3.12.10  Revenue Receipts

Manual Transmittal

November 13, 2013

Note: DO NOT REMOVE AND INSERT PAGES OR DISPOSE OF OBSOLETE TRANSMITTALS PRIOR TO JANUARY 1, 2014.

Purpose

(1) This transmits revised IRM 3.12.10, Error Resolution - Revenue Receipts.

Material Changes

(1) IPU 13U1502 issued 09-24-2013 - IRM 3.12.10.2.7 - Includes modifications to text entitled, Lockbox Unprocessables Reduction - Basic Manual IDRS Research for Payment Perfection (special Payment Perfection procedures). We added procedures for handling envelopes from Lockbox Unprocessable payments and that telephone contact may be used by examiners to perfect this information.

(2) IPU 13U1502 issued 09-24-2013 - IRM 3.12.10.3.3 - Includes modifications to text entitled, Field 01TIN---Taxpayer Identification Number, for use by employees involved in the Lockbox Incomplete Processing operations to correct Field 01-TXP (Tax Period), Field 01-NC (Name Control), and Field 01-SSN (Social Security Number). We added a cross-reference to the procedures contained in IRM 3.12.10.2.7 (above) to assist examiners with perfecting Lockbox Unprocessable payments.

(3) IPU 13U1502 issued 09-24-2013 - IRM 3.12.10.5.3 - Includes modifications to text entitled, Field 01TIN---Primary SSN for use by employees involved in the Lockbox Incomplete Processing operations to correct Field 01-TXP (Tax Period), Field 01-NC (Name Control), and Field 01-SSN (Social Security Number). We added a cross-reference to the procedures contained in IRM 3.12.10.5.5.2 to assist examiners with perfecting this information if they are Lockbox Unprocessable payment records. In addition, we added suspense procedures for Rejects to route the record to the Unidentified Remittance File (URF) if the payment is a Lockbox Unprocessable.

(4) IPU 13U1502 issued 09-24-2013 - IRM 3.12.10.5.5.2 - Includes modifications to text entitled, Special Procedures for Lockbox Incomplete Processing Records for use by employees involved in the Lockbox Incomplete Processing operations to correct Field 01-TXP (Tax Period), Field 01-NC (Name Control), and Field 01-SSN (Social Security Number). We added procedures for handling envelopes from unprocessable Lockbox payments and that telephone contact may be used by examiners to perfect this information and editorial changes as per the request of examiners in the Austin campus. In addition, we added a cross-reference to the procedures contained in IRM 3.12.10.2.7 (above) for examiners to post the payment to the current tax period when determining where that payment is to be applied.

(5) IRM 3.12.10.1.3 - Updated the text contained under text, entitled, "The Error Resolution System (ERS)" . Deleted the reference to the IRM 3.0.273, General - Administrative Reference Guide, as an IRM reference for additional procedures, since that IRM is now obsolete.

(6) IRM 3.12.10.2.3 - Includes revisions to text, entitled, Installment Agreement User Fee (IAUF). Introduces increases in the new IAUFs. The fee for DPC 50 (Installment Agreement Origination User Fee (IAUF)) was increased to $120.00. The fee for DPC 51 (Installment Agreement Restructured User Fee (IAUF)) was increased to $50.00. (See also Material Changes Item (25), below, for more details.)

(7) IRM 3.12.10.2.5 - Includes revisions to text, entitled, The Remittance Transaction Research (RTR) System. Introduces additional information regarding leave notes to the RTR.

(8) IRM 3.12.10.2.5.1 - Includes revisions to text, entitled, Reject/Suspense Correction (for Tax Period).

(9) IRM 3.12.10.3.5 - Includes revisions to text, entitled, Field 01TXP---Tax Period. Added cross reference to IRM 3.12.10.2.7 procedures for using the Integrated Automation Technologies (IAT) Tool for Payment Perfection and IDRS research, including Command Code SUMRY.

(10) IRM 3.12.10.3.23 - Includes revisions to text, entitled, Field 01DPC—Designated Payment Code (DPC). The Offer in Compromise (DPC 33) application fee was increased from $150.00 to $186.00.

(11) IRM 3.12.10.3.31 - Includes revisions to text entitled, Trace ID Numbers - General. Introduces the new System ID value of "12" (positions 3 and 4) for Bank Leads DT DV (Deposit Ticket/Debit Voucher).

(12) IRM 3.12.10.4.4.2 - Includes revision to text, entitled, IMF Correction Procedures for Documents on an Invalid Segment. At the request of a Learning and Education (L&E) course developer, we added a note that, If given an SSN by adding the "V" to the end (i.e., XXX-SS-XXXXV) it will pull up the BMF account associated with that MFT.

(13) IRM 3.12.10.4.7.1 - Includes revisions to text, entitled, Reject/Suspense Correction Procedures (for Error Code 103). At the request of a Learning and Education (L&E) course developer, we cross referenced this to IRM 3.12.10.2.7 and added procedures for using the Integrated Automation Technologies (IAT) Tool for Payment Perfection and IDRS research, including Command Code SUMRY (special to Lockbox).

(14) IRM 3.12.10.4.8.1 - Includes revisions to text, entitled, Error Code 105 Correction Procedures. Includes modifications to text for Error Code 105 correction. Also, at the request of a Learning and Education (L&E) course developer, we cross referenced this text to IRM 3.12.10.2.7 (Lockbox Unprocessable procedures) and added procedures for using the Integrated Automation Technologies (IAT) Tool for Payment Perfection and IDRS research, including Command Code SUMRY (special to Lockbox).

(15) IRM 3.12.10.4.9.3 - Includes revisions to text, entitled, Reject/Suspense Correction Procedures (for Error Code 107 (Tax Period)). Includes instructions for corresponding with originator for additional information regarding documents not prepared by IRS.

(16) IRM 3.12.10.4.10.1 - Includes revisions to text, entitled, Reject/Suspense Correction Procedures (for Error Code 109 (Tax Period)). Includes instructions for corresponding with originator for additional information regarding documents not prepared by IRS.

(17) IRM 3.12.10.4.11.1 - Includes revisions to text, entitled, Reject/Suspense Correction Procedures (for Error Code 111 (Tax Period/Transaction Date)). Includes instructions for corresponding with originator for additional information regarding documents not prepared by IRS.

(18) IRM 3.12.10.4.15.1 - Includes revisions to text, entitled, Reject/Suspense Correction Procedures (for Error Code 111 (Transaction Code)). Includes instructions for corresponding with originator for additional information regarding documents not prepared by IRS.

(19) IRM 3.12.10.4.17.1 - Includes revisions to text, entitled, Reject/Suspense Correction Procedures (for Error Code 123 (Primary Transaction Code/Transaction Amount)). Includes instructions for corresponding with originator for additional information regarding documents not prepared by IRS.

(20) IRM 3.12.10.4.19.1 - Includes revisions to text, entitled, Reject/Suspense Correction Procedures (for Error Code 127 (Primary/Secondary Transaction Code)). Includes instructions for corresponding with originator for additional information regarding documents not prepared by IRS.

(21) IRM 3.12.10.4.21.1 - Includes revisions to text, entitled, Reject/Suspense Correction Procedures (for Error Code 131 (Tertiary Transaction Code)). Includes instructions for corresponding with originator for additional information regarding documents not prepared by IRS.

(22) IRM 3.12.10.4.22 - Includes revisions to text, entitled, Error Code 133---Primary Transaction Amount. Includes instructions for corresponding with originator for additional information regarding documents not prepared by IRS.

(23) IRM 3.12.10.4.23.1 - Includes revisions to text, entitled, Correction Procedures (Error Code 135---Secondary/Tertiary Transaction Code). Established separate text for correction instructions for Error Code 135.

(24) IRM 3.12.10.4.23.2 - Includes revisions to text, entitled, Reject/Suspense Correction Procedures (for Error Code 135---Secondary/Tertiary Transaction Code)). Includes instructions for corresponding with originator for additional information regarding documents not prepared by IRS.

(25) IRM 3.12.10.4.29 - Includes revisions to text, entitled, Error Code 147---Designated Payment Code (DPC) 47, 48, 49, 50, or 51. This text introduces changes (effective January 1, 2014) for some of the Installment Agreement User Fees (IAUFs) and for the Designated Payment Codes (DPCs) as follows (per Unified Work Request (UWR) #79313):

  • The fee for DPC 47 (Installment Agreement Reduced Origination User Fee (Reduced for Low Income Taxpayer)) remains at $43.00.

  • The fee for DPC 48 (Direct Debit Reduced Origination User Fee (Reduced for Low Income Taxpayer)) remains at $43.00.

  • The fee for DPC 49 (Direct Debit Installment Agreement (DDIA) Origination User Fee) remains at $52.00.

  • The fee for DPC 50 (Installment Agreement Origination User Fee (IAUF)) was increased to $120.00.

  • The fee for DPC 51 (Installment Agreement Restructured User Fee (IAUF), reinstated) was increased to $50.00. DPC 51 is also referred to as a "reinstated installment agreement" .

(26) IRM 3.12.10.4.32.1 - Includes revision to Invalid Conditions (for Error Code 153--Trace ID Correction). Introduces the new System ID value of "12" (positions 3 and 4) for Bank Leads DT DV (Deposit Ticket/Debit Voucher) to the range of valid System ID values.

(27) IRM 3.12.10.4.32.2 - Includes revision to Correction Procedures (for Error Code 153--Trace ID Correction).

  • Our Learning and Education counterparts brought it to our attention last year that confusion is sometimes caused between the two Error Codes 153, which deal with different items requiring correction (i.e., each Error Code 153 has different invalid conditions and serve two distinctly different purposes).

  • Introduces a "Caution" statement to redirect examiners to refer to IRM 3.12.10.6.11 for Name Line 1 correction procedures, (for Form 1040-C and Form 1040-ES), rather than Trace ID corrections. This "Caution" attempts to eliminate the confusion caused to examiners between the two Error Codes 153.

  • In addition, we added a notation "(for Error Code 153 - Trace ID Correction)" in an effort to help eliminate the confusion caused when selecting the appropriate Error Code and related correction procedures.

(28) IRM 3.12.10.5.5.2 - Includes revisions to text, entitled, Special Procedures for Lockbox Incomplete Processing Records. Includes additional instructions regarding types of research tools used for researching of unprocessable payments and the disposition of envelopes from Lockbox Unprocessable payments. Includes instruction for examiner to post the record to the current tax period, if, after following all instructions and performing research, he/she is unable to determine the correct tax period.

(29) IRM 3.12.10.6.11 - Includes revision to Error Code 153 - Name Line 1 (for Form 1040-C and Form 1040-ES Only).

  • Introduces a "Caution" statement to redirect examiners to refer to IRM 3.12.10.4.32.2 for Trace ID correction procedures, rather than Name Line 1 corrections.

  • In addition, we added a notation "(for Form 1040-C and Form 1040-ES Only)" to the title line of the text in an effort to help eliminate the confusion caused when selecting the appropriate correction procedures.

  • Our Learning and Education counterparts brought it to our attention last year that confusion is sometimes caused between the two Error Codes 153, which deal with different conditions requiring correction (i.e., the two Error Code 153 do NOT serve the same purpose.

(30) IRM 3.12.10.6.17.1 - Includes revision to Reject/Suspense Correction Procedures (for Error Code 164 - Tax Period (Form 1040-C and Form 1040-ES Only)). Includes instructions for corresponding with originator for additional information regarding documents not prepared by IRS.

(31) IRM 3.12.10.6.18.1 - Includes revision to Invalid Conditions (for Error Code 166--Trace ID Correction). Introduces the new System ID value of "12" (positions 3 and 4) for Bank Leads DT DV (Deposit Ticket/Debit Voucher) to the range of valid System ID values.

(32) MUST ADD ALL CONVERSE CONDITIONS/PROCEDURES, HARRY!!!!

(33) Includes a change to Exhibit 3.12.10-1, entitled, Valid Tax Class—MFT Code—Tax Period Table. Reassigned MFT 40 (Form 8849, Claim for Refund of Excise Taxes) to Tax Class (TC) 4 (per Unified Work Requests (UWRs) #66632 and #80038).

(34) Includes revisions to all graphics (i.e., figures and exhibits) throughout the text.

(35) Includes various editorial changes made throughout the text.

Effect on Other Documents

IRM 3.12.10, dated November 2, 2012 (effective January 1, 2013) is superseded. This IRM also incorporates the following IRM Procedural Update: IPU 13U1502, effective 09/24/2013.

Audience

These instructions will be used by Input Correction Operations, Error Resolution System (ERS) Department, when resolving processing errors on revenue receipt forms and documents. Wage and Investment (W&I) and Small Business/Self-Employed (SB/SE).

Effective Date

(01-01-2014)


Paul J. Mamo
Director, Submission Processing
Wage and Investment Division

3.12.10.1  (01-01-2014)
Overview

  1. A revenue receipt is most often a document showing a payment received by IRS from a taxpayer. The Tax Class and Master File Tax Account Code (MFT) are the same as for the original return. The Tax Class, MFT Code, and Document Code (DC) will be derived according to the specific document being processed.

  2. The instructions in this Internal Revenue Manual (IRM) are for correcting errors made by taxpayers as well as those made by campus operations.

3.12.10.1.1  (01-01-2014)
IRM Acronyms

  1. The following acronyms are used throughout this IRM:

    ACRONYM DESCRIPTION
    AC Action Code
    ADP Automated Data Processing
    AFD Alpha/Numeric Field Designator
    BMF Business Master File
    CC Command Code
    CCC Computer Condition Code
    CFOL Corporate Files On Line
    C/GEN Computer Generated
    DLN Document Locator Number
    DM-1 Data Master One IRS Name Control File
    DO District Office. Also known as Area Office (AO).
    Doc Code Document Code
    DPC Designated Payment Code
    EC Error Code
    ECC Enterprise Computing Centers. On June 27, 2004, the Martinsburg and Tennessee Computing Centers (previously named MCC and TCC) were realigned into this one organization. Specific sites are referred to as ECC Martinsburg (ECC-MTB) or ECC - Memphis -(ECC-MEM).
    EFTPS Electronic Federal Tax Payment System
    EIF Entity Index File
    EIN Employer Identification Number
    EPMF Employee Plans Master File
    ERS Error Resolution System
    ES Estimated Tax
    FLC File Location Code
    FMS Financial Management Service
    FPLP Federal Payment Levy Program. FPLP is an automated levy program the IRS has implemented with the Department of the Treasury, Financial Management Service (FMS).
    GOALS Government On-Line Accounting Link System
    IAUF Installment Agreement User Fee
    IDRS Integrated Data Retrieval System
    IMF Individual Master File
    IMF IRAF Individual Master File Individual Retirement Account File. Refers to MFT 29 only.
    IRACS Interim Revenue Accounting Control System
    IRM Internal Revenue Manual
    ISRP Integrated Submission and Remittance Processing
    ITIN Individual Taxpayer Identification Number
    MCC Major City Code
    MFT Master File Tax Account Code
    MGT Magnetic Tape Program
    NAP National Account Profile
    NSF Name Search Facility (NSF) at ECC-MTB
    NMF Non Master File
    RACS Revenue Accounting Control System
    RCI Refund Correction Indicator
    RPS Remittance Processing System
    RRPS Residual Remittance Processing System
    RSN Refund Schedule Number
    RTR Remittance Transaction Research
    SCCF Service Center Control File
    SLA Service Level Agreement
    SSA Social Security Administration
    SSN Social Security Number
    TAS Taxpayer Advocate Service
    TC Tax Class or Transaction Code
    TIN Taxpayer Identification Number
    X-Ref Cross Reference

3.12.10.1.2  (01-01-2014)
Documents Processed As Revenue Receipts

  1. The individual Revenue Receipt document processed as part of the Error Resolution System (ERS) can be identified by its specific document code. The following table lists those forms (by document code) which are transcribed directly through the ISRP (Integrated Submissions and Remittance Processing) system (see also IRM 3.24.10, ISRP System - Revenue Receipts, for additional information). Refer to Exhibit 3.12.10-1, Valid Tax Class---MFT Code---Tax Period Table, for a list of those Master File Tax (MFT) codes for other tax and related forms for which the appropriate transactions are posted to the Master File.

  2. The specific documents codes and related forms are:

    Document Code Form Description
    17 1041–ES Estimated Tax for Estates and Trusts—Payment Voucher
    2287(CG) Notice of Check Not Accepted by Bank
    2758 Application for Extension of Time to File Certain Excise, Income, Information, and Other Returns
    3244 Payment Posting Voucher
    3552 Prompt Assessment Billing Assembly
    4482 General Purpose CP Notice Form
    4840 Balance Due—NMF Fourth Notice (CP 504)
    4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
    8804, 8813 Annual Return for Partnership Withholding Tax (Section 1446)/Partnership Withholding Tax Payment Voucher (Section 1446)
    18 809 Receipt for Payment of Taxes
    1040-C U. S. Departing Alien Income Tax Return
    3244 Payment Posting Voucher
    4907 TDA/Taxpayer Delinquent Account Assembly
    19 1041–ES Estimated Income Tax for Estates and Trusts (Fiduciaries Payment Voucher)
    8804, 8813 Annual Return for Partnership Withholding Tax (Section 1446)/Partnership Withholding Tax Payment Voucher (Section 1446)
    4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return (Lockbox)
    20 1040-ES Estimated Tax for Individuals
    24 2424 Account Adjustment Voucher
    45 3245 Posting Voucher—Refund Cancellation or Repayment
    3753 Manual Refund Posting Voucher
    4466 Corporation Application for Quick Refund of Overpayment of Estimated Tax
    4694 Notice of Refund Repayment Check Not Accepted by Bank
      Disbursing Center Refund Cancellation Lists
    48 3809 Miscellaneous Adjustment Voucher (used for non-revenue receipt credits)
    51 514–B Tax Transfer Schedule
    3552 Prompt Assessment Billing Assembly
    58 3809 Miscellaneous Adjustment Voucher (used for non-revenue receipt credits)
    8758 Excess Collections File Addition
    61 1040-C U.S. Departing Alien Income Tax Return
    70 & 76 940–V Federal Unemployment Tax Payment Voucher
    940V–EZ Short Form Federal Unemployment Tax Payment Voucher (Historical Only)
    941–V Employers Quarterly Tax Payment Voucher
    943–V Employers Annual Payment Voucher for Agricultural Employees
    945–V Withheld Federal Income Tax Payment Voucher
    1040–V U. S. Individual Tax Payment Voucher
    2290–V Heavy Highway Vehicle Use Tax Payment Voucher
    87 2287(CG) Notice of Check Not Accepted by Bank

3.12.10.1.2.1  (01-01-2014)
Format Codes

  1. The following format codes are valid for revenue receipt processing:

    023 BMF All BMF MFTs
    024 IMF MFTs 30, 31, or 55
    042 IMF IRAF MFT 29
    063 IMF Form 4868

3.12.10.1.3  (01-01-2014)
Error Resolution System (ERS)

  1. The Error Resolution System will identify errors according to type and priority. The record heading will show the type of error, and this IRM will furnish the solution for the displays of the errors.

  2. Records will be placed into the Error Inventory or the Workable Suspense Inventory for correction. Once the Error Resolution Tax Examiner accesses the record and it is displayed on the screen, you must resolve the error by either:

    1. Fully correcting the error codes and invalid conditions; or

    2. Placing the record in suspense until additional information is received; or

    3. Rejecting the record from pipeline processing.

  3. Corrections will include correcting errors resulting from editing or transcription.

  4. This manual is your main source of information in correcting the record on the screen and the related document. You will also find procedures in the following IRM manuals:

    1. IRM 3.12.37, IMF General Instructions, which contains general instructions for correcting Individual Master File (IMF) records on the Error Resolution System (ERS) screen, document control inventories and management reports;

    2. IRM 3.12.38, BMF General Instructions, which contains general instructions for correcting Business Master File (BMF) records on the Error Resolution System (ERS) screen, document control inventories, and management reports;

    3. IRM 3.11.10, Revenue Receipts, which is supplemented with instructions pertaining to ERS processing; and

  5. The following additional manuals, or documents, may be used as resources:

    • IRM 3.24.10, Revenue Receipts

    • IRM 3.8.44, Campus Deposit Activity

    • IRM 3.8.45, Manual Deposit Process

    • IRM 3.5.10, Remittance Transaction Research (RTR) System

    • IRM 3.11.212, Applications for Extension of Time to File

    • IRM 2.3, IDRS Terminal Responses.

    • IRM 2.4, IDRS Terminal Input.

    • IRM 21.3.3, Incoming and Outgoing Correspondence/Letters

    • Document 6209, IRS Processing Codes and Information.

    • Document 7071, IMF Name Control Job Aid.

    • Document 7071-A, BMF Name Control Job Aid.

    • Document 7475, State Abbreviations, Major City Codes (MCC), and Address Abbreviations.

      Note:

      IRM 2.3 and IRM 2.4 contain several IRM Sections of IDRS input and response command codes. Refer to the list of Part 2 IRMs at http://publish.no.irs.gov/pubsys/irm/indp02.htm.

  6. Throughout this IRM, forms may be referred to by numbers only. The titles of such forms may not be used. The chart below shows the form number, title, and use.

    Form Title Use
    3465 Adjustment Request —to request transfer of credits to identify the reason for using Action Code.
    3696 Correspondence Action Sheet —to issue correspondence.
    4028 Service Center Control File Adjustment Record (SCCF Format Code 216) —to make manual adjustments to SCCF.
    4028–A Service Center Control File (SCCF) Renumber Adjustment Record (Format Code 310) —to make manual adjustments to SCCF.
    4227 Intra—SC Reject or Routing Slip To route documents to other areas. Form 4227 is used by all functions to route returns and other controlled documents between service center (i.e., campus) activities.
    8161 ERS Return Charge-Out To charge out returns on the new suspense list, rejected records list and duplicate document register. Document Perfection Branch will also use a routing slip and history item.
    10886 Reject Routing Slip To route documents between the IMF, BMF, Entity and Rejects Units, for the reason indicated on the form. This form is generic and could be used by any office for this purpose, is used by Tax Examiners of the Document Perfection Branch of the Cincinnati Service Center.

3.12.10.1.4  (01-01-2014)
ERS Inventories

  1. ERS records are divided into three inventories.

    • The ERS Error Inventory contains records that do not pass all required checks from initial input. Records are accessed by block DLN and the documents are still in complete block while being worked. Each correction is validated and redisplayed immediately.

    • The ERS Workable Suspense Inventory contains records that have been suspended during processing and can now be corrected. Each record is accessed by inputting the complete 14-digit DLN, as the document has been pulled from the original block and is no longer identified with block processing.

    • The ERS Unworkable Suspense Inventory contains records that are being held in suspense, pending a reply to correspondence or the document has been routed elsewhere in the campus. These records are not included in the on-line file and cannot be corrected until they have been activated in overnight batch processing.

3.12.10.1.5  (01-01-2014)
Types of Errors

  1. ERS will identify errors according to the type and priority. The record heading will show the type of error.

  2. The types of errors are:

    1. Action Code Error (Priority I)—an action code has been assigned to a document.

    2. Section Error (Priority II)—these errors can include several types, such as: edit; missing section; terminus error; and Distributed Input System (DIS) problem code.

    3. Field Validity Error (Priority III) —a field fails to meet the specific requirements for validity.

    4. Math/Consistency Error (Error Codes) (Priority IV)—a record is assigned an error code because of a math error or inconsistency between fields.

3.12.10.1.6  (01-01-2014)
Status Codes

  1. Records for the documents in the Error Resolution System are controlled by status codes. The status is updated when the record is placed in a specific inventory. The following is a list and brief explanation of these status codes:

    Code Explanation
    Status 100 Error awaiting correction. Records are in the error inventory.
    Status 2XX Suspense record awaiting information. Records are in the unworkable suspense inventory.
    Status 3XX Suspense period expired—no response. Records are automatically placed in the workable suspense inventory by the computer.
    Status 4XX Record with information awaiting correction. Records are placed in the workable suspense inventory either automatically by the computer or manually by using Command Code ACTVT.
    Status 900 Record is in the unselected inventory.

  2. The final two positions of the status code will consist of the first two positions of the action code. This will put similar work together on the workable suspense inventory.

    Example:

    Status Code 321: 3 equals Suspense period expired; and 21 equals No response to taxpayer correspondence.

  3. If a record has been selected to be held for Quality Review, the second and third positions will be "QA" . For example "1QA" , "3QA" , "4QA" .

  4. Records for which the suspense period has expired before being activated are automatically moved from status 2XX to status 3XX.

3.12.10.1.7  (01-01-2014)
Command Codes (CCs) Overview

  1. A five character command code (CC) must be entered with every screen transmission. The CC will indicate what function is to be performed. Except for CRECT, the data accompanying the CC will be validity checked for format and content.

  2. The CCs needed for correcting ERS records in the Error and Workable Suspense Inventory are explained in the following IRMs:

    1. IRM 2.4, IDRS Terminal Input.

    2. IRM 2.3, IDRS Terminal Responses.

    3. IRM 3.12.37, Error Resolution---IMF General Instructions

    4. IRM 3.12.38, Error Resolution---BMF General Instructions

    Note:

    IRM 2.3 and IRM 2.4 contain several IRM Sections of IDRS input and response command codes. Refer to the list of Part 2 IRMs at http://irweb.irs.gov/publish/default.aspx.

  3. There are five types of CCs used for correcting the error inventory and the workable suspense inventory. These codes are:

    1. Security Command Codes.

    2. ERS Command Codes.

    3. Research Command Codes.

    4. Reject/Suspense Command Codes.

    5. Inventory Control Command Codes.

  4. The command codes needed are briefly described in the table below:

    IDRS and ERS Command Codes
    Security Command Codes
    SINON Use to sign on to the computer. SINON will be used by all computer users. The password must be entered but it does not appear on the screen.
    SINOF Use to sign off the computer. SINOF will be used by all computer users. SINOF must be keyed onto the screen when signing off. The response will be "Request Completed" .

    Note:

    SINOF must be used when leaving the computer or at the end of a shift. SINOF is valid at any time.

    ERS COMMAND CODE
    GTREC Use to access the first error record in an ERS error block, or to access a specific record in the Workable Suspense Inventory.
    CRECT Use to enter a correction. CRECT will be valid only after an error has been displayed in response to the GTREC command. The remittance field in a record is not correctable with CC CRECT.
    GTSEC is used to obtain the display of any data section within the record in progress. The response will be the display of all correctable fields of the requested section, including blank fields. No computer generated fields or error indicators will be shown. If no data is present in the specified section, the empty format of the requested section will be displayed.
    GTRECQ Use to recover and correct an ERS record that has been selected for next day correction review by Quality Review.
    GTRECW Use to recover an ERS data record that has already been worked. This command code can be used at any time on the same processing day. If an error is discovered on a subsequent day, the record must be corrected using Notice Review and Adjustment procedures.
    SSPND Use with an ERS action code to place a record into suspense status. SSPND is valid for error correction and suspense correction.
    Research Command Codes
    ENMOD Use to research entity information.
    ENREQ Use to request either an INCHG (IMF) or BNCHG (BMF/EPMF) format for input of an entity change transaction. ENREQ is a generated screen display and it must be preceded by ENMOD.
    INOLE Use to access the most current entity data from the National Account Profile (NAP), which contains selected entity information for all Master File entity data (including SSA and Cross Reference Data) for any specific TIN.
    BMFOL Use to research posted and pending BMF information. BMFOL provides on-line research capability of nationwide entity and tax data information posted to the BMF. BMFOL can display entity, posted return, status history, vestigial (Retention Register), and adjustment data for a specific EIN. A definer code must be used.
    EMFOL Use to research posted and pending EPMF information. This file is updated weekly. The sponsor EIN must be input with a definer to use this command code. Use this CC to research information for MFT 76 (Form 5330) prior to being added to the BMF in January 2001. A definer code must be used.
    IMFOL Use to research posted and pending IMF information. IMFOL provides nationwide IMF entity and tax data information on -line for tax accounts that are in credit or debit status, contain freeze conditions or open IDRS control bases. It will also display a list of accounts moved to the Retention Register. Other accounts that are not on the Retention Register will be available on-line within 24 hours upon request. A definer code must be used.
    ACTON Use to establish control bases; to update or close control bases that are open; to correct name controls on dummy accounts; to append history items to modules on IDRS; and to generate TC 902s to secure tax modules and their related entity data from the Master File.
    NAMES
    NAMEI (IMF)
    Use to research the national Name Search Facility database to query a national file of name and addresses at ECC-MTB, using a taxpayer name and address to locate an SSN. A search can be made on both the primary and secondary filer names.
    NAMEE
    NAMEB (BMF)
    Use to research the national Name Search Facility database to query a national file of name and addresses at ECC-MTB, using a taxpayer name and address to locate an EIN.
    FINDE Use to research the national Name Search Facility (NSF) at ECC-MTB for the business' name and address information, using the EIN.
    FINDS Use to research the national Name Search Facility (NSF) at ECC-MTB for the taxpayer's name and address information, using the SSN.
    TXMOD Use to access specific tax modules which contain pending and posted transactions; and to determine the status of an account.
    SUMRY Use to review pending transactions and currently active tax modules under a specific TIN.
    BRTVU
    ERTVU
    RTVUE
    These CFOL CCs provide access to line items transcribed from BMF, EPMF, and IMF returns and related schedules. These CCs have a summary screen for each return and they require a definer code to access a particular screen.
    Reject/Suspense Command Codes
    ACTVT Use to transfer an unworkable suspense record to the workable inventory.
    ERINV Use to research a DLN or TIN on ERS.
    FRM49 Use to input "fact of filing" when a return is withdrawn from normal processing, i.e., correspondence or management suspense. Also use to suppress an account (TC 59X and Closing Code XX).
    NWDLN Use to assign a renumbered DLN on an ERS record.
    RJECT Use to delete a record from ERS.
    Inventory Control Command Codes
    ERVOL Use to obtain the actual count of records in the current Workable Inventory or the status of an error record.
    EREMP Use to add, delete, or change employee records on the ERS Employee Name and Organization File; or to designate a specific employee for Quality Review Analysis the following day. This CC is used more by management.
    ERUTL Use as a utility command to display several different areas within the ERS record for research purposes. Use to display: section problem indicators; error code and clear codes; section presence indicators; and selected header data. This CC is used more by management.

    Reminder:

    For proper input and responses to the above command codes, refer to IRM 2.3, IDRS Terminal Responses, and IRM 2.4, IDRS Terminal Input. IRM 2.3 and IRM 2.4 contain several IRM Sections of IDRS input and response command codes. Refer to the list of Part 2 IRMs at http://publish.no.irs.gov/pubsys/irm/numind.html. These IRMs are also available via SERP.

3.12.10.1.8  (01-01-2014)
Action Codes (AC)

  1. The ERS Action Code (AC) indicates that specific information is missing or that the record is to be suspended or rejected from processing.

    1. An AC is displayed as a Priority I Error.

    2. See Exhibit 3.12.10-4 for a list of ACs, including workday suspense and the function they are used in.

  2. Document Perfection tax examiners will assign a three-digit code to numbered returns when they determine that the document, in its present form, is unprocessable. The action code assigned by Document Perfection will be transcribed into the record of the document.

  3. The Action Code will have sufficient detail to indicate if correspondence is to be sent to the taxpayer, if research is required, or if other action is required.

    1. Form 3696, Correspondence Action Sheet, will be attached when initiating correspondence by Document Perfection or whenever letters are not issued through IDRS.

    2. Form 4227, Intra-SC Reject or Routing Slip, or Form 10886, Reject or Routing Slip, will be attached for routing within the campus (in-house research). An explanation concerning the missing information must be attached to the document.

  4. The presence of a valid action code other than 001 or 999, will place the record in the suspense inventory, either workable or unworkable.

    Note:

    Form 8161, ERS Return Charge-Out, will be computer generated for all new suspense items.

  5. If the action code assigned by Document Perfection is invalid or incomplete, the record will be assigned to the error inventory for correction or deletion of the code.

  6. Only one action code may be assigned at a time to record. The priority of the action codes will be 310, 6XX, 4XX, 3XX, 2XX.

  7. An ERS Tax Examiner may enter an action code on a record, delete or correct an invalid code, or may overlay the present action code with another to resuspend or reject from ERS. This is done by entering a valid action code with CC SSPND, RJECT, or NWDLN.

  8. An ERS tax examiner entering a valid action code with CC SSPND will be clearing the record from the screen and placing the record in either workable or unworkable suspense.

  9. An ERS tax examiner entering a valid action code with CC RJECT will be rejecting the record from ERS. Generally SCCF will be automatically updated for the rejected records.

3.12.10.1.9  (01-01-2014)
Clear Code "C" and "000"

  1. The letter "C" is used as a Clear Code on an error code where the error condition is such that the resolution does not require a change or correction to the record as displayed. The display will include a Clear Field labeled "CL" to indicate the possible need of a Clear Code. CC CRECT is used to enter the "C" .

  2. Error codes indicating the possible need of a Clear Code are cleared by either correcting the condition or entering a "C" to indicate no correction is needed.

  3. Clear Code "C" is also used for clearing the action code from the screen after corrections have been completed. With Action Code 410 and 700, the action code must be cleared initially so that other errors in the record can be resolved.

    Note:

    The presence of the "C" with a Priority I Error indicates that you have made the corrections to the action code and now wish to have other errors on the record displayed.

  4. CC SSPND will cause all "C" Clear Codes for error codes to be cleared.

  5. The program will erase all "C" Clear Codes for error codes and action codes for the new days error inventory and workable suspense inventory. Unfinished records from the previous day will contain none of the "C" Clear Codes that were assigned to a record that was not completely worked.

  6. Clear Code "C" will prevent any other corrections to the record to accompany Clear Code "C" . If a correction must be entered and transmitted, it must be done prior to entering and transmitting Clear Code "C" .

  7. The "000" is also used as a Clear Code when deleting action codes. It will only be used when the action codes are invalid or erroneous, and you have determined that there is no valid reason to suspend the record.

    Note:

    The "000" cannot be used in suspense correction.

3.12.10.1.10  (01-01-2014)
Unprocessable ADP Documents

  1. When perfection of a record is not possible and it is necessary to correspond, perform in-house research, or refer the document to another area of the campus, the record will be suspended and the required action taken.

3.12.10.1.10.1  (01-01-2014)
Suspending Unprocessable Records

  1. Suspend the unprocessable record by entering CC SSPND followed by the appropriate action code. In cases where the action code cannot describe the required action, attach a note of explanation to the document.

  2. If the tax examiner will not be issuing a letter through IDRS, it will be necessary to attach a Form 3696, Correspondence Action Sheet, to issue the correspondence.

  3. A Form 8161, ERS Return Charge-Out, will be computer generated for all new suspense items. The charge-out will be used for pulling documents as well as routing and controlling documents while the record is being held in suspense, and for use in associating the document with the Workable Suspense Inventory when the record becomes workable.

    Note:

    The ISRP archive document should be used to record corrections and renumbering. This document then becomes the real document and will be sent to files for future research.

3.12.10.1.10.2  (01-01-2014)
Workable Suspense Inventory

  1. When a record appears on the workable suspense inventory with the action code as its first priority, use the following steps:

    1. Tax examiners will add the information received to the record or follow IRM instructions for the "no reply" and clear the action code by entering the "C" in the Clear Code Field and transmitting.

    2. Once the action code is cleared, any validity, section or math/consistency errors will be displayed for correction.

    3. Records may have been unprocessable and again require suspension for additional information. A charge-out will not be generated for resuspended items. The charge-out should be notated in the appropriate block by entering the action code and date.

  2. ERS will automatically control most of the adjustments to the Service Center Control File (SCCF). When a manual adjustment is required, use one of the following:

    • Form 4028, Service Center Control File Adjustment Record; or,

    • Form 4028–A, Service Center Control File (SCCF) Renumber Adjustment Record.

    Note:

    Preparation of these forms is explained in IRM 3.12.37 (Error Resolution - IMF General Instructions) and IRM 3.12.38 (Error Resolution - BMF General Instructions).

  3. When perfection is not possible through IDRS research or contact with the preparer (per local campus procedures), the record may be rejected from ERS and action initiated to have the DLN voided. If remittance is involved, remittance may be transferred to the "Unidentified Remittance File" .

  4. Perfection may be possible but the record may require renumbering or need to be reinput because of non-correctable fields (DLN or remittance amount may need correcting). The record will require rejection. Reject the record by entering CC RJECT or CC NWDLN followed by the appropriate action code.

    1. To renumber, use CC NWDLN with Action Code 611.

    2. To reinput, use CC RJECT with Action Code 630.

    3. To void the DLN, use CC RJECT with Action Code 640.

  5. Form 8161 will be generated for all rejected records. The Form 8161 will remain in the SC file for future reference. If the DLN was transcribed wrong and is wrong on the screen, the DLN on the charge-out will be erroneous. The correct DLN must be notated on the charge-out for use in pulling the document. Inform your manager of the block involved and the physical location of the document.

3.12.10.1.10.3  (01-01-2014)
Unworkable Suspense Inventory

  1. Records requiring correspondence research or routing to other campus functions are placed in Unworkable Suspense Inventory to await additional information.

3.12.10.1.11  (01-01-2014)
Non-ADP Document

  1. A non-ADP document is a document being processed for a tax period that ended before the ADP (Automated Data Processing) system was in place for the particular document.

  2. For IMF documents the non-ADP tax period is prior to 196212.

    Exception:

    If the MFT is 29 or 55, the non-ADP tax period is prior to 197512.

  3. For BMF documents the non-ADP tax period is prior to 196112. See the following exceptions below:

    • If the MFT is 08, the non-ADP tax period is prior to 200412.

    • If the MFT is 13, the non-ADP tax period is prior to 198012.

    • If the MFT is 14, the non-ADP tax period is prior to 200612.

    • If the MFT is 16, the non-ADP period is prior to 199412.

    • If the MFT is 17, the non-ADP tax period is prior to 200512.

    • If the MFT is 40, the non-ADP tax period is prior to 200401.

    • If the MFT is 46 or 76, the non-ADP period is prior to 198412.

    • If the MFT is 49, the non-ADP tax period is prior to 200602.

    • If the MFT is 74, the non-ADP tax period is prior to 199101.

  4. When a document is for a non-ADP period, the record will be rejected from ERS and processed as Non Master File (NMF).

    1. For non-remittance NMF items, SSPND/RJECT 620.

    2. For the NMF item with payment, follow the instructions in IRM 3.12.37 (Error Resolution - IMF General Instructions) and IRM 3.12.38 (Error Resolution - BMF General Instructions).

3.12.10.2  (01-01-2014)
General Correction Procedures

  1. Throughout the text of this IRM, procedures have been written to verify specific fields.

    1. When it is found that these fields have been edited or transcribed incorrectly, it is always necessary to correct the specific field(s) which are in error and to leave a working trail on the document when appropriate.

    2. For specific instructions of correction procedures, see the applicable IRM or Error Code.

  2. For subsequent payments, if tax liability cannot be verified via IDRS research, SSPND 351.

  3. For details on specific IDRS research procedures, see the applicable IRM and BMF/IMF Job Aids.

3.12.10.2.1  (01-01-2014)
Name Control/TIN Mismatch

  1. If the IMF/BMF Name Control underprint is XXXX, research using NAMES and/or NAMEI for IMF and NAMEE and NAMEB for BMF. If a different TIN is not found on INOLE for an SSN/EIN, SSPND 320 for Entity. If "No Record Found" on INOLE for an SSN/EIN, SSPND 320 for Entity.

    Note:

    A TC 000 is input by Entity only for IMF to establish account on the valid side.

    1. If INOLE defaults to INOLEX, and Name Control matches, input TC 000 to establish account on the valid side. Leave a note on the RTR system when establishing a TC 000 on the valid side.

    2. If INOLE defaults to INOLEX, and Name Control does not match, input TC 000 to establish account on the invalid side.

      Note:

      When establishing TC 000 on the invalid, always use an asterisk (*) behind the SSN when accessing CC ENMOD. This will access the invalid side. Leave a note on the RTR system when establishing a TC 000 on the invalid side.

  2. If through research a different SSN is found, edit the TIN in the entity area. Circle out any incorrect information. If not found on BMF, SSPND 320.

    Note:

    An SSN on BMF indicates this TIN is for an estate (MFT 52) or gift tax (MFT 51) account. Look for SSN*V accounts.

  3. Occasionally, taxpayers may designate a specific TIN for a payment being made. This specific TIN may be different from the name on the check. Payment vouchers are sometimes prepared using the designated TIN and the check entity, which may cause a mismatch between the Name Control and TIN.

  4. In order to prevent erroneous refunds and to confirm proper application of payments, a review of the tax module should be made before correcting invalid Name Control/TIN mismatches.

  5. If another TIN is found, research IDRS to review the tax module. Research BMFOLT/IMFOLT for record of payments (if similar amounts posted accept).

    1. If none of the above apply, search for a new TIN, using NAMEE/NAMEB (for BMF) or NAMES/NAMEI (for IMF).

    2. If a new TIN is located, research INOLE for account and then research, using BMFOLT/IMFOLT for payment history.

    3. If correct TIN cannot be determined SSPND 320 to Entity.

    Note:

    The ISRP check copy or attachments that may be with the payment voucher can also be used in making a determination.

3.12.10.2.2  (01-01-2014)
Extensions with Foreign Address, Out of Country, Living Abroad, or with Foreign Income Exclusion

  1. If an extension is filed with a foreign address or an indication that the taxpayer is out of the country, living abroad or qualifies for the foreign income exclusion, the extension should be forwarded to the Austin Campus.

    1. Suspend with Action Code 650.

    2. Transship the extension, per local campus procedures.

    Note:

    Taxpayers who qualify for "Taxpayer Abroad" may or may not indicate a foreign address.

  2. The following addresses are not considered as foreign and should be processed as domestic addresses:

    • American Samoa

    • Federated States of Micronesia

    • Guam

    • Marshall Islands

    • Northern Mariana Islands

    • Palau

    • Puerto Rico

    • Virgin Islands

  3. When transshipping extensions to another campus, do not send an 86C Letter (Referring Taxpayer Inquiry/Forms to Another Office). Extensions are exempted from Action Code 61, which requires the 86C Letter.

  4. For further instructions regarding transshipping extensions, see IRM 3.11.212 (Returns and Documents Analysis - Applications for Extension of Time to File).

3.12.10.2.3  (01-01-2014)
Installment Agreement User Fee (IAUF)

  1. Installment Agreement User Fees (IAUFs) are processed through the pipeline as revenue receipt data. The tax and fee payments will be separate transaction records.

    • The Primary Transaction Code (Field 01TC) will be 694.

    • The Secondary Transaction Code (01STC) will be 360.

    • Designated Payment Code 47 (Origination User Fee reduced) is for a new Direct Debit Installment Agreement (DDIA). The fee is $43.

    • Designated Payment Code 48 (Direct Debit Origination Fee) is for a new Direct Debit Installment Agreement (DDIA). The fee is $43.

    • Designated Payment Code 49 is for a new Direct Debit Installment Agreement (DDIA). The fee is $52.

    • Designated Payment Code 50 (Installment Agreement Origination User Fee (IAUF)) is for a new agreement. The IAUF fee is $120.

    • Designated Payment Code 51 is for a reinstated agreement. The fee for a reinstated agreement is now $50.00.

    MF Tax Class Doc Code Tax Period (01TXP) MFT (01MFT) Designated Payment Code
    IMF 2 17
    19
    YYYY01 55 47 (DDIA NEW) –the Primary/Secondary amounts should be $43.48 (DDIA NEW) –the Primary/Secondary amounts should be $43.49 DDIA New) –the Primary/Secondary amounts should be $52.
    50 (New)–the Primary/Secondary amounts should be $120.
    51 (Reinstatement)–the Primary/Secondary amounts should be $50.
    BMF 3 17
    19
    YYYY12 13

  2. The IAUF data will be input from the source document (tax payment). The taxpayer’s payment will usually be split between the tax and fee transactions (split/multi blocks). A duplicate document may or may not be created to record the IUAF data. If the source document is used for both transactions, the volume on the ERS-1340 will be twice the volume of the documents present. Do not SSPND for missing unless the source document is not present.

    Example:

    Block 00219-000-056XX-X shows an error count of 2. There is only 1 document in the folder: Serial Number 00. Two records are in ERS; two records are on SCCF. The source document 00 was used to enter the data for the user fee document 01.

  3. The Primary and Secondary Transaction Amounts (Fields 01TA> and 01SA>) should contain the same amount: $43 or $50 or $52 or $120.

    Note:

    If there was a multiple/split payment, the payment may not equal the required fee: $43 or $50 or $52 or $120.

    Note:

    The Tertiary Transaction Code and Amount (Fields 01TTT and 01TT>) should be blank.

  4. If an entity correction is made on the source document record, make the same correction on the user fee record.

3.12.10.2.4  (01-01-2014)
Lockbox Processing -- Form 1041ES Only

  1. Form 1041ES payments often involve split payments. A single check with a listing attached will contain the taxpayer identification number, name, and payment amount.

  2. If entity problems exist for at least one of the TINs on the list and it cannot be resolved through research, the Lockbox Processing Guidelines (LPG) requires special processing. See IRM 3.12.10.2.7, Lockbox Unprocessables Reduction - Basic Manual IDRS Research for Payment Perfection (special Payment Perfection procedures).

  3. In order to expedite deposit and payment processing of Form 1041ES payments, the lockbox banks will contact the Input Correction Quality Review Unit at the Submission Processing Campus (SPC) to request research for the needed information. This includes calling the unit and faxing a copy of the check and the listing to the unit.

    Note:

    The LPG requires a four (4) hour turnaround for the request from the SPC.

  4. If the above action does not result in the ability to correctly process the payment, they will continue processing.

    If ... Then ...
    Unable to determine the name control (01NC), enter AAAA.
    Unable to determine the taxpayer identification number (01TIN), enter 11-1111111.

  5. These records will require additional research by the ERS examiner and must be referred to Entity if no record is found. (Error Code 004 should generate for "no account present" .)

  6. If Entity is unable to determine the correct name control and taxpayer identification number, the record should be sent to Unidentified.

    Note:

    Leave a note on the RTR system when sending the record to Unidentified Remittance File (URF).

3.12.10.2.5  (01-01-2014)
The Remittance Transaction Research (RTR) System

  1. The Remittance Transaction Research (RTR) system is a researchable database that contains remittance processing data and images from ISRP and Lockbox Bank processing sites. Refer to IRM 3.5.10, Accounts Services---Remittance Transaction Research (RTR) System, for specific instructions on using the system.

  2. RTR provides 3 years of images online for immediate retrieval. Images more than 3 years old are stored offline. These can be retrieved through an online request, which is retrieved and made available by the next business day.

  3. Historical data and images in both the old RTR and InfoImage systems will be converted and made available. Historical data and images from the Lockbox Banks will not be made available. Requests for historical images from banks may still be necessary.

  4. RTR users can query the RTR database to access remittance transaction data and images, print reports, and add notes to transactions.

  5. A note must be added to the RTR System when a correction is made to the Name, TIN, Tax Period, and Plan Number.

    1. Notes are used to record changes or deletions made to either an individual record or a block of records prior to posting to Master File.

    2. Notes should contain enough information to allow users to track a payment record to the point at which it posts to a taxpayer's account.

    3. Also leave a note on the RTR system when sending the record to Unidentified Remittance File (URF).

    Reminder:

    Notes to the RTR System, when changes are made, are helpful when a working trail is left. The working trail can establish a correlation of taxpayers and eliminate unnecessary research already conducted or performed by previous tax examiners (whether those changes involved the Name Control, TIN, Tax Period and/or Plan Number).

3.12.10.2.5.1  (01-01-2014)
Renumber and Reinput of RTR Images

  1. The RTR system does not provide the electronic voucher. When a record needs to be renumbered or reinput, the RTR image may be printed to be used as the source document instead of preparing Form 3244 (Payment Posting Voucher). Form 8161, ERS Charge-Out, may also be used as the source document.

    Note:

    Coordination with your local Data Conversion Operations Departments may be necessary before forwarding the check image or Form 8161 for input.

  2. The RTR image may not contain all of the necessary information, such as secondary and tertiary transaction codes, to correctly process the renumbered or reinput payment.

  3. In order to properly code the RTR document or charge-out for reprocessing, you must review the GTSEC 01 screen display of the record. Edit the appropriate data onto the posting document. Circle out any incorrect data. Code and edit the document in brown or red.

3.12.10.2.6  (01-01-2014)
♦Taxpayer Advocate Service (TAS)♦

  1. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA)). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, if additional information is required.

  2. While the Internal Revenue Service (IRS) is continually working to serve customers in a quality manner, some taxpayers still have difficulty getting solutions to their problems or getting timely and appropriate responses to their inquiries. Per IRC 7803(c), Congress established the office of the National Taxpayer Advocate (NTA) and its functions within the IRS to assist these taxpayers. TAS has identified criteria that qualify taxpayers for TAS assistance. The Case Advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.

  3. Employees should not view TAS Case Criteria as a means of excluding taxpayers from TAS, but rather, as a guide to TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief.

3.12.10.2.6.1  (01-01-2014)
♦Referring Cases to TAS♦

  1. Refer taxpayers to the Taxpayer Advocate Service (TAS) (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.7, TAS Case Criteria) and you can’t resolve the taxpayer’s issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward it to TAS in accordance with your local procedures. Check the TAS box on AMS, if applicable.

    Note:

    It is important that all IRS employees handle potential TAS cases with the taxpayer's best interest in mind. Refer also to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for more information. Provide the taxpayer with the number for the NTA toll-free case intake line, 1-877-777-4778 or TTY/TDD 1-800-829-4059. The taxpayer should be advised that TAS is available if the taxpayer is not satisfied with the service he or she received.

  2. An IRS employee should make a referral to a TAS office if the employee receives a taxpayer contact, and cannot initiate action to resolve the inquiry or provide the relief requested. A taxpayer does not have to specifically request TAS assistance to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS assistance when appropriate. TAS will request documentation from the taxpayer if it is needed to support the requested relief, or required by the IRM.

  3. The following types of cases should NOT be referred to TAS:

    1. Cases where the taxpayer’s complaint or inquiry only questions the constitutionality of the tax system; or

    2. Cases where the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing or paying federal taxes.

  4. TAS Case Criteria - Any taxpayer contact that meets any of the criteria listed below should be forwarded to the local Taxpayer Advocate for special handling using a Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order). The following is a list of situations to be referred if any of the criteria apply:

    • The taxpayer is experiencing economic harm or is about to suffer economic harm.

    • The taxpayer is facing an immediate threat of adverse action.

    • The taxpayer will incur significant costs if relief is not granted (including fees for professional representation).

    • The taxpayer will suffer irreparable injury or long-term adverse impact if relief is not granted.

    • The taxpayer has experienced a delay of more than 30 days to resolve a tax account problem.

    • The taxpayer has not received a response or resolution to their problem or inquiry by the date promised.

    • A system or procedure has either failed to operate as intended, or failed to resolve the taxpayer’s problem or dispute within the IRS.

    • The manner in which the tax laws are being administered raises considerations of equity, or has impaired or will impair the taxpayer’s rights.

    • The NTA determines compelling public policy warrants assistance to an individual or group of taxpayers. The NTA has the sole authority for determining which issues are included in this criterion and will so designate by memo.

      Note:

      Case criteria are not meant to be all-inclusive. Evaluate each taxpayer situation based on the unique facts and circumstances of each case.

3.12.10.2.6.2  (01-01-2014)
♦Taxpayer Advocate Case Procedures, National Service Level Agreement (SLA)♦

  1. The National Taxpayer Advocate has reached agreements with the Commissioners of the Wage and Investment (W&I) Division, Small Business and Self-Employed (SB/SE) Division, Tax Exempt and Government Entities (TE/GE), Criminal Investigation (CI), Appeals and Large Business and International (LB&I), that outline the procedures and responsibilities for the processing of Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).

  2. The SLAs are located at http//tas.web.irs.gov/policy/sla/default.aspx under the heading "TAS Favorites" under the "SLA - Service Level Agreements" .

3.12.10.2.7  (01-01-2014)
Lockbox Unprocessables Reduction - Basic Manual IDRS Research for Payment Perfection (Special Payment Perfection Procedures)

  1. Throughout the text of this IRM, procedures have been written to verify specific fields.

    1. When it is found that these fields have been edited or transcribed incorrectly, it is always necessary to correct the specific fields which are in error and to leave a working trail on the document when appropriate.

    2. For specific instructions of correction procedures, see the applicable IRM or Error Code.

  2. The Integrated Automation Technologies (IAT) Tool for Payment Perfection (formerly known as the IDRS Decision Assisting Program (IDAP) Tool for Payment Perfection) should be utilized to perform IDRS research. This section provides general guidance for only a few basic scenarios relative to Payment Perfection IDRS research. Refer to these instructions in the absence of the IAT macro for payment research. Also, in this section are a few IDRS command codes that are required to be researched in order to apply a payment accurately. This is not an all inclusive list. It is intended only to provide a basic point to begin payment research. There will be situations when more extensive research may be required, for example, the procedures outlined in IRM 3.8.45.10.2 (entitled, "Analysis of PPU Presearch" ). Refer to ADP/IDRS handbooks, referenced IRMs and Job Aids for complete information. There is also much information on SERP: http://serp.enterprise.irs.gov/databases/irm-sup.dr/job_aid.dr/command-code.dr/idrs_command_codes_job_aid.htm. The job aids on this site are viewable and easily printed.

    Scenario THEN IF IMF IF BMF
    IF Both IMF and BMF THEN THEN
    a. Payment Received with check only and the only identifying information is the name and address on the check. Research to whom the payment should be applied. Use: CC NAMEB and CC NAMEE for a BMF EIN. CC NAMEI and CC NAMES for an IMF SSN. See additional research methods in paragraph (4) below. If a TIN cannot be found, SSPND 351 to Rejects to route to the Unidentified Remittance File (URF). Determine where (tax-period and MFT) and how (transaction code) the payment should be applied. Use: CC SUMRY to display an index of all tax modules available for a SSN. If no modules exist on CC SUMRY, check CC IMFOLI .CC IMFOLT displays specific tax module amounts, dates including Collection Statute Expiration Date (CSED) and a listing of posted transactions. Apply to the earliest unexpired CSED date. If multiple tax periods have the same CSED date, apply to the earliest tax period. Determine where (tax-period and MFT) and how (transaction code) the payment should be applied. Use: CC SUMRY to display an index of all tax modules for an EIN. If no modules exist on CC SUMRY, check CC BMFOLI. CC BMFOLT displays specific tax module amounts, dates including CSED and a listing of posted transactions. Apply to the earliest unexpired CSED date. If multiple tax periods have the same CSED date, apply to the earliest tax period.
    b. Payment received and the only information available is the TIN. Use CC ENMOD to determine necessary entity information. CC INOLE displays name line information available for any TIN. CC INOLEX displays (SSA) name controls, cross-reference, and merge transaction information. Follow the THEN procedures in scenario a. above. Follow the THEN procedures in scenario a. above.
    c. Payment received with TIN, tax period and name of taxpayer. If SSN, go to IF IMF column. If EIN, go to IF BMF column. Apply payment to the SSN, tax period and tax form as indicated. Refer to Document 6209 or IRM 3.8.45.2.1 for appropriate transaction code. Apply the payment to the EIN and tax period and form type designated. Research CC BMFOLI/CC BMFOLT for appropriate MFT, if necessary. Refer to Document 6209 or IRM 3.8.45.2.1 for appropriate transaction code.
    d. Receive a payment without tax period or name and research described in scenario b. indicates the account is in installment agreement status. Research CC SUMRY for the module in Status 60, 61, 63, 64 (Status 14 for Estate Installment Agreements) and apply the payment to the module with the earliest unexpired CSED. (Refer to IRM 3.8.45.10.2 for more detail.) If CC SUMRY indicates that the module with the earliest unexpired CSED has an assessed module balance of zero, post the payment to this module and the system will calculate accruals and roll any remaining balance to the subsequent modules in CSED order. If CC SUMRY indicates that the module with the earliest unexpired CSED has an assessed module balance of zero, post the payment to this module and the system will calculate accruals and roll any remaining balances to the subsequent modules in CSED order.
    e. Receive a payment for an EPMF return that requires a Plan Number. Then research CC EMFOLI for the Plan Number. If Entity or payment information is required, follow steps outlined in scenario a. and b. above.    
    f. Receive a payment and research indicates there is no balance due on IDRS or CFOL. Post payment to the current year due. Post the payment to the current year due. Post the payment to the current year due (Form 1120 or current quarter Form 941, as appropriate).
    g. A payment is accompanied by the second page of the tax return. Research IDRS to determine if the original return has posted (TC 150 for the tax period). The tax period is contained at the top or at the bottom of the tax return.
    • If the return has posted, input a TC 670 to post the payment.

    • If the return has not posted, input a TC 610 to post the payment.

    CC TXMOD and/or CC IMFOLT CC TXMOD and/or CC BMFOLT

  3. Always check cross-referenced TIN to ensure proper posting.

  4. IMPORTANT:

    • Envelopes from unprocessable lockbox payments have been delivered to ERS clerical daily for use in payment research and may be used to locate an address for the taxpayer. If envelopes have been associated with payments sent to URF, send those envelopes to URF.

    • When researching unprocessable payments where only a partial or mistyped information is included on a voucher or check, Internet research may be used in an attempt to locate taxpayers. Several sites (Google, SEC, ZABASearch, EDGAR, VIVISIMO and SWITCHBOARD) can be used to locate a phone number or address if one cannot be obtained through IDRS or Directory Assistance. Internet access may be provided to all employees or to specific delegated employees. Follow local procedures.

    • Telephone contact with the taxpayer may also be used

    • Follow local procedures

  5. The IRMs for the above-mentioned IDRS Command Codes are as follows:

    Command Code IRM Reference (Screen Display)
    BMFOL IRM 2.3.59
    EMFOL IRM 2.3.64
    ENMOD IRM 2.3.15
    IMFOL IRM 2.3.51
    INOLE IRM 2.3.47
    NAMEE and NAMEB IRM 2.3.60
    SUMRY and TXMOD IRM 2.3.11

3.12.10.2.7.1  (01-01-2014)
Lockbox Unprocessables - Control of Source Documents

  1. For instructions regarding the disposition and retention of Lockbox Unprocessable source documents, refer to IRM 3.8.44.3.1, RPS Control of Source Document, in IRM 3.8.44, Campus Deposit Activity.

3.12.10.2.8  (01-01-2014)
Suspense/Rejects Conditions

  1. Returns and documents suspended from normal processing are Rejects. Work may be included in the suspense/rejects inventory for any of the following reasons:

    • Correspondence to obtain missing information or attachments

    • Numbered incorrectly

    • Needs review by another function

    • Needs additional research

    • Needs re-entry due to an incorrect Block Header or a program cut - off

    • Unprocessable

    • Missing return

    • Early filed returns

    • Nullified Unpostables

  2. Remittance information scanned or transcribed from the transaction documents (i.e., deposit tickets, debit vouchers, Lockbox records, MeF documents, etc.) failing to clear the Generalized Mainline Framework (GMF) validation runs, they fall out to the Error Resolution System (ERS) function for correction. At some point, these documents may require suspension (using Command Code SSPND, with the appropriate Action Code) from processing either for additional research, review, handling or processing by another function. Sometimes correspondence with the originator or preparer of the original document/transaction is required. The purpose of these suspense operations is to retrieve information to perfect these documents for GMF validation, subsequently posting to Master File.

3.12.10.3  (01-01-2014)
Section 01—General Information

  1. The Revenue Receipts will be displayed with Section 01 only.

  2. Amount fields and computer generated (C/Gen) in Section 01 are not correctable. These fields will not be displayed in Section 01 on the GTSEC 01 screen display. These non correctable fields will be displayed in specific error code screen displays.

    Note:

    Non-correctable fields in the ERS Record Format (see IRM 3.12.10.3.1 below) will be identified by the presence of a carat (>) at the end of the alpha field designator (AFD).

  3. Instructions for Form 1040-ES and Form 1040-C are found in IRM 3.12.10.5.

3.12.10.3.1  (01-01-2014)
Section 01 ERS Record Format

  1. Priority III Errors will display as Field Errors or validity checks.

  2. The AFD, field length (maximum length for variable fields) and the field title are shown below:

    Field Field Length Field Title
    01NC 4 Name Control/Check Digits
    >>>> 4 Name Control Underprint C/Gen (Non-Correctable)
    01TIN 9 Taxpayer Identification Number
    01TTI 1 TIN Type Indicator
    01TXP 6 Tax Period
    01MFT 2 MFT Code
    01PN 3 Plan Number/Report Number
    01TDT 8 Transaction Date
    01TC 3 Primary Transaction Code
    01TA> 13 Primary Transaction Amount C/Gen (Non-Correctable)
    01STC 3 Secondary Transaction Code
    01SA> 13 Secondary Transaction Amount C/Gen (Non-Correctable)
    01TTC 3 Tertiary Transaction Code
    01TT> 13 Tertiary Transaction Amount C/Gen (Non-Correctable)
    01SI 1 Spouse Indicator
    01BPI 1 Bypass Indicator
    01MSC 1 Multi-Split Remit Code
    01XTN 9 Cross Reference (X-ref) Taxpayer Identification Number
    01TTX 1 Cross Reference (X-ref) TIN Type Indicator
    01XMT 2 Cross Reference MFT Code
    01XPN 3 Cross Reference Plan Number/Report Number
    01XTP 6 Cross Reference Tax Period
    01DPC 2 Designated Payment Code
    01IDO 5 Originator (Requestor or Employee) SEID
    01IDA 5 Approving Official (Approver) SEID
    01BOD 1 Business Operating Division
    01RBI 1 Refund Bypass Indicator
    01RSN 14 Refund Schedule Number
    01RCI 1 Refund Correction Indicator
    01SRI 1 Split Refund Indicator
    01TID 14 Trace ID Number
    01TSN 6 Transaction Sequence Number
    01BH> 3 Block Header Indicator C/Gen (Non-Correctable)
    01DC> 2 Document Code C/Gen (Non-Correctable)
    01NAI> 1 Primary NAP Access Indicator C/Gen (Non-Correctable)
    01NRI> 1 Primary TIN NAP EIF Response Indicator C/Gen (Non-Correctable)

3.12.10.3.2  (01-01-2014)
Field 01NC—Name Control/Check Digit

  1. This is a four position field that must be present.

  2. For BMF documents with an EIN, the Name Control is invalid if:

    1. the first position is not an alpha or numeric character;

    2. the second, third, or fourth position is not alpha, numeric, hyphen, ampersand or blank;

    3. there are intervening blanks between the characters.

  3. For IMF and BMF documents with SSN, the Name Control is invalid if:

    1. The first position is not alpha.

    2. The second, third, or fourth position is not alpha, hyphen, or blank.

    3. There are intervening blanks between the characters.

  4. The Check Digit is invalid if:

    1. The first two positions are not blank.

    2. The third and fourth positions are not alpha; or contains E, G, or M.

    3. The computer does not validate the mathematical test of the EIN.

  5. Correct Field 01NC using the following procedures:

    1. Verify and correct coding and transcription errors.

    2. If the Check Digits are incorrect, enter the Name Control. Refer to Document 7071 (Name Control Job Aid for Individual Master File (IMF) Taxpayers) for IMF or Document 7071-A (Name Control Job Aid for Use Outside the Entity Area) for Business Master File (BMF) taxpayers.

    3. If the error is not obvious, research via IDRS for a valid Name Control. If research indicates a cross reference (x-ref) TIN, research the x-reference TIN. If IDRS is not available SSPND 351 or follow local procedures.

    4. If the Name Control found agrees with the Name Control on the document, change the TIN in Field 01TIN. Refer to IRM 3.12.10.2.1 (Name Control/TIN Mismatch) for specific instructions.

      Note:

      If the Name Control found is the same as the cross reference (x-ref) TIN's Name Control, accept the cross reference (x-ref) TIN's Name Control and change the TIN in Field 01TIN. Leave a note on the RTR system or the (paper) document, whichever is applicable.

    5. If data is not available or you are not able to make a determination, refer the document to Entity. SSPND 320.

    6. When the document is returned from Entity, and the EIN has been changed, correct Field 01TIN. If Check Digits are in Field 01NC, enter the Name Control. Leave a note on the RTR system or the (paper) document, whichever is applicable.

    Note:

    For Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return), IRM 3.12.10.3.3 (4) c and d.

3.12.10.3.3  (01-01-2014)
Field 01TIN—Taxpayer Identification Number

  1. This is a nine position field that must be present.

  2. BMF documents may contain either an SSN or EIN.

    • MFTs 51 and 52 must always have an SSN (SSN V Account).

    • MFT 13, 17, 58, 63, 76 or 78 with a TIN–Type Indicator "0" will have an SSN. The TIN–Type Indicator "0" must be edited following the TIN/SSN.

    • All other BMF MFTs will contain an EIN.

  3. This field is invalid if:

    • It is not all numeric.

    • It contains all zeros (0) or all nines (9).

    • It is not in the valid range for an EIN, SSN, ITIN, or IRS temporary assigned SSN.

  4. Correct Field 01TIN using the following procedures:

    1. Compare Field 01TIN with the document or archive record. Correct coding and transcription errors.

      If ... Then ...
      Field 01TIN contains an EIN, the first two digits must be other than: 00, 07–09, 17–19, 28–29, 49, or 89.
      Field 01TIN contains an SSN, the valid ranges for the first three digits are 001–899.
      Field 01TIN contains an ITIN, the valid ranges for the first 3 digits are 900-999; and the 4th and 5th digits must be 70 through 80.
      Field 01TIN contains an IRS temporary assigned SSN (900–999), the 4th and 5th digits must contain a valid campus file location code. The valid file location codes are 07, 08, 09, 17, 18, 19, 28, 29, 49, 66, and 89.

    2. If the MFT is 13, 17, 58, 76, or 78 and the TIN is an SSN, the TIN–Type Indicator can be either "0" (zero) or "2" . (See also instructions for correcting Field 01TTI (TIN Type Indicator) and Field 01TTX (Cross Reference (X-ref) TIN Type Indicator) in IRM 3.12.10.3.4 and IRM 3.12.10.3.19, respectively.)

    3. If you receive an IMF extension without an SSN, research for a valid TIN. If one is found, enter the TIN in Field 01TIN. If one is not found, correspond with the taxpayer. SSPND 211.

      Note:

      If changing the TIN leave a note with the corrected TIN on the RTR system.

      Note:

      Austin campus only. If the extension request is on a listing instead of Form 4868, you must photocopy the listing and completely obliterate the other taxpayer data on the copy. The copy will be held in correspondence suspense. Correspondence should be sent to the address of the practitioner who submitted the list.

    4. For lockbox unprocessable payments, see IRM 3.12.10.2.7.

      Note:

      If changing the TIN leave a note with the corrected TIN on the RTR system.

    5. If you receive an IMF extension indicating a Form W-7 was submitted (ITIN applied for) or Form W-7 is attached, search for a valid TIN.

      If ... Then ...
      found, enter the TIN in Field 01TIN.
      the TIN is not found and the Form 4868 contains a payment, SSPND 320 to Entity to request an Internal Revenue Service Number (IRSN) to process the payment. Note: See (5)b. below for disposition of the Form W-7.

      If ... And ... Then ...
      the TIN is not found and the Form 4868 does not contain a payment, the extension is NOT approved, SSPND 640 to void the extension for destruction.
      the TIN is not found and the Form 4868 does not contain a payment, the extension IS approved, SSPND 640 to void the extension. The Form 4868 should be returned to taxpayer. Include a note (Form 6401 may be used) instructing the taxpayer to attach a copy of the extension request to the Individual Tax Return when it is filed.

      Note:

      Taxpayers have the option of having correspondence concerning Form 4868 sent to an agent acting for them. Correspondence should be mailed to the name and address indicated on the Form 4868. If multiple forms are being sent to the same address (the same preparer is listed for several different taxpayers), they may be mailed in the same envelope. In the note, indicate the extension is approved to 10/15/2014 (list the current year) unless box 9 is checked, extension is approved to 12/15/2014 (list the current year).

    6. Sometimes taxpayers will file a Form 1041-ES with an SSN, or a Form 1040-ES with an EIN. These are usually for deceased taxpayers. If either of the conditions exist, research for the correct TIN. If found, enter in Field 01TIN and leave a working trail. If not found, SSPND 320.

    7. If Field 01TIN is correct as transcribed, and none of the above conditions exists, search the document for another (presumed valid) TIN. If another TIN is found, follow instructions in IRM 3.12.10.2.1. If another TIN is not found, research. If IDRS is not available SSPND 351 or follow local procedures.

    8. If no TIN, multiple TINs, or a determination cannot be made, refer the document to Entity SSPND 320.

    Note:

    If changing the TIN leave a note with the corrected TIN on the RTR system.

  5. For Rejects/Suspense Correction:

    1. If an extension, after the suspense period has expired, search for a valid TIN.

      If ... Then ...
      found, enter the TIN in Field 01TIN.
      no reply, undeliverable, or the address is missing, give the extension to your manager for preparation for destruction.

      If ... And ... Then ...
      the TIN is not found and the Form 4868 does not contain a payment, the extension is NOT approved, SSPND 640 to void the extension for destruction.
      the TIN is not found and the Form 4868 does not contain a payment, the extension IS approved, SSPND 640 to void the extension. The Form 4868 should be returned to taxpayer. Include a note (Form 6401 may be used) instructing the taxpayer to attach a copy of the extension request to the Individual Tax Return when it is filed.

      Note:

      Taxpayers have the option of having correspondence concerning Form 4868 sent to an agent acting for them. Correspondence should be mailed to the name and address indicated on the Form 4868. If multiple forms are being sent to the same address (the same preparer is listed for several different taxpayers), they may be mailed in the same envelope. In the note, indicate the extension is approved to 10/15/2014 (list the current year) unless box 9 is checked, extension is approved to 12/15/2014 (list the current year).

    2. When the document is returned from Entity, and the TIN has been changed, correct Field 01TIN. If Check Digits are in Field 01NC, enter the Name Control.

      Note:

      If changing the TIN leave a note with the corrected TIN on the RTR system.

      Note:

      If Form W-7 is attached, annotate the Form W-7 with the IRSN. Forward the Form W-7, all attachments, and a photocopy of the extension to the AUSPC ITIN Unit at the following address:
      IRS – AUSPC ITIN Unit
      Austin, TX 73301–0057

3.12.10.3.4  (01-01-2014)
Field 01TTI---TIN Type Indicator

  1. Verify and correct coding and transcription errors.

  2. The TIN Type Indicator is a one-digit position field. Valid entries are "0" (zero (IMF)) or "2" (BMF).

  3. BMF documents may contain either an SSN or EIN.

    • The TIN Type Indicator for MFTs 51 and 52 must always be "0" (zero).

    • The TIN Type Indicator for MFT 13, 17, 58, 63, 76, or 78 can be either "0" or"2" .

    • The TIN Type Indicator for all other BMF MFTs will contain "2" .

  4. Also refer to procedures in IRM 3.12.10.3.3 for correcting Field 01TIN (Taxpayer Identification Number), above.

  5. Compare Field 01TIN with the document or archive record to determine whether the TIN is an EIN or an SSN.

    If ... Then ...
    Field 01TIN contains an EIN, the first two digits must be other than: 00, 07–09, 17–19, 28–29, 49, or 89.
    Field 01TIN contains an SSN, the valid ranges for the first three digits are 001–899.
    Field 01TIN contains an ITIN, the valid ranges for the first 3 digits are 900-999; and the 4th and 5th digits must be 70 through 80.
    Field 01TIN contains an IRS temporary assigned SSN (900–999), the 4th and 5th digits must contain a valid campus file location code. The valid file location codes are 07, 08, 09, 17, 18, 19, 28, 29, 49, 66, and 89.

  6. If the entry in Field 01TIN contains an EIN, but the TIN Type is determined to be an SSN, correct Field 01TTI by changing the "2" to "0" (zero).

  7. If the entry in Field 01TIN contains an SSN, but the TIN Type is determined to be an EIN, correct Field 01TTI by changing the "0" (zero) to "2" .

3.12.10.3.5  (01-01-2014)
Field 01TXP—Tax Period

  1. This is a six position field that must be present.

    1. Field 01TXP must be all numeric.

    2. The Tax Period must be in a YYYYMM format. The first four positions represent the year (YYYY). The last two positions represent the month (MM) in which the taxable year ended.

    3. The month in the Tax Period cannot be less than 01 or greater than 12.

      Exception:

      MFT 52 (Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return) is valid with a tax period of 000000.

    4. For BMF documents, the Tax Period cannot be earlier than 196112, or later than the current year and month plus one year. See the exceptions in the chart below.

      For MFT the Tax Period cannot be
      04 later than 199412.
      08 earlier than 200412.
      13 earlier than 198012.
      16 earlier than 199412.
      40 earlier than 200401.
      46 earlier than 198412.
      49 earlier than 200602.
      75 earlier than 201201.
      84 earlier than 200712.
      85 earlier than 200902.
      86 earlier than 200812.

    5. For IMF documents (MFT 30), the Tax Period cannot be earlier than 196212 or later than the current year and month plus one year.

      Exception:

      For MFT 29, the Tax Period cannot be earlier than 197512, or later than the current year and month plus one year.

      Exception:

      For MFT 55, the Tax Period cannot be earlier than 197512 or later than the current month plus one year.

  2. Correct Field 01TXP using the following procedures:

    1. Compare the Tax Period on the document or archive record with Field 01TXP. Verify and correct coding and transcription errors.

    2. If the Tax Period is more than one year in the future, SSPND 351 for further research. Accept future tax periods; no early files. Research BMFOL/IMFOL looking for valid Tax period and payments. If none found, post to the current period for the MFT you are working.

    3. Suspend the document as non-ADP using Action Code 620 if the Tax Period is prior to the earliest date acceptable for the MFT being processed. For further information on non-ADP tax returns, see IRM 3.12.10.1.11.

    4. If a different Tax Period is determined from the documents or IDRS, research to be sure it is for the same taxpayer as on the document. If it is determined to be the same taxpayer, overlay the Field 01TXP with the correct information.

      Note:

      Leave a note of the corrected Tax Period on the RTR system.

  3. See also IRM 3.12.10.2.7 for procedures for using the Integrated Automation Technologies (IAT) Tool for Payment Perfection and IDRS research, including Command Code SUMRY.

3.12.10.3.5.1  (01-01-2014)
Reject/Suspense Correction

  1. If you cannot determine the correct Tax Period, and the document was prepared by IRS, SSPND 343/630 for further research or for contact with originator for information needed to correct the transaction/document(s). Correct all errors.

  2. If you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

3.12.10.3.6  (01-01-2014)
Field 01MFT—Master File Tax Account (MFT) Code

  1. This is a two position field that must be present.

    1. Field 01MFT must be numeric.

    2. Field 01MFT is preprinted or manually entered during the preparation of the document.

  2. Correct Field 01MFT using the following procedures:

    1. Compare Field 01MFT with the document. Correct any coding or transcription errors.

    2. If the MFT Code is not present, determine the correct MFT code using Exhibit 3.12.10-1.

    3. If the type of form cannot be determined, research via IDRS for the filing requirements. If IDRS is not available SSPND 351 or follow local procedures.

    4. If the document is for IMF, the MFT Code must be 29, 30, 31 or 55.

    5. If the document is for BMF, the MFT Code must be 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 33*, 34, 36, 37, 40, 44, 46, 49, 50, 51, 52, 58, 60, 61, 62, 63, 64, 67, 74, 75, 76, 77, 78, 84, 85, 86, or 99.

      Exception:

      As of January 1, 2011, ISRP will no longer enter MFT 33 (Form 990-C).

    6. When the correct MFT Code is found, enter the MFT Code in Field 01MFT.

3.12.10.3.7  (01-01-2014)
Field 01PN—Plan Number/Report Number

  1. The Plan Number is a three-digit number assigned by the employer/sponsor for each plan. The Plan Number is only valid with MFTs 74 and 76.

    1. The Plan Number must be present if the MFT code is 74, 75, or 76.

    2. The Plan Number must be numeric.

  2. The Report Number is a three-digit number used to identify each Form 8038 (Tax Exempt/Private Activity Bonds) Series and Form 8328 Bond Issuances. The Report Number is only valid with MFT 46, 84, 85, and 86.

    1. The Report Number must be present if the MFT is 46, 84, 85, or 86.

    2. The Report Number must be numeric.

  3. If the MFT in Field 01MFT is not 46, 74, 75, 76, 84, 85, or 86, delete the entry in Field 01PN.

  4. For MFT 74 or For MFT 75, CP 213 (I) or (N) notice or Pre Paid Payments and CP 283 Notice Payment Voucher, when a payment is received and the Plan Number is not in the valid range of 001-999 or is not identified on the payment voucher, correct Field 01PN, using the following procedures:

    1. If a valid Plan Number is not present, research via IDRS using CCs IMFOLI or IMFOLT for a TC 971 AC 291/292 or an indicator showing a CP 213 notice was generated; or CC BMFOLT for the Plan Number. Use INOLEP also.

      Note:

      The valid range for a Plan Number is 001-999. NEVER use Plan Number 000.

    2. If a valid Plan Number is found, correct Field 01PN, Plan Number.

      Note:

      Leave a note of the corrected Plan Number on the RTR system.

    3. If the Plan Number is not found or cannot be determined, SSPND 320 to Entity.

      Note:

      If the payment was processed outside of the Ogden Campus, contact the Entity function at (801) 620–3237 or (801) 620–3234.

  5. For MFT 76, correct Field 01PN, using the following procedures:

    1. Compare Field 01PN with the document. Correct any coding and transcription errors.

      Note:

      The Plan Number is a 3-digit number edited in or near the MFT block code on the document, and, according to ISRP instructions contained in IRM 3.24.10 (ISRP System - Revenue Receipts), it is a MUST ENTER field if the MFT code is 46, 74, 75, 76, 84, 85, or 86.

    2. The valid range for a Plan Number is 001–999.

    3. If a valid number is not present, research via IDRS, using CCs INOLEP, IMFOLI or IMFOLE for the Plan Number.

      Note:

      If Field 01TIN contains a SSN, use Definer "V" when researching.

      Caution:

      If there are multiple plans, use CC BMFOLI when researching to determine where to apply the payment.

    4. If a different Plan Number is found, research the number to be sure it is for the same taxpayer as on the document. If it is determined to be the same taxpayer, overlay the Field 01PN with the correct information.

      Note:

      Leave a note of the corrected Plan Number on the RTR system.

    5. If the Plan Number is not found, SSPND 320 to Entity.

      Note:

      If the payment was processed outside of the Ogden Campus, contact the Entity function at (801) 620–3237 or (801) 620–3234.

    6. If there are multiple Plan Numbers, circle all but one. Use the Plan Number that matches the name line.

    7. If the Plan Number cannot be determined by Entity, enter "000" .

  6. For MFT 46, MFT 84, MFT 85, or MFT 86, correct Field 01PN using the following procedures:

    1. Compare Field 01PN with the document. Correct any coding and transcription errors.

      Note:

      The Plan Number is a 3-digit number edited in or near the MFT code block on the document, and, according to ISRP instructions contained in IRM 3.24.10 (ISRP System - Revenue Receipts), it is a MUST ENTER field if the MFT code is 46, 74, 75, 76, 84, 85, or 86.

    2. The valid range is:

      Form Range
      Reserved 000
      8038 100–199
      8038–G 300-399
      8038–GC 500-599
      8038–T 700-799
      8328 900-999
      8038-B 100-499 (MFT 85)
      8038-TC 100-499 (MFT 86)
      8038-CP 800-899; 200-299; 400-499
      8703 100-999 (MFT 84)
      8955-SSA 001-999 (MFT 75)

    3. If a valid number is not present, research for the Report Number. The Report Number can be determined by the form number the filer is required to file.

    4. Research BMFOLI using tax period in Box 6 ("Date of Issue" ) Form 8038-T, and, if no prior return posted with the same tax period in the valid range, edit a report number of 700. If BMFOLI indicates a return has been filed for the same period with a report number of 700, edit a report number of 701. (For any additional returns received for the same tax period, edit the return with the next available valid number.)

      Note:

      For all Amended Forms 8038-T, edit Report Number 799; or Form 3244 (no return) without a valid Report Number, edit Report Number 799.

3.12.10.3.8  (01-01-2014)
Field 01TDT—Transaction Date

  1. This is an eight position field that must be present.

    1. Field 01TDT must be numeric.

    2. The Transaction Date is entered in YYYYMMDD format. The first two digits must be 19 or 20 (century). The second two digits must be 00–99 (year). The fifth and six digits must be 01–12 (month). The seventh and eight digits must be 01–31 (day).

    3. For IMF documents, if the MFT is 30, 31, or 55, the Transaction Date must be 19620101 or later. If the MFT is 29, the Transaction Date must be 19760101 or later.

    4. For BMF documents, the Transaction Date must be 19610101 or later. See the exceptions in the chart below.

      For MFT the Transaction Date must be
      07, 19880101 or later.-
      15, 19910101 or later.
      16, 19940101 or later.
      77 and 78, 19870101 or later

  2. Correct Field 01TDT using the following procedures:

    1. Compare the Transaction Date on the document with Field 01TDT. Correct any coding and transcription errors.

    2. If transcribed as shown on the document and the MFT is 15 and the Transaction Date is 19901231 or earlier, enter the Transaction Date as 19910101.

    3. If the MFT is other than 15, and the document contains an invalid Transaction Date, or no Transaction Date, determine the original DLN Julian date and enter the date in Field 01TDT.

      Exception:

      If there is a notation on the document not to change or alter, contact the originator. Use local campus procedures and follow the instructions given. SSPND 410.

  3. IMPORTANT: If a Form 4868 (Application for Extension of Time to File) has no transaction date, see IRM 3.11.212.6 and IRM 3.12.212.6 to determine the correct date. (Also see Error Code 107 instructions under IRM 3.12.10.4.9.)

3.12.10.3.9  (01-01-2014)
Field 01TC—Primary Transaction Code

  1. This field is a three position field that must be present.

    1. The valid Transaction Codes for Field 01TC are:

      400 640 661 680 695 722 762 822 850
      610 641 662 681 700 730 790 824 851
      611 642 670 682 701 731 792 830 852
      612 650 671 690 702 732 800 832 890
      620 651 672 691 710 740 802 840 892
      621 652 678 692 720 742 820 841  
      622 660 679 694 721 760 821 843  

    2. The following codes are invalid:

      for IMF, MFTs 30, 31, and 55: 620, 621, 622, 650, 651, 652, 678, 679, 790 and 792.
      for IMF IRAF, MFT 29: 610, 611, 612, 620, 621, 622, 650, 651, 652, 660, 661, 662, 678, 679, 690, 691, 692, 701, 710, 712, 800, 802, 821, 824, 830, 832, 851, 890 and 892.
      for BMF: 890 and 892.

  2. Correction Field 01TC using the following procedures:

    1. Compare the Transaction Code on the document with Field 01TC. Correct any coding and transcription errors.

    2. If 01TC was transcribed correctly, determine the correct Transaction Code. See Exhibit 3.12.10-2 Enter the code in Field 01TC.

    3. If the correct code cannot be determined, SSPND 343/630 for research or for contact with the originator for information needed to correct the transaction/document. Correct all errors.

    Note:

    If error is the result of misblocked records, contact your manager.

3.12.10.3.10  (01-01-2014)
Field 01TA>—Primary Transaction Amount

  1. This is a thirteen position field that must be present.

    1. This field is non-correctable.

    2. This field must be numeric.

  2. Correct Field 01TA> using the following procedures:

    1. Compare the data on the document to Field 01TA>.

    2. If the Primary Transaction Amount was transcribed incorrectly, SSPND 630 to reinput the document.

3.12.10.3.11  (01-01-2014)
Field 01STC—Secondary Transaction Code

  1. This is a three position field that may be present.

    1. Field 01STC must be numeric.

    2. For IMF, the valid debit codes are 170, 200, 270, 280, 360, and 772. The valid credit code is 770.

    3. For BMF, the valid debit codes are 170, 180, 270, 280, 360, and 772. The valid credit code is TC 770.

    4. For IMF and BMF, TCs 460, 472 and 570 are valid as a debit or credit.

      Note:

      When Field 01STC contains a "460" , an extension has been filed.

    5. For IMF with MFT 29, the valid debit codes are 200, 270, 280, 360, and 772. The valid credit code is TC 770.

  2. Correct Field 01STC using the following procedures:

    1. Compare the data on the document with Field 01STC. Correct any transcription errors.

    2. If 01STC is correct as transcribed, determine the correct Secondary Transaction Code. Exhibit 3.12.10-2 Enter the code in Field 01STC.

    3. If it can be determined that a Secondary Transaction Code should not be entered, delete the information in Field 01STC.

    4. If the correct code cannot be determined, SSPND 343/630 for contact with the originator for information needed to correct the transaction/document. Correct all errors.

    Note:

    If block is misbatched, contact your manager.

3.12.10.3.12  (01-01-2014)
Field 01SA>—Secondary Transaction Amount

  1. This is a thirteen position field that must be present if the Secondary Transaction Code is present.

    1. This field is non-correctable.

    2. This field must be numeric.

  2. Correct Field 01SA> using the following procedures:

    1. Compare the data on the document to Field 01SA>.

    2. If the Secondary Transaction Amount was transcribed incorrectly, or if it should be blank, SSPND 630 to reinput the document.

3.12.10.3.13  (01-01-2014)
Field 01TTC—Tertiary (Third) Transaction Code

  1. This is a three position field that may be blank.

    1. Field 01TTC must be numeric.

    2. The valid Transaction Codes for Field 01TTC are:

      610 641 662 681 700 731 800 832
      611 642 670 682 701 732 802 850
      612 650 671 690 702 742 820 851
      620 651 672 691 710 760 821 852
      621 652 678 692 720 762 822 890
      622 660 679 694 722 790 824 892
      640 661 680 695 730 792 830  

    3. Tertiary Transaction Codes are not valid for IMF MFT 29 records.

    4. The following codes are invalid:

      for IMF, 620, 621, 622, 650, 651, 652, 678, 679, 790 and 792.
      for BMF, 890 and 892.

  2. Correct Field 01TTC using the following procedures:

    1. Compare Field 01TTC with the input document. Correct any transcription errors.

    2. If 01TTC was transcribed correctly, determine the correct Tertiary Transaction Code. Exhibit 3.12.10-2 Enter the code in Field 01TTC.

    3. If it can be determined that a Tertiary Transaction Code should not be entered, blank field 01TTC.

    4. If the correct code cannot be determined, SSPND 343/630 either for further research or for contact with the originator for information needed to correct the transaction/document. Correct all errors.

    Note:

    If block is misbatched, contact your manager.

  3. For Reject/Suspense Correction:

    1. If the correct Tertiary Transaction code cannot be determined, SSPND 343 for further research or for contact with the originator for the information needed to correct the document. Correct all errors.

3.12.10.3.14  (01-01-2014)
Field 01TT>—Tertiary (Third) Transaction Amount

  1. This is a thirteen position field that must be present if the Tertiary Transaction Code is present.

    1. This field is non-correctable.

    2. This field must be numeric.

  2. Correct Field 01TT> using the following procedures:

    1. Compare the data on the document to Field 01TT>.

    2. If the Tertiary Transaction Amount was transcribed incorrectly, or if it should be blank, SSPND 630 to reinput the document.

  3. For Rejects/Suspense Correction: Tertiary Transaction Amounts are not valid for IMF MFT 29 records. If a Tertiary Transaction Amount is present, SSPND 343 for further research or for contact with the originator for information needed to correct the document. Correct all errors.

3.12.10.3.15  (01-01-2014)
Field 01SI—Spouse Indicator

  1. This is a one position field that may be present.

    1. The valid entries are blank, zero (0), one (1), and two (2).

    2. This field indicates Individual Retirement Account (IRA) possession on a jointly filed Form 1040, (IMF Doc Code 24).

    3. This field is valid for IMF documents only.

  2. Correct Field 01SI using the following procedures:

    1. Compare the document with Field 01SI on the screen. Correct any coding and transcription errors.

    2. The valid ranges are:


      Spouse Indicator



      Indicator Description
      0 Default; non joint IRA (systemically generated when blank).
      1 Primary taxpayer (i.e., primary spouse in a joint return) has an IRA.
      2 Secondary taxpayer (i.e., secondary spouse in a joint return) has an IRA.
      Blank None of the above conditions exist.

3.12.10.3.16  (01-01-2014)
Field 01BPI—Bypass Indicator

  1. This is a one position field that may be present.

    1. The valid entries are blank, zero (0), and one (1).

    2. The use of this indicator is limited to:
      For IMF, Primary and Tertiary Transaction Codes 660, 670, and 760.
      For BMF, Primary and Tertiary Transaction Codes 650, 660, 670 and 760.

  2. Correct Field 01BPI using the following procedures:

    1. Compare the document with Field 01BPI. Correct any coding and transcription errors.

    2. The valid ranges are 0, 1, or blank:

      Indicator Ranges Indicator Descriptions
      0 Do not bypass UPC 305/198 check.
      1 Bypass UPC 305/198 check.
      Blank Not Present

    3. If Field 01BPI should not be present, delete the information in that field.


More Internal Revenue Manual