ERS records are suspended with Action Codes 510 through 515 to indicate a missing document.

Action Code 510 is used only by Code and Edit to place a missing document record into Workable Suspense.

Action Code 511 is used with SSPND by Error Correction or Rejects to establish the initial 25 workday suspense period.

Action Code 512 is the second 20 workday suspense.

Action Code 513 is the third 20 workday suspense, to be used after 60 days in ERS, when additional follow-up action will be needed after 20 more workdays.

Action Code 515 is used to suspend a missing document for five workdays.

Rejects will continue to research the Reject Aged List and Unworkable Suspense Aged Report, attempt to locate documents, and be responsible for their perfection for at least 90 days.

There are four major types of voided documents:

Remittance documents cannot be voided unless the money is first applied to some other document or the unidentified remittance file. For SCRS enter "2-N" , for ERS enter NWDLN-611.

Enter "2-D" on a register identified for deletion by Data Control. For ERS enter RJECT-640.

Perform the following when determining if a return DLN should be deleted:

Use IDRS prints to attach something to a document in Files by typing the word "attachment" on the IDRS screen before printing, or notate on printout. Highlight the word "attachment" and the DLN receiving the attachment. Attach this to the front of the document being sent to Files. Line out the DLN on the document being sent.

IRS prepared documents are voided and returned to the originator if not fully processable.

If the Preparer can not be identified, do not line through DLN, route to files. For documents returned to originator, prepare Form 1725 or local routing control.

For area office line through the DLN, and route to the originating office.

Only with supervisory approval, destroy IRS prepared documents that are to be canceled and not attached behind the return or routed to the Preparer.

Remittance documents are transferred to Unidentified in the following cases:

If the unidentified transaction "debit" and today's date falls between October 1, 2011 and September 30, 2012, and the document has a:

If the unidentified payment is a "Credit" , today's date falls between October 1, 2011 and September 30, 2012 and the document has a:

If the return will not be processed, no SCCF adjustment is needed. Route the document with Form 3244 to Accounting.

If the Julian date in the DLN is for the current fiscal year,

If the Julian date in the DLN is for a prior fiscal year,

When multiple documents are routed to Accounting for application to the Unidentified Remittance File, be sure to attach an adding machine tape of the remittance amounts to be applied.

Some remittance cannot be applied to Unidentified because the DLN is more than 1 year old and remittances must be applied to Excess Collection.

Document Locator Number - This 14 digit required entry is the DLN of the credit on the account from which its transfer to XSF is requested and will become the XSF control number.

Renumbered DLN - If the document has been renumbered, put the new DLN here.

Source Code - This 2 character required entry identifies the organization transferring the credit:

Status Code - This 4 character entry will be either "FROZ" "OPEN" or "IDEN."

Employee Assignment Number - used by XSF employees only.

Debit Transaction Code

Dollar Amount of Credit - Amount of credit to be added to the XSF. Required numeric entry.

TC 570 Check box if a TC 570 needs to be input to the Master File account. It is required if multiple credits are being moved from a single account.

Payment Type - 2 character optional entry will generally be completed only if the credit was previously incorrectly applied from the URF and is now too old to be read to that file.

IRS Received Date - 8 digit required entry in month, day and year format (MMDDYYYY).

Actual Rec'd Date Prepaid Credits - optional

First Name Line - Optional entry limited to 35 characters.

Second Name Line - Optional entry limited to 35 characters.

Street Address - Optional entry limited to 35 characters

City, State, ZIP Code - Optional entry limited to 29 characters.

Reason for Transfer to XSF - Reason for the transfer of credit, entry is limited to 70 characters.

Taxpayer Identification Number - Optional entry limited to nine numerics.

EFTPS - if EFTPS payment check Yes box.

MFT - 2 digit entry.

Tax Period - Six digit entry in year and month format. (for example, June, 2011 is 201106).

Trace Id Number - Required for all payments after December 31, 2007.

Preparer Name - Print preparer's name.

Employee Number - Preparing employee's IDRS number

Campus - Preparing employee's campus.

Team Name - Preparing employee's functional area

Team Fax Number - Preparing employee's functional area's fax number.

STOP # - Preparing employee's mail stop or drop point.

Phone Number - Preparer's telephone number.

Date - Required entry containing the date Form 8758 is prepared.

Research Prior to Transfer - Required entry to reflect research performed in originating function. Copies of pertinent documents such as transcripts and taxpayer correspondence should be attached to the completed Form 8758.

Rejected Documents - corrective action for items in the work inventory should be completed within ten work days (except Form 1120, these will be processed in 5 work days).

Correspondence should be within ten days for items requiring taxpayer contact.

ERS Workable Suspense items should be worked or re-suspended within five work days.

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

TE/GE reject cases 45–59 days old should be reviewed to ensure timely resolution or re-suspension.

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.

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

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

Forms 941 and 940 magnetic tape returns will be controlled directly to Rejects when the computer determines that attachments must be reviewed. Action Code 550 is generated for ERS.

Records are automatically sent to ERS suspense because of a duplicate block DLN.

After completing the necessary corrective action requested on Form 4227, Form 4251, etc., remove action sheets and attach to back of returns.

AC 420 will be used by C&E on any BMF return with a Form 8913, Credit for Federal Telephone Excise Tax paid, attached. They will no longer edit the TETR amount next to line 25.

The Form 8913 will be detached by C&E and a copy of the signature page from the return will be made. They will staple the copy to the back of the original Form 8913 and route to Accounts Management

ERS will send TPNC 90 to the taxpayer with the following literal:
Due to processing constraints your Credit for Federal Telephone Excise Tax Paid could not be processed with your tax return. Your claim for this credit has been forwarded to another area to be processed.

ERS will disallow any TETR credit on the return and adjust other lines and ERS fields as necessary. They will continue processing the return as normal.

These returns will fallout to ERS prior to entering Reject status. If there is not a Form 8913 attached, then this was already corrected in ERS and they didn't remove the AC 420. Continue to process the return without any TETR credit.

Suspense records appear on one of two inventories.

The Action Code determines in which inventory a record appears. For a specific list Exhibit 3.12.38-2.

Records wait in suspense under different Status Codes, which are determined by the Action Code assigned.

The 1st digit of the Status Code indicates whether the record is in the Workable or Unworkable Inventory. The second and third digits of the Status Code are the same as the 1st and second digits of the Action Code.

Records held for quality review are in status "1QA" for Worked Error Records, and "3QA" and "4QA" for Worked Suspense Records.

All error records on the real-time file are included in Status 100.

Error records waiting to be loaded from the ERS 01 file are identified on CC ERVOL as status 900.

This report shows the total number of records in the workable Suspense Inventory by program number and number of days in Workable Suspense.

This report is used to monitor the timely resolution of Workable Suspense records.

This report lists by DLN each record in the Workable Suspense Inventory and the total number of days the record has been in ERS.

Items identified as zero days in Workable Suspense reflect the complete inventory of records newly assigned to Workable Suspense.

This screen display shows, by ascending program number, the current number of unworked records in workable inventory in the Error Inventory and Workable Suspense Inventory.

Separate displays will be provided for each status and shows the time and date of the display.

This report is used for work planning and control and indicates the volume of unworked Error Records remaining that day.

This report shows the total number of records in the Unworkable Suspense Inventory for each status code based on the number of days remaining in suspense.

Separate inventory and Summary reports and totals are printed for each Master File.

The Unworkable Suspense Summary report provides an overview of the type and age of the records and may be used to project the number of items that will become workable on future dates.

This report provides the same information as the Unworkable Suspense Summary except it contains further breakout by program number.

This report is especially useful for programs approaching a Program Completion Date to identify the type of documents in the inventory.

ERS Suspense records are automatically returned to the workable inventory when the designated suspense period has expired.

Associate the expired suspense documents or charge-outs with the Unworkable Suspense Inventory listing.

Review to determine if the documents are ready to be worked.

If the document was routed to another area of the campus, contact that area to determine if the document has been completed.

Input CC ACTVT to bring the returns back to workable suspense when documents and correspondence replies are received.

There are two screens available for viewing or selection. Both screens display the program number and available inventory.

When ordering by program number from one page/screen only:

When ordering from more than one page/screen:

After records have been ordered, the first page/screen of the series will display the message "REQUEST COMPLETED-ORDERED AS FOLLOWS" This message will appear on all pages/screens.

The page/screen will display all the program numbers along with the selected inventory ordered.

Within each program, the oldest records are automatically selected.

Within an inventory day, records are selected in DLN sequence up to the end of the batch in which the requested volume has been reached.

Selections made using ERVOL can be changed at any time during the workday.

If selection is not made, the automatic selection procedures will be employed.

Selective ordering of documents is available as well as moving from screen 1 to screen 2.

To order records from the first screen, enter number of documents requested in each program and transmit on line 23.

Ordering from the second screen requires entering "CC ERVOL INVENTORY DISPLAY" going to the second page/screen and making individual selections.

To selectively order records on the second screen, make your selections then position the cursor on any line below the last item on this screen and transmit.

Within each program, the oldest records are automatically selected.

Within an inventory day, records are selected in DLN sequence up to the end of the batch in which the requested volume has been reached.

To request all documents for a program, enter "ALL" and transmit.

The Error Resolution Inventory Control Report, ERS 17–47, is a one-page summary of activity for each of the ERS files. This daily report is used to provide an overview of the ERS inventories.

The primary purpose of this report is to provide Data Control a simplified method of balancing the ERS to the SCCF.

This report shows the number of error records in the Error Inventory, by ascending Program Number, and the total for each Master File.

This report is printed daily, and lists each Block DLN in the Error Inventory. Separate inventories are printed for:

Use this report to assign work to Tax Examiners, to associate documents with error records, and to release documents from previous day's workload, retaining only those for the unworked records.

Separate reports are printed showing the records in inventory by the number of working days the records have been in the inventory.

Separate reports are printed for each "Batch Number" with the following information items:

Separate reports are printed for Blocks received from BOB Correction.

The ERS Interest Jeopardy reports are generated from the error tape file and Reject Transaction File in an effort to reduce the amount of interest paid by the IRS.

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ERS 17-50, BMF Interest Jeopardy Report – Error File includes:

ERS 17-51, BMF Interest Jeopardy Report - Suspense File includes:

ERS 17-52, BMF Interest Jeopardy Report Summary includes:

Documents listed on ERS 17-50 and ERS 17-51 require expedite corrective actions to refund the overpayment. Documents listed in the higher dollar amounts should be corrected first.

The Error Resolution Production Report, ERS 77-40, shows the number of hours worked, the volume of documents worked, the production rates and the disposition of the records worked for each individual Tax Examiner.

This information will be used by management for monitoring performance. It will also be used to detect possible misuse of Action Codes.

The Production Summary, ERS 77-41, gives a total for each item monitored by the Production Report, categorized by program, for Error Correction, and by program and status, for Suspense Correction.

The Error Resolution Daily Time Report shows the number of hours worked and the volume of records worked, by ascending program number and the total, for each Tax Examiner, for both Error Correction and Suspense Correction.

This report is used to prepare the individual employee time reports.

The Daily Employee Time Report Summary gives a total for each item monitored by the Daily Employee Time Report.

The total is given for each organization, Error Correction and Suspense Correction.

The CC EREMP is used to add, delete, or change employee records on the Employee Name and Organization File, or to designate a specific employee for Quality Review Analysis the following day. Enter CC EREMP on line 1 and transmit.

CC EREMP should be restricted to designated managers and Quality Assurance personnel. Instructions for the ERS quality review system and the use of Definer Q with EREMP are included in IRM 3.30.28.5.6.1.

The Employee Name and Organization File is the controlling file for the Production Reports and the Daily Employee Time Reports.

Enter CC EREMP to obtain the display of the entry format, then enter below the "X" the employee Action Code, the 10 digit Employee Number, and if applicable, the unit number, the employees first initial, middle initial, and last name.

ERUTL is a utility Command Code designed to display several different areas within the ERS record for research purposes. It can be used to display the following:

The format for entering the CC is:

If only the CC ERUTL is entered, a screen listing instructions for use will be displayed.

If only CC ERUTL and a DLN is entered, the same instructions will be displayed.

The three character parameters perform the functions described in this section of the manual.

DPD - displays section problem indicators for priority II section problems.

DEC - displays Error Code and Clear Code indicators for Priority IV Errors.

DSP - displays section presence indicators.

DHR - displays the following information:

The line 10 action for the parameter "DHR" are as follows:

The line 14 Disposal Code can be one of the following:

The line 21 RPS indicator can be one the following:

The Control Unit and Reject/Suspense Unit frequently receives calls and visits from other IRS employees attempting to locate documents that may be in the reject inventory.

Research the correspondence suspense file, the file copies of reject registers, and the inventory lists as needed. It may also be necessary to search the following:

If the requested document is in the reject inventory, pull the document immediately and attempt to resolve. The requesting organization may have the information needed to resume processing.

The ERS Control File is available for research from any IDRS terminal, using CC ERINV and either a TIN or a DLN. Other functions should be encouraged to use this method, rather than asking Input Corrections to do the research.

Use the instructions in this section to correct erroneous Doc Code 51 assessments.

Forward Form 3552 and Form 3210 to CSPC's ANMF Accounting for a new DLN to be assigned.

Prepare Form 1331-B for reversal and abatement action. ANMF Accounting will establish a ULC (Unit Ledger Card) to show the assessment and abatement action.