Part 3. Submission Processing

Chapter 12. Error Resolution

Section 37. IMF General Instructions (Cont. 2)

3.12.37  IMF General Instructions (Cont. 2)

3.12.37.10 
Command Codes Used in the Error Resolution System (ERS)/Rejects/Suspense

3.12.37.10.26  (01-01-2013)
Command Code FRM49

  1. Command Code FRM49 is used to input Transaction Code (TC) and Closing Code (cc) to finalize or satisfy the requirement for filing a tax return (i.e., TC 599 with CC 18 is used to indicate that the original return posted to the wrong module and will be reprocessed to the correct module).

3.12.37.10.27  (01-01-2013)
Command Code GTREC

  1. Command Code GTREC is used to access any of the following:

    1. First error record in an ERS error block.

    2. A specific record in the Workable Suspense Inventory.

    3. Re-display the previous uncorrected error display of a record after performing IDRS operations for the error.

    4. Previous uncorrected error display is desired.

3.12.37.10.28  (01-01-2013)
Command Code GTSEC

  1. Command Code GTSEC is used to obtain or enter a specific section on an ERS record.

3.12.37.10.29  (01-01-2013)
Command Code IMFOL

  1. Command Code IMFOL is used to research nationwide entity and tax data posted to the Individual Plans Master File. Command Code IMFOL is updated at least one day before Command Code TXMOD and may contain transactions that have not yet posted by IDRS to TXMOD.

3.12.37.10.30  (01-01-2013)
Command Code INOLE

  1. Command Code INOLE is used to access the National Account Profile (NAP) which contains selected entity information for all Master File (MF) accounts.

3.12.37.10.31  (01-01-2013)
Command Code INTST

  1. Command Code INTST is used to request accruals of interest and Federal Tax Deposit (FTD) penalty to a specific date.

3.12.37.10.32  (01-01-2013)
Command Code IRPTR

  1. Command Code IRPTR is used to request either online or hardcopy IRP transcripts from Information Returns Master File Processing (IRMF).

3.12.37.10.33  (01-01-2013)
Command Code LETER

  1. Command Code LETER is used to initiate taxpayer correspondence.

3.12.37.10.34  (01-01-2013)
Command Code LPAGD

  1. Command Code LPAGD is used to delete a letter.

3.12.37.10.35  (01-01-2013)
Command Code MFREQ

  1. Command Code MFREQ is used to request an entity module and/or tax module from Master File.

3.12.37.10.36  (01-01-2013)
Command Code MFTRA

  1. Command Code MFTRA is used to request transcripts from a taxpayer's account.

3.12.37.10.37  (01-01-2013)
Command Code NAMEE

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

3.12.37.10.38  (01-01-2013)
Command Code NAMEI

  1. Command Code NAMEI is used to search for SSNs for the Primary and Secondary filer.

3.12.37.10.39  (01-01-2013)
Command Code NAMES

  1. Command Code NAMES is used to search for SSNs for both the Primary and Secondary filer.

3.12.37.10.40  (01-01-2013)
Command Code NWDLN

  1. Command Code NWDLN is used to assign a new DLN to a record. This action deletes the original record.

3.12.37.10.41  (01-01-2013)
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.

3.12.37.10.42  (01-01-2013)
Command Code REINF

  1. Command Code REINF is used to research the IDRS Refund Information File (RFIF).

3.12.37.10.43  (01-01-2013)
Command Code REQ54/ADJ54

  1. Command Code REQ54, which defaults to CC ADJ54, is used to adjust tax modules.

3.12.37.10.44  (01-01-2013)
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).

3.12.37.10.45  (01-01-2013)
Command Code RFUND

  1. Command Code RFUND is used to generate a manual refund to the taxpayer.

3.12.37.10.46  (01-01-2013)
Command Code RJECT

  1. Command Code RJECT is used to delete a record from ERS.

3.12.37.10.47  (01-01-2013)
Command Code RTFTP

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

3.12.37.10.48  (01-01-2013)
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.

3.12.37.10.49  (01-01-2013)
Command Code SCFTR

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

3.12.37.10.50  (01-01-2013)
Command Code SFDISP

  1. Command Code SFDISP is used to view a listing of the command codes in an employee's profile.

3.12.37.10.51  (01-01-2013)
Command Code SSPND

  1. Command Code SSPND is used with an ERS Action Code to place a record in suspense status.

3.12.37.10.52  (01-01-2013)
Command Code STAUP

  1. Command Code STAUP is used to suppress balance due notices that are normally sent to the taxpayer.

3.12.37.10.53  (01-01-2013)
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.

3.12.37.10.54  (01-01-2013)
Command Code TERUP

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

3.12.37.10.55  (01-01-2013)
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.

3.12.37.10.56  (01-01-2013)
Command Code TRPRT

  1. Command Code TRPRT is used to order electronic filed tax returns.

3.12.37.10.57  (01-01-2013)
Command Code TRERS

  1. Command Code TRERS is used to link the DLN entered with Command Code GTREC, with the TRDBV and display the ELF Return.

3.12.37.10.58  (01-01-2013)
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).

3.12.37.10.59  (01-01-2013)
Command Code UPCAS

  1. Command Code UPCAS is used to add or delete history items posted on the Generalized Unpostable Framework (GUF) database.

3.12.37.10.60  (01-01-2013)
Command Code UPDIS/UPRES

  1. Command Code UPDIS, which defaults to CC UPRES, is used to correct unpostables.

3.12.37.10.61  (01-01-2013)
Command Code UPTIN

  1. Command Code UPTIN is used to research open and closed cases on the GUF database.

3.12.37.10.62  (01-01-2013)
Command Code URINQ

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

3.12.37.10.63  (01-01-2013)
Command Code XSINQ

  1. Command Code XSINQ is used to research credits in the Excess Collections File (XSF).

3.12.37.11  (01-01-2013)
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

3.12.37.11.1  (01-01-2013)
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

    Note:

    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).

3.12.37.11.2  (01-01-2013)
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, IRM 3.12.3, and IRM 3.0.273.39 for instructions for initiating correspondence.

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

  2. Correspondence can be initiated via Form 3696, Form 3696–A, Form 6001 or Form 6001–A, or by using IDRS directly.

3.12.37.11.3  (01-01-2013)
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.

3.12.37.11.4  (01-01-2013)
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.

3.12.37.11.5  (01-01-2013)
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.

3.12.37.11.6  (01-01-2013)
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 3.12.37.12.2, 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.

3.12.37.11.7  (01-01-2013)
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.

3.12.37.12  (01-01-2013)
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

3.12.37.12.1  (01-01-2013)
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)

    Note:

    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.

    Note:

    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.

3.12.37.12.2  (01-01-2013)
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 (four-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.

    Note:

    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 640" the document and re-input the document to resolve the Unrecognizable field error.

  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.

3.12.37.12.3  (01-01-2013)
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.

3.12.37.12.4  (01-01-2013)
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.

3.12.37.12.4.1  (01-01-2013)
Display

  1. The Action Code for the record with the literal description of the action or unpostable condition will be shown.

3.12.37.12.4.2  (01-01-2013)
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.

    Note:

    This condition occurs whenever the BOB Resolution function has added a document to a block by entering only the name control and TIN.

3.12.37.12.4.3  (01-01-2013)
Suspense Correction

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

    Caution:

    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 70, 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. See IRM 3.12.3 (Error Code 344) 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 3.12.37.14.4.

    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 "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" .


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