3.12.32  General Unpostables (Cont. 1)

3.12.32.8 
Unpostable Category Code(s)-Specific

3.12.32.8.41  (01-01-2015)
Category "T1" - CRITERIA (IMF) (TPU)

  1. Category "T1" - CRITERIA (IMF) is as follows:

  2. All UPC 126 RC 0 and the Transaction Code is 150.

  3. UPC 126 RC 1, TC 150 transferred from MFT 32 to MFT 30

  4. This category will be specific to Return Integrity and Correspondence Services (RICS) Taxpayer Protection Unit (TPU) unpostables.

  5. This category will age ten cycles from original unpostable cycle.

  6. TYPE CLOSURE-

    1. "T1" cases are usually Individual type closures.

    2. UPC 126 RC 0 should be reassigned to a specific employee assignment number prior to attempting case closure.

    3. UPC 126 RC 1 will be GUF auto closed URC 0.

3.12.32.8.42  (01-01-2015)
Category "H1" - Large Business and International (LB&I)

  1. CATEGORY "H1" CRITERIA (BMF) - UPC 313 RC 8, TC 971 AC 747

  2. AREA-All records in Category "H1" will be GUF auto closed URC 2 to LB&I.

3.12.32.8.43  (01-01-2015)
Category "D1" - Accounts Management No Change

  1. CATEGORY "D1" CRITERIA (IMF/ BMF)— The Unpostable Codes (UPCs) are 158, 167, 316, 327, 328, 342, and the Transaction Codes (TCs) are 29X, 470, 471 or 472.

  2. AREA-All records in Category "D1" will be directly assigned to and closed by the Unpostable function.

  3. Form 4251, Return Charge-Out (TRANSCRIPT)

    1. A Form 4251, Return Charge-Out is generated for every unpostable record in this category.

    2. "Unpostables 9" is in the recipient field for "D1" Form 4251, Return Charge-Out.

    3. Files will route the documents for "D1" requests directly to Unpostables.

  4. This category will age five cycles from original unpostable cycle.

  5. TYPE CLOSURE -

    1. "D1" Unpostable Cases are usually INDIVIDUAL closures.

    2. These cases should be reassigned to a specific employee assignment number prior to attempting case closure.

3.12.32.8.44  (01-01-2015)
Category "L3" - All Other/No Documents

  1. CATEGORY "L3" CRITERIA (IMF/ BMF/ EPMF) - are any unpostable records that are not included in any other category and does not need a document.

  2. AREA-All records in Category "L3" will be directly assigned and closed by the Unpostable function.

  3. UPC 171 RC 3 and Transaction Code is 670.

  4. Form 4251, Return Charge-Out, (TRANSCRIPT) - No Form 4251, Return Charge-Out, or transcript is generated.

  5. This category will age ten cycles from the original unpostable cycle.

  6. TYPE CLOSURE-

    1. Category "L3" Cases are usually INDIVIDUAL type closures.

    2. They should be assigned to a specific employee assignment number before attempting case closure.

  7. Use the appropriate Internal Revenue Manual (IRM) for processing the "Category L3" unpostable cases.

3.12.32.9  (01-01-2015)
GUF Command Codes (CC) , Definers, Status, and Nullification Codes General Information

  1. Command Codes (CC) are used through IDRS terminals to reassign, display, suspend, correct (close), research and review BMF, CAWR, EPMF, IMF, and PMF Unpostable cases.

  2. CC UPASG is used to reassign individual or groups of Unpostable cases by Unpostables, Entity, Examination, CI, and Statutes. Weekly and daily case assignment lists result from a valid CC UPASG input.

  3. CC UPBAT is used to batch close unpostables that do not have an individual employee assignment number.

    1. CC UPBAT used correctly will MASS (batch) close all cases identified by the Unpostable Cycle Sequence Numbers (first and last).

    2. The status code will be updated to "C" (closed) during End of Day (EOD) processing.

  4. CC UPDIS is used to display unpostable records. When CC UPDIS is input, the response screen display shown will be CC UPRES. CC UPRES will display the unpostable information and is used for the resolution.

  5. CC UPRES is displayed when CC UPDIS is input.

    1. With the use of definers "A" , "D" , "0" , "1" , "2" , "5" , "6" and "8" Unpostable cases are closed with CC UPRES.

    2. CC UPRES will indicate if other cases are on CC UPTIN with the same TIN as the unpostable case.

    3. CC UPRES can be used to correct an erroneous prior case closure if the case is still on the Service Center Unpostable Master File (SCUPMF) and the same employee is inputting the action.

  6. CC UPCAS is used to:

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

    2. request a document or return,

    3. place or update a case in suspense status,

    4. add information to aid in the resolution of the unpostable condition,

    5. GUF will display an error message when requesting a first, second, or third request (e.g. second request previously requested) if the same request was made previously, and

    6. there are other error codes displayed that are self explanatory.

  7. CC UPREV is used by supervisors or designated employees for 100% review of cases, On-the-Job-Training (OJT), and/or deletion of processing errors on CC UPRES identified prior to case being removed from the Service Center Unpostable Master File (SCUPMF).

    1. CC UPREV is used by Quality Review to examine the accuracy and completeness of corrected (closed) unpostable records which are still on the SCUPMF.

    2. CC UPREV applies only to the review of CC UPRES (definers "A" , "D" , "0" , "1" , "2" , "5" , "6" , and "8" ) closures and CC UPBAT cases in closed status.

    3. CC UPREV with definer "E" and modifier blank is used by the input area to delete an erroneous CC UPBAT or CC UPRES case closure which is still on SCUPMF. The case will revert from "C" to "A" status.

  8. CC UPTIN is used to display all open and up to three months of closed unpostable cases for a specific TIN.

    1. Each case requested will sort in ascending order by TIN , MFT, Tax Period, and Transaction Code.

    2. This command code is updated daily.

3.12.32.10  (01-01-2015)
General Information for Codes and Definers

  1. A Command Code definer is used as a modifier of the related Command Code.

  2. A Command Code definer-modifier is used to further modify the related Command Code and Command Code definer.

  3. These definers and definer-modifiers identify which specific action is to be taken by each command code.

  4. The definers for CC UPRES are the Unpostable Resolution Codes (URC), indicate what corrective action is taken for case closure.

    1. Definer-modifier "B" is used to by-pass the National Account Profile (NAP).

    2. Use the definer-modifier only when an entity change transaction is being input (EP) or already pending (PN), and the transaction will post to the Master File before the closed unpostable.

  5. The definer and definer-modifiers for CC UPCAS are used as follows:

    1. To place a case in suspense status.

    2. To initiate a document or return request (CC ESTABD). The fourth request will automatically close the case using URC "8" .

    3. To update the history information.

  6. The definer-modifiers for CC UPBAT, CC UPASG and CC UPDIS must always be blank.

3.12.32.11  (01-01-2015)
Codes and Definers

  1. The valid unpostable command code definers and definer-modifiers are as follows:

    Command Code
    (CC)
    DEFINER VALUES DEFINER MODIFIER VALUES DEFINER MEANINGS
    UPASG "B" BLANK Batch case reassignment
    "R" BLANK Single case reassignment
    UPBAT "D" , "0" , "1" , "2" , "8" BLANK Batch Closure
    "T" BLANK Batch Delete
    "W" BLANK Reversal batch closure
    UPDIS BLANK NONE Display unpostable case
    UPCAS "M" "B" Specific Tax Module Microfilm Replacement System (MRS) transcript request Display/Hard Copy
    UPCAS "M" "D" Complete–All modules MRS
    transcripts Request Display / Hard Copy
    UPCAS "M" NONE Entity module MRS transcript request Display/Hard Copy
    UPCAS "M" "J" / "Spousal Social Security Number (SS#)" Specific-Spousal account tax module MRS Display / Hard Copy
    UPCAS "M" "L" Complete-Spousal account MRS Display / Hard Copy
    UPCAS "M" "N" Entity Module-Spousal account MRS Display / Hard Copy
    UPCAS "M" "P" Specific-Valid and Invalid accounts tax module MRS Display / Hard Copy
    UPCAS "M" "R" Complete-Valid and Invalid accounts all modules MRS Display / Hard Copy
    UPCAS "M" "T" Entity Module-valid and invalid account MRS Display / Hard Copy
    UPCAS "D" "1" Original request for Form 4251
    Only one 1st request allowed
    UPCAS "D" "2" Second request for Form 4251
    Only one second request allowed
    UPCAS "D" "3" Third request for Form 4251
    Only one Third request allowed
    UPCAS "D" "4" Fourth request for Form 4251 GUF will AUTO close with URC "8"
    UPCAS "S" "A" Places or updates a case in suspense status.
    Valid on all Master Files.
    UPCAS "S" "B" Places or updates a case in suspense status because of a document request not directly related to the unpostable case.
    Valid on all Master Files.
    UPCAS "S" "C" Places or updates a case in suspense status because of correspondence action with the taxpayer.
    Valid on all Master Files.
    UPCAS "Z" A/D Request to create, display, update, modify an unpostable history section.
    UPRES D
    189
    353
    381
    808
    UPC 129 RC 0
    01 Transaction to be deleted.
    Valid on all Master Files.
    UPRES 0
    10
    BLANK No change made to unpostable transaction, repost.
    Valid on all Master Files.
    UPRES "0" "B" Same as above but GUF bypasses NAP checks.
    UPRES "1" 01, 23, 30, 31, 32, 41, 50, 51 Transaction to be reinput. Valid on all Master Files except CAWR and PMF.
    UPRES "2" 02, 03, 04, 06, 12, 24, 33, Transaction deleted but control base established on IDRS. Valid on all Master files.
    UPRES "5" BLANK IMF-Changes Name Control and/or name line at Master File and/or Error Delay Code.
    UPRES "6" BLANK BMF-Changes any combination of NC, TIN, Transaction Code, MFT, TAX PERIOD, Transaction Date, TIN prefix. Error delay code. Attempt to repost to Master File (exception: if CAWR BMF case, attempt to match at BMF). CCC "O" to Transaction Code 150 "02" , "05" , "33" , "34" . Allows the input of the following: CCCs: for MFT "3" , "5" , "6" , "A" , "F" , "G" , "U" , "R" , "Y" , "L" , or "W" ("L" & "W" is for Transaction Code 150 and 620 only).
    UPRES "6" BLANK CAWR-Changes TIN and/or Name Control. Attempt to match at Master File (BMF).
    UPRES "6" BLANK EPMF-Changes NC, TIN, Plan Number, Plan Period. Attempt to repost to Master File. Allows for the input of CCC "S" .
    UPRES "6" BLANK IMF-Changes any combination of Name Line, TIN, MFT, Tax Period, Spouses SSN, Error Delay Code, Transaction Code, Transaction Date, CCC "O" to Transaction Code 150 for MFT 30. Attempt to repost to Master File. Allows the input of the following CCC – "3" , "5" , "6" , "A" , "F" , "G" , "U" , "R" , "Y" , "L" , "W" , or "Z"

    Note:

    CCC can be input for Transaction Code 150s only. GUF will validate through NAP all TINs and NC Corrections.

    UPRES "6" BLANK PMF-Changes TIN, TIN type, and/or name control.
    UPRES "6" BLANK All / Same as above but allows GUF to bypass the NAP checks.
    UPRES "8" BLANK Transaction sent to Reject Register or (ERS) Suspense Status. Valid on all Master Files except CAWR, and PMF. For 4th request action. GUF will automatically close the case with URC "8" when CC UPCAS with Definer "D" and Definer-Modifier "4" is input.
    UPRES "A" BLANK Valid on all Master Files but only for UPC 003 CAWR, 152/156 IMF, 303 BMF, 803 EPMF. If UPC 152/156, the Transaction Code is 140/150/430 and entity code is "2" or "3" . URC A will convert and equal URC 6 when the unpostable record is updated.
    UPRES "B" BLANK Special closure of open, assigned cases. Valid only on IMF and BMF.
    UPREV BLANK BLANK Quality Review (QR) acceptance of an Unpostable Case closure.
    UPREV "E" BLANK QR Rejection of an Unpostable Case closure.
    UPREV "H" BLANK QR Hold (for 7 days) of an Unpostable Case closure. On eighth day, GUF will release hold and close case.
    UPREV "Y" BLANK QR hold (for up to 7 days) of all unpostable cases closed by a particular employee for the day. On eighth day, GUF will release the hold and close case.
    UPREV "Z" BLANK QR hold (for 7 days) of all unpostable cases closed by a particular employee in the current process week. On eighth day, GUF will release the hold and close the case.
    UPTIN BLANK NONE Displays all open and closed (up to 3 months) unpostables.

3.12.32.12  (01-01-2015)
Nullification Codes

  1. A Nullification Code must be used to identify the receiving areas whenever a URC 1, 2, or 8 is used to close an Unpostable.

  2. Nullification listings are printed for each of these areas based on the nullification code used.

  3. Any cases input by Returns Analysis or Code and Edit area should be given Nullify-Area Code 02 – Accounts Management.

  4. The nullify area codes are entered on Line 2 in positions 6 and 7 on the CC UPRES screen.

  5. If a nullification code is not entered, an error message will be displayed.

  6. A Nullification code is not needed for URC D.

3.12.32.12.1  (01-01-2015)
URC 1

  1. The following table identifies the area which will receive the unpostable by the nullification area code when the unpostable resolution code is URC 1.

    UP RESOLUTION CODE NULLIFY AREA CODE RECEIVING AREA LITERAL
    1 01 Reinput —No Further Action
    1 23 Dishonored Checks
    1 30 FTD Function – Accounting
    1 31 Data Controls
    1 32 Revenue Accounting Control System (RACS)
    1 41 Accounting
    1 50 Accounts Management/Customer Service
    1 51 Computer Support/Other S/B
    D 01 Void – No Further Action

3.12.32.12.2  (01-01-2015)
URC 2

  1. Certain unpostables are automatically closed by the system and routed to the appropriate area for resolution. Unpostables that are automatically nullified in this manner are assigned one of three ways.

    1. The case is generally assigned to the employee who initiated the unpostable transaction.

    2. In the case where the originating employee's number is not identifiable to the system, those cases will nullify to the default number for the particular area associated with the 3rd, 4th and 5th digits of the originator's IDRS profile number.

      Example:

      If the employee number was XX851XXXXX the case would auto-void to Criminal Investigation (859 with a range of 850-859). See table below.

    3. In certain situations the unpostable is assigned based on either the unpostable code, transaction code or document code.

  2. The following chart provides nullified Area Codes (routing information for the Campuses) when unpostable resolution code 2 is input.

    UP RESOLUTION CODE OFFICE IDENTIFIER NULLIFY AREA CD RECEIVING AREA
    FUNCTION RANGE ASSIGNMENT# DEFAULT
    2   14 POA/CAF/RAF SC 306-324 324
    2   24 Technical SC 350-359 359
    2   12 Refund Inquiry/Taxpayer Service SC 360-364 364
    2   04 Statutes SC 365-369 369
    2   02 Adjustments SC 300-499 399
    2   06 IRP SC 350-399 399
    2   03 Collection/SC SC 650-699 699
    2 01,04, 06-10 33 ACS/SC SC 700-778 739
    2 02, 03, 05 33 ACS/SC SC 700-759 739
    2   05 Examination/SC SC 606-649 649
    2 79 07 PGLD AO 100-899 899
      14 56 W&I RICS AO 810-888 889
    2   09 Notice Review SC 250-269 269
    2   10 Unpostables SC 270-279 279
    2   11 * Auto Void/Contact N.O. SC None None
    2   13 * Manual Void Employee Number Problem SC None None
    2   15 CAWR/FUTA SC 670-679 679
    2 01-02 16 AUR SC 830-849 849
    2 04-10 16 AUR SC 800-849 849
    2   17 Criminal Investigation SC 850-859 859
    2 21-27 19 Collection/AO AO 100—399 399
    2 21-27 20 Examination/AO AO 400—699 699
    2 50 20 Examination/AO—LM AO 100—899 899
    2 66 20 Appeals/AO AO 100—899 899
    2 11-15 21 Taxpayer Service/AO AO 100—699 699
    2   22 SCWR/SC SC None None
    2   23 Dishonored Checks SC 106—159 119
    2   25 Entity SC 220—249 249
    2   40 Unidentified/Excess Collection SC 106—159 119
        41 Accounting SC 106—159 119
        42 Transship to PSC SC None None
    2 63 44 TAO/SC AO 800–899 899
    2   45 Receipt and Control SC 160–198 154
    2 60 46 Criminal Investigation AO 100—799 799
    2 40 47 TE/GE AO 100—899 899
    2 63 48 TAO AO 100—799 799
    2   49 ERS/Rejects SC 250—279 269
    2   50 AM Remote Toll Free SC 500—598 597
    2   51 Comp Support/Other S/B AO 550—899 899
    2 01 52 Compliance ASFR SBSE/BSC SC 940—963 964
    2 03 53 Centralized Case Processing SC 669—675 779
    2 05 53 Centralized Case Processing SC 760—778 779
    2 06 54 Compliance ASFR WI/AUSC SC 650—698 799
    2 10 55 Compliance ASFR WI/FSC SC 650—698 799
    2   56 LB&I SC 763-763 899
    2 05 58 Centralized Insolvency SC 778-797 798

3.12.32.12.3  (01-01-2015)
URC 8

  1. The following table provides useful information when inputting URC 8:

    UP RESOLUTION CODE NULLIFY AREA CODE RECEIVING AREA LITERAL
    8 01 Reject Resolution
    8 02 Adjustments
    8 03 Collection/SC
    8 04 Statutes
    8 05 Examination/SC
    8 06 IRP
    8 07 PGLD
    8 09 Notice Review
    8 12 Refund Inquiry-Taxpayer Service
    8 14 POA/CAF/RAF
    8 15 CAWR/FUTA
    8 16 AUR
    8 17 Criminal Investigation
    8 19 Collection AO
    8 20 Examination AO
    8 20 Appeals AO
    8 21 Taxpayer Service A O
    8 22 SCWR – SC
    8 23 Dishonored Checks
    8 25 Entity
    8 40 Unidentified/Excess Collection
    8 41 Accounting
    8 42 Transship to PSC
    8 44 TAO/SC
    8 45 Receipt and Control
    8 46 Criminal Investigation
    8 47 TE/GE AO
    8 48 TAO/AO
    8 49 ERS/Rejects
    8 50 AM Remote Toll Free
    8 52 Compliance ASFR SBSE/BSC
    8 53 CCP (Centralized Case Processing)
    8 54 Compliance ASFR WI/AUSC
    8 55 Compliance ASFR WI/FSC

3.12.32.12.4  (01-01-2015)
Nullify Area Codes 11 and 13

  1. The Automated Underreporter (AUR) Program matches information returns against individual income tax returns to verify that income is reported and deductions are taken correctly. A computer matching process is completed to identify potential discrepancies. If a discrepancy is identified, a Compliance tax examiner performs an in-depth analysis following procedures in IRM 4.19.3, IMF Automated Underreporter Program. This analysis is completed using the AUR System. If the Compliance tax examiner is unable to resolve the discrepancy, a CP2501 or CP2000 Notice is issued, or an assessment is made.

    1. The CP2501 Notice requests additional information prior to issuing a CP2000 Notice. The CP2000 Notice proposes a change to income tax liability.

    2. If the taxpayer provides an acceptable explanation for the discrepancy, the case is closed with no change to the account. An assessment is made if the taxpayer agrees with all or part of the proposed change. Also, an assessment is made after issuance of a Statutory Notice of Deficiency if an agreement cannot be reached or there is no response to the notice.

    3. If the taxpayer responds after the case has been closed on the AUR System, the case is reconsidered. Reconsideration cases are worked using information from the AUR System, but actions are taken on IDRS.

  2. The Automated Liens System (ALS) supports revenue officers in field offices by tracking lien assignments and lien due dates. It provides the capability to print lien documents and the capability to support management information reporting on liens. It generates Notices of Federal Tax Liens and Releases of Liens and maintains a database of all outstanding items.

  3. Inventory Delivery System (IDS) is the inventory delivery system for collection cases. IDS uses decision analytical and established business rules to route cases to the Automated Collection System (ACS), the Queue, or direct field assignment IDS uses the Address Research (ADR) application to locate good addresses for undeliverable mail. IDS also uses the Telephone Number Research (TNR) application to locate current phone numbers for taxpayers. IDS receives data from the ACS, Automated Substitute for Return (ASFR), Taxpayer Delinquent Account (TDA) and Taxpayer Delinquency Investigation (TDI) by those application systems that pass their data to Standardized IDRS Access (SIA) which picks up relevant information from Corporate Files On Line (CFOL) and the Taxpayer Information File (TIF) before passing the data to IDS.

  4. Automated Non-Master File Taxpayer Delinquent Accounts (ANMF TDA) or 53'd modules which have become activated. All input should be obtained and updated on the Automated Non-Master File system (ANMF). Effective January 2004, NMF processing via IDRS was centralized on one mainframe in the Tennessee Computing Center (TCC).

  5. Standardized IDRS Access (SIA) is used by various Tier 1 and Tier 2 projects as a standardized method of accessing, receiving, and updating legacy systems. SIA includes both command codes and batch programs that extract Unisys and Corporate Files On Line (CFOL) data. SIA command codes are: AISDL, DMSDL, DMSUL, and ICPRS. SIA is a set of programs that take requests from smaller systems like Integrated Collection System (ICS) and ACS and generate records to emulate IDRS command code inputs.

  6. A control base cannot be established for the computer-generated unpostables by the systems identified in the table below due to a problem with the Employee Number. These codes are not to be input by an individual tax examiner. The table below identifies the computer generated unpostable by employee number.

    SYSTEM OLD IDRS SYSTEMICALLY GENERATED NUMBER   NULLIFY AREA CD RECEIVING AREA LITERAL DEFAULT
    ICS (01–10)
    88888881
      03 ICS 699
    ACS (01–10)
    88888882
      33 ACS 739
    AOIC (01–10)
    88888884
      03 AOIC 699
    TDA (01–10)
    88888885
      02 TDA 699
    Collections (01–10)
    88888886
      03   699
    AUR (01–10)
    89000000
      16 SCCB 849
    ALS 5801 (11–17)
    88500000
      03 SCCB 739
    ALS 5801 (21–36)
    885000000
      19 SCCB 299
    IDS 9901 (01–10)
    89209999
    (01-10)
    88888888
    03 Collection Area Office 739
    ANMF (01–10)
    88700000
      41 Accounting 119
    AUSC -ASFR 0669700005   54 AUSC-ASFR 669
    BSC - ASFR 0187208888   52 BSC-ASFR 964
    FSC - ASFR 1067500010   55 FSC/ASFR 799

3.12.32.13  (01-01-2015)
Accessing The GUF

  1. Authorized Access-GUF users are authorized to access only those accounts required to accomplish their official duties. GUF users must not access their own or spouse's account, the account of a friend, relative or co-worker, or any account in which they have a personal financial interest or any unauthorized access.

  2. Protection of the GUF User Employee-It is essential that only properly authorized employees have access to command codes because the GUF IDRS terminals can be used to change taxpayer accounts.

  3. ACCESSING THE GUF via IDRS-The GUF is accessed by CC UPDIS, CC UPASG, CC UPCAS, CC UPBAT, CC UPTIN, CC UPRES, and CC UPREV once the employee has signed on IDRS using their IDRS password. Once signed on IDRS an employee may access the GUF, IDRS and/or Microfilm Replacement System (MRS) if these system Command Codes are in the employee's profile of authorized actions on the terminal.

3.12.32.14  (01-01-2015)
Case Assignment

  1. All unpostable cases will be assigned on GUF, in the following manner:

    1. campus/area assigned or office identifier number-XX00000000

    2. unit assigned-XXXXX00000

    3. individual employee assigned-XXXXXXXXXX

    Note:

    Xs represent specific numbers 0 (zero) thru 9. 0 s represent no specific number.

  2. Campus assigned cases can be worked by any employee with access to Campus Jurisdiction in their profile.

  3. Unit assigned cases can be worked by any employee carrying the same employee number in the 3rd, 4th, and 5th position and the 1st and 2nd position is within the Campus jurisdiction in their profile.

  4. Individual assigned cases may be worked only by the specific employee the case is assigned to.

3.12.32.15  (01-01-2015)
GUF Validation

  1. GUF uses the National Account Profile (NAP) to validate the name and/or Taxpayer Identification Number (TIN) on unpostable cases and corrections.

    1. The validation will look at all URC 6 corrections involving a change to the name and/or TIN, and

    2. all URC "0" closures if the UPC is a 151, 152, 153, 156, 301, 303, 801, or 803.

  2. If the unpostable correction will not validate when an entity transaction is input or pending (e.g. Transaction Code 000 or Transaction Code 013), a definer-modifier "B" can be used. If the transaction will not post before the corrected unpostable, the case should be cycled instead of using the definer-modifier "B."

  3. If the unpostable case does not validate, GUF will not allow the closing action, unless (2) above applies and is followed.

3.12.32.16  (01-01-2015)
Unpostable Status Codes and Status Date

  1. The use of CC UPDIS, CC UPASG, CC UPBAT, CC UPCAS, CC UPRES and CC UPREV and the related command code definers and modifiers will set, display, and/or update the STATUS CODE and/or STATUS DATE of an unpostable record. The status code identifies what action has been taken for an unpostable case; the status date indicates when this action was taken. These command codes and status codes establish and maintain case control of all unpostable records on the Service Center Unpostable Master File (SCUPMF).

  2. The use of the command codes and definers, and definer modifiers will establish or update the "Status Code" of an unpostable case. The status code identifies what action has been taken on an unpostable case. The status date indicates when this action was taken.

  3. The following is a list of status codes and their definitions:

    • A-assigned, not corrected

    • C-corrected, not removed from the SCUPMF

    • F-a Files request was made to order the document

    • H-Quality Assurance hold

    • L-a letter has been sent

    • M-Microfilm Replacement System (MRS) Transcript Request

    • S-suspense, input when return has to be held (e.g., corresponding with taxpayer)

    • Q-accepted by Quality Assurance

  4. The status code and date will appear on line two of the CC UPCAS screen display following the literal "ST" .

  5. The command codes, definers, and modifiers that result in status code changes are as follows (these status code changes and updates are based on a valid command code request):

    Status Code Command Code and Definers/Modifiers
    "A" CC UPASG, definer is "B" , or "R" and modifier is blank; or CC UPREV with definer "E" , and modifier is blank set status code "A" .
    "C" CC UPRES with definers "A" , "B" , "D" , "O" , "1" , "2" , "5" , "6" , and "8" , and CC UPBAT and CC UPCAS definer "D" with modifier "4" , (closed cases still on the SCUPMF) set status code "C" . A closed unpostable case stays on CC UPTIN for 90 days after the case is removed from SCUPMF.
    "H" CC UPREV with definer "H" modifier Blank (one case) will hold a case (for an employee assignment number) from being released off the SCUPMF and sets status code "H" .
    "S" CC UPCAS with definer "D" , "M" , and "S" , with modifiers "A" , "B" , "C" , "D" , "E" , "F" , "G" , "H" , "I" , "J" , "K" , "L" , "M" , "N" , "O" , "P" , "Q" , "R" , "S" , "T" , "1" , "2" , "3" , case held in suspense on the SCUPMF and status code "S" set.
    "Q" CC UPREV with a Blank command code definer and modifier; accepted closed case still on the SCUPMF, status code "Q" is set.

3.12.32.17  (01-01-2015)
IDRS CASE CONTROL "NLUN"

  1. IDRS CASE CONTROL"NLUN" (Nullified Unpostable)-Anytime a case is closed with URC "2" , IDRS will automatically open a control base to the employee who input the transaction originally or to a specified designated area. If the control base is opened to other than the employee who input the transaction originally, the employee number used will be the last employee number organization within that particular range (i.e. Accounts Managements range is 300–499, the control base will be opened to XX39900000.).

  2. The control base will be established with the following:

    1. "A" status,

    2. Case Category "NLUN" (Nullified Unpostable),

    3. The Received Date (either the processing date of the run creating the case control, or the date of the actual taxpayer correspondence as shown on the original Data Processing (DP) adjustment).

    4. Activity Code UPnnnCyyyycc ("nnn" will be the unpostable code, and "yyyycc" the cycle the transaction originally unposted).

  3. Unpostables will route the case, if in their possession, and the Nullified Distribution Listing to the area responsible for the next action.

  4. Cases on the Nullified Distribution Listing as Area Office (AO) must be routed to either the appropriate AO or the campus counterpart. The following is a list of some AO and Campus counterparts:

    1. Taxpayer Service Area Office is the Accounts Management Campus counterpart.

    2. Compliance Area Office is CSCO counterpart.

    3. Exam AO is Examination Branch counterpart.

  5. The correct determination for where your campus will route the AO cases, should be coordinated between Unpostables, the campus functions, and their AO counterparts.

    Note:

    All Exam AO cases will be routed to the Exam function in the campus.

  6. Unpostables and all other unpostable functions (Examination, Entity Control, etc.) should have the Nullified Distribution Listing (NDL) and associated documents delivered to the areas by close of business, (COB) Friday of that week. The areas should begin working these cases Monday following the date of the NDL.

  7. These areas will be responsible for:

    1. analyzing the transactions originally input,

    2. remaking the transaction, if necessary, and

    3. closing the IDRS control base.

  8. An IDRS control base will not be opened if:

    1. the transaction is for a Doc Code 47.

    2. the employee number is not significant or invalid and/or falls within Nullify-Area Codes 11, 13, 22, or 42, and/or

    3. the case was closed with URC D.

3.12.32.18  (01-01-2015)
IDRS UNPOSTABLE CASE CONTROL

  1. It is not necessary to control a module with an unpostable record on Integrated Data Retrieval System (IDRS) except as follows.

  2. First Condition-The unpostable record is a Transaction Code 150 that meets all of the following conditions:

    1. The return is not in Category "A1" , Criminal Investigation case, or Category "B1" , Entity Control case, or Category "Z1" , Bankruptcy,

    2. The return has not or will not be resolved (closed) within six weeks of receipt. The unpostable is still on the Service Center Unpostable Master File (SCUPMF). Use the Unpostable cycle sequence number to determine the receipt date of the unpostable return.

    3. The return is not already controlled and/or displayed on IDRS CC TXMOD as an open unpostable. Unpostable records are identified as a "U" followed by the specific unpostable code, (i.e., UPC 313, UPC 175, UPC 189, or UPC 803).

  3. Second Condition-Any open unpostable record still on the SCUPMF, if the Taxpayer Advocate Services (TAS), Technical or Area Office functions:

    1. Request the case be placed under IDRS control.

    2. Request the addition or update of a CC TXMOD history item for an unpostable case already controlled (shown) on IDRS.

  4. Third Condition-A specific unpostable code procedure in IRM 3.12.166, EPMF Unpostables, IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution, IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution, or IRM 3.12.278, Exempt Organization Unpostable Resolution, requires IDRS case control, and the open case is still on the SCUPMF.

3.12.32.19  (01-01-2015)
General Information for GUF Command Code Screen Formats

  1. Master File and Area Use-CC UPASG, CC UPBAT, CC UPDIS, CC UPCAS, CC UPRES, CC UPREV and CC UPTIN are used by Campus (and Area Office) personnel to assign, research, correct (individual and batch closures) and review IMF, BMF, EPMF, PMF, and CAWR unpostable cases.

  2. Command Code—Primary Access Fields:

    1. The unpostable cycle sequence number (UP SEQ NUM) is the primary access field (input data) for CC UPBAT, CC UPDIS, and CC UPRES.

    2. The unpostable cycle sequence number and employee assignment number (new and old) are the primary access fields (input data) for CC UPASG, and CC UPREV.

    3. The primary access fields for CC UPTIN is the TIN of the unpostable record.

    4. The unpostable cycle sequence number and the CC definer(s) and modifier(s) are the primary access fields for CC UPCAS.

  3. GUF COMMAND CODE INFORMATION—SCREEN FORMATS

    1. The screen formats for the GUF command codes are representative of an actual screen. The valid values for these screens are as follows:
      "a" —position must be an alpha—a through z.
      "n" —position must be numeric—0 (zero) through 9.
      "v" —position must be an alpha-numeric or any other valid character (i.e., "-" dash, or a "," comma).

    2. Numbers on the screen will correspond with the item listed on the screen format.

  4. Each screen will show an Unpostable Sequence Number (UP SEQ NUM).

    1. This "UP SEQ NUM" is a unique number assigned to each unpostable record.

    2. It contains the processing cycle ("UP SEQ CYCLE" ) the unpostable record was controlled (added) to the Service Center Unpostable Master File (SCUPMF), plus a six (6) digit number assigned in sequence order.

    3. The UP SEQ NUM is assigned after the unpostable records have been sorted into Master File, Category, DLN sequence or Payment sequence number (within each category).

    4. For example, if the UP SEQ NUM is "201329000196" , the record was placed on the SCUPMF during Cycle "201329" and the record is the "196th" case within the MF, Category, DLN or Payment sequence number sort.

    5. The UP SEQ CYCLE does not identify the cycle the record went unpostable at Master File. The UP SEQ CYCLE and the Master File Unposting Cycle may be the same. The cycle for the record unposted is reflected on the New Unpostable Report (GUF 11–40) for each Master File.

  5. The ORIGINAL UNPOSTABLE CYCLE identifies the cycle the record went unpostable at Master File.

3.12.32.20  (01-01-2015)
Command Code UPASG-Screen Formats

  1. CC UPASG creates an "individual" or "batch" case reassignment of unpostable records.

  2. Input Display— CC UPASG (Individual): See Figure 3.12.32-1

    FORMAT DESCRIPTION
    UPASGv nnnnnn nnnnnnnnnn vv
    vvvvvn
    Reassignment of individual cases when all cases have the same UP SEQ CYCLE.
    UPASGv nnnnnn nnnnnnnnnn vv
    vvvvvvvvvvvn
    Reassignment of individual cases when the UP SEQ CYCLE is different than the COMMON UP SEQ CYCLE.

    Figure 3.12.32-1

    This image is too large to be displayed in the current screen. Please click the link to view the image.
    1. Line 1 - The Command Code definer "R" for individual case reassignment.

    2. Line 1 - The 6 digit cycle of the case(s) being reassigned.

    3. Line 1 - The 10 digit employee or unit number to whom the case is being assigned.

    4. Line 1 - Functional Area Code of employee/unit to whom case is being assigned.

      Example:


      AT = AMTAP
      EN = ENTITY
      CI = CRIMINAL INVESTIGATION
      EO = EXEMPT ORGANIZATION
      EP = EPMF ENTITY UNPOSTABLES
      EX = EXAMINATION
      CI = CENTRALIZED INSOLVENCY
      ST = STATUTES
      UP = UNPOSTABLES

    5. Line 2 - Last six digits of the case cycle sequence number if cases have a common cycle. Delete leading zeros.

    6. Line 2 - All twelve digits of the case cycle sequence number if the cases are from different cycles.

  3. Input Display— CC UPASG (Batch): Figure 3.12.32-2.

    Figure 3.12.32-2

    This image is too large to be displayed in the current screen. Please click the link to view the image.
    1. Line 1 - The Command Code definer "B" for batch case reassignment.

      Note:

      There is no break in the sequence of case numbers being assigned.

    2. Line 1 - The 6 digit cycle of the case(s) being reassigned.

    3. Line 1 - The 10 digit employee or unit number to whom the case is being assigned.

    4. Line 1 - Functional Area Code of employee/unit to whom case is being assigned.

      Example:

      EN = ENTITY
      CI = INVESTIGATION
      ST = STATUTES
      UP = UNPOSTABLES
      EX = EXAM

    5. Line 2 - Last six digits of the first case cycle sequence number - Last six digits of the last case cycle sequence number.

    6. Lines 3-24 - Additional cases input the same as Line 2.

  4. The sequence number for each individual unpostable case must be entered in the following format:

    1. Only one individual sequence number may be entered per line.

    2. Commas and blanks may not be used to separate one case from another.

  5. Format 1: When several cases all have the same UP SEQ CYCLE, "the code" should be input on line 1 as the COMMON-UP SEQ CYCLE. Then the last six digits of the sequence number may be input on lines 2 thru 23 without entering the leading zeros. Input the "COMMON UP SEQ CYCLE" in year and cycle format (YYYYCC).

  6. Format 2: When the UP SEQ CYCLE of one individual case is different from the COMMON UP SEQ CYCLE the complete ten digit sequence number for each case must be entered.

  7. With CC UPASG both the "COMMON UP SEQ CYCLE" and the complete (10 digit) sequence numbers may be included together on the same screen input; both types are valid for case reassignments of different cases during the same command code request.

  8. The sequence numbers for each batch of unpostable cases may be entered in two different formats. With either format the sequence numbers must be entered in pairs separated by a dash. Only one pair of sequence numbers may be entered per line. Commas and blanks may not be used to separate one case from another. A pair of numbers may not be split between two lines.

    1. Format 1: When several batches have the same UP SEQ CYCLE it should be input on line 1 as the COMMON UP SEQ CYCLE. Then the last six digits of the first sequence number and the last sequence number may be input on lines 2 thru 23 without entering the leading zeros. These pairs must be entered on separate lines (e.g., 96–183 entered on line 2, 190–320 entered on line 3, 350–359 entered on line 4, etc.).

    2. Format 2: When the UP SEQ CYCLE of one batch is different from the COMMON UP SEQ CYCLE the complete ten digit sequence number for the first case and the last case of each batch must be entered. These pairs must be entered on separate lines (e.g. XXXX28000197–XXXX28000583 entered on line 2 and XXXX29000001–XXXX29000953 entered on line 3, etc.)

    3. With CC UPASG both the "COMMON UP SEQ CYCLE" and the complete (10 digit) sequence numbers may be included together on the same screen input; both types are valid for case reassignment of different cases during the same command code request.

    Note:

    Only one Functional Area Code can be used at a time. If cases have to be reassigned to Exam and Entity, CC UPASG must be input twice. The input of the Functional Area Code is important since it will decrease and increase the inventory of the respective functions.

  9. CC UPASG with definer "R" (modifier "blank" ), immediately reassigns the case allowing correction activity the same day. Definer "B" (modifier "blank" ) reassigned the case overnight.

  10. CC UPASG can only reassign a maximum of 1,000 unpostable cases per line.

  11. The current status will be maintained when a case is reassigned within the same function.

  12. The status code and date will be updated when a case is reassigned to another function.

  13. On all reassignments, the data in the " Remarks" section will be maintained.

  14. Output Display: The terminal output display for CC UPASG (INDIVIDUAL and BATCH input) will be a blank screen with line 24 reflecting the terminal response if all input information was valid. Also, if the information was not validated it will display at the top of the screen with an ( * ) asterisk and an alpha character indicating why it did not validate.

  15. Valid CC UPASG Request: The output terminal responses are "Single Case Reassigned" , or "nn,nnn Batch Cases Reassigned" .

    Note:

    The nn,nnn will display a total of batch cases reassigned. This valid response indicates that all input reassignments were processed and no input error conditions occurred.

  16. Error Messages for Invalid CC UPASG Requests:

    1. REQUEST DENIED/INCORRECT DEFINER-indicates that the command code definer is other than " B" or "R" .

    2. EMPLOYEE NUM IS NOT NUMERIC or EMPLOYEE NUM HAS INVALID SC CODE—indicates the NEW employee number is non-numeric, and/or the first two digits are not a valid Campus or Area Office Code (e.g. 07–ATSC, 08–ANSC, 09–KCSC, 02–CSC, 06–AUSC, 01–BSC, 05–PSC, 04–OSC, 03–MSC and 10–FSC).

    3. INVALID CYCLE NUMBER—indicates that the common unpostable sequence number cycle is invalid because The YEAR of the common cycle is not in the range of "84" to the current year (year must be 84 or subsequent), and/or The WEEK of the common cycle is not in the 1 to 53 range.

    4. FUNCTIONAL AREA CODE REQUIRED-indicates an attempt is being made to reassign without identifying the functional area.

    5. INVALID FUNCTIONAL AREA CODE-indicates the functional area code was used other than UP, EN, EO, EP, ST, EX or CI.

    6. "UP–SEQ–NUMBERS MISSING" -indicates that the common unpostable sequence cycle is missing and the first and last sequence numbers are blank.

    7. INVALID SCREEN FORMAT FOR SEQ NUMBERS-indicates that there is an invalid screen format when definer code "R" is used.

3.12.32.21  (01-01-2015)
CC UPBAT-Screen Formats

  1. CC–UPBAT is used to batch (MASS) close unpostable records that have a Campus or "Unit" employee number.

  2. Input Display- CC UPBAT: Figure 3.12.32-3.

    FORMAT DESCRIPTION
    UPBATv nnnnnn nn
    vvvvvn-vvvvvn
    Batch (Mass) closure of unpostable records when all cases have the same UP SEQ CYCLE.
    UPBATv ---------nn
    vvvvvvvvvvvn-vvvvvvvvvvvn
    Batch (Mass) closure of unpostable records when the UP SEQCYCLE is different than the COMMON UP SEQ CYCLE.

    Figure 3.12.32-3

    This image is too large to be displayed in the current screen. Please click the link to view the image.
    1. Line 1 - Command Code Definer. For valid unpostable Command Code definers see IRM 3.12.32.11, Codes and Definers.

    2. Line 1 - The 6 digit cycle of batch being closed.

    3. Line 1 - Nullify Area Code. For Nullify Area Codes and their receiving areas see IRM 3.12.32.12.

    4. Line 2 - Last six digits of the first case cycle sequence number. Last six digits of the last case cycle sequence number. If cases have a common cycle.

    5. Lines 3-22 - Additional cases input the same as Line 2.

  3. The sequence numbers for each batch of unpostable cases may be entered in two different formats. With either format the sequence numbers must be entered in pairs separated by a dash and only one pair of sequence numbers may be entered per line.

    1. Format 1: When all the cases have the same UP SEQ CYCLE it should be input on line 1 as the COMMON-UP SEQ CYCLE. Then the last six digits of the first sequence number and the last sequence number may be input on lines 2 thru 22 without entering the leading zeros (e.g., line 2 = 1002–2010; line 3 = 2013–2089; line 4 = 2093–2214; etc.).

    2. Format 2: When the UP SEQ CYCLE of one batch is different from the UP SEQ CYCLE of another batch the COMMON UP SEQ CYCLE on line 1 should be left blank. Then the complete 12 digit sequence number for the first case and the last case of each batch must be entered. (e.g., line 2 = XXXX39000883–XXXX39001234; line 3 = XXXX41000387–XXXX41000398).

    3. The CC–UPBAT unpostable sequence numbers (UP SEQ NUMBER-FIRST and UP SEQ NUMBER-LAST) are always in pairs for both closure requests. There is only one pair per screen line, with a maximum of twenty (20) screen lines input.

    4. The "COMMON UP SEQ CYCLE" and complete 12 digit sequence number formats are not valid on the same command code request when using CC–UPBAT. CC–UPBAT can only close 1,000 cases per line.

  4. Command code definers "T" and "W" will provide the capability to delete erroneously batch closed unpostables.

    1. Definer "T" will match beginning to ending sequence numbers against those batch closure records that were generated the SAME day. If a match is found, attempted closure action will not be performed.

    2. Definer "W" will match beginning—ending sequence number to allow tax examiners to place batches of unpostable cases back into assigned status if the case(s) had been previously batch closed in error.

    3. Examples of Definer "T" and "W" :
      Definer "T"
      Entered sequence numbers 001–025. Was not suppose to enter 015–025. Use CC UPBAT definer "T" . Enter sequence numbers 001–025. Re-enter sequence numbers 001–014.
      Definer "W"
      Cases are placed into "A" status.

  5. Output Display: The terminal output screen format for CC UPBAT is the same as the input screen display format, except that line 24 reflects the terminal response as to the validity of the input request.

  6. Valid CC UPBAT Request: Output terminal response is BATCH RECORD GENERATED. This valid response indicates that all input batch (MASS) closure requests for CC UPBAT were processed and no input error conditions occurred. Batch resolution records have been generated for all the records identified by each input UP SEQ NUMBER-FIRST through LAST.

  7. Error Message for Invalid CC–UPBAT Requests:

    1. NULLIFY AREA CODE INVALID/MISSING—indicates that a nullified area code used for a specific URC is invalid or that a nullified area code is missing.

    2. PLEASE CORRECT INVALID DATA—indicates that a validity or consistency error has been encountered for the input request.

    3. REMARKS DATA REQUIRED WITH URC "D" , "1 " , "2" , "8" , -Indicates that remarks were not entered when the unpostable was closed with an URC "D" , "1" , "2" , "8" .

  8. For Definer Code "0" the Remarks (line 8 of the screen positions 1–20) will be automatically generated into this field for CC UPBAT. The generated remarks will be BATCH CLOSURE followed by the employee assignment number of the employee inputting CC UPBAT.

3.12.32.22  (01-01-2015)
CC UPREV-Screen Formats

  1. CC UPREV-validates requests for quality review action. Prior command code must be CC UPDIS (CC UPRES retrieved) to display the unpostable record. CC UPREV is only used to review or delete CC UPRES and CC UPBAT closure actions.

  2. INPUT DISPLAY-UPREV: Figure 3.12.32-4.

    FORMAT DESCRIPTION
    UPREV a nnnnnnnnnnnn n Preceded by CC UPDIS. Used to review or delete CC UPRES and CC UPBAT closure actions.

    Figure 3.12.32-4

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  3. The following information must be included on line 1 of Command Code UPREV to review CC UPRES and CC UPBAT closure actions.

    1. Definer - for valid unpostable command code definers see IRM 3.12.32.11.

    2. Common modifier code - Always blank.

    3. UP sequence number - Generated by CC UPDIS.

    4. Error indicator - Generated.

  4. The following information must be included on line 1 of Command Code UPREV to delete CC UPRES and CC UPBAT closure actions.

    1. Definer.

    2. Common modifier code - Always blank.

    3. UP employee number QR hold - Input only with Definer Z.

    4. Error indicator - Generated.

    Note:

    GUF will release the hold prior to the eighth day if Command Code UPREV is input without a modifier.

  5. CC UPREV is valid for all Master Files and it may be used by all areas inputting CC UPRES unpostable case closures. CC UPREV may be used for quality review or to delete incorrect actions.

  6. The guidelines for when to use CC UPREV for quality review purposes are included in IRM 3.30.28, Individual Review.

  7. OUTPUT DISPLAY: The terminal output display for CC UPREV is the same as the input screen display format, except that line 24 reflects the terminal response as to the validity of the input request.

  8. VALID CC UPREV REQUEST: Output terminal response "UPREV EXECUTED" indicates that no error conditions were included in the command code input.

  9. ERROR MESSAGES FOR INVALID CC UPREV REQUESTS:

    1. "REQUEST DENIED/INCORRECT DEFINER" - Indicates the command code definer is other than blank, "E" , "H" , "Y" , or "Z" .

    2. "INVALID EMPLOYEE NUMBER" - Indicates the employee number is not numeric or first two digits are invalid.

    3. "REVIEWER CANNOT REVIEW OWN CASE" - Indicates reviewer is attempting to place hold on a unpostable case assigned to them.

    4. "PRIOR COMMAND IS NOT UPDIS" - Indicates employee is entering CC UPREV with a blank, "E" , "H" , "Y" or "Z" definer without first entering UPDIS to display unpostable case.

    5. "STATUS INVALID FOR QR ACCEPT" - Indicates definer is blank and status code is not C or H.

    6. "STATUS INVALID FOR QR ERROR" - Indicates definer is "E" and status code is not "C" , "H" , "Q" , or " S" .

    7. "STATUS INVALID FOR QR HOLD" - Indicates definer is "H" and status code is not "C" , "Q" , or "S" .

3.12.32.23  (01-01-2015)
FORM 4251

  1. Form 4251, Return Charge-Out, GENERATION CRITERIA is as follows:

    1. GUF generates a Form 4251, Return Charge-Out, which contain information necessary to resolve the Unpostable Condition.

    2. Form 4251, Return Charge-Out, is also generated for certain AUTO or MASS closed unpostable records that have been deleted (voided); these records may require follow-up action by the preparer or designated area.

  2. Form 4251, Return Charge-Out, CONTENT—

    1. The Form 4251, Return Charge-Out, always contains the TIN, MFT, Tax Period, Status Date, DLN, Name Control, Receiving Area (Recipient Code), Category Code, Cycle Sequence Number, Unpostable Reason Code (UPC), Transaction Code, and Master File of the unpostable record.

    2. The IDRS source document file folder number of Area Office payments (Transaction Code 670 or 640) will generate for Document Code 18 records.

    3. The transcribed name and address will generate on the Form 4251, Return Charge-Out, when the unpostable is a long entity IMF return. This information should be used as part of the research tools in resolving unpostables prior to requesting the return from the Files. It should also be used to correspond for missing returns.

    4. Additional Form 4251, Return Charge-Out, content is provided in the following chart:

    IF THEN
    the Unpostable Record is in Category " Y1" , "Y2" , "F1" or " F3" The transaction entity code (IMF only), filing status code (IMF only), Master File Name Line and Master File Name Control may also appear on the Form 4251, Return Charge-Out.
    the unpostable record is a Federal Tax Deposit, the Electronic Federal Tax Payment System (EFTPS) TUS number will be generated.
    the unpostable record meets credit interest criteria it will print the interest reduction overpayment amount as an alert that it must be worked expeditiously.
    the Unpostable is EPMF, the plan number will generate on Form 4251, Return Charge-Out.

3.12.32.23.1  (01-01-2015)
ROUTING OF Unpostable Code (UPC) Document (DOC) REQUESTS - Form 4251, Return Charge-Outs

  1. The following table identifies which areas receive Form 4251.

    ROUTING OF UNPOSTABLE DOCUMENT REQUESTS

    Form 4251
    Recipient Code
    Category Expedite Receiving Area Routing Used to determine
    Files / Unpostables–1 F–1 Unpostables No Unpostables closures
    Files / Unpostables–2 F–3 Unpostables No Unpostables closures
    Files / Unpostables–2 Y–1 Unpostables   Remittance processing closures for UPCs 151, 152, 153, 156, 166, 176, 301 and 303.
    Files / Unpostables–2 Y–2 Unpostables   Remittance processing closures for Prior Year and Repeats.
    Criminal Investigation A–1
    A–2
    Criminal Investigation No CI closures
    Entity Control B–1
    B–2 and B-3
    Entity Control No Entity closures
    Examination E–1 Examination No Examination closures
    Examination / Statute E–2 Examination Yes Examination Statute Closure
    Examination E–3 Examination No Examination batch void closures
    Unpostables
    to Preparer
    D–3 Unpostables No Adjustment void closures
    Unpostables
    to Preparer
    V–1 Preparer No Adjustment closures
    Statute
    Protection
    C–1 Statute Protection Yes Statute Reject closures
    Statute
    Protection
    C–2 Statute Protection Yes Statute batch void closures
    Unpostables
    –8
    C–3 Statute Protection Yes Potential Statute closures
    Unpostables
    –8
    C–5 Unpostables Yes Credit Interest Returns closures
    Unpostables
    –8
    G–1 Unpostables Yes Individual FTD closures
    Unpostables
    –9
    D–1 Unpostables No Individual closures
    Unpostables
    –9
    R–1      
    Unpostables
    –9
    L–1     Individual closures (FOD only)
    Unpostables
    –9
    L–5     Individual closures
    Unpostables
    –9
    L–7   Yes Individual closure—Unpostable credit transfer
    Unpostables
    –9
    W–3     Individual closures (UPC 305 and Transaction Code 150 with MFT 02, 33, and 34).
    Unpostables
    –9
    W–5     Individual closures (Transaction Code 150 or 370).
    Unpostables
    –9
    Y–1     All Remittance processing closures, except UPC 151, 152, 153, 156, 166, 176, 301 and 303.
    Unpostables
    –9
    Y–2 Unpostables   All Remittance processing Closures for Prior Year and Repeats. Individual Closures.
    Unpostable–10 Z–1 Unpostables No Individual bankruptcy closures.
    Electronic Filing Unit ALL Electronic Filing No Individual closures
    Unpostable F–3/ F1 Unpostables No Individual PMF closures.

    Note:

    No Form 4251, Return Charge-Out, is generated for "L3" , "P1" , "V3 " , "V5" , "V7" , "W1 " , "W5" and "Y1" for UPC 140/399 cases with matching With—Remittance (ISRP/RPS) Transaction Code 150 and With—Remittance (ISRP/RPS) Transaction Code 610.

    Note:

    Form 4251, Return Charge-Out, with Files to Nullify Area in the recipient field will be routed from Files to the appropriate area.

  2. Form 4251, Return Charge-Out, are generated for IMF, BMF, PMF, AND EPMF unpostable records weekly for each unpostable cycle, and sorted in Master File, Recipient Code and DLN sequence (DLN within the Master File and Recipient Code Sort). The 2nd, 3rd, or 4th requests are also generated Daily.

    1. The Form 4251, Return Charge-Out, is routed to the Unpostable, Entity Unpostable, Criminal Investigation, Examination and Statute functions and should be received in DLN sequence within the Master File Recipient Code sort, except for requests that cannot be filled during the initial document pull (i.e., Form 4251, Return Charge-Out, routed to the Federal Records Center - FRC).

    2. UPC 191 will be sorted to the front of all other unpostables in Category E1.

  3. In addition to the specific categories, the following conditions will not generate a Form 4251, Return Charge-Out:

    1. Category "Y1" (Match List Cases).

    2. Transaction Code 42X and Document Code is 77.

    3. Transaction Code 740 or 841 Document. Code is 45.

    4. UPC 152 or 159 and Transaction Code is 120, 140, 141, 142, and Document. Code is 14, 49, 63, 77, 78, 79, 80 or 81 and Category is not "F1" / "F3" .

    5. Magnetic Tape PMF.

    6. UPC 324.

    7. Transaction Code 290 and Blocking Series is 590 thru 599 and MFT is 13 or 55.

    8. Check Digit Correction.

    9. AIMS Closure.

    10. With—Remittance (ISRP/RPS) Transaction Code 610 is Category B 1, Entity Control.

  4. Example of a Form 4251. Figure 3.12.32-5.

    Figure 3.12.32-5

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  5. The Form 4251, Return Charge-Out, elements are listed in the following chart:

    Form 4251, Return Charge-Out, ELEMENTS
    "E1" Page Number
    "E2" TIN
    "E3" TIN–Type
    "E4" Literal "MFT"
    "E5" MFT Code
    "E6" Literal "PN"
    "E7" Plan-Number
    "E8" Tax Period
    "E9" Status Date
    "E10" DLN
    "E11" Name–Line–2
    "E12" Unpostable Sequence Number
    "E13" Name Control
    "E14" Name–Line–1
    "E15" Street Address
    "E16" Literal "EFT"
    "E17" or EFT Number
    "E18" City
    "E19" State
    "E20" ZIP Code
    "E21.1" Unpostable DOC–Recipient
    "E21.2" Employee–Number–Assign
    "E21.3" Variable Recipient Data
    "E22" Literal "CAT"
    "E23" Unpostable–Category–Code
    "E24" Campus Abbreviation
    "E25–E32 " Literals
    "E33" Unpostable–Sequence–Number
    "E34" Repeat–Indicator "R" , "Blank " , or "S"
    "E35" Unpostable Code
    "E36" Unpostable Reason Code
    "E37" Primary Transaction Code
    "E38" Secondary Transaction Code
    "E39" Entity Code
    "E40" Filing Status Code
    "E41" Payment Sequence Number
    "E42" Assessment Statute Expiration Date (ASED )
    "E43–E48 " Literals
    "E49" Master File System ID Code
    "E50" Master File Name Line–1
    "E51" Master File Name Control
    "E52" Fiscal Year Month
    "E53" Filing Status Code
    "E54" Primary or Interest Reduction Amount "Refund"
    "E55" Variable UPC DATA
      Combat Zone "COM–ZONE"
      Vestigial Cycle
      Vestigial DO
      XREF SEQ NUM
      XREF TIN
      Doc Request Remarks
  6. Section 21.2 and 21.3 will print the UP–DOC–REQUEST Remarks if CC UPCAS with Definer "D" and Definer modifier "1" , "2" , "3" , or " 4" are used.

  7. Otherwise, Section 21.2 will contain the Nullify– IDRS–Control Number (employee number assigned to the record either from the original input or the employee number GUF assigned to the record) if AUTO-voided with URC "2" . Or, it will display the employee number assigned if the case is a repeat unpostable.

  8. Section 21.3 will print the literal BKRUPT if the unpostable is a bankruptcy Category Code "Z1" case.

3.12.32.24  (01-01-2015)
Form 8749, Unpostable Action and Routing Slip

  1. The Form 8749, Unpostable Action and Routing Slip, should be used anytime a case is routed to another functional area.

  2. All significant research must be performed and all applicable boxes must be checked on the Form prior to routing the case.

3.12.32.24.1  (01-01-2015)
Distribution Of Reports And Listing

  1. FORMAT/CONTENT/PURPOSE AND USE—Information and distribution for each of the Unpostable Reports and Listings identified below are contained in IRM 3.13.62, Media Transport and Control (See the following chart).

    Run/File ID # Title
    GUF-07-40 UNP INTEREST REDUCTION (WEEKLY)
    GUF-07-41 NEW— UP— ERROR—REPORT — GUF 07
    GUF-07-42 NEW UNPOSTABLES WITH INTEREST FREE PERIOD DUE TO EXPIRE
    GUF-07-43 UNPOSTABLE CREDIT INTEREST SUMMARY
    GUF-07-49 RUN CONTROL REPORT — GUF 07
    GUF-07-90 UP—DOC—REQUEST SUMMARY REPORT
    GUF-11-40 NEW UNPOSTABLE REPORT AND SUMMARY
    GUF-11-41 NO—MATCH—PURGE—LIST — GUF 11
    GUF-11-49 RUN CONTROL REPORT — GUF 11
    GUF-12-49 RUN CONTROL REPORT — GUF 12
    GUF-13-41 UNPOSTABLE ISRP/LB TC 150 NO MATCH LIST
    GUF-13-42 UNPOSTABLE ISRP/LB TC OTHER THAN UPC 140/399
    GUF-13-49 RUN CONTROL REPORT — GUF 13
    GUF-13-90 UP—DOC—REQUEST SUMMARY REPORT
    GUF-15-40 New UNPOSTABLE REPEATS HISTORY REPORT
    GUF-15-41 NEW UNPOSTABLE REPEATS HISTORY SUMMARY
    GUF-15-42 NEW UP REPEATS ERROR REPORT — GUF 15
    GUF-15-49 RUN CONTROL REPORT — GUF 15
    GUF-21-40 UNPOSTABLE CASE ASSIGNMENT LIST
    GUF-21-41 UNPOSTABLE REJECTED ACTIVITY LIST
    GUF-21-42 UNPOSTABLE REJECTED ACTIVITY SUMMARY
    GUF-21-43 UP CLOSED CASE LIST
    GUF-21-44 UP CLOSED CASE SUMMARY
    GUF-21-46 BATCH DELETE LIST
    GUF-21-49 RUN CONTROL REPORT — GUF21
    GUF-21-90 UP—DOC—REQUEST SUMMARY REPORT
    GUF-51-40 LIST OF UNMATCHED GUF DATA BASE AND TRANSACTION FILE RECORDS
    GUF-51-41 LIST OF CORRECTION ERRORS
    GUF-51-42 LIST OF GUF 5131 RECS WITHOUT MATCHING UP—TIN—RECS
    GUF-51-43 INT-REDUCT-PRINT-FILE (WEEKLY)
    GUF-51-44 UNPOSTABLE CREDIT INTEREST SUMMARY
    GUF-51-45 ACCOUNTS RECEIVABLE LISTING FOR UNPOSTABLES
    GUF-51-49 GUF EXTRACT RUN CONTROL REPORT
    GUF-52-49 RUN CONTROL REPORT — GUF 52
    GUF-53-40 IMF UNPOSTABLE CONTROL REPORT
    GUF-53-41 UNPOSTABLE WORKLOAD REPORT (Weekly)
    GUF-53-42 REVENUE RECEIPT CONTROL SHEET NULLIFIED UNPOSTABLES
    GUF-53-43 WEEKLY RESOURCE AND INVENTORY REPORT FOR O/F/P
    GUF-53-44 ACCOUNTS RECEIVABLE REPORT FOR UNPOSTABLES
    GUF-53-49 RUN CONTROL REPORT — GUF 53
    GUF-55-40 UNPOSTABLE EMPLOYEE ASSIGNMENT AGED LIST
    GUF-55-41 SUMMARY OF UNPOSTABLE BANKRUPTCY CASES UPC 322
    GUF-55-42 UP EMPLOYEE ASSIGNMENT/AGED SUMMARY
    GUF-55-43 UPC INVENTORY REPORT
    GUF-55-44 QUARTERLY Form 720 UNRESOLVED UNPOSTABLE LISTING
    GUF-55-45 CAF Unit Weekly Historical UP Report
    GUF-55-46 NULLIFIED DISTRIBUTION SUMMARY
    GUF-55-47 NULLIFIED DISTRIBUTION LIST
    GUF-55-48 WEEKLY CAF SUMMARY REPORT
    GUF-55-49 RUN CONTROL REPORT —GUF 55
    GUF—55—50 CCP, EXAM & APPEALS UP INVENTORY
    GUF-57-49 RUN CONTROL REPORT — GUF 57
    GUF-60-40 UNPOSTABLE PCD LISTING
    GUF-60-41 PCD DATA CONTROL
    GUF-60-49 RUN CONTROL REPORT — GUF 60
    GUF-87-40 UNPOSTABLES ANNUAL O/F/P WORK PERFORMANCE AND CONTROL REPORT

3.12.32.25  (01-01-2015)
General Information for Unpostable Listings and Reports

  1. Reports and listings are produced by the Generalized Unpostable Framework (GUF). These reports, listings are used by management to identify, control, and manage inventories.

  2. Most GUF Reports are available on Control-D.

  3. It is mandatory each function responsible for resolving unpostable conditions review the GUF 51-41, List of Correction Errors, each cycle for potential errors. Resolve the unpostable condition by reworking the case following original unpostable instructions. See IRM 3.12.32.40, List of Correction Errors.

3.12.32.26  (01-01-2015)
GUF 07-42 and GUF 51-43, and GUF 07-43 and 51-44

  1. Background - In an effort to reduce the amount of interest paid by the Internal Revenue Service due to untimely processing, the GUF 07- 42, NEW UNPOSTABLE WITH INTEREST FREE PERIOD DUE to EXPIRE, will be produced for all IMF and BMF Transaction Codes 150, 295, and 299 unpostable records where the credit interest date is in jeopardy or has expired. See Figure 3.12.32-6.

  2. The report will list:

    Figure 3.12.32-6

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    Figure 3.12.32-7

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    1. Overpayments from returns ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and/or carryback claims (Transaction Code 295/299) for the current year in excess ≡ ≡ ≡ ≡ ≡ that may not be processed within the 45 day interest free period.

    2. Items to be included are those with a tax class 2 or 3 and an MFT code of 02, 05, 30, 33 and 34 on which 25 days or more have elapsed from the Credit Interest Date (Return Due Date, Correspondence Received Date or the Received Date, whichever is later).

    3. The report will exclude UPC 189 and 353, True Duplicates.

  3. The GUF 07-42, NEW UNPOSTABLE WITH INTEREST FREE PERIOD DUE to EXPIRE, will provide Unpostables, Exam, Statutes, CI, and Entity Control with a product to identify overpayment documents requiring corrective action to refund the overpayment within the 45-day interest free period.

  4. Expedite the unpostable cases appearing on the GUF 07-42, NEW UNPOSTABLE WITH INTEREST FREE PERIOD DUE to EXPIRE, to protect the interest free period.

  5. The Interest Date used for determining the records to appear on this report is latest of the following:

    1. The latest return correspondence received date, or

    2. The received date, or

    3. The return due date if a correspondence received date is not present, and/or a received date (late filed) is not present.

    4. This date shows on the report as the "INTEREST DATE" .

  6. The report is sorted by

    1. Expired Date Indicator.

    2. UP–Category Code.

    3. Unpostable Sequence Number.

  7. This report contains the following for each record identified:

    1. New Unpostable receipt Indicator

    2. Unpostable Category Code

    3. UP SEQ NUM

    4. Repeat Indicator

    5. DLN

    6. TIN and TIN type

    7. MFT

    8. Tax Period

    9. Transaction Code

    10. UPC and Reason Code

    11. Original Unpostable Cycle

    12. UP Status Code and Date

    13. Interest Date

    14. Interest Date + 45 Days

    15. Overpayment amount

    16. Employee assignment number

  8. The GUF 07-42, NEW UNPOSTABLE WITH INTEREST FREE PERIOD DUE to EXPIRE, and The Interest Reduction Report and Interest Reduction Summary should be used as a management tool to pinpoint the range of overpayments and the number of returns falling into each category and monetary range.

  9. If Category "A1" (Criminal Investigation) or "Z1" (bankruptcy), no special action is necessary, except to photocopy the Interest Reduction Initiative Report and forward it to CI.

    Note:

    This should be done the same day Unpostables receives the report.

  10. If Category "B1" , "B3" , or "B4" the Entity Control function will take the necessary action to expedite resolution of the unpostable return, and reduce the amount of interest paid. Unpostables will forward a copy of the Interest Reduction Report to Entity the same day they receive it.

  11. Category "C1" or "C2" generally should not appear on this report. If a Category "C1" or "C2" appears on the list, forward a copy of the Interest Reduction Report to Statute Protection function the same day it is received.

  12. Category "C1" Potential Statute cases (returns) may appear on this report.

  13. Any returns or carryback claims in Categories "F1" , "F3" , "L1" , "L3" , "L5" , "R1" , "W3" , "Y1" and "Y2" , may appear on the report.

3.12.32.27  (01-01-2015)
(GUF 07-90, 13-90, and 21-90) - Unpostable Document Request Summary Report

  1. The Unpostable Document Request Summary Report (GUF 07–90, 13–90, 21–90) will be generated whenever a document has been requested, both daily and weekly, from:

    1. GUF 07–40 - Initial document requests, or

    2. GUF 13–43 - Initial With—Remittance (ISRP/RPS) document requests, or

    3. GUF 21–45 - Subsequent requests from CC UPCAS with definer code "D" and modifier codes "1" , "2" , "3" , and "4" .

  2. This report should be used to determine if all document requests have been generated and received from Files.

  3. It is suggested that the Unpostable function provide the Files function with a copy of this report. This would assist the Files function in determining if they received all the charge-outs from Machine Services.

  4. The DOC–SORT–CODE is a reflection of the recipient field on the Form 4251, Return Charge-Out .

  5. The following chart lists these codes and fields: Figure 3.12.32-8.

    Note:

    The Category Code determines the Recipient field area.

    Figure 3.12.32-8

    This image is too large to be displayed in the current screen. Please click the link to view the image.
    DOC–SORT–CODE RECIPIENT FIELD CAT–CODE
    "01" Files/Unpostable "F1" except UPC 503
    "02" Files/Unpostable "F3" except UPC 501
    * "Y1"
    * "Y2"
    "03"
    Fraud Detection Center (Det. Ctr. TC 914
    Fraud Det. Ctr.TC 916
    Fraud Det. Ctr.TC 918
    Fraud Det. Ctr.TC 016
    Fraud Detection Center
    Fraud Det. Ctr.TC 914
    "A1"




    "A2"
    "04" Entity Control "B1/B3/B4"
    "05" Examination
    Examination—Statute
    Examination—Void
    "E1"
    "E2"
    "E3"
    "06" Files to Nullify Area "D3"
    All Auto voided Documents
    "06" Unpostable to Preparer Manual Voided Documents
    "07" Statute Protection "C1"
    "C2"
    "08" Unpostables "C3"
    "C5"
    "G1"
    "09" Unpostables "D1"
    "L1"
    "L5"
    " L7"
    "R1"
    "W3"
    " W5" (Transaction Code 150 or 370)
    "10" Unpostable "Z1"
    "11" Electronic Filing Unit ALL
    "20" Files/Unpostables "F1" (PMF)
    UPC 503
    "21" Files/Unpostables "F3" (PMF) UPC
    501
    "98" Unpostables (ALL) ALL
    "99" Route to Rejects ALL***
    * Only for UPCs 151, 152, 153, 156, 166, 176, 301, and 303.
    *** The Category Code determines the Recipient field area.

3.12.32.28  (01-01-2015)
(GUF 11–40) New Unpostable Report and Summary

  1. The GUF 11-40 New Unpostable Report is generated for new IMF, BMF, EPMF, PMF, and CAWR unpostables.

    1. These reports identify the new unpostable cases (except AUTO closures) and are generated weekly for each cycle.

    2. Unpostable cases can be produced more than once per cycle for a Master File.

    3. Each time a NEW UP Report is generated a summary report is also generated.

    4. The summary sheet breaks down the total of each category by MF, repeats, and AUTO closures.

    5. Based on the Master File of the New UP Report, the content and format of the report varies as shown in Figure 3.12.32-9 and Figure 3.12.32-10.

      Figure 3.12.32-9

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      Figure 3.12.32-10

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  2. The sequence number is assigned to records after they are sorted into DLN or Payment Sequence Number order.

  3. The GUF 11-40 Report starts a new page each time the category changes.

  4. Criminal Investigation, Entity Control, Examination and Statutes can access the GUF 11-40 Report through Control D. Unpostables will no longer route a copy of the GUF 11-40 to these areas.

  5. The "Working Copy" is used to:

    1. Reassign cases to individual tax examiners; and

    2. MASS (CC UPBAT) close cases.

  6. Immediately route "A1" , "A2" , "B1 " , "B3" , "C1" , "C2" , "E1 " , "E2" and "E3" to the responsible processing function. These should be routed the same day the "NEW UNPOSTABLE REPORT" is received.

  7. Expedite the reassignment of "C3" and "C5" cases to tax examiners with CC UPASG, and route the related unpostable documents to these individuals.

  8. Reassign "L3" cases to tax examiners with CC UPASG (No documents are received and a copy of the report is given to each individual tax examiner).

  9. Reassign "D1" , "L1" , "L5 " , "L7" , "W1" , "W3 " , and "Y2" cases to tax examiners with CC UPASG. Route the related unpostable documents and transcripts ("W1" / "W3" ) to these individuals.

  10. MASS Close "E3" cases with CC UPBAT, RC 2 or reassign (depending on local option).

  11. Route category "V5" reports to the supervisor:

    IF THEN
    any Transaction Codes other than 120, 140, 141, 142, and/or 922, notify immediate supervisor (or designated responsible individual).

    The supervisor will contact the CSA or Planning & Analysis Staff Analyst regarding a possible "program problem for these generated transactions" .

    MASS (URC "D" or "2" / CC UPBAT-voided) close these cases as directed by the supervisor.
    generated Transaction Code 120, notify supervisor (or designated responsible individual);

    the supervisor will determine if these generated TCs 120 must be MASS closed using URC "D" or " 2" .

    Use CC UPBAT to void or reassign to tax examiners for INDIVIDUAL case closures.
    NOTE: Generated TC 120 cases can generally be identified by unique DLNs.
    non-generated TC 120, reassign to a tax examiner for INDIVIDUAL case closure.
    TC 140, 141, or 142, reassign to a tax examiner for INDIVIDUAL case closure.

    If these transactions involve a "program problem" they may be MASS voided (URC "D" or "2" .
    Use CC UPBAT). The supervisor (or designated responsible individual) will determine if MASS closure is necessary for these "V5" unpostable records.
  12. MASS close (URC D or 2 / "CC UPBAT" ) any CAWR "V8" records that cannot be worked as an INDIVIDUAL case; generally this action will be designated by separate guidelines involving CAWR workload completion dates. If no such guidelines have been received, reassign the CAWR—Category "V8" (MFT 88, Transaction Code 980/982) cases to tax examiners for INDIVIDUAL case closure (No documents) with CC UPASG.

  13. Review Category "F1" Form 4251, Return Charge-Out, and unpostable record (CC UPDIS); If closure is possible for obvious errors URC "A" , "0" , "5" , "6" , or quick closures (URC "D" or URC "2" ), destroy Form 4251, Return Charge-Out. If closure cannot be made, route the Form 4251, Return Charge-Out to Files in strict DLN order.

  14. Using a copy of the New UP Report, request microfilm (retention register) for "W5" cases requiring microfilm. Use the original "W5" report to reassign these cases to tax examiners (CC UPASG) for INDIVIDUAL case closure. When microfilm received, route to appropriate tax examiner.

  15. Receive Category "F1" , " F3" , and "Y1" Form 4251, Return Charge-Out, from Files: reassign the case to a tax examiner with CC UPASG for INDIVIDUAL case closure. Route the returns/documents to these individuals.

  16. The New UP Report "Y1" -With-Remittance (ISRP/RPS) TC150/610 information is retained for research and an audit trail. The ISRP/RPS listings (GUF 13–40, 13–41, and 13–42) are used to reassign "Y1" cases to tax examiners using (CC UPASG). Form 4251, Return Charge-Out, are generated only if UPC is for other than UPC 140 or 399. If a UPC 140 or 399 does not match a recirculating Transaction Code 610. See ISRP/RPS Listing procedures in IRM 3.12.32.10, General Information for Codes and Definers, for specific processing of "Y1" cases.

  17. The New UP Report Category "Z1" -

    1. Bankruptcy information is retained for research.

    2. The AO Bankruptcy listings are used to process these "Z1" cases.

    3. This report should be used to help identify certain bankruptcy cases for immediate closure.

    4. This closure determination is made after reviewing the bankruptcy "Z1" return or document, the New UP Report, and the specific procedures in the appropriate Unpostable Internal Revenue Manual.

    5. "Z1" records that are not MASS closed will be referred to the appropriate Area Offices using the "AO List of Unresolved Unpostable Bankruptcy Cases" ; refer to the procedures for this list regarding specific guidelines for "Z1" cases.

  18. Areas Receiving CI, Entity, Statute and Examination New UP Reports-

    1. CI function (Category "A1" and "A2" ), Entity function (Category "B1," and "B3" ), Statute function (Category "C1" and "C2" ), and Examination function (Category "E1" , "E2 " , and "E3" ), cases must be reassigned upon receipt of the report.

    2. Category "A1" , Transaction Code 016, Blocking Series 700–799 cases (PSC only), are reassigned as either CI or an Inspection Assignment Number, but these cases are handled by Internal Security Inspection.

3.12.32.29  (01-01-2015)
(GUF 11–41) No Match Purge

  1. This report will be produced at the beginning of the year only if there are records that don't match.

  2. It is produced for all Master Files.

  3. The report identifies:

    1. Unpostable Sequence Number

    2. Master File

    3. UPC

    4. MFT

    5. Tax Period

    6. Transaction Code

    7. DLN

    8. Pre-Journalized Amount

  4. This report is distributed to the Unpostable Unit. Figure 3.12.32-11.

    Figure 3.12.32-11

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3.12.32.30  (01-01-2015)
With—Remittance (LockBox (LB)/ISRP) Listing for Categories "Y1" and "Y2" IMF/ BMF Records

  1. Processing With—Remittance (ISRP/RPS) Transaction Code 150 and Transaction Code 610 Unpostable records.

    1. GUF provides automatic matching routine based on the TIN and money amount for all Category "Y1 and Y2" – With-Remittance (ISRP/RPS) Transaction Code 150/610 unpostable records.

    2. The new unpostable Code 610 (Document Codes 70 and 76) payments are placed in the CUMULATIVE–With-Remittance (ISRP/RPS)–610–FILE in TIN sequence order.

    3. Each cycle, all new unpostable With-Remittance (ISRP/RPS) Code 150 returns (regardless of unpostable code) are placed in TIN sequence and passed against the CUMULATIVE-With-Remittance (ISRP/RPS)–610–FILE.

  2. If the With-Remittance (ISRP/RPS) Transaction Code 150 UPC 140 is for IMF and UPC 399 for BMF, and the TIN and balance due matches the With-Remittance (ISRP/RPS) Transaction Code 610, on TIN and money amount, the two records are reviewed for automatic correction. The following is a list of conditions that automatically corrects the unpostable:

    1. The TIN, Name Control, MFT, Tax Period, and money amount all match;

    2. Only two digits of the TIN mismatches and Name Control, MFT, Tax Period, and money amount matches;

    3. Name Control mismatches and TIN, MFT, Tax Period and money amount matches.

    4. Tax Period mismatches and TIN, Name Control, MFT, and money amount matches.

  3. Records that MATCHED on TIN and money amounts that cannot be AUTO closed are placed on the ISRP/LB-TC 150-MATCH-LIST (GUF 13-40).

  4. If the With-Remittance (ISRP/RPS) Transaction Code 150 UPC 140 for IMF or UPC 399 for BMF does not locate Transaction Code 610 with the same TIN, and the money amount, they are placed on the ISRP/LB - TC 150 NOMATCH-LIST (GUF 13–41).

  5. If the With-Remittance (ISRP/RPS) Transaction Code 150 is other than UPC 140 or UPC 399, automatic corrections are not attempted. The cases are placed on the ISRP/LB-TC 150-OTHER-TC 150 (GUF 13–42). This list will display the CYCLE SEQUENCE NUMBER of all Transaction Code 610s that matched on the TIN and money amount.

  6. An asterisk (*) appears on the EMPLOYEE ASSIGNMENT/AGED LIST (GUF 55–40) after 10 cycles for IMF and BMF.

    Note:

    It is imperative the TC 610 not be reassigned to an individual employee number, until the asterisk (*) appears on the list because it will not allow the automatic correction process to work.

  7. With—Remittance (ISRP/RPS) Transaction Code 150 and Transaction Code 610 appear on the Employee Assignment/Aged List every week until they are resolved and removed from Service Center Unpostable Master File (SCUPMF).

3.12.32.31  (01-01-2015)
(GUF 13–41) Unpostable With-Remittance ISRP / LB Transaction Code 150 NO MATCH LIST

  1. All Category "Y1" and "Y2" With-Remittance (ISRP/RPS) returns (Transaction Code 150) with UPC 140 and UPC 399 that failed to locate its related With-Remittance (ISRP/RPS) Transaction Code 610 are placed on the "ISRP/LB-TC 150-NOMATCH-LIST. "

  2. Records should be reassigned to an INDIVIDUAL employee assignment number using this list, also there are:

    1. two records are printed on each line, and.

    2. the records are in "Unpostable Sequence Order."

  3. A Form 4251, Return Charge-Out, is generated for each case on the list.

  4. The procedures for processing no match UPC 140 and 399 With-Remittance (ISRP/RPS) returns are in IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution, and 399 With-Remittance (ISRP/RPS) returns are in IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution. Figure 3.12.32-12.

    Figure 3.12.32-12

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

3.12.32.32  (01-01-2015)
(GUF 13–42) Unpostable With-Remittance ISRP / LB Transaction Code 150 Other Than UPC 140 / UPC 399 NO MATCH-LIST

  1. The "ISRP/LB-TC 150-OTHER-LIST" contains all Category "Y1" and "Y2" With-Remittance (ISRP/RPS) Transaction Code 150 returns with an unpostable code other than UPC 140 for IMF and UPC 399 for BMF.

  2. The matching same TIN, Name Control, MFT, Tax Period, and money amount Transaction Code 610 case information is also provided if the return finds the related Transaction Code 610 during GUF 13 matching process. Also:

    1. if there is a match, the With-Remittance (ISRP/RPS)- Transaction Code 150 and Transaction Code 610 each have a different unpostable cycle sequence number, then both numbers will appear on the listing.

    2. The return and the payment must be reassigned to the same tax examiner for resolution of both unpostable conditions. Figure 3.12.32-13.

      Figure 3.12.32-13

      This image is too large to be displayed in the current screen. Please click the link to view the image.
  3. A Form 4251 is generated for all with-remittance (ISRP/RPS)- Transaction Code 150 records on this list.

  4. The procedures for processing Category "Y1" and "Y2" are in IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

3.12.32.33  (01-01-2015)
(GUF 15–40) Unpostable Repeats History Report

  1. The New Unpostable Repeats History Report is produced on a weekly basis and provides all the prior closing history of the repeating unpostable case.

  2. All repeat cases are assigned by the GUF to the employee who did the prior closing action except:

    1. if the prior closing was a category "A1" or "A2" and is repeating in a category other than "A1" or "A2" .

    2. if the prior closing was a category "B1" or "B3" and is repeating in a category other than "B1" , or "B3" .

    3. if the prior closing was a category "C1" or "C2" and is repeating in a category other than "C1" or "C2" .

    4. if the prior closing was a category "E1" , "E2" , or "E3" and is repeating in a category other than "E1" , "E2" , or "E3" .

  3. In the situations above, GUF will assign the cases to a campus employee number.

  4. The report should be used when resolving the repeat unpostable to identify

    1. prior closing activity

    2. the appropriate closing action needed to resolve the unpostable

    3. trends of improper prior closing actions

  5. The Report contains a total volume for each employee, by the following:

    1. Same UPC-same UPC as the prior closing.

    2. Different UPC-different UPC of the prior closing.

  6. Figure 3.12.32-14.

    Figure 3.12.32-14

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

3.12.32.34  (01-01-2015)
(GUF 15–41) Unpostable Repeats History Summary

  1. The New Unpostable Repeats History Summary is produced on a weekly basis and provides the volume of repeat unpostables by:

    1. employee number

    2. total Repeats for the employee

    3. same UPC-same UPC as the prior closing

    4. different UPC-different UPC of the prior closing

    5. total for the Functional area (Unpostable, Entity, Exam, Statute and CI) by total repeat cases

  2. The Summary report should be used as a management tool to determine if:

    1. an employee is creating repeats for the same unpostable code.

    2. an employee is creating repeats for different unpostable codes.

    3. an employee needs additional training for resolving the cases.

  3. Figure 3.12.32-15.

    Figure 3.12.32-15

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

3.12.32.35  (01-01-2015)
GUF 21–40 Unpostable Case Assignment List-Daily

  1. Daily "Unpostable Case Assignment Lists" are produced for each employee assignment number.

  2. The daily "Unpostable Case Assignment List" is produced based on the prior day's case reassignments and case status changes (i.e., suspense or closed) for an employee assignment number. The list is sorted in ascending order by area, employee number, Master File, status code, history indicator and Unpostable Cycle Sequence Number (UP SEQ NUM).

  3. In addition, the status date, category code, unpostable and reason code and the following indicators appear on the list:

    1. R-Repeat

    2. S-Special repeat

    3. C-Refund

    4. H-History

    5. *-Potential aged case

    6. +-Aged case

  4. The total cases for each status code is provided and the total cases assigned to an employee.

  5. Figure 3.12.32-16.

    Figure 3.12.32-16

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  6. The daily "Unpostable Case Assignment List" should be distributed to the proper areas and employees.

3.12.32.36  (01-01-2015)
(GUF 21–41) Unpostable Rejected Activity List and (GUF 21–42) Summary

  1. The "Unpostable Rejected Activity List" (GUF 21–41) is a listing of reassignment, batch resolution, and With-Remittance (ISRP/RPS) resolution activities which have failed GUF validity checks and dropped from further unpostable processing.

  2. The rejected activity lists are sorted by area, employee assignment number (this will be the employee who performed the action at the terminal), Master File and unpostable cycle sequence number (UP SEQ NUM).

  3. The list contains the UP SEQ NUM, command code, activity code, status code, status date, reject code, and the new employee number (if applicable).

  4. Unpostable Activity Code-A code used to determine what information is to be updated on the Service Center Unpostable Master File (SCUPMF). Activity Codes 0, 1, 2, 3, 6, and 8 are valid for individual case closures, but they result in a record and an activity code of "C" . The activity code values and meanings are as follows:

    Values Meanings
    "B" Batch reassignment, updates the SCUPMF.
    "C" Individual Case closure, SCUPMF updated.
    "D" Charge-Out Request (F-4251) generated. Updates unpostable record to "Suspense" status.
    "E" Error, Quality Review identified; updates the SCUPMF; and Status Code is changed from "C" to "A" . The Remarks and all Corrections are deleted.
    "H" Quality hold, updates the SCUPMF. Closed cases are delayed from being purged from the SCUPMF.
    "J" With-Remittance (ISRP/RPS) cross reference number updates cross reference number of SCUPMF with sequence number of matching With-Remittance (ISRP/RPS) 150 unpostable record.
    "K" With-Remittance (ISRP/RPS) cross reference number updates cross reference number of SCUPMF with sequence number of matching With—Remittance (ISRP/RPS) 610 unpostable record.
    "M" Microfilm Replacement System (MRS) transcript request. A partial, complete or entity module transcript generated. Updates unpostable record to "Suspense" status.
    "Q" Quality Review accept of a closed (corrected) case, SCUPMF updated.
    "R" Individual reassignment, updates the SCUPMF; deletes the "old" assignment and establishes a "new" case assignment during real time.
    "S" Open case in suspense status, updates the SCUPMF
    "T" Batch Delete-drops from processing a batch closure activity record; does not update the SCUPMF .
    "W" Reversal of Batch Closure. Updates a previously batch-closed SC–UNPOSTABLE–REC to assigned status.
    "3" , "6" , "F" , "G" With-Remittance (ISRP/RPS) case closure, the result of a With-Remittance (ISRP/RPS) Transaction Code 150 and Transaction Code 610 match; updates SCUPMF.
    "D" , "0" , "1" , "2" , "8" Mass closures, updates the SCUPMF to a closed status. Valid only when Mass closing groups of cases assigned to a "unit" employee assignment number.
    "Z" Unpostable history section of CC UPCAS was entered, updates the SCUPMF.
    "4" Fourth Charge-out Request (Form 4251) generated, SC–UNPOSTABLE–REC has been closed by CC UPCAS with "Rejects Resolution" (8).
  5. Real-time Activity Priority Sort Code-A value derived from the Unpostable Activity Code which is used to determine the sequence that information (command code requests) will attempt to post to the Service Center Unpostable Master File (SCUPMF). The priority sort code values are as follows; (listed from highest priority (01) to lowest (13)).

    Values Meanings
    01 Individual reassignment (real time)
    02 Batch reassignment
    05 Suspense
    06 Individual closed case
    07 Batch closed cases
    08 Automatic With—Remittance (ISRP/RPS) Corrections
    09 Quality Hold
    10 Quality Accept
    11 Quality Error
    12 With—Remittance (ISRP/RPS) cross reference sequence number entered
    13 Reversal Batch closure Activity
    99 Unpostable history section entered
  6. Based on the priority sort code the various unpostable records are placed in the proper sequence for application to (updating) the SCUPMF.

    1. All actions updating the SCUPMF are subjected to "Unpostable Activity Code and Unpostable Status Code" valid combination checks as indicated by the "Unpostable Update Code" .

    2. These valid status and activity code combinations are determined by an "Unpostable Activity Status Table" .

  7. Unpostable Reject Codes-

    1. Except for reject code X, the reject code will contain a value extracted from the Unpostable Activity Status Table.

    2. The codes from this table are used to determine the validity of each request to update the SCUPMF.

    3. The codes provided below describe the condition(s) that caused the record to be rejected.

    Code Condition
    "H" An attempt to update an unpostable record With-Remittance (ISRP/RPS) closure (correction) data and the unpostable status code is "C" , "H" , "S" , or "Q" , or if it is not campus or unit assigned, the request is invalid.
    "J" An attempt to batch reassign an unpostable record with a new employee assignment number and the current unpostable record status is "C" , "H" or " Q" , the request is invalid.
    "K" An attempt to obtain a fourth Charge-Out Document (Form 4251) for a case being closed to Rejects and the case has been subsequently changed via other activities.
    "L" An attempt to obtain a charge-out document (Form 4251) and the status of the unpostable case is not "Suspense" except for CC UPCAS Definer " D" with Definer-Modifier "4" .
    "M" An attempt to update an unpostable record with batch closure correction data and the unpostable record status is not "A" or the case is assigned to an individual.
    "R" An attempt to update an unpostable case with a batch closure using an unpostable resolution code not valid with the transaction being corrected.
    "T" An attempt to reverse a batch closure action and the unpostable case has not been batch closed.
    "X" An attempt to update an unpostable case with a sequence number that is not on the data base.
    "Y" An attempt to reassign the same unpostable case more than once on the same day with CC UPASG, definer "B" .
    "Z" An attempt to batch reassign a case that has already been individually reassigned the same day with CC UPASG definer "R" .
  8. See Figure 3.12.32-17.

    Figure 3.12.32-17

    This image is too large to be displayed in the current screen. Please click the link to view the image.
    1. The unpostable status code and status date will appear on this list for all reject codes (i.e., all invalid and valid requests).

    2. Reject codes "B" , "H" , "J" , "L" , and "M" will appear on this list to identify invalid activity code and status code combinations.

    3. If the reject code is "H" or "J" the employee assignment number will appear on this list.

    4. Reject code "A" should not appear on this list; the code identifies a valid combination of the activity code and the status code.

    5. Reject code "X" identifies a failure to match the record on UP SEQ NUM.

  9. The Unpostable Rejected Activity Summary (GUF 21-42) reports by employee number within each functional area of assignment, reassignment, individual and batch resolutions, suspense and quality review activities which have failed validity checks. This report summarizes the Unpostable Rejected Activity List (GUF 21-41).

  10. Figure 3.12.32-18.

    Figure 3.12.32-18

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

3.12.32.37  (01-01-2015)
(GUF 21-43) UP Closed Case List and (GUF 21-44) Summary

  1. The Unpostable Closed Case List is generated from an employee inputting CC UPBAT, CC UPRES on an Unpostable Closed Case with Definer "D" Modifier "4" .

  2. These listings provides the Master File, "Status Date" Category, URC, type of closure individual (I) or batch (B), and Unpostable Sequence Number (UP SEQ NUM) for each case closed.

  3. The Unpostable Closed Case List and the Unpostable Closed Case Summary Sort by the area, employee number(s), Master File, and sequence number.

  4. The "Total Closed Cases" is also shown for each employee number by OFP designation;

    1. "F1" & "F3"

    2. "L1"

    3. BATCH

    4. INDIV (Individual)

    5. CAF

    6. TOTAL

  5. The employee number will be the employee who closed the unpostable case.

  6. The Unpostable Closed Case Lists are used to

    1. Identify closed cases (CC UPRES, CC UPCAS with definer "D" and modifier "4" , and CC UPBAT) to the Quality Review function.

    2. Provide closed case information (volumes) to the employee and manager.

    3. Should be used in the preparation of employee time sheets. It will help in placing the correct volume under the appropriate OFP Code.

  7. Figure 3.12.32-19

    Figure 3.12.32-19

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  8. See the example of the GUF 21-44 Report, UP Closed Case Summary below.

    Figure 3.12.32-20

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  9. The summary should be used by Management to insure the correct volume of cases are used with the appropriate OFP codes on the employee time sheets.

3.12.32.38  (01-01-2015)
(GUF 21-46) Batch Delete List

  1. The Batch Delete List identifies the disposition of all CC UPBAT activity records with definer code "T" (batch delete) that were processed during the day.

  2. The list is sorted in ascending order by:

    1. Employee Number.

    2. First Unpostable Sequence Number.

    3. Last Unpostable Sequence Number.

  3. Figure 3.12.32-21.

    Figure 3.12.32-21

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

3.12.32.39  (01-01-2015)
(GUF 51-40) List of Unmatched GUF Data Base and Transaction File Records

  1. This list identifies possible processing and/or program problems due to unmatched GUF correction data with the original unpostable transaction record. Contact CSA regarding necessary action (if any). See Figure 3.12.32-22.

    Figure 3.12.32-22
    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.32.40  (01-01-2015)
(GUF 51-41) List of Correction Errors

  1. Correction Error List-

    1. The General Unpostable Framework (GUF) programs will make consistency checks to ensure that the resolution code (URC) agrees with the data elements in the GUF correction record.

    2. If an inconsistency is found, the unpostable case will be treated as unresolved and placed on the "error list" .

    3. The case will not be removed from the Service Center Unpostable Master File (SCUPMF).

    4. The error list is an additional report identifying possible processing or program problems including invalid database corrections.

    5. See Figure 3.12.32-23.

      Figure 3.12.32-23

      This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. Resolve the unpostable condition by reworking the case following original unpostable instructions.

3.12.32.41  (01-01-2015)
(GUF 51-45) Accounts Receivable Listing for Unpostables and (GUF 53-44) Accounts Receivable Report

  1. The Accounts Receivable Listing for Unpostables (GUF 51-45) is a weekly cumulative listing of all open (unresolved) Accounts Receivable cases.

    1. These cases are sorted by Master File, and then by cycle sequence order.

    2. A separate list is created for each functional unpostable area.

  2. The listing provides information on the cases in the inventory which meet Accounts Receivable criteria. The following is the criteria set for cases on this report:

    1. A transaction with a pre-journalized amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and is a Document Code 17, 18, 19, 24, 34, 48, or 58.

    2. A Transaction Code 290 with a secondary transaction code 291, 295, or 299 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    3. A Transaction Code 300 with a secondary transaction code 301, 305, or 309 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  3. See Figure 3.12.32-24.

    Figure 3.12.32-24

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  4. The "Accounts Receivable Report" (GUF 53-44) is a monthly listing consisting of counts and amounts of payments and abatements ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , by Master File within a functional area.

  5. See Figure 3.12.32-25.

    Figure 3.12.32-25
    This image is too large to be displayed in the current screen. Please click the link to view the image.
  6. The listing provides information on:

    1. Beginning inventory count and dollar amount of payments and abatements.

    2. Current receipts count and dollar amounts of payments and abatements.

    3. Closures not in the inventory count and dollar amounts of payments and abatements.

    4. Ending inventory count and dollar amounts of payments and abatements.

    5. Closures in inventory count and dollar amounts of payments and abatements.

3.12.32.42  (01-01-2015)
(GUF 51-46) IMF Long Entity Listing

  1. GUF 51-46, IMF Long Entity Listing is an extract of IMF cases from GUF 5101 SC-UNPOSTABLE-TRANSACTION-FILE and is available weekly. The listing provides taxpayer information for UPC 140, 151, 153, 154 and 176 with Transaction Code 150.

  2. The IMF Long Entity Listing provides the following information:

    1. Unpostable Sequence Number (sorted by)

    2. Primary and Secondary TINs

    3. Tax Period

    4. Primary and Secondary Taxpayer Name and Address

    5. Unpostable Code

  3. See Figure 3.12.32-26.

    Figure 3.12.32-26
    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.32.43  (01-01-2015)
(GUF 53-40) Unpostable Control Report

  1. A separate Unpostable Control Report is produced for each Master File.

  2. This report is used as a management tool to monitor unpostable case closures identified by Unpostable Resolution Code (URC) and the unresolved unpostable inventory by cycle.

  3. The GUF 53-40 report is not produced for separate areas processing unpostable cases.

  4. The GUF 53-40 report is used by Accounting. See IRM 3.17.30, Service Center Data Controls.

  5. See Figure 3.12.32-27.

    Figure 3.12.32-27

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

3.12.32.43.1  (01-01-2015)
Purged Unpostables

  1. Purged Unpostables are items returned to Enterprise Computing Center-Martinsburg (ECC-MTB) without correction, normally as part of end-of-year processing.

  2. After reformatting 2014 purged unpostables to 2015 format, ECC-MTB will send the transactions back to GUF with unpostable code 296 for IMF, 398 for BMF, 890 for EPMF so they can be associated with the database information. ECC-MTB will send PMF documents back with the same unpostable code originally issued.

  3. Do not suspend unresolved end of year unpostables.

3.12.32.44  (01-01-2015)
(GUF 53–41) Unpostable Workload Report

  1. The "Unpostable Workload Report" lists the inventory count of workable, unworkable, and closed - unreleased cases for Individual Master File (IMF), Business Master File (BMF), and Employee Plan Master File (EPMF) for each area working unpostables (Exam, Entity, Statute, CI, and Unpostables).

  2. The inventory report will be used as a management tool to identify the current workload and to determine the necessary resources for maintaining a manageable inventory.

  3. This report should also be used to monitor the "unworkable" volumes, especially the suspended cases and cases awaiting documents. Follow-up action must be taken for these cases to ensure timely processing per unpostable procedures and guidelines.

    1. The "UP Employee Assignment/Aged Listing" can be used to help identify and monitor the specific status of the cases on the inventory reports for each area.

    2. See Figure 3.12.32-28.

    Figure 3.12.32-28

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

    Note:

    CURRENT RECEIPTS-will display all receipts run in the GUF system for the processing week. The cycle identified will be the most current cycle (as shown for your cycle sequence number that week) run into GUF.

  4. "Repeats-Period" and "Cumulative Repeats-YTD" are counts of ALL repeats generated for the week and year to date.

  5. "Special Repeats-Period" and "Cum Special Repeats-YTD" are counts of only repeat unpostables that were closed from the special closure program.

  6. "Special Closures-Period" and "Cum Special Closures-YTD" are counts of closed unpostables from the special closure program (URC B).

  7. "TRANSFER-IN PERIOD" , "TRANSFER-IN-CUM YTD" , "TRANSFER-OUT PERIOD" , and "TRANSFER-OUT-CUM YTD" the cases being re-assigned will be reflected in this report as Transferred-in or Transferred-out by functional area.

  8. The report provides the "Current Ending Inventory" , "Total Aged Inventory," "Percent of Ending" age cases.

  9. The XXXs shown after the Current Ending Inventory are where volumes would show if an Out-of-Balance condition existed.

  10. The "unworkable" cases on this report include "open" (unworked) unpostable records that meet one of the following conditions:

    1. "BANKRUPTCY" and "With-Remittance (ISRP/RPS) UNIT ASSIGNED" -For "With-Remittance (ISRP/RPS)" the employee number is a "campus" or "unit" number and the category code is "Y1" /"Y2" . For Bankruptcy the employee number is a "campus" , "unit" , or "individual" number and the category code is "Z1" . Bankruptcy unpostables will not be included in aged inventory.

      Note:

      Although cases show as "unworkable" for normal case closure, Categories "Y1" and "Z1" are subject to initial unpostable processing guidelines per the New UP Report, the With-Remittance (ISRP/RPS) Listings and the Bankruptcy AO Listings.

    2. "SUSPENSE" -These cases should be monitored by the responsible tax examiner and management to ensure against incorrect and/or lengthy suspense periods resulting in aged cases. The cases should also be monitored for statute and credit interest considerations.

    3. "FILES REQ" —Cases in this group are files requests entered through GUF by CC UPCAS with definer "D" and modifiers "1" , "2" , or "3" .

    4. "Microfilm Replacement System (MRS)TRANSCRIPTS" -Cases in this group are MRS or MCC transcript requests entered through GUF by CC UPCAS with definer "M" and modifiers "A–T" .

    5. "CORRESPONDENCE" -Cases in this group are unpostables that needed corresponding. The case is automatically placed in this group when CC UPCAS with definer "S" and modifier "C" is used.

    6. "ALL OTHER" -Includes any other suspended unpostable.

  11. "SUBSEQ. CLOSING TOTAL" - The "closed" cases on this report include corrected cases that are in closed (includes cases being cycled), quality review accepted or a quality review "hold" status on the Service Center Unpostable Master File (SCUPMF). These "closed" cases (except certain cycling cases) should be removed from the SCUPMF during the next weekly update and will not be included in the percentage of aged inventory.

  12. The "workable" cases on this report include all individual, campus or unit assigned cases that are available for case assignment and/or closure action that are not included in unworkable, suspense or closed inventory.

  13. The Inventory report for the Entity Control, Examination, CI and Statute functions are the same as the Unpostable functions report.

3.12.32.45  (01-01-2015)
(GUF 53-43) Weekly Resource Inventory Report for OFP

  1. The Resource Inventory Report is a weekly report, which indicates volume by functional area. This volume is used for the Workload Performance and Control (WP&C) report.

  2. The report displays the volume by Master File and type of closure.

  3. The type of closure matches the appropriate Program code as follows:

    1. "F1" / "F3" -Program codes 15110 and 45110

    2. ELF-43140

    3. Batch-Program 15120 and 45120

    4. "L1" -IMF - Program 45140 and BMF - Program 15150

    5. CAF-Program 01060

    6. CAWR-Program 18200

    7. PMF-Program 44620

    8. Individual Program-15100 and 45100

      Note:

      A unit production card will be prepared for CAF unpostables, using the Total lines for all Master Files, as shown at the end of the report.

  4. "ENDING RECEIPTS" and "ENDING CLOSURE" volumes are the figures to be used when preparing the unit production cards.

  5. It is strongly recommended that Criminal Investigation Branch (CIB), Examination, and Statute also use this report.

  6. See Figure 3.12.32-29.

    Figure 3.12.32-29

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

3.12.32.46  (01-01-2015)
(GUF 55–40) UP Employee Assignment/Aged Listing and (GUF 55–42) Summary

  1. The UP Employee Assignment/Aged Listing is an inventory listing produced from GUF for all open cases for each employee assignment number (campus, unit, or individual).

  2. The listing is produced for each area (Unpostable, Entity, Examination, Criminal Investigation, and Statute).

  3. Separate listings are produced for each employee assignment number within each area.

  4. The list will be sorted in ascending order as follows:

    1. Area.

    2. Employee Assignment Number.

    3. Master File.

    4. Category Code.

    5. Status Code.

    6. "H" (History) Indicator.

    7. Cycles Aged.

    8. Cycle Sequence Number

  5. The UP Employee Assignment/Aged Listing has three main parts: aged Inventory, Assigned cases and Statute Cases.

  6. The listing will display the following elements:

    1. Employee number

    2. Master File

    3. Category Code

    4. Status code and date

    5. History indicator "H"

    6. Sequence number

    7. Overaged or potential overaged indicator

    8. Cycles aged

    9. Document Locator Number (DLN)

    10. TIN and TIN validity indicator ("I" )

    11. Name control

    12. MFT

    13. Tax period

    14. Transaction code

    15. Refund return indicator

    16. Unpostable and reason code

    17. Pre-journalized money amount

    18. Transaction date

    19. Reassignment employee number

    20. Statute indicator ("S" or "*" )

    21. ASED

  7. See Figure 3.12.32-30.

    Figure 3.12.32-30

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  8. See Figure 3.12.32-31.

    Figure 3.12.32-31

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  9. Aged cases: The list identifies cases that have exceeded the maximum processing cycle or will become aged in the subsequent week.

  10. Bankruptcy cases are reflected on this list; this is not a bankruptcy aged list.

  11. A "Campus" or "unit number" With-Remittance (ISRP/RPS) Transaction Code 610 record will be identified as aged on the UP Employee Assignment/Aged lists per the following:

    1. If the case is an IMF record and the current unpostable cycle minus the original unpostable cycle is greater than "29" .

    2. If BMF record and the current unpostable cycle minus the original unpostable cycle is greater than "19" .

  12. A With-Remittance (ISRP/RPS) Transaction Code 610 record must be reassigned to an individual employee assignment number.

  13. Unpostable records will be identified as aged as follows:

    1. If the category is "Y1" Transaction Code 150 or "Y2" transaction code 150 cases will age in five cycles no matter what employee number is assigned to the record (UNIT, CAMPUS, or INDIVIDUAL).

    2. If the category code is one of the following and the current cycle minus the original unpostable cycle is greater than "3" : "C1" –Statute Reject Batch, "C2" –Statute Void Batch, "A2" / "G1" –FTD Unpostables, "D3" –Adjustment Void Batch, "E3" –Examination Void Batch, "V1" –Batch Void With Document, "V3" –Batch Void No Document, "V5" –Generated transactions, "R1" –Reject Batch, or "Z1" –Bankruptcy (Info Only).

    3. If the Category code is one of the following and the current cycle minus the original unpostable cycle is greater than "5" ; "C3" –Potential Statute, "C5" –Credit Interest Returns, "D1" –Adjustment No Change, "E2" –Examination Statutes, "F1" –Name Control Files, "F3" –Files Unpostables, or "Y2" –With—Remittance (ISRP/RPS) Prior Year and Repeats.

    4. If the Category Code is one of the following and the current cycle minus the original unpostable cycle is greater than "10" ; "A1" –Criminal Investigation, "B1" , "B3" –Entity control, "E1" –Examination Changes, "L3" –All Other, "L5" –All Other With Documents, "L7" –Credit Transfers and Bad Checks, "P1" PMF–generated transactions, "V7" CAF, "W1" –Records With Transcripts, "W3" –Documents and Transcripts, or "W5" –Retention Register Micro.

    5. If the Category Code is "L1" (Foreign Operations) and the current cycle minus the original unpostable cycle is greater than "15" .

    6. If Category Code is "V8" (CAWR) and the current cycle minus the cycle the case was added to Service Center Unpostable Master File (SCUPMF) is greater than "15" .

  14. Management will monitor these aged cases and maintain an overage percentage of less than 10 percent per Master File.

  15. Each employee will follow-up on the status of their aged cases and take the necessary action to expedite the resolution of each case per the applicable IRM procedures.

  16. Assigned cases: GUF 55–40 provides a case workload and status report for each employee assignment number.

    1. It may be used by management to identify and to determine future assignments for employee and control purposes.

    2. It may be used by employees to identify, resolve and monitor their current case assignments.

  17. Statute cases: GUF 55–40 is a working tool to show unpostable cases that originally did not meet statute criteria, but are NOW approaching statute criteria. It will identify transaction code 150 cases with MFT 02, 05, 30, 33, or 34 that are within 90 days of their assessment statute expiration date (ASED). Each week the new cases will be highlighted with an asterisk (*).

    1. Employee and management should review the list to prevent any loss of revenue from potentially assessable cases.

    2. If the case cannot be closed immediately, it should be reassigned to Statute.

3.12.32.47  (01-01-2015)
(GUF 55–41) List of Unresolved Unpostable Bankruptcy Cases and Campus Bankruptcy Summary

  1. The "List of Unresolved Unpostable Bankruptcy Cases" is a weekly cumulative listing of all "old" and "new" open (unresolved) bankruptcy unpostables cases.

    1. The new cases are identified by an asterisk (*).

    2. These bankruptcy lists are sorted by Master File, Area Office of the posted Transaction Code 520 or MF primary location code (Area Office).

    3. A separate list for each Area Office is sorted in TIN sequence.

    4. The total number of cases per Area Office and the total pre-journalized money amount is provided at the end of each AO bankruptcy list.

    5. These bankruptcy Area Office lists apply to IMF and BMF.

    6. A second UP Bankruptcy Listing will be generated in name control order. It will contain the same data as the "List of Unresolved Unpostable Bankruptcy Cases" that is in TIN order.

    7. All records on the lists are in Category "Z1" . See the Category "Z1" information on bankruptcy identification.

    8. The Area office bankruptcy listings are used to identify cases for the various Area Offices and for routing bankruptcy information to the offices.

  2. The Campus "Summary of Unpostable Bankruptcy Cases" (UPC 171 and 322) is a weekly cumulative summary listing containing:

    1. The total number of bankruptcy records (old and new) for each Area Office and Campus.

    2. The total pre-journalized money amount for each Area Office and Campus.

  3. The total volume of cases on the "List of Unresolved Bankruptcy Cases and Campus Bankruptcy Summary" (GUF 55–41) should agree with the volume shown on the "Unpostable Workload Report" (GUF 53–41).

  4. During the time the cases are waiting for processing (assessment/release) guidelines from Area Office Compliance, will be maintained under the unit number and NEVER placed in suspense status.

  5. See Figure 3.12.32-32.

    Figure 3.12.32-32

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

3.12.32.48  (01-01-2015)
(GUF 55–43) Unpostable Inventory Report

  1. The Unpostable Inventory Report is a management report tool to show the current inventory by specific unpostable and reason code. The report will also show

    1. aged inventory and percent of aged cases.

    2. volume of refund returns (MFT "02" , "05" , "30" , "33 " , "34" or 44).

    3. ending inventory by workable, unworkable and subsequent closing.

  2. The report will show management certain inventory bottlenecks. It can also be used when reviewing specific causes of unpostables (e.g.; Refund UPCs 140).

  3. The report will be generated weekly for each Master File and functional area.

  4. The report will be sorted in ascending order as follows:

    1. Area

    2. Master File

    3. UPC

    4. Reason Code

  5. A new page will be started for each functional area.

  6. A separate line will be printed for each Unpostable Code (UPC) and Reason Code (RC).

  7. The report will skip one (1) line whenever the UPC changes and between UPC totals.

  8. Figure 3.12.32-33

    Figure 3.12.32-33

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

3.12.32.49  (01-01-2015)
(55–45) CAF Unit Weekly Historical UP Report-GUF

  1. The CAF Unit Weekly Historical UP Report will identify the following:

    1. TIN TYPE

    2. TIN

    3. DLN

    4. TRANSACTION CODE

    5. MFT

    6. PLAN NUMBER

    7. TAX PERIOD

    8. NAME CONTROL

    9. UPC

    10. REASON CODE

    11. UNPOSTABLE RESOLUTION CODE

    12. NEW TRANSACTION CODE

    13. NEW TIN TYPE

    14. NEW TIN

    15. NEW MFT

    16. NEW PLAN NUMBER

    17. NEW TAX PERIOD

    18. NEW NAME CONTROL

    19. NEW TRANSACTION CODE

    20. EMPLOYEE NUMBER RESOLUTION

  2. The CAF Unit Weekly Historical UP Report will be produced in addition to the Weekly CAF Summary Report.

  3. The report should be routed to the CAF unit in your campus.

  4. CAF Count excludes RAF cases.

  5. See Figure 3.12.32-34. The following Figure 3.12.32–34 is an example of the CAF Unit Weekly Historical UP Report:

    Figure 3.12.32-34

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

3.12.32.50  (01-01-2015)
(GUF 55–47) Nullified Distribution Listing and (GUF 55–46) Nullified Distribution Summary

  1. The Nullified Distribution Listing provides a control of the flow of documents (audit trail) for all nullified closures (URC "D" , "1" , "2" , or "8" ).

  2. A listing is generated to each area that closes unpostables.

    Example:

    Unpostables, Entity, etc.

  3. The listing is titled with the area or function that is responsible for the next processing action.

  4. To title the listing with a specific area the tax examiner must input a nullify definer code. See IRM 3.12.32.12, Nullification Codes.

  5. A nullify definer code will not be input for URC "D" . URC "D" is to be used for cases with no further action or when specified.

  6. The area or function is determined when closing an unpostable using IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution, IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution, IRM 3.12.166, EPMF Unpostables, IRM 3.13.122, IMF Entity Control Unpostables, IRM 3.13.222, BMF Entity Unpostable Correction Procedures, or IRM 3.12.278, Exempt Organization Unpostable Resolution, instructions or by the GUF system if " AUTO" closed.

  7. An error message will be displayed if a nullify definer code is not input, except when using URC D.

  8. If research is necessary on a particular case, Unpostables should use UPTIN, the closed GUF file (57–40), etc., to determine this information.

  9. A new summary report titled "Nullified Distribution Summary" (GUF 55–46) will be generated for the nullified distribution cases.

    1. The new report should be used to feed back information to the other areas in the Campuses, Area Offices, and National Office.

    2. The report will have a separate page for each receiving area (e.g., Accounts Management) and will be broken down by; Master File ID (e.g., IMF, BMF, etc.); IDRS Employee Number or IDRS Control Number; and will provide "A" total volume for the employees Master File Receiving area.

  10. Areas will not need to enter the IDRS Employee Number in the "REMARKS" when closing the case. This information will automatically be displayed on the Nullified Distribution Listing from GUF.

  11. The employee number is displayed in two separate areas.

    1. IDRS Control number — number assigned by GUF in specific situations.

    2. IDRS Employee number—the employee number of the original input transaction.

  12. The area that closed the unpostable is responsible for associating any return, document, or IDRS printout (e.g., TXMOD), in their possession, to the Nullified Distribution List.

  13. All areas should review the listings and notate when an area is wrong. A photocopy of the listing showing the case should be routed to the correct area.

  14. Any return or document sent directly from Files, will be sent to the appropriate function to be associated to the listings. All Form 4251s with "Files to Nullify Area" in the recipient field will be routed to the preparer.

  15. The Nullified Distribution List is sorted in ascending sequence for URC "D" , "1" , "2" , and "8" by;

    1. Unpostable Resolution Code (URC) ,

    2. Area Sort,

    3. Nullify Area Code,

    4. AO–SC–KDO Code,

    5. Master File (MF)

    6. IDRS Employee Number or IDRS Control Number,

    7. DLN.

    Note:

    The IDRS Employee Number will not be part of the sort for URC 1 and 8. The information will continue to print on the listing only.

  16. A new page will be started each time the URC, Area Sort, Nullify Area Code, AO–SC–KDO Code, MF, or IDRS Employee or Control number changes.

  17. Each function will use the Nullified Distribution List as a check list to ensure that all documents have been received or otherwise accounted for.

  18. Whenever Nullify Area Code "11" "Auto Void / Contact N.O." is generated, Unpostables will attempt to identify the problem and take the necessary corrective action. A control base should be established and the case routed to the appropriate function.

    Note:

    If you are unable to identify the problem, then contact your Planning & Analysis Staff Analyst for assistance in resolving the unpostable at your campus. If the campus is still unable to resolve the unpostable contact your Head Quarters Analyst for assistance.

  19. Whenever Nullify Area Code "13" "Manual Void / Employee Number Problem" is generated, Unpostables should research to determine the appropriate disposition of the case. A control base should be established and the case routed to the appropriate function.

  20. See Figure 3.12.32-35.

    Figure 3.12.32-35

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    See Figure 3.12.32-36.

    Figure 3.12.32-36

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3.12.32.51  (01-01-2015)
(55-48) Weekly CAF Summary Report GUF

  1. The weekly CAF Summary Report will identify the following:

    1. UPC

    2. Total Closures

    3. Closures Non-Void

    4. Void URC "2"

    5. Void URC "D"

  2. A total will be given for each Master File and a grand total for all Master Files combined.

  3. The "Weekly CAF Summary Report" will be produced in addition to the "Weekly CAF Historical Unpostable Report" .

  4. The "Weekly CAF Summary Report" should be routed to the CAF Unit in your campus.

  5. See Figure 3.12.32-37.

    Figure 3.12.32-37

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

3.12.32.52  (01-01-2015)
(GUF 60–40) Unpostable PCD Listing

  1. It is not mandatory to run this listing.

  2. The Program Completion Date (PCD) listing was established to identify open unpostable cases ready to meet PCD.

  3. This listing may be produced 4 weeks prior to PCD and at PCD.

  4. Campus may choose to generate the PCD report other times during the year. Unpostable will notify the CSA staff of their decision when to generate this report.

  5. The listing will contain the following information:

    1. Employee number

    2. Master File

    3. Sequence number/Repeat Indicator

    4. DLN

    5. TIN/TYPE

    6. Name Control

    7. MFT

    8. Tax Period

    9. UPC / Reason Code

    10. PJ amount

    11. Transaction Date

    12. Status Code and date/History Indicator

    13. Total number of cases assigned to a particular employee

  6. Unpostables should use the PCD listing to resolve the cases on an expeditious basis prior to PCD.

  7. The following Figure 3.12.32–38 is a sample of the Unpostable PCD Listing:

    Figure 3.12.32-38

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3.12.32.53  (01-01-2015)
(GUF 60–41) PCD Data Control

  1. The PCD Data Control report may be produced four weeks prior to PCD and at PCD. It is not mandatory to run this listing.

  2. Campuses may choose to generate the PCD report other times during the year. Unpostables will notify the CSA staff of their decision when to generate this report.

  3. The listing is a summary report of the Unpostables PCD Listing GUF 60–40.

  4. The summary contains the total volume of all unpostable cases for the functional unit.

  5. The summary breaks down the volume of cases by status. The following are a few of the status breakdowns:

    1. Subsequent Closing Totals

    2. Bankruptcy

    3. Suspense Totals

    4. Unworkable Total

    5. Workable Total

  6. The summary will be used as a management tool to:

    1. identify the status of the case for expeditious processing.

    2. feed information to the Management Resource Branch in the National Office.

  7. The following Figure 3.12.32-39 is an example of the PCD Data Control Summary Report:

    Figure 3.12.32-39

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3.12.32.54  (01-01-2015)
GUF 87–40 Annual O/F/P Work Performance and Control Report

  1. This report will be produced one time, at the end of the year.

  2. It will be produced for all unpostable functions (Exam, Entity, CI, Statutes, and Unpostables).

  3. The report will contain all unpostable cases, left in the GUF inventory at the end of the year.

  4. Management should use this report to match the volumes against the ending inventory shown on the Work Performance & Control (WP & C) report.

    1. If the volumes don't match, the figures should be adjusted accordingly on the WP & C.

    2. If the volumes do match, no special action is required.

  5. NOTE: The total column volumes on this report should match the ending inventory volumes on the GUF 53–41 "Workload Report" . Batch Volumes will always be zero (0).

  6. See Figure 3.12.32-40.

    Figure 3.12.32-40

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3.12.32.55  (01-01-2015)
Unpostable Category Aging Criteria

  1. The following chart was developed to provide a quick view of Unpostable Category Aging Criteria:

    Category   Cycles Aged
    A1 Criminal Investigation (CI) 10
    A2 Criminal Investigation—Federal Tax Deposit 3
    B1 Entity Control 10
    B3 Exempt Organization (EO) Unpostables  
    B4 Employee Plan Master File (EPMF) Unpostables 10
    B5 Entity Control - 1120S, 1065, or 1041 Unpostables 15
    B6 Exempt Organization E-Post filings  
    C1 Statute Reject Batch 3
    C2 Statute Void Batch 3
    C3 Potential Statutes 5
    C5 Credit Interest Returns 5
    D1 Accounts Management No Change 5
    D5 Accounts Management Void Batch 3
    E1 Examination Changes 10
    E2 Examination Statutes 5
    E3 Examination Void Batch 3
    F1 Name Control Files 5
    F3 Files Unpostables 5
    G1 Federal Tax Deposit Transactions 3
    I1 Identity Theft 10
    I2 IDT — AMTAP 10
    I3 IDT — OMM (Operation Mass Mailing)  
    I4 IDT — LOCK  
    L1 Foreign Operations (International – AUSC and OSPC) 15
    L3 All Other/No Documents 10
    L5 All Other With Documents 10
    L7 Credit Transfers and Bad Checks 10
    P1 PMF Generated Transactions 3
    R1 Reject Batch Transactions 3
    V1 Batch Void With Document 3
    V3 Batch Void No Document 3
    V7 CAF 10
    V8 Combined Annual Wage Reporting (CAWR) 15
    W1 Records With Transcripts 10
    W3 Documents and Transcripts 10
    W5 Retention Register Micro 10
    Y1 With—Remittance (ISRP/RPS) Batch TC 150 = 5
    TC 610 = 10
    Y2 With—Remittance ISRP / LB Prior Year and Repeats 5
    Z1 Bankruptcy 3
    Z2 New Unpostable Bankruptcy (Area Office)  

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