3.12.37  IMF General Instructions (Cont. 2) 
Command Codes Used in the Error Resolution System (ERS)/Rejects/Suspense  (01-01-2015)
Command Code MFREQ

  1. Command Code MFREQ is used to request an entity module and/or tax module from Master File.  (01-01-2015)
Command Code MFTRA

  1. Command Code MFTRA is used to request transcripts from a taxpayer's account.  (01-01-2015)
Command Code NAMEE

  1. Command Code NAMEE is used to search for EINs for both Primary and Doing- Business-As (DBA) names.  (01-01-2015)
Command Code NAMEI

  1. Command Code NAMEI is used to search for TINs for the Primary and Secondary filer.  (01-01-2015)
Command Code NAMES

  1. Command Code NAMES is used to search for TINs for both the Primary and Secondary filer.  (01-01-2015)
Command Code NWDLN

  1. Command Code NWDLN is used to assign a new DLN to a record. This action deletes the original record.  (01-01-2015)
Command Code QRSEL

  1. Command Code QRSEL is used to select a record which will remain in ERS (1 day) for Quality/CARE review and possible correction.  (01-01-2015)
Command Code REINF

  1. Command Code REINF is used to research the IDRS Refund Information File (RFIF).  (01-01-2015)
Command Code REQ54/ADJ54

  1. Command Code REQ54, which defaults to CC ADJ54, is used to adjust tax modules.  (01-01-2015)
Command Code REQ77/FRM77

  1. Command Code REQ77, which defaults to CC FRM77, is used to input Individual Master File (IMF) miscellaneous transaction (i.e., TC 971 AC 010 indicates an amended return has been sent to Adjustments).  (01-01-2015)
Command Code RFUND

  1. Command Code RFUND is used to generate a manual refund to the taxpayer.  (01-01-2015)
Command Code RJECT

  1. Command Code RJECT is used to delete a record from ERS.  (01-01-2015)
Command Code RTFTP

  1. Command Code RTFTP is used to request a sanitized version of CC RTVUE for printing and mailing to the taxpayer.  (01-01-2015)
Command Code RTVUE

  1. Command Code RTVUE is used to display the line items transcribed from the Form 1040 series and their accompanying schedules and/or forms as the returns are processed at the campuses.  (01-01-2015)
Command Code SCFTR

  1. Command Code SCFTR is used to research the Service Center Control File (SCCF) for the status of a block DLN.  (01-01-2015)
Command Code SFDISP

  1. Command Code SFDISP is used to view a listing of the command codes in an employee's profile.  (01-01-2015)
Command Code SSPND

  1. Command Code SSPND is used with an ERS Action Code to place a record in suspense status.  (01-01-2015)
Command Code STAUP

  1. Command Code STAUP is used to suppress balance due notices that are normally sent to the taxpayer.  (01-01-2015)
Command Code SUMRY

  1. Command Code SUMRY is used to request a summary of an account on IDRS for a particular TIN and File Source.  (01-01-2015)
Command Code TERUP

  1. Command Code TERUP is used to delete erroneous transaction (i.e., tax adjustments).  (01-01-2015)
Command Code TRDBV

  1. Command Code TRDBV is used to view the transcribed and corrected data from Electronic Filing System (ELF) and paper returns for tax year 1998 and later.  (01-01-2015)
Command Code TRPRT

  1. Command Code TRPRT is used to order electronic filed tax returns.  (01-01-2015)
Command Code TRERS

  1. Command Code TRERS is used to view the transcribed and corrected data from the Electronic Filing System (ELF) and display the ELF Return.  (01-01-2015)
Command Code TXMOD

  1. Command Code is used to request all of the tax module information for a specific tax period on the Taxpayer Information File (TIF).  (01-01-2015)
Command Code UPCAS

  1. Command Code UPCAS is used to add or delete history items posted on the Generalized Unpostable Framework (GUF) database.  (01-01-2015)
Command Code UPDIS/UPRES

  1. Command Code UPDIS, which defaults to CC UPRES, is used to correct unpostables.  (01-01-2015)
Command Code UPTIN

  1. Command Code UPTIN is used to research open and closed cases on the GUF database.  (01-01-2015)
Command Code URINQ

  1. Command Code URINQ is used to research credits in the Unidentified Remittance File (URF).  (01-01-2015)
Command Code XSINQ

  1. Command Code XSINQ is used to research credits in the Excess Collections File (XSF).  (01-01-2015)
Integrated Automation Technologies (IAT)

  1. IAT provides tools to IRS employees that simplify research, reduce keystrokes and increase the accuracy of regular work processes. When used with IRS systems, it eliminates repetitive typing and assists in making precise decisions. IAT tools improve efficiency, productivity and quality by performing some functions automatically. Through more complex programming, they are designed to reduce fallout to other areas.

  2. Managers will ensure employees understand that the use of IAT is mandatory and will verify that employees have access to all the tools needed for their duties. They will make sure that all employees receive training on the use of IAT.


    IDRS will be used when IAT is unavailable.  (01-01-2015)
Error Resolution System (ERS) Action Codes

  1. This subsection of the manual provides information about the Command Codes used in ERS.

  2. Information in this subsection includes the following:

    • General information

    • Correspondence Action Codes

    • Routing Action Codes

    • Research Action Codes

    • Delete Action Codes

    • Other ERS Action Codes

    • Management Suspense Action Codes  (01-01-2015)
General Information

  1. An ERS Action Code must be entered with CC SSPND. An ERS Action Code is a three-digit numeric code that identifies the reason for suspending or rejecting a record.

  2. ERS Action Codes are assigned to records by tax examiners in the following functional areas:

    • Code & Edit

    • ISRP

    • Error Correction

    • Suspense Correction/Rejects


    Some Action Codes are computer generated when an unprocessable condition is identified.

  3. Suspense records will remain in the Unworkable Suspense Inventory until requested to be placed in the Workable Suspense Inventory (via the ERS Control File, or until the Suspense Period expires, whichever is first).  (01-01-2015)
Correspondence Action Codes

  1. Enter CC SSPND with the appropriate Action Code (21X) to suspend the record.

    1. See the specific sections in IRM 3.11.3 Individual Income Tax Returns (C&E), IRM 3.12.3, Individual Income Tax Returns (ERS) for instructions for initiating correspondence.

    2. Initiate second correspondence only when authorized by IRM 3.12.3.

  2. Correspond for ALL missing forms and schedules prior to sending returns to other areas such as, IVO or EXAMS. Resuspend returns if the original suspense code has changed.


    Re-suspend the return after correspondence if the case needs to go to another area for review.

  3. Correspondence can be initiated via Form 3696, Form 3696–A, Form 6001 or Form 6001–A, or by using IDRS directly.  (01-01-2015)
Routing Action Codes

  1. When a document must be referred to another area of the campus before it can be processed, enter CC SSPND with the appropriate Action Code and attach Form 4227 with an explanation.

  2. In some cases, research must be performed before forwarding the document.

    1. A transcript is required before a document is sent to Statute Control.

    2. Research must be performed before sending a document to Entity. This includes CC INOLE.

  3. Any processing center can process electronically filed (ELF) returns with command code (CC) CMODE. CMODE allows an IDRS user access to different IDRS databases. To change modes, enter CMODE and a two-digit abbreviation for another campus. Refer to Job Aid Book 2515-015 for procedures for the use of CC CMODE.

  4. If you cannot close an ELF return and have to suspend it, create a paper trail by following these steps.

    1. GTSEC 01 of the return in question and print the entity.

    2. Write the number of the action code used for suspension, the error code with the instruction for suspension, and the reason for the suspension on the print. Type or write the information on the print of section 01. For example: AC 211, EC 118 or Correspond for W-2.

    3. Complete Form 6001, Correspondence Action Sheet, or Form 4227, Intra-SC Reject or Routing Slip, and attach it to the print of Section 01.

    4. Place the print in the area designated for ELF suspense.  (01-01-2015)
Research Action Codes

  1. After a thorough check of the document and all attachments, research is the first step in resolving items such as:

    • Missing or Invalid TIN

    • Excess Remittance

    • Missing Name and/or Address

  2. Other information that is frequently secured by research includes the following:

    • Correct Tax Period

    • Estimated Tax Payments

    • Filing Requirements

  3. Attach Form 4227 and note the research to be performed on the document if the Action Code doesn't fully explain.  (01-01-2015)
Delete Action Codes

  1. If it is determined that a document should be renumbered, re-input, voided, or transferred to Non-Master File or AUSPC (International) use CC SSPND with Action Code 6XX.

  2. Action must be taken immediately to suppress generation of delinquency notices before suspending a return to be renumbered or reentered because the MFT or tax period was in error.  (01-01-2015)
Other ERS Action Codes

  1. Action Code 410 must be used with discretion. If you determine that special expertise is needed to properly resolve the error, enter CC SSPND with Action Code 410.

    1. Use only as a last resort or when authorized by your supervisor.

    2. Use of this code should be closely monitored by management.

  2. Action Code 470 should only be used when instructed by management.

  3. Action Code 480 is used to suspend an early filed return.

  4. Action Code 490 is used to suspend a record when the system cannot identify an error. See IRM, Error Messages, before assigning Action Code 490.

  5. Suspend with Action Code 511 when the document for the error displayed is missing from the block during error correction.

  6. See Exhibit 3.12.37-2 for a complete list of ERS Action Codes.  (01-01-2015)
Management Suspense Action Codes

  1. Management may direct that certain records will be held to await further processing instructions.

  2. Some reasons for suspension are in the following list:

    1. A Submission Processing Campus computer program bug exists for a particular type record.

    2. Master File programs are not yet available or are incorrect for a specific type record.

    3. Legal or administrative complications exist that indicates this specific type of record should not be processed.  (01-01-2015)
Types of Error Resolution System (ERS) Errors

  1. This subsection of the manual lists the procedures that are to be followed when resolving types of error resolution errors.

  2. Information in this subsection includes the following:

    • Error displays and corrections

    • Error messages

    • ERS record headings

    • Priority errors  (01-01-2015)
Error Displays and Corrections

  1. Each field is identified by an Alpha/Numeric Field Designator displayed before that field.

  2. Negative values will be indicated by a minus sign (−) following the amount. If any amount is negative on a field that can be either positive or negative, the minus sign must be entered.

  3. Decimal points display for dollars and cents fields. The cents digits are not displayed for dollars only fields; two asterisks (**) display in the cents position. (See Figure 3.12.37–35)


    It is not necessary to enter a decimal point when entering an amount.

  4. Corrections are entered starting with the second position of the field after the Field Designator. If fewer than the maximum number of positions is required, the program will automatically right justify the digits.

  5. Do not enter more than the number of positions allowed for a particular field. If more data is entered, the overflow characters will display on the input screen, but they are dropped when the field is added to the record.


    This is especially important for the TIN, name, and address fields.

  6. Corrections can be made to a displayed field by overlaying only the digit(s) in error and not reentering the entire field.

    Figure 3.12.37-35

    This image is too large to be displayed in the current screen. Please click the link to view the image.  (01-01-2015)
Error Messages

  1. "ERROR BLOCK COMPLETED" displays after the last error record in a block is worked.

  2. "SUSPENSE RECORD COMPLETED" displays after a suspense record is worked or resuspended.

  3. "DLN NOT IN ERS" displays when CC GTRECW is entered with a DLN (fourteen -digits with hyphens) that is not in ERS.

  4. "DLN HAS NOT BEEN WORKED" displays when CC GTRECW is entered with a DLN (14 digits with hyphens) that has not been worked.

  5. "DLN NOT IN ERROR" displays when CC GTREC is entered with a DLN that is not in Error Inventory.

  6. "DLN NOT IN WORKABLE SUSPENSE INVENTORY" displays when CC GTREC is entered with a DLN (14 digits with hyphens) that is not in Workable Suspense Inventory.

  7. "INVALID COMMAND" displays when any of the following conditions is present:

    1. CC GTREC or ERINV is entered without a complete DLN (14 digits or 12 digits "XX" for serial number with hyphens).

    2. CC ACTVT is entered without a complete DLN (14 digits with hyphens).

    3. CC GTSEC or DLSEC entered without a valid section number (two digits).

    4. CC SSPND, NWDLN or RJECT is entered without a valid Action Code (three digits).

    5. CC NWDLN is entered with an invalid DLN.

    6. CC ERINV is entered without a nine-digit TIN.

  8. "REQUIRED SECTION" displays when CC DLSEC is entered attempting to delete a required section or if the section contains the remittance (payment) field.

  9. "INVALID SECTION" displays when CC GTSEC or DLSEC is entered with an invalid section.

  10. "INITIALIZATION INVALID — ENTER DLN" displays when CC GTREC is entered without a DLN.

  11. "INITIALIZATION INVALID" displays when any CC SSPND, NWDLN, or RJECT is entered without an Action Code.

  12. "INVALID PARAMETER" displays when CC ERVOL is entered without a valid status code.

  13. "INVALID STATUS CODE" displays when CC ERVOL is entered with an invalid status code.

  14. "UNRECOGNIZABLE FIELD ERROR - CONTACT SUPERVISOR" displays when a field error cannot be displayed and/or contains invalid data.


    To resolve this condition enter CC GTSEC 01, go to the bottom of the screen, and transmit. If this does not resolve the Unrecognizable field error "RJECT 630" the document and re-input the document to resolve the Unrecognizable field error. All MEF unrecognizable field errors must be renumbered using "RJECT 610" .

  15. "NO ERROR IN RECORD-CONTACT SUPERVISOR" displays when there is no error set.

  16. "TRANSFERRED" displays when CC ACTVT is entered with a complete 14-digit DLN (include hyphens) to transfer a record from Unworkable Suspense Inventory to Workable Suspense Inventory.

  17. "IN WORKABLE SUSPENSE" displays when CC ACTVT is entered with a complete 14-digit DLN (include hyphens) and the record is already in Workable Suspense Inventory.

  18. "IN ERROR INVENTORY" displays when CC ACTVT is entered with a complete 14-digit DLN (include hyphens) and the record is already in Error Inventory.  (01-01-2015)
ERS Record Heading

  1. Every error display will show the following data as part of the standard display heading (See Figure 3.12.37-36):

    • Document Locator Number (DLN)

    • Primary Taxpayer Identification Number (TIN) (Social Security Number or "SSN" for IMF)

    • Name Control/Check Digit

    • Current Processing Date

    • Remittance Processing System (ISRP) Indicator

    • Error Resolution System (ERS) Status Code

    • Taxpayer Notice Code (TPNC)

    Figure 3.12.37-36

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. All TPNCs assigned to a record will display on the third line of all subsequent displays for the record. A maximum of five TPNCs may display. This field is not correctable directly, but the TPNC can be deleted by creating a higher priority error.

  3. Compare the header information to the document. If a mixed data situation exists (information from two taxpayers' returns display on the error record under the same DLN or the DLN does not match the return on the screen display), stop processing. Give the block of work to your supervisor. Management will make the determination if the mixed data can be corrected via the terminal screen displays or have the block deleted and re-input.  (01-01-2015)
Priority I Errors—Action Code/Unpostable Code

  1. All records with an invalid Action Code assigned by Code & Edit or Action Code 001 will be placed in the Error Inventory and displayed as a Priority I Error.

  2. Records with a valid Action Code, assigned by Unpostables or computer generated Action Codes, will be assigned to a Suspense Inventory and will be displayed as a Priority I Error.  (01-01-2015)

  1. The Action Code for the record with the literal description of the action or unpostable condition will be shown.  (01-01-2015)
Error Correction

  1. If suspense action is required, enter CC SSPND with the correct Action Code, then transmit.

  2. If no suspense action is required, enter numeric "000" in the Clear Field (CL), and transmit.

  3. If Action Code 001 displays, this record must be entered by Error Resolution.

    1. Enter CC GTSEC for each record section that should contain data. Add the required data.

    2. After all of the sections have been entered, enter C in the Clear Field, and the record will be subjected to normal validity checks.


    This condition occurs whenever the BOB Resolution function has added a document to a block by entering only the name control and TIN.  (01-01-2015)
Suspense Correction

  1. If a correction is required, enter CC GTREC with a complete DLN.


    If correspondence is received after the due date plus the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the return, enter the Correspondence Received Date in Field 02RPD. Refer to IRM 3.12.3 (Section 02)

    1. Enter CC GTSEC with the appropriate section number and enter the data received.

    2. After all the data has been entered, enter C in the Clear Field and the record will be subjected to normal validity checks.

  2. If no correction is required, enter CC GTREC with a complete DLN and enter C in the Clear Field.

  3. If a correction is required to computer-generated Action Codes, refer to the appropriate IRM.

    1. Action Code 300, Fuel Tax Credit—The system will generate to Rejects when Fuel Tax Credit of $1,500 or more is present on line 72, Form 1040, and Section 23 is present. ERS TEs will SSPND 300 when line 70, Form 1040, was transcribed incorrectly or Section 23 was not entered and the amount is $1,500 or more. These returns should be routed to Examination for resolution. Input Section 23 after Exam review or follow EXAM instructions. See IRM 3.12.3 (Error Code 347) for additional instructions .

    2. Action Codes 700, 711–715, Duplicate DLNs, enter "C" in the Clear Field and the record will be subjected to normal validity checks.

    3. Action Code 900, Unpostables, refer to IRM

    4. When all the data has been entered, enter "C" in the Clear Field and the record will be subjected to normal validity checks.

  4. Code & Edit edits Action Code "430" when a return is received with a statement or an amount is present on or near line 63 indicating the taxpayer wants the credit applied to the spouse's account. The return is FSC 3 or FSC 6 and there is a statement or schedule present showing how estimated payments are to be allocated.

    1. Research to determine correct taxpayer/spouse

    2. Research to verify credit amount is correct

    3. Follow taxpayer's intent/request and transfer the credit as requested.

    4. Ensure the amount is correct before inputting credit transfer

    5. Follow IRM for Credit Transfer instructions

    6. If unable to determine taxpayer's intent, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. Code & Edit edits Action Code "460" when a return is received with a credit card or credit card information. Take the following actions when the suspense period expires on these returns held under Action Code "460" . Research to determine:

    1. If the taxpayer's tax per return is full paid as indicated by the TC 670, then input CCC "M" and release the return for further processing.

    2. If the taxpayer's tax per return is only part paid as indicated by the TC 670, then release the return for further processing. Do not enter CCC "M" .

    3. If TC 670 is not present, then release the return for further processing. Do not enter CCC "M" .  (01-01-2015)
Priority II Errors—Section Errors

  1. Most edit, missing section, and terminus errors should be eliminated by the Integrated System Remittance Processing (ISRP).

  2. The following conditions may be present if normal ISRP validity checks have been bypassed:

    • Edit errors

    • Missing required section or questionable section

    • Terminus errors

  3. All transcribed fields, except the ERS Action Code and the Remittance (Payment Received), will be displayed in columnar format with or without data. The error type will also be indicated for ISRP Problem Code errors. Only one section (error) will be displayed at a time.

  4. Any individual section excluding computer generated fields and the Action Code will be present. (The Action Code is an uncorrectable field except as defined for CC SSPND and RJECT.)  (01-01-2015)
Edit Error

  1. "Edit error" indicates a section with an error detected by ISRP.

    1. Literal = DDES "1" —Split screen transmission. Key Verifier attempted to change the Check Digit, Key Verifier changed four or more digits of the Primary TIN, or the Original Entry Operator indicated that a required section was missing.

    2. Literal = DDES "3" —Invalid section ending point.

    3. Literal = DDES "4" —Invalid field length.

    4. Literal = DDES "5" —"Questionable Section" (A section was entered twice or entered out of sequence by ISRP.).

  2. All fields of the section must be examined when this condition exists. If Section 01 of a return is coded, examine the tax base data section (via CC GTSEC) for an error to ensure that the return is for the taxpayer whose name is in Section 01. Correct the section. Once the section is correct or if no corrections are necessary, transmit.  (01-01-2015)
Missing Required Section and Questionable Section

  1. "Missing required section" indicates a missing section determined to be required, but missing.

  2. To correct the "missing required section" condition:

    1. If no data is present for the missing section, see IRM 3.12.3 for initiating research or correspondence.

    2. After initiating research or correspondence, enter CC SSPND and the appropriate Action Code to suspend the document.

    3. If data is present for the missing section, enter the data for the missing section with CC GTSEC. After entering all the data for the section, transmit.

  3. Take the following actions to correct a "questionable section" :

    1. Verify and enter all of the data for the displayed sections.

    2. Transmit when all the data is correct.  (01-01-2015)
Terminus Error

  1. "Terminus Error" indicates a section with variable length fields containing an erroneous size field or otherwise being of erroneous size.

  2. All fields of the section must be examined when this condition exists.

    1. Make the necessary corrections to the record.

    2. Once the section is correct, or if no corrections are necessary, transmit.  (01-01-2015)
Priority III Errors—Field Errors

  1. Definition—Any field failing to meet the requirement(s) for that field (and that field only) will be shown as a Priority III Error. Consistency and/or relationships with other fields will not be a factor. Individual field validity errors to be bypassed after initial consideration will be shown as Priority IV Errors. Some reasons for field errors include:

    • Non-numeric character in a numeric field (See Figure 3.12.37-37 )

    • Non-alphabetic character in an alpha field

    • Blank space in a number field

    • Blank in the first position of an alpha field

    Figure 3.12.37-37

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. Display—All fields with a Priority III Error will be displayed in the order encountered in the record. The Action Code and TPNCs will never be displayed as a Priority III Error. An overflow field is identified by all question marks for a money field or a single pound sign in the last position of a name line.

  3. Correction:

    1. Every field displayed is in error. See the appropriate section of IRM 3.12.3 for the specific field.

    2. Check the information on the source document to determine if each displayed field has been correctly edited and transcribed.

    3. Enter the correct data for each field displayed.

    4. If no data is to be in a displayed field, blank the field.

    5. Correct each field displayed.

    6. Transmit.


    If "Unrecognizable Field Error" GTSEC 01, go to the bottom of the screen and transmit.  (01-01-2015)
Priority IV Errors—Math/Consistency Errors

  1. Any valid field used in any computation in which the result is inconsistent with or contradictory to any other valid field or fields will have Error Code 001–999 assigned to it by the computer shown as Priority IV Error.

  2. Using valid fields, if the result of the computer computation of an amount differs from that which is contained in the record, the computation fields will be shown as a Priority IV Error.  (01-01-2015)

  1. Priority IV errors will be displayed with the Error Code for the specific error determined by each return program. The screen display will show the error code assigned and the fields needed to make the necessary correction. (See Figure 3.12.37-38)

    Figure 3.12.37-38

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. The first correction that must be made for each generated Error Code is to compare the displayed fields with the return. If edited or transcribed incorrectly, follow specific instructions in IRM 3.12.3.

  3. For all math error codes, a field labeled "NC" followed by XXX will generate.

    1. IMF can generate a maximum of 5 TPNCs; the fifth TPNC must be TPNC 100.

    2. Each math error code will have limited TPNCs which will be valid.

    3. If an invalid TPNC is entered, the same math error code will re-display.


    The entry of a "TPNC" in the Taxpayer Notice Code Field will prevent any other correction on the same screen display.

  4. Previously assigned TPNCs will be displayed on line 3 preceded by literal "NC" . If determined that the generated math error code was the direct result of a previous error (resolved by a TPNC), enter "Any previously assigned TPNC" .


    It is important that the taxpayer be advised of all errors that are present on the return. Precaution should be used when entering "Any Previously Assigned TPNC" .

  5. A field labeled "CL" will be displayed for the entry of a Clear Code on records where the possibility exists that a change or correction may not be needed.

    1. This field is located on line 4 to the right of CC CRECT.

    2. All coding and transcription errors on displayed fields must be corrected and IRM procedures applied before entering "C" in the Clear Field.


      The entry of "C" in the Clear Field will prevent any other correction on the same screen display.  (01-01-2015)

  1. All errors must be resolved by eliminating the error, entering the Clear Code or a TPNC.

  2. If a correction causes an error code with a higher priority than the previous error code, all Clear Codes and TPNCs already entered for a lower priority error code will be deleted. All lower priority error codes still present in the record will be re-displayed for resolution, even if previously cleared with a TPNC or Clear Code.

  3. If a correction causes a cleared error code to no longer be in error, the TPNC or Clear Code for that error code will be deleted and all TPNCs and Clear Codes assigned to all lower priority (higher numeric) error codes will also be deleted. Any remaining error codes, previously cleared but now no longer cleared, will be re-displayed.

  4. Error or Suspense records from a previous day's workload that are unfinished or suspended will have all previously assigned TPNCs and Clear Code eliminated.  (01-01-2015)
Receiving Rejected and Suspended Documents

  1. This subsection of the manual lists the procedures that are to be followed when receiving rejected and suspended documents.

  2. Information in this subsection includes the following:

    • Timeliness of processing rejects

    • Sources of rejects  (01-01-2015)
Timeliness of Processing Rejects

  1. Rejected Documents — Corrective action for items in the work inventory should be completed within 10 work days. Correspondence (Letter Input) should be within 10 work days for items requiring taxpayer contact. ERS Workable Suspense items should be worked or resuspended within 5 work days.

  2. The above time frames do not apply while processing is unworkable for:

    • Taxpayer contact

    • Accounting or Adjustment action

    • Prescribed re-sequencing action

    • ECC-MTB Transcripts

    • Entity Control Suspense

    • Extensive research

    • Examination suspense

    • Review by Fraud Detection

    • Documents not readily available in campus

    • Control by Technical

    • Bankruptcy Suspense

  3. Aged reject cases (over 60 days) should be worked as quickly as possible and should not exceed ten percent of the inventory. All cases should be completed within 120 days.

  4. Beginning with the sixth week of receipts (January through February 15), combined Rejects should not exceed the previous four weeks receipts (excluding current cycle's receipt).


    During the full paid peak (June–August), inventory should not exceed the previous six weeks.

  5. In order to prevent returns from being sent to files in error all completed rejects worked should be checked using CC ERINV for a status prior to releasing the returns to files. Only release returns to files that are no longer in an ERS suspense status. Any returns reflecting a ERS status should be returned to the Rejects function for resolution.  (01-01-2015)
Sources of Rejects

  1. Records are identified and coded for rejects or ERS suspense from several different sources. These sources are:

    • Code & Edit

    • Error Correction

    • Unpostables

  2. Records are automatically sent to ERS suspense because of a duplicate block DLN.  (01-01-2015)
Code & Edit Function

  1. A tax examiner has determined that research or correspondence is required on a numbered document.

  2. An Action Code is entered on the source document and transcribed as part of the record. A valid Action Code will place the record in the unworkable suspense inventory for a predetermined number of days or in the workable suspense inventory to be resolved immediately.  (01-01-2015)
Error Correction Function

  1. A tax examiner has determined that additional information is needed for processing.

  2. The ERS examiner will enter CC SSPND with a valid Action Code.

  3. An error correction tax examiner will enter Action Code 3, on the register.

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