21.5.5  Unpostables

Manual Transmittal

September 11, 2014

Purpose

(1) This transmits revised IRM 21.5.5, Account Resolution, Unpostables.

Material Changes

(1) Various editorial changes were made throughout the IRM. Also, cross-references were added, removed, or revised, as appropriate.

(2) 21.5.5.3.1.1(3) Replacing Financial Management Service (FMS) with Bureau of the Fiscal Service (BFS).

(3) 21.5.5.3.3 added time frames for resolution of an open unpostable (150).

(4) IPU 14U1031 issued 06-20-2014 IRM 21.5.5.3.3 Updated to reflect link to SERP Form 4442 Submission Processing (SP) Unpostable Referral Listing.

Effect on Other Documents

IRM 21.5.5 dated September 6, 2013 (effective October 1, 2013) is superseded. The following IRM Procedural Update (IPU) issued 06/20/2014 has been incorporated into this IRM; IPU 14U1031.

Audience

All employees performing account work

Effective Date

(10-01-2014)

James P. Clifford
Director, Accounts Management
Wage and Investment Division

21.5.5.1  (01-17-2012)
Unpostables Overview

  1. This IRM section deals with identifying, resolving, and preventing unpostable transactions, which are Integrated Data Retrieval System (IDRS) actions not allowed to post or were not accepted by the computer after the IDRS action was systemically reviewed for accuracy.

  2. An IRS employee may encounter unpostables when working the weekly list from the Enterprise Computing Center, Martinsburg (ECC-MTB) returned to the campus Unpostable Unit, when answering a taxpayer inquiry, or when his/her own adjustment case is returned for resolution.

  3. Unpostables are handled through identification, research, resolution, and response.

  4. Use, Document 6209, Section 8B Master File Codes for reference.

  5. Unpostable cases must be worked within seven (7) business days of receipt.

21.5.5.2  (10-01-2007)
What Is An Unpostable?

  1. Unpostable transactions are those which cannot be posted to the Master File at the ECC-MTB.

  2. Each IDRS transaction is subjected to a series of validity checks prior to posting to the Master File. A transaction is termed unpostable when it fails to pass any of the validity checks and is then returned to the campus for follow up action(s).

21.5.5.3  (10-01-2013)
Unpostables Research

  1. For more information, refer to Document 6209, IRS Processing Codes and Information.

  2. Causes of unpostable transactions include the following:

    • Dates or money amounts do not match on credit transfers

    • Adjustments are input to an account with no transaction code (TC) 150

    • Priority codes (PCs) are omitted

    • Amounts are reduced below zero, except adjusted gross income (AGI)

    • Errors are made in data entry

    • Payments are input on settled accounts

    • Freeze codes are not considered

    • Pending transactions are not considered

    • Presence of certain identity theft indicators

21.5.5.3.1  (10-01-2013)
Identifying Unpostables

  1. Identify unpostables on IDRS by the pending transaction identification codes, by the Nullified Distribution Listing (GUF 55-47), or by Form 8749, Unpostable Action and Routing Slip, Form 3465, Adjustment Request, or Form 4251, Return Charge-Out, routed from the Unpostables Function.

    Note:

    Refer to Unpostable Codes/GUF, for additional unpostable information.

  2. When an unpostable condition appears on an account on IDRS, the format includes the letter U followed by a three-digit numeric code (Uxxx) called an unpostable code (UPC). The three digits indicate the cause of the unpostable. A UPC may also include a reason code (RC). The RC is a one-digit number between 0 and 9 which follows a dash after a UPC. Reason codes provide a reason why the account transaction was unable to post. Refer to IRM 2.3.11, Command Codes TXMOD and SUMRY, for information regarding the location of the unpostable condition on IDRS. Also refer to the Command Code Job Aid on Servicewide Electronic Research Program (SERP) under the IRM Supplements page for examples of input and response screens.

  3. UPCs and their definitions are listed in Document 6209, Section 8B.3, IMF, Unpostable Codes - Individual Master File (IMF), and Document 6209, Section 8B.4, BMF, Unpostable Codes - Business Master File (BMF). Example of common UPCs:

    • 160-0: TC 291/299 not containing PC 1, 2, 6, 7 or 8 attempting to post to a module containing an unreversed TC 420 or TC 424.

    • 180-2: The adjustment contains credit reference number 764 and there is a TC 29X in the module except with a previously posted TC 290 containing PC 6 or TC 290 with Julian Date 999. Bypass for corrected UPC 180 or if the adjustment contains PC 1, 7 or 8.

    • 325-1: TC 820 (Master File Tax (MFT) not equal to 05), TC 820 (MFT 05 for tax period prior to 198712), TC 820 (MFT 05 and TC 150 posted for tax period 198712 or subsequent), TC 824, TC 850 or TC 830 attempts to post to a tax module whose credit balance was less than the amount from the input transaction, and the input transaction has already resequenced for one cycle.

    • 328-1 TC 290/294/298 without PC 1 or 8 or TC 300/304/308 without PC 8 for an amount greater than $10 attempts to post and is within $10 of a previously posted TC 290/294/298/300/304/308 for an amount greater than $10. Bypass this check on corrected UPC 328 transactions.

    • 147-1, 3, 4, 6, 7, and 8 - Can unpost any input return to an account containing specific identity theft indicators

21.5.5.3.1.1  (05-31-2007)
IDRS Pending Transaction Identification Codes

  1. Document 6209, Section 14.7A, Pending Transaction Identification Codes/IDRS Merge Related Transaction Codes.

  2. Unpostables are identified on IDRS by pending transaction identification codes, to include:

    • UNNN (U = unpostable, NNN = the numeric unpostable code; this is an open unpostable case).

    • CU (Corrected Unpostable - this shows the transaction should post to the module in the cycle appearing to the right of the transaction).

    • NU (Nullified Unpostable - case has been referred to the responsible function for correction).

    • DU (Deleted Unpostable - case has been closed and deleted from the ECC Unpostable tape - research using instructions in IRM 21.5.5.4, Processing Unpostables to determine appropriate action).

    • DN (Transaction deleted by IDRS daily Taxpayer Information File (TIF) batch processing).

    • DJ (Transaction deleted through normal weekly updates).

    • RJ (Reject transaction - case referred to the Rejects Function).

    • DC (Transaction deleted by Error Resolution System (ERS) or Campus Reject Processing).

    Note:

    These codes are displayed in front of the unpostable transaction.

  3. Refer to IRM 21.4.6.5.23, TOP/DMF Unpostable Conditions, for information on unpostables related to tax offset going to Bureau of the Fiscal Service (BFS).

21.5.5.3.1.2  (01-17-2012)
Unpostables Nullified Distribution Listing (GUF 55-47)

  1. Items nullified by the Unpostables Function with unpostable resolution code (URC) 2 or 8 will appear on the Nullified Distribution Listing.

  2. Each Nullified Distribution Listing (GUF 55-47) contains the following identifying information:

    • Unpostable Resolution Code (URC)

    • Master File (MF)

    • Document Locator Number (DLN)

    • Taxpayer Identification Number (TIN)

    • Name Control

    • Master File Tax (MFT) Code

    • Tax Period

    • Unpostable Code

    • Pre-Journalized or Refund Amount

    • Assessment Statute Expiration Date

    • Federal Tax Deposit (FTD) Microfilm Number

    • Unpostable Category Code

    • Resolution Employee Number

    • Functional Area of Resolution

    • Remarks entered by Resolution Function

    • Identity Theft indicator present

  3. When the Unpostables Function closes a case with URC 2, a control is opened on IDRS to the responsible employee or appropriate function. The attempted transaction was deleted and must be reinput correctly after determining the reason for the unpostable.

    • The case control category is NLUN.

    • The IDRS employee number is shown on the Nullified Distribution Listing (GUF 55-47).

    Note:

    If the case is routed to the incorrect function, return the case to the employee shown on the listing.

  4. Form 4251 generated on unpostable cases show the assessment statute expiration date (ASED). Ensure unpostable cases showing imminent statute dates (within 90 days) are sent to the Statute unit for quick assessment.

21.5.5.3.2  (10-01-2006)
Researching Unpostables on IDRS

  1. Use command codes (CC) UPTIN, UPDIS (UPRES), and UPCASZ to research/resolve unpostables. You must use these command codes to determine if an unpostable condition is present at another location.

  2. Refer to the following IRMs for complete procedures for resolving unpostables:

    • IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution

    • IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution

    • IRM 3.13.122, Individual Master File (IMF) Entity Control Unpostables

    • IRM 3.13.222, BMF Entity Unpostable Correction Procedures

21.5.5.3.2.1  (05-08-2013)
Unpostable IDRS Command Codes

  1. UPTIN: This CC displays all open unpostable cases for the input TIN. Refer to IRM 2.3.37, Command Code UPTIN for the GUF System, for additional information about CC UPTIN. Also refer to the Command Code Job Aid on SERP under the IRM Supplements page for examples of input and response screens. Research CC UPTIN for the following information:

    • The unpostable sequence number of an open case (identifies the assigned number used to control the UP case - 12 characters)

    • Category code (Identifies the type of UP case - 2 characters)

    • Functional area code (Identifies the functional area assigned to the UP case - 2 characters)

    • Unpostable code (UPC) (Identifies the condition which caused the transaction to go unpostable - 3 characters)

    • UP reason code (Identifies the reason a transaction went unpostable - 1 character)

    • Original UP cycle (Identifies the cycle the transaction originally unposted - 6 characters)

    • Unpostable resolution code (Identifies how the unpostable was corrected - 1 character)

    • Nullify area code (Identifies the area nullified UP cases should be routed to - 2 characters)

    • Status code identifies what action has been taken on the case (open, suspended, or closed) - 1 character

    • Status date (Identifies the date the status was last updated - 8 characters)

    • Assigned Employee number - 10 characters

    • The corrective action taken to resolve a previously closed case

    • The response time given the taxpayer on a closed case

      Note:

      Closed unpostables for the input TIN are displayed for three months before dropping off IDRS. For closed cases, research the UPC on CC UPTIN to determine how it was closed. Refer to Document 6209, Section 8B.3, IMF, Unpostable Codes - IMF, and Document 6209, Section 8B.4, BMF, Unpostable Codes - BMF, for unpostable reason code (RC) descriptions.

  2. UPDIS: This CC displays unpostable records on the UPRES screen. When CC UPDIS is input, the automatic screen display CC UPRES appears. The information displayed on CC UPDIS varies depending on the type of unpostable. CC UPDIS must be used as a prerequisite for CC UPRES and CC UPCASZ. Research CC UPDIS to display a specific closed unpostable for the input sequence number. The closed unpostable will only appear on CC UPDIS until the correcting action is posted in the Thursday night correction tape run. Refer to IRM 2.3.48, Command Code UPDIS for the GUF System, for information about CC UPDIS. Also refer to the Command Code Job Aid on SERP for examples of input and response screens.

  3. UPCAS: Use CC UPCAS with Definer "Z" to input message/history information. Refer to the Command Code Job Aid on SERP under the IRM Supplements page for examples of input and response screens. There are 80 characters available. Using the CC eliminates the need to send Form 4442, Inquiry Referral to the Unpostable Unit. This CC is also used to:

    1. Request a Microfilm Replacement System (MRS) transcript of the unpostable record.

    2. Request a document or return.

    3. Place or update a case in suspense status.

    4. Add information to aid in the resolution of the unpostable condition.

21.5.5.3.2.2  (10-01-2002)
Probing for Information From the Taxpayer

  1. To help resolve open unpostable cases, obtain information from the taxpayer. Questions depend on the nature of the unpostable.

  2. Unpostable return conditions most commonly involve validity processing and entity mismatches.

21.5.5.3.3  (10-01-2014)
Responding to Taxpayer Inquiries on an Open Unpostable

  1. Open unpostables are usually resolved within eight cycles, however the time frame for resolution can be extended depending on the required research or complexity of resolving the unpostable.

  2. Research is required to determine the status of the open unpostable. CC UPTIN should be used to identify the unpostable cycle date of the open unpostable. The unpostable cycle identifies the original unposting of the transaction and does not change as the unpostable is reassigned to another area for resolution (the cycle information of the unpostable is shown next to the literal CYC on line 1 of UPTIN). The status date of an open unpostable should not be used to determine the appropriate time frame to respond to the taxpayer. The status date reflects the date the status was last updated and can change as the case is reassigned to another area.

  3. Use the following chart in advising taxpayer of appropriate time frame for response of an open unpostable:

    If And Then
    Unpostable is open and it has been less than 8 cycles since the transaction went unpostable (The cycle information of the unpostable is shown next to the literal CYC on line 1 of UPTIN) Taxpayer has received and responded to correspondence
    1. Probe for information that may assist in resolving the case and update history with UPCASZ. Follow procedures in IRM 21.5.5.3.2.1, Unpostable IDRS Command Codes.

    2. Advise taxpayer of impact on account once transaction posts.

      Note:

      If TC 150 unpostable, explain once the issue is resolved normal processing of a tax return could be 6 - 8 weeks.

    3. Input STAUP (9 cycles) if balance due on account.

    4. Advise taxpayer to allow the appropriate number of weeks for processing, normally 6-8 weeks.

     
     
    Unpostable is open and it has been less than 8 cycles since the transaction went unpostable (The cycle information of the unpostable is shown next to the literal CYC on line 1 of UPTIN) Taxpayer has NOT received any correspondence
    1. Advise the taxpayer some problems have been encountered.

    2. Probe for information that may assist in resolving the case and update history using UPCASZ. Follow procedures in IRM 21.5.5.3.2.1,Unpostable IDRS Command Codes.

    3. Advise taxpayer of impact on account once transaction posts.

      Note:

      If TC 150 unpostable, explain once the issue is resolved normal processing of a tax return could be 6 - 8 weeks.

    4. Input STAUP (9 cycles) if balance due on account.

    5. Advise taxpayer to allow the appropriate number of weeks for processing, normally 6-8 weeks.

    Note:

    The 6-8 weeks time frame starts from the unpostable cycle (original unposting of the transaction) of the active unpostable.

     
     
    Unpostable is open and it has been more than 8 cycles since the transaction went unpostable (The cycle information of the unpostable is shown next to the literal CYC on line 1 of UPTIN) You are unable to resolve
    1. Advise taxpayer you are notifying the appropriate function.

    2. Prepare Form 4442,Inquiry Referral, and refer case to the appropriate function.

    3. Probe for information that may assist in resolving the case and include it on the Form 4442. Refer to the SERP Who/Where Form 4442 Submission Processing (SP) Unpostable Referral Listing.

    4. Input STAUP (9 cycles) if balance due on account.

    5. Advise taxpayer of impact on account once transaction posts.

    6. Advise taxpayer to allow 8 weeks for processing.

      Note:

      If TC 150 unpostable, explain once the issue is resolved normal processing of a tax return could be 6 - 8 weeks.

     
     
    Unpostable is open Case meets Taxpayer Advocate criteria refer to IRM 13.1.7.2, TAS Case Criteria and you are unable to resolve the taxpayer's issue the same day, refer to IRM 13.1.7.4, Same Day Resolution (24 hours) by Operations.
    1. Refer the case to Taxpayer Advocate Service or the Identity Protection Specialized Unit (IPSU) following IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

    2. Input STAUP (9 cycles) if balance due on account.

     

21.5.5.3.4  (05-08-2013)
Responding to Taxpayer Inquiries on a Closed Unpostable

  1. Research is required to determine how the unpostable was closed using the CC UPTIN. The status date identifies the date the status was closed and should be used to determine the appropriate time frame to respond to taxpayer inquiries. (The status date is shown next to the status code of the unpostable on line 2 of UPTIN.)

  2. Use the following chart in advising taxpayer of appropriate time frame for response of a closed unpostable:

    If And Then
    Unpostable is closed  
    1. Advise taxpayer to allow 6 weeks from closing date for processing. If the unpostable is due to TC 150, advise taxpayer to allow 9 weeks from closing date for processing.

    2. Input STAUP (6 cycles) if balance due on account.

    Note:

    Check CC UPDIS for possible cycle delays. The cycle the transaction should post is shown next to the Literal: REL CYC on Line 9 of CC UPRES.

    Note:

    Refer to exception found in IRM 21.4.1.3.1.1, Return Not Found, for additional information regarding UPC 147 RC 8.

  3. If the account has a lien against it and correction of the unpostable will full pay the account, a manual lien release will be needed. Follow procedures in IRM 5.12.3.3, Lien Release Conditions, regarding manual lien releases. Submit a completed Form 13794, Request for Release or Partial Release of Notice of Federal Tax Lien, to the Centralized Lien Unit, lien release contact. Fax numbers are found on the Who/Where page on SERP under Lien Payoff/Release Contact Numbers.

21.5.5.4  (10-01-2002)
Processing Unpostables

  1. This section provides specific procedures for processing unpostables.

21.5.5.4.1  (10-01-2013)
Preventing Unpostables

  1. Most unpostable conditions can be prevented by thoroughly reviewing IDRS before making an adjustment. However, certain unpostables cannot be prevented due to the presence of specific identity theft indicators on an account to protect the taxpayer until the rightful owner of the SSN can be verified. Consider the following to prevent an unpostable:

    1. Freeze codes

    2. The effect of any transactions pending on the account

    3. Cycling transaction information, follow procedures in IRM 21.5.5.4.2.1, Cycling Transactions

  2. Implementing strategies which prevent unpostables will help you complete adjustments accurately and efficiently. For instance, make sure dates and money amounts on credit transfers match those of the credits being moved before you make the adjustment.

  3. Contact other Service employees with an open control base on IDRS to coordinate actions and prevent duplicate adjustments.

  4. Verify that the adjustment is not a duplicate of a previous adjustment.

  5. Consider previous tax adjustments before inputting a subsequent adjustment, especially those within $10 of a previous adjustment. If it is still necessary, use PC 8 on the adjustment.

  6. Look for any manual adjustments of penalties and interest (TC 160, TC 161, TC 170, TC 171, TC 340, and TC 341) that need correction or recognition when inputting an adjustment.

  7. Use the correct MFT, tax period, and name control.

  8. Input the correct item adjustment codes and credit reference numbers. Consider posted amounts, and limitations for each code being input.

  9. Do not reduce the following line reference numbers below zero:

    • 878 - Primary Self Employment (SE) Income

    • 879 - Secondary SE Income

    • 885 - Advanced Earned Income Tax Credit (EITC)

    • 886 - Taxable Income

    • 887 - Number of Exemptions

    • 889 - SE Tax

    • 891 - Primary Tip Income

    • 892 - Secondary Tip Income

    • 895 - Primary Medicare Income

    • 896 - Secondary Medicare Income

    • 897 - Spousal Claim on Debtor Master File (DMF) (IMF only)

    • 898 - Primary Medicare Tip Income

    • 899 - Secondary Medicare Tip Income

      Note:

      This list is not all inclusive. Only the most common reference numbers are listed.

21.5.5.4.2  (01-17-2012)
Resolving Unpostables

  1. Review the unpostable condition and the specific unpostable reason code (URC) to determine the cause of the unpostable. The most common IMF unpostable conditions are 158-1, 160-0, 180-2, and 189-0. Most common for BMF unpostable conditions are 305-2, 316-1, and 325-1.

  2. Input Unpostable resolution codes to resolve/close unpostable cases. Refer to, Document 6209, Section 8B.7, Unpostable Resolution Codes, for a complete list.

  3. When an unpostable is closed with a URC of 1, 2, or 8, a nullification code is entered by the Unpostables function to identify the receiving area of the closed unpostables. Refer to IRM 21.5.5.3.1.2, Unpostables Nullified Distribution Listing (GUF 55-47) for more information.

  4. If the case is still open, check the transaction information to determine what you must correct. Follow the table below to determine the appropriate action:

    If Then
    You find an error Use CC UPDIS and CC UPCASZ to enter a history item on IDRS. Follow procedures in IRM 21.5.5.3.2.1, Unpostable IDRS Command Codes, above.
    The transaction should post based on the corrected information Treat the transaction as "pending" and advise the taxpayer accordingly. Follow procedures in IRM 21.5.5.3.2.1, Unpostable IDRS Command Codes.
    All transaction information is correct Input a history item using CC UPDIS and CC UPCASZ indicating the Unpostables Function should post the transaction without change. The transaction may have been unpostable when it first reached MF, but will post under current conditions.
    An unpostable credit does not belong on your taxpayer's module Input history item using CC UPDIS and CC UPCASZ. Follow procedures in IRM 21.5.5.3.2.1, Unpostable IDRS Command Codes, or prepare a referral to the Unpostable Unit per IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442 as appropriate.
    You cannot determine where credit belongs or how to resolve the unpostable condition Prepare a referral to the Unpostable Unit. Follow procedures in IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442.

    Note:

    When unpostables are closed, status code "C" shows on CC UPTIN the next day. The information remains on CC UPTIN for 90 days. Determine if the unpostable is closed the same day by checking CC UPDIS. Follow procedures in IRM 21.5.5.3.2.1, Unpostable IDRS Command Codes above.

  5. If the account has a lien against it and correction of the unpostable will full pay the account, a manual lien release will be needed. Follow procedures in IRM 5.12.3.3, Lien Release Conditions, regarding manual lien releases. Submit a completed Form 13794, Request for Release or Partial Release of Notice of Federal Tax Lien, to the Centralized Lien Unit, lien release contact. Fax numbers are found on the Who/Where page on SERP under Lien Payoff/Release Contact Numbers.

21.5.5.4.2.1  (10-01-2006)
Cycling Transactions

  1. Each week of processing is considered a cycle. All transactions (returns and adjustments) post to the MF according to the cycle they are input. Transactions pending on the accounts must also be considered.

  2. Certain transactions require a related transaction to post first. Input the transaction(s) to the system in the desired order of posting. For instance, most transactions require the establishment of an account or tax module before subsequent transactions can post.

    Note:

    The posting sequence for MF is generally from the lowest numbered transaction code to the highest. TC 400 (transfer of account) posts last on all MFs with the exception of BMF. In BMF, when a TC 400 and TC 150 (return) are attempting to post in the same cycle, the TC 150 will post last.

  3. Cycle transactions by using a posting delay code. Determine the necessary number of cycles (weeks) to delay the posting of a TC, and input that number in the appropriate field of the IDRS input screen.

  4. If the prerequisite TC with a higher number has to post prior to the posting of another TC, use an appropriate cycle delay indicator.

  5. Use an appropriate cycle delay indicator when a prerequisite TC is needed to change filing requirement, balance, freeze condition, or indicator.

    Note:

    Calculate the number of cycles required by using the current cycle plus the number of cycles the adjustment action will take to post to the MF.

  6. Do not cycle transactions if:

    1. The posting sequence is irrelevant; or

    2. The prerequisite transaction will post first.

    Caution:

    When you enter the number of cycles to delay a transaction, consider the day of the week in relation to the day the Service Center (SC) updates to MF. If you input the transaction close to the end of the weekly posting cycle, you may need an additional cycle to allow the transaction to post.

  7. When you transfer credits using CC FRM34, the credit side re-sequences for one cycle after the debit side posts in two cycles. The CC DRT24 and CC DRT48 transfers post in two cycles.

  8. If you use CC FRM34 and CC DRT48 simultaneously, take care to force both transactions to post in the same cycle.

    1. Use a one-cycle posting delay on the credit election transfer (CC DRT48) if you move the multiple payments with CC FRM34 to avoid generating erroneous notices, offsets, and refunds.

      Note:

      Refer to, Document 6209, Section 8B.9, Resequence Codes (IMF Only), for a list of IMF resequence codes.

    2. For additional information regarding credit transfers, refer to IRM 21.5.8, Credit Transfers.

21.5.5.4.2.2  (10-01-2012)
Unpostables Created by Your Own Adjustments

  1. Generalized Unpostable Framework (GUF) automatically sends select unpostables back to the originator if the employee caused the condition or has information to close the case.

  2. You must resolve unpostables created by your own adjustments, credit transfers, etc., which are referred from the Unpostable Function with URC 2.

  3. List unpostable codes on CC ADJ54 that can be corrected (forced to post) i.e., UPC 180. If PC 8 was omitted in error, input CC UPCASZ and request the adjustment to be forced to post. Have Accounts Management examiners work the unpostable listings for these codes to avoid reworking them.

  4. A control base is opened (Category Code NLUN) to the employee who input the transaction originally, and the transaction is included on the Nullified Distribution Listing (GUF 55-47). The Unpostables Function will route the case and the Nullified Distribution Listing to the area responsible for working the case.

    If Then
    You receive the nullified document Research CC UPDIS and CC UPRES for the reason(s) the adjustment was nullified. Follow procedures in IRM 21.5.5.3.2.1, Unpostable IDRS Command Codes.
    A correction to the adjustment is needed
    1. Re-input the transaction(s) using the corrected information and notate the NU DLN on the subsequent adjustment package. If using Correspondence Imaging System (CIS), notate the NU DLN in your CIS history remarks.

    2. Close the control base.

    The Unpostables Function cannot locate and forward the original input document(s) with the case
    1. Try to associate the case with any non-source documents kept in the Accounts Management Campus or call site.

    2. Analyze the transaction(s) originally input.

    3. Re-input the transaction(s) using the corrected information and notate the NU DLN on the subsequent adjustment package. If using CIS, notate the NU DLN in your CIS history remarks.

    4. Close the control base.

    Note:

    Refer to IRM 21.5.5.4.2, Resolving Unpostables for additional information.


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