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 Enterprise Computing Center-Martinsburg (ECC-MTB) or Enterprise Computing Center-Tennessee (ECC-MEM).

The Support Branch will transmit the closed Unpostables to Martinsburg Computing Center (MCC) by Tuesday 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, IMF General Instructions.

IRM 3.12.38, BMF General Instructions.

IRM 3.12.166, EPMF Unpostables.

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

IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

IRM 3.12.278, Exempt Organization Unpostable Resolution.

IRM 3.13.122, IMF Entity Control Unpostables

IRM 3.13.222, BMF Entity Unpostable Correction Procedures.

IRM 25.6.1, Statue of Limitations Processes and Procedures.

Campus Cycle — Thursday — Wednesday

Master File Processing — Friday — Thursday

Unpostables — New available Tuesday; Closing Tuesday

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

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.

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.)

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.

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 IDRS command codes the third day after campus input.

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.

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

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.

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

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

01 = Friday,

02 = Monday,

03 = Tuesday,

04 = Wednesday,

05 = Thursday,

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 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.

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, or 24. 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.

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).

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).

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).

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 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).

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 19 or Input System Source Code is NOT equal to "P" (EFTPS).

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

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

"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).

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

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.

"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 TC 150, 29X, 30X, or Doc. Code 17, 18, 24 or 48 with TC Code 170 or 200, and the assessment statute considerations.

BANKRUPTCY—If IMF or BMF account/module and TC 520 with Closing Code 085 or 088 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) TC 150 and/or 610, then also involves With—Remittance (ISRP/RPS) processing considerations.

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

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

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

"A2" unpostable cases are usually INDIVIDUAL closures.

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

Transaction Code (TC) 023, 024, 058, 059, 06X, 07X, or 09X

Unpostable Code (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 Reason Code (RC) 1

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. UPC is 801 and TC is 121, 122, 123 or 125

UPC 302 and Document Code is 80 and block number of Document Locator Number (DLN) is not 990–999; UPC is 302 RC 2 and Block Number of DLN is not 990–999.

UPC 498 RC 2 and Document Code is 74 and TC is not 24 or 34. UPC 498 RC 2 will be reassigned to EP Accounts Unit 0437400000.

TC 590 and Document Code is 90.

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

UPC 307 and MFT is 33, 34, 37, 44 or 67 and TC 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, 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.

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

UPC 302 and the Document 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, TC 150, and the Document Code is 07.

UPC 331 RC 7, MFT 12, TC 150 and Doc Code is 25.

UPC 338 RC 5

UPC 339 and RC 1 and TC 076. UPC is 366. UPC is 329 RC 2.

UPC 353 and TC is 150 and MFT is 67,

UPC 366 and Transaction 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 Social Security Number (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), Employee Plan (EP) and BMF entity related unpostable conditions such as 329, 351 through 371.

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.

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

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

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

"B1" Unpostable Cases are usually INDIVIDUAL closures.

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

Unpostable Code (UPC) 307 and the Doc. Code is 19. Master File Tax Class (MFT) is 33, 34 or 44 and Transaction Code (TC) 65X or 66X or Input System Source Code is "P" .

UPC 308, 341, 343, 366, 383 and Doc. Code is 19 and TC is 65X or 66X or Input System Source Code is "P" .

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

Entity Control is in the recipient (receiver) field for "B2" Form 4251, Return Charge-Out.

These requests require expedite processing.

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, Return Charge-Out, is generated for every unpostable record in this category.

"Statute Protection" is in the recipient (receiver) field for "C1" Form 4251, Return Charge-Out.

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.

"C1" Unpostable 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, Return Charge-Out, is generated for every unpostable record in this category.

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

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, Return Charge-Out is generated for every unpostable record in this category.

"Unpostables – 8" is in the recipient field for "C3" Form 4251, Return Charge-Out, 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, Return Charge-Out, is generated for every unpostable record in this category.

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

These requests require expedite processing.

Files will route the documents for "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.

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

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

Files will route the documents for "D1" requests 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.

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

TC 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, Return Charge-Out, is generated for every unpostable record in this category.

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

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

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.

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.

Transaction Codes (TCs) 420, 560, or 564 and the Unpostable Code (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 Reason Code (RC) 6 and Assessment Statute Expiration Date (ASED) date is less than the Current Date plus one year

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

UPC 313 RC 8 and the Document Code is 51

UPC 314 RC 3

UPC 492 RC 3

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

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

TC 428 30X, or 81X

TC 421 and Document 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 TC 595 cases.

Unpostables will not work Category "E1" cases.

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

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

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.

Exam will route voided TC 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.

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

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

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

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

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

"E2" Unpostables are usually Individual closures.

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

Any Transaction Code (TC) 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" TC 595 documents to Campus Compliance.

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

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

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

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.

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

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).

"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, Transaction 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) Transaction Code 150.

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

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

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

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

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

Files will pull or obtain the document per the Form 4251, Return Charge-Out, 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 Transaction 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) Transaction Code 150.

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

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.

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

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

These requests will require expedite processing.

All "G1" unpostable cases are INDIVIDUAL closures.

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

The Transaction Code (TC) 150

Unpostable Code (UPC) 147 Reason Code (RC) 1 with TC 971 Action Code (AC) 501

UPC 147 RC 3 with TC 971 AC 523

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

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

"I1" cases are usually Individual type closures.

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

The Transaction Code (TC) 150

Unpostable Code (UPC) 147 Reason Code (RC) 6 with TC 971 Action Code (AC) 506 and AMTAP miscellaneous field indicates AMTAP has identified the return not to be OMM.

UPC 147 RC 7 — TC 971 AC 506 and MISC Field indicates WI AMTAP OMMGB.

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

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

"I2" cases are usually Individual type closures.

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

The Transaction Code (TC) 150

Unpostable Code (UPC) 147 Reason Code (RC) 8 with TC 971 Action Code (AC) 506 and the MISC Field indicates OMM.

The Transaction Code (TC) 150

Unpostable Code (UPC) 147 Reason Code (RC) 4 with TC 971 Action Code (AC) 524.

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 Transaction 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, Return Charge-Out, is generated for every unpostable record in Category "L1" .

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

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.

Category "L3" Cases are usually INDIVIDUAL type closures.

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

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

The Doc Code 18, 19, 51, 52 or 54, 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 Transaction Code 670.

UPC 147 RC 1 with TC 971 Action Code (AC) 501.

UPC 165 RC 2.

UPC 168 RC 0 with TC 694 or MFT 55.

UPC 169 with MFT 55.

UPC 330 RC 2 with TC 92X/30X.

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

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

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

Files will route the documents for Category "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 Category "L7" Form 4251, Return Charge-Out.

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

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

"P1" cases are usually Individual type closures.

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

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

"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.

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

Category "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.

"T1" cases are usually Individual type closures.

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

Transaction 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 Transaction Code is not 150 and Prejournalized (PJ) amount is zero.

UPC 185 or 346 and the Transaction Code is 930.

UPC 302 and the Doc Code is 81.

UPC 373, 379, 382 or 805.

UPC 806 and Transaction Code is 151.

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

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

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

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

Files to Nullify Area is in the recipient field for Category "V1" Form 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 the Integrated Data Retrieval System (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 Transaction Code is not 150 or 460.

UPC 390 and RC "1" .

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

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

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

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

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 Transaction Code is not 016, 157 or 986.

Transaction Code 599 with DAR Closing Code of 099.

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

If it was generated (other than a Transaction 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 a 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 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.

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.

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.

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

Transaction Code 980 or 982.

Transaction 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.

IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

IRM 4.4.35, Unpostable Resolution.

IRM 4.19.4, CAWR Reconciliation Balancing.

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

Form 4251, Return Charge-Out, 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, Return Charge-Out, and an MCC transcript is generated for every record in this category.

These transcripts and documents will be routed directly to Unpostables.

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

All "W3" Unpostable Cases are INDIVIDUAL closures.

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

A Form 4251, Return Charge-Out, will be generated for a Transaction Code 150 or 370.

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

Files will route the documents to Unpostables.

Current year 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.