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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 179. Individual Master File (IMF) Unpostable Resolution (Cont. 3)

3.12.179  Individual Master File (IMF) Unpostable Resolution (Cont. 3)

3.12.179.37 
UPC 140 — GUF RPS/Payment Match

3.12.179.37.7  (01-01-2012)
Resolution for Multiple TC 610's /Payments

  1. If one TC 610 matches the TC 150 balance due amount, research to determine where the other TC 610 should have posted.

    1. If found, transfer the payment to the correct module. URC 0 and cycle to post after transfer is complete.

    2. If not found, take the necessary action to transfer the posted payment to Unidentified. URC 0 and cycle to post after transfer is complete.

    3. If duplicate TC 610s, change the additional payments to TC 670. Input a credit transfer with Doc code 24.

  2. If none of the posted TC 610's match the TC 150 balance due amount, research the taxpayer's account and history including S-SSN (if filing jointly).

    1. If correct modules are identified, take necessary action to transfer the payment to correct modules. URC 0 to post after all transfers are completed.

    2. If unable to identify correct modules for posted payments, take action to transfer payment(s) to Unidentified. URC 0 and cycle to post after transfer is complete.

3.12.179.37.8  (01-01-2012)
UPC 140 RC 5

  1. CONDITION—RC 5—This condition occurs when an RPS TC 150 contains a transaction date dated prior to the transaction date of an unreversed RPS TC 610 or unreversed TC 610 with Doc Code 19, 70, or 76 which is dated ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. RESOLUTION—RC 5—Ensure the Received Date is entered correctly on return. Since this correction will generate a notice to the taxpayer, ensure you thoroughly research the available documentation and IDRS as necessary.Determine the received date of the return (TC 150) in the following priority:

    1. IRS received date stamp
    2. U.S. Postal Service postmark date
    3. Private Meter postmark
    4, Service Center Automated Mail Processing System (SCAMPS) digital date
    5. Revenue officer signature date
    6. Signature Date (Current Year Returns)
    7. Julian Date minus 10 days in the DLN

    Caution:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    For prior year returns, use the signature date if it is within the current year.

    1. Ensure the Return (TC 150) Received Date was correctly entered.

    2. If the return date (TC 150) is correct, input a credit transfer to change the TC 610 date to match the TC 150 received date. URC 0, input TC 570 and cycle as appropriate. See Figure 3.12.179-11.

    3. If the TC 150 date (return) is correct and the TC 610 date (payment) was legitimately received after the return (i.e., intended as a subsequent payment), URC 0 and allow condition to post.

    4. If the TC 150 date is not correct and it is a current year return,
      if the received date is earlier than April 15th, URC 8 to Rejects to correct the date, else
      URC 6 to correct the date. (If it is within one year of present date). Input a credit transfer to change the TC 610 date to match the TC 150 received date.

    5. If the TC 150 date is not correct and it is a prior year return or not within one year of present date, URC 8 to Rejects to correct the date. Input a credit transfer to change the TC 610 date to match the TC 150 received date.

    6. If TC 611 that reversed the TC 610 and TC 150 received date is correct, resolve with URC 0.

      Note:

      If multiple TC 610 payments are posted for the same tax period for that taxpayer,≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , DO NOT change the date of the earliest TC 610 date.

    Figure 3.12.179-11
    This image is too large to be displayed in the current screen. Please click the link to view the image.

  3. RESOLUTION—RC 5—International Returns - If Form 1040 with Form 2555/2555EZ, Form 1040 NR/1040 NR-EZ, and Form 1040 PR/SS transshipped from another Campus or IRS Office, take the following actions:

    1. If Code and Edit has not circled out the original date, then circle out the original received date and leave the gaining centers received date.

    2. If there is no AUSPC received date, enter the current date as the received date and continue to process the return.

3.12.179.37.9  (01-01-2012)
UPC 140 RC 6

  1. CONDITION—RC 6—≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    Master File bypasses this condition for a return containing TPNC 218, a non-compute return, or a prior year return containing a Preparer Code.

  2. RESOLUTION—RC 6—Thoroughly research to ensure all payments applied to the correct account. Use RTR to view the payment.

    1. If you determine the taxpayer INTENTIONALLY MADE AN OVERPAYMENT, URC 0 and allow the return to post.

      Note:

      If the taxpayer's payment matches the balance due plus penalties and interest indicated on Form 1040, URC 0 to allow the return to post.

    2. If you determine the payment DOES NOT match the taxpayer's liability or payment history, request the document from Files. Use RTR to view a copy of the check.

    3. If you determine the payment DOES NOT belong to the taxpayer, take the necessary action to transfer the payment to the correct taxpayer's account/module.

  3. If the payment appears to be an estimated payment for a "future" tax period, transfer the case using a Doc Code 24 credit transfer to move the payment to the correct taxpayer period and to change the Transaction Code from a TC 610 to a TC 660.

  4. When researching the payment(s) and you determine an encoding error was made (i.e., check/money order written for $300 but posted for $3,000), DO NOT CORRESPOND with the taxpayer.

    1. Correct the taxpayer's account with URC 6 and use a cycle delay code as appropriate. Enter in the remarks field, "Dishonored Check Function."

      Note:

      To prevent an erroneous refund, input a TC 570 or CCC 3 if posting of the payment would result in an overpaid account.

    2. Route the case to the Dishonored Check Function (DCF). Attach documentation showing the encoding error.

    3. Input CC STAUP to prevent the issuance of erroneous notices to the taxpayer.

  5. If you determine the encoding error WILL NOT result in a taxpayer refund (i.e., check/money order written for $3,000 but posted for $300), follow instructions in paren (3) above with the exception of the information contained in the NOTE.

  6. Check whether ERS has already determined a Math Error, if so, close with URC 0.

  7. If you determine the payment DOES NOT match the taxpayer's liability or payment history, suspend the case and correspond with the taxpayer using a 1687C Letter to determine where the money should be applied.

    1. If the taxpayer provides information as to where to apply the money, follow taxpayer instructions. Correct with appropriate URC.

    2. If taxpayer DOES NOT REPLY or does not provide instruction where the money should be applied, edit CCC "3" on the Form 1040 to freeze the module and release using URC 6.

    3. If the taxpayer provides a copy of their check without details on where to apply the balance, URC 0 to allow their refund.

    4. If the taxpayer provides the copy of their check with instructions on where to apply their payment, follow the taxpayer's instructions. URC 0 to post the return.

  8. If the taxpayer DOES NOT reply or provide a legible copy of their canceled check, money order, cashier's check, etc., URC 6 and input CC 3 to freeze the module. Prepare a Form 8958 to transfer the payment to Unidentified.

3.12.179.38  (01-01-2012)
UPC 141

  1. CONDITION - RC 0 — This condition occurs if a TC 150 (except Doc Code 26) is input to a module containing an unreversed TC 971 AC 150.

  2. RESOLUTION - RC 0 — GUF Auto-Close URC 8 to Rejects.

3.12.179.39  (01-01-2012)
UPC 142 — "Injured Spouse" Claim

  1. CONDITION—RC 0—This condition occurs if a TC 29X with credit reference number 897 when the state repayment indicator is significant in the module being addressed.

    Note:

    Master File will bypass on reinput of TC 29X.

  2. RESOLUTION—RC 0—GUF Auto-Close URC 2 to Originator.

3.12.179.40  (01-01-2012)
UPC 143 — Settlement Amount

  1. CONDITION—RC 0—This condition occurs when the input transaction contains a primary TC 30X and the DLN blocking series is 790-799 or 900-999. Master File will compare "History transaction amount" in the input transaction with the TC 150 liability amount plus any subsequent adjustment transactions (TC 29X and 30X) that have posted to the module after the TC 150 posted. If not equal ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ unpost unless Priority Code 2 or 3 is present in transaction.

    Note:

    This check will not be performed for MFT 29.

  2. RESOLUTION—RC 0—GUF Auto-Close URC 2 to Originator.

3.12.179.41  (01-01-2012)
UPC 145 — W-4 Penalties/Substitute for Returns (SFR)

  1. CONDITION—RC 0—This condition occurs when SFR TC 150 attempts to post to a module containing a previously posted TC 150.

  2. RESOLUTION—RC 0—GUF Auto-Close URC 8 to Rejects.

3.12.179.42  (01-01-2012)
UPC 146 — Revenue Receipt/Substantiated Credit

  1. CONDITION—RC 0—This condition occurs for a revenue receipt transaction, when, after return settlement, an unreversed TC 760 is posted and the revenue receipt credit amount equals the TC 760 amount.

    Note:

    Master File bypasses this condition on corrected UPCs 146 and 198.

  2. RESOLUTION—RC 0—Use the following:

    1. If the TC 762 is posted in same cycle or a later cycle, URC 0 to resolve.

    2. If the TC 762 is pending, URC 0 to correct.

3.12.179.42.1  (01-01-2012)
Resolution If There is No TC 762

  1. Input a TC 570 and URC 0.

  2. Indicate "Original payment posted, reverse TC 760" .

  3. Route a copy of the unposted and posted documents and all research to "Hard-core Payment Tracer Function" (HPTF) in Accounting. Request determination on reversal of TC 760.

3.12.179.42.2  (01-01-2012)
UPC 147 RC 0 - Economic Stimulus Payments

  1. This subsection contains conditions/resolutions for UPC 147 RC 0.

  2. CONDITION—RC 0- This condition occurs when a return contains a Special Projects Code (SPC) P, unpost the return if the module has any prior posted unreversed money transactions or if the status is 04 (extension of time to file is posted).

    Note:

    Master File will bypass this condition for a corrected unpostable.

  3. RESOLUTION—RC 0

    1. Close by URC 8 to Rejects function with instructions to cancel the DLN of the TC 150 using RJECT 640.

3.12.179.43  (01-01-2012)
UPC 147 RC 1 - Possible Identification Theft Procedures

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:


    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "
    "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "
    "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "
    "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡

    ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "
        ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡

      1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡       		  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ "       		  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ "

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ "

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ "

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡

      ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡

      1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡

      1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ "

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡

      1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

      "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
        ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡

      1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡

      ≡ ≡ ≡ ≡

      1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡

      "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.179.43.1  (01-01-2012)
UPC 147 RC 3 — Misuse of Dependent TIN

  1. CONDITION—RC 3—≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    A paper copy of the tax return may be necessary.

3.12.179.43.2  (01-01-2012)
UPC 147 RC 4 —No Filing Requirement

  1. CONDITION—RC 4—≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. RESOLUTION—RC 4—≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.12.179.43.3  (01-01-2012)
UPC 147 RC 6 —≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. CONDITION—RC 6≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. RESOLUTION—RC 6—≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.179.43.4  (01-01-2012)
UPC 147 RC 7 —≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. CONDITION—RC 7— ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. RESOLUTION—RC 7—≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.179.43.5  (01-01-2012)
UPC 147 RC 8 — ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. CONDITION—RC 8—≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. RESOLUTION—RC 8—≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.179.44  (01-01-2012)
UPC 148 — Non-matching Spouse's SSN

  1. This subsection contains conditions and resolutions for UPC 148.

3.12.179.44.1  (01-01-2012)
UPC 148 RC 0–5

  1. CONDITION—RC 0—This condition occurs when a TC 150 with Schedule SE for spouse and transaction does not contain secondary SSN and no secondary SSN is present in the controlling name line for the input period.

  2. CONDITION—RC 1—This condition occurs when a TC 150 with SE SSN in Section 24 does not match the S-SSN for the controlling name line of input return contained in entity or not matching S-SSN from input return.

  3. CONDITION—RC 2—This condition occurs when a TC 150 with a TIP Income Schedule (Form 4137) for the spouse and the input transaction does not contain an S-SSN and an S-SSN is not present in the controlling name line for input period.

  4. CONDITION—RC 3—This condition occurs when a TC 150 with a TIP Income Schedule (Form 4137) for spouse containing an S-SSN not matching the S-SSN of input transaction or contained in the controlling name line for input period.

  5. CONDITION—RC 4—This condition occurs when a TC 150 contains Uncollected Social Security and Medicare Tax (Form 8919) for spouse and the input transaction does not contain a S-SSN and a S-SSN is not present in the controlling name line for the input period.

  6. CONDITION—RC 5—This condition occurs when a TC 150 with Uncollected Social Security and Medicare Tax (Form 8919) contains a S-SSN not matching the S-SSN of the input transaction or contained in the controlling name line for the input period.

  7. RESOLUTION—RC 0—5—GUF Auto-Close URC 8 to Rejects.

3.12.179.44.2  (01-01-2012)
UPC 148 RC 6 and 7—Form 5405 (FTHBCR)

  1. CONDITION—RC 6—This condition occurs when a TC 150 contains section 58 (Form 5405) with a SSN not equal to the primary SSN.

  2. CONDITION—RC 7—This condition occurs for the following:

    1. when a TC 150 contains section 59 (Form 5405) which does not contain a S-SSN and a S-SSN is not present in the controlling name line for the input period.

    2. when a TC 150 contains section 59 (Form 5405) if the section 59 S-SSN does not match the S-SSN of the input transaction or is not contained in the controlling name line for the input period.

  3. RESOLUTION—RC 6 and RC 7—GUF Auto-Close URC 8 to Rejects.

3.12.179.45  (01-01-2012)
UPC 150 — Statute Expiration

  1. This subsection contains conditions and resolutions for UPC 150.

    Note:

    If an account with an unreversed TC 520, cc 83/85 or cc 88 module unposts as UPC 150—treat as a bankruptcy case and follow procedures under UPC 171.

    Exception:

    TC 150 is a dummy IRA (type indicator 1, 2, or 3) with a zero IMF tax liability and zero IRA tax. This condition excludes TC 370.

3.12.179.45.1  (01-01-2012)
UPC 150 — RC 0–2

  1. CONDITION—RC 0—This condition occurs when the first return is attempting to post to a module containing a tax liability and the received date is more than 3 years before the current 23C date.

    Note:

    Master File will bypass MFT 29 for this condition.

  2. CONDITION—RC 1—This condition occurs when an amended or duplicate (TC 977 or 976) return contains an ASED or extended RDD less than 60 days after the current 23C date or has already expired.

    Note:

    Master File bypasses a corrected UPC 150 and MFT 29 for this condition.

  3. CONDITION—RC 2—This condition occurs when the transaction (Form 1040X) is Doc Code 54, blocking series 200–299, and ASED or extended RDD is less than 60 days after the current 23C date or has expired.

    Note:

    Master File will bypass a corrected UPC 150, TC 291 with a priority code 9, or MFT 29 for this condition. (If a TC 291 with a priority code 9 attempts to resequence, unpost the 150 instead.)


    EXCEPTION: TC 150 is a dummy IRA type (type indicator 1, 2, 3) with a zero IMF tax liability and zero IRA tax.

  4. RESOLUTION—URC 0—2—GUF assigns all these UPC 150 cases directly to the Statute Function.

3.12.179.45.2  (01-01-2012)
UPC 150 — RC 3–9

  1. Reason Codes 3 through 9 unpost when the 23C date of current cycle is later than the ASED as extended, including input transaction. The TC 290 will post when the 23C date of the TC 290 is within 60 days of a non Doc Code 54 TC 977 posted prior to ASED date.

  2. CONDITION—RC 3—This condition occurs when a TC 29X or 30X with a debit amount unless a secondary TC 320 or 321 is present.

    Note:

    Master File will bypass TC 29X/30X for debit amount that contains a priority code 1 if the record contains reference numbers 003, 004, 007, 073, 903, 904, 907, 973, or 993–998 providing no other reference numbers (outside this range) are included on the adjustment.

  3. CONDITION—RC 4—This condition occurs when a TC 298 contains a blocking series other than 950—959.

  4. CONDITION—RC 5—This condition occurs when TC 160 or 350 (Doc Code 54 or 47) contains a debit amount.

  5. CONDITION—RC 6—This condition occurs when a TC 170, 200, or 310 attempts to post with a debit amount unless there is a TC 320 posting or has posted.

  6. CONDITION—RC 7—This condition occurs when a TC 290 input to MFT 55 contains a Credit Interest Date earlier than 23C Date pIus 60 days.

  7. CONDITION—RC 8—This condition occurs when a TC 290 with TC 897 attempts to post to a module containing a TC 896 that contains a transaction date greater than 6 years from the current date.

  8. CONDITION—RC 9—This condition occurs when a TC 290 with TC 766 and an OTN if the transaction date of the matched TC 898 is greater than 6 years from the current date.

  9. RESOLUTION—RC 3-9—GUF assigns Reason Codes 3-9 directly to the Statute Function for corrective action.

3.12.179.46  (01-01-2012)
UPC 151 — No Account Present on Master File

  1. This subsection contains conditions/resolutions for UPC 151.

  2. When IDRS shows a resequenced (RS) TC 904; the 904 cycle is one cycle later than when Master File was searched. Having both a TC 904 and an entity showing for same cycle is possible.

    Example:

    In cycle 200531, Master File was searched but no entity existed. In cycle 200532 entity was established. IDRS shows both an TC 904 for cycle 200532 AND a newly established entity for cycle 200532. In this case, the entity is established and TC 000 should NOT be input.

  3. Contact CI for instructions, if a TC 916 is on the account.

  4. Dual, hyphenated, or alternated-dual surnames are sometime transcribed incorrectly. Make every effort to follow taxpayer's intent. Be sure to research both names thoroughly including the NUMIDENT file using CC MFTRAU. If the taxpayer's signature contains one last name or a dual name is hyphenated, post the document to that name control. Input TC 013 or TC 000 if needed.

  5. When establishing an account using TC 000 for multiple taxpayers using the same address, after you have input the initial address, on all subsequent accounts you can enter a "Y" in the DUP-ADDR-IND field. Be sure to add all other information including the in care of line, omitting the address ONLY. See Figure 3.12.179-12.

    Figure 3.12.179-12
    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.179.46.1  (01-01-2012)
UPC 151 RC 0

  1. CONDITION—RC 0—This condition occurs when transactions do not create entities and no entity is present except: drop TC 019, 901, 902, and 920.

    Master File will bypass this condition for TC 666 with Julian Date 999 or TC 500, cc 52–55 containing a block and serial number of either 88888 or 99999.

    Also unpost DMF TC 130 with CREF Indicator and DMF TC 130 previously posted with non-matching CREF (consider 00 to be a significant CREF indicator).

    Note:

    Transactions with Doc Code 17, 18, 19, 20, 70, and 76 will resequence for two cycles before unposting.

    Caution:

    See UPC 151 RC 1 for current year RPS TC 610s and TC 610s with Doc Code 19, 70, or 76.

  2. RESOLUTION—RC 0—Use the following:

    1. If TC 14X, URC 6 and correct name control. If SSN/name is found on spouses account TC 000 to establish and URC 0. If unable to correct, URC D.

    2. If Doc Code is 04, 14, 49, 63, 77 (except Form 4868 or TC 898/899), 78, 79, 80 or 81, GUF Auto-Close URC 2 to Originator.

    3. If Doc Code is 77 and TC 898 or 899 (FMS), research and correct the condition with an URC 6. If unable to correct the case, contact the Adjustment Function for resolution. Do not URC D the case.

    4. If TC 120, GUF Auto-Close URC 2 to Service Center Disclosure Office.

    5. If TC 96X, GUF Auto-Close URC 2 to Originator.

3.12.179.46.2  (01-01-2012)
UPC 151 RC 0 — Resolution When SSN(s) Address Valid Segment of Master File

  1. If document contains a complete name(s) and address(es) (and entity code is not 3), input TC 000, URC 0 with definer B. See Figure 3.12.179-13.

    Note:

    Do NOT input TC 000 on MFT 29.

    Figure 3.12.179-13
    This image is too large to be displayed in the current screen. Please click the link to view the image.

  2. If only complete name is available, review W–2s and attachments.

    1. If an address is found, input TC 000, URC 0 with Definer B.

    2. If address is NOT found, establish using campus address, URC 0 with Definer B. See IRM 3.12.179.9.7 for valid campus addresses. See note below prior to establishing the module.

      Note:

      Refer to IRM 3.12.179.46.5, Resolution Procedures for Other Situations, to resolve any unpostable that falls under this criteria prior to establishing the module.

  3. If Entity Code is 3 and the above conditions apply, URC 6 with Definer B to add name line.

  4. If same name and SSN are found on invalid segment, input either TC 013, if you locate a VALID name control, or TC 041 to resequence the taxpayer's account, correct with a URC 0 and cycle as appropriate.

    Note:

    If a TC 150 is already posted to both the invalid and valid taxpayer's account, do not input a transaction that will cause the two accounts to merge (i.e., TC 011, 013, 040, 041).

3.12.179.46.3  (01-01-2012)
UPC 151 RC 0— Resolution when SSN(s) Address Invalid Segment of Master File

  1. Research for better SSN(s) or name control(s).

    If.. Then...
    1 Better SSN(s) and/or Name Controls found based on matches from TRDBV or IRPTRL URC 6 and make corrections
    2. Taxpayer changed their name and made prior year payment URC 6 to post payment to Master File name control
    3. An extension with payment, the most current year return filed or an estimated payment and the taxpayer changed their name Input a TC 013 on the invalid segment using the Name control from the VALID segment, URC 0 and cycle as appropriate
    4. Account was established incorrectly on Master File Input TC 041 with the correct information, URC 0 and cycle as appropriate
    5. Entity is not on Master File but information is available to establish account on Master File Input TC 000 to the invalid segment for the tax year of the document. Close with URC 0 with Definer B unless taxpayer is claiming EIC and/or Personal Exemptions. URC 8 these cases to Rejects and request EIC and/or Personal Exemptions removed. See Figure 3.12.179-14.
    6. Complete name is available but address is not found Check the attached W–2s. Input a TC 000 using the address information found to establish the account, URC 0 with definer B or cycle as appropriate.
    7. No address is found Input TC 000 for the tax year of the document using campus address. URC 0 and cycle as appropriate.
    8. TC29X URC 6 to the invalid segment.
    9. Doc Code 45 INOLES on the invalid number to verify the name control and date.

    Figure 3.12.179-14
    This image is too large to be displayed in the current screen. Please click the link to view the image.

  2. If same name and SSN are found on valid segment, input TC 040 to resequence the account (see IRM 3.12.179.17.8). URC 0 and cycle as appropriate.

3.12.179.46.4  (01-01-2012)
UPC 151 — Resolution Procedures for Prior Year Payments

  1. Use the following when correcting prior year payments:

    If... And... Then...
    1. Unpostable Taxpayer owes on a prior year where taxpayer filed jointly with a spouse/former spouse   URC 6 to post the payment to the SSN and/or Name Control of the debit module
    2. Unpostable Taxpayer no longer owes jointly with a former spouse Is currently filing jointly as a secondary taxpayer on another account URC 6 to post to the current primary taxpayer's SSN and/or Name Control
    3. Unpostable Taxpayer no longer owes jointly with a former spouse Has his or her OWN account on Master File URC 6 to post to the Unpostable taxpayer's current year account
    4. Unpostable Taxpayer no longer owes jointly with a former spouse Is NOT currently filing a joint return and no account is established on Master File Input a TC 000 to URC 6B to change the tax period on the unpostable transaction to the current year. Cycle if necessary (Thursday).

3.12.179.46.5  (01-01-2012)
UPC 151 — Resolution Procedures for Other Situations

  1. Research as appropriate to establish taxpayers' account. Use the following if unable to correct case:

    1. If document was processed to wrong Master File, URC 8 to Rejects and request Rejects cancel the DLN and re-input document to correct Master File. Input CC STAUP if needed.

      Note:

      If payment, secure document using RTR.

    2. Payment documents, URC 8 and have Rejects forward it to Unidentified Unit.

    3. Remittance with extension (TC 460), Form 4868, URC 8 and request a cancellation of DLN and route document to Files. Prepare Form 3244 and route payment to Unidentified Unit.

  2. If TC 460 (non remit) Form 4868, only after thorough research URC D and refile.

  3. If TC 150 for PECF (Presidential Election Campaign Fund) (Dummy 1040X only). URC 8 and request Rejects cancel DLN and refile in original block of documents.

  4. If TC 670 is for a zero amount (non-money amount) with secondary TC 360, URC 2 to Collections.

  5. If Doc Code 24/48/58 and cross reference is "Excess Collections " , research using CCs URINQ/XSINQ and IMFOLI for posting information and URC 6 to correct. If no information found, URC 8 to Rejects to forward to Excess Collections, 6800 Account.

  6. If TC 841/740, route to the Refund Inquiry Unit. See IRM 3.12.179.10.4 for further instructions.

3.12.179.46.6  (01-01-2012)
UPC 151 — Procedures for 1040X (blocking series 290-299 Doc Code 54)

  1. If TC 29X, thoroughly research for TC 150 posting. If found, URC 6 and make necessary corrections. If not found, URC 2 and route to Originator.

3.12.179.46.7  (01-01-2012)
UPC 151 — Procedures for Injured Spouse

  1. If TC 150 is Form 8379 (Injured Spouse), research for original posted TC 150. If TC 150 is found, URC 6 to correct name and SSN. See Figure 3.12.179-15.

  2. If no TC 150 is posted, input TC 000, URC 0 with Definer B.

    Figure 3.12.179-15
    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.179.46.8  (01-01-2012)
UPC 151 — Procedures for MFT 55

  1. If there is no record, establish a Master File entity.

  2. Input TC 000 for year of penalty assessment (MFT 55 only), URC 0 and cycle as appropriate. (Master File will extract and establish CVPN). See Figures 3.12.179-16 and 3.12.179-17 for an overview of UPC 151.

    Figure 3.12.179-16
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Figure 3.12.179-17
    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.179.46.9  (01-01-2012)
UPC 151 — Procedures for MFT 29

  1. If TC 30X, reassign to Examination.

  2. If payment, research for a different SSN and/or name control. If found, release using URC 6.

    Note:

    Always research IMF for the SSN as a primary and secondary.

  3. If a different SSN is not found and the unpostable is a payment (see note below), research to determine if the payment was intended for a different Master File.

    1. If payment was intended for a different Master File, release using URC 8. Request Rejects renumber the document.

    2. If unable to determine where payment was intended, release using URC 8. Request Rejects send the payment to Unidentified.

      Caution:

      Research for TC 150 or indication that a TC 150 has been initiated by Accounts Management (history item). The payment will post long before the loose Form 5329 has been reviewed to determine tax liability. Prior to sending the payment to Unidentified, request the original return to see if there is any information with it.

3.12.179.46.10  (01-01-2012)
UPC 151 — Correcting INTL Unpostables

  1. RESOLUTION—RC 0

  2. Research thoroughly using the following techniques:

    1. Verify whether dual, hyphenated or alternated-dual surnames were transcribed incorrectly.

    2. Make every effort to follow taxpayers' intent.

    3. Research both names thoroughly including the NUMIDENT file using CC MFTRAU.

    4. If taxpayers' signature contains one last name, or a dual name is hyphenated, post the document to that name control. Input TC 013 or TC 000 if needed.

  3. If research reveals that an IRS employee established taxpayers' account under a different surname, input a TC 013.

  4. If no account is present , input a TC 000 on invalid segment.

  5. If no account is present, but SSA/ITIN name control matches one of the taxpayer's names, input TC 000 with Definer B to establish account and cycle as appropriate.

  6. If taxpayer has an account on the invalid segment, input TC 013 to match SSA Name Control, URC 0 and cycle as appropriate.

  7. If SSN is invalid and account is on valid segment, URC 6.

  8. If SSN is valid but you cannot find the name, input TC 000 to establish account on invalid segment using taxpayer's last name (except 1040NR/SS).

  9. If correcting a Form 1040NR/SS and you cannot find an SSN, forward the documentation to the ECU for a temporary number or follow local procedures for assigning temporary numbers.

  10. See the following AC International Figures 3.12.179-18 through 3.12.179-20.

    Figure 3.12.179-18
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Figure 3.12.179-19
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Figure 3.12.179-20
    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.179.46.11  (01-01-2012)
UPC 151 RC 1

  1. CONDITION—RC 1—If the account is not present, TC 670 input to MFT 29 or current year RPS TC 610's and TC 610's with Doc Codes 19, 70, or 76 input with MFT 30 to the valid segment prior to cycle 27 will resequence until cycle 29, then unpost. If input in cycle 27 or later, they will resequence for three cycles and then unpost. Invalid cases DO NOT resequence. Refer to UPC 151 RC 0 for TC 610s that do not meet this condition.

    Note:

    Definer code "Q" for CC IMFOL allows Unpostable tax examiners to "query" payments (TC 610) on the resequencing file by TIN or payment amounts. Additional information on CC IMFOL Q is available in IRM 2.3.51, Command Code IMFOL.

  2. RESOLUTION—RC 1—TC 610 Payments—Complete the following:

    1. To locate the TC 610 payment earlier than cycle 29 use CC IMFOLQ with the payment amount or TIN. If you locate the TC 610 payment, input a TC 611 to ''bring the payment off the "Resequencing file" .

    2. Request original documents from files to verify TC 150 posting.

    3. If TC 150 posted, release TC 610 with appropriate URC to post to same account as TC 150.

  3. Use RTR to review the payment or if not on RTR request a copy from Files.

    1. Research for a different SSN/Name control. If a different SSN/Name control is found, correct using URC 6.

    2. If a different SSN is not found but the document contains a complete name, input TC 000 (if necessary use Service Center address), URC 0 and cycle to post after the account is established.

  4. If unable to establish the account, URC 8 to Rejects. Request Rejects forward the payment to Unidentified.

3.12.179.46.12  (01-01-2012)
UPC 151 RC 2

  1. CONDITION—RC 2—This condition occurs when a TC 611 input to an account containing an RPS TC 610 or TC 610's with Doc Codes 70 or 76, matching the tax period of the TC 610, that is resequencing per UPC 151 RC 1. The TC 610 should be removed from the resequence file and sent as an UPC 151 RC 2.

  2. RESOLUTION—RC 2—Use CC BDINQ (refer to IRM 2.4.25, Command Codes BDADDR, BDADD, BDAPLR, BDAPL, BDOUTR, BDOUT, BDENT and BDINQ). Both cases should be worked at the same time. Coordinate with Dishonored Check Function (DCF) in Accounting to get a copy of bad check, if necessary.

  3. Determine if TC 610 and TC 611 are attempting to post to the same account.

    1. If correct account, establish with TC 000 and close both unpostable cases with URC 0. Cycle unpostable cases to post in same or subsequent cycle as TC 000. TC 611 must post in same cycle as or a cycle after TC 610.

    2. If wrong account and research finds correct account, close both with URC 6. If necessary, input TC 000 to establish account. Cycle cases to post in same or subsequent cycle as TC 000. TC 611 must post in same cycle as or a cycle after TC 610.

  4. If correct taxpayer is NOT found, reassign both cases to Entity Control for assignment of temporary IRSN(s). Inform Entity Control to URC 8 to Rejects informing their function to remove the primary taxpayer's Personal Exemption and/or EIC claimed.

  5. If cases do not contain enough information to assign a temporary IRSN, release both cases with URC 8. Request Rejects cancel the DLN's and forward to DCF in Accounting.

    Note:

    If TC 610 has original return DLN, also prepare a Form 3244.

3.12.179.47  (01-01-2012)
UPC 152 — Name Control Mismatch-Other Than Long Entity

  1. This subsection contains conditions/resolutions for UPC 152.

3.12.179.47.1  (01-01-2012)
UPC 152 RC 0

  1. CONDITION—RC 0–This condition occurs when any other than a long entity TC 150, 430, or 140 is addressing the invalid segment of Master File.

3.12.179.47.1.1  (01-01-2012)
UPC 152 RC 0 — Form 4251 Resolution

  1. RESOLUTION—RC 0–Compare Unpostable name control with Master File name control.

    1. If Doc Code 14, 49, 63, 77, 78, 80, or 81, URC A or 6 to correct name or SSN. If unable to correct, URC D to void Unpostable and destroy Form 4251.

    2. If TC 14X, URC 6 to make necessary changes to SSN and name control. If SSN is on spouse's account, input TC 000 to establish account and URC 0. All others, release with URC D.

    3. If TC 120, GUF Auto-Close URC 2 to SC Disclosure.

    4. If TC 96X, GUF Auto-Close URC 2 to Originator.

  2. If transcription error, release with URC A. See Figure 3.12.179-21.

    Figure 3.12.179-21
    This image is too large to be displayed in the current screen. Please click the link to view the image.

  3. If different SSN is found or SSN(s) are reversed, correct errors with URC 6.

    Note:

    Dual, hyphenated, or alternated-dual surnames are sometime transcribed incorrectly. Make every effort to follow taxpayer's intent. Be sure to research both names thoroughly including the NUMIDENT file using CC MFTRA. If the taxpayer's signature contains one last name or a dual name is hyphenated, post the document to that name control. Input TC 013 or TC 000 if needed.

  4. If name changes, URC 5.

    Note:

    If Entity Code 2 or 3, a complete name line is needed when using URC 5.

  5. All others, request documents pulled from files.

3.12.179.47.1.2  (01-01-2012)
UPC 152 RC 0 — Document Pulled from Files

  1. Documents pulled from Files—Research for better name and/or SSN. If information is found or SSNs of joint filers are reversed, URC 6 to correct.

    Note:

    Ensure both the primary and S-SSN are correct.

  2. Form 8379 (Injured Spouse)—Research for original TC 150 posted.

    1. If information does not match, URC 6 and make changes to name line and SSN if necessary.

    2. If no TC 150 is posted, input TC 013 on the INVALID segment using the Name Control from the VALID segment. URC 0 and cycle as appropriate.

  3. If the Unpostable taxpayer already resides on the valid segment of Master File and filed with a different name but another (unrelated) taxpayer resides on the invalid segment of Master File, assign a temp. number to the taxpayer residing on invalid side or follow local procedures for assigning a temporary number to that taxpayer.

    1. After assigning a temp. number to the taxpayer residing on the invalid side, input a TC 011 to merge the IRSN to the INVALID TIN. (This moves the taxpayer's data residing on the invalid side of Master File to the IRSN).

    2. If a name change for the Unpostable taxpayer, input a TC 013 and cycle delay to post after the TC 011. Release using an URC 0 and cycle to post after the TC 013.

      Note:

      If the Unpostable taxpayer's name has been input incorrectly, make corrections to the name on the return/voucher with an URC 6 and cycle as appropriate.

  4. If the unpostable taxpayer is already on the valid and invalid segments of Master File with previous names used and filed with a different invalid name, see your work leader or transfer the case to Entity Unpostables for further research.

  5. If unable to locate a better name or SSN for the Unpostable, follow local procedures for assigning an IRSN (temporary SSN). Input a TC 000 on the temporary number to establish the account.

    Note:

    If personal exemptions and/or EIC are claimed, URC 8 to Rejects to input a RPC O to deny the primary taxpayer's personal exemption and/or EIC.

3.12.179.47.2  (01-01-2012)
UPC 152 RC 1

  1. CONDITION—RC 1—This condition occurs for transactions that are not covered by UPC 153 or 156. (These transactions need to match only first 3 characters of input transaction with first 3 characters of posted name control.)

    Note:

    Master File will bypass TC 500 cc 52 or 53 with a block and serial of either 88888 or 99999 containing a significant CREF Indicator, TC 971 AC 157, and TC 971 AC 100-106 generated by Master File and sent to MFT 31. Master File will also bypass for TC 013 and TC 014 with block and serial of 88888, TC 594 cc 84 with block and serial of 99999, TC 290 Julian Date 997 directed to MFT 31, and TC 370 with Julian Date 997 or 999. Transactions with Doc Code 17, 18, 19, 20, 70, and 76 will resequence for two cycles prior to unposting.

  2. RESOLUTION—RC 1—Complete the following:

    1. If taxpayer changed their name, input TC 013 on the INVALID account using the Name Control from the VALID account and URC 0 (cycle as appropriate). If prior year payment and applied to correct taxpayer; post payment to Master File name control, URC 6.

      Note:

      Do not input a TC 013 if a New SSA N/C is present on the module and the TC 150 has also unposted, URC 0 and delay one cycle.

    2. If unable to determine correct taxpayer, research for better name/SSN. If better name or SSN is found, URC 6 to make corrections.

    3. If TC is 640, 670 (including extensions with a remittance) or 680 and you cannot find taxpayer, URC 8 to Rejects to route to Unidentified.

    4. If TC 610 goes Unpostable after resequencing, post payment to Master File name control with URC A.

    5. If TC 460 or 670 (no remit extension), URC D and route to files.

    6. All others URC 2 or 8 as appropriate and route documentation to Originator.

    7. If a different name or SSN could not be located, follow Service Center procedures for assigning a temporary SSN. Request the document and forward to Rejects to enter a RPC O to deny Primary Exemption and/or EIC.

3.12.179.47.3  (01-01-2012)
UPC 152 RC 2 — MFT 55 TC 013 Mismatch

  1. CONDITION—RC 2—This condition occurs because MFT 55 TC 013 must match on the first four characters of first and last names.

  2. RESOLUTION—RC 2—Research to learn corrective action.

    1. If we can determine a VALID Name Control, URC D and input TC 013 on account residing on VALID segment.

    2. If corrective action cannot be determined , URC 2 and route to Originator (Exam or Collection). See Figure 3.12.179-22 for an overview of UPC 152.

    Figure 3.12.179-22
    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.179.48  (01-01-2012)
UPC 153 — Long Entity Addressing Invalid Segment of Master File

  1. This subsection contains conditions/resolutions for UPC 153:

  2. The following Command codes are useful but not inclusive when researching this condition:

    • Current processing year: INOLE, NAMES, NAMEI, UPTIN

    • Prior year payments: IMFOLI, INOLET, UPTIN, NAME/NAMES

    • Name change/Establishing an account: ACTON, ENMOD, ENREQ, INCHG

3.12.179.48.1  (01-01-2012)
UPC 153 RC 0

  1. CONDITION—RC 0—This condition occurs on a name control mismatch—long entity TC 150, 140, or 430 addressing invalid segment.

  2. RESOLUTION—RC 0—Compare Unpostable name control with Master File name control.

    1. If Unpostable name control is WRONG, URC 6 and make corrections. Destroy Form 4251.

    2. If Unpostable name control is correct and TC 140, print UPRES display. URC 2 and route to SCCB.

    3. If both the name control and the TIN are wrong, input a TC 013 on the INVALID segment using the Name Control from the VALID segment. Enter URC 6 with definer code B to correct the TIN. Cycle as appropriate. See Figure 3.12.179-23.

      Figure 3.12.179-23

      This image is too large to be displayed in the current screen. Please click the link to view the image.

    4. If SSN(s) on return are reversed, correct both SSN(s) with URC 6.

    5. If SSN(s) are correct but name changes are required, (i.e., taxpayer shows a name change on document) URC 5.

3.12.179.48.2  (01-01-2012)
UPC 153 — Procedures for Same Taxpayer found on Valid Side of Master File

  1. If Unpostable taxpayer is found on valid segment, follow local procedures for assigning a temporary number to taxpayer on invalid side of Master File.

    1. Input TC 011 to move Master File taxpayers' data to the IRSN.

    2. If a name change is necessary for Unpostable taxpayer residing on VALID segment, input TC 013 delayed to post after TC 011. URC 0 and cycle as appropriate.

      Note:

      Local procedures vary on the issuance of notification to the taxpayer that resides on the invalid side of Master File.

    3. If the unpostable unit issues an IRSN, correspond to the taxpayer with a 685C letter.

    4. If the Entity Unpostable unit issues the IRSN, request they inform the taxpayer with a 685C letter.

  2. If the taxpayer residing on the invalid side of Master File also claimed invalid Personal Exemptions and/or EIC, the case must be forwarded to Rejects (after assignment of the IRSN). URC 8 to Rejects and request they issue the appropriate TPNC(s) to deny the Personal Exemption and/or EIC claimed. See Figure 3.12.179-24 for an overview of UPC 153.

  3. If taxpayer is found on valid segment with SAME name, input a TC 040 to resequence the taxpayer to the invalid side of Master File. URC 0 and cycle as appropriate.

    Note:

    NOTE: When the next DM-1 update is completed, the taxpayer's account will be moved to the valid segment of Master File.

    Figure 3.12.179-24
    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.179.48.3  (01-01-2012)
UPC 153 — All Others

  1. Send Form 4251 to Files (for original document).

    1. If different Name/SSN is found, follow above procedures.

    2. If a different Name/SSN is not found, assign a temporary number following local procedures. Close with an URC 8 to Rejects with instructions for input of a RPC O to deny the taxpayer's personal exemption due to the IRSN or invalid TIN. If your Unpostable unit does not assign temporary numbers, request Entity forward the document to Rejects after assigning the temporary number.

3.12.179.48.4  (01-01-2012)
UPC 153 — Correcting INTL Unpostables

  1. RESOLUTION—RC 0—AUSPC only INTL—Use the following when processing International taxpayers:

    1. Often, International taxpayers have dual or hyphenated surnames that they alternate in using and that can be transcribed in error.

    2. Research both names thoroughly, reviewing signatures, entity information on the return, Master File information, and CFOL Command Codes including CC NUMIDENT file using MFTRA.

    Note:

    Make every effort to follow the intent of taxpayer.

  2. Use the following resolution procedures:

    1. If Unpostable name is WRONG, URC 6 and make corrections. Destroy Form 4251.

    2. If Unpostable name is correct and TC 140, print UPRES display. URC 2 and route to SCCB.

    3. If both Master File and Unpostable name control are different, TC 013 to correct names. URC 6 and cycle as appropriate.

    4. If the taxpayer's signature contains one last name or dual name is hyphenated, post the document to that name control. Input TC 013 or TC 000 if needed.

3.12.179.48.5  (01-01-2012)
UPC 153 — Procedures for Taxpayer is Claiming EIC with Erroneous,"TIN, Temporary TIN, or ITIN"

  1. Taxpayers (for tax period 1996 and subsequent) with an ATIN/ITIN or IRSN are ineligible for EIC. If a taxpayer is NOT VALID on Master File, but has a VALID SSN (first time filing, changes in marital status, etc.), they may claim EIC.

  2. If able to determine if EIC has already been denied by ERS, no further action is necessary.

  3. If the taxpayer's account is for 1996 and subsequent and they are claiming EIC with an ITIN, invalid, or temporary (900) number, thoroughly research the taxpayer's account using CC IRPTR with Definer L and CCs INOLE, NAMES, and NAMEI.

  4. DO NOT reassign or change the TIN(s) to an ITIN or 900 Number. If this is necessary to post the account, URC 8 to Rejects with appropriate remarks.

  5. After reviewing the taxpayer's employment information and ensuring it is the correct taxpayer, correct using the following:

    1. If valid TIN but they have not applied for a name change with SSA, establish their account with Master File. URC 0 or 6 as appropriate.

    2. If taxpayer on valid segment has changed their name, input a TC 013, Correct with URC 0 or 6 as appropriate and input a cycle delay as needed.

  6. If the taxpayer is claiming EIC and you cannot determine a valid number, URC 8 to Rejects with the appropriate comments:

    1. Erroneous SSN and EIC Claimed.

    2. Temporary SSN and EIC Claimed.

    3. ITIN and EIC Claimed.

3.12.179.49  (01-01-2012)
UPC 154 — Math Error Processing

  1. CONDITION—RC 0—This condition occurs with TC 290 with Priority Code 6 if the math error freeze is not significant or there is an unreversed TC 470 cc 94 present.

  2. CONDITION—RC 1—This condition occurs with TC 29X with Priority Code 7 and there is no TC 470 cc 94 present.

  3. CONDITION—RC 2—This condition occurs with TC 470 cc 94, if the math error freeze is not significant or no TC 29X blocking series 770–789 present.

  4. CONDITION—RC 3—This condition occurs with TC 472 cc 94 if there is no TC 470 cc 94 posted.

  5. CONDITION—RC 4—This condition occurs when a TC 29X (except TC 294/295 blocking series 900–929 or with Julian Date 999) attempts to post to a module containing an unreversed TC 570 generated from adjustment processing (MFT 30 only).

  6. CONDITION—RC 5—This condition occurs with TC 29X with blocking series 770–789 and an unreversed TC 470 cc 94 is present on the module.

  7. CONDITION—RC 6—This condition occurs with TC 470 cc 94 and there is an unreversed TC 470 cc 94 present on the module.

  8. RESOLUTION—RC 0 through RC 6—GUF Auto-Close URC 2 to Originator.

3.12.179.50  (01-01-2012)
UPC 155

  1. CONDITION—RC 0—This condition occurs when a TC 29X or 30X attempts to post to a module restricted from generating interest or if the module contains a non-restricting TC 340.

    Note:

    Master File will bypass for TC 290/300 for a zero amount providing no secondary transactions are present or if the adjustment record contains TC 34X or 77X. Master File will also bypass for TC 291, 295, 299, 301, 305, or 309 if the sum of TC 34X is zero; or for a non-restricting TC 340 if the module contains a secondary transaction of TC 270 or TC 271 only. Note that if interest is restricted due to TC 604 or TC 608, Master File will not bypass the unpostable unless the adjustment contains a TC 340 or 341 or the TC 290/300 is for zero amount with no secondary transactions.

  2. RESOLUTION—RC 0—Use the following:

    1. If Form 1040X (29X) with Doc Code 54, Blocking Series 200-299, GUF Auto-Close URC 2 to Accounts Management.

    2. All other TC 29X or TC 30X, GUF Auto-Close URC 2 to Originator.

  3. CONDITION—RC 1— This condition occurs when a TC 29X or 30X is input to a module containing a prior posted TC 971 AC 64 and either a TC 29X or 30X.

    Note:

    Master File will bypass this condition if the input adjustment contains TC 340 or TC 341; if a TC 290/300 is for a zero amount providing no secondary transactions are present; if the TC is 291, 295, 299, 301, 305, or 309; or if a corrected UPC 155.

  4. RESOLUTION—RC 1—GUF Auto-Close URC 2 to Originator.

    Note:

    If the Nullification Code cannot be determined by the Employee Number, URC D with remarks.

3.12.179.51  (01-01-2012)
UPC 156 — Valid Segment of Master File Name Control Mismatch

  1. This subsection contains conditions/resolutions for UPC 156.

  2. CONDITION—RC 0—This condition occurs when a name control mismatch—TC 150 or 430 (Entity Code 2 or 3) or TC 140 mismatches name control on valid segment. Exceptions for TC 150, 140, or 430, Entity Code 1, 4, and 5 are in PRP 460–33 and 460–39.

    Note:

    Dual, hyphenated, or alternated-dual surnames are sometime transcribed incorrectly. Make every effort to follow taxpayer's intent. Be sure to research both names thoroughly including the NUMIDENT file using CC MFTRA. If the taxpayer's signature contains one last name or a dual name is hyphenated, post the document to that name control. Input TC 013 or TC 000 if needed.

  3. RESOLUTION—RC 0

    1. If transaction is Form 8379 (Injured Spouse), research for original posted TC 150. If information does not match correct name line and/or SSN, URC 5 or 6 as appropriate.

    2. If TC 140, use CC TDINQ with Unpostable and Master File name. If taxpayer is the same person, URC 6 or A as appropriate and post to Master File name. If taxpayers are different, URC D.

    3. If TC 150 or 430 and taxpayer changed their name, URC 5. If taxpayers are the same and Master File name is correct, URC 6 or A to correct name control.

    4. If taxpayers are the same individual(s) and both Unpostable and Master File name controls are incorrect, TC 013 to change name on Master File to agree with return name. URC 6 with Definer Code B and cycle as appropriate. See Figure 3.12.179-25.

    5. If SSNs are reversed, correct SSNs using URC 6. If the Entity Code is other than 1, enter the Name Line. See Figure 3.12.179-26.

    Note:

    If EC 2 or 3, a complete name line is needed when using URC 5.

    Figure 3.12.179-25

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Figure 3.12.179-26

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.179.51.1  (01-01-2012)
UPC 156 — Resolution When Missing Taxpayer Information

  1. Research for better SSN/Name using CC MFTRAU. If a different SSN is found, URC 6.

  2. If document is a payment and does not contain enough information to correspond, refer to the following (4).

  3. If still unable to find a better Name/SSN, correspond with Letter 239C. Suspend case with UPCAS SC.

    1. If taxpayers' reply shows a better SSN, URC 6.

    2. If taxpayers' reply shows SSN is correct and a name change has occurred, URC 5.

  4. If taxpayers' reply does not contain different SSN or there is not enough information to correspond or no reply and document is payment, URC 8 and route to Unidentified.

  5. If document is a return and does not contain enough information to correspond, reassign to Entity for assignment of a temporary IRSN. Add a notation to the cases advising Entity the return should be released using an URC 8 to Rejects. Rejects must delete the primary exemption and EIC.

  6. If a document is a return and taxpayers' reply does not contain a different SSN or they don't reply to a request for additional information, follow local procedures for assigning a temporary number.

3.12.179.51.2  (01-01-2012)
UPC 156 — Resolution Procedures for E-Filed Returns

  1. Use IDRS Command Code TRPRT for a Graphic Print and CC TRDBV for Transcript Prints.

  2. See Figure 3.12.179-27 for an overview of UPC 156.

    Figure 3.12.179-27
    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.179.52  (01-01-2012)
UPC 157 RC 0 (FSC 5) and RC 1 (Generated Name Control)

  1. CONDITION—RC 0—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.

    Note:

    Master File will bypass this condition for a corrected UPC 157.

  2. RESOLUTION—RC 0—Research the two immediately preceding tax periods. If the taxpayer filed with FSC 5 for the two preceding years, URC 8 to Rejects with the following instructions.

    1. If a dependent is claimed, request Rejects change FSC to 4.

    2. If a dependent is not claimed, request Rejects change FSC to 1.

  3. CONDITION—RC 1—This condition occurs when a generated name control does not match primary name control.

  4. RESOLUTION—RC 1—Compare names on document and Master File. (Use signatures for correct spelling).

    1. If Master File name is correct, URC 6.

    2. If Unpostable name is correct, URC 5.

3.12.179.52.1  (01-01-2012)
UPC 157 RC 2 — Joint Name Line

  1. CONDITION—RC 2—This condition occurs when a TC 000, TC 01X containing name information, TC 140, 150, or 430 with a joint name line that:

    1. Contains an ampersand (&) and is not followed by a minimum of a blank space, alpha, blank space, alpha.

    2. The & is followed or preceded by blank space, blank space.

    3. The & is part of the last name.

    4. FSC is other than 2 or 7 if the & is included in the name line or the "To last name line" is blank.

    Note:

    Master File will consider the first alpha as the first name and second alpha as the last name. If the SSN is invalid the condition will unpost.

  2. RESOLUTION—RC 2—Compare names on document with Master File.

    1. Research thoroughly to determine the correct name and/or TIN information.

    2. URC D to void the unpostable if ABLE to determine the correct name control/TIN. Re-input the information using CC INCHG.

      Note:

      When using CC INCHG for entering the Joint Filed name line information, the second name line should be used to enter taxpayer information and titles such as Executor, POA, Guardian, Custodian, etc. It is not to be used for the continuation of the primary name line.

    3. URC 2 to originator if UNABLE to correct the unpostable condition.

    4. DO NOT resend to originator if the Unpostable unit is able to correct the unpostable condition using CC INCHG.

    5. For additional information, refer to IRM 3.12.179.17.7, IMF Name Changes (TC 013).

  3. If unpostable condition is TC 150 or TC 430 (non-generated transaction), correct by comparing the names on the document and Master File. Use signatures, W-2s, etc. for correct spelling of name.

    1. If Master File name is correct, URC 6.

    2. If Unpostable name is correct, URC 5.

    3. If unable to correct, URC 8 to Rejects for corrective action(s).

  4. For E-File returns, research TRDBV, INOLE, NAMES, and/or NAMEI, on both segments if necessary, to obtain the secondary taxpayer's SSN and last name.

    1. If INOLE for the primary or secondary taxpayer contains a joint name line with the same joint taxpayer's on the Form 4251, URC 6 and correct the name line to match INOLE.

    2. If INOLE for the primary or secondary does not contain a joint name line with the same joint taxpayers on the Form 4251, URC 6 and shorten the name line to include the secondary's last name, using the name shortening rules in (5).

  5. Follow the rules in IRM 3.12.179.17.6.4 in sequential order to shorten a name line to 35 characters. See IRM 3.13.5, Individual Master File (IMF) Account Numbers, for additional information.

    Note:

    As soon as a rule shortens the name line to fulfill the 35 character space constraint, discontinue following the remaining rules.

3.12.179.52.2  (01-01-2012)
UPC 157 RC 3 — Invalid Spousal SSN

  1. CONDITION—RC 3—This condition occurs for the following:

    1. TC 000, 01X-04X, 080, 140, 150, or 430 containing a S-SSN of 123456789 or nine of the same number (ex. 111111111).

    2. TC 017 with a Justification indicator input with a S-SSN starting with 9 (This check is bypassed if the S-SSN is an ITIN).

    3. TC 150 containing RPC E containing a S-SSN starting with 9 (This check is bypassed if the S-SSN is an ITIN).

    4. TC 000 or TC 016 either with a Justification indicator input to an SSN starting with 9 (This check is bypassed if the S-SSN is an ITIN).

  2. RESOLUTION—RC 3— Research for a valid S-SSN by checking the return and attachments and using CCs INOLE, NAMES, etc.

    1. If a valid S-SSN is located, URC 6 and correct the S-SSN.

    2. If a valid S-SSN is not located, URC 8 to Rejects with instructions to remove the S-SSN and related exemptions from the account. Remove any RPC E .

3.12.179.52.3  (01-01-2012)
UPC 157 RC 4 — Invalid SSNs

  1. CONDITION—RC 4—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.

  2. RESOLUTION—RC 4—Research for a valid SSN by checking the return and attachments and using CCs INOLE, NAMES, etc. If payment transaction, research RTR.

    1. If a valid SSN is located, URC 6 and correct the SSN.

    2. If a valid SSN is not located ,use the following table to close the unpostable:

    If... Then...
    TC 150 Reassign to Entity for assignment to an IRSN.
    Payment - TC 610, TC 670, or TC 430 Secure payment documents. URC 8 and have Rejects forward to Unidentified.
    TC 670 for a zero amount URC D and route to Files.

3.12.179.53  (01-01-2012)
UPC 158 — Estimated Penalty/Duplicate Assessments/Abatements

  1. CONDITION—RC 0—This condition occurs when a TC 30X or 29X blocked other than 200–299 or 930–949, carries credit reference number 806 or 807, not containing a secondary TC 17X if the module contains a prior posted TC 170 or TC 171 with Doc Code 17, 18, 24, 47, 51, 52, or 54.

    Note:

    Master File will bypass this condition if TC 290 contains a priority code 1 or 8 or the TC 300 contains a priority code 8.

  2. RESOLUTION—RC 0—GUF Auto-Close URC 2 to Originator.

  3. CONDITION—RC 1—This condition occurs when:

    1. TC 290, 294, 298, 300, 304, or 308 for a significant amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of a previously posted TC 290, 294, 298, 300, 304, or 308 for a significant amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ; or

    2. TC 291, 295, 299, 301, 305, or 309 for a significant amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of a previously posted TC 291, 295, 299, 301, 305, or 309 for a significant amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ; or

    3. TC 300 for a significant amount ≡ ≡ ≡ ≡ ≡ ≡ of a prior TC 295 or TC 299.

    4. TC 29X/30X containing a reference number 806, 807, or 766 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of a prior posted matching transaction (example, reference number 806 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ )

      Note:

      Master File will bypass RC 1 with a corrected UPC 158 or if the TC 29X contains a priority code 1 or 8 or the TC 30X contains priority code 8.

  4. RESOLUTION—RC 1—GUF Auto-Close URC 2 to Originator.

3.12.179.54  (01-01-2012)
UPC 159 — No Existing Tax Module

  1. This subsection contains conditions/resolutions for UPC 159.


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