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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 38. BMF General Instructions

3.12.38  BMF General Instructions

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3.12.38.1  (11-10-2009)
Introduction & General Guidelines

  1. This Internal Revenue Manual (IRM) contains general Business Master File (BMF) procedures for the following:

    • General Instructions, including BMF Consistency subsections

    • Control Clerk Guidelines

    • General ERS Tax Examiner Guidelines

    • General SCRS Tax Examiner Guidelines

    • General Rejects Tax Examiner Guidelines

    • Manager Guidelines - reports to monitor and control inventories in Input Correction Operation

    • Unpostable Codes and Correction Procedures

  2. General instructions are always superseded by the IRM for the specific form being worked.

  3. This IRM cannot address every possibility that may arise while correcting returns or documents. Taxpayer intent must be taken into consideration. In some cases, it may be necessary to refer the issue to your Subject Matter Expert (SME), lead and/or manager to determine the proper corrective action.

  4. Employees must be able to use sound judgment in some instances, i.e. when determining which Taxpayer Notice Code (TPNC) is the most appropriate to send, or determining when to correspond for clarification. If the judgment is made in the taxpayer's best interests and the reasoning is sound, no error should be charged.

  5. Procedures for the correction of specific tax returns or documents are contained in other Sections of the Internal Revenue Manual (IRM) 3.12.

3.12.38.1.1  (11-10-2009)
General Explanation

  1. This manual contains instructions that apply to several different functions within the Input Correction Operation

    1. Control Clerk - Controls the inventory received in the Input Correction Branch from other areas. They also control and release inventory to other functions.

    2. ERS/SCRS Tax Examiners - Corrects returns or source documents that have failed validity, consistency or math computation and must be corrected via ERS or SCRS. They also suspend work and create Rejects to remove the document from normal processing. This allows other areas to perfect and/or review the document, or allows correspondence with the taxpayer.

    3. Rejects Tax Examiners - Returns and documents removed from normal processing are rejects. Rejects either need correspondence with taxpayers or to be perfected or reviewed by an area outside of processing.

    4. Reports - Designed to control and monitor inventories. Some reports are designed to monitor the performance of employees.

    Note:

    Tax Examiners and Clerks are not expected to be knowledgeable regarding portions of this manual that clearly do not relate to their work functions.

3.12.38.1.1.1  (11-10-2009)
Suspense/Rejects Conditions

  1. Work may be included in the suspense/rejects inventory for any of the following reasons:

    • Correspondence with the taxpayer is required to obtain missing information or Schedules/Forms

    • The return or document has been numbered incorrectly

    • The return requires review by another function

    • The return requires additional research to determine the correct ENTITY, FILING STATUS, FYM (fiscal year month), or filing requirements

    • The return must be re - entered because of an incorrect Block Header or a program cut - off

    • The return should not have been processed

    • A previous examiner was unable to make the proper correction

    • The return is missing

    • The return was filed early (e.g. before the end of the tax period)

    • Nullified Unpostables

3.12.38.1.1.2  (11-10-2009)
GMF 61-41, Interest Reduction Initiative Report SCRS and ERS

  1. Use the Interest Reduction Initiative Report GMF 61-41 to pinpoint the range of overpayments and the number of returns falling into each category.

  2. GMF 61-41 ERS/SCRS Interest Reduction Initiative Report (Error and Rejects) is a daily report and it list overpayments that may not be processed within the 45 day interest-free period.

  3. Documents listed on GMF 61-41 ERS/SCRS report require expedited corrective actions to refund the overpayment.

  4. Documents listed in the higher dollar amount should be corrected first.

    1. Locate the Error or Reject item listed and resolve immediately.

    2. Notate the report with the date of correction and the tax examiners initial to the right of the overpayment column.

3.12.38.1.2  (11-10-2009)
♦BMF Consistency♦

  1. The purpose of this initiative is to achieve consistency in the Business Master File (BMF) Error Resolution System (ERS) processing IRMs.

  2. Topics for BMF Consistency have been identified and developed as a coordinated effort between Cincinnati, Ogden and Paper Processing Branch BMF Code & Edit/ERS Section.

  3. BMF Consistency subsections are identified by a "♦ " (diamond) before and after the title.

  4. The text in normal print is the common processes for BMF returns. The text in bold print is form specific and applies to this IRM only.

3.12.38.1.2.1  (11-10-2009)
♦Taxpayer Advocate Service (TAS)♦

  1. Refer taxpayers to the Taxpayer Advocate Service (TAS) (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.7, TAS Case Criteria) and you can't resolve the taxpayer's issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same-Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayers Advocate Service Assistance (and Application for Taxpayer Assistance Order),and forward to TAS in accordance with your local procedures.

3.12.38.1.2.1.1  (11-10-2009)
♦TAS - Service Level Agreement (SLA)♦

  1. The National Taxpayer Advocate has reached agreements with the Commissioners of the Wage& Investment (W&I) Division, Small Business & Self-Employed (SB/SE) Division, Tax Exemption & Government Entities (TE/GE) Division, Criminal Investigation (CI), Appeals and Large & Mid-Size Business (LMSB) Division, that outline the procedures and responsibilities for the processing of Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete a case transaction rests outside of TAS.

  2. The SLAs are located at http://tas.web.irs.gov under the heading "Policy/Procedures/Guidance" .

3.12.38.1.2.2  (11-10-2009)
♦Frivolous Returns and Claims♦

  1. A frivolous argument is used for the purpose of expressing dissatisfaction with the substance, form or administration of the tax laws by attempting to illegally avoid or reduce tax liabilities. Recognized frivolous arguments made by businesses include, but are not limited to, the examples in IRM 4.10.12 shown in Exhibit 3.12.38–9.

  2. Review the return to determine whether it appears to be a frivolous return.

    If... Then...
    The return meets any of the conditions identified as a frivolous return.

    Caution:

    If the return shows Action Code 440 (OSPC) or 331 (CSPC), and has a Form 4227 attached with the remarks, "Refer to Exam FRP for audit after processing" , continue to next procedure.

    		Remove return from the batch and place the return in the locally designated basket for Examination, Frivolous Return Processing (FRP) for review.

    Note:

    IRM 4.10.12.1.3.3 requires Examination to expedite the return and make a determination whether it qualifies as a frivolous return within two (2) business days. If a determination is not made within the allowed timeframe, the Examination examiner will edit Action Code 440 (OSPC) or 331 (CSPC) in the lower left margin of forms.

    Examination has selected the return as frivolous, e.g. indicated by an Action Code 440 (OSPC) or 331 (CSPC), and a Form 4227 with the remarks "Refer to Exam FRP for audit after process" , but sends the return for processing. Continue processing the return using procedures in form specific IRM . However, do not circle or void the Action Code indicating a frivolous return.

    Note:

    Returns having only zeros, no entries, are blank or indicate "None" , "Not Liable" , etc. with no evidence of a frivolous argument are not to be considered as frivolous returns.

3.12.38.1.2.3  (11-10-2009)
♦Correspondence Imaging System (CIS) Returns♦

  1. Correspondence Imaging System (CIS) is an inventory system for scanning all Accounts Management (AM) receipts into digital images and working the cases from those images.

  2. "CIS" returns are identified with " CIS Image - Do not correspond for Signature" stamped below the signature line or "CIS" annotated on the front of the return.

  3. Follow the instructions below for processing "CIS" returns:

    If... And... Then...
    The CIS return has a Form 13596 attached,

    Note:

    If there is an indication on the return that correspondence has been sent (e.g., CCC 3 is edited on the return), do not route return to AM. Continue processing return.

    		The return is not complete (e.g., missing signature, schedules or forms),

    1. Remove the return from the batch

    2. Void the DLN.

    3. Attach Form 4227 to the return and route to AM, to secure missing information.

    Note:

    Do not correspond for missing information on CIS reprocessable/reinput returns.
    The "CIS" return does not have a Form 13596 attached, The return is not complete (e.g., missing signature, schedules or forms), Follow normal correspondence procedures.

3.12.38.1.3  (11-10-2009)
Guidelines for Code & Editing Responses Using Edit Marks & Working Trails

  1. Tax Examiners in the Reject Suspense function will use the following guidelines when perfecting returns/documents for posting to BMF when responses are received from taxpayers, initiated by correspondence from Code & Edit or ERS employees.

  2. An "X" may be used to delete an entry, an entire Form, or a Schedule attached to the return.

  3. The terms "circle out" or "X out" are used interchangeably throughout this IRM when providing procedures.

  4. Working trails/Audit trails/Action trails – the following actions will be edited on the returns in Reject/ERS programs:

    1. Changes to Employer Identification Numbers (EINs)/Taxpayer Identification Numbers (TINs) - Edit change on the Entity portion of the Return, FIELD 01EIN for ERS Tax Examiners (TEs).

    2. Any Action Code (AC) will be notated on bottom left hand corner of the return.

    3. If an IDRS transaction is input, a notation must be made on the document showing the TC (Transaction Code) and the date.

3.12.38.1.4  (11-10-2009)
Computer Assisted Review of Error Resolution System (CARE)

  1. CARE allows for online quality review of Taxpayer Notice Codes (TPNCs) initiated by ERS prior to the normal Notice Review process. The review process occurs prior to posting to Master File.

    1. Identifies incorrect or erroneous TPNCs prior to the normal review process.

    2. Notices corrected by CARE prevent: delays in refunds, stops balance due notices from issuing, and prevents incorrect direct deposits.

    3. Provides efficient, accurate, timely, and specific feedback to ERS TEs.

    4. Identifies error trends and procedural deficiencies to improve overall notice accuracy.

    5. Early identification of deficiencies in ERS formal training (for example, refresher or new hire training).

    6. Reduces taxpayer anxiety caused by receiving erroneous or confusing notices.

  2. CARE reviewers correct TPNCs online using the ERS system the day after ERS processing.

    • With the correction of notices during initial processing, returns will not have to be pulled or refiled.

    • Notices do not need to be voided or retyped.

    • All statistical data regarding notice and Tax Examiner (TE) accuracy is gathered by computer programs and then downloaded to a database for analysis.

  3. The CARE process begins with the selection of TPNCs to be reviewed using the following criteria:

    • All of a TEs work

    • All Notice Codes

    • Money amount

    • Batch and Block Number

  4. Corrected batches of work are then released as usual to subsequent functions.

3.12.38.1.5  (11-10-2009)
IDRS Decision Assisting Program (IDAP)

  1. IDAP 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. IDAP 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 IDAP 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 IDAP.

    Note:

    IDRS will be used when IDAP is unavailable.

  3. See the IDAP web site at http://idap.web.irs.gov/default.asp for a complete list of available tools and User Guides. A few of the tools available are:

    • Address Change

    • Auto MFREQ

    • CC Prints

    • Credit Transfer

    • Manual Refund

    • Route It Out

3.12.38.1.6  (11-10-2009)
Related Manuals

  1. This section of the manual contains general error resolution procedures.

  2. Tax Examiners or clerks – depending on the duties assigned – should be familiar with other Part III manuals.

  3. In certain cases, knowledge of the related section of IRM 3.11, Returns and Documents Analysis, may also be required.
    The following is a listing of these Part 3 manuals and other IRMs:

    Submission Processing- General
    IRM TITLE
    3.0.101 Schedule K-1 Processing
    3.0.273 Administrative Reference Guide

    Receipt & Control Branch
    IRM TITLE
    3.10.72 Receiving, Extracting and Sorting
    3.10.73 Batching and Numbering

    Submission Processing Error Resolution
    IRM TITLE
    3.12.8 Information Returns Processing
    3.12.10 Revenue Receipts
    3.12.12 Exempt Organization Returns
    3.12.13 Employment Tax Returns
    3.12.14 Income Tax Returns for Estates and Trusts
    (Form 1041, 1041-QFT, and 1041-N)
    3.12.15 Return of Partnership Income
    (1065 & 1065B)
    3.12.16 Corporation Income Tax Returns
    (Form 1120 SCRS Series)
    3.12.21 Credit & Account Transfers
    3.12.22 Employee Plan Excise Tax Returns
    (Form 5330)
    3.12.23 Excise Tax Returns
    (Forms 730 and 11C)
    3.12.32 General Unpostables
    3.12.37 IMF General Instructions
    3.12.106 Estate & Gift Tax Returns
    3.12.154 Unemployment Tax Returns
    3.12.166 EPMF Unpostables
    3.12.179 IMF Unpostables
    3.12.212 Applications for Extension of Time to File Tax Returns
    3.12.213 Form 1066, U.S. REMIC Income Tax Return
    3.12.217 Error Resolution Instructions for Form 1120S
    3.12.220 Error Resolution System for Excise Tax Returns
    3.12.249 Error Resolution for Form 8752
    3.12.251 Corporation Income Tax Returns
    3.12.263 Estate and Gift Tax Returns - Error Resolution Systems (ERS) Corrections
    3.12.278 Exempt Organization Unpostable Resolution
    3.12.279 BMF/CAWR/PMF Unpostables
    3.22.15 Foreign Partnership Withholding (Form 8804)
    3.22.19 Foreign Trust System (Form 3520 and 3520A)
    3.22.110 Chapter Three Withholding Returns - Form 1042
    3.22.261 Foreign Investment in Real Property Tax Act (FIRPTA) (Form 8288 and 8288A)

    Submission Processing Returns & Document Analysis
    IRM TITLE
    3.11.8 Information Return Processing
    3.11.10 Revenue Receipts
    3.11.12 Exempt Organization Returns
    3.11.13 Employment Tax Returns
    (941, 943, 944, 945, & CT-1)
    3.11.14 Income Tax Returns for Estates and Trusts
    (Form 1041, 1041-QFT, and 1041-N)
    3.11.15 Return of Partnership Income
    (Form 1065)
    3.11.16 Corporation Income Tax Returns
    (Form 1120 Series)
    3.11.22 Employee Plan Excise Tax Returns
    (Form 5330)
    3.11.23 Excise Tax Returns
    (Form 720, 730, 11C, and 2290)
    3.11.25 Miscellaneous Tax Returns
    3.11.26 Miscellaneous Tax- Exempt Governmental Entities (TE/GE) Tax Returns
    3.11.106 Estate & Gift Tax Returns
    3.11.154 Unemployment Tax Returns
    3.11.180 Allocated Tips
    3.11.212 Applications for Extension of Time to File
    3.11.213 Form 1066 U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
    3.11.217 Form 1120S Corporation Income Tax Returns
    3.11.249 Processing Form 8752
    3.21.15 Foreign Partnership Withholding (8804)
    3.21.110 Chapter Three Withholding Returns - Form 1042

    Submission Processing Document Services
    IRM TITLE
    3.13.2 BMF Account Numbers
    3.13.12 Exempt Organization Account Numbers
    3.13.36 EPMF Account Numbers
    3.13.62 Media Transport & Control
    3.13.122 IMF Entity Control Unpostables
    3.13.222 BMF Entity Unpostable Correction Procedures

    Submission Processing & MCC Accounting & Data Control
    IRM TITLE
    3.17.10 Dishonored Check File (DCF) and Unidentified Remittance File (URF)
    3.17.30 SC Data Control
    3.17.41 Accounting and Operating Reports
    3.17.46 Automated Non-Master File Accounting
    3.17.63 Interim Revenue Accounting Control System
    3.17.79 Accounting Refund Transactions
    3.17.220 Excess Collections File
    3.17.221 Enterprise Computing Center Data Controls
    3.17.243 Miscellaneous Accounting
    3.17.277 Electronic Payments

    Information Systems Multifunctional Handbooks
    IRM Chapters TITLE
    2.3 IDRS Terminal Responses
    2.4 IDRS Terminal Input

  4. Other related IRMs:

    IRM TITLE
    2.11.1 IDRS Correspondence
    20.2 Interest Chapter
    21.2.4 Master File Accounts Maintenance
    Document 6209 IRS Processing Codes and Information
    Document 6548 IDRS Correspondex

3.12.38.2  (11-10-2009)
Control Clerk Guidelines

  1. This section of the manual lists the procedures that are to be performed by Control Clerks. The duties may include:

    • Receiving, sorting, and distributing work

    • Document control

    • Input of correspondence

    • Control of registers

    • Maintaining Suspense File and Charge-outs

    • Various other clerical functions.

3.12.38.2.1  (11-10-2009)
Control of Error Documents

  1. The control clerk is responsible for the control of error documents. This includes the following activities:

    • Controlling transcription carts

    • Alpha Block Control

    • Document charge out requests

    • Related processing for payment documents

3.12.38.2.1.1  (11-10-2009)
Transcription Carts

  1. At most SPCs, the carts of documents are retained until:

    1. SCRS - the first loop register has been worked and Statistics of Income (SOI) pulled, or three days.

    2. ERS - all items in error inventory have been worked.

    3. Block-Out-of-Balance (BOB) blocks are pulled from the regular error carts and routed to the BOB resolution function.

      Note:

      The blocks are returned and placed on separate carts after resolution; they will be identified by new work group after resolution.

  2. To maintain effective control, it is imperative that all documents be identified by work group based on the Julian date of processing through the Generalized Mainline Framework (GMF).

  3. Any documents that cannot be sent to Files within the normal 4-5 day period should be maintained in a researchable order by work group, so that the documents can be pulled by Files personnel.

    Reminder:

    When the carts are no longer needed for error resolution, route them to Files or a staging area designated by Files.

3.12.38.2.1.1.1  (11-10-2009)
Alpha Block Control Number (ABC) Listing or Batch Transmittal

  1. Each block of documents (including single-document reinputs) is checked off the ABC listing or the Batch Transmittal as it is associated with the error register or ERS listing.

  2. Any block, containing no errors, that has not been pulled for BOBs, Data Conversion or Accounting, should remain on the batch cart.

3.12.38.2.1.2  (11-10-2009)
Charge Out Requests

  1. Most document requests will be processed by the Files function. However, priority charge-out requests will be honored when the blocks are located in Error Correction.

    1. Form 2275 or Form 4251 will be received for each document to be pulled for other campus functions.

    2. Attach the original request to the document being pulled and file the second copy as a substitute for the document.

    3. Form 8161 is received as a charge-out for ERS suspense documents and deleted ERS documents.

    Note:

    "Program Analysis" charge-outs will be placed on top of the appropriate carts and used to pull the documents immediately before the cart is released to Files.

3.12.38.2.1.3  (11-10-2009)
Related Processing for Payment Documents

  1. Some documents will be separately sorted, blocked, and numbered so that they can be easily routed to other campus functions for subsequent actions:

    • Federal Unemployment Tax Act (FUTA) Unit - CP167/167A

    • Entity Control - Returns without TINs

    • Document Services - Federal Tax Deposit (FTD) Penalty Assessment Letter 313C

    • Combined Annual Wage Reconciliation (CAWR) Unit - CP 252

    • Rejects - Correspondence

  2. Form 813 will be routed to Files after the errors are corrected for these documents.

  3. The documents will be routed to the appropriate areas.

    Reminder:

    If these documents need to be suspended, a photocopy will be made before routing. The photocopy will be associated with the suspended item.

  4. All other documents will be routed to Files.

3.12.38.2.2  (11-10-2009)
Form 6826 – Service Center Replacement System (SCRS) Error/Reject Display Request Card

  1. This section of the manual lists the procedures related to Form 6826, SCRS Error/Reject Display Request Card.

  2. Information in this section includes the following:

    • Purpose of the Form 6826

    • Beginning SC Block Number Card (ABC Card)

    • Form 6826, Section II - Error Display Card

    • Form 6826, Section III - Reject Display Card

    • Form 6826, Section IV - Error Sort Card

    • Error Display Run Control Report

    • Form 6826, Section V - Reject Sort Card

3.12.38.2.2.1  (11-10-2009)
Purpose of Form 6826

  1. The error and reject register correction systems provide a great deal of flexibility in deciding what registers and inventory listings will be printed each day, and in what sequence.

    1. Form 6826, SCRS Error/Reject Display Request Card is prepared to select the needed printouts. It is for register processing for all Master Files. Programs that have been converted to ERS cannot be affected by this form.

    2. The program provides a "default value" that determines what will be printed when no card is input.

  2. Sections I, II, and IV of Form 6826 are used for error registers. Sections III and V are for rejects.

    1. The error correction sections are normally prepared in the Error Correction Control Unit and are input to run the GMF-10.

    2. The rejects sections may be prepared by the Control Unit, Rejects Unit supervisor, or the lead TE and are input to run the GMF-11..

      Note:

      Hand carry Form 6826 to the Scheduling Unit or other area designated for processing.

3.12.38.2.2.2  (11-10-2009)
Beginning SC Block Number Card (ABC Card)

  1. This card will be prepared when the Correction ABC/Sequence Number (SN) is generated.

  2. Examine the Information Run Control Data, from the Error Display Run Control Report GMF 10-40 of the previous day.

  3. Enter the Beginning ABC (for the next day) in Section I, of Form 6826.

3.12.38.2.2.3  (11-10-2009)
Form 6826, Section II — Error Display Card

  1. The Error Display Card is to request the printing of raw and loop error records from the error tape and must be input daily.

    If Then
    An Error Display Card is not input on a particular day, BMF - Only the raw error documents will print on the register.
    Employee Plans Master File (EPMF) - Nothing will appear on the register.

    1. Each horizontal line on the Error Display Card represents a computer line.

    2. A separate line must be completed for each Master File.
      • Circle the appropriate Master File Identification Code number on the Error Display Card (2 for BMF).

  2. A separate line must also be completed, if only certain programs within a Master File are being requested. Use the Program Number field to select specific programs within a Master File, to be printed on the register. Enter the complete Program Number or enter any lead numerics followed by Xs. The program numbers may be entered as follows:

    • Leave blank or enter "XXXXX" - All programs within a Master File will print on the error register.

    • "NXXXX" - All programs with the same first digit will print, "NNXXX" - will print all program with the same first and second digits, etc.

    • "NNNNN" - Only one program will print (for example, 12401).

  3. Use the Raw field to select the raw error records to be printed on the register. This field contains seven positions for year and Julian date (YYYYDDD). A request for loop registers will override the default values which have been set.

    Caution:

    If loop registers are requested, and a card is not input to request the raw register, only the loop register will print.

    1. If error records for one Error SN Julian date, are requested, enter as YYYYDDD in the "From" column and leave the "To" column blank.

    2. All error records which have Error SN Julian dates greater than or equal to the first YYYYDDD and less than or equal to the second YYYYDDD will be selected for printing as raw errors.

    3. Check the Daily Error Volume Report - GMF 10-43 to determine which Julian dates are on the error file.

  4. Loops, First through Fifth - The same criteria for raw errors applies to loop errors.

  5. Subsequent Loop (YYYYDDD Only) - All error records that have Error SN Julian dates less than or equal to the YYYYDDD entered, will print as "sixth loop or over" errors.

  6. Be sure that all records with old Julian dates are printed on the error register.

    Note:

    Except for Information Report Program (IRP), no record should remain in error status for more than 3 weeks.

  7. Valid Error Display Cards will appear on the listing with nothing printed in the last column of the report. The last column of the report does not have a printed title.

  8. Invalid Error Display Cards will appear on the listing with "INVALID" printed in the last column. The Error Display Cards will be invalid if any of the following conditions are present:

    1. The Master File Identification (ID) Code is other than 1, 2, 3, 4, or 5. If the code is invalid, the card will print on the listing for Individual Master File (IMF).

    2. The program number entered is not in a valid format.

    3. A Julian date is entered for the " TO" column and the "FROM" column is blank.

    4. The Julian date is not numeric.

    5. The day portion of the Julian date is not 001–366.

    Note:

    The items listed as "invalid " will not print on the error register.

3.12.38.2.2.4  (11-10-2009)
Form 6826, Section III — Reject Display Card

  1. This card should be input whenever a Reject Inventory or Aged List is required, or reject loop registers should be printed.

    1. If no card is input, only the raw rejects will be printed.

    2. If Inventory and Aged Lists and loop registers are always printed on the same day of the week, the same card may be used by the Computer Branch.

  2. Prepare the Reject Display Card as follows:

    1. Circle the "RD" for each Reject Display card being prepared.

    2. Circle the appropriate Master File. A separate card must be prepared for each SCRS file. ( 2 = BMF)

    3. Enter the program number only if the request applies only to a particular program or group of programs. For a group of programs, enter succeeding X fillers. An additional request with the program number blank may be used to request all remaining items on a Master File.

      Example:

      For example, enter 728XX to request all of the EPMF programs or 72830 to restrict the request to a single major program.

    4. Circle the "1" for "Print Raw Rejects" . If the card is prepared, this position must be circled for each Master File or the raw rejects will not print.

      Note:

      Circle "1" for "Reprint Raw Rejects" if registers have been printed incorrectly and must be reprinted.

    5. Circle "1" for "Print Loop" if the loop should be printed on this day. To avoid duplicate registers, the loop is normally not requested until all of the previous loop has been input for the designated file.

    6. If the Reject Inventory List should be printed on this day, circle a number for "Reject Inventory List" . The available sorts for the inventory list are shown in the lower-right corner of the Form 6826.

      Caution:

      Be sure to circle only one number. For instance, if the list should be printed in both Document Locator Number (DLN) and Reject Sequence Number (RSN) order, circle 3, not 1 and 2.

    7. To print the Aged List circle one number for "Aged List" using the same code shown on the form.

3.12.38.2.2.5  (11-10-2009)
Form 6826, Section IV — Error Sort Card

  1. Prepare an Error Sort Card to request changes to the following conditions:

    • The order the error records will print

    • The Error Pull List - whether to print or not

    • The computer generation of the Alpha Block Control Number and correction record Serial Numbers (ABC/SN) - to generate or not

  2. Generally, the sort requests should not change from day to day. If a request is not input, the computer will default to the last request made.

  3. Each horizontal line on the Error Sort Card represents a computer line. A separate line must be prepared for each Master File. Circle for the appropriate Master File Code as follows:

    • 1 = IMF/IRAF

    • 2 = BMF

    • 3 = EPMF

    • 5 = IRP

  4. The Print Sequence field determines whether the error records are printed in transcribed batch sequence or in DLN sequence. Circle the appropriate number on the card for Raw, First, Second and Subsequent Loops.

    1. Code 1 - Transcribed Document Locator Sequence. The error registers are printed in the following order: Error Sequence Julian date, Program Number, Batch Number, SC Block Control Number and DLN Serial Number.

    2. Code 2 - Files DLN Sequence Within Loop. The error register will be printed in Files DLN order within each Error Sequence Julian date within each loop, use this code for raw and loop registers.

    3. Code 3 - Files DLN Sequence Without Regard for Loop. The Loop error registers will be printed in Files DLN order.

  5. Circle "1" for each register to print an Error Pull List.

    Note:

    If the Error Pull List is not to be printed, do not circle a number.

  6. Correction ABC/SN - This field determines whether or not the computer will generate correction record ABC/SN for raw and first loop records. Circle the appropriate number or leave blank if the numbering is not to be generated.

    • Code 1 - Raw errors only

    • Code 2 - Raw and first loop errors

    • Code 3 - Raw and all loops - until the form is revised to show this option, enter the numeric 3 on Form 6826

  7. If the Correction ABC/SN has been computer generated, a computer card must be prepared daily to assign the beginning ABC.

    • If a Beginning SC Block Number Card is not input to update the generated ABC, the computer will default to "/22" .

    • It is recommended that a Beginning SC Block Number Card be input so that the ABCs will not be duplicated from day to day.

    • The Beginning SC Block Number is listed on page 3 of the Error Display Run Control Report.

3.12.38.2.2.5.1  (11-10-2009)
Error Display Run Control Report

  1. Error Sort Cards are validated and printed on the Error Display Run Control Report. The Error Sort Requests show the Old Error Sort Parameters, the Error Sort Requests Input, and the New Error Sort Parameters.

  2. Valid Error Sort Requests Input will appear on the listing with nothing printed in the last column of the report.

  3. Error Sort Requests will also appear on the listing with "INVALID" printed in the last column if any of the following combinations are entered:

    • Print Sequence Key for First Loop is 3 and for Second and/or Advance Loops is 1 or 2.

    • Print Sequence Key for Second Loop is 3 and for Advanced Loops is 1 or 2.

    • Print Sequence Key for First Loop is 3 and the Correction ABC/SN code is 2.

  4. If a valid Error Sort Request was input, the New Error Sort Parameters should be identical to the valid Error Sort Request. Otherwise, the New Error Sort Parameters should be equal to the old Error Sort Parameters.

3.12.38.2.2.6  (11-10-2009)
Form 6826, Section V — Reject Sort Card

  1. This card is prepared only if the Rejects Unit wishes to change the way that registers are sorted or the way the Current Reject Listing or Pull List is printed.

  2. Prepare Section V on the back of Form 6826 to establish a standard print format for the Reject Register, Current Reject Listing, and Pull List.

  3. Once the desired sort is determined, the same card will be used each day by the Computer Branch. No new card is needed unless the Reject function changes procedures.

3.12.38.2.2.6.1  (11-10-2009)
Preparing the Reject Sort Card

  1. Circle "RS" for each Reject Sort card being prepared.

  2. Circle the desired Master File. A separate line must be used for each file.

  3. Circle the sort option desired for the reject register.

    1. Circle "1" to sort the register in Files DLN sequence.

    2. Circle "2" to sort first by the source of the reject.

    Note:

    All Rejects coming from errors, BOBS, raw data, or Unpostables will be printed separately.

    Note:

    The sort within each source is by DLN for errors, BOBS, or Unpostables and by transcribed document sequence for raw data.

  4. Circle the sort desired for the Current Reject Listing. Circle "3" if the list should be printed in both DLN and RSN sequence.

  5. Indicate the desired loop print sequence.

    1. Circle "1" if the loop should be printed in strict DLN sequence, without regard to loop.

    2. Circle "2" if each loop should be printed separately.

    3. Circle "3" if only the first loop should be printed separately, with all other loops combined.

  6. If one or more Reject Pull Lists is used, indicate the requested lists.

  7. If a pull list is used for all reject registers, circle the "1" for "Raw" , "First Loop" , and "Other Loop" .

3.12.38.2.3  (11-10-2009)
Control of Error Registers

  1. This section of the IRM lists the procedures that are to be performed to maintain the control of error registers.

  2. Information in this section includes the following:

    • General control procedures

    • Daily Error Volume Report, GMF 10-43

    • Error Register Summary

    • Associate Error Registers with documents

    • Control of Loop Registers

    • Error Pull List, GMF 10-42

    • Disposition of Completed Registers

3.12.38.2.3.1  (11-10-2009)
General Control Procedures

  1. As new data enters the Submission Processing Campus (SPC) computer, the computer performs:

    • Validity and consistency checks

    • Mathematically verifies taxpayer computations

    • Codes the data to assure taxpayer notification of errors

  2. After data for an input document passes all required checks, it is sent to the Martinsburg Computing Center (MCC). This is known as good tape.

  3. If the data for an input document does not pass all of the required checks, the record is placed in error status.

  4. The error sequence numbers will have gaps because the same series of numbers is used for BOB registers.

  5. The last number on the right side of the Document ID line is a register counter to be used to count the number of errors within a batch of work.

  6. The Error Display Run Control Report, GMF 10-40, is generated daily as a computer summary of the error processing for the day.

  7. The information on this report should reflect the totals for the:

    • Error Register Summary

    • Pull List

    • Daily Error Volume Report

  8. Three portions of this report are used in preparing Form 6826, Error/Reject Display Request Card. See IRM 3.12.38.2.2.

3.12.38.2.3.2  (11-10-2009)
Daily Error Volume Report, GMF 10-43

  1. The Daily Error Volume Report is a listing of volumes of error records in each program on the error tape.

  2. The information is provided by Master File in Error Sequence Number Julian date.

  3. This report is used to schedule the workload for Error Resolution and to prepare Error Display Requests.

  4. The last line of the report contains the total volume for all programs within the Master File and Julian date specified.

  5. There is a summary page for each Master File system.

  6. The summary page is in the same format as the detail page except that the word "SUMMARY" is printed on the second print line.

  7. Review the Daily Error Volume Report when preparing the daily Error Display Card to be sure the correct error Julian dates are being requested.

  8. If any items are shown with a Program Number of "00000 " determine which programs are not recognized by number and follow the procedures in IRM 3.30.126, Control Data Analysis, for updating the Program Number Master List.

3.12.38.2.3.3  (11-10-2009)
Error Register Summary, GMF 10-42

  1. The Error Register Summary is produced when the error register is printed.

    1. GMF 10-42 reflects the count of all the error documents printed on the register for that day.

    2. This summary is used by management to maintain a daily count of work in the Error Correction function.

  2. This summary contains totals for each type of error document by Program Number and error status (for example, Raw, 1st Loop, and Advanced Loops).

  3. The listing also provides the total error documents in error status for all program numbers within a Master File.

    1. This is not a comprehensive total of all records on the error tape.

    2. Those figures are available on the Daily Error Volume Report.

  4. The count by loops is based strictly on the Julian dates designated by the Error Display Card.

  5. The computer does not independently determine how many times a record has appeared on an error register.

  6. Any program shown as Program Number "00000" with no title has not been recognized by the Program Number Master List. See IRM 3.30.126, Control Data Analysis, if any programs have not been identified or if changes are needed to identify Submission Processing Campus (SPC) subprograms.

3.12.38.2.3.4  (11-10-2009)
Associate Error Registers with Documents

  1. The Error Correction Control function receives the error register from the Computer Branch normally within half a day after receiving the carts of newly transcribed documents.

  2. After verifying with the Error Register Summary that the correct registers have been received, the registers are sorted by batch number for association with the documents.

  3. The control clerk assigns portions of the error register with the related document cart to the various units.

  4. Many SPCs use various local controlling, routing, or sign-out forms prepared by the Error Correction Control function.

3.12.38.2.3.5  (11-10-2009)
Control of Loop Registers

  1. Each error register is corrected, transcribed, and re-validated.

  2. If the record is still unresolved, a loop error register is printed and worked in the same manner as the original register.

    1. In some cases, the original register has not been corrected or transcribed and the loop will be identical to the original register.

    2. The raw registers may be retained and compared to the loop to help identify program or transcription problems.

  3. In most SPCs, first loop registers are worked directly from the document carts in the same manner as raw.

  4. For second loop, all documents should be pulled from the blocks and associated directly with the individual error registers.

  5. Be sure to indicate on the Block Header, Form 1332 or 813, that the document is being pulled for error loop.

  6. Be sure that old error records do not remain in the inventory for an extended period. Except for Information Returns Processing (IRP).

  7. All errors should be corrected or rejected within three weeks of the Error Sequence Julian date.

  8. Carefully monitor the Daily Error Volume Reports, GMF 10–43 to ensure that this procedure is being followed.

    1. Note:

      Only transactions in the reject file are available for IDRS research by other functions within IRS

3.12.38.2.3.6  (11-10-2009)
Error Pull List, GMF 10-42

  1. The Error Pull List, GMF 10-42 may be requested as an aid to locating source documents for error register items.

    1. The Pull List may be printed for raw errors, first loop, second loop, or subsequent loop.

    2. The Error Pull List is always printed in the same sequence as the error registers.

    3. The Pull List is recommended for the loop in which the documents will be pulled from the block for association with the individual register.

    4. The listing is then used as a check list as the documents are pulled.

  2. The Error Pull List Summary may be used to assist in scheduling the resources needed to pull documents.

3.12.38.2.3.7  (11-10-2009)
Disposition of Completed Registers

  1. Corrected error registers are released to the control function as the pages are completed by Tax Examiners and/or Quality Review.

  2. The registers are batched and routed to Integrated Submission and Remittance Processing System (ISRP) throughout the workday until the daily cut-off.

  3. The last transmittal for the day's registers should be marked final.

  4. Each block of registers must have a correction alpha block control (ABC) and each corrected register requires a serial number. If the ABC is generated and is to be transcribed:

    • It must be underlined for the first record of the register block.

    • An ABC sticker must be used if the ABC is not generated or is not to be transcribed.

    • The ABC sticker will take priority over the generated ABC.

    • If the Serial Number (SN) is not generated, an SN must be stamped or written above and to the right of the "@@" signs.

    • If the SN is generated but is not to be transcribed, the SN must be stamped (or written) above the generated number. (The generated SN will not be lined through in this case.)

  5. If a record on the error register is not to be corrected at all for that day, the SN must not be stamped or written onto the register for that record.

    Example:

    no corrections are to be transcribed for that record

    In addition, if a generated SN is present, it must be lined through. The absence of any SN or the presence of a lined through SN will indicate to ISRP not to transcribe any correction data for that record.

  6. The error registers are returned to Error Correction after transcription.

  7. They may be destroyed after verification that no unusual problems have occurred on the subsequent loop.

3.12.38.2.4  (11-10-2009)
Control of Reject Registers

  1. This section of the manual lists the procedures that are to be performed to maintain control of Reject registers.

  2. Information in this section includes the following:

    • General reject register control procedures

    • Reject Sequence Number (RSN)

    • Reject Inventory List, GMF 11-43

    • Pulling Reject Documents, GMF 11-44

    • Control of Reject Loop Registers

    • Reject Register Summary, GMF 11-45

    • Disposition of Reject Registers (coding and routing)

    • Reject Correction Verification List, GMF 11-48

    • Reject Disposition List, GMF 11-47

3.12.38.2.4.1  (11-10-2009)
General Reject Register Control Procedures

  1. Each reject register must be associated with the source document.

  2. The specific procedure for pulling and associating the documents is determined by SPC management.

3.12.38.2.4.1.1  (11-10-2009)
Reject Sequence Number (RSN)

  1. The RSN is used to access each record on the file.

  2. The RSN is 10 digits and it is displayed in the format of "X-XXX-XXXXXX" . The RSN format is described in the following table:

    Position Content Description
    1 Year digit
    2 through 4 Julian date plus 600
    5 through 10 Consecutive serial numbers beginning with 000001 for all new rejects on the file

3.12.38.2.4.2  (11-10-2009)
Reject Inventory List, GMF 11-43

  1. The Reject Inventory List, GMF 11-43 is a listing of all items in the reject inventory as of date of the listing.

  2. The listing may be produced in any of the following sequences:

    • Document Locator Number (DLN)

    • Reject Sequence Number (RSN)

    • Taxpayer Identification Number (TIN)

  3. The inventory list should be produced at least once a week as a research tool for items in rejects.

  4. Retain this list for at least one year.

    Note:

    If the report is available online and can be easily accessed for the past 12 months, it is not necessary to retain paper copies. However, if documentation is made on the reports, the paper copy should be retained for one year.

  5. The Reject Display Card is used to request the inventory list and select the sequence(s) for the printed list.

3.12.38.2.4.3  (11-10-2009)
Pulling Reject Documents, GMF 11-44

  1. The Reject Pull List, GMF 11-44 is a list of items in the reject inventory and is printed upon request.

    1. The Pull List is always printed in the same sequence as the reject register.

    2. If the registers are sorted by source, the Pull List headings will show the registers as:
      • From Errors
      • From Raw Input
      • From UNP
      • From BOB

  2. Use the Reject Sort Card to request the Pull List to designate whether the registers will be sorted by source.

    Note:

    The Pull List is optional and may be printed for raw or loop rejects, or both

    .

  3. As the document is rejected, it may be pulled by:

    • Files

    • Error Correction Cycle Control Unit

    • Reject Control Unit, or

    • Each tax examiner.

  4. The documents may be pulled from the reject register or from the Pull List.

    1. Note:

      Whichever method is used, each document must be charged out by indicating on Form 1332 or Form 813 that the document is being sent to Rejects.

3.12.38.2.4.4  (11-10-2009)
Receipt of Documents and Registers

  1. Upon receipt of the documents and registers, the Reject Control Clerk will compare document and register for correct association.

    1. The Tax Examiner/Clerk will make sure that all documents are received or noted as missing.

    2. At this time, sorting of the various types of reject cases can be made.

  2. Route the work to the applicable functions within the unit. The following cases should be worked on a priority basis:

    • Non-correspondence returns for which refund interest may be payable.

    • Subsequent payment documents (Document Codes 17, 18, or 19, Transaction Code 670).

  3. Some reject registers will be received without documents.

    1. Remittance Processing System (RPS) TC 610 documents are pulled by Error Correction and routed separately to Rejects.

    2. Service Center Deletes have already been pulled by Data Controls in Accounting.

    3. Missing document registers should be maintained in a missing suspense file.

      Note:

      Verify the DLN and alpha with Data Control and code the register with Action Code 2-R.

3.12.38.2.4.4.1  (11-10-2009)
Documents Received Without a Reject Register

  1. When documents are received without a Reject Register, take the following action(s):

    1. Research using Command Code (CC) SCFTR to determine if the DLN is in Rejects and the date of the register

    2. Research using the appropriate CCs to determine if the document is in Rejects.

    3. Check the reject DLN inventory listing to verify that the document is a reject case.

    4. If the document is found on the inventory listing, check the missing reject suspense file for association. above for additional information.

  2. In cases where items are listed on inventory and the original register cannot be located, use the reject file copy and replace it with a photocopy.

  3. If a file copy is not available, reconstruct the register as follows:

    1. Use a photocopy of a reject file copy register with the same format as is applicable to the document

    2. Line through and rewrite above the RSN the document's corresponding sequence number

    3. Line through pertinent data on the register, such as the EIN, to ensure that the register will loop.

    4. Route the photocopy of the register to ISRP for input.

    5. When the reject item appears on the loop, it should have all the data applicable to the document.

    6. Associate the loop register with document and work the case as required.

  4. If the document is not on the reject inventory listing, route to a senior technician for research to determine if the transaction has posted to the Master File.

3.12.38.2.4.5  (11-10-2009)
Control of Reject Loop Registers

  1. Each corrected reject record is resubmitted to the normal validity checks just as any error record.

    1. The record becomes a reject loop if the correction has failed to clear to "good tape" or delete from the reject file.

    2. Each time the reject loop register is printed, every record in loop status is re-displayed, regardless of whether a correction has been transcribed.

    3. A reject loop record can be returned to a regular reject status with Action Code "9" . This will prevent the record from reprinting each time the loop is printed.

  2. Reject loop records are considered part of the reject inventory and will print on the Reject Inventory List, Reject Aged List, and Reject Disposition List.

  3. Corrected loop records do not print on the Correction Verification List.

  4. Any action that is valid on a reject register is also valid on a reject loop register.

  5. It is not necessary to re-reject the record before deleting it with Action Code "2" .

  6. Reject loop registers must be associated with the documents in much the same way as raw rejects.

    1. Separate Reject Pull Lists may be requested for reject first loop or all subsequent loop.

    2. If the corrected raw reject documents were sent to Files, the first loop pull list should be sent with the registers to the Files Cycle Control function.

  7. Reject loop registers should be printed at least once a week, but may be printed as often as daily. As Program Completion Dates (PCD) approach, the loop registers for those programs should be requested more than once a week.

    1. Note:

      Loop registers may be requested by individual program number or by Master File Tax Code (MFT).

  8. Use the Reject Display Card to request printing of the loop.

  9. Use the Reject Sort Card to determine the print sequence and to request the pull list.

3.12.38.2.4.6  (11-10-2009)
Reject Register Summary, GMF 11-45

  1. The Reject Register Summary, GMF 11-45 lists all programs and categories of reject registers for the day.

  2. This summary should be used to ensure that all registers have been received.

  3. The summary may also be used to assist in work assignment or resource allocation.

3.12.38.2.4.7  (11-10-2009)
Disposition of Reject Registers (Coding and Routing)

  1. Batch the completed reject registers for data transcription as follows:

    1. Separate the documents and route to Files or other holding area as determined by SPC management.

    2. Sort the registers into raw and loop, by Master File.

    3. Separate the corrected from the deleted register.

    4. Group into blocks of 100 or fewer registers.

  2. Assign a sequential Serial Number to each register.

    1. Enter the serial number immediately above the Reject Sequence Number.

    2. Number the registers consecutively, beginning with 00.

  3. Enter an alpha sticker on the top-left corner of the first document in each block.

  4. Prepare a transmittal to ISRP according to local procedures.

  5. The registers are returned after transcription and matched against the Reject Correction Verification List.

    1. Deleted registers are filed and retained for one year.

    2. Corrected raw reject registers are retained for four months.

    3. Corrected loop reject registers may be destroyed.

3.12.38.2.4.8  (11-10-2009)
Current Reject Listing, GMF 11- 46

  1. The Current Reject Listing, GMF 11-46 is a daily list of all items added to reject inventory on that date.

  2. Some items may be added and removed from the inventory during the same week and never appear on the Reject Inventory List. These items can only be researched on the Current listing.

  3. The Current Reject Listing may be printed in DLN or RSN sequence, or both. Use the Reject Sort Card to request the sequence.

3.12.38.2.4.9  (11-10-2009)
Reject Correction Verification List, GMF 11-48

  1. The Reject Correction Verification List, GMF 11-48 is printed in correction block and Serial Number sequence for easy association with the reject registers returned from transcription.

    1. This listing contains an entry for each reject correction record which either failed to match to a reject document by RSN or matched to a previously "non-corrected" reject.

    2. Reject loop corrections are not printed on this listing and require no verification because "no match" would print as a subsequent loop.

    3. This listing matches the order in which the corrected registers were transcribed.

    4. Compare each block of returned registers with the Verification List to ensure that all corrections were transcribed.

    5. Corrected items identified as "Valid " or "Invalid" require no additional action.

    6. If the item is still in the reject inventory, a loop register will be printed.

    7. Deleted items (Code "2-D" or "2-R" ) should be further checked against the Reject Disposition List.

  2. The following registers should be pulled from the block for re-transcription or, if necessary, to be re-worked:

    1. Any register with a corrected SN that was not transcribed.

    2. Any register identified as "No Match" .

    3. Any register identified as "Dup RSN" . If the two corrections are input for the same SN, both will come out as "Dup RSN" , unless one also had an incorrect Format Code.

  3. Check the Summary and reconcile the total count with the number of registers processed.

  4. Retain the Correction Verification List as an index to the corrected registers for at least one year.

    Note:

    If the report is available online, and can be easily accessed for the past 12 months, it is not necessary to retain paper copies. However, if documentation is made on the reports, the paper copy should be retained for one year.

  5. Items identified as "Invalid" will always loop. Some of the reasons for "Invalid" corrections are as follows:

    • Invalid Action Code

    • Invalid SN

    • Invalid Action Code for the section being corrected

    • Invalid data for the Action Code

    • Action Code "2" not followed by a Disposition Code

    • Disposition Code "N" does not contain the required section

    • Action Codes "0" , "1" , "2" , "7" , or "9" used with other Action Codes

    • SNs transcribed in the wrong sequence

3.12.38.2.4.10  (11-10-2009)
Reject Disposition List, GMF 11-47

  1. The Reject Disposition List, GMF 11-47 is used to research rejects that have already matched corrections input.

  2. This listing is printed in RSN sequence and includes all corrected rejects for that date, both raw and loop.

  3. Each entry includes a literal indicating the disposition of the document, or in the case of renumbered documents, includes the new DLN.

    1. Good - Valid correction sent the document to good tape.

    2. Loop - The correction was invalid or a valid correction failed to resolve all reject conditions.

    3. Re - entry Action Code "2" and Disposition Code "R" .
      Check off each re-entry document and mark the date as it is released to Batching.

    4. Re-Reject-Action Code "9" .

    5. Void-Action Code "2" and Disposition Code "D" .
      These items should be checked against returned reject registers to ensure that the correct code was entered.

    6. Renumbered Documents-Action Code " 2" and Disposition Code "N" .

  4. The new DLN must be verified with the document before release. Verify by comparing with the new DLN on the Disposition List, GMF 11-47 or on the New DLN Record List, SCF 11-48.

  5. Retain the Disposition List as a reference for at least one year, so that corrected reject registers can be located.

    Note:

    If the report is available online and can be easily accessed for the past 12 months, it is not necessary to retain paper copies. However, if documentation is made on the reports, the paper copy should be retained for one year.

  6. The correction ABC and serial number are shown on the Disposition List.

3.12.38.2.5  (11-10-2009)
Document Control - Pulling ERS Suspense Documents, ERS 17-40

  1. This section of the manual lists the procedures for pulling documents.

  2. Receive the New Suspense List and accompanying charge outs for each record assigned to ERS Suspense.

  3. The New Suspense List identifies the source of each record to assist in locating the documents.

3.12.38.2.5.1  (11-10-2009)
ERS 17-40 (ISRP)

  1. Pull from the carts of documents received from ISRP for that day, those individual documents shown on the New Suspense List as suspended by Code and Edit.

    1. Replace each document removed from its original block with the original copy of its associated charge-out.

    2. Attach the remaining copy of the charge-out to the removed document.

    3. Some SPCs use a laser printed Form 8161.

    4. If the document is missing, notify your supervisor for recommendation on additional searching.

    5. If unable to locate the document, indicate on Form 8161

    6. Mark the document ID on the New Suspense List as missing.

    7. Date and initial your entry on the New Suspense List.

  2. Pull from the carts of documents received from ISRP for previous days, those individual documents shown on the New Suspense List as suspended by Error Correction.

    1. Replace each document removed from its original block with the original copy of its associated charge-out.

    2. Attach copy of the charge-out to the removed document.

  3. Ensure that all source documents for each record shown by the New Suspense List to be received from Unpostable Resolution have actually been received.

    1. Associate the charge-outs with the unpostable documents.

    2. Forward the original of the charge-out to Files for all unpostable documents received from Unpostable Resolution. Attach the remaining copies to the unpostable document.

  4. Ensure that the documents for all entries not marked missing, on the Suspense List, are present.

  5. Ensure that charge outs for all entries on the New Suspense List including those marked as missing are present.

  6. The charge outs for the records on the New Suspense List will have the literal "SUSPENSE" .

3.12.38.2.5.2  (11-10-2009)
ERS 17-40 (SCRIPS)

  1. Documents processed through Service Center Recognition/Image Processing System (SCRIPS) will be received in ERS without staples and sorted into "Perfect" (Documents without attachments) and "Imperfect" (Documents with attachments and/or envelopes).

  2. Pull from the carts of documents received from SCRIPS for that day, those individual documents shown on the New Suspense List as suspended by Code and Edit. Replace each document removed from its original block with the original copy of its associated charge-out.

  3. When pulling documents from a "Perfect" (documents with no attachments) truck, ensure that all pages are pulled (page 1, 2 and/or Schedule B)

  4. When pulling documents from an "Imperfect" (Documents with attachments and/or envelopes) truck:

    • Check upper right corner for a seven-digit sequence number.

    • Go to colored folder at the back of the gusset and pull the corresponding attachments.

    • Staple attachments to return before routing.

  5. Pull from the carts of documents received from SCRIPS for previous days, those individual documents shown on the New Suspense List as suspended by Error Correction.

    1. Replace each document removed from its original block with the original copy of its associated charge-out. Follow instructions in (2) above for "Imperfect" returns

    2. Attach copy of the charge-out to the removed document.

  6. Ensure that the documents for all entries not marked missing, on the Suspense List, are present.

  7. Ensure that charge-outs for all entries on the New Suspense List including those marked as missing are present.

  8. The charge-outs for the records on the New Suspense List will have the literal "SUSPENSE" .

3.12.38.2.5.3  (11-10-2009)
Disposition of Documents

  1. The instructions in this section for routing and filing refer to several different suspense files. These files may be maintained separately or combined in a single ERS suspense file. The ERS automated control system will be easier to maintain by using a single ERS suspense file.

  2. The Action Code printed on the charge-out indicates the disposition of the document. Form 8161 stays with the document for routing and/or history.

  3. Action Code 21X, 225 and 226 — Correspondence:

    1. If the correspondence has already been issued, place the document and charge-out in the correspondence suspense file in DLN order.

    2. If the correspondence has not yet been issued, issue the correspondence, then place the document and charge-out in the suspense file. If the correspondence cannot be prepared immediately, place one copy of the charge-out in the suspense file to preserve a research trail.

  4. Action Codes 331 and 332 — Criminal Investigation Review:

    1. Place the documents and charge-outs in the folder or basket for review by Criminal Investigation.

    2. If the documents will leave the immediate work area, detach a copy of the charge-out and place in a Criminal Investigation suspense file.

  5. Action Code 370 — Examination Review:

    1. Place the documents and charge-out in the folder or basket for review by Examination.

    2. If the documents will leave the immediate work area, detach a copy of the charge-out and place in a Examination suspense file.

  6. Action Codes 310, 320, 333 through 337, 34X, 360 — Suspense to Other Functions:

    1. Use the second copy of the charge-out as a routing slip to the designated function at the campus.

    2. Detach a copy of the charge-out and place in a suspense folder for the designated function in DLN order.

    3. Prepare Form 4227 or local routing control and route the documents according to local procedures.

  7. Action Codes 351, 410, 510, 6XX, 700, 900 — Workable Suspense:

    1. Associate the document with the current Workable Suspense Inventory report.

    2. If required by local procedures, route to the Tax Examiner designated to work the cases for the specified Action Code.

  8. Action Codes 352 through 355 — Suspense:

    1. If the appropriate CC(s) has already been input by an Error Correction Examiner, place the document and charge-out in the file designated for suspense in DLN order.

    2. If transcript research has not been prepared, input the appropriate other CC(s), then place in the suspense file.

  9. Action Codes 420 through 490 — Management Suspense:

    1. Place the documents in a suspense file for management suspense and system problems.

    2. The file should be maintained in DLN order unless otherwise instructed.

  10. Action Codes 511 through 515 — Missing Documents:

    1. If the document is not available, place a copy of the charge-out in the missing document suspense in DLN order. The first and second copies of the charge-out are used to initiate a special search.

    2. If the document is attached for Action Codes 511–514, input CC ACTVT and route the document and charge-out for association with the Workable Suspense Inventory report on the following day.


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