- 3.12.37.13 Receiving Rejected and Suspended Documents
- 3.12.37.14 Unpostables
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A tax examiner has determined that additional information is needed for processing.
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The ERS examiner will enter CC SSPND with a valid Action Code.
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An error correction tax examiner will enter Action Code 3, on the register.
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Certain unpostable records, determined to be uncorrectable on the Generalized Unpostable File (GUF), are rejected and automatically established on a reject register or an ERS workable suspense record.
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A tax examiner nullifies an unpostable document with Unpostable Resolution Code (URC) "8" .
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This subsection of the manual lists the procedures that are to be followed when receiving and correcting unpostables.
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Information in this subsection includes the following:
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Receiving rejected and auto voided unpostables
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Types of rejected unpostables
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Researching rejected unpostables
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Applicable unpostables and their various correction procedures
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Research IRM 3.12.38, 3.12.179 and 3.12.279 for UPC 300 and 400 series.
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Unpostables – New available Tuesday; Closing Tuesday (CADE)
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(CADE) IMF will identify unpostable criteria daily, but the files will not be processed by GUF until the weekly cycle. The may result in subsequent transactions posting in the same cycle the could resolve the unpostable criteria for the earlier transaction marked as unpostable.
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Unpostable records are received directly from the Generalized Unpostable Framework (GUF).
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Each reject unpostable (or batch of rejected unpostables) will include an explanation of the unpostable condition, the suggested action, and the document or return. Normally this information is shown in an Unpostable Routing Slip (Form 8749) or an attached CC UPRES print. Any document or return received without a satisfactory or with a conflicting explanation will be referred to unpostable for clarification. (See Figure 3.12.37-39)
Figure 3.12.37-39
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All nullified records are listed on the Nullified Distribution Listing (GUF–55–47) by the area that is to receive the documents. The Nullified Distribution Listing provides an audit trail for all nullified closures (URC "1" , "2" or "8 " ).
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Items nullified with Unpostable Resolution Code "8" will appear on a listing titled "Nullified Distribution Listing—Rejects " .
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The Reject function will receive a copy of the listing for all URC "8" closures.
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Rejected Unpostables are divided into four categories:
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Statute Cases
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Batch Rejects
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Missing Documents
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Unpostable Resolution Code (URC) "8"
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Statute cases are assigned directly to the Statute Unit, but will remain in the Unpostable inventory until the case is resolved by the Statute Unit or URC 8 coded into Reject/Suspense inventory.
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In order for the Statute Unit to clear a case where the document is missing, rejects must correspond to the taxpayer for the missing information.
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Initiate taxpayer correspondence requesting a copy of the return using Letter 282C. Be sure to ask for all attachments and original signatures.
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If there is no reply from the taxpayer, refer to No Reply Procedures.
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Generally the Statutes Unit will not clear any potential statute documents without enough information (i.e., to establish a tax liability amount) or a return, and/or correspondence without an original signature agreeing to that liability. (A photocopy of a signature is not acceptable).
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After reviewing the documents, the Statute Unit will make corrections to the files available to them on the GUF screen. The Statute Unit will URC 8 the case to be worked by Rejects/Suspense.
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Certain unpostable conditions are identified and corrected for several documents at the same time. These may be received with a single Unpostable Routing Slip for the entire batch of unpostable documents.
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Unpostables is required to conduct the initial research for missing documents and three additional follow-up searches; one after the initial search and two at approximately 14 day intervals.
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When a record is rejected (after the third search), all research documentation is routed to Rejects to await the outcome of the fourth search request initiated by Unpostables. An unpostable routing slip is attached to indicate the reason for the unpostable and the corrective action (when appropriate) if the document is located, reconstructed or resubmitted.
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When additional information or action is needed to process the return and Unpostables is unable to locate the correct taxpayer entity information, and the record has been processed with full entity, then Rejects/Suspense will be able to correspond or request a copy of the return.
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If all of the procedures in the proceeding (1) a. and b. have been addressed with no resolution, make copies of all the ERS screen displays (all sections with entries) and proceed as follows:
If the return is Then A] A non-remittance Enter CC RJECT with Action Code 670. B] A remittance If transferring the money to Unidentified, enter CC NWDLN with Action Code 670 and the literal "URF" . If transferring to Excess Collection, use the literal "EXC" .
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URC 8 is used by Unpostables Tax Examiner when it is determined the document must be corrected by Rejects/Suspense. A separate unpostable routing slip will be attached with an explanation of the unpostable condition and the proposed resolution (corrective action). Resolution Code 8 documents may originate with instructions from Unpostables, Entity, Fraud Detection Center, or Statutes.
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Sources of information on unpostables activated and case status, in addition to IDRS Command Codes are:
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GUF–11–40—New Unpostable Report (reports are separated by Master File)
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GUF-55–47–Nullified Distribution Listing
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GUF–57–40—Closed Unpostable Register
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Unpostable Log Book or Listing
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GUF–11–40, New Unpostable Report is generated each week for all unpostables printed in order by Master File, Category Code and DLN and contains the following information:
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Sequence Number
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Document Locator Number (DLN)
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Repeat Indicator
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Taxpayer Identification Number (TIN)
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Name Control or Check Digits
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MFT
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Tax Period
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Transaction Code (TC)
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Cycle of Unpostable
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Unpostable Code
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Master File Name Control if applicable
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The Cumulative Closed Unpostable Register lists all unpostables which have been closed during the current processing year.
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It is used as the audit trail for closed unpostables.
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A separate list is provided for each Master File, and cases for each list are sorted in unpostable TIN order.
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Rejects will be receiving certain unpostable returns directly from the GUF system.
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Unpostable returns routed to Rejects for correction by the unpostable unit or through Auto Void from GUF will need to be worked using the Error Resolution System by accessing the DLN document via command code GTREC on IDRS. Rejects tax examiners should follow the procedures in IRM 3.12.3 when resolving the unpostable returns.
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The ERS Priority I screen has been changed to display the Master File unpostable and reason code on all transactions with Action Code 900.
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For more detailed information on category codes reference IRM 3.12.32, Generalized Unpostable Framework (GUF).
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Unpostable Code 127 is for invalid Area Office Code.
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Occurs when TC 150/430, Entity Code is "1" (Long Entity) or "3" (Intermediate Entity) and the Area Office (AO) is invalid.
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Occurs when TC 150 attempts to post with Primary SSN starting with a "9" containing EIC Computer from Section 6 of the input return or containing a "1" in position one of Field 01EXC. Bypass these checks if the SSN is within the ITIN range (middle two–digits are 70-88)
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Enter RPC O and if EIC is claimed, enter RPC B. Assign the appropriate TPNCs to remove the amounts claimed for Personal Exemptions and/or EIC . .
Note:
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Occurs when a TC 841 does not have a Split Refund Indicator that matches the indicator on a prior posted TC 846.
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The transaction date and the amount of the TC 841 must match the date and amount of a prior posted TC 846. If the split refund indicator of the TC 841 does not match the split refund of the TC 846, then change the TC 841 indicator to equal the TC 846 indicator.
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This conditions occurs when a TC 150 contains a transaction date dated prior to the transaction date of an unreversed TC 610 or unreversed TC 610 with Doc Code 19,70, or 76 which is dated ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
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Verify the correct date of the return.
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Research the return for the correct date.
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Consider the return filed on time and enter the return due date in Field 01RCD when all of the following exist:
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The return was originally received by the due date
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Code and Edit or ITIN corresponded with the taxpayer
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No received date stamped or edited on the return
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When a received date is not required, delete data in Field 01RCD
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TC 150 (except Doc Code 26) input into a module containing an unreversed TC 971 AC 150.
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Unpostable Code 145 is for Substitute for Returns (SFR).
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Occurs when a TC 150 SFR (Doc Code 10, Blocking Series 000–299) attempts to post to a module with a posted TC 150.
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Void the DLN and route the document to either COL-SFR (Collection Substitute for Returns) or CORR-EXAM (Examination).
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The addresses below are used to send delinquent secured returns to ASFR when it has been identified that a previous Automated Substitute For Return (ASFR) assessment has been made. An ASFR assessment will show a TC 290 with a TC 150 for $0.00
W&I Cases SB/SE Cases Form 1040 with Schedule C, E, F or Form 2106 International Returns FSC - 89 BSC - 19 BSC - 19 Fresno Campus ASFR Unit Stop 81404 Po Box 24015 Fresno CA 93779 Brookhaven Campus ASFR Unit Stop 654 PO Box 9013 Holtsville, NY 11742-9013 Brookhaven Campus ASFR Unit Stop 654 PO Box 9013 Holtsville, NY 11742-9013
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Unpostable Code 147 RC 0 is for Economic Stimulus Returns. Unpostable Code 147 RC 1 and 3 is for ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
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Unpostable Code 147 occurs when an Economic Stimulus Return is attempting to post and the module has a prior posted payment transaction and/or the module status is 04 (extension of time to file is posted). Use the following Economic Stimulus Tax Return procedures.
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Extension to file and no 2007 tax return received. Research to determine if the taxpayer has filed a 2007 tax return. If research determines that the taxpayer has not filed a 2007 tax return and an extension to file was requested do the following:
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Line through the DLN of the Economic Stimulus Return and remove Form 8161 charge out sheet.
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Issue Correspondex Letter 3064C and use fields A, B, D, F, L and U. Input "Y" on CC LPAGE to include the tax return as an attachment with Letter 3064C.
For field "L" , insert the following text:
This letter is to advise you that we are unable to process your request for the Economic Stimulus Payment because our records indicate your extension has expired and you are required to file a 2007 tax return.
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Extension to file and 2007 tax return received. Research to determine if the taxpayer has filed a 2007 tax return. If research determines that the taxpayer has filed their 2007 tax return do the following:
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Line through the DLN of the Economic Stimulus Return and remove Form 8161 charge out sheet.
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Return the taxpayer's Economic Stimulus Return using Form 3531 and include the following fill-in information:
We are returning your tax return requesting the Economic Stimulus Tax Payment. Your original 2007 tax return has been received and will be processed. You may be eligible for the 2008 Recovery Rebate Credit on your 2008 tax return. Please see the instructions in the 2008 Tax Packet or visit www.irs.gov for additional information.
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2008 Economic Stimulus Tax Return. Research to determine if the taxpayer has filed a 2008 tax return.
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Correct coding and transcription errors and misplaced entries on displayed fields.
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If Special Processing Code "P" is present in Field 02SPC remove the "P" and process as an original tax return.
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Correct UPC 147 RC 1 using the following instructions:
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Unpostable Code 147 RC 3 occurs when an account with a TC971 AC 523 is on the entity module.
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Unpostable Code 148 is for a missing spouse's SSN.
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Unpostable Condition—UPC 148 RC 0– Occurs when a TC 150 with Section 18 (Schedule SE for the spouse) is present and transaction does not contain a secondary SSN and no secondary SSN is present to control the name line for the input period.
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Unpostable Condition—UPC 148 RC 1– Occurs when a TC 150 with Section 18 (Schedule SE for the spouse) is present and Field 18SSN does not match the secondary SSN for the controlling name line of input return contained in entity or not matching S–SSN from input return.
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Use the following chart to correct UPC 148, RC 0.
If the Schedule SE is for... And... Then... A] The primary taxpayer, Correct the SSN and change Section 18 to Section 17. B] The primary taxpayer, Section 17 is blank, Correct Field 18SSN and the computer will generate the data from Section 18 to Section 17 based on the SSN. C] The secondary taxpayer, Correct Fields 18SSN and 01SS. Add the spouse's name to Field 01NL1.
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Use the following chart to correct UPC 148, RC 1.
If the Schedule SE is for... And... Then... A] The primary taxpayer, Verify and/or correct Fields 01PS and 18SSN. B] The primary taxpayer, Section 17 is blank, Correct Field 18SSN and the computer will generate the data from Section 18 to Section 17 based on the SSN. C] The secondary taxpayer, Verify and/or correct Fields 01SS and 18SSN. D] The secondary taxpayer, There are no transcription errors and the correct SSN is not available from the return or attachments, Research IDRS for an SSN. If an SSN is found, enter in appropriate field(s). If an SSN is not available, SSPND 211 to correspond with the taxpayer. Note:
Refer to IRM 3.12.3 (Section 17/18 and appropriate Error Codes).
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Unpostable Condition-UPC 148 RC 2- Occurs when a TC 150 with Section 25 (Form 4137 for the spouse) is present and transaction does not contain a secondary SSN and no secondary SSN is present to control the name line for the input period.
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If the Form 4137 is for the primary taxpayer, correct the SSN in Field 24SSN/25SSN. Refer to IRM 3.12.3 (Section 24/25 and appropriate Error Codes).
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If the Form 4137 is for the spouse, correct Fields 25SSN/01SS and add the spouse's name to Field 01NL1.
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Unpostable Condition-UPC 148 RC 3- Occurs when a TC 150 with Section 25 (Form 4137 for the spouse) is present and Field 25SSN does not match the secondary SSN for the controlling name line of input return contained in entity or not matching S–SSN from input return.
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Use the following chart to correct UPC 148, RC 3.
If the Form 4137 is for... And... Then... A] The primary taxpayer, Verify and/or correct Fields 01PS and 25SSN. B] The primary taxpayer, Section 24 is blank, Correct Field 25SSN and the computer will generate the data from Section 25 to Section 24 based on the SSN. C] The secondary taxpayer, Verify and/or correct Fields 01SS and 25SSN. D] The secondary taxpayer, There are no transcription errors and the correct SSN is not available from the return or attachments, Research IDRS for an SSN. If an SSN is found, enter in appropriate field(s). If an SSN is not available, SSPND 211 to correspond with the taxpayer. Note:
Refer to IRM 3.12.3 (Section 24/25 and appropriate Error Codes).
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Unpostable Condition-148 RC4 - Occurs when a TC 150 with Section 62 (Form 8919 for the spouse) is present and transaction does not contain a secondary SSN and no secondary SSN is present to control the name line for the input period.
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Correct transcription errors and misplaced entries in Sections 61 and 62.
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Verify the Primary and Secondary name line and SSN in Section 01.
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Ensure the primary taxpayer's data is in Section 61 and the secondary's is in Section 62.
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Ensure all data present on Form 8919 has been entered into the correct fields for Section 61/62.
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Delete Section 61 and/or 62 if the taxpayer has not used/completed Form 8919.
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Follow correction procedures in IRM 3.12.3 (Section 61/62 and appropriate Error Codes).
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Unpostable Condition -148 RC 5 - Occurs when a TC 150 with Section 62 (Form 8919 for the spouse) is present and Field 62SSN does not match the secondary SSN for the controlling name line of input return contained in entity or not matching S–SSN from input return.
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Correct transcription errors and misplaced entries in Sections 61 and 62.
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Verify the secondary SSN in Field 01SS.
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Ensure the secondary SSN in Field 01SS matches the secondary SSN in Field 62SSN.
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Ensure all data present on Form 8919 has been entered into the proper fields for Section 61/62.
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Delete Section 61 and/or 62 if the taxpayer has not used/completed Form 8919.
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Follow correction procedures in IRM 3.12.3 (Section 61/62 and appropriate Error Codes).
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Unpostable Code 148 RC 6– Occurs when a TC 150 with Form 5405 (FTHBC); Section 58 contains an SSN not equal to the primary SSN in Field 01PS.
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GTREC the DLN of the document.
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Re-validate the document enter "R" in field 02RI.
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Correct transcription errors and misplaced entries in Section 58/59.
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Verify the Primary and Secondary name line and SSN from Section 01.
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Ensure the primary taxpayer's SSN is in Section 58, field 58SSN and the secondary taxpayer's SSN is in Section 59, field 59SSN.
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If a change is made to the primary or secondary taxpayer's SSN, enter "R" in Field 02RI after the change has been made to re-validate the SSN.
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If FSC is other than 2 and data has been entered in Section 59; DLSEC Section 59.
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Ensure all data present on Form 5405 has been entered into the correct fields/sections.
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Follow correction procedures in IRM 3.12.3;EC 128.
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Unpostable Code 148 RC 7 occurs when a TC 150 with Form 5405 (FTHBC); Section 59 contains an SSN not equal to the secondary SSN in Field 01SSN.
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GTREC the DLN of the document.
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GTSEC 02 and enter "R" in field 01RI to re-validate the return.
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Correct transcription errors and misplaced entries in Sections 58 and 59.
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Verify the Primary and Secondary name line and SSN from Section 01.
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Ensure the secondary taxpayer's SSN is in Section 59, field 59SSN and the primary's SSN is in Section 58, field 58SSN.
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Ensure all data present on Form 5405 has been entered into the correct fields for Section 58/59.
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Follow correction procedures in IRM 3.12.3 (Section 58/59 and Error code 329 as appropriate).
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Unpostable Code 151 RC 0 occurs when transactions do not create entities and no entity is present on Master File
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Correct transcription and misplaced entries in displayed fields.
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Disallow personal exemptions claimed and disallow EIC per remarks from Unpostable unit. Apply appropriate TPNC. If no remarks notated return to originator for clarification.
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This condition occurs when a TC 150 with FSC 5 attempts to post and the controlling name line for two most current preceding tax periods before the year of the input transaction contains FSC 5.
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If Unallowable Code 70 and CCC Y is edited on the return or by the Unpostable Unit, Delete both Codes.
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Research the two most current tax periods.
Note:
FSC - if dependents are claimed, change FSC to 4. If no dependents are claimed, change the FSC to 1 and send TPNC 104 or TPNC 101 as appropriate.
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If Unallowable Code 70 and CCC "Y" is edited on the return by the Unpostable Unit, Delete the Codes. If research determines the taxpayer has claimed FSC 5 for more than two years, change the FSC as appropriate. Take the following actions:
1. If EC 252 generates (the taxpayer is using the Standard Deductions) assign the appropriate TPNC. 2. If EC 260 generates: -
Verify the taxpayer's computation of Tentative Tax (line 44, Form 1040, or line 28, Form 1040A).
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Enter the correct amount of Tentative Tax in Tentative Tax Verified field.
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Take into account all previous math errors when verifying Tentative Tax.
• 4.Note:
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Unpostable Code 157 RC 3 occurs when a return contains a RPC E, TC000, TC016, TC017 that has a temporary spouse SSN (except ITINs) or spouse SSNs with 123456789 or 111-11-1111, 222-22-2222 etc.
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Correct transcription and misplaced entries in displayed fields.
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When returns are received from the Unpostable Units with a valid TIN, input S-SSN in correct fields for S-SSN.
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When returns are received from the Unpostable Units without a valid TIN, research the documents and attachments for the correct S-SSN. If unable to determine the correct S-SSN, remove all S-SSN, exemptions and RPC E from the screens and apply TPNCs as appropriate.
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This condition occurs for any transaction attempting to post to the entity containing SSN 123-45-6789 or with SSN 111-11-1111, 222-22-2222, etc.
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If payment document is received from Unpostables with a TC 610, TC 670 or TC 430, forward the payment document to Unidentified.
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Unpostable Code 162 RC 0 occurs when the month taxpayer's year ends in the entity is different from the month of input of the return.
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Correct transcription and misplaced entries in displayed fields.
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Form 4868 received with incorrect FY, follow the Unpostable units request to change the FY to agree with Master File.
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If payment transaction is TC 610, 640, 660 or 670 renumber to a BMF account.
Note:
Ensure the payment is directed to correct MFT and/or taxpayer. These payments may be for a module on MFT 55.
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Follow Unpostable unit request to change TPE on document to match Master File's TPE.
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Follow Unpostable unit request to change the month ending to agree with Master File.
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Short period returns with the date of death before period covered by return follow Unpostable unit request to convert document to Form 1041.
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Short period returns with the date of death after the period covered by the return follow Unpostable unit request to change month ending on return to agree with Master File.
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Unpostable Code 164 is for EIC Recertification Indicators, Killed in Terrorist Actions (KITA), Health Coverage Tax Credit, First-Time Homebuyer Credit and Making Work Pay and Government Retiree Credit.
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Unpostable Code 164 RC 1 occurs when a TC 150 with a tax period of 199812 or later contains EIC per computer input to an account containing the Recertification Indicator when Audit Code U is not present.
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When EIC is disallowed due to deficiency procedures, Examination sends CP 79A, Earned Income Credit Eligibility Requirement, to the taxpayer explaining the EIC disallowance and the recertification requirements. Exam will set a Recertification Indicator based on the result of the examination. The entity module will reflect the EIC recertification indicator if EIC was disallowed through deficiency procedures, or if Examination determines that recertification is no longer required.
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You must research using IDRS CC ENMOD and CC IMFOLE to locate the EITC Recertification Indicator. When the Recertification Indicator is located, use the following instructions:
If the recertification indicator is… And the…. Then…. Blank Recertification is not required, Allow credit if necessary. The document is TY 2001 and earlier
RI 1 or 9Taxpayer is claiming EIC with qualifying children (Schedule EIC or without qualifying children or no Schedule EIC) and Form 8862 is not present, Enter RPC B and assign TPNC 653 to disallow EIC. The document is TY 2001 and earlier Taxpayer is claiming EIC and Form 8862 is present, Enter Audit Code U and RPC A to allow EIC. RI 1 or 9, and the document is TY 2002 or later Taxpayer is claiming EIC with qualifying children and Schedule EIC and Form 8862 are present, Enter Audit code U and RPC A to allow EIC. RI 1 or 9 and the document is TY 2002 or later Taxpayer is claiming EIC with qualifying children and Schedule EIC and Form 8862 are not present, Enter RPC B and assign TPNC 653 to Disallow EIC. RI 1 OR 9, and the document is TY 2002 or later Taxpayer is claiming EIC without qualifying children and Form 8862 is either present or missing, Enter Audit Code U and RPC A to allow EIC (recertification is not required). RI 2 Tax year is less than EITC-EL-TXPD field and the taxpayer is claiming EIC with qualifying children regardless if Schedule EIC and Form 8862 are present or not, Enter Audit Code U and RPC A to allow EIC; Exam will systemically identify the tax return and disallow the EIC. RI 2 Tax year is greater than or equal to EITC-EL-TXPD field and Schedule EIC and Form 8862 are present, Enter Audit Code U and RPC A to allow EIC. RI 2 Tax year is greater than or equal to EITC-EL-TXPD field and Schedule EIC and Form 8862 are not present, Enter RPC B and assign TPNC 653 to disallow EIC. RI 3 Tax year is less than EITC-EL-TXPD field, Enter Audit Code U and RPC A to allow EIC. Exam will systemically identify the tax return and disallow the EIC. RI 3 Tax year is greater than EITC-EL-TXPD field, Enter Audit Code U and RPC A to allow EIC (Recertification is not required). RI 4 Tax year is less than EITC-EL-TXPD field and the taxpayer is claiming EIC with qualifying children regardless if Schedule EIC and Form 8862 are present or not, Enter Audit Code U and RPC A to allow EIC. Exam will systemically identify the tax return and disallow the EIC. RI 4 Tax year is greater than or equal to EITC-EL-TXPD field and Schedule EIC and Form 8862 are present, Enter Audit Code U and RPC A to allow EIC. RI 4 Tax year is greater than or equal to EITC-EL-TXPD field and Schedule EIC and Form 8862 are not present, Enter RPC B and assign TPNC 653 to disallow EIC. Note:
TPNC 653 "We can't allow the earned income credit you claimed. We have no record of receiving Form 8862, Information to Claim Earned Income Credit after Disallowance, recertifying that you are eligible for the credit. You need to file Form 8862, which we have included with this notice for your convenience"
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The recertification requirement applies to TY98 and later returns only.
Note:
If CCC H displays as a Field Error, delete the H.