3.12.32  General Unpostables

Manual Transmittal

November 26, 2013

Purpose

(1) This transmits revised IRM 3.12.32, Error Resolution — General Unpostables.

Material Changes

(1) Editorial changes have been made throughout the IRM.

(2) IRM 3.12.32.3 revised section on Electronic Filed Returns.

(3) IRM 3.12.32.5 (2) revised the type of unpostables that will not auto void.

(4) IRM 3.12.32.5.1 updated the URC "D" auto closure table to match the GUF Functional Specification Package.

(5) IRM 3.12.32.5.2 updated the URC "1" auto closure table to match the GUF Functional Specification Package.

(6) IRM 3.12.32.5.3 updated the URC "2" auto closure table to match the GUF Functional Specification Package.

(7) IRM 3.12.32.5.3 (1) added UPC 328 RC 4 TC 290 and not MFT 79 per Unified Work Request (UWR) 72836.

(8) IRM 3.12.32.5.3 (1) added UPC 328 RC 7 and TC 290/300 to the URC auto close table per UWR 44073.

(9) IRM 3.12.32.5.3 (1) removed UPC 345 RC 4 per UWR 60225.

(10) IRM 3.12.32.5.3 (1) added UPC 438 RC 4 per UWR 44073.

(11) IRM 3.12.32.5.3 (1) added UPC 438 RC 5 per UWR 47857

(12) IRM 3.12.32.5.5 updated the URC "8" auto closure table to match the GUF Functional Specification Package.

(13) IRM 3.12.32.5.5 (1) added UPC 334 RC 7 per UWR 67816.

(14) IRM 3.12.32.8 Arranged the unpostable category codes in the GUF hierarchy.

(15) IRM 3.12.32.8.15 (2) removed UPC 345 RC 4 per UWR 60225.

(16) IRM 3.12.32.25 (3) added mandatory requirement for all functions to review the GUF 51—41, List of Correction Errors, each cycle for potential problems.

Effect on Other Documents

IRM 3.12.32 dated October 23, 2012 (effective January 1, 2013) is superseded.

Audience

Wage and Investment (W&I) Employees, Tax Exempt and Government Entities (TE/GE) Employees, Large Business and International (LB&I) and Small Business/Self Employed (SB/SE) Employees

Effective Date

(01-01-2014)

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

3.12.32.1  (01-01-2014)
Purpose and Scope General

  1. IRM 3.12.32 provides the information and guidelines for processing unpostable cases through the Generalized Unpostable Framework (GUF).

  2. The GUF process receives transactions from the various Master Files which for some reason did not meet the criteria for posting, also Form W—3, Transmittal of Wage and Tax Statements, which failed the matching routine. These unpostables are categorized and assigned. They are then researched for a resolution. There are four main types of resolution.

    1. Corrected transactions — Either the transaction went unpostable as a result of a timing problem or certain entity type information was incorrect and can now be corrected;

    2. Rejected transactions — There is incorrect information in the transaction but it is not the type of information which can be corrected in the unpostable area;

    3. Deleted transactions — The transaction is erroneous, no longer applicable or must be corrected by the initiating area.

    4. Reinput transactions — There is incorrect information in the transaction that requires the record be reinput to the Generalized Mainline Framework (GMF).

  3. This information applies to all GUF processing for the following programs:

    1. Individual Master File (IMF)

    2. Business Master File (BMF)

    3. Employee Plan Master File (EPMF)

    4. Combined Annual Wage Reporting (CAWR)

    5. Payer Master File (PMF)

  4. Once the resolution is made, the transaction data is sent to the appropriate area for further processing. The unpostable case is removed from the SC— UP— MASTER— FILE and put on a historical file.

  5. Responsibility and Authority—This section applies to all managers and individuals using the GUF to manage, reassign, research, suspense, close, and/or review IMF, BMF, EPMF, PMF or CAWR unpostable cases.

    Note:

    Employees engaged in the unauthorized access or inspection of tax records are subject to disciplinary actions. Employees are allowed access to taxpayer records only when the information is needed to carry out their tax–related duties and their involvement in the tax matter does not create a possible conflict of interest.

3.12.32.1.1  (01-01-2014)
Unpostable Guidelines

  1. General procedures for Unpostables are as follows:

    1. Unpostables will be loaded by the Operations Branch and taken into the Unpostable, Criminal Investigation, Exam, Statute and Entity inventories within 3 days after Campus receipt from ECC-MTB or ECC-MEM.

    2. The Support Branch will transmit the closed Unpostables to ECC-MTB by Tuesday or they will miss the ECC-MTB Weekly Update. Missing this update will cause adverse effects (i.e., incorrect cycling).

  2. Inventories should be kept to a manageable level. The Headquarters and Campus measuring device will be the weekly Submission Processing Miscellaneous Inventory Report. (Unpostable Inventories, Unpostable Receipts, etc.)

    1. Total aged Unpostable cases will be worked as quickly as possible and must not exceed 10 PERCENT (Per Master File) of the ending inventory.

    2. Unworkable and workable inventory levels (excluding Bankruptcies) and cycle closures should not exceed a 21 calendar day processing cycle. During conditions of backlogs, high priority must be given to processing Unpostables related to refunds and payments on accounts where returns have previously posted and therefore are probably in a balance due condition.

    3. Repeat Unpostables will not exceed 10% of the current weeks receipts per Master File (i.e., BMF, IMF, EPMF, etc.).

    4. Correspondence for Unpostable cases must be issued within 10 days of determining contact is needed.

    5. Campuses will be contacted when the unacceptable age criteria for each category meets 15 cycles.

  3. If Campus ending inventory exceeds their receipts by 15 percent for three consecutive weeks, or their aged inventory exceeds 10 percent per week per Master File the inventory will be considered unmanageable. Stringent management measures must be taken to bring percentages back to manageable levels. The following are for all functions working Unpostables to help in maintaining these levels:

    1. Refund and payment processing, including Federal Tax Deposits (FTD), must be given a higher priority than other Unpostables. After the return due date, refund returns will receive the highest priority to meet the 45 day interest free period.

      Note:

      Ensure manual refunds are issued on all applicable refunds (i.e., refunds of 1 million dollars or more). Refer to IRM 21.4.4, for refund transactions.

    2. Nullified Unpostables that are to be re-input will receive expedite processing. Re-input returns should not be shelved.

    3. Completely review and resolve all Unpostable conditions that can result in a repeat Unpostable.

    4. Review the aged inventory to ensure high dollar amounts ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and very old cases are kept to a minimum.

    5. There must be a 100% review on all repeat Unpostables for each Master File.

    6. Each campus will maintain adequate staffing and terminals.

3.12.32.1.2  (01-01-2014)
Internal Revenue Manuals Used In Conjunction With the GUF System

  1. The IRMs listed below must be used to resolve unpostable conditions on the GUF system:

    1. IRM 3.12.37, IMF General Instructions

    2. IRM 3.12.38, BMF General Instructions

    3. IRM 3.12.166, EPMF Unpostables

    4. IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution

    5. IRM 3.12.278, Exempt Organization Unpostable Resolution

    6. IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution

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

    8. IRM 3.13.222, BMF Entity Unpostable Correction Procedures

    9. IRM 25.6.1, Statue of Limitations Processes and Procedures

3.12.32.1.3  (01-01-2014)
CADE 2 Impact to Unpostables

  1. In January 2012 with CADE 2 implementation, the following cycles will be accelerated and impact Unpostables:

    1. Campus Cycle — Thursday — Wednesday

    2. Master File Processing — Friday — Thursday

    3. Unpostables — New available Tuesday; Closing Tuesday

    Example:

    Unpostable conditions identified on transactions input in the campus in any given cycle (with new cycle close of Wednesday), will be processed by Master File on Thursday and will be available in Unpostables to work as new inventory immediately following Tuesday.

  2. All new Unpostables will be available to work on Tuesday morning. The GUF closing runs will occur on Tuesday evenings.

    Note:

    This applies to both IMF and BMF sites.

  3. IMF will begin processing and posting specific transactions daily. IMF will also identify Unpostables each day of the cycle. However, GUF will continue to run weekly. Unpostables for all 5 days of the IMF cycle will be marked for GUF to locate for opening runs to begin on Monday.

    1. IMF will not re-analyze the account at the end of the cycle to determine whether the unpostable condition has been resolved.

    2. There is a potential that the transaction needed to resolve the unpostable condition may post on a subsequent day in the same cycle. In this situation, URC 0 the unpostable.

    3. GUF 07 reports should contain multiple IMF data rows for each day of the production cycle (data for Day 1 of the cycle, data for Day 2 of the cycle, etc.)

    4. The data received for Day 5 may have more transactions that the other days of the cycle since this day will have all of the last day of cycle unpostables as well as all weekly account unpostables.

    Note:

    BMF will continue to process weekly and will create one Unpostable file for GUF to locate for the opening run on Monday.

  4. Not all transactions or accounts will post in IMF daily. Transactions or accounts marked as weekly will result in the transactions resequencing until Master File processes the end of the cycle on Thursday.

    Note:

    BMF will continue to process weekly.

  5. Corporate Files On—line (CFOL) Command Codes will contain an indicator on the screen to identify whether the IMF account is a daily account or a weekly account.

  6. IMF transactions posting timeframes are outlined as follows:

    1. Daily transactions directed to a daily account are expected to post daily with daily processing. Transactions will be viewable using CFOL command codes the second day after campus input. Transactions will be viewable on Integrated Data Retrieval System (IDRS) command codes the third day after campus input.

    2. Weekly transactions directed to a daily account are expected to post with the weekly processing run on Thursday and may result in the account type changing to weekly.

    3. Daily and weekly transactions directed to a weekly account are expected to post with the weekly processing on Thursday.

      Note:

      For items b and c, transactions will be viewable using CFOL command codes on the Saturday following the Thursday processing run. Transactions will be viewable on IDRS command codes Monday following the Thursday processing run.

    4. Use of the posting delay code on transactions will result in the transaction being held until the weekly processing on Thursday. When the transaction is processed on Thursday and the posting delay code contains a value other than zero, the transaction will continue to resequence for the number of cycles equal to the value.

      Example:

      A transaction input with a posting delay code of 1 will be processed on Thursday, and will resequence until the following weekly processing day (the following Thursday). Use of the posting delay code on a daily account with daily transactions may result in delaying the posting of the transactions that would resolve the account.

  7. BMF transaction posting timeframes are outlined as follows:

    1. Transactions will be viewable using CFOL command codes on Saturday following the weekly Master File processing run on Thursday.

    2. Transactions will be viewable as posted transactions using IDRS command codes on Monday following the weekly Master File processing run on Thursday.

      Note:

      With the acceleration of the IDRS weekly analysis being performed the weekend directly after the Master File processing on Thursday, transactions will be posted instead of in pending status on Monday.

  8. IMF cycle posting dates will reflect a format of YYYYCCDD. YYYY will indicate the year. CC will indicate the posting cycle. For IMF transactions, the following values for DD are defined:

    1. 01 = Friday

    2. 02 = Monday

    3. 03 = Tuesday

    4. 04 = Wednesday

    5. 05 = Thursday

    Note:

    BMF cycle posting dates will continue to reflect YYYYCC. YYYY will indicate the year. CC will indicate the posting cycle. BMF cycle posting dates in TXMOD will reflect a format of YYYYCCDD. The DD value will be 08.

  9. With accelerated refund processing for IMF, there are conditions under which accounts will not reflect the refund transaction code (TC) 846 upon settlement of the account. IMF will systemically prevent the refund transaction from generating. IMF will systemically generate the refund transaction (TC 846) when the refund hold expires.

    1. A refund hold will be applied when through Master File processing of the account, the account meets Priority Refund Transcript criteria (Refund, Refund-E, Refund-S, $1M, and $10M). The accounts will reflect a TC 971 action code (AC) 805 and a TC 570 with blocking series “55555” indicating the refund hold has been applied. The hold will systemically expire 4 business days after the TC 971 AC 805 cycle posting date.

    2. A refund hold will be applied when through Master File processing of the account, the account meets criteria to issue CP 12, Math Error, Overpayment of $1 or More, CP 16, Overpayment with Offset, CP 21≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    3. These accounts will be processed during the weekly processing on Thursday. The accounts will reflect a TC 971 AC 804 and a TC 570 with blocking series "55555" indicating the refund hold has been applied. The hold will systemically expire 7 calendar days after the TC 971 AC 804 cycle posting date.

  10. Due to the accelerated refund processing, Financial Management Services (FMS) will no longer accept NOREF or HAL requests for IMF refunds. Functions that are impacted by the refund holds outlined in (9) above will have specific guidelines to address accounts that have the systemic holds instead of using NOREF as Submission Processing has known pre-January 2012.

  11. For functions that do not have specific requirements in place to place holds on inventory, the following guidelines are provided for IMF accounts:

    Note:

    BMF/EPMF are not changing to daily processing or accelerating refund schedule issuance. BMF/EPMF accounts can continue to use NOREF and/or HAL per existing guidelines.

    IF AND THEN
    The account has a TC 846 posted,   A NOREF or HAL request cannot be initiated on an IMF account. Erroneous Refund Procedures should be followed.
    The account has a TC 570 with blocking series "55555" , A TC 971 AC 805 is also posted on the module indicating a refund transcript has generated, 1. A TC 570 can be input up to three business days after the systemically generated TC 570 cycle posted date (up to 6 PM local time) to prevent the refund transaction from generating.
    2. A NOREFP can be input on the third business day after 6 PM local or the fourth business day before 9 PM Eastern Friday - Wednesday (10 PM eastern on Thursday) from the systemically generated TC 570 cycle posted date to request IMF reverse the refund and stop the refund information from going to FMS.
    The account has a TC 570 with blocking series "55555" , A TC 971 AC 804 is also posted on the module indicating a CP 12, 16, or 21 (refund over $100,000) has been issued, 1. A TC 570 can be input up through 6 PM local the following Wednesday (6 calendar days after the systemically generated TC 570 cycle posted date) to prevent the refund transaction from generating.
    2. A NOREFP can be input Wednesday 6 PM local to Friday 4 PM Eastern to request IMF reverse the refund and stop the refund information from going to FMS.

  12. Reports that compare current year campus cycle data to previous year campus cycle data will contain different days within the same cycle.

    Example:

    The campus cycle in previous years were comprised of Friday through Thursday data. In January 2012, the same cycle will be comprised of Thursday through Wednesday data. A given cycle in the previous year may have had a large inventory to meet Program Completion Date (PCD) on Thursday. The cycle in 2012 may have the large inventory in the previous cycle due to the Wednesday cutoff.

3.12.32.2  (01-01-2014)
GUF OFP Information

  1. GUF organization, function, program (OFP) codes are used for reporting work closed by two methods as follows:

    1. MASS (large quantity of unpostable closures)

    2. Individual closures

  2. OFPs are used in conjunction with the weekly Work Performance and Control (WP&C) reporting system.

  3. The Unpostable Program and Function is determined by the Operation where it is located within the Campus.

  4. The Unpostable Function Code is identified in the following table:

    Function Code Title Title Abbreviation
    290 Unpostables Resolution UNP RES

  5. The Entity Unpostable Code Function is identified in the following table:

    Function Code Title Title Abbreviation
    390 Entity Control (EI and SSN) ENT CONT

  6. The valid Unpostable Program Codes are identified in IRM 25.8.1, OFP Codes Overview and are provided in the following table for your convenience:

    Program Code Title Title Abbreviation
    15100 BMF Unpostables BMF UNP
    15110 BMF Unpostables - Files BMF UNPF
    15120 BMF/EOMF MASS Unpostables BMF UNP
    15150 INTL BMF Unpostables INTLBUNP
    15160 Unpostable Code 305 RC 4 UPC 305
    182X0 CAWR Replies CAWRREPL
    44620 IRP Payer Master File IRP PMF
    45100 IMF/IRAF Regular Unpostables IMF UNPR
    45110 IMF/IRAF IMF IRAF
    45120 IMF/IRAF MASS Unpostables IMF UNPM
    45140 INTL IMF Unpostables INTLIUN
    72800 Employee Plans Combination Program EPCOMB
    13160 EO Combined EO COMB

  7. The Unpostable Program and Function combination is identified below and must be used for reporting completed work.

    1. 33XXX—290

    2. 34XXX—290

  8. GUF 53–43 will show Electronic Filing System (ELF) volumes for the ELF returns being Processed in Andover, Austin, Cincinnati and Ogden.

  9. The GUF 53–43 report is generated weekly to provide the volume that must be used when submitting volumes for the Work Planning and Control (WP&C) Report with the correlating OFP codes.

3.12.32.3  (01-01-2014)
Electronic Filed Returns

  1. Returns filed electronically (ELF) are distinguished from paper returns by a unique filing location code (FLC) shown as the first 2 digits in the document locator number (DLN). Refer to IRM 3.42.5 , IRS e—file of Individual Income Tax Returns for additional information on processing IMF e—file returns.

    Note:

    For a complete list of automated DLN assignments for ELF and Modernized e—File (MeF) returns, refer to IRM 3.10.73.8.6, Automated DLN Assignment for ELF, MeF, SCRIPS and SFR/IRC § 6020(b).

  2. Refer to IRM 3.42.4, IRS e-file for Business Tax Returns for a list of FLCs for electronic filing.

  3. Assign unpostable electronic returns to the appropriate person in the Unpostable unit. Unpostable returns with an electronic filing DLN will be worked by a designated employee in the Unpostable Electronic Filing area.

3.12.32.4  (01-01-2014)
Types of Unpostable Case Closures

  1. Unpostable case closures are divided into four (4) types:

    1. AUTO (AUTO-VOID/AUTO REJECT) — Cases closed automatically by the GUF system. Applies to all unpostable functions. There are Unpostable Category Codes which will not Auto-Void / Auto Reject because of certain conditions that apply.

    2. MASS—Multiple cases closed with one GUF input action, Batch closures.

    3. FILES—After thorough research, the Unpostable function will request the document from Files on the Form 4251, Return Charge-Out.

    4. INDIVIDUAL—Single case closures in the Unpostable, Examination, Criminal Investigation and Statute functions.

3.12.32.5  (01-01-2014)
Automatic Closures By the GUF System

  1. The GUF system will automatically close specific cases based on certain conditions using Unpostable Resolution Codes (URCs) "D" , "1" , "2" , "3" , "6" , or "8" without tax examiner involvement.

  2. The following cases will NOT Auto—Void with URC "D" or "2" if:

    1. Case falls within Categories "A1" , "A2" , "C1" , "C2" , "C3" , "E2 " , or "Z1"

    2. Document code is "51"

    3. Employee number begins with a valid office identifier (OI) and the functional organization codes (3rd, 4th, and 5th digits of the employee number) are 890 thru 899, or

    4. Category Code is "E1" and the transaction code (TC) is 30X

    5. Employee number is blank and URC "2"

    6. Transaction code is 971/972

  3. A purged case will not Auto/Void.

3.12.32.5.1  (01-01-2014)
URC D Auto-Closure

  1. The following will be automatically voided using Unpostable Resolution Code (URC) "D" (Void —No Further Action).

    1. UNPOSTABLE REASON CODE "D" AUTO-VOIDED
      Unpostable code (UPC) 001, document code (Doc Code) 69
      UPC 003, Doc Code 69
      UPC 128
      UPC 129
      UPC 147 reason code (RC) 4 or 8, transaction code (TC) 150
      UPC 168 RC 1 TC 972
      UPC 186 RC 0, TC is 140, 141, 142, 474, 475, or 59X
      UPC 188 RC 0, TC is 599
      UPC 197 RC 0, Doc Code is 14, 77, or 79
      UPC 301, Doc Code is 78
      UPC 303 RC 1 and Doc Code 77 and not TC 460
      UPC 303 RC 1 and Doc Code is 78, 14 or 49
      UPC 304 and TC is 59X
      UPC 307 RC 1 and TC is 59X
      UPC 312 RC 1
      UPC 313 RC 1 TC 075
      UPC 319 RC 1, TC 96X or Doc Code 63
      UPC 329 RC 1 and TC is 59X
      UPC 330 RC 9
      UPC 341 RC 1 and TC is 59X
      UPC 347 RC 1 and TC is 582 or 583
      UPC 390 RC 1 or 9 and Doc Code is not 51
      UPC 430 RC 1
      UPC 801, TC 96X
      UPC 802, 844, or 845
      UPC 803, TC 96X
      UPC 812, TC 96X
      UPC 823 and TC 59X
      UPC 853 and TC 59X
      UPC 877, TC 96X
      Primary Trans pre—journalized (PJ) AMT is equal to zero and TC 922
      Primary Trans PJ AMT is equal to zero and TC 59X and not (UPC 347 RC 1 and Doc Code is 14 or 49) and DAR Closing Code is 00—04, 0, 10—14, 17—20, 54 or 99
      Primary Trans PJ AMT is equal to zero and TC 96X and not (MFT Code is zero and TAX PRD is zero) and UPC is 159, 183, 185, 186, 188, 197, 290, 308, 309, 311, 329, 333, 340, 347, 366, 811, 823 or 824
      Primary Trans PJ AMT is equal to zero
      Condition 1, TC 96X and not (MFT Code is zero and TAX PRD is zero) and UPC is 182 RC 0 or UPC 195 RC 0 or 1, or UPC 341 RC 2 or UPC 345 RC 1 or 3,
      Condition 2, TC is 96X and UPC 301 RC 1 OR UPC 313 RC 1
      Primary Trans PJ AMT is equal to zero , TC 98X and UPC 301 RC 1 or UPC 303 RC 1 or UPC 312 RC 2
      Primary Trans PJ AMT is equal to zero and UPC 147 RC 4 or 8, TC 150
      Primary Trans PJ AMT is equal to zero and UPC 193 RC 0, TC 290, 294, 298
      Primary Trans PJ AMT is equal to zero and UPC 313 RC 1, TC 073
      Primary Trans PJ AMT is equal to zero and UPC 337 RC 1, TC 290, 294, 298
      Primary Trans PJ AMT is equal to zero and UPC 347 RC 2 — 4
      Primary Trans PJ AMT is equal to zero and batch close with document (V1), Doc Code 63
      Primary Trans PJ AMT is equal to zero and batch close with document (V1), Doc Code 14, 49 and 77, and MFT 33, 34, 44, 67, 74

3.12.32.5.2  (01-01-2014)
URC 1 Auto-Closure

  1. The following unpostable conditions will be automatically closed using URC "1" (Auto Re-input):

    1. UNPOSTABLE REASON CODE "1" AUTO-CLOSED
      UPC 197 RC 6, or 7 and Master File Tax (MFT) not 29
      UPC 197 RC 8
      UPC 138 RC 2 and TC is 740/841 or TC 740/841 and UPC 316 RC 2
      UPC 316 RC 1
      TC 370, UPC 494 RC 1, MFT 01, DC 41/51

3.12.32.5.3  (01-01-2014)
URC 2 Auto-Closure

  1. The following will be automatically voided to the preparer using URC "2" :

    1. UNPOSTABLE REASON CODE "2" AUTO-VOID
      UPC 132
      UPC 133 RC 1
      UPC 134 RC 1, 2, 3, 4, 5
      UPC 138 RC 4, TC 848, Doc Code 48
      UPC 139
      UPC 142
      UPC 143 RC 0
      UPC 151 RC 0, Doc Code 77, TC not 460
      UPC 151 RC 0, Doc Code, 04, 14, 49, 63, 78, 79, 80, 81
      UPC 151 and TC is 96X
      UPC 152 and TC is 96X
      UPC 154 and TC is 29X or 47X
      UPC 155 RC 0TC 29X/30X
      UPC 155 RC 1
      UPC 158 RC 0 or 1 and TC is 29X or 30X
      UPC 159 RC 0 Only if pre—journalized amount is zero
      UPC 160 RC 0
      UPC 160 RC 1 and TC is 29X
      UPC 161 and TC is 96X
      UPC 162 and TC 971
      UPC 163 RC 0
      UPC 164 RC 5, TC 29X/30X
      UPC 165 RC 0, 1, 2
      UPC 167 RC 0, 1, 3, or 4, and TC is 29X or 30X
      UPC 168 RC 0 , 2, 4, 5, 6, 7, 8, or 9
      UPC 168 and TC is 96X
      UPC 169 RC 0, 2, 4, 6, 7, 8
      UPC 169 RC 9 and TC 971 action code (AC) 144
      UPC 173 RC 2, 3
      UPC 173 RC 5 MFT not 29
      UPC 173 RC 7 and TC is 29X or 30X
      UPC 174
      UPC 178 RC 1, 2, or 4
      UPC 179 RC 0
      UPC 181
      UPC 185 RC 1
      UPC 186 RC 2
      UPC 186 and TC is 96X
      UPC 187
      UPC 188 RC 0, TC 29X, MFT not 55
      UPC 189 RC 0, 1, 2, 3, and TC 29X/30X
      UPC 189 RC 5, 6
      UPC 192 RC 0, 1, 3
      UPC 193 RC 0, TC 300, 304, 308
      UPC 193 RC 2, TC 291, 301
      UPC 193 RC 3, TC 290
      UPC 194 RC 2
      UPC 290 RC 1, TC 520
      UPC 290 RC 7
      UPC 290 RC 8, TC not 42X
      UPC 291 RC 2, 3, TC 29X/30X
      UPC 291 RC 0,4,5,7,8,9
      UPC 292 RC 0, TC 29X/30X
      UPC 292 RC 2 and TC not 150
      UPC 292 RC 4
      UPC 292 RC 6
      UPC 292 RC 7 and Doc Code 34
      UPC 293 RC 0, 5, 7, 9
      UPC 293 RC 8 and TC not 150 or 430
      UPC 298 RC 0
      UPC 302 RC 1
      UPC 304 and TC 29X/30X OR 474
      UPC 304 RC 8 and the MFT is 40
      UPC 306 TC 29X
      UPC 307 RC 8
      UPC 309 RC 1
      UPC 306 RC 8
      UPC 311 RC 3
      UPC 311 RC 4 and TC 971
      UPC 311 RC 5 and TC 370
      UPC 312 RC 2, 3, 4
      UPC 313 RC 1, 4, 6, 7, 9
      UPC 313 RC 8 and DC 47 or 54
      UPC 314 RC 1 MFT 34, 36, 37, 44, 46, 49 or 67
      UPC 314 RC 7 and MFT 13 TC 290
      UPC 316 RC 9
      UPC 317 RC 5 or 6
      UPC 322 RC 3 RC 1 or 4
      UPC 321 RC 2 and TC 29X or 30X
      UPC 323
      UPC 324 RC 1 or 2 and TC 29X or 30X
      UPC 326 RC 1 or 2 and TC 29X or 30X
      UPC 327 RC 1 and the TC is 30X or Doc Code is 40 or 54 or 77
      UPC 328 RC 4 and not MFT 79
      UPC 328 RC 7 and TC 290 or 300
      UPC 329 RC 3
      UPC 330 RC 1, 2, 3, 4, 5, 6, 7
      UPC 334 RC 2, 3, 4, or 6
      UPC 335 and TC 29X or 30X
      UPC 336 RC 1 or 2 and TC 29X or 30X
      UPC 337 RC 1, TC 300, 304, 308
      UPC 337 RC 2 and 3, TC 290
      UPC 337 TC 30X
      UPC 339 RC 1 and TC is not 090
      UPC 341 RC 1
      UPC 341 RC 2 and TC 474 or 96X
      UPC 342 RC 1 or 2 and TC 29X or 30X
      UPC 342 RC 3, 4, 5, 6, 7, 8
      UPC 343 RC 1
      UPC 344
      UPC 345 RC 1, 3, 5
      UPC 345 RC 1 (Centralized Authorization File (CAF) unpostable) TC 96X
      UPC 347 RC 1 Doc Code 14 or 49
      UPC 348
      UPC 349
      UPC 351
      UPC 354 RC 1, 2, 3, 4, or 5
      UPC 354 RC 6 and TC 971 and MFT not 02, 08 or 34
      UPC 356
      UPC 357
      UPC 359 RC 1 thru 6
      UPC 361
      UPC 366 RC 1 and TC is not 157, 460 or 620
      UPC 367
      UPC 369
      UPC 370
      UPC 371
      UPC 379
      UPC 382
      UPC 384 RC 2, Doc Code 34
      UPC 390 RC 2 thru 8
      UPC 391 RC 5 thru 9
      UPC 395 RC 5
      UPC 398 RC 2
      UPC 429 RC 1
      UPC 438 RC 1, 2, 3, 4, 5
      UPC 490 RC 3
      UPC 490 RC 5
      UPC 491 RC 3 or 8
      UPC 491 RC 4 and the TC is 29X/30X
      UPC 491 RC 7 and Doc Code is 54
      UPC 491 RC 9 and TC is 29X
      UPC 492 RC 1, 5 or 6
      UPC 493 RC 2, 4, 6, 8, 9
      UPC 494 RC 0 — 9
      UPC 494 RC 1 TC 29X or 30X Doc Code 47 or 54
      UPC 495 RC 3 thru 9
      UPC 496 RC 1, 2, 6, 7, 8 or 9
      UPC 497 RC 2, 7, or 9
      UPC 498 RC 4, 5, or 8
      UPC 806
      UPC 810 and TC is not 460
      UPC 811 and TC is not 460
      UPC 812 and TC is not 460
      UPC 820
      UPC 823 and TC 125 or 96X
      UPC 836
      UPC 838
      UPC 840
      UPC 843
      UPC 852
      UPC 853 and TC 011, 96X or 47X
      TC 971 or 972 (971—CD of DAR—DOC—SECT—DAT not equal to 341—345 and 349—353

  2. The following Unpostable Codes will automatically void with URC "2" to specific areas, (GUF).

    1. UNPOSTABLE REASON CODE "2" AUTO-VOIDED
      UPC 133 RC 0 "05" (Examination/SC)
      UPC 135 "02" (Accounts Management)
      UPC 151 RC 0 "07" (Communication Liaison C&L)
      UPC 152 RC 0 "07" (Communication Liaison C&L)
      UPC 159 RC 0 — 7 "07" (Communication Liaison C&L)
      UPC 159 RC 0 TC 140, 141, 142, "03" (Collections / Compliance)
      UPC 160 RC 2 "02" (Accounts Management)
      UPC 160 RC 3 thru 9 "05" (Examination/SC)
      UPC 168 RC 1 "05" (Examination/SC)
      UPC 168 RC 3 "03" (Collections / Compliance)
      UPC 169 RC 5 "25" (Entity)
      UPC 170 "02" (Accounts Management)
      UPC 171 RC 3 "03" (Collections / Compliance)
      UPC 173 RC 0 or 1 "02" (Accounts Management)
      UPC 173 RC 6 "05" (Examination/SC)
      UPC 175 RC 0, TC 820 with blocking series (BS) 050—059 "05" (Examination/SC)
      UPC 179 RC 1 "05" (Examination/SC)
      UPC 180 RC 2, TC 29X with BS 200–299 "02" (Accounts Management)
      UPC 183 RC 4 "17" (Criminal Investigation)
      UPC 192 RC 2 "05" (Examination/SC)
      UPC 193 RC 0 and TC 29X "03" or"19" (Compliance / SC)
      UPC 194 RC 2 "03" (Collections / Compliance)
      UPC 197 RC 1 thru 3 "41" (Accounting)
      UPC 198 RC 0 "02" (Accounts Management)
      UPC 307 RC 1 with TC 96X, and MFT is "NOT" zero and tax period is "NOT" zero "14" (CAF)
      UPC 315 RC 2 through 4 "06" (IRP)
      UPC 317 RC 4 "02" (Accounts Management)
      UPC 320 "03" or"19" (Compliance / SC)
      UPC 326 RC 4 "25" (Entity)
      UPC 328 RC 4 "02" (Accounts Management)
      UPC 337 TC 29X "03" (Compliance / SC)
      UPC 343 RC 2 through 5 "25" (Entity)
      UPC 347 RC 1 and the Doc Code is 14 or 49 "03" (Compliance / SC)
      UPC 358 RC 1 "25" (Entity)
      UPC 365 RC 1 "25" (Entity)
      UPC 373 RC 1 or 2 "25" (Entity)
      UPC 496 RC 5 "25" (Entity)

  3. In addition to the above criteria certain cases are routed by GUF to other areas (in lieu of the preparer) based on the transaction code, document code or nullify area. The following is a list of the specifics:

    1. All Document Code "63" cases in Category "V1" and the Doc Code is "14" , "49" or "77" and MFT is NOT "33" , "44" , "67" or "74" will be routed to Nullify-Area Code "25" (Entity).

    2. All Document Code "80" or "81" cases with a Campus jurisdiction (first two digits of the Document Locator Number that fall within a Campus range) will be assigned and routed to Nullify-Area Code "25" (Entity).

    3. All Document Code "80" or "81" with a Area Office jurisdiction will be assigned and routed to Nullify-Area Code "47" (Tax—Exempt & Government Entities (TEGE) Area Office).

    4. All Document Codes "14" , "49" , or "77" with MFT equal to "33" , "34" , "44" , "67" , or "74" will be assigned and routed to Nullify-Area Code "25" (Entity).

    5. All Transaction Code 29X cases within Document Locator Number (DLN) blocking series 200–299 will be assigned and routed to Nullify-Area Code "02" (Accounts Management).

    6. All cases carrying employee number ranges of 301 through 339 will be assigned and routed to Nullify-Area Code "02" (Accounts Management).

3.12.32.5.4  (01-01-2014)
URC 6 Auto-Closure

  1. GUF URC "6" systemically closes some of the following unpostables:

    1. UPC 151

    2. UPC 303

  2. There are two ways to identify URC 6 auto-closures:

    1. Payments processed through the Integrated Submission and Remittance Processing (ISRP) or Remittance Processing System (RPS).

    2. Check digits entered in the wrong positions—first two digits of the name control followed by two blanks.

3.12.32.5.5  (01-01-2014)
URC 8 Auto-Closure

  1. The following unpostables are automatically closed with URC "8" and systemically routed to the Reject Resolution Area Code 01.

    1. UNPOSTABLE REASON CODE "8" AUTO-CLOSED
      UPC 127 RC 0
      UPC 136 RC 1
      UPC 141 RC 0
      UPC 148 RC 0, 6, 7
      UPC 164 RC 1, 3, 4, 6, 8
      UPC 164 RC 5, TC 150
      UPC 167 RC 2 and Pre—Journalized amount is not equal to zero
      UPC 189 RC 7, 9
      UPC 197 RC 4, 5, 6 and MFT 29
      UPC 290 RC 1, TC 150
      UPC 290 RC 4, TC 150
      UPC 290 RC 6
      UPC 291 RC 1
      UPC 291 RC 2 and TC is 370
      UPC 291 RC 9 and TC is 150
      UPC 292 RC 1 or 5
      UPC 292 RC 0, 2, or 3, and TC 150
      UPC 292 RC 4 and TC is 150 or 430
      UPC 293 RC 2, 3 or 4
      UPC 293 RC 8 and TC is 150 or 430
      UPC 294 RC 1
      UPC 295 RC 1
      UPC 299 RC 1, 2, 3
      UPC 299 RC 6
      UPC 301 RC 4 TC 150 MFT 52
      UPC 304 RC 9
      UPC 307 RC 2 , TC is not 6XX
      UPC 307 RC 9
      UPC 311 RC 2 and TC 370
      UPC 311 RC 2 and TC 400 and Doc Code 51
      UPC 311 RC 3 and TC 400 and Doc Code 51
      UPC 318 RC 1
      UPC 319 RC 1
      UPC 331 RC 1, 3, 4, or 5
      UPC 332 RC 1 or 3 and file location code (FLC) is NOT 98
      UPC 334 RC 7 and TC 290/300/370
      UPC 346 RC 1 Doc Code 51
      UPC 490 RC 0 Doc Code 51
      UPC 490 RC 3
      UPC 491 RC 2, 9
      UPC 492 RC 2
      UPC 492 RC 4 and Doc Code is not 34
      UPC 495 RC 1, 2
      UPC 495 RC 3 and TC 150
      UPC 496 RC 1 and TC 150
      UPC 496 RC 2 and TC 150
      UPC 496 RC 3 and TC 150 or TC 6XX
      UPC 496 RC 4
      UPC 497 RC 1 or 5
      UPC 498 RC 4 and TC is 150
      UPC 499 RC 2, 5, 9
      UPC 878

3.12.32.6  (01-01-2014)
Unpostable Resolution Codes

  1. The valid Unpostable Resolution Codes (URCs) and an explanation for each are listed in the chart below:

    Unpostable Resolution Code Explanation
    URC "A" updates the unpostable name control to the Master File name control.
    URC "B" is used only for IMF and BMF. This code is used only as a special closure of open cases.
    URC "D" deletes (voids) transactions that do not need follow-up actions. Valid for all Master Files.

    URC "D" removes the record from the Service Center Unpostable Master File (SCUPMF). URC "D" does not open an Integrated Data Retrieval System (IDRS) control base.
    URC "0" allows the unpostable record to attempt to re-post with no change at Master File.

    "0" is valid for all Master Files.

    Note:

    For IMF transactions — If the transaction needed to resolve the unpostable condition has posted with a cycle date after the unpostable transaction, URC 0. Ensure the subsequent posted transaction is the only transaction needed to resolve the account.

    URC "1" allows transactions to be re-input.

    It is valid for all Master Files except CAWR and PMF.

    URC "1" removes the record from the Service Center Unpostable Master File (SCUPMF). These records are not corrected (at this time) for an attempted re-posting at Master File as would URC "0" , "5" and "6"
    URC "2" deletes (voids) transactions and is VALID for all Master Files.

    URC "2" removes the record from the Service Center Unpostable Master File (SCUPMF) and opens an IDRS control base for most cases.
    URC "3" is used for Auto-Closures of With—Remittance (ISRP/RPS) documents due to a tax period change.
    URC "5" is used only for IMF when changing an error delay code and/or name control or name line at Master File and Transaction Code is 140, 430, or 150.
    URC "6" is used when changing any combination of name control, name line, adding or deleting a spouse and/or spouse's Social Security Number (SSN), Taxpayer Information Number (TIN), TIN type, transaction codes, transaction date, plan number, error delay code, computer condition code, tax period ending for IMF, and the following nontaxable BMF and EPMF returns.

    URC 6 is valid for all Master Files.
    Note: PMF will only accept TIN, TIN TYPE, and name control changes.
    URC "8" Rejects, nullifies or removes the record from the Service Center Unpostable Master File (SCUPMF).

    Valid for all Master Files except CAWR and PMF.
  2. The resolution codes described above are used when utilizing Command Code (CC) UPRES to resolve cases assigned to the following areas:

    1. Unpostable function,

    2. Entity Control function,

    3. Examination function,

    4. Statute function,

    5. Criminal Investigation (CI) function.

    Exception:

    Unpostable Resolution Code 3 is used during GUF 13 processing.

  3. The following non taxable BMF and EPMF returns can be resolved using URC 6.

    Master File MFT Code Doc Code Form
    BMF 02 16 1120S
    06 65 1065
    15 23 8752
    36 81 1041A
    37 83 5227
    44 91 990PF
    50 71 4720
    67 90 990
    67 09 990EZ
    76 35 5330
    77 29 706GST
    78 59 706GSD

  4. In addition to individual closures using CC UPRES, CC UPBAT, is used for multiple cases using the same Resolution Code.

    Note:

    Command Code (CC) UPBAT unpostable resolution code actions are not directly updated. They are generated into each resolved record during End of Day (EOD) processing and if the case does not meet the reject criteria, then the case is placed into closed status.


  5. The GUF system will not accept previously input remarks on URC D, 1, 2, or 8 closures. Enter a / (slash) at the end of the remarks field if previous remarks are still valid with unpostable closing.

  6. The Integrated Data Retrieval System (IDRS) employee number is not needed in the remarks section. The employee number will automatically print on the Nullified Listing from the URC "D" or "2" closure.

    Note:

    The employee number displayed will be either the originator of the transaction, or the IDRS control number GUF has assigned to the record using the Nullified Area Code table. This number will also be used to open a control base on IDRS.

3.12.32.7  (01-01-2014)
Category Code Identification and Criteria

  1. General Category Information—

    1. A "Category Code" is assigned to every unpostable record for "IMF" , "BMF" , "EPMF" , "PMF" and "CAWR" .

    2. These unique two digit alpha-numeric codes identify the area that will work the unpostable case.

    3. These codes will also determine when a Form 4251, Return Charge-Out, will be automatically generated.

    4. The case is automatically sorted for an AUTO, MASS, or INDIVIDUAL type closure if the case requires routing of unpostable document to the preparer, or another function.

    5. When the case is an expedite and/or requires special handling, the sequence in which the cases are sorted are in order according to the recipient.

    6. The unpostable category codes, category names, and applicable category Master File(s) are as follows:

      Category Codes Category Names Master Files
      "A1" Criminal Investigation IMF, BMF, EPMF
      "A2" Criminal Investigation—FTD's BMF
      "B1" Entity Control IMF, BMF, EPMF
      "B3" Entity Control—EO Unpostables BMF
      "B4" Entity Control—EPMF Unpostables EPMF
      "B5" Entity Control —1120S, 1065, or 1041 Unpostables BMF
      "B6" Exempt Organization E-Post filings EOMF
      "C1" Statute Reject Batch IMF, BMF
      "C2" Statute Void Batch IMF, BMF
      "C3" Potential Statutes IMF, BMF
      "C5" Credit Interest Returns IMF, BMF
      "D1" Accounts Management No Change IMF, BMF
      "D3" Accounts Management Void Batch IMF, BMF NOTE: These cases should not be MASS Voided, they are to be worked on an individual basis.
      "E1" Examination Changes IMF, BMF, EPMF
      "E2" Examination Statutes IMF, BMF, EPMF
      "E3" Examination Void Batch IMF, BMF, EPMF
      "F1" Name Controls Files IMF, BMF, EPMF, PMF
      "F3" Files Unpostables IMF, BMF, EPMF, PMF
      "G1" FTD Transactions BMF
      "I1" Identity Theft IMF
      "I2" IDT—AMTAP (Identity Theft) IMF
      "I3" IDT—OMM (Operation Mass Mailing) IMF
      "I4" IDT—LOCK (No Filing Requirement) IMF
      "L1" Foreign Operations IMF, BMF,
      "L3" All Other IMF, BMF, EPMF
      "L5" All Other with Documents IMF, BMF,EPMF
      "L7" Credit Transfers and Bad Checks IMF, BMF
      "P1" PMF — Generated Transactions PMF
      "R1" Reject Batch Transactions IMF, BMF, EPMF
      "V1" Batch Void With Document IMF, BMF, EPMF, PMF
      "V3" Batch Void No Document IMF, BMF, EPMF
      "V5" Generated Transactions IMF, BMF, EPMF
      "V6" IRDM Generated Transactions IMF, BMF
      "V7" CAF EPMF
      "V8" CAWR CAWR
      "W1" Records with Transcripts BMF
      "W3" Documents and Transcripts BMF
      "W5" Retention Register Micro IMF, BMF
      "Y1" With—Remittance (ISRP/RPS) Batch IMF, BMF
      "Y2" With—Remittance (ISRP/RPS) Prior IMF, BMF
      "Z1" Bankruptcy IMF, BMF

    7. The following lists which categories are originally assigned to each of the five primary processing areas that can close an unpostable case; in addition, for the Unpostable function these categories have also been separated by the type of closure:

    Categories Assigned to the Five Primary Processing Areas
    Fraud Detection "A1"
    "A2"
    Entity Control "B1"
    "B3"
    "B4"
    "B5"
    "B6"
    Statutes "C1"
    "C2"
    Examination "E1"
    "E2"
    "E3"
    Individual "C3"
    "C5"
    "D1"
    "D3" / "F1"
    "F3"
    "G1"
    "I1"
    "I2"
    "I3"
    "I4"
    "L1"
    "L3"
    "L5"
    "L7"
    "P1"
    "R1"
    "V5"
    "V7"
    "V8"
    "W1"
    "W3"
    "W5"
    "Y1"
    "Y2"
    "Z1"

  2. Categories cannot be changed—The category cannot be changed once it has been established per the priority sequence stated above, even if the unpostable case is reassigned to another area.

3.12.32.7.1  (01-01-2014)
Policy For Establishing a Category Code

  1. Each transaction is assigned the category code of the first category it satisfies.

  2. Subsequent category checks will not be made.

  3. Generally the category criteria is determined by TC), DLN, Doc code, and/or UPC priority. This sequence, which is different than the alpha-numeric list above, is used to determine which records are placed in each category.

  4. The category sort sequence (priority) and related category codes are as follows:

    UNPOSTABLE CATEGORY SORT SEQUENCE "PRIORITY"
    "A1" —Criminal Investigation
    "A2" —Criminal Investigation FTD Transaction
    "Z1" —Bankruptcy
    "Z2" —New Unpostable Bankruptcy (Area Office)
    "C2" —Statute Void Batch
    "E2" —Examination Statute
    "C1" —Statute Reject Batch
    "C3" —Potential Statutes
    "B3" —Entity Exempt Organization
    "G1" —FTD Transactions
    "P1" PMF Generated Adjustment
    "V7" —Batch With No Source Document CAF
    "V8" —Batch with No Source Document CAWR
    "B4" - EPMF Unpostables
    "B3" Exempt Organization
    "B1" —Entity Control
    "B3" Exempt Organization
    "B6" Exempt Organization E-file
    "B1" —Entity Control
    "B5" —Entity Control - Form 1120S/Form 1065/Form 1041 Unpostables
    "E1" —Examination Changes
    "E3" —Examination Void Batch
    "I1" —Identity Theft
    "I2" — IDT — AMTAP (Identity Theft)
    "I3" —IDT — OMM (Operation Mass Mailing)
    "I4" —IDT — LOCK (No Filing Requirement)
    "L7" —Credit Transfers and Bad Checks
    "D1" —Adjustment No Change
    "D3" —Adjustment Void Batch
    "V5" —Generated Transactions
    "Y2" —Remittance Processing (With—Remittance (ISRP/RPS)– Prior Year or Repeats
    "Y1" —Remittance Processing (With—Remittance (ISRP/RPS) Batch
    "R1" —Batch Reject Transactions
    "C5" —Credit Interest Return Transactions
    "L1" —Foreign Operations Transactions
    "F1" —Name Control—Files Research
    "F3" —Files Unpostables
    "W5" —Retention Register Microfilm
    "V1" —Batch Void With Documents
    "V3" —Batch Void No Document
    "W3" —Batch With Documents and Transcripts
    "W1" —Batch Transactions With Transcripts
    "L5" —All Other Transactions With Documents
    "L3" —All Other Transactions No Document

3.12.32.8  (01-01-2014)
Unpostable Category Code(s)—Specific

  1. This process determines the category code for unpostable records by analyzing the following:

    1. MF—UP—TYPE—CODE,

    2. UNPOSTABLE—CD,

    3. DOC—CD,

    4. TRANS—CD,

    5. BLOCK—NUM,

    6. GEN—TRANS—SOURCE—DOC—IND,

    7. INPUT—SYSTEM—SOURCE—CODE,

    8. MFT—CD,

    9. RPS—RETURNS—IND,

    10. MF—UP—REASON—CD,

    11. FILE—LOC—CD,

  2. Each transaction will be assigned the category code for the first case criteria it satisfies. The cases as listed are in the required priority for determination of category code.

3.12.32.8.1  (01-01-2014)
Category "A1" —Criminal Investigation (CI)

  1. CATEGORY "A1" CRITERIA (IMF/BMF /EPMF)

    1. UPC is 183 RC 0, 1,

    2. UPC 309 RC 2,

    3. UPC is 333 RC 1, 2, or 3,

    4. Transaction Code (TC) is 596, 910–912 or 914–919; or TC 016 and the block number is 700 through 799.

  2. AREA—All records in Category "A1" will be directly assigned to the Fraud Detection function; these cases will be closed by Fraud Detection, or Internal Security, Inspection–PSC.

  3. Form 4251, Return Charge-Out / TRANSCRIPT

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

    2. "Criminal Investigation" is in the recipient (receiver) field for "A1" Form 4251. The receipt field will be broken-down even further to assist CI in assigning their work. The recipient field will be "Criminal Investigation" or Criminal Investigation – 91X (e.g., TC 914, 916, 918, 016).

    3. The documents for all "A1" requests will be routed directly to CI.

    4. If the document is not desired for "A1" cases, then the Form 4251, Return Charge-Out, can be destroyed. This action is based on local CI guidelines.

  4. This category will age in 10 cycles after the original unpostable cycle.

  5. TYPE CLOSURE/URC

    1. "A1" unpostable cases are usually INDIVIDUAL closures.

    2. Each case is automatically assigned a "Campus" assignment number.

    3. These cases should be reassigned to a specific CI employee prior to attempting case closure.

  6. CATEGORY "A1" cases may involve the following statute, bankruptcy, or With—Remittance (ISRP/RPS) return issues, in addition to the CI issue; the CI function will resolve the following issues (as necessary) as part of the "A1" case;

    1. STATUTES—If IMF or BMF TC 150, 29X, 30X, or Doc. Code 17, 18, 24 or 48 with TC Code 170 or 200, and the assessment statute considerations.

    2. BANKRUPTCY—If IMF or BMF account/module and TC 520 with Closing Code 085 or 088 posted.

    3. CREDIT INTEREST—A IMF or BMF refund return, involving a credit interest issue.

    4. With—Remittance (ISRP/RPS) RETURN—If an IMF or BMF With—Remittance (ISRP/RPS) TC 150 and/or 610, then also involves With—Remittance (ISRP/RPS) processing considerations.

  7. CATEGORY "A1" CASES will be resolved per CI procedures.

  8. PROCESSING RESPONSIBILITY— Generally TC 016 block number is 700–799 cases will be resolved by Internal Security, Inspection (PSPC only); all other "A1" cases will be resolved by CI.

    Note:

    The Area Office (MF–AO) and various TC 91X information are part of CC UPCAS display.

3.12.32.8.2  (01-01-2014)
Category "A2" — Criminal Investigation—Federal Tax Deposit

  1. CATEGORY "A2" CRITERIA (BMF ONLY)

    • UPC 333 and the Transaction Code (TC) is 65X or 66X.

  2. AREA—All records in Category "A2" will be directly assigned to and closed by the CI function.

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

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

    2. "Criminal Investigation—TC 914" is in the recipient (receiver) field for "A2" Form 4251, Return Charge-Out.

    3. Form 4251, Return Charge-Out, is routed directly to Files.

  4. This category will age three cycles after original unpostable cycle.

  5. TYPE CLOSURE

    1. "A2" unpostable cases are usually INDIVIDUAL closures.

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

  6. The "A2" Unpostable cases will be processed per specific instructions provided by CI.

3.12.32.8.3  (01-01-2014)
Category "I1" — Identity Theft

  1. CATEGORY Unpostable "I1" CRITERIA (IMF)

    1. Unpostable Code (UPC) 147 Reason Code (RC) 0,1 or 3 and TC is 150.

  2. AREA—All records in Category "I1" 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 record in this category.

    2. "Unpostable-9" is in the recipient (receiving area) code for Category "I1" Form 4251, Return Charge-Out.

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

  5. TYPE CLOSURE—

    1. "I1" cases are usually Individual type closures.

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

  6. The "I1" Unpostable case will be processed per instructions in IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution.

3.12.32.8.4  (01-01-2014)
Category "I2" — IDT — AMTAP (Identity Theft)

  1. Category I2 Criteria (IMF) — Unpostable

    1. Unpostable Code (UPC) 147 Reason Code (RC) 6 or 7 and TC is 150.

  2. AREA—All records in Category "I2" will be assigned to the Accounts Management Taxpayer Assurance Program (AMTAP) Unit.

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

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

    2. "IDT — AMTAP-11." is in the recipient (receiving area) code for Category Code "I2" Form 4251, Return Charge-Out.

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

  5. TYPE CLOSURE—

    1. "I2" cases are usually Individual type closures.

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

  6. The "I2" Unpostable case will be processed by the AMTAP Function.

3.12.32.8.5  (01-01-2014)
Category "I3" — IDT — OMM (Operation Mass Mailing)

  1. CATEGORY I3 CRITERIA (IMF) — Unpostable Code (UPC) 147 Reason Code (RC) 8 and TC 150.

  2. AREA—No routing or pulling of documents is necessary.

  3. Form 4251, Return Charge-Out, (TRANSCRIPT) — A Form 4251, Return Charge-Out, is not generated for Category "I3" .

  4. TYPE CLOSURE—GUF Auto Void URC D.

3.12.32.8.6  (01-01-2014)
Category "I4" — IDT — LOCK (No Filing Requirement)

  1. CATEGORY I4 CRITERIA (IMF)

    1. Unpostable Code (UPC) 147 Reason Code (RC) 4 and TC is 150.

  2. AREA—No routing or pulling of documents is necessary.

  3. Form 4251, Return Charge-Out, (TRANSCRIPT) — A Form 4251, Return Charge-Out, is not generated for Category I4.

  4. TYPE CLOSURE—GUF Auto Void URC D paper filed returns. Electronically filed returns will be rejected.

3.12.32.8.7  (01-01-2014)
Category "Z2" — New Unpostable Bankruptcy (Area Office)

  1. UPC 171 RC 4 and Transaction Code 520.

3.12.32.8.8  (01-01-2014)
Category "Z1" — Bankruptcy/Insolvency

  1. CATEGORY "Z1" CRITERIA (IMF/ BMF)

    1. UPC 171 or ((UPC 168 or 192 or 194) and MFT-CD is 29) and TRANS-CD is 150, 290, 300 or 370)),

    2. UPC 322 and not Reason Code 3,

  2. AREA— All records in Category "Z1" will be directory assigned to and worked by the Unpostable function.

    Exception:

    Category "Z1" cases can be worked by the Area Office per local agreement/procedures.

  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–10 is in the recipient field for the "Z1" Form 4251, Return Charge-Out.

      Note:

      The literal BKRUPT will be displayed in the recipient code field.

    3. The documents for the "Z1" Files Requests are routed directly to Unpostables.

    4. Un—assessed bankruptcy documents will be kept separate from all other unpostable documents until the "Z1" unpostable case is closed.

    5. This bankruptcy file will be maintained in TIN sequence in the Files or Unpostable function.

  4. TYPE CLOSURE—

    1. "Z1" unpostable cases are either individual or MASS (batch) closed.

    2. Cases that are individual closures may be reassigned to a specific employee assignment number or unit number prior to closure activity.

    3. Cases DO NOT have to be placed in a suspense status while awaiting processing (assessment) guidelines from the Insolvency Offices within the Area Office.

  5. There will be unpostable bankruptcy release Transcripts (UPC 171 RLSE and UPC 322 RLSE).

    1. These transcripts are to identify outstanding bankruptcy unpostables when the "V" freeze has been released.

    2. They are to be used as a back-up to Special Processing Unit's (SPU) processing of the weekly bankruptcy lists.

  6. The Z1 category will age three cycles from the original unpostable cycle. This category is not included when determining the percentage (%) of age cases to inventory.

3.12.32.8.9  (01-01-2014)
Category "C2" — Statute Void Batch

  1. CATEGORY "C2" CRITERIA (IMF/ BMF)— Unpostable Code (UPC) is 150 or 350 and the Document Code is 54.

  2. AREA—

    1. All records in Category "C2" will be assigned to and closed by the Statute function.

    2. The Statute Protection function will determine the appropriate corrective (disposition) action.

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

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

    2. "Statute Protection" is in the recipient field for "C2" Form 4251, Return Charge-Out.

    3. These requests require expedite processing.

  4. The documents for all "C2" files and requests will be routed directly to the Statute Protection function.

    1. The Statute function will determine the proper disposition of these documents.

    2. The Statute function may route Category "C2" cases back to the preparer for the necessary corrective action.

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

  6. TYPE CLOSURE—

    1. "C2" Unpostable Cases are usually INDIVIDUAL closures.

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

3.12.32.8.10  (01-01-2014)
Category "E2" — Examination Statutes

  1. CATEGORY "E2" CRITERIA (IMF/BMF )

    1. Unpostable Code (UPC) 150 or 350 and the Document Code is 47.

    2. Master File Code "S" is present and the Transaction Code is 300 and the Document Code is 47.

    3. UPC is 191 RC 0 and Master File Code is "S" .

  2. AREA— All records in Category "E2" will be directly assigned to and closed by the Examination Function.

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

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

    2. "Examination–Statute" is in the Recipient (receiver) field for "E2" Form 4251, Return Charge-Out.

  4. Category "E2" will age five cycles from original unpostable cycle.

  5. TYPES CLOSURES—

    1. "E2" Unpostables are usually Individual closures.

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

  6. These unpostables must be worked on an expedite basis.

3.12.32.8.11  (01-01-2014)
Category "C1" — Statute Reject Batch

  1. CATEGORY "C1" CRITERIA (IMF/ BMF)— Unpostable Code (UPC) is 150 or 350.

  2. AREA—These statute cases will be assigned to and closed by the Statute 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. "Statute Protection" is in the recipient (receiver) field for "C1" Form 4251, Return Charge-Out.

    3. These requests require expedite processing.

    4. The documents for all "C1" files requests will be routed directly to the Statute Protection function.

    5. The Statute function will determine the proper disposition of these documents.

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

  5. TYPE CLOSURE—

    1. "C1" Unpostable Cases are usually individual closures.

    2. "C1" Unpostable Cases should be reassigned to a specific employee assignment number prior to attempting case closure.

3.12.32.8.12  (01-01-2014)
Category "C3" — Potential Statutes

  1. CATEGORY "C3" CRITERIA (IMF/ BMF—"Potential" statute cases will be identified by a "Master File Unpostable Type Code of S."

  2. AREA— All records in Category "C3" will be directly assigned to and worked by the Unpostable function; after screening, statute cases will be immediately routed to the Statute protection function after case reassignment on Service Center Unpostable Master File (SCUPMF).

    Note:

    Category "C3" cases may be reassigned to Entity Control or Criminal Investigation if the Statute function determines that a "C3" case does not contain a statute issue, but belongs to these other categories ("A1" or "B1" ). The remaining cases will be worked by Unpostables.

  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 – 8" is in the recipient field for "C3" Form 4251, Return Charge-Out, which identifies an unpostable file request requiring expedite processing.

    3. Files will route the documents for all "C3" requests directly to the Unpostable function.

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

  5. TYPE CLOSURE—

    1. "C3" Unpostable Cases are usually INDIVIDUAL closures.

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

3.12.32.8.13  (01-01-2014)
Category "G1" — Electronic Federal Tax Payment System (EFTPS)

  1. CATEGORY "G1" CRITERIA (IMF/BMF)—

  2. Master File System ID Code is BMF and Transaction Code is 65X or 66X.

  3. UPC 328 RC 5 and TRANS-CD 670,

  4. UPC 329 RC 5 and TRANS-CD 650,

  5. AREA— All records in Category "G1" will be directly assigned to and closed by the Unpostable function.

  6. FORM 4251 (TRANSCRIPT)

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

    2. "UNPOSTABLES – 8" is in the recipient field for Category "G1" .

    3. These requests will require expedite processing.

  7. This category will age three cycles from original unpostable cycle.

  8. TYPE CLOSURE—

    1. All "G1" unpostable cases are INDIVIDUAL closures.

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

  9. Use the appropriate Internal Revenue Manual (IRM) for processing the "Category G1" unpostable cases.

3.12.32.8.14  (01-01-2014)
Category "P1" — PMF Generated Transactions

  1. CATEGORY "P1" CRITERIA (PMF) — Transaction Code 290 and the MFT is 13 or 55 and the Document Locator Number DLN blocking series is 590 through 599.

  2. AREA— All records in Category "P1" will be directly assigned to and closed by the Unpostable function.

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

    1. Form 4251, Return Charge-Out, will not be generated for this category.

    2. A transcript will be generated in DLN order for each unpostable record. The transcript is titled "PMF GENERAL TRANSCRIPTS" .

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

  5. TYPE CLOSURE—

    1. "P1" cases are usually Individual type closures.

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

3.12.32.8.15  (01-01-2014)
Category "V6" — IRDM Generated Transactions

  1. CATEGORY "V6" CRITERIA (IMF/ BMF/ CAWR)

  2. UPC 345 RC 1, 3 or 5, TC 925 will GUF AUTO close URC 2.

  3. No Form 4251, Return Charge-Out, (TRANSCRIPT) — will be generated.

  4. This category will age three cycles from original unposted cycle.

3.12.32.8.16  (01-01-2014)
Category "V7" — CAF

  1. CATEGORY "V7" CRITERIA (IMF/ BMF/ EPMF) —

    • Transaction Code 96X (CAF—Centralized Authorization File) if MFT–CD is not "00" and the tax period is not"0000" .

    • Transaction Code is 96X and UPC is 301 RC 1.

  2. AREA— All Category "V7" Cases are directly assigned to and closed by the Unpostable function.

  3. Form 4251, Return Charge-Out, (TRANSCRIPT) — No Form 4251, Return Charge-Out, or transcript is generated for "V7" Cases.

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

  5. TYPE CLOSURE—

    1. Category "V7" Cases are usually AUTO closed. If the case does not meet the criteria for AUTO closure it will be an INDIVIDUAL type closures.

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

  6. The "V7" unpostable cases will be processed per the appropriate Internal Revenue Manual.

3.12.32.8.17  (01-01-2014)
Category "V8" — Combined Annual Wage Reporting (CAWR)

  1. CATEGORY V8 CRITERIA — CAWR documents.

    1. Transaction Code 980 or 982.

    2. Transaction Code 98X and UPC 301 RC 1.

    3. UPC 303 RC 1.

    4. UPC 312 RC 2.

  2. AREA —UPC 301 RC 1 Transaction Code 98X, UPC 303 RC 1( TC 980, 984 or 986 with MFT 88), or UPC 312 RC 2 are in Category "V8" These cases are GUF AUTO closed to CAWR.

  3. Form 4251 Return Charge-Out (TRANSCRIPT) — No Form 4251 or transcript is generated for "V8 " cases.

  4. This category will age fifteen cycles from the cycles the case was added to the GUF data base.

  5. TYPE CLOSURE—

    1. Generally "V8" cases will be INDIVIDUAL type closures. Category "V8" unpostable cases may be MASS or Auto closed.

    2. These cases should be reassigned to a specific employee number prior to attempting case closure if not MASS or AUTO closed.

  6. The procedures for "V8" cases are in the following Internal Revenue Manuals:

    1. IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

    2. IRM 4.4.35, Unpostable Resolution.

    3. IRM 4.19.4, CAWR Reconciliation Balancing.

3.12.32.8.18  (01-01-2014)
Category "B4" — Employee Plan Master File (EPMF) Unpostables

  1. Unpostable Code (UPC) 801, 802, 803, 806, 808, 810, 811, 812, 813, 815, 823, 824, 832, 836, 838, 839, 840, 842, 843, 844, 845, 847, 849, 851, 852, 853, 854, 869, 877 and Master File Tax (MFT) 74.

  2. UPC 324 Reason Code (RC) 3 and MFT 75.

  3. UPC 327 RC 1 MFT 76.

  4. UPC 498 RC 2 and MFT 74.

  5. Employee Plan Master File unpostable codes are processed at the Ogden Campus.

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

3.12.32.8.19  (01-01-2014)
Category "B1" —Entity Control

  1. CATEGORY "B1" CRITERIA (IMF/ BMF/ EPMF) is as follows:

    1. Transaction Code (TC) 023, 024, 058, 059, 06X,

    2. Unpostable Code (UPC) 182, 341 and the transaction code is not 120, 132, 140, 141, 142, 147, 30X, 42X, 470 through 475, 480 through 483, 488, 489, 582, 583, 590 through 599, 920, 922, 930 or 96X.

    3. UPC 177, 308, 324, 343, 429, 432, or UPC 384 Reason Code (RC) 1

    4. UPC 301 and RC 1, 2, 3 or 4 and Document Code is 05, 06, 08, 09, 29 or 59 and Transaction Code is not 96X or 98X.

    5. UPC 302 and Document Code is 80 and block number of Document Locator Number (DLN) is not 990–999,

    6. UPC 302 RC 2 and block number of DLN is not 990—999,

    7. TC 590 and Document Code is 90.

    8. UPC 307 RC 1 and TRANS-CD is 150 and DOC-CD is 07 and MFT-CD is 02,

    9. UPC 307 and TRANS-CD is 150 and DOC-CD is 16 and MFT-CD is 02 (Reason Code is not 5).

    10. UPC 307 and MFT is 33, 34, 37, 44 or 67 and TC is 590 with CC 14.

    11. UPC 307 RC 6 and Assessment Statute Expiration Date (ASED) date is greater than or equal to the current date by one year.

    12. UPC 310, or 313 RC 1 and TC is 077. UPC 323 RC 2 or 3, TC is 076, 078, or 079. UPC is 307 RC 1 and TC is 150 and Document Code is 07 and MFT is 02.

    13. UPC 303 Document Code 35, 36, or 39 and MFT Code is 01 or 10.

    14. UPC 313 RC 1 and TRANS-CD 077,

    15. UPC 326 RC 4

    16. UPC 329 RC 2,

    17. UPC 329 and MF-UP-REASON-CD IS 9 and MFT IS 02 and TRANS-CD is 150

    18. UPC 329 RC 6,

    19. UPC 331 RC 6

    20. UPC 331 RC 7, MFT 12, TC 150 and Doc Code is 25 and tax class 1,

    21. UPC 338 RC 5

    22. UPC 339 and RC 1 and TC 076 or TC 078,

    23. UPC 366,

    24. UPC 429 and RC 2, 3, or 4,

    25. UPC 432 RC 1

    26. UPC 498 and RC 1 or 2,

  2. In addition to the above conditions, Unpostables will reassign other cases to Entity Control if the case requires Entity Control resolution; for example:

    1. The unpostable record requires temporary Social Security Number (SSN) assignment, generally this involves UPCs 151, 152, 153, 156, 169, or 176.

    2. The unpostable record requires an Employer Identification Number (EIN) assignment, generally this involves UPCs 301, 303, or 801.

    3. Various Exempt Organization (EO), Employee Plan (EP) and BMF entity related unpostable conditions such as 329, 351 through 371.

    4. Some Unpostable cases must be reassigned from Unpostables to Entity Control. Reassignment will take place only after Unpostables has attempted to resolve the case. Unpostables will also attach all research when reassigning the case.

      Note:

      All Doc Code 35, 36 and 39 (electronic media) unpostables will be reassigned to Entity Control. These will normally be UPC 303, 308 and 324.

  3. Generally, Criminal Investigation and Examination will not reassign cases to Entity Control; instead they will coordinate with Entity to resolve their cases.

  4. AREA—

    1. All records in Category "B1" will be directly assigned to and closed by the Entity Control (EC) function;

    2. Any case reassigned to Entity will be closed by Entity.

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

    1. A Form 4251, Return Charge-Out, is not generated for every unpostable record in this category.

    2. "Entity Control" is in the recipient (receiver) field for "B1" Form 4251, Return Charge-Out.

    3. The documents for all "B1" file requests will be routed directly to Entity Unpostable.

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

  7. TYPE CLOSURE —

    1. "B1" Unpostable Cases are usually INDIVIDUAL closures.

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

  8. The Unpostable Cases assigned or reassigned to Entity Control will be processed per IRM 3.13.122 , IMF Entity Control Unpostables, or IRM 3.13.222, BMF Entity Unpostable Correction Procedures.

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

3.12.32.8.20  (01-01-2014)
Category "B3 " — Exempt Organization (EO) Unpostables

  1. 971—CD of DAR SECT DATA is 341—345 or 349—353.

  2. UPC 307 and MFT is 33, 34, 37, 44 or 67 and not TC 59X.

  3. Unpostable Code (UPC) 308 Reason Code (RC) 3 and Trans Code (TC) 150.

  4. UPC 313 RC 1 and TRANS—CD 023, 024, 071, 072, 073, or 075,

  5. UPC 316 RC 1 and MFT—CD 46 and DOC—CD 61, 62, 72, 74, 75 or 88,

  6. UPC 323 RC 2, 3 or 5,

  7. UPC 323 RC 2 and TRANS—CD 023 and 024,

  8. UPC 323 RC 3 and TRANS—CD 07X,

  9. UPC 329 RC 1 and TRANS—CD 150

  10. UPC 329 and MFT is 33, 34, 36, 37, 44, 50, 60 or 67,

  11. UPC 342 RC 9 and TRANS—CD 290

  12. Unpostable Category Code B1 and MFT—CD 34, 36, 37, 44, 46, 50, 56, or 67 and TRANS—CD 971 or 972 and UPC is not 350,

  13. UPC 342, 351, 355, 356, 357, 358, 359, 363, 365, 366, 369, 370, 371, 372, 373, 379, 382 or 383,

  14. MFT—CD 74 and DOC—CD 31, 32, or 37,

  15. MFT—CD 76 and DOC—CD 35,

  16. MFT—CD 47 or 49,

  17. UPC 329 RC 1 and MFT—CD 67 and DOC—CD 09, 89, 90, 92, or 93 and TRANS—CD 150,

  18. UPC 359 RC 7 and MFT—CD 67 and TRANS—CD 971,

  19. UPC 302 RC 1 and MFT—CD 53, and DOC—CD 73,

  20. UPC 303 RC 3 and MFT—CD 53, and DOC—CD 73,

  21. UPC 329 RC 1 and MFT—CD 53, and DOC—CD 73,

  22. UPC 429 RC 1 and MFT—CD 53, and DOC—CD 73,

  23. Exempt Organization Master File unpostable codes are processed at the Ogden Campus.

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

3.12.32.8.21  (01-01-2014)
Category "B5" — Entity Control - Form 1120S, Form 1065 or Form 1041 Unpostables

  1. CATEGORY B5 CRITERIA (BMF) -

    1. Unpostable Code (UPC) 329 Reason Code (RC) 1 Tax Class (TC) 3, MFT 02 and Document Code (DOC CD) 16.

    2. UPC 310.

    3. UPC 329 RC 1 MFT 02 or 05 or 06.

    4. UPC 329 TC 076, 077, 078, 079, 082, 083, 084, 085, 086, 087, 091, 092, 093, 094, 095, 096, 097.

    5. UPC 332 RC 2 or 3.

    6. UPC 307 RC 5 MFT 02 and DOC CD 16 or MFT 06 and DOC CD 65, 67, 68.

    7. UPC 307 RC 6 MFT 02 DOC CD 23.

  2. Master File Transaction Codes (MFT's) will be 02, 05 and 06.

  3. This category will age fifteen cycles from original unpostable cycle.

  4. UPC 307 RC 5 MFT 02 for Doc. Code 16 and MFT is 06 for Doc Code 65, 67, and 68.

3.12.32.8.22  (01-01-2014)
Category "E1" — Examination Changes

  1. CATEGORY "E1" CRITERIA (IMF/ BMF/ EPMF) is as follows:—

    1. Transaction Code TC) is 30X and UPC does not equal 494 and Reason Code does not equal 0.

    2. T (TC) 420, 560, or 564 and the Unpostable Code (UPC) is 151, 152, 156, 157, 159, 173, 182, 183, 197, (290, RC 4 and MFT 29), 301, 303, 307, 309, 316, 327, 341, 347, 801, 803, 810 or 811

    3. UPC 313 RC 8 and the Document Code is 51

    4. UPC 314 RC 1 or 3

    5. UPC 492 RC 3

    6. Master File Tax Class (MFT) 13 and UPC 361 or 494 and Document Code is not 24, 34, 45, 48, 51, 52, 58, or 87

    7. MFT 55 and UPC 29X, 168, 192 and Document Code is not 24, 34, 45, 48, 51, 52, 58, or 87

    8. UPC 144 or 380, or (TC 428 or 81X)

    9. UPC 191 MFT 0

    10. TC 421 and Document Code is 47

    11. UPC 307 RC 6 and Assessment Statute Expiration Date (ASED) date is less than the Current Date plus one year

    12. UPC 160 RC 5.

    13. UPC 314 RC 1 and TC 424 and MFT 34, 36, 37, 44, 46, 49 OR 67.

    14. UPC 330 RC 2 and TC 30X and Doc Code 47.

    15. UPC 330 RC 3 and TC 30X and DOC Code 47 and MFT 12, Tax Class 1.

    16. UPC 342 RC 4 and Doc Code 47 or 51 or 54 and TC 340 or 341 or Doc Code 47 or 51 and TC 770.

  2. AREA—

    1. All records in Category "E1" will be directly assigned to and closed by the Examination (EXAM) Perfection function.

    2. Exam will void (URC "D" or "2" ) all TC 595 cases.

    3. Unpostables will not work Category "E1" cases.

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

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

    2. "Examination" or "Examination UPC 191" is in the recipient (receiver) field for "E1" Form 4251, Return Charge-Out.

    3. Files will route the documents for all "E1" Files Requests directly to Exam. If any Form 4251, Return Charge-Out, is not desired for "E1" cases, then the form will be destroyed and not routed to Files. This action is based on local Exam guidelines.

    4. Exam will route voided TC 595 documents to Compliance Services Collection Operations (CSCO).

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

  5. TYPE CLOSURE—

    1. "E1" unpostable cases are usually INDIVIDUAL closures.

    2. These cases should be reassigned to specific EXAM employee numbers before case closure is attempted.

  6. "E1" Cases will be processed perIRM 4.4.35, AIMS/Processing Handbook Unpostable Resolution.

3.12.32.8.23  (01-01-2014)
Category "E3" — Examination Void Batch

  1. CATEGORY "E3" CRITERIA (IMF/ BMF/ EPMF) is as follows:—

  2. Any Transaction Code (TC) 42X, 494, 495, 560, 564, 576, 577, 595 or 936 or UPC 494 RC 0 and TC 30X.

  3. AREA—

    1. All records in Category "E3" will be assigned to Examination. They are generally AUTO closures.

    2. Exam will route all AUTO voided "E3" TC 595 documents to Campus Compliance.

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

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

    2. "Examination" is in the recipient field for Category "E3" Form 4251, Return Charge-Out.

    3. Files will route the documents for all "E3" files requests directly to Examination (Exam).

    4. If any Form 4251, Return Charge-Out, is not desired for "E3" cases, then the Form(s) can be destroyed and not routed to Files.

    5. If Exam determines the "E3" transaction should not be remade, the document will be destroyed; except for Document Code 47 cases.

    6. If the transaction is a Document Code 47, a control base will not be opened on the Integrated Data Retrieval System (IDRS). It will be remade or reopened on the Audit Information Management System (AIMS).

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

  6. TYPE CLOSURE—

    1. "E3" Unpostables are usually MASS closures.

    2. AUTO closed cases will have a Status Code of "C" all others will be "A" and should be reassigned to a specific employee assignment number prior to attempting case closure.

3.12.32.8.24  (01-01-2014)
Category "L7" — Credit Transfers and Bad Checks

  1. CATEGORY "L7" CRITERIA (IMF/ BMF) — any unpostable record with Doc. Codes 24, 34, 45, 48, 58, 87 or the UPC is 196 RC 1.

  2. AREA— All records in Category "L7" will be directly assigned to and closed by the Unpostable Function.

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

    1. A Form 4251 is generated for every record in this category.

    2. UNPOSTABLES 9 is in the recipient code for Category "L7" Form 4251, Return Charge-Out.

    3. Files will route the documents for these "L7" Files requests directly to Unpostables.

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

  5. TYPE CLOSURE

    1. "L7" cases are usually Individual type closures.

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

  6. Use the appropriate Internal Revenue Manual (IRM) for processing the "Category L7" unpostable cases.

3.12.32.8.25  (01-01-2014)
Category "D3" — Adjustment Close Batch

  1. CATEGORY "D3" CRITERIA (IMF/ BMF/PMF ) is as follows —

    1. UPC 171 RC 3.

    2. UPC 322 RC 3.

    3. UPC 317 RC 4.

    4. Transaction Code (TC) is 29X and the Unpostable Code (UPC) is not 151, 152, 159, 169, 197, 301, 303, 307, 309, 347, 501, 503.

    5. TC is 470, 471, or 472 and UPC is not 152, 159, 303, 307, 309, 347, 503.

    6. TC 29X MFT 29 and UPC is not 151, 152, 156, 157, 159, 183 or UPC 290 RC 4.

    7. TC 470, 471, OR 472 and MFT 29, and UPC is not 152, 156, 157, 159, 162, 183 or UPC 290 RC 4.

    8. UPC 141 RC 0.

  2. AREA— All records in Category "D3" will be directly assigned to and closed by the Unpostable function unless otherwise stated.

  3. FORM 4251 (TRANSCRIPT)

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

    2. "Unpostables to Preparer" is in the recipient field for "D3" Form 4251, Return Charge-Out.

    3. Files will route the documents for all "D3" Files Requests directly to Unpostables.

    4. The Unpostable function will determine who the preparer is so the appropriate nullified definer code is input.

      Exception:

      If the unpostable record was prepared by a function outside the campus, the document will be routed as follows:

    5. Area Office (AO) Compliance documents will be routed to the Campus Compliance function or AO.

    6. Area Office Examination documents generally will be in Categories "E1" and "E3" . If any Examination input Document Code 54 documents are in Category "D3" they will be routed to the Campus Examination Perfection function.

    7. Area Office Taxpayer Service documents will be routed to either the Accounts Management Operation or the Area Office. The determination will be made at both the Campus and Area Office level.

    8. All other "D3" "Preparer" documents from functions outside the Campuses will be routed to the Campus function for proper disposition.

  4. This category will age three cycles from the original unpostable cycle.

  5. TYPE CLOSURE—

    1. "D3" Unpostables are usually INDIVIDUAL closures.

    2. The case should be reassigned to a specific employee assignment number before attempting case closure.

3.12.32.8.26  (01-01-2014)
Category "V5" — Generated Transactions

  1. CATEGORY "V5" CRITERIA (IMF/ BMF/ EPMF/ CAWR)—any transaction with a generated transaction source document indicator of "0" or "1`" and Transaction Code is not 980 or 982. This indicator should be set for unique transactions and/or conditions generated by the Campus, Master File, or IDRS computer programs.

    Note:

    A "0" indicator identifies a generated transaction with no source document generated.

    Note:

    A "1" indicator identifies a generated transaction with a generated transaction document (in Files).

  2. The third digit of the transaction code is "6" or "7" and Transaction Code is not 016, 157 or 986.

  3. Transaction Code is 019, 120, 132, 140, 141, 142, or 922.

    Note:

    (IMF/ BMF) records may involve some IDRS input Transactions with Doc Code 77 (and a special blocking series, as well as generated TCs 120). If the Transaction Code 120 was manually input on IDRS it will be worked as an INDIVIDUAL case closure.

  4. Transaction Code 599 with DAR Closing Code of 99.

  5. Category "V5" Records will generally be worked as INDIVIDUAL case closure.

  6. Only Transaction Code 140, 141, 142 involving a program problem will be MASS closed.

  7. The Transaction Code 922 (IMF) Records may either be input via IDRS with Doc Code "77" or generated.

  8. Most "V5" Cases will be auto closed with URC "D" . These cases will be included in the part of the nullified listing identified as "Void-No Further Action" .

  9. All Transaction Code 796 must be worked on an individual basis. These cases may not be MASS or Auto closed.

  10. Generally only Transaction Code 019, 120, 140, 141, 142 and/or 922 will be included in Category "V5" , but program problems may result in other transactions being included in Category "V5" . Any "V5" generated record that appears to be a program problem (Transaction Code other than 019, 120, 140, 141, 142 or 922) will be brought to the immediate attention of the Campus Planning and Analysis Staff and/or Computer System Analysis (CSA), and for referral to headquarters if necessary.

    1. Generally these "V5" Program Problem Cases will be MASS closed with URC D or 2 and new transactions generated, if appropriate.

    2. A program problem may occur based on various invalid conditions such as a bad DLN (incorrect tax class, Doc Code and MFT combination and/or invalid blocking series, etc.), garbage (scrambled) fields or internal computer problems.

    3. If the Transaction Code is other than 019, 120, 140, 141, 142, or 922 the "V5" Record will be considered a program problem; these generated transactions generally should not unpost.

    4. Any Transaction Code 019, 120, 140, 141, 142 or 922 that contains invalid or mix data fields will also be considered a program problem. Program problems may occur in other categories.

  11. AREA— All records in Category "V5" will be directly assigned to and worked by the Unpostable function except AUTO closures.

  12. Form 4251, Return Charge-Out, (TRANSCRIPT) — No Form 4251, Return Charge-Out is generated.

  13. This category will age three cycles from original unposted cycle.

  14. TYPE CLOSURE— All "V5" Records are assigned a Campus assignment number.

  15. If the case is a program problem (identified prior to running GUF tapes) or Transaction Code 922, it will be AUTO closed with URC D or 2.

  16. The Transaction Code 019, 120, 140, 141 and 142 Cases will either be worked as INDIVIDUAL or MASS closure.

    Note:

    If the case is to be an INDIVIDUAL closure it should be reassigned to a specific employee assignment number.

  17. Category "V5" Unpostables can be GUF AUTO closures or MASS closures. Category "V5" INDIVIDUAL closures "or special one time procedures" will be processed per the appropriate Internal Revenue Manual.

3.12.32.8.27  (01-01-2014)
Category "Y2" — With—Remittance ISRP / LB Prior Year and Repeats

  1. CATEGORY "Y2" CRITERIA (IMF/ BMF) is as follows:—

    1. Transaction Code (TC) 150 and With—Remittance (ISRP/RPS) Return Indicator is "S" for IMF or "2" for BMF and DLN year is not equal to current year and MF system ID code is IMF or BMF.

    2. TC 150 and With—Remittance (ISRP/RPS) Return Indicator is "S" for IMF or "2" for BMF and the Unpostable Classification Code is "Corrected" or "Reclassified " and MF system ID code is IMF or BMF.

    3. TC 610 and Doc Code is "NOT" UPC 198 RC 2.

    4. TC 610 and Doc Code is "NOT" 24, 34, 45, 48, 58, 87 and DLN year is "NOT" equal to current year.

    5. TC 610 and Doc Code is "NOT" 24, 34, 45, 48, 58, 87 and the Unpostable Classification Code is "Corrected " or "Reclassified" .

    6. UPC 140 or UPC 399 and DLN year is "NOT" equal to current year.

    7. UPC 140 or UPC 399 and the Unpostable Classification Code is "Corrected " or "Reclassified" .

  2. AREA— All category "Y2" cases will be assigned to and closed by the unpostable function.

  3. Form 4251, Return Charge-Out, (TRANSCRIPTS) — A Form 4251, Return Charge-Out, will be generated with Recipient code "Unpostable—2" if UPC 151, 152, 153, 156, 166, 173, 301, 303, or "Unpostable—9" for all others.

  4. TYPE CLOSURE— Category "Y2" cases are INDIVIDUAL type closures:

    1. Cases are reassigned to an INDIVIDUAL employee assignment number prior to closure activity.

    2. UPC 152, 153, 156, 176, and 303 must be reviewed following Category "F1" criteria prior to routing Form 4251, Return Charge-Out, to files.

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

3.12.32.8.28  (01-01-2014)
Category "Y1" — With—Remittance (ISRP/RPS) Batch

  1. CATEGORY "Y1" CRITERIA (IMF/ BMF) —

    1. TC 150 containing a With—Remittance (ISRP/RPS) indicator and Master File ID code is IMF or BMF.

    2. TC 610 and Doc Code is "NOT" UPC 198 RC 2.

    3. TC 610 and Doc Code is "NOT" 24, 34, 45, 48, 58, or 87.

    4. UPC 140 or UPC 399.

  2. AREA— All Category "Y1" Cases will be assigned to and closed by the Unpostable function.

  3. Form 4251, Return Charge-Out, (TRANSCRIPT) — All Transaction Code (TC) 150 (except UPC 140 / 399 that found a matching TC 610) will generate a Form 4251 with: Recipient (receiver) code Files / Unpostable-2 if UPC is 151, 152, 153, 156, 166, 176, 301, or 303. All other cases will have Recipient code Unpostables-9. UPC 399 (TC 150) containing a CCC "F" or "Y" that found a matching TC 610 (UPC 307 only) will generate a Form 4251, Return Charge-Out.

  4. TYPE CLOSURE— Category "Y1" Cases may be AUTO or INDIVIDUAL type closure.

  5. AUTO Category "Y1 " Cases with UPC 140 or UPC 399 are automatically closed (by system) if the With—Remittance (ISRP/RPS) TC 150 finds a TC 610 matching on TIN and money amount, but mismatches on Name Control or tax period.

  6. INDIVIDUAL—All other "Y1" With—Remittance (ISRP/RPS) TC 150 and TC 610 transactions are INDIVIDUAL type closures.

  7. EMPLOYEE ASSIGNMENT NUMBER—All Category "Y1" With-Remittance TC 150 and TC 610 Cases are automatically assigned a campus assignment number.

  8. INDIVIDUAL type closures (TC 150 and TC 610 meeting aging criteria):

    1. Must be reassigned to a specific employee assignment number prior to attempting case closure.

    2. Unpostable Codes 152, 153, 156, 176, and 303 should be reviewed using Category "F1" criteria prior to sending the Form 4251 to Files.

  9. All With—Remittance (ISRP/RPS) TC 150 cases will age 5 cycles from the original unpostable cycle.

  10. TC 610s for (BMF) and (IMF) will age 10 cycles from the original unpostable cycle.

3.12.32.8.29  (01-01-2014)
Category "R1" — Reject Batch Transactions

  1. CATEGORY "R1" CRITERIA (IMF/ BMF/ EPMF) — UPC is 164 and RC is 1, 3 or 4 or (RC 5.and TRANS—CD IS 150).

  2. UPC is 145, 195, 199, 312, 318, 331, 345 or UPC 197 and MFT is 29 and either a format code is present in the record or the Doc Code is 17.

  3. AREA— All records in Category "R1" not AUTO rejected, will be directly assigned to and closed by the Unpostable function.

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

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

    2. "Unpostable–9" is in the recipient (receiver) for the "R1" Form 4251, Return Charge-Out, for cases not AUTO rejected and will be routed to the Unpostable function by Files.

    3. "Route to Rejects" is the recipient (receiver) field for "R1" Form 4251 if the case was AUTO rejected.

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

  6. TYPE CLOSURE—

    1. Category "R1" Unpostables are usually INDIVIDUAL closures except UPC 145 RC 0 and 164 RC 1.

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

  7. The "R1" Unpostable Cases will be processed per the appropriate Internal Revenue Manuals.

3.12.32.8.30  (01-01-2014)
Category "C5" — Credit Interest Return Transactions (Expedite Processing Required)

  1. CATEGORY "C5" CRITERIA (IMF/BMF )—A return (Transaction Code 150) and an Interest Reduction Overpayment Computer is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and the interest penalty date plus 25 is prior to the current date.

  2. AREA—All records in Category "C5" will be directly assigned to and closed by the Unpostable function unless otherwise stated.

  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 8" is in the recipient field for "C5" Form 4251 , Return Charge-Out.

    3. These requests require expedite processing.

    4. Files will route the documents for "C5" requests directly to Unpostables.

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

  5. TYPE CLOSURE —

    1. All "C5" Unpostable cases are INDIVIDUAL closures.

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

3.12.32.8.31  (01-01-2014)
Category "L1" — Foreign Operations (International – AUSC and OSPC)

  1. CATEGORY "L1" CRITERIA (IMF/ BMF) is as follows:—

    1. Unpostable records with DLN"File Location Code" (FLC) of 20, 21, 60, 78, 66 or 98.

    2. The valid IMF International FLCs for processing at the Austin Submission Processing Campus (AUSPC) are FLC 20 and 21.

    3. The valid BMF International FLCs for processing at the Ogden Submission Processing Campus (OSPC) are FLC 60 and 78.

  2. AREA — All records in Category "L1" will be directly assigned to and closed by the Unpostable function. Transship any Category "L1" International unpostable received in a Campus other than Austin (IMF) or Ogden (BMF) using Form 3210.

  3. FORM 4251 (TRANSCRIPT)

    1. A Form 4251, Return Charge-Out, is generated for every unpostable record in Category "L1" .

    2. "Unpostables – 9" is in the recipient field for Category "L1" Form 4251, Return Charge-Out.

    3. Files will route the documents for all " L1" Files request directly to the Unpostable function.

  4. This category will age fifteen cycles from the original unpostable cycle.

  5. TYPE CLOSURE—

    1. "L1" Unpostable cases are usually INDIVIDUAL type case closures.

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

  6. International type unpostable records in the "L1" Category must be processed by AUSPC if IMF and by OSPC if BMF. If the record was created as a result of back end resolution the record must remain in the Philadelphia Campus where it originated,

    Example:

    If an examiner in Compliance input a transaction that went unpostable. The transaction unposted as a result of back end processing.

  7. All Statute International Records must be processed per IRM 25.6.1, Statute of Limitations - Processes and Procedures, and IRM 25.6.1.9.12, Statute Unpostable and Reject Records. International credit interest returns will be processed per Category "C5" and the "Unpostable Interest Reduction Initiative Report and Summary" guidelines.

3.12.32.8.32  (01-01-2014)
Category "F1" — Name Control Files

  1. CATEGORY "F1" CRITERIA (IMF/ BMF/ PMF/ EPMF) Name Control Files is as follows:—

    1. UPC 152, 153, 503, 803, or UPC is 156, or 157 and MFT is 29.

    2. UPC 156 or 176, and Transaction Code is not 460, and Doc Code is not 14, 49, 63, 64, 77, 78, 79, 80, or 81, and

    3. UPC 303 and Doc Code is not 80 and Block Number of DLN is not 990–999,

  2. AREA— All records in Category "F1" 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. The recipient code for Category "F1" Form 4251, Return Charge-Out, is "FILES / UNPOSTABLES –1" and "FILES / UNPOSTABLES – 20" for UPC 503.

    3. The Form 4251, Return Charge-Out, will be routed directly to the Unpostable function.

    4. Files will not process these requests until they have been reviewed by Unpostables.

    5. Form 4251, Return Charge-Out, requires the document to be pulled and routed to the Files function in "STRICT " DLN sequence.

    6. Files will pull or obtain the document per the Form 4251, Return Charge-Out, and route to Unpostables.

  4. TYPE CLOSURE— "F1"

    1. "F1" cases are usually INDIVIDUAL closure.

    2. The cases should be reassigned to a special employee assignment number prior to attempting case closure.

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

    Exception:

    UPC 503 (PMF unpostables) will age fifteen cycles from the original unpostable cycle.

  6. Category "F1" generally should not contain any credit interest type returns at the time the Transaction Code 150 unposts. If the case closure is delayed, then the credit interest free period—date on a refund could be in jeopardy of expiration. Category "F1" Transaction Code 150 refund cases must be monitored to ensure protection of the interest free period. See Category "C5" for the credit interest return guidelines; also see the "Unpostable Interest Reduction Initiative Report" guidelines.

  7. Use the appropriate Internal Revenue Manual (IRM) for processing the "Category F1" unpostable cases.

3.12.32.8.33  (01-01-2014)
Category "F3" — Files Unpostables

  1. CATEGORY "F3" CRITERIA (IMF/ BMF/ PMF/ EPMF) is as follows:

    1. UPC 151, 166, 301 or 801 and Transaction Code (TC) is not 460 and Doc Code is not 14, 49, 63, 64, 77, 78, 79, 80 or 81.

    2. UPC 395 RC 5

    3. UPC 501.

  2. AREA— All records in Category "F3" will be directly assigned to and closed by the Unpostable function.

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

    1. Form 4251, Return Charge-Out, is generated for every unpostable record in Category "F3" and for any related Category "Y1" and "Y2" cases.

    2. Form 4251, Return Charge-Outs, for all Category "F3" and applicable "Y1" and "Y2" cases have a recipient (receiving area) code of "FILES/UNPOSTABLES - 2" or "FILES/UNPOSTABLES - 21" for UPC 501.

    3. The Form 4251, Return Charge-Out, will be routed directly to Files.

    4. Files will route the documents for these requests directly to Unpostables.

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

    Exception:

    UPC 501 (PMF unpostables) will age fifteen cycles from the original unpostable cycle.

  5. TYPE CLOSURE—

    1. "F3" Cases are usually INDIVIDUAL type closure.

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

  6. Category "F3" should not contain any credit interest type returns at the time the Transaction Code 150 unposts. If case closure is delayed then the credit interest free period date on a refund could be in jeopardy of expiration. All "F3" refund cases must be monitored to ensure protection of the interest free period. See Category "C5" for the credit interest return guidelines; also see the Unpostable Interest Reduction Initiative Report guidelines.

  7. Use the appropriate Internal Revenue Manual (IRM) for processing the "Category F3" unpostable cases.

3.12.32.8.34  (01-01-2014)
Category "W5" — Retention Register Micro

  1. CATEGORY CRITERIA (IMF/ BMF) — The UPC 197 or 347, Transaction Code is not 460 and the Doc Code is not 14, 49, 63, 64, 77, 78, 79, 80 or 81.

    Note:

    UPC 197 and 347, Doc Code 47 Transactions, are included in Category "E" .

    Note:

    Doc Codes 14, 49, 63, 77, 79, 80 and 81 for UPC 197 and 347 are included in Category "V3" .

  2. AREA — All records in Category "W5" 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, will be generated for a Transaction Code 150 or 370.

    2. "UNPOSTABLES–9" is in the recipient (receiver) field.

    3. Files will route the documents to Unpostables.

    4. Current year Retention Register Microfilm may be requested to resolve the UPC by using the appropriate command code(s).

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

  5. TYPE CLOSURE/ URC

    1. All "W5" cases are INDIVIDUAL type closures.

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

3.12.32.8.35  (01-01-2014)
Category "V1" — Batch Void With Document

  1. CATEGORY "V1" CRITERIA (IMF/ BMF/ EPMF) is as follows:

    1. Transaction Code 011, 012, 020, 022, 488, 489, 96X if MFT code is 00 and tax period is 000000, 984 or 986.

    2. UPC 145, 345, 349, 351, 357, 358, 370, 371, 850, 852, or 854, and Transaction Code is not 150 and Prejournalized (PJ) amount is zero.

    3. UPC 185 or 346 and the Transaction Code is 930.

    4. UPC 302 and the Doc Code is 81.

    5. UPC 373, 379, 382 or 805.

    6. UPC 806 and Transaction Code is 151.

    7. UPC 853, and the Transaction Code is not 150, 154, 155, or 460.

    8. UPC 313, Transaction Code is 052 and Doc Code is 63.

    9. Doc Code 80 and Block Number of DLN is 990–999.

      Note:

      Generally UPC 145 and 345 cases (CAF) will not occur in Category "V" these Transaction Code 96X Cases should be included in Category "V7" .

  2. AREA— All records in Category "V1" will be Auto-Closed if Integrated Data Retrieval System (IDRS) Employee number is present.

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

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

    2. Files to Nullify Area is in the recipient field for Category "V1" Form 4251.

    3. Files will route the documents for all "V1" Files Requests to the preparer or appropriate area.

    4. If the document was prepared by Return Analysis or Error Resolution, the document will be routed to Accounts Management.

    5. If the Doc Code is "63" , the documents should be routed to Entity Control.

    6. If the Doc Code is "14" , "49" , or "77" and the MFT is not "33" , "34" , "44 " , "67" , or "74" the documents should be routed to the preparer or appropriate area.

    7. If the Doc Code is "14" , "49" , or "77" and the MFT is "33" , "34" ,"44" , "67" , or "74" , the documents will be routed to Entity Control by Files.

    8. These specific cases will appear on the Nullified Distribution Listing for Entity Control.

    9. All other transactions and/or documents will receive the Nullify Area Code based on the employee number in the unpostable record.

    10. The preparer (or receiving area) will determine what necessary corrective action should be taken and remake the transaction, if appropriate.

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

  5. TYPE CLOSURE—

    1. All "V1" Unpostables are AUTO closed if the Integrated Data Retrieval System (IDRS) Employee Number is present.

    2. All "V1" unpostable cases without an IDRS Employee number should be reassigned to a specific employee assignment number prior to attempting case closure.

3.12.32.8.36  (01-01-2014)
Category "V3" — Batch Void No Document

  1. CATEGORY "V3" CRITERIA (IMF/ BMF/ EPMF) is as follows:—

    1. UPC 347 RC 1 and TRANS—CD is 582 OR 583.

    2. UPC 151, 197, 301, 347 or 801 and Doc Code is 14, 49, 63, 64, 77, 78, 79, 80 or 81 and Transaction Code is not 150 or 460.

    3. UPC 390 and RC "1" .

    4. UPC 302, 802, 815, or UPC is a 430 and Transaction Code is 016.

    5. UPC 163, 172, 195, 199, 312, 331, 356, 365 or 369 and the Transaction Code is NOT 150 and the PJ amount is zero.

    6. The Transaction Code 131, 473–475, 480–483, 521, 550, 582, 583 or 920.

    7. Transaction Code 59X and DAR closing code of Transaction Code 59X is not 014.

    8. UPC 840, 844 or 845.

  2. AREA— All records in Category "V3" will be Auto closed if IDRS Employee number is present.

  3. Form 4251, Return Charge-Out, (TRANSCRIPT) — No Form 4251, Return Charge-Out is generated.

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

  5. TYPE CLOSURE—

    1. All "V3" Unpostables are AUTO closed if IDRS Employee number is present.

    2. All "V3" unpostable cases without an IDRS employee number should be reassigned to a specific employee assignment number prior to attempting case closure.

  6. Category "V3" unpostable cases will be processed per the appropriate Internal Revenue Manuals.

3.12.32.8.37  (01-01-2014)
Category "W3" — Documents and Transcripts

  1. CATEGORY "W3" CRITERIA (BMF) — UPC 305 and Transaction Code 150 or UPC 489.

  2. AREA— All records in Category "W3" 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, and an MCC transcript is generated for every record in this category.

    2. These transcripts and documents will be routed directly to Unpostables.

    3. The Category "W3" has "Unpostables–9" in the recipient (receiver) field for all "W3" Form 4251.

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

  5. TYPE CLOSURE—

    1. All "W3" Unpostable Cases are INDIVIDUAL closures.

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

3.12.32.8.38  (01-01-2014)
Category "W1" — Records With Transcripts

  1. CATEGORY "W1" CRITERIA (BMF)— UPC 305 and Transaction Code 620.

  2. AREA— All records in Category "W1" will be directly assigned to and closed by the Unpostable function.

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

    1. A MCC transcript will automatically generate for every record in this category.

    2. Form 4251, Return Charge-Out, is not generated.

  4. This category will age 10 cycles from the original unpostable cycle.

  5. TYPE CLOSURE—

    1. All "W1" Unpostable cases are INDIVIDUAL closures.

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

3.12.32.8.39  (01-01-2014)
Category "B6" — Exempt Organization E-Post Filings

  1. The DLN of the EO unpostable begins with File Location Code (FLC) 92 or 93.

3.12.32.8.40  (01-01-2014)
Category "L5" — All Other With Documents

  1. CATEGORY "L5" CRITERIA (IMF/ BMF/ EPMF) is as follows:—

    1. The Transaction Code 150, 154, 155, 430, 460, or 620

    2. The Doc Code 18, 51, 52, or 54

    3. The UPC 157 Reason Code 2

    4. The UPC 172, 354, 363

    5. Doc Code 17 and Transaction Code is not 670

    6. UPC 169 with MFT 55

    7. UPC 193 RC 1 and Trans Code 29X

    8. UPC 198 RC 2 and TC 610

    9. UPC 304 RC 0 or 6 and TC is not 150 and MFT 14 or 17

    10. UPC 311 RC 6, TC 971

    11. UPC 328 RC 4 TC 290

    12. UPC 328 RC 6

    13. UPC 329 RC 5 TC 610, 640, or 670

    14. UPC 330 RC 2 and MFT is 12 and TC 29X and Doc Code 54 or TC 30X and Doc Code 4

    15. UPC 491 RC 4

    16. UPC 498 RC 4 TC 150

  2. AREA— All records in Category "L5" 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 record in this category.

    2. "Unpostables – 9" is in the recipient (receiving area) code for Category "L5" Form 4251, Return Charge-Out.

    3. Files will route the documents for Category "L5" Files requests directly to Unpostables.

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

  5. TYPE CLOSURE—

    1. "L5" cases are usually INDIVIDUAL type closures.

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

  6. CREDIT INTEREST CATEGORY— Category "L5" may involve credit interest type returns. See the Unpostable Interest Reduction Initiative Report guidelines.

  7. STATUTE CASES— Category "L5" may also involve statute issues that develop after category assignment. If statute type cases, see the category "C3" Potential Statute guidelines.

  8. Use the appropriate Internal Revenue Manual (IRM) for processing the "Category L5" unpostable cases.


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