This section provides instructions that will release undelivered refund checks from the Individual Master File (IMF) and Business Master File (BMF) through an on-line process. Designated service centers and remote field offices will enter the command code "CHK64R" which is used to invoke the format for command code "CHK64" . After the data for CC CHK64 has been inputted on to the database, it will create the reissue entity update (TC 018), close the control base, and generate Notice 564 (T/P notice of reissue action).
Only on-line actions are inputted onto the IMF and BMF database. All EO/BMF accounts must be processed using CC RFUND. The CC EOCHG is used for any name line changes and the CC ENCHG is used for address changes.
In all cases, for input to be accepted, the specific tax module containing an "S" (TC–740) freeze must be on the Taxpayers Information File (TIF). Dummy and Memo modules are not accept.
CHK64R will determine from the TIN and File Source which IMF or BMF screen format will be displayed.
A complete address must be entered on all on-line inputs. When there is no street address, "LOCAL" must be input in the street address field.
A sequence of two command codes is required to allow input to be accepted:
Enter CC TXMOD to verify tax module's existence on the TIF.
Enter CC CHK64R to request the format for CHK64.
When a CHK64 display is requested through CC CHK64R, name and address data will be displayed from the name and address section of the IDRS Taxpayer Information File if available. This data is overlaid if the name and address is not current because the taxpayer has a new name and/or address change. All changes made will be subject to validation by the main CHK64 processing. This change will be posted with the release of the "S" freeze.
For tax accounts having more than one module that contains an "S" (TC–740) freeze, only one CHK64 need be input. It may be desirable to research via CC ENMOD to determine if CHK64 has already been input. You may wish to record history items using CC ACTON on the other modules involved.
No other employee can input CHK64 data when the control base status is S, A, or M. However, a case controlled to another employee but now in status B or C does not prohibit CHK64 input.
An additional control base is not established when the last control base of that module has the terminal operator's employee number as the assignee number and it was updated to status C today. CHK64 input case control information would be ignored by the computer.
A control base is generated automatically when the input terminal operator has no control base established for the module. The control base number may be entered via the screen. "C#" will be inserted if no alternative is input. Category "1664" , status "C" , and activity code "REISSUECHK " will always be inserted.
If the input terminal operator has an open control base established for the module, activity code "REISSUECHK" will be generated.
If TXMOD displays an "E" in position 38 or SUMRY displays an "E" in position 20; the entity module contains an open control base which may be related to your case. Contact the controlling employee before taking action.
When all action is completed and CHK64 is released, assemble work papers and mark with date, employee number, and sequence number, Forward folders for association with Form 5147 (IDRS Transaction Record) and for filing. See "IDRS Transaction input" in the GENERAL IDRS TRANSACTION INPUT section of IRM 188.8.131.52.
Unless specific instructions on entity changes are outlined in this section, instructions in IRM 2.4.9 for INCHG and BNCHG are applicable.
"REQUEST COMPLETED" displayed on line 24
"TC018 PENDED/NO C BASE UPDATE/x/ "
"X" is explained below, "dsii" is the file being accessed, "nn" is the SARA status code. "Dsii nn" will appear only when x = 1 or 2. A TC018 has been generated to the MF and the TIF but the control base has not been created or updated. Use TXMOD to verify whether or not control base has been updated. Use ACTON to create or update control base if applicable. DO NOT REINPUT CHK64.
The value of "X" :
1 = Program unable to find tax module because of a FETCH fail. 2 = Program possibly unable to update control base because of a STORE fail 3 = Program unable to update control base because of an ADDCNTRL fail. 4 = Program unable to update control base because there is no room on the account. 5 = Program unable to update control base because there is no room in the control base section of the account.
Terminal Error Responses:
ERROR MESSAGE(S) ERROR MEANING/PROCEDURE (*) Asterisk following the data field Error in the data entered or an inconsistency between two or more fields. Review fields followed by asterisks, correct data and re-enter. "TIF NOT UPDATED — OVERFLOW WOULD RESULT" An addition to the EP transaction would cause the TIF record to exceed maximum size. TIF has not been updated. Try again Monday. "BASE CLOSED, B STATUS, OR NOT PRESENT" Wrong control base number was used to overlay "C#" . Check TXMOD and your case. If data matches and the base is closed, no action is necessary unless there is some indication that previous action taken was incorrect, or if data matches and the case is assigned to another operator, check with the other operator before taking further action. "COMMAND CODE INITIALIZATION INVALID" sequence was not followed. Initiate TXMOD. "COMMAND CODE VALID ONLY FOR IMF OR BMF" TIN file source is R or N identifying an IMF or BMF module. If file source is correct, re- issuance of the check must be made under manual procedures. If file source is incorrect, re-enter correct TXMOD inquiry. "EMP. NO. INVALID — CASE CONTROLLED" A case on the same module is controlled in status S, A, or M to another employee. Associate cases to one employee and re-enter. "ID INFO CHANGED — RESTART" Generated TIN, MFT, NAME CONTROL or TAX PERIOD has been altered. Correct to original data or restart with TXMOD. MODULE DOES NOT CONTAIN TC740/(S) FREEZE The TIF module CHK64R is attempting to access does not contain TC740. Initiate TXMOD to determine the correct year. "OPEN BASE (S) ASSIGNED TO OPERATOR" You are attempting to establish a control base on a module which already contains an open control base assigned to you. Check TXMOD for the correct control base number and use this number to overlay the "# 14" . If you really need both control bases you must change the case status of the first control base to "B" (background) before establishing a new control base. "PLEASE CORRECT INVALID DATA ON SCREEN" Displays whenever a field is asterisked. Correct and re-enter. "REMARKS FIELD IS INVALID OR INCOMPLETE" Either of two error conditions generate this error message: The field includes one or more of the following characters: <., > ;, [, ], or =. Eliminate the illegal characters and re-enter. The field contains no remarks. Explain reason or source for Re-issuance of refund check and re-enter. "REQUEST DENIED/IMPROPER TAX PERIOD" TIN, MFT, and TAX PERIOD not on the TIF. Initiate TXMOD. "REQUEST DENIED/MEMO ACCT/MOD PRESENT" Module or account addressed is in a re-sequence condition. Input may not be made until the re-sequence action is completed. "TIF–04 NOT AVAILABLE — PLEASE INPUT" Name and Address Section for the module specified is not on the TIF. Input the data from the hard copy. "SYSTEM ERROR ON ACCESS/UPDATE" I/O error, retry. If transmisson not successful on the retry, contact the RPA. "OVERLAID LITERAL/ENTER ENTRY-CD& XMIT AGAIN" The literal: "ADD, CY/ST/ZP, N1 or N2" , one or more of the literals was overlaid or moved out of position. Retry.
CC CHK64R — use this command code to request the format for CHK64. TXMOD must precede this request and the module must be present on the TIF and contain an "S" freeze.
Record Element Description
|1||1||1–6||CHK64R — Enter|
Error responses display in inverse video on line 13. CHK64R and CHK64 messages are listed together in the error response paragraph of this section.
Valid response is a display of the format for CHK64. The TIN, file source, and name control taken from TXMOD are generated on line 1 in positions 7–18 and 20–23. The MFT, PLAN-RPT-NUM, and TAX period from TXMOD are generated on line 1 in positions 25–26 , 28–30, and 32–37.
Lines 6, 7, 8 and 9 (NAME LINES) are a protected field, any changes to the name lines will have to be done through BNCHG. (NAME LINES are only protected on BMF accounts)
Record Element Description — BMF/IMF Elements in line 1 position 39 and line 2 through 9 are to be overlaid with the correct information.
|Element||Line||Position||Description & Validity IMF/BMF|
|1||1||1–5||CHK64 — Generated|
|2||1||7–18||TIN (Taxpayer Identification Number) and File Source — Generated|
|3||1||20–23||NAME CONTROL — Generated|
|4||1||25–26||MFT CODE — Generated. This will be the MFT of the module accessed by TXMOD.|
|4||1||28–30||PLAN-RPT-NUM — Generated. This will be the PLAN-RPT-NUM of the module accessed by TXMOD.|
|5||1||32–37||MODULE PERIOD — Generated. This will be the tax period for the module accessed by TXMOD.|
|6||1||39||NOTICE INDICATOR – "Y" is generated and will issue notice of re-mail activity unless overlaid with "N" .|
|7||2||1–3||SEQUENCE NUMBER — Must be numeric 1–999, starting with position 1 of line 2. Positions 2 and 3 may be blank or non-overlaid literal (e.g. 4EQ).|
|a. Begin with "1" daily|
|b. Mark the SEQUENCE NUMBER on the assembled source document(s) for each case file. This number allows the service center return files function to associate the source documents with the matching CHK64 — generated IDRS Transaction Record.|
|8||2||5–6||C# — CASE CONTROL NUMBER — # may be overlaid with 1–9 or A–Z if a case control is already established and is being updated; otherwise, C# is inserted.|
|9||2||8–15||IRS RECEIVED DATE —|
|a. Must be input as numeric in MMDDCCYY format.|
|b. Must not be greater than the current date.|
|c. Current date must not be more than 1 year from date entered.|
|10||2||17–18||FILE LOCATOR CODE — May be blanks or "FL" unless a 66 or 98 district office input and the service center code is for Philadelphia.|
|11||2||20||INTEREST INDICATOR — With proper authorized documentation in the case file, this indicator may be set to indicate interest is due. 'N' is generated and must be overlaid with 'Y' in order to indicate that interest should be paid.|
|12||3||1–35||STREET ADDRESS — must be entered beginning in position 1 and may extend to position 35, overlaying "=" if necessary. Valid entries are A–Z, 0–9, hyphen (-), diagonal sign (/), and blank. (However, the first position cannot be a blank.) The word "LOCAL" must be input if there is no street address.|
CITY STATE AND ZIP CODE–There must be an entry in this field. Enter data beginning in position 1. The field may extend to position 31 for IMF and to position 29 for BMF. Entries may overlay "=" in both situations. The order of data input is:
1. CITY followed by a comma.
2. A valid State abbreviation followed by a blank.
3. ZIP CODE
Valid entries for each field are discussed below:
1. CITY–At least three valid characters must be present. These may be 0-9, A-Z and blank. Major city codes are also valid. A comma must follow the city field.
2. STATE–A valid state entry must follow the city and comma. For domestic address changes this entry consists of a valid state abbreviation. There is one exception:
If a major city code is being entered a state abbreviation must not be used (Therefore, if entering the major city code for Dallas, Texas, your entry would be DA, 38710; you must proceed to the zip code entry after input of the Major City Code).
If a foreign address is being entered the correct entry is a period. (MEXICO,.)
3. ZIP CODE–Enter data following the state and blank. Your entry must be five numeric characters ranging from 00601 to 99999. If a foreign address has been entered (indicated by a period) do not enter a zip code–depress the New Line key after the period.
The zip code will be cross checked against the state given , according to the zip sectional center/s for that state. If the first three characters of the zip code (which denotes the sectional center) is not valid for the state input then an '*' will be displayed on CY/ST/ZP line. If proper procedures have been followed to document the zip code used as valid for the state, the '*' may be overridden by overlaying the 'Z' in CY/ST/ZP with a '/'.
|If name and address are not present on IDRS, this information must be entered so that it may be printed on the Notice 564.|
The remaining elements are described separately for IMF and BMF:
Element Line Position Description and Validity IMF 14 5 1–35 FIRST NAME LINE — Enter data beginning in position 1. The field extends to position 35 and the "+" s may be overlaid. The first name line may contain a first name, a surname and a suffix. A right-hand bracket (]) must precede the surname. If there is a suffex present then a comma (,) must follow the surname and precede the suffix (i.e. John L]Jones Jr or William] Lee, III) A surname must be at least two valid characters. The valid characters are A–Z, hyphen, blank, right-hand bracket and ampersand. Characters following two or more sequential blanks are invalid. 15 6 1–35 SECOND NAME LINE — Data in field begins in position 1 and extends to position 35, overlaying "+" s. Valid characters are A–Z, 0–9, ampersand, hyphen, %, /, and blanks; characters following two or more sequential blanks are invalid. If the second name line is entered, First Name Line, New Name Control, Filing Status Code, and Year Digits must also be present. If a second name line is entered on prior year period, it will not update at Master File. 16 7 1–4 NEW NAME CONTROL — Overlay the "+" s. The first position must be alpha; the other positions may be alpha, hyphen, or blank; however, blanks may not appear between characters. The First Name Line must be present and the New Name Control must be equal to the Name Control as indicated on the First Name Line. 17 7 6 FILING STATUS CODE — The generated FSC will be the same that is present on the TIF module. The operator may change the FSC by overlying it with another. Valid characters are 0–7. Year Digits must also be present. If the First Name Line contains an ampersand (&), the FSC must be "2 " or "7" otherwise, 0, 1 or 3–6. 18 7 8–11 YYYY — YEAR DIGITS — This field must contain an entry even if no changes are made to the name, filing status, or the Spouse's SSN. The entry must be four numeric with a range from "1962" through the current year. 19 7 13–23 Spouse's SSN — Overlay the literal with nine numeric for SSN format (XXX-XX-XXXX). The entry cannot be all zeros or all nines and cannot be the same as the account number to which the transaction is directed. The presence of the year digits is required. If the filing status code is other than 3 or 6 the first name line must contain an ampersand. 20 8–10 1–40 REMARKS — Start in position 1 of line 8. A narrative field for cross-reference DLNs or other cross-reference information, or for explanation of action being taken. There are 120 positions (lines 8–10) for this field. a. Use of this field is required b. The field may not include the characters; <.; >, [,], and =. c. If the terminal operator is not the preparer of the action (most RTO inputs), enter the initiator's employee number as part of the REMARKS Before releasing CHK64, review all data for accuracy
Element Line Position Description and Validity IMF 14 5 1–35 FOREIGN STREET ADDRESS –must be entered if a period is input in the STATE FIELD. Validation done the same as STREET ADDRESS. 15 6 1–35 PRIMARY NAME LINE—No BMF name changes allowed. 16 7 1–35 CONTINUATION NAME—No BMF name changes allowed. 17 8 1–35 SORT NAME—No BMF name changes allowed. 18 9 1–4 CARE OF NAME—No BMF name changes allowed. 19 10 1–11 Spouse's SSN — Overlay the literal with nine numeric for SSN format (XXX-XX-XXXX). The entry cannot be all zeros or all nines and cannot be the same as the account number being addressed, and cannot be temporary SSN (first digit of "9" ). MFT on Line 1 must be "51" . 20 11–12 1–40 REMARKS — Start in position 1 of line 10. A narrative field for cross-reference DLNs or other cross-reference information, or for explanation of action being taken. There are 80 positions available for this field. Your entry code may be entered on line 13. a. Use of this field is required b. The field may not include the characters; <.; >, [,], and =. c. If the terminal operator is not the preparer of the action (most RTO inputs), enter the initiator's employee number as part of the REMARKS Review all data for accuracy before releasing CHK64.
IMF Screen format for an account for which name and address data is available on IDRS:
BMF Screen format for an account for which name and address data is available on IDRS:
CC CHK64 — This command code generates in response to CHK64R and thus need not be keyed in. Use CHK64 to change address, name lines, name controls, filing status, and spouse's SSN.