in the CONTROL-DLN) is 74 then the PLAN NUMBER must be in the range of 700 - 799

  • If the DOC-CD (in the CONTROL-DLN) is 75 then the PLAN NUMBER must be in the range of 900 - 999

  • If the DOC-CD (in the CONTROL-DLN) is 88 then the PLAN NUMBER must be in the range of 200 - 199, 400 - 499 or 800 -899
      4 For TC 971 AC 001 or 002 with a MFT of 85

  • If the DOC-CD (in the CONTROL-DLN) is 85 then the PLAN NUMBER must be in the range of 100 - 499
      5 For TC 971 AC 001 or 002 with a MFT of 86

  • If the DOC-CD (in the CONTROL-DLN) is 86 then the PLAN NUMBER must be in the range of 100 - 499
6 1 70–73 NAME CONTROL: Must be present.
7 2 4–6 TRANSACTION CODE: Must be present. See Exhibit 2.4.19-4 for valid transactions and files. Consistency checks:
      1) If TC is 122 or 126, the MFT Code must be 74 and the Tax Period must be zeros (000000).
      2) TC 540, 810 and 811 not valid with MFT 55.
      3) TC 151, 420, 421, 560, 930, and 932 are not valid with MFT 13 or 55.
      4) TC 474 and 475 not valid with MFT Codes 13, 15, 36, 42, 46, 50, 55, 76, 77 or 78, or for MFT Code 61 with Tax Period later than 198706.
      5) If TC is 460 or 462, the MFT Code must be 02, 05, 06, 07, 08, 10, 12, 29, 30, 31, 33, 34, 36, 37, 42, 44, 50, 51, 52, 58, 60, 67, 76, 77 or 78.
      6) If TC 468 or 469, the MFT Code must be 52 or 53.
      7) If TC is 488 or 489, the MFT Code must be 02, 05, 07, 33, 34, 42, 46, 52, 58, 60, 61 or 76. If the MFT Code is 05, the Tax Period must be earlier than 198712. If the MFT Code is 33 or 34, the Tax Period must be 198106 through 198206. If the MFT Code is 61, the Tax Period must be 198510 only.
      8) TC 420, 421 and 560 are not valid with MFT Code 15.
      9) TC 510 is valid only with an IMF account with an invalid SSN (File Source is *).
      10) TC 971/972 with a 971/151–CD of 100–109 are not valid with MFT 29.
      11) TC 420, 421, 474, 475 and 971 with a 971/151–CD of 100–109 are not valid with MFT 31.
      12) TC 149, 471, 500, 502, 510, 524, 525, 528, 540, 550, 560, 582, 583, 810 and 811 are not valid with MFT 46.
      13) TC 470, 472, 474, 475, 481–483, 520, 521, 522, 524, 525, 528, 530–532, 550, 570, 582, 583, 930, 932, 971 and 972 are not valid with MFT 42.
      14) TC 474, 475, 480, 481, 482, 483, 524, 525, 528, 844, 845, 930 and 932 are not valid with MFT 76.
      15) See Exhibit 2.4.19–10 for elements of data which must be input for transactions.
8 2 31 TRANSACTION REGISTER INDICATOR:
      Values Meanings
      blank Print transaction on the Daily Transaction Register
      1 Do not print transaction
9 2 48 POSTING DELAY CODE: Optional code representing number of cycles (1–6) to delay posting (For all transactions that post to Master File.) Must be entered (2–6) with TC 470, Closing Code 90, when module is in status 72.
10 2 55–56 FLC (FILE LOCATION CODE): A voluntary input field in which any valid FLC for a particular site may be input as listed below. If no value is entered into the FLC field, the DISTRICT-OFFICE- CODE will be passed to the Gendata record (EOD0120-010).
       

  • ANSC: 01, 02, 03, 04, 05, 06, 08, 14, 16.

  • ATSC: 07, 58, 59, 65.

  • AUSC: 18, 71, 73, 74, 75, 76; International FLCs 20, 21 for IMF.

  • BSC: 11, 13, 19, 22.

  • CSC: 17, 31, 34, 35, 38.

  • FSC: 33, 68, 77, 89, 94, 95.

  • KCSC: 09, 36, 37, 39, 41, 42, 43, 45, 46, 47, 48.

  • MSC: 49, 56, 57, 61, 62, 63, 64, 72.

  • OSC: 29, 81, 82, 83, 84, 85, 86, 87, 88, 91, 92, 93, 99. International; FLCs 60, 78 for BMF.

  • PSC: 23, 25, 28, 51, 52, 54, 55. International FLCs 66, 98.

11 3 14–21 EXTENSION DATE: (MMDDYYYY)
      1) EXTENSION DATE must be present if TC is 460, 468, 469, 550 or 560. For TC 460 approved IMF extensions, the date may not be lower than the RDD (Return Due Date) + 4 mos.; BMF, not lower than the RDD + 3 mos. The date may never exceed the RDD + 6 mos. except when 20 or 98 is input in the ULC. However, if the DLN-CD contains 000, 25, 47 or 17, signifying a denial the date must not be lower than the RDD or higher than the RDD + 6 mos. For TC 550 this date must not be before one month after the tax period ending date; for TC 560 not before three years. (This date check does not apply if MFT is 52 or if account is ).
      2) DATE OF DEMAND must be present if TC is 844 and FREEZE RELEASE AMT(Memo amt) is present. Must be greater than Transaction Date and not greater than CURRENT-DATE plus 15 days.
      3) If the TC is not 460, 468, 469, 550, 560, or 844, the field must be blank.
12 3 37–44 EMPLOYEE CODE: TC 930 must be present; TC 932 may be present (Field not used for EPMF). This field contains an Employee number less the first 2 digits (eight numerics); invalid if all zeroes.
13 3 56–63 TRANSACTION DATE: If no date is input, the current date will be generated for certain transactions. If present, the format is MMDDYYYY and it must not be later than the current date. The date also can not be prior to the start of the tax period when a modular transaction is being input.
      Consistency checks:
      1) TC 971 AND 972 Transaction date must be present.

  • If 971/151–CD is 001–003, 038, 065–069, or 078, 610–624 then the TRANSACTION DATE may be greater than the current date.

  • If 971/151-CD is 180-189, 806 then the TRANSACTION DATE may not be more than 21 days past the current date.

  • If 971/151–CD is 001–003, 038, 064–068, 075, 078, 133, 169, 260, 261, 610–629 then the TRANSACTION DATE may not be more than one year past the current date.

  • If 971/151–CD is 350, 352 or 353 then the TRANSACTION DATE must be prior to 01/01/2006.

  • If 971/151-CD is 256, 257 or 597 then the TRANSACTION DATE may be prior to the current date.

  • If 971/151-CD is 158, 522-525, 663-665 then the TRANSACTION DATE will be automatically populated with the current date.

  • If 971/151-CD is 608 then the TRANSACTION DATE must be 01/01/2011 or later.

  • If 971/151-CD is 609 then the TRANSACTION DATE must be 01/01/2009 or later.
      2) TC 520 and 521 with closing code 83 or 85 and TC 521 with bankruptcy indicator 999 must have a petition date, (used to distinguish between pre-petition for which assessment is prohibited and post-petition periods which can be legally assessed).
      3) Transaction date must be present if TC is 480, 481, 482, 483, 780, 781, 782 or 788.
      4) TC 844 Transaction Date must be present if Extension Date and FreezeReleaseAmt are present. Must be less than Extension Date.
      5) TC 500 Transaction Date must be present if closing code is 52, 53, 54, 55, 56 or 57. If CC is 52 or 53, Transaction Date must be greater than 08/01/1990. If CC is 54 or 55, Transaction Date must be greater than 11/20/1995.
      6) TC 550 If LATEST MOD CSED is not later than the current date, the TRANS DT must be input with a date earlier than the LATEST MOD CSED.
      7) For IMF MFT 29 transactions The date must not be before the tax period beginning date, except for TCs 460, 462, 520 or 521. For these transactions, the date must not be before 07/01/1976.
      8) NMF transactions Any valid date is acceptable, including future dates.
      9) BMF Transactions:
        a) MFT is 00 date must not be before 07011971.
        b) MFT is 13 date must not be before 01011980.
        c) MFT is 52 date must not be before 01011972.
        d) TC is 460, 462, 474, 475, 520 or 521.
         1. MFT is 33, 34,36,37, 44, 50 or 67 date must not be before 06011974.
         2. MFT is 58, 60, 61, 62, 63 or 64 date must not be before 07011971.
         3. MFT is 51, date must not be before 01011972.
         4. MFT is 42, date must not be before 01012000.
         5. MFT is 46 or 76, date must not be before 01011984.
         6. Any other MFT date must not be before 01011962.
        e) MFT is not 00 or 52 and TC is not one of those in (d) above the date must not be before the Tax Period beginning date.
      10) IMF transactions:
         a) MFT is 00 date must not be before 01/01/1963.
         b) TC is 460, 462,474, 475, 520 or 521 date must not be before 01/01/1963. TC 520 CC 60–67 the date must be after 12/31/1994.
         c) MFT is 30 or 31 and TC is not 971 with 971/151-CODE 1–3 or one of those in (b) above the date must not be before the Tax Period beginning date.
         d) MFT is 55 date must not be before 01/01/1975.
      11) EPMF transactions The date must not be before 01011975.
14 4 12–13 CLOSING CODE:
      1) TC 130 may be present. (values are 03, 12, 24–32). If present, account must be IMF and an XREF-EIN and an XREF NM CTRL must also be input.

  • 03 - Unable to locate. If address change posts, reissue TDA.

  • 12 - Unable to contact.

  • 24 - Hardship, follow-up if TPI is $20,000 or more.

  • 25 - Hardship, follow-up if TPI is $28,000 or more.

  • 26 - Hardship, follow-up if TPI is $36,000 or more.

  • 27 - Hardship, follow-up if TPI is $44,000 or more.

  • 28 - Hardship, follow-up if TPI is $52,000 or more.

  • 29 - Hardship, follow-up if TPI is $60,000 or more.

  • 30 - Hardship, follow-up if TPI is $68,000 or more.

  • 31 - Hardship, follow-up if TPI is $76,000 or more.

  • 32 - Hardship, follow-up if TPI is $84,000 or more.
      2) TC 468 and 469 may be present. Valid range is 01-04.
      3) TC 470 May be present. If present, values are: IMF 90, 93–95, (90, 93 and 94 are valid for MFT 29); BMF 90, 93–95,97, 98 (MFT 02 only); NMF 90, 93–95. Restricted use of CLOSING CODE 90: not valid when STATUS CD of SC STATUS HIST REC is 41–44, 46, 60, 71, 72 or 91.
      4) TC 471 May be present (NMF only); values are 94, 95.
      5) TC 472 may be present. If present, values are: IMF 94, 95 (94 is valid for MFT 29); BMF 94, 95,97,98 (MFT 02 only); NMF 94, 95.
      6) TC 500 Must be present. Valid range is 50–57.
      7) TC 520 must be present. Valid range is 60–67, 70–77 or 80–85. Closing Codes 81, 83–85 must have a petition or discharge date input in the Transaction Date field.
      8) TC 521 and TC 522 may be present. Valid range is 60–67, 73, 76, 77, 81, 83 or 85–89.
      9) TC 524 must be present. Valid range is 40–42.
      10) TC 530 must be present. Valid range is 03–10, 12–19 or 24–32 and 39 (07, 10,13–15, 17-19 BMF only). If the Closing Code is 39 and the EMPLOYEE-IND in the TIF 02 record is on (1 or 9), the transaction will not be generated. If the CLOSING-CD (CC) is 24–32 and the OIC-ACCEPTANCE-YR in the TIF 02 is significant (numeric and> zeroes) the transaction will not be generated. If the CC is 04 or 05, the current date must not be earlier than the latest CSED, and excluding NMF accounts, the LATEST-MOD-CSED may not = zeroes. If the CC is 08, for Form 1120, the Filing Requirement (FR) must be zeroes or 55; for Form 1065, 990C, 990T or 990PF, the FR must be zero or 5; for Form 990 the FR must not be 01 or 03 or 88.
15 4 42 RESPONSIBILITY UNIT CODE or JURISDICTION CODE:
      1) RESPONSIBILITY UNIT CODE : For TC 530 (valid range 1–4, 6–9) must be present.
      Values Meanings
      1 Field Office
      2 Revenue Officer
      3 Service Center
      4 ACS
      6 Exam
      7 Appeals
      8 PRP/Taxpayer Advocate
      9 Other
       For TC 810: (valid range 1–4) must be present.
      1 Prefiling notifications (special project code 121)
      2 Abusive tax shelter detection team (special project code 225)
      3 Earned income credit checks
      4 Frivolous Filer
      2) JURISDICTION CODE: Valid only with TC 480 and must be present. Valid range is 1–9.
      Values Meanings
      1 Collection
      2 Examination
      3 Appeals
      4 Criminal Investigation
      5 EP/EO
      8 Others
      9 Service Centers
16 4 54–55 TC 148 CODE: Required for TC 148. Valid range is 09–99. 148 CODE of 09 is valid for BMF only. For TC 149, may or may not be present. Valid range is 01, 04–99.
17 4 70–72 BANKRUPTCY CODE:
      1) A 3-digit code which may or may not be present with TC 520, Closing Code 60–67, 81, 83–85 with the following values:
       a) PROCESSING TYPE:
      Values  Meanings
      1 Liquidation
      2 Municipal Debt (BMF only)
      3 Reorganization
      4 Individual Debtor
      5 Family Farmer
      8 Other Insolvencies (Closing Code 81 only)
       b) CLAIM TYPE:
      Values Meanings
      0 Not Significant
      1 Secured
      2 Unsecured, Priority
      3 General Unsecured
      4 Administrative
      5 Involuntary Gap Expense
       c) PAYMENT INDICATOR
       Values Meanings
      0 No installment privilege
      1 Installment privilege
      2) TC 521 may or may not have a Bankruptcy Code. If used all three digits must be present (input as 999 with no Closing Code). This will cause a reversal of all TC 520's with Closing Codes of 81,83 or 85–89 for the module
      3) Bankruptcy Code valid only for IMF and BMF accounts.
18 5 810 DLN CODE:
      1) TC 130 must be present. Except for Trust Fund Recovery Assessments and Fraudulent Payment Transactions, if input through a service center terminal, the first two characters must be zero and the third character must be:
      Values Meanings
      0 Master File Assessment
      1 Offer in Compromise
      2 NonMaster File Assessment
      4 Taxpayer Requested Refund Freeze
      102 Trust Fund Recovery Assessments (IMF only)
      504 Fraudulent Payment Transactions
      If input through a district office terminal, the first two characters must be 01, 05, 10, 15, 20, 25, 30, 35 or 40 and the last character must be a 9.
      2) TC 460 Must be present with MFT Codes 02, 05,06, 30,33 or 34. May be present with other MFT Codes. The values are:
       a) MFT Code 30 (IMF)
      Values Meanings
      10b Approved (100–169)
      17b Disapproved (170–199)
      b) MFT Codes 02,33 or 34 (BMF)
      Values Meanings
      20b Approved (200–249)
      25b Disapproved (250–299)
      c) MFT Codes 05 or 06 (BMF)
      Values Meanings
      45b Approved (450–469)
      47b Disapproved (470–499)
      d) All other MFT Codes valid with TC 460
      Values Meanings
      000 Disapproved
      3) TC 930 May be present. Valid values are 80 and 85. If 80, the account must be IMF. If 85, the MFT Code must be 02, 05, 30, 33 or 34.
      4) TC 520 may or may not be present.
      Values Meanings
      99b a) Signals master file to update the BL LOC CD in the entity record.
        b) Bypasses UPC 192 if entered with CC 85 when an unreversed TC 520 (CC 85–89) is already present in the module.
      5) TC 550 may or may not be present.
      Values Meanings
      99b Used to create 990–999 blocking series (BMF and IMF)
      6) TC 560 may or may not be present.
      Values Meanings
      70b Used to create 700 blocking series
      99b Used to create 990–999 blocking series (IMF only)
19 5 23–24 BANKRUPTCY/LITIGATION LOCATION CODE (BL LOC CD) : May or may not be present with TC 520; must be present if DLN CD is present. Must be a valid ULC.
20 5 43 LAST RETURN AMOUNT (LRA CD): May be present with TC 136.
      Values Meanings
      1 Over $25,000
      2 Between $5,000 and $25,000
      3 Under $5,000
21 5 58–59 TC480–SC-CD: May be present only with TC 480.
      Values Meanings
      b Not Significant
      19 Offer worked by BSC.
      49 Offer worked by MSC.
22 6 7–8 CYCLES: May or may not be present, depending on the transaction.
      1) TC 474 may be present. If present, the valid range is 01–20. If not present, a value of 20 will be generated for the transaction.
      2) TC 500 may be present. If present, the valid range is 01–26 and the Closing Code must be 50.
      3) TC 524 must be present. The valid range is 01–99.
23 6 22–24 APPEALS OFFICE CODE: Must be present with TC 520, Closing Code 72. It is invalid with all other transactions and Closing Codes. If present it must be numeric.
24 6 35 CSED CD: MFT 30 only optional input for TC 500 and 502. Must be present for TC 480 and 550 and for TC 520 with Closing Codes 60–67, 76, 77, 81, 83–85.
      Values Meanings
      P Primary SSN
      S Secondary SSN
      B Both Primary and Secondary (not valid for TC 502)
25 6 47–48 BOD CODE: Must be present with TC 971, 971/151-CD 050. It is invalid with all other transactions and 971/151-CDs.
      Values Meanings
      WI Wage and Investment Income Operating Division
      TE Tax Exempt Operating Division
      LM Large Business & International Division
      SB Small Business & Self-Employed Operating Division
26 6 65–67 BOD CLIENT CODE: May be present if BOD CODE is input on TC 971, 971/151-CD 050. It is invalid with all other transactions. Spaces are default and are not significant. Each position can be 0–9 or A–Z (000–ZZZ), or space.
27 7 9–11 SEQUENCE NUMBER: Must be present with a TC 930 non-EPMF transaction. The field must be numeric.
28 7 27–40 REVERSAL DLN: TC 151 (full EPMF accounts) and TC 122 and TC 126 — Must be present. First two digits must be a valid district office or service center number; 3rd digit must be zero; and digits 6–14 must be numeric. The 4th and 5th digits must be: for TC 151 — 30, 31, 32, 35, 37, 38, 47, or 77; for TC 122 — 01, 03, 06, 07, 09, 53, 60–62, 72, 73 or 78; for TC 126—10; for TC 151 with 971/151-CD of 038-047—92 or 93. TC 971/972 with 971/151-CD of 301–309 must be present and numeric. TC 971/972 with 971/151-CD of 455–456 may be present.
29 7 58–65 SECONDARY DATE:
      a) Must be present with TC 971, with 971/151-CD of 86 or 87. Must be greater than current date and less than current date plus 1 year.
      b) Must be present with TC 971/972 with 971/151-CD of 301–309, 330, 350–353, 360–363, 366, 381–385 and 688.
      c) Optional for TC 971 with a 971/151-CD of 364 and 365.
      d) Must be present with TC 971/972 with 971/151-CD of 501, 504–506, 522-525, 560-576. Can not be greater than the current date.
      e) Optional for TC 971 with a 971/151-CD of 647. If a date is not input then FRM77 will generate a date that is 3 years past the current date. A date for TC 972 with a 971/151-CD of 647 is not permitted.
      f) Must be present with TC 971/972 with 971/151-CD of 648. Valid date range is October 23, 2004 - current date.
30 8 8 CAF-CD: Must be present with TC 960 and 961. It is invalid with all other transactions. TC 960—Valid range is 1–5,7,8 for IMF, BMF and NMF; 1, 2, 5,8 for EPMF. TC 961—Must enter zero.
31 8 24–26 971/151-CODE—must be present with TC 971 and TC 972; accepted 971 values are 001–004, 010–018, 030–039, 040–041 (MFT 01, 09, 11, 16), 043, 045 (MFT 29, 30, 31), 047 (MFT 02, 06, 33, 34, 44), 050, 051, 056 (MFT 29, 30), 057, 061, 063, 064 (MFT 30), 65 (MFT 30), 66–071, 072 (not MFT 55), 073, 074, 076–077 (MFT 02), 078–080, 082–085, 087, 089 (MFT 30, 31), 090–091, 093–094 (MFT 01, 03, 09, 11, 12, 16, 17, 55), 095, 096–097 (MFT 14, 16, 17, 55), 098–099 (not MFT 13, 55), 100–109 (MFT 30), 110 (MFT 30, 31), 120 (MFT 30), 131 (MFT 30, 31), 132 (MFT 30, 31), 133 (MFT 29, 30), 134, 135 (MFT 29, 30), 136 (MFT 30, 31), 140, 141 (MFT 02), 144 (29, 30), 145 (MFT 29, 30, 31), 146, 148, 150 (MFT 30), 151, 156, 157, 158 (MFT 30), 163, 164, 172 (MFT 29, 30), 173 (MFT 29, 30), 180 (MFT 31), 181 (MFT 29, 30), 182 (MFT 31), 183, 184 (MFT 31), 185 (MFT 29, 30, 31), 186 (MFT 31), 187, 188 (MFT 31), 189, 190 (MFT 29, 30), 192, 198, 200–214, 215 (MFT 01, 03, 04, 09, 11, 12, 14, 16, 17), 216 (MFT 01, 03, 04, 08, 09, 11, 12, 14, 16, 17, 55), 251–257, 260–262, 263 (MFT 01–03, 05–07, 09–12, 15, 16, 29, 30, 31, 33, 34, 44, 51, 60, 63, 64, 76), 264–267, 268 (MFT 02, 05, 06, 08, 12, 17, 29, 30, 51, 52), 269, 270, 275–281, 282 (MFT 30, all BMF MFT's except 08, 13, 15, 17, 42, 47, 50, 61, 62, 68, 74, 76 and 88), 283, 286-292 (MFT 74), 294 (MFT 74), 295 (MFT 74), 296–299, 300 (MFT 02), 301–309, 311 (MFT 52), 312, 314–315 (MFT 46), 316–317 (MFT 51), 318 (MFT 67), 319 (MFT 34), 320–321 (MFT 06), 324–325 (MFT 44, 67), 330 (MFT 01, 03, 04, 09, 11, 14, 16), 331, 332-333 (BMF), 339–340 (MFT 03), 341–349, 350, 351 (MFT 47), 352, 353, 354 (MFT 47), 355, 360–363, 364–366 (BMF), 370 (MFT 44, 67 for EO accounts; MFT 01, 14 for GE accounts; MFT 76 for EP accounts), 371 (MFT 01, 14, 44, 67), 375–379, 380 (MFT 01), 381–385, 389 (MFT 01, 11, 14, 16), 450-459, 468, 469, 484, 485, 501, 502, 504–506, 510 (MFT 30), 520, 522-525, 529, 560-576 (MFT 01, 10, 30), 597 (MFT 55), 598-599 (MFT 29, 30, 31), 605, 608–609 (MFT 02, 05, 06, 30, 34), 610-631, 632 (MFT 74), 633–636, 647-649, 650 (MFT 02, 08, 17, 30, 34), 651, 652, 660 (MFT 02, 30), 661, 663-665, 670, 671, 672 (MFT 74) 682–683 (MFT 13, 55), 687, 688, 689, 690–691 (MFT 74), 692, 700 (MFT 52), 701-703 (MFT 03), 705 (MFT 02, 05, 06, 34), 745, 777 (MFT 67), 788-789 (MFT 02), 806 (MFT 31), 850 (MFT 02, 30), 898, 899, 922 (MFT 30).
972 values are 001–004, 017, 031–038, 043, 047, 051, 057–059, 061, 063–069, 075, 078, 079, 082–087, 089 (MFT 30, 31), 100–109 (MFT 30, 31), 110, 121-122, 131 (MFT 30, 31), 132 (MFT 30,31), 133 (MFT 30), 134, 135 (MFT 30), 136 (MFT 30, 31), 137 (MFT 30), 140, 141 (MFT 02, 30), 144 (MFT 29, 30), 145 (MFT 30, 31),146, 148, 156, 157, 158 (MFT 30), 163, 169, 172 (MFT 30), 173 (MFT 30), 180 (MFT 31), 181 (MFT 29, 30), 182 (MFT 31), 183, 184 (MFT 31), 185 (MFT 29, 30, 31), 186 (MFT 31), 187, 188 (MFT 31), 189, 190 (MFT 30), 191, 192, 198, 200–214, 215 (MFT 01, 03, 04, 09, 11, 12, 14, 16, 17), 216 (01, 03, 04, 08, 09, 11, 12, 14, 16, 17, 55), 251–257, 260, 262, 264–267, 268 (MFT 30, BMF), 269, 275–283, 286-292 (MFT 74), 294 (MFT 74), 295 (MFT 74), 296–299, 301–309, 312, 314-315 (MFT 46), 316–317 (MFT 51), 318, 319 (MFT 34), 320–321 (MFT 06), 324–325 (MFT 44, 67), 330 (MFT 01, 03, 04, 09, 11, 14, 16), 331, 332-333 (BMF), 339–340, 341–345, 346–349, 350, 351 (MFT 47), 352, 353, 354 (MFT 47), 360–363, 364–366 (BMF), 370 (MFT 44, 67 for EO accounts; MFT 01, 14 for GE accounts; MFT 76 for EP accounts), 371 (MFT 01, 14, 44, 67), 375–379, 380 (MFT 01), 381–385, 389 (MFT 01, 11, 14, 16), 450-459, 468, 469, 484, 485, 501, 502, 504–506, 510 (MFT 30), 520, 522-525, 529, 560-576 (MFT 01, 10, 30), 597 (MFT 55), 598-599 (MFT 29, 30, 31), 605, 608–609 (MFT 02, 05, 06, 30, 34), 610-631, 632 (MFT 74), 633–636, 647-649, 650 (MFT 02, 08, 17, 30, 34), 651, 660 (MFT 02, 30), 661, 663-665, 670, 671, 672 (MFT 74), 682–683 (MFT 13, 55), 687, 688, 689, 690–691 (MFT 74), 692, 700 (MFT 52), 701-703 (MFT 03), 705 (MFT 02, 05, 06, 34), 788-789 (MFT 02), 850 (MFT 02, 30), 898, 899, 922 (MFT 30).
Codes 016, 036, 045, 051, 056, 057, 058, 059, 064, 071, 100-110, 131, 132, 134, 135, 144, 146, 148, 151, 158, 164, 172, 173, 190-192, 260, 261, 283, 296, 501, 502, 504-506, 510, 520, 522-525, 529 are IMF only Action Codes.
040, 041, 047, 076, 077, 183, 187, 215, 270, and 300–309, 312, 324, 325, 332-338, 346–349, 350–355, 360–366, 378–379, 381–385, 389, 705 are BMF only Action Codes.
Must be present with TC 151 (EPMF) values 019–047.
      Action Code Restrictions
      a) 045 is restricted to Service Center Accounting employees
      b) 093, 094, 096 and 097 are restricted to Service Center Collection Branch Employees
      c) 134 is restricted to Criminal Investigation areas.
      d) 141 is restricted to (IMF TC 972 only) Andover, Atlanta, Austin, Brookhaven, Kansas City and Fresno Service Centers; (BMF TC 971/972) Brookhaven
      e) 146 and 148 is restricted to the Withholding Compliance Area of Andover Service Center
      f) 190 is restricted to the Backup Withholding Areas of Brookhaven and Philadelphia Service Centers
      g) 200–214 are reserved for Financial Reporting. Input is restricted to CFO employees only.
      h) 309 is restricted to Special Coordinators Group employees of Kansas City, Cincinnati and Fresno Service Centers
      i) 314, 315, 341–345, 349, 350–354 is restricted to Ogden Service Center employees.
      j) 505 is restricted to the Governmental Liaison & Disclosure Incident Management Unit (Andover).
      When TRANS-CODE is 151
      Values Meanings
      019 TC 154 Posted Erroneously
      020 TC 150 posted to wrong plan number
      021 TC 150 posted to wrong plan year ending
      022 TC 150 posted to wrong EIN
      023 TC 150 posted to wrong plan number and plan year ending
      024 TC 150 posted to wrong plan number and EIN
      025 TC 150 posted to wrong plan number, plan year ending and EIN
      026 TC 977 posted to wrong plan number
      027 TC 977 posted to wrong plan year ending
      028 TC 977 posted to wrong EIN
      029 TC 977 posted to wrong plan number, plan year ending and EIN
      030 TC 977 posted to wrong plan and EIN
      031 TC 977 posted to wrong plan number and plan year ending
      032 TC 976 posted to wrong plan number
      033 TC 976 posted to the wrong plan year ending
      034 TC 976 posted to wrong EIN
      035 TC 976 posted to the wrong plan number and plan year ending
      036 TC 976 posted to wrong plan number and EIN
      037 TC 976 posted wrong plan number, plan year ending, and EIN
      038 TC 150 posted to wrong plan number (EFAST-processed return reversed)
      039 TC 150 posted to wrong plan year ending (EFAST-processed return reversed)
      040 TC 150 posted to wrong EIN (EFAST-processed return reversed)
      041 TC 150 posted to wrong plan number and PYE (EFAST-processed return reversed)
      042 TC 150 posted to wrong plan number and EIN (EFAST-processed return reversed)
      043 TC 150 posted to wrong plan number, PYE and EIN (EFAST-processed return reversed)
      044 TC 977 posted to wrong plan number (EFAST-processed return reversed)
      045 TC 977 posted to wrong plan year ending (EFAST-processed return reversed)
      046 TC 977 posted to the wrong EIN (EFAST-processed return reversed)
      047 TC 977 posted to the wrong plan number, PYE and EIN (EFAST-processed return reversed)
      When TRANS-CODE is 971 or 972
      Values Meanings
      001 TC 150 posted to wrong TIN/tax period
      002 Amended/duplicate return posted to wrong TIN/tax period
      003 Reinput return from wrong TIN/tax period
      004 Amended return reprocessed to same module as original
      005–009 Reserved
      010 Amended return forwarded to adjustments
      011 Non-receipt forwarded refund check
      012 Amended return forwarded to collection
      013 Amended return forwarded to examination
      014 Amended return forwarded to statute
      015 Amended return forwarded to underreporter
      016 Amended return forwarded to Philadelphia
      017 For cross-reference, indicating that a return has posted to another TIN/MFT/TXPD
      018 Congressional/ PRP Indicator (IMF)
      030 Cross-reference information for TC 840/841 refund reversal
      031 Full Bankruptcy discharged
      032 Fully accepted Offer-In-Compromise
      033 Partial Bankruptcy abatement
      034 Partial Offer acceptance
      035 Failure-To-Pay (FTP) trigger
      036 IRS Offset Bypass Refund
      037 DMF Offset Bypass Refund
      038 Early Intervention in the Notice System
      039 CSED Recovery
      040 FTD Penalty Changes
      041 Reversal of FTD Penalty Changes
      043 Module contains pending installment agreement
      045 Causes IMF to generate a TC 400(for 971 only)
      047 Taxpayer has filed Form 8842
      *050 Updates BOD-CD and BOD-CLIENT-CD
      *051 Federal Employee/Retiree non-compliance
      056 Turns off the EIC Recertification Indicator at MF (IMF)
      057 Used by Exam to designate accounts or modules containing documentation
      058 CP–06A Notice for Missing SSN Number on Schedule EIC
      059 CP–06B Notice for Missing SSN Number on Schedule ETC
      061 Inactivates a module previously sent to FMS
      063 Module contains installment agreement
      064 Section 3305 Indicator (IMF)
      065 Form 8857 Indicator (IMF)
      066 Return Receipt Signed
      067 Delivery refused/unclaimed
      068 Undeliverable
      069 Letter sent
      070 Module Consolidation
      071 Unnumbered or Misblocked Injured Spouse Claim-DMF
      072 Shareholder return inspected and accepted
      073 SS–8—Indicator Code on IMF
      074 SS-8—Indicator Code on BMF
      076 S & L Modular Refund Freeze
      077 Reversal of S & L Modular Refund Freeze
      078 Check Forgery Settlement
      079 Check Forgery Denial
      080 Identify Carryback Return
      082 New Installment Agreement
      083 Reinstatement of Installment Agreement
      *084 Financial Agent for Chicago Bank
      *085 Financial Agent for Bank of America
      *086 Normal Disaster FTP & FTP Suspension
      *087 Disaster with 7508(a) relief
      089 Notice sent and credit freeze issued for Frivolous filer
      090 Establish tolerance level for erroneous abatement
      091 Identify Carryback Return
      093 100% Penalty IMF cross-reference data
      094 Reversal of 100% Penalty IMF cross-reference
      095 American Samoa coverover adjustment
      096 Reversal of 100% Penalty BMF cross-reference
      097 100% Penalty BMF cross-reference data
      098 TC 971 with 971-CD 99 input on the wrong account or tax module
      099 Received application for "Taxpayer Assistance Order"
      100 Bankruptcy Case
      101 Offer in Compromise (OIC) Case
      102 Identify MFT 31 module for Criminal Restitution Assessments (Effective 02/03/2011)
      103 Appeals Tax Court Case
      104 Approved Innocent Spouse Request
      105 Exam Agreed/Unagreed Cases - will cause MFT 32 creation (mirror module)
      106 Taxpayer Assistance Orders
      107 Indicates one spouse has requested an Installment Agreement
      108 Indicates one spouse has requested a Collection Due Process hearing
      109 Indicates one spouse is Currently Not Collectible (CNC)
      110 Duplicate Assessment ARDI Accounts
      120 Amended Return/Claim in Submission Processing
      121 Potential ID Theft Case selected by Taxpayer Protection Unit for review prior to posting
      122 Cases selected by Taxpayer Protection Unit for review after posting due to potential non-compliant withholding or refundable credit. The refund is frozen until a review is complete
      131 Establish a False Credit to clear a debit
      132 Used to write off a balance debt
      133 Identify a signed Justification Memo.
      134 Indicates an account belongs to Criminal Investigation
      135 Identify an allowable qualified child for the EIC recertification process
      136 EITC Relationship/Residency Certification
      137 Causes IMF to reverse an EITC filing status case
      140 Identify an account has been marked for possible participation in an illegal tax promotion
      141 For TC 971, an ASFR return was generated; for TC 972 an ASFR return was generated in error. (TC 971 cannot be input via FRM77 to an IMF module.)
      144 Causes IMF to generate a Dummy IRA TC 150
      145 Causes IMF to generate a TC 400 without updating the control DLN. (Reversal will cause IMF to generate a TC 402)
      146 Withholding Lock-in Letter sent
      148 Withholding Lock-in modification
      150 Will Cause all subsequent TC 150’s (except 1040SS) input to unpost
      151 Duplicate TIN processing
      156 Sets the Earned Income Recertification Indicator to 9
      157 Prevents the module from leveling at MF until all related modules are settled
      158 Indicates a return has been nullified by a EFDS Civil or Criminal Investigation
      163 Module no longer in installment status
      164 Identify liability that has been disqualified from IRC 6404(g) interest suspension
      169 Indicate that SSA letter created but not sent TC 972 only
      172 Identify module as being eligible for the Health Coverage Tax Credit (HCTC)
      173 Identify taxpayer accounts where a 'netting out' (or offsetting of funds from when a taxpayer goes from a single to joint filer) has occurred
      180 Used to cross-reference IMF return related to criminal restitution with no joint or several liability
      181 Used to cross-reference MFT 31 module that contains criminal restitution assessment, related to this module, with no joint or several liability
      182 Used to cross-reference the BMF module related to criminal restitution assessment with no joint or several liability
      183 Used to cross-reference the MFT 31 module that contains criminal restitution assessment, related to this module, with no joint or several liability
      184 Used to cross-reference the IMF module that contains the civil assessment related to the criminal restitution assessment, with joint and several liability
      185 Used to cross-reference MFT 31 module that contains criminal restitution assessment, related to the civil assessment in this IMF module, with joint several liability
      186 Used to cross-reference the IMF module that contains the civil assessment related to the criminal restitution assessment with joint several liability
      187 Used to cross-reference MFT 31 module that contains criminal restitution assessment, related to the civil assessment in the IMF module, with joint and several liability
      188 Used to cross-reference all IMF and BMF modules involved in the case of two or more co-defendants liable jointly and severally for criminal restitution for the same tax
      189 Used to cros-reference the MFT 31 modules that contain the criminal restitution assessments related to the input IMF and BMF modules
      190 Causes IMF to turn off the Backup Withholding Indicator
      191 TC 972 will cause MF to turn off the IRS employee indicator. TC 971 to set indicator is not allowed.
      *192 Limited English Proficiency (LEP) Language Indicator
      *198 Victim of Domestic Violence Indicator. Do not disclose victim's Personal Identity.
      200 RTC (Resolution Trust Corporation)
      201 FDIC (Federal Deposit Insurance Corporation)
      202 Both RTC & FDIC
      203 Manual move to Tax Receivables
      204 Manual move to Compliance
      205 Manual move to Write Off
      206 Frivolous/Fraudulent Return
      207 Duplicate Return
      208 Miscellaneous (Memo Module)
      209 Reserved for financial classification purposes
      210 Reserved for financial classification purposes
      211 Reserved for financial classification purposes
      212 Reserved for financial classification purposes
      213 Reserved for financial classification purposes
      214 Reserved for financial classification purposes
      215 Indicates a module where the decision has been made not to assert the TFRP
      216 Module is too complex for CDDB to classify
      251 Appeals has the tax period under consideration as a Penalty Appeals Case
      252 CDP Notice Sent to Taxpayer
      253 CDP Notice Undelivered
      254 CDP Notice Unclaimed
      255 CDP Notice Refused by Taxpayer
      256 AIMS Settlement Agreements
      257 Statutory Notice of Deficiency sent
      260 Taxpayer has requested tax/penalty relief due to a Y2K problem
      261 Y2K tax/penalty relief has been denied by tax examiner
      262 Indicates maximum FTP has been charged on the module
      263 Revocation of Third Party Designee (Checkbox) Indicator
      264 Indicates that a notice has been recreated
      *265 Activate the Electronic Return Originator (ERO) Indicator
      266 Identify key Whipsaw Assessment Cases
      267 Identify related Whipsaw Assessment Cases
      268 Indicates an International type form has been sent to the IRS.
      269 AKPFD Reminder Notice - CP 78
      270 Indicates amended return sent back to taxpayer for additional information
      275 Indicates a timely request for Collection Due Process has been received. Also used to exclude a module from selection by automated levy programs SITLP, FPLP, and AKPKD
      276 Indicates a Collection Due Process issue which was resolved in some manor by ACS or Field Collection, and the Collection Due Process was withdrawn without the case going to Appeals
      277 Indicates that the appeals investigation has been completed and a determination letter has been issued
      278 Indicates receipt of an equivalent collection due process hearing. Will not exclude a module from automated levy program processing
      279 Indicates that a request for an equivalent hearing was resolved by ACS or Field Collection, and the case was not sent to Appeals
      280 Indicates that Appeals has completed their review of the equivalent hearing investigation and issued a determination letter
      *281 Identify FRS cases and stop the overage clock
      282 Exam has secured a delinquent return after an SFR TC 150 posted
      283 Identify abusive trust schemes
      285 Indicates reason for late filing has been accepted
      286 Indicates reason for incomplete filing has been accepted
      287 Indicates reason for late and incomplete filing has been accepted
      288 Indicates return was signed
      289 Indicates extension to file has been approved
      290 Indicates return posted under a different EIN or plan number
      291 Indicates response did not meet reasonable cause
      292 Indicates no reply to CP213 notice
      294 Destroy CP213 Notice per research
      295 IRS requesting corrected return from filer
      296 Indicates a credit or payment that has been moved to the Excess Collection File
      *298 Mailing Filing Requirement Override
      299 Identify a cancelled DLN that has been sent to files
      300 Identify total corporate Alternative Minimum Tax (AMT) and research credit claimed in lieu of bonus depreciation
      301 Bank stamped FTD with later date than deposit check
      302 Bank stamped FTD coupon "other"
      303 EFTPS untimely processing of transaction
      304 EFTPS erroneous processing of transaction
      305 EFTPS "other"
      306 ETA untimely processing of transaction
      307 ETA erroneous processing of transaction
      308 ETA "other"
      309 Third Party (Non-Financial Institution) responsible for late posting of FTP
      311 For Date of Death in 2010, indicates a Form 8939 was filed nullifying the 706 filing. For Date of Death in 2011 & 2012, portability is not available.
      312 Allow input of a LIN-LINK for AIMS processing
      314 Receipt of a Student Loan Bond Notification
      315 A municipality was included in the states consolidation return
      316 Form 709 gift return is associated with 706 estate return
      317 Prior year 709 gift return is associated with current year gift return
      318 501(r) Compliance Review completed
      319 Identifies a Reinsurance Company filing a Form 990-T for unrelated business income
      320 Penalty Waver allowed for filing paper instead of electronic return
      321 Penalty Waver not allowed for filing paper instead of electronic return
      324 EO Mandatory E-File Compliance check completed
      325 EO Mandatroy E-File Compliance review completed
      330 Identifies an executed Form 2750, ASED extension date
      331 Indicates no Form 2749 can be located
      332 TEFRA Amended partnership return (AAR) allowed, take no action at the partnership level
      333 TEFRA Amended partnership return (AAR) disallowed, take no action at the partnership level
      *334 TEFRA Election
      *335 Revocation of TEFRA Election
      *336 TEFRA Election erroneously input
      *337 TEFRA Election has been denied
      *338 TEFRA revocation has been denied
      339 Branded Prescription Drug (BPD) Fee Estimate
      340 Branded Prescription Drug (BPD) Fee Allocation
      *341 Establishes a fact of filing for Form 8329
      *342 Establishes a fact of filing for Form 8330
      *343 Establishes a fact of filing for Form 8703
      *344 Establishes a fact of filing for Mortgage Election Credit Certification
      *345 Establishes a fact of filing for Notice of Defeaseance
      *346 Identify pass-through entities
      *347 Identify Form 1041 where the filing requirement is now part of a consolidated Form 1041
      *348 Identify input in the State Wages Paid field on Form 941
      *349 Indicates receipt of Form 8870
      350 Electronic Form 8871 received
      351 Paper Form 8871 received
      352 Electronic Form 8872 received
      353 Paper Form 8872 received
      354 Form 8871 was returned to filer
      355 Indicates manual interest netting computations has been performed on account
      *360 Establishes a fact of filing for Form 8875
      361 Records Section 942(a)(3) Election
      *362 Records Extraterritorial Income Exclusion in lieu of Election
      *363 Records Section 943(e)(1) Domestication Election
      364 LLC is the liable taxpayer for this tax period (BMF)
      365 Single member owner is the liable taxpayer for this tax period (BMF)
      366 Identity of the liable taxpayer changed during the tax period (BMF)
      370 Establishes a fact of filing for Form 8868T (Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction)
      371 Establishes a fact of filing for Form 8921 (Structured Transaction Information Return under section 6050V)
      375 F1120S has unposted at MF due to no TC 090 present in the entity
      376 F1120S is being converted to an F1120 and re-sent to MF
      377 Posted F1120S can now legally be viewed as an F1120S
      378 Indicates an amended return has been routed to Estate and Gift Tax Operation
      379 Indicates an amended return has been routed to Excise Tax Operation
      380 Indicates a Form 843 claim has been filed
      *381 Indicates an employers appointment of an agent
      *382 Indicates an agent pays all employment tax for home health care employers
      *383 Indicates an agent pays all employment tax for employers (not home health care)
      *384 Indicates an agent is not paying any employment tax for employers the agent represents
      *385 Indicates an agent is paying part of employment tax for employers the agent represents
      389 Identify claims filed in accordance with the Patient Protection Act of 2010
      450 Reconciled Commissionable PCA Payment
      451 Reconciled Commissionable PCA Offset
      452 Reconciled Commissionable PCA Credit/Debit
      453 Reconciled Commissionable PCA Refund
      454 Reconciled Commissionable PCA Other
      455 PCA secured a TP Death certificate; entitled to administrative fee
      456 PCA secured a TP Bankruptcy Documentation
      457 PCA secured a TP IA exceeding 60 months & case recalled by IRS; entitled to administrative fee
      458 RESERVED for Collection
      459 RESERVED for Collection
      468 Suppress Failure to Pay penalty accrual from the original return due date to the 6-month extension date granted on Form 1127A.
      469 No response from Post office for CDP
      484 RESERVED for Collection
      485 RESERVED for Collection
      *501 Identifies an ID Theft Case
      502 Indicates a case of $100 million or more on NMF
      *504 ID Theft: Taxpayer Self-Identified, no tax administration impact
      *505 ID Theft: Data Loss
      *506 ID Theft: IRS Identified, tax administration impact
      510 Central Withholding Agreement requested
      520 Indicates unclaimed Statutory Notice for ASFR
      *522 Identity Theft Documentation Received
      *523 Potential Repeat Identity Theft
      *524 No Filing Requirements
      *525 ITIN/SSN Mismatch
      *529 Indicates an approved Form 637 registration that has been filled by the IRS
      560 Reconsideration Initiated
      561 Closed Case Mail – Disallowed in Full
      562 Closed Case Mail – Partial Disallowance
      563 Closed Case Mail – Full Allowance
      564 Reconsideration – No Response - Campus
      565 Reconsideration – No Response - Field
      566 Reconsideration – Full Disallowance - Campus
      567 Reconsideration – Full Disallowance – Field
      568 Reconsideration – Full Allowance – Campus
      569 Reconsideration – Full Allowance – Field
      570 Reconsideration – Partial Disallowance – Campus
      571 Reconsideration – Partial Disallowance – Field
      572 HINF Reconsideration – No Response
      573 HINF Reconsideration – Full Disallowance
      574 HINF Reconsideration – Partial Disallowance
      575 HINF Reconsideration – Full Allowance
      576 ETNF Reconsideration
      597 Add a XREF-TIN to a doc code 51 assessment
      598 Causes IMF to post a TC 898
      599 Causes IMF to post a TC 899
      601 Alaska Permanent Fund Dividend
      605 Identify 2010 Gulf Oil Spill relief granted
      610 Third Party Contact Notification made by EXAM
      611 Third Party Contact Notification made by Collection
      612 Third Party Contact Notification made by CAWR
      613 Third Party Contact Notification made by FUTA
      614 Third Party Contact Notification made by AUR
      615 Third Party Contact Notification made by TE/GE
      616 Third Party Contact Notification made by Taxpayer Advocate
      617–629 **Reserved for Third Party Notification**
      630 Indicates a taxpayer has requested a CDP levy hearing or a CDP levy and lien hearing
      631 Indicates a taxpayer has requested a equivalent levy hearing or a equivalent levy and lien hearing
      632 Approved reasonable cause prior to filing/posting of return
      633 Indicates a taxpayer has elected a 3 year carryback period per section 1211 of ARRA 2009
      634 Indicates a taxpayer has elected a 4 year carryback period per section 1211 of ARRA 2009
      635 Indicates a taxpayer has elected a 5 year carryback period per section 1211 of ARRA 2009
      636 SBJA Provision 2012 - Unused general business credits of eligible small businesses for 2010 carryback 5 years
      *647 Indicates the taxpayer is a Federal Contractor
      *648 Advisor Disclosure (Form 8264/8918 filed)
      649 Identify unagreed “listed transaction assessments” as assessments that are fully sustained by Appeals.
      650 Establish a fact of filing for Form 8288, Ad-hoc withholding tax return
      651 Identify “Ponzi Scheme” claims
      652 Posts TC 387 to allow systemic refund of less than $1
      660 Identify form 843 (abatement) claims
      661 Causes Undelivered Mail indicator to be set
      670 Indicates a user fee of $500 attached to a 1120 series, 1065 or 1040 series form has been received
      671 OIC not accepted/waive IA fee/DO NOT alter fee
      672 Valid CP 213 – Generate CP213 Notice
      673 Incorrect proposed penalty amount, adjustment needed
      682 Identifies a case that has applied for and received a Reduced User Fee
      683 Identifies a case that has applied for and denied a Reduced User Fee
      687 Identify what action was taken regarding a Collection Statute Expiration Date (CSED)
      *688 Disaster with systemic and interest relief, but no compliance relief
      689 Indicates a form 8886 has been filed
      690 Valid CP 213 – Generate CP213 Notice
      691 Incorrect proposed penalty amount, adjustment needed
      692 Identifies a taxpayer who has been placed on the Treasury Enforcement Communications System (TECS)
      700 A protective claim, pending non-IRS litigation was filed for Form 706 (MFT 52)
      701 Posts to the primary to cross reference to the subsidiary
      702 Posts to the subsidiary to cross reference to the primary
      703 Posts to the subsidiary to cross reference to another subsidiary
      705 An amended return has been filed as a result of the 2010 Gulf Oil Spill
      740 BPD Refund Claim is received
      745 Causes BMF to post a TC 400
      777 F990-BL return posted to ANMF for the same tax period
      788 Indicates a form 8023 has been filed with LB & I
      789 Indicated a form 8883 has been filed with tax return
      806 Used to record the mailing of a manual notice of assessment and demand for payment of criminal restitution
      800–849 **Reserved for CADE**
      850 Flip Direct Deposit to paper
      898 Continuous Wage Levy Status 60
      899 Extension to Pay Status 60
      922 Taxpayer received AUR Soft Notice CP 2057
NOTE  *TC 971 and 972 with Action Code 050, 051, 084–087, 192, 198, 265, 281, 298, 334–338, 341–349, 360, 362–363, 381–385, 501, 504–506, 522-525, 529, 647, 648 and 688 must be entered with MFT and TXPD of zeroes.
32 8 46–47 TC550-DEFINER-CD: Must be present with TC 550 accounts.
      Values Meanings
      01 Form 900
      02 Assets in Custody of the Court
      03 Bankruptcy (incorrect CSED computation)
      04 Judgements
      05 Taxpayer Assistance Order (TAO)
      06 Military Deferment
      07 Offer in Compromise (incorrect CSED computation)
      08 Wrongful Seizures
      09 Taxpayer Living Outside U.S.
      10 Other
33 8 60–63 FEMA NUMBER: Must be present with TC 971/972, 971/151-CD of 086 (TC 972 only), 087 or 688. Must be numeric. Valid values are position 1: 1–8, position 2 and 3: 01–12, 88, and 99, position 4: 0–9. Invalid with all other transactions and 971/151-CDs.
34 9 5–6 ULC:
      1) TC 460—May enter code 20 or 98 only (A/C INTERNATIONAL)
      2) TC 520—Must be entered if at a service center terminal unless the closing code is 71 or 73. Must be a valid ULC from the service center of entry.
      3) TC 582 and 583: Must be entered if at a service center terminal and the Form 2032 indicator is not present, must be a valid ULC for that service center. May not be entered at a district office service center.
35 9 27–39 FREEZE-RELEASE-AMT:
      1) TC 811—must be present—may be zeroes. Valid with IMF and MFT 30 only. (Abusive tax shelter amount.)
      2) TC 844 must be present if Extension Date (Demand Date) is present (may not be greater than $50,000.00.)
      3) TC 971 971/151–CD 064, 093, 097, 339, 340, 608, 609, 649, 663-665 may be present. (093 and 097 are for Trust Fund Recovery). TC 971/151-CD 180-189, 598, 599, 806 must be present. Not permitted for AC 093 when both MFT and XREF-MFT are 55. TC 971 971/151-CD 011, 455–456, 650, 691 must be present and greater than zeros.
      4) Must be left justified.
36 9 51–59 ABA-NUM: Must be present on TC 971 and 972 with 971/151–CD of 301– 309.
37 10 14 TC46X-GRP-CD : May be present for TC 460 and 462 only.
      Values Meanings
      0 Return is not for a group.
      7 Return is not for entire group
      8 Return is for partial group. (Valid for TC 460 only.)
38 10 34 TC583-DEFINER-CD : Must be present for TC 583.
      Values Meanings
      1 Lien Release - 668Z Certificate of release
      2 Withdrawn due to administrative error including violation of the bankruptcy automatic stay
      3 Withdrawal due to collection due process appeal rights
      4 Reversal
      5 Self Released Lien
39 10 51–52 TDI SELECTION CODE: May be present for TC 474 and MFT 30 only.
40 11 10–21 XREF-TIN:
      1) TC 130 must be present; may be either IMF or BMF.
      2) TC 971 must be present if 971/151-CD is 001, 002, 003, 017, 030, 037, 057, 073, 074, 090, 091, 093, 096, 097, 100–109, 110, 135, 144, 146, 148, 157, 173, 180-189, 266–268, 296, 330, 346–348, 355, 360, 365, 366, 381–385 or 597. May be present if 971/151-CD is 043, 063, 065–069, 151, 163, 200–214, 469, 523, 525, 806.

  • If 971/151-CD is 001, 002, 003, 017, 030, 090 or 091, the file source of the cross reference account must agree with the transaction's file source.

  • If 971/151-CD is 073 or 074, the cross reference file source must be the opposite of the account's file source.

  • If 971/151-CD is 365 or 366, the XREF TIN must be a BMF EIN or IMF SSN.
      3) TC 972 may be present only for 971/151–CD of 043, 063, 065–069, 100–109, 110, 163, 169, 330,523, 525, 610–629, 806. Must be present for 971/151–CD of 001–003, 017, 057, 144, 157, 180-189.
      4) TC 151 must be present if 971/151CD is 019, 022, 024, 025, 028 or 029.
      5) TC 582 and 583, may be present. The Form 2032 Indicator must be present and must be 1. The MFT Code must be 02, 03, 05, 06,13, 30 or 55; invalid with all other MFT Codes. The REFILE LIEN IND must not be present.
      6) If the XREF TIN is the same as the account TIN, an R may be placed in the first position of the XREF TIN field, and FRM77 will copy the account TIN into the cross reference TIN.
41 11 37–40 XREF NM CTRL: TC 130 may be present only if account is IMF and Closing Code andXREF EIN are also present.
42 12 13–18 XREF TXPD:
      1) TC 971 must be present if 971/151-CD is 001–003, 030, 037, 057, 073, 074, 090, 091, 093, 096, 097, 157, 180-189, 268, 317 or 355. May be present if 971/151-CD is 017, 151, 806.
      2) TC 972 must be present if 971/151-CD is 001–003, 057, 157, 180-189 or 317. May be present if 971/151-CD is 806.
      3) TC 151 must be present if 971/151–CD is 019, 021, 023, 025, 027 or 029.
      4) If the XREF TXPD is the same as the account field, an R may be placed in the first position of the XREF TXPD field, and FRM77 will copy the account tax period into the cross reference tax period.
43 12 34–36 XREF PN:TC 151 must be present if 971/151–CD is 019, 020, 023, 024, 025, 026 or 029.
44 12 48–49 XREF MFT: TC 971 must be present if 971/151-CD is 057, 093, 096, 097, 157, 180-189, 268, 317 or 355. May be present if 971/151–CD is 017, 151, 806.

  • If TC 971/151-CD is 093 or 094 then XREF MFT must be 14, 16, 17 or 55

  • If TC 971/151-CD is 096 or 097 then XREF MFT must be 01, 03, 09, 11, 12, 14, 16 or 17

  • If TC 971/151-CD is 180 then XREF MFT must be 29 or 30

  • If TC 971/151-CD is 181, 183 185, 187 or 189 then XREF MFT must be 31

  • If TC 971/151-CD is 182 or 186 then XREF MFT must BMF

  • If TC 971/151-CD is 184 then XREF MFT must be 29, 30 or 31

  • If TC 971/151-CD is 188 then XREF MFT must IMF or BMF

TC 972 — must be present if 971/151–CD is 057, 157, 180-189 or 317. May be present if 971/151-CD is 806.
Note: For TC 971/972 971/151-CD of 252-255 XREF TIN and/or XREF MFT and XREF TXPD are optional.
45 12 57-76 MISC:
      1) Must be present if TC 971/972 and 971/151-CD is 146, 148, 190, 268, 298, 299, 312, 381-385, 501, 504-506, 522-525, 598, 599, 608, 609, 648, 661, 687.
      2) Must be present if TC 971 and 971/151-CD is 089, 192, 663.
      3) Must be present if TC 971 and 971/151-CD is 011 and account is IMF.
      4) May be present if TC 971 and 971/151-CD is 140, 180-189, 339, 340, 661, 740, 806.
      5) Optional if TC 971/972 and 971/151-CD is 296. If 971/972 971/151-CD of 296 is input then the account must be IMF.
      6) FRM77 will automatically generate the field for TC 971/972 with a 971/151-CD of 355 or 380.
      7) Must be present if TC 971/972 and 971/151-CD is 648. If the SECONDARY-DT is in the October 23, 2004 - February 04, 2005 range then the MISC value must be in the MAnnnnnnn,nnn or nnnnnnnnnnn,nnn format. If the SECONDARY-DT is in the February 05, 2005 - current date range then the MISC value must be in the MAnnnnnnn,nnn format.
      8) May be present if TC 972 and 971/151-CD is 121 or 122.
46 13 13 CORR-DT-IND: TC 500 may be present if Closing Code is 52 or 53 (value 1).
47 13 32 REFILE-LIEN-IND: TC 582 and 583 (value 1 only meaning a lien has been refiled) may be present. The Form 2032 indicator must not be present.
48 13 44 FORM–2032–INDICATOR: May be present with the following MFT Codes.
      MFT CODES VALUES
      02, 03, 05 1
      06,13, 1,2
      30,55, 1,2,4,8
      52  
49 14 1–40 REMARKS: Must enter at least three nonblank characters. The following characters are invalid: =, <,>, [ and ].

Exhibit 2.4.19-6 
Examples of Command Code FRM77

INPUT SCREEN #1TC 582

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RESPONSE SCREEN #1TC 582

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INPUT SCREEN #2TC 844

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RESPONSE SCREEN #2TC 844

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Exhibit 2.4.19-7 
Transactions Valid with Command Code FRM7A

File IMF BMF EPMF NMF
Transaction        
131* * * — —
460 * * — —
462 * * * —
468 — * — *
469 — * — *
470 * * — *
471 — — — *
472 * * — *
480 * * — *
481 * * — *
482 * * — *
483 * * — *
510 * — — —
520 * * — *
521 * * — *
522 * * — *
530 * * — *
531 * * — *
532 * * — *
540 * — — —
542 * — — —
550 * * — *
560 * * — —
570 * * — —
571 * * — —
572 * * — —
582 * * — *
583 * * — *
780 * * — *
781 * * — *
782 * * — *
788 * * — —
811 * — — —
930 * * — —
932 * * — —
971* * * — *
972* * * — *
         
NOTE: 1) An asterisk next to the transaction indicates that it is an entity transaction. A TC 470 or 472 will be treated as an entity if the closing code is 97 and the MFT and tax period are zeroes.
  2) An asterisk in the file column indicates the transaction is valid for that file; a dash indicates that the transaction is not valid.
  3) EPMF transactions are not valid input via Command Code FRM7A.
  4) TC 971 is only valid with 971/151-CD of 043 or 050, all other 971/151-CDs are invalid.

Exhibit 2.4.19-8 
Command Code FRM7A Input

Input Screen

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Record Element Description

Item Line Position Description and Validity
1 1 1–5 COMMAND CODE: FRM7A
2 1 7–9 TRANSACTION CODE: Must be present. See Exhibit 2.4.19-7 for valid transactions and files. If a field is not being used, it must contain blanks.
      Consistency checks:
      1) TC 540 and 811 not valid with MFT 55.
      2) TC 930, 932 not valid with MFT 13 or 55
      3) If TC is 460, the MFT Code must be 02, 05, 06, 07, 08, 10, 12, 29, 30, 31, 33, 34, 36, 37, 42, 44, 50, 51, 52, 58, 60, 67, 77 or 78.
      4) TC 468 and 469, the MFT Code must be 52 or 53.
      5) TC 560 is not valid with MFT Code 13, 15 or 55.
      6) TC 510 is valid only with an IMF account with an invalid SSN (File Source is *).
      7) See Exhibit 2.4.19-10for elements of data which must be input for transactions.
3 1 11 TRANS-REG-IND
      Values Meanings
      Blank Print transaction on the Daily Transaction Register
      1 Do not print transaction
4 1 13–15 TC 971–AC-CDmust be present for TC 971. Valid values are 043 and 050 only. Blanks otherwise.
5 1 13 TC46X-GRP-CD : May be present for TC 460 and 462 only.
      Values Meanings
      0 Return is not for a group.
      7 Return is not for entire group
      8 Return is for partial group. (Valid for TC 460 only.)
6 1 17–24 TC 971–TRANS-DT must be present for TC 971. Blanks otherwise.
7 3 1-47 FRM7A Heading Literals
8 2, 4–23 1–12 TIN and FILE SOURCE: At least one TIN and File Source must be present. Format is nn-nnnnnnnv (EIN) or nnn-nn-nnnnv (SSN).
9 2, 4–23 14–17 NAME CONTROL: Must be present if TIN is.
10 2, 4–23 19–20 MFT CODE: Must be present if TIN is.**
11 2, 4–23 22–27 * TAX PERIOD: Must be present be zeros for an entity transaction.
      1) If TC is 460, the Tax Period may not be greater than the current date.
      2) If TC is 530, the CLOSING CODE is 17, 18 or 19, and the MFT is 03 the TAX PERIOD must be 200712 or earlier. If TC is 530, the CLOSING CODE is 17, 18 or 19 and the MFT is not 03 the TAX PERIOD must be 200812 or earlier.
      3) If TC is 930,

  • If BMF the TAX PERIOD year may be up to one year in the future, current year or one year prior.

  • If IMF the TAX PERIOD year may not be greater than one year in the future.
12 2, 4–23 29–30 CLOSING CODE, TC550-DEFINER-CD, DLN 930 CODE, ULC or TC480 –SC-CD
1) CLOSING CODE: May or may not be present, depending on the transaction.
      a) TC 470 May be present. If present, values are: IMF 90,93–95 (90, 93 and 94 are valid for MFT 29); BMF 90, 93–95, 97, 98 (MFT 02 only); NMF 90, 93–95. Restricted use of CLOSING-CODE 90: not valid when STATUS-CD of SC-STATUS-HIST-REC is 41–44, 46, 60, 71, 72 or 91.
      b) TC 471 May be present (NMF only); values are 94, 95.
      c) TC 472 May be present. If present, values are: IMF 94,95 (94 is valid for MFT 29); BMF 94, 95, 97, 98 (MFT 02 only); NMF 94, 95.
      d) TC 480 May be present. If present values are b, 19 (BSC), 49 (MSC).
      e) TC 520 must be present. Valid range is 70–77 or 80–89.
      f) TC 521 and 522 may be present. Valid range is 81, 83 or 85–89.
      g) TC 530 must be present. Valid range is 03–10,12–19, 24–32, or 39. (07, 10, 13–15, 17-19 BMF only). If the Closing Code is 03, 09 or 39 and the EMPLOYEE-IND in the TIF 02 record is on (1 or 9), the transaction will not be generated unless the CSED is within 188 days of the current date. If the CLOSING-CD (CC) is 24–32 and the OIC-ACCEPTANCE-YR in the TIF 02 is significant (numeric and> zeroes) the transaction will not be generated. If the CC is 04 or 05, the current date must not be earlier than the latest CSED, and excluding NMF accounts the LATEST-MOD-CSED may not = zeroes. If the CC is 08, for Form 1120, the Filing Requirement (FR) must not zeroes or 55; for Form 1065, 990C, 990T or 990PF, the FR must be zero or 5; for Form 990 the FR must not be 01 or 03 or 88.
      2) LIEN ULC: Must be present with a TC 582 or 583 when the FORM 2032 INDICATOR (Element 10) is not present and the terminal of input is a service center terminal. May be present with TC 460, but only if code is 20 or 98 (A/C International). The ULC must be a valid district office code for that service center. If the terminal of input is a district office, the ULC must not be present.
      3) DLN 930 CD: May be present with TC 930. Valid values are 80 and 85. If 80, the account must be IMF. If 85, the MFT Code must be 02, 05, 30, 33 or 34.
      4) TC550-DEFINER-CD: Must be present with TC 550 accounts.
      Values Meanings
      01 Form 900
      02 Assets in Custody of the Court
      03 Bankruptcy (incorrect CSED computation)
      04 Judgements
      05 Taxpayer Assistance Order (TAO)
      06 Military Deferment
      07 Offer in Compromise (incorrect CSED computation)
      08 Wrongful Seizures
      09 Taxpayer Living Outside the U.S.
      10 Other
13 2, 4–23 29–39 CROSS REFERENCE TIN: May be present with TC 582 or 583, invalid with all other transactions. The format is nnn-nn-nnnn. The Form 2032 Indicator must be present and must be 1. The MFT Code must be 02, 03, 05, 06, 13, 30 or 55.
14 2, 4–23 29–30 BUSINESS OPERATING DIVISION CODE: Must be present with TC 971, 971/151-CD of 050.
      Values Meanings
      WI Wage and Investment Income Division
      TE Tax Exempt Division
      LM Large Business & International Division
      SB Small Business & Self-Employed Division
15 2, 4–23 32–34 BUSINESS OPERATING DIVISION CLIENT CODE: May be present with TC 971, 971/151-CD of 050.
16 2, 4–23 32–39 EXTENSION DATE: (MMDDYYYY)
      1) EXTENSION DATE must be present if TC is 460, 468, 469, 550 or 560. For TC 460 approved IMF extensions, the date may not be lower than the RDD (Return Due Date) + 4 mos.; BMF, not lower than the RDD + 3 mos. The date may never exceed the RDD + 6 mos. except when 20 or 98 is input in the ULC. However, if the DLN-CD contains 000, 25, 47 or 17, signifying a denial, the date must not be lower than the RDD or higher than the RDD + 6 mos. TC 550 this date must not be before one month after the tax period ending date; for TC 560 not before three years. (This date check does not apply if MFT is 52 or if account is NMF).
      2) PETITION DATE or DISCHARGE DATE must be present if TC is 520 or 521 and Closing Code is 81 or 83–89 or TC is 521 and Bankruptcy Indicator is 999. Must not be greater than the current date. (This date is used to distinguish between pre-petition for which assessment is prohibited and post-petition periods which can legally be assessed).
      3) The date must be present if TC is 480, 481, 482, 483, 780, 781, 782 or 783.
      4) The date must be blank for all other transactions.
17 2, 4–23 32–39 EMPLOYEE-CODE: TC 930 must be present; TC 932 may be present. This field contains an Employee number less the first two digits (eight numerics); invalid if all zeroes.
18 2, 4–23 41–43 BANKRUPTCY-CODE, ULC, RESPONSIBILITY-UNIT-CODE, DLN-CODE, JURISDICTION-CODE, FORM–2032–INDICATOR, REFILE-LIEN-INDICATOR, APPEALS-OFFICE-CODE, SEQUENCE-NUMBER:
      1) BANKRUPTCY-CODE (IMF and BMF only): TC 520 may or may not be present with Closing Codes 60–67, 81, 83–85 (may not be input on a service center terminal as field must be used for ULC). The values are as follows:
      a) PROCESSING TYPE:
      Values Meanings
      1 Liquidation
      2 Municipal Debt (BMF only)
      3 Reorganization
      4 Individual Debtor
      5 Family Farmer
      b) CLAIM TYPE:
      Values Meanings
      1 Secured
      2 Unsecured Priority
      3 General Unsecured
      4 Administrative
      5 Involuntary Gap Expense
      c) PAYMENT INDICATOR:
      Values Meanings
      0 No installment privilege
      1 Installment privilege
      TC 521 may or may not have a Bankruptcy-Code. If used all three digits must be present (input as 999 with no Closing Code). This will cause a reversal of all TC 520's with Closing Codes of 81, 83 or 85–89 for that module.
      2) ULC: TC 520 must be present when entering at a service center terminal (except when closing code is 71 or 73). If present, the processing type will be input as a zero followed by a valid district office code from the service center of entry. This district office code will then replace the service center code in the file location of the DLN.
      3) RESPONSIBILITY UNIT CODE: Valid only with TC 530 and must be present. The format bbn.
      Values Meanings
      1 Field Office
      2 Revenue Officer
      3 Service Center
      4 ACS
      6 Exam
      7 Appeals
      8 PRP/Taxpayer Advocate
      9 Other
      4) DLN CODE: May or may not be present, depending on the transaction.
       a) TC 460 Must be present with MFT Codes 02, 05, 06, 30, 33, 34 or 74. May be present with other MFT Codes. The values are:
      MFT Code 30 (IMF)
      Values Meanings
      10b Approved (100–169)
      17b Disapproved (170–199)
      MFT Codes 02, 33 or 34 (BMF)
      Values Meanings
      20b Approved (200–249)
      25b Disapproved (250–299)
      MFT Codes 05 or 06 (BMF)
      Values Meanings
      45b Approved (450–469)
      47b Disapproved (470–499)
      All other MFT Codes valid with TC 460.
      Values Meanings
      000 Disapproved
      b) TC 550 may or may not be present
      Values Meanings
      99b Used to create 90–999 blocking series (BMF-IMF)
      c) TC 560 may or may not be present
      Values Meanings
      70b Used to create 700 blocking series
      99b Used to create 990–999 blocking series (IMF only)
      5) JURISDICTION CODE: Valid only with TC 480 and must be present. Valid range is 1–9. The format is bbn.
      Values Meanings
      1 Collection
      2 Examination
      3 Appeals
      4 Criminal Investigation
      5 EP/EO
      8 Others
      9 Service Centers
      6) FORM 2032 INDICATOR: May be present with TC 582 or 583 with MFT Codes 02, 03, 05, 06, 13, 30, 52 or 55; invalid with all other MFT Codes. the format is bn.
      MFT CODES VALUES
      02, 03, 05, 06, 13 1
      30, 55 1, 2
      52 1, 2, 4, 8
      The REFILE LIEN INDICATOR must not be present. Also see CROSS REFERENCE TIN (Element 9)
      7) REFILE LIEN INDICATOR: May be present with TC 582 or 583. The format is bbn. The value is 1, meaning the lien has been refiled. The FORM 2032 INDICATOR must not be present. Also see LIEN DO CODE (Element 8)
      8) APPEALS OFFICE CODE: Must be present with TC 520, closing code 72 only. Must be numeric (may not be input on a service center terminal as field must be used for DO-CD.)
19 2, 4–23 41–44 SEQUENCE NUMBER: Must be present with a TC 930 (will accept 001–9999). May be present with a TC 932 (will accept 001–999). The field must be numeric.
20 2, 4–23 45 CSED-IND: (MFT 30 only) Must be present for TC 520 with Closing Codes 60–67, 76, 77, 81, 83–85 and for TC 550 and TC 480.
      Values Meanings
      P Primary SSN
      S Secondary SSN
      B Both Primary and Secondary
21 2, 4–23 47 POSTING DELAY CODE: Optional code representing number or cycles (1–6) to delay posting (for all transactions that post to Master File.) Must be entered (2–6) with TC 470, Closing Code 90, when module is in status 72.
22 2, 4–23 1 REPEAT INDICATOR: If present, must be R. This indicator will mean that the TIN, File Source and Name Control of the previous line will be used for the transaction. The MFT Code may or may not be input. If another MFT Code is desired, input another one or else the MFT Code from the previous line will be used. The Repeat Indicator is invalid on line 2.

Exhibit 2.4.19-9 
Examples of Command Code FRM7A

Input screen #1TC 480

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Response screen #1TC 480

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Exhibit 2.4.19-10 
Table of Transactions and Valid Input Elements

Transaction Required Input Fields Optional Input Fields
122 REVERSAL DLN —
126 REVERSAL DLN —
130* DLN-CODE, XREF-TIN CLOSING CODE ,
    XREF-NAME-CTRL
131* —  
136* — LAST-RETURN-AMOUNT-CODE
137* — —
148* — TC–148 CODE
149* — TC–148 CODE
    XREF-PLAN
151 REVERSAL DLN (EPMF only), 971/151 CODE (EPMF only) XREF-TIN, XREF-TXP
    XREF-PLAN
420 DO CODE —
421 — —
460 EXTENSION DATE DLN-CODE, ULC, TC46X-GRP-CD
462 — TC46X-GRP-CD
468 EXTENSION DATE —
469 EXTENSION DATE —
470 — CLOSING CODE
471 — CLOSING CODE
472 — CLOSING CODE
474 — CYCLES
475 — —
480 JURISDICTION CODE, CSED-CODE, TRANS-DATE TC480–SC-CD
481 TRANS-DATE —
482 TRANS-DATE —
483 TRANS-DATE —
488 — —
489 — —
500 CLOSING CODE , TRANSDATE CYCLES, CSED-CODE, CORRECTION-DATE CODE
502 — CSED CODE
510 — —
520 CLOSING CODE TRANS-DATE BANKRUPTCY CODE
    BL-LOC-CD,
    APPEALS-OFFICE CODE,
    CSED-CODE, ULC
521 TRANS-DATE BANKRUPTCY CODE,
    BL-LOC-CD,
    APPELLATE-OFFICE CODE,
    CSED-CODE, ULC
    BANKRUPTCY CODE,
    CLOSING CODE
522 — —
524 BANKRUPTCY CODE, CYCLES —
525 — —
528 — —
530 CLOSING CODE,
RESPONSIBILITY UNIT CODE 		—
531 — —
532 — —
540 — —
542 — —
550 EXTENSION DATE, TC DLN CODE, CSED-CODE
  TC-550-DEFINER-CD  
560 EXTENSION DATE DLN-CODE
570 — —
571 — —
572 — —
582 — FORM-032 INDICATOR,
    XREF-TIN, LIEN-DO CODE,
    REFILE-LIEN INDICATOR
583 TC583-DEFINER-CD FORM-2032 INDICATOR,
    XREF-TIN, LIEN-DO CODE,
    REFILE-LIEN INDICATOR
780 TRANS-DATE —
781 TRANS-DATE —
782 TRANS-DATE —
788 TRANS-DATE —
810 RESPONSIBILITY-UNIT CODE —
811 FREEZE-RELEASE AMT (FRM77) —
844 TRANS-DATE EXTENSION DATE,
    FREEZE-RELEASE AMT
845 — —
930 EMPLOYEE CODE (not EPMF) DLN-CODE
  SEQUENCE NUMBER (not EPMF)  
932 — EMPLOYEE CODE
960 CAF-CODE —
961 CAF-CODE —
971 TRANS-DATE, 971/151-CODE,(XREF-TIN, XREF-MFT, XREF-TXPD, FEMA-NUM, SECONDARY-DT, ABA-NUM, REVERSAL-DLN, depending on 971/151–CODE) XREF-MFT, BOD-CLIENT-CD, XREF-TIN, FREEZE-RELEASE-AMT, MISC (depending on 971/151-CODE)
972 TRANS-DATE, 971/151-CODE, (XREF-TIN), XREF-MFT, XREF-TXPD, FEMA-NUM, SECONDARY-DT, ABA-NUM, REVERSAL-DLN, MISC (depending on 971/151-CODE) XREF-TIN, FREEZE-RELEASE-AMT, MISC (depending on 971/151-CODE)
NOTE: 1) Transactions which have an asterisk next to them are entity transactions. TC 470, 472 CLOSING-CODE 97, and TC 971, 972 971/151-CD of 050, 084–087, 334–338, 341–345, 349, 350–353, 360, 362–363 are treated as entity transactions.
  2) TC 122 and 126 are nonpending transaction which are entities to the plan number.
  3) POST-DELAY CODE will be optional input with all transactions that post to the master file.
  4) TC 524, 525 and 528 do not post to the master file.
  5) TC 583 does not pend to the TIF.
  6) CSED-CD valid for MFT 30 only.
NOTE: For Command Code FRM77, TRANS-DATE is an optional field for all transactions (except TC 520 with closing codes 60–67, 73, 76–77, 81, 83–85; TC 521 with closing codes 60–67, 73, 81, 83, 85–89 or with bankruptcy indicator 999; TC 844 when extension date and freeze release amount are input; TC 971, and TC 500 with closing codes 52–57). When not input or when using FRM7A, the current date is used, unless TRANS-DATE is required input field.

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