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 Martinsburg Computing Center (MCC).

The Support Branch will transmit the closed Unpostables to MCC by each Thursday or they will miss the MCC Weekly Update. Missing this update will cause adverse effects (i.e., incorrect cycling).

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

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.

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

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

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

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

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

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

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.

There must be a 100% review on all repeat Unpostables for each master file.

Each Campus will maintain adequate staffing and terminals.

IRM 3.12.37, General Instructions for Error Resolution, for IMF SC Error Resolution Systems.

IRM 3.12.38, General Instructions for Error Resolution, for BMF SC Error Resolution Systems.

IRM 3.12.166 for EPMF and the cases are processed in the Unpostable function.

IRM 3.12.179 for processing Unpostable Resolution, IMF, and PMF Unpostables.

IRM 3.12.279 for processing Unpostable Resolution, BMF, CAWR, and PMF Unpostables.

IRM 3.12.278 for Exempt Organization Unpostable Resolutions.

IRM 3.13.122 for processing Entity Unpostables for IMF cases corrected in the Entity function.

IRM 3.13.222 for processing Entity Unpostables for BMF cases corrected in the Unpostable function.

IRM 25.6.12 for processing Unpostable case resolution guidelines for Statutes.

All Doc 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).

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

All Doc Code"80" or "81" with a Area Office jurisdiction will be assigned and routed to Nullify-Area Code "47" (EP/EP Area Office).

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).

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

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

UPC 151

UPC 303

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

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

UPC is 183,

UPC is 333 and Doc Code is NOT equal to 97 or Input System Source Code is NOT equal to "P" .

Transaction code is 596, 910–912 or 914–919; or Trans Code 016 and the block number is 700 through 799.

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

"Criminal Investigation" is in the recipient (receiver) field for these "A1" Forms 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., Trans Code 914, 916, 918, 016).

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

If the document is not desired for "A1" cases, then the Form(s) 4251 can be destroyed. This action is based on local CI guidelines.

"A1" unpostable cases are usually INDIVIDUAL closures.

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

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

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

BANKRUPTCY—If IMF or BMF account/module and Trans Code 520 with Closing Code 85 or 88 posted.

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

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

UPC 333 and the Doc. Code is 97 and Trans Code 65X or 66X.

UPC 333 and Trans Code is 65X or 66X and Input System Source Code equals "P."

A Form 4251 is generated for every unpostable record in the category.

"Criminal Investigation—Trans Code 914" is in the recipient (receiver) field for these " A2" Forms 4251.

These Forms 4251 will be routed directly to Files.

A photocopy or microfilm copy of the FTD will be sent to CI.

Files or CI will route these requests to the FTD Unit in Accounting only if the microfilm copy or photo copy is illegible. FTD Unit will route the FTD coupon directly to CI.

"A2" unpostable cases are usually INDIVIDUAL closures.

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

Trans Code 023, 024, 058, 059, 06X, 07X, or 09X

UPC 182, 341, 810 or 811 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, or 930.

UPC 177, 308, 324, 343, 355, 372, 383, 384, 429, 432, 813, 842, or 880 RC 1

UPC 301 and RC 1, 2, 3 or 4 and Doc Code is 5, 06, 08, 09, 29 or 59 and Trans Code is not 96X or 98X. UPC is 801 and Trans Code is 121, 122, 123 or 125

UPC 302 and Doc Code is 80 and block number of DLN is not 990–999 UPC is 302 RC 2 and Block Number of DLN is not 990–999.

UPC 498 RC 2and Doc Codeis 74 and Trans Codeis not 24 or 34. UPC 498 RC 2 will be reassigned to EP Accounts Unit 0437400000.

Trans Code 590 and Doc Code is 90.

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

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

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

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

Only UPC 303 Doc Code 35, 36, or 39 and MFT code is 01 or 10.

UPC 302 and the Doc Code is 80 and Block Number of DLN is not 990–999.

UPC 323 RC 5

UPC 329 and MFT is 33, 34, 36, 37, 44, 50, 60 or 67. UPC is 338, Trans Code 150, and the Doc Code is 07.

UPC 338 RC 5

UPC 339 and RC 1 and Trans Code 076. UPC is 366. UPC is 329 RC 2.

UPC 353 and Trans Code is 150 and MFT is 67,

UPC 366 and Trans Code is 150 or 157,

UPC 429 and RC 2, 3, or 4,

UPC 498 and RC 1 or 2 (MFT 74 & 76),

MFT 46.

The unpostable record requires temporary SSN assignment, generally this involves UPC's 151, 152, 153, 156, 169, or 176.

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

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

The procedures in IRMs 3.12.179, Unpostable Resolution, 3.12.166, EPMF Unpostables, and 3.12.278, Exempt Organization Unpostable Resolution, specify which cases should be reassigned from Unpostables to Entity Control. This reassignment will take place only after Unpostables has attempted to resolve the case. Unpostables will also attach all research when reassigning the case.

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

Any case reassigned to Entity will be closed by Entity.

A Form 4251 is not generated for every unpostable record in this category.

"Entity Control" is in the recipient (receiver) field for these "B1" Forms 4251.

The documents for all "B1" file requests will be routed directly to EC.

"B1" Unpostable Cases are usually INDIVIDUAL closures.

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

UPC 307 and the Doc. Code is 97. MFT is 33, 34 or 44 and Trans Code 65X or 66X or Input System Source Code is "P" .

UPC 308, 341, 343, 366, 383 and Doc. Code is 97 and Trans Code is 65X or 66X or Input System Source Code is "P" .

Doc Code 97 and Trans Code 65X or 66X with an FTD microfilm number greater than 539999999999999.

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

Entity Control is in the recipient (receiver) field for these "B2" Forms 4251.

These requests require expedite processing.

These Forms 4251 will be routed directly to Files.

A photocopy or microfilm copy of the FTD will be sent to Entity Control if the FTD coupon was processed through SCRIPS. To obtain a copy of a coupon not processed through SCRIPS, use CC ESTAB with the definer "M" .

Files or Entity Control will route these requests to the FTD Unit in Accounting only if the microfilm copy is illegible. The FTD unit will route the FTD coupon directly to Entity Control.

All B2 unpostable cases are usually INDIVIDUAL closures.

The cases should be assigned to a specific employee assignment number prior to attempting case closure.

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

"Statute Protection" is in the recipient (receiver) field for these "C1" Forms 4251.

These requests require expedite processing.

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

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

"C1" Unpostable Cases are usually individual closures.

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

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

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

A form 4251 is generated for every unpostable record in this category.

"Statute Protection" is in the recipient field for these "C2" Forms 4251.

These requests require expedite processing.

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

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

"C2" Unpostable Cases are usually INDIVIDUAL closures.

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

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

"Unpostables – 8" is in the recipient field for these "C3" Forms 4251 which identifies an unpostable file request requiring expedite processing.

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

"C3" Unpostable Cases are usually INDIVIDUAL closures.

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

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

"Unpostables 8" is in the recipient field for these "C5" Forms 4251.

These requests require expedite processing.

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

All "C5" Unpostable cases are INDIVIDUAL closures.

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

IRM 21.4.4, Manual Refunds, provides detailed instructions for what is a manual refund and why a manual refund is needed.

Take the necessary action to resolve the unpostable condition, enter CCC "0" on return (IMF or BMF) to freeze the return overpayment (credit balance) using the instructions provided in IRM 3.12.179, Unpostable Resolution, or 3.12.279, BMF/CAWR/PMF Unpostable Resolution in conjunction with IRM 21.4.4, Manual Refunds.

Attach all research results to the manual refund document, Request for IDRS Generated Refund (IGR) (Form 5792) and route to the Accounting function for completion and certification of the manual refund.

See the Interest Reduction Initiative Report guidelines in IRM 3.12.32 for additional guidelines and exceptions for processing these credit interest returns.

During end-of-year processing continue to prepare manual refunds during "dead" cycles (Master File—down time). See IRM 1.35.11, Annual Close Guidelines.

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

"Unpostables 9" is in the recipient field for these "D1" Forms 4251.

The documents for the "D1" files requests will be routed directly to Unpostables.

"D1" Unpostable Cases are usually INDIVIDUAL closures.

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

Trans Code is 29X and the UPC is not 151, 152, 159, 162, 169, 183, 197, 290, 301, 303, 307, 309, 347, or 503.

The Trans Code is 470, 471, or 472 and UPC is not 152, 159, 162, 169, 183, 197, 290, 303, 307, 309, 347 or 503.

UPC is 317 and RC is 4.

UPC is 171 and RC is 3.

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

"Unpostables to Preparer" is in the recipient field for these "D3" Forms 4251.

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

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

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

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

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.

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

"D3" Unpostables are usually INDIVIDUAL closures.

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

Trans Code 420, 560, or 564 and the UPC is 151, 152, 159, 162, 173, 182, 183, 197, 301, 303, 307, 309, 316, 327, 341, 347, 801, 803, 810 or 811

UPC 144, 161, 191 or 380

UPC 307 RC 6 and ASED date is less than the Current Date plus one year

UPC 307 and RC 6 and ASED is less than the current date plus one year

UPC 313 and RC 8 and the Doc Code is 51

UPC 314 RC 3

UPC 492 and RC 3

MFT 13 and UPC 361 or 494 and Doc Code is not 24, 34, 45, 48, 51, 52, 58, or 87

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

Trans Code 428 30X, or 81X

Trans Code 421 and Doc Code is 47

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

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

Unpostables will not work Category "E1" cases.

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

"Examination" or "Examination UPC 191" is in the recipient (receiver) field for these "E1" Forms 4251.

Files will route the documents for all " E1" Files Requests directly to Exam. If any Forms 4251 are not desired for "E1 " cases, then the form(s) will be destroyed and not routed to Files. This action is based on local Exam guidelines.

Exam will route the voided Trans Code 595 documents to Compliance Services Collection Operations (CSCO).

"E1" unpostable cases are usually INDIVIDUAL closures.

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

UPC 150 or 350 and the Doc. Code is 47.

Master File Code "S" is present and the Trans Code is 300 and the document code is 47.

Master File Code is "S" and the UPC is 191.

The Form 4251 is generated for every unpostable record in this category.

"Examination–Statute" is in the Recipient (receiver) field of these "E2" Forms 4251.

"E2" Unpostables are usually Individual closures.

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

Any Trans Code 42X, 494, 495, 560, 564, 576, 577, 595, or 936

The above transaction codes do not meet any condition in Category "E1" .

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

Exam will route all AUTO voided "E3" Trans Code 595 documents to Campus Compliance.

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

"Examination" is in the recipient field for these "E3" Forms 4251.

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

If any Forms 4251 are not desired for "E3" cases, then the Form(s) can be destroyed and not routed to Files.

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

If the transaction is a Doc Code 47 a control base will not be opened on IDRS, it will be remade or reopened on Audit Information Management System (AIMS).

"E3" Unpostables are usually MASS closures.

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.

UPC 152, 153, 503, or 803,

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

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

Certain Category "Y1" and "Y2" cases are worked as if the Category was "F1" when the Unpostable Code is 152, 153, 156, or 176 and the transaction is a With Remit (ISRP/RPS) Trans Code 150.

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

The recipient code on these Forms 4251 is "FILES / UNPOSTABLES –1" and "FILES / UNPOSTABLES–20 " for UPC 503.

Forms 4251 will be routed directly to the Unpostable function.

Files will not process these requests until they have been reviewed by Unpostables to determine if the case can be closed without pulling the documents by using all available research tools including CC NAMEB, CC NAMEI, CC INOLE, and CC BMFOL/IMFOL/PMFOL.

Form 4251 will be notated with the research results prior to sending for the document.

Forms 4251 requiring the document to be pulled will be routed to the Files function in "STRICT " DLN sequence.

Files will pull or obtain the document per the Forms 4251 they received and route to Unpostables.

"F1" cases are usually INDIVIDUAL closure.

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

UPC 151, 166, 301 or 801 and Trans Code is not 460 and Doc Code is not 14, 49, 63, 64, 77, 78, 79, 80 or 81.

UPC 501.

Certain Category "Y1" and "Y2" cases are worked as if the Category was "F3" when the UPC is 151, 166, or 301 and the transaction is a With—Remittance (ISRP/RPS) Trans Code 150.

Form 4251 is generated for every unpostable record in Category "F3" and for any related Category "Y1" and "Y2" cases.

Forms 4251 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.

The Forms 4251 will be routed directly to Files.

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

"F3" Cases are usually INDIVIDUAL type closure.

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

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

"UNPOSTABLES–8" is in the recipient field for these "G1" Forms 4251.

These requests will require expedite processing.

Research cases on IDRS using CFOL Command Codes or by utilizing CC ESTAB"M" for microfilm or CC ESTAB"S" for Service Center Recognition Image Processing System (SCRIPS) before routing Forms 4251 directly to the files.

A photocopy or microfilm copy of the FTD will be sent to Unpostables.

Files or Unpostables will route these requests to the FTD Unit in Accounting only if the microfilm copy is illegible.

FTD Unit will route the FTD coupon directly to Unpostables.

All "G1" unpostable cases are INDIVIDUAL closures.

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

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

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

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

Category "A1" , "A2" , "E1 " and "E2" Cases with a 20, 21, 60, 78, 66 or 98 FLC will not be resolved by the Unpostable function; these cases are worked by other areas.

Category "B1 or B2" cases are considered International Cases for the Entity Control function, if FLC 20, 21, 60, 78, 66 or 98.

Categories "C1" , "C2 " , "D3" , "E3" , "R1" , "V5" , "V7" , and "Z1" cases with a 20, 21, 60, 78, 66 or 98 FLC will not be considered an International Case for the Unpostable function.

"C3" —Only if a potential statute case does not contain a statute issue.

"C5" —All credit interest returns, if there is an International issue.

"D1" —All adjustment no change records, if there is an International issue.

"Y1" and "Y2" —Only those With—Remittance (ISRP/RPS) Batch Trans Code 150 and 610 records that require INDIVIDUAL case closure. MASS closures for "Y1" and "Y2" Cases with FLC 20, 21, 60, 78, 66 or 98 will not be considered an International Case for the Unpostable function; these cases are handled as quick closures.

A Form 4251 is generated for every unpostable record in Category "L1" .

"Unpostables – 9" is in the recipient field for these "L1" Forms 4251.

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

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

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

If an International Case is received in a center other than AUSPC or OSPC the URC will be 1, 2 or 8.

"L3" Cases are usually INDIVIDUAL type closures.

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

The Trans Code 150, 154, 155, 430, 460, or 620.

The Doc Code 18, 51, 52, 54, or 97 or Input System Source Code is "P" .

The UPC 172, 354, 363, 808 or 877.

Cases that have a Doc Code 17 and is not a Trans Code 670.

UPC 147 RC 1 with TC 971 AC 501.

UPC 168 RC 0 with TC 694 or MFT 55.

UPC 169 with MFT 55.

UPC 498 RC 2 with MFT 76 and Trans Code is 150, 973, or 976.

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

"Unpostables – 9" is in the recipient (receiving area) code for these "L5" Forms 4251.

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

"L5" cases are usually INDIVIDUAL type closures.

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

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

UNPOSTABLES 9 is in the recipient code for these "L7" Forms 4251.

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

"L7" cases are usually individual type closures.

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

Form 4251 will not be generated in this category.

A transcript will be generated in DLN order for each unpostable record. The transcript is titled "PMFGENERAL TRANSCRIPTS" . See IRM's 3.12.179 or 3.12.279 for disposition of case.

"P1" cases are usually individual type closures.

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

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

"Unpostable–9" is in the recipient (receiver) for the "R1" Forms 4251 for cases not AUTO rejected and will be routed to the Unpostable function by Files.

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

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

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

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

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

UPC 185 or 346 and the Trans Code is 930.

UPC 302 and the Doc Code is 81.

UPC 373, 379, 382 or 805.

UPC 806 and Trans Code is 151.

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

UPC 313, Trans Code is 052 and Doc Code is 63.

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

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

Files to Nullify Area is in the recipient field for these "V1" Forms 4251.

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

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

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

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.

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.

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

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

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

All "V1" Unpostables are AUTO closed if IDRS Employee Number is present.

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

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

UPC 390 and RC "1" .

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

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

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

Trans Code 59X and DAR closing code of Trans Code 59X is not 14.

UPC 840, 844 or 845.

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

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

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

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

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

Trans Code 599 with DAR Closing Code of 99.

Trans Code is 019, 120, 132, 140, 141, 142, or 922. The Trans Code 120 (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 Trans Code 120 was manually input on IDRS it will be worked as an INDIVIDUAL case closure.

If it was generated (other than a Trans Code 796) it should be MASS closed using CC UPBAT with URC " 2" or "D" .

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

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

If the Trans 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.

Any Trans 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.

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

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

Trans Code 980 or 982.

Trans Code 98X and UPC 301 RC 1.

UPC 303 RC 1.

UPC 312 RC 2.

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

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

A MCC Transcript automatically generated for every record in this category.

Form 4251 is not generated.

All "W1" Unpostable cases are INDIVIDUAL closures.

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

A Form 4251 and an MCC Transcript is generated for every record in this category.

These transcripts and documents will be routed directly to Unpostables.

The Forms 4251 have "Unpostables–9" in the recipient (receiver) field for all "W3" Forms 4251.

All "W3" Unpostable Cases are INDIVIDUAL closures.

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

A Form 4251 will be generated for a Trans Code 150 or 370.

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

Files will route the documents to Unpostables.

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

All "W5" Cases are INDIVIDUAL Type closures.

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

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

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

The ISRP/LB–TC 150—MATCH— LIST contains all UPC 140 and UPC 399 cases that located a Trans Code 610 that did not meet the criteria for AUTO Closure.

The ISRP/LB–TC 150—NOMATCH— LIST contains all UPC 140 and UPC 399 cases that failed to locate a Trans Code 610.

The ISRP/LB–OTHER–TC 150— List contains all With-Remittance Trans Code 150 records with an Unpostable Code other than UPC 140 or UPC 399, that either, located a matching Trans Code 610, or no matching Trans Code 610's was located,

In addition to these three lists, certain "Y1" Trans Code 610 records are placed on Unpostables Employee Assignment Age List. Trans Code 610's may clear the SCUPMF and still be included in GUF 13 processing.

Trans Code 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.

Trans Code 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" .

Trans Code 610 and Doc Code is "NOT" 24, 34, 45, 48, 58, or 87 and the DLN year is not equal to the current year.

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

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

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

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