This IRM Section provides "specific" IMF and PMF information, guidelines, and procedures for resolving unpostables using the Generalized Unpostable Framework (GUF).

It also provides directions to all individuals who use the GUF to display, research, suspend, and close INDIVIDUAL or FILES type unpostable cases. See IRM 3.12.32 General Unpostables, for a description of INDIVIDUAL and FILES unpostable cases.

The following is a partial list of Internal Revenue Manuals (IRMs) that contain information for correcting Unpostable conditions:

IRM 3.12.32, General Unpostable Framework (GUF), provides the information on:

Tax Examiners should not reassign cases to or from themselves to another employee number or area.

Maintain the integrity of the Master File by identifying transactions that are not compatible with existing Master File data or normal submission processing campus operating procedures.

Review the unpostable records in a manner that will result in expeditious processing, proper posting, and minimize adverse taxpayer contact.

Unpostables will be loaded by the Operations Branch and divided into the Unpostable, Fraud Detection, Examination, Statute, and Entity inventories within three days after campus receipt from Enterprise Computing Center at Martinsburg (ECC-MTB) / Enterprise Computing Center at Memphis (ECC-MEM).

New Unpostables will be loaded Monday night and available for work Tuesday morning. Weekly GUF reports will be available Wednesday morning. GUF corrections will be run/transmitted on Tuesday night in order to meet the the ECC-MTB/ECC-MEM weekly update. Missing this update will cause adverse effects (i.e., incorrect cycling).

Each submission processing campus will run the GUF closures prior to loading the new receipts on Tuesday.

The following submission processing campuses are consolidated at ECC-MTB:

The following submission processing campuses are consolidated at ECC-MEM:

In January 2012 with CADE 2 implementation, the following cycles will be accelerated and will impact Unpostables processing:

All new unpostables will be available to work on Tuesday morning. The GUF Closing runs will occur on Tuesday evenings.

For example – Unpostable conditions identified on transactions input in the campus in any given cycle (with new cycle close of Wednesday), will be processed by Master File on Thursday and will be available in Unpostables to work as new inventory the immediately following Tuesday.

IMF Master File will begin processing and posting specific transactions daily. IMF will also identify unpostables transactions each day of the cycle. However, GUF will continue to run weekly. Unpostables for all 5 days of the IMF cycle will be marked for GUF to locate for opening runs to begin on Monday.

IMF will not re-analyze the account at the end of the cycle to determine whether the unpostable condition has been resolved. There is a potential that the transaction needed to resolve the unpostable condition may post on a subsequent day in the same cycle. In this situation, the unpostable can be closed with URC 0.

GUF 07 reports should contain multiple IMF data rows for each day of the production cycle (data for Day 1 of the cycle, data for Day 2 of the cycle, etc.)

Not all transactions or accounts will post in IMF daily. Transactions or accounts marked as weekly will result in the transactions resequencing until Master File processes the end of the cycle on Thursday.

Corporate Files On Line (CFOL) Command Codes will contain an indicator on the screen to identify whether the IMF account is a Daily account or a Weekly account.

When resolving Unpostable records, follow the intent of the initiator/taxpayer as far as possible within the provisions of the Internal Revenue Code and the appropriate Master File computer program constraints (e.g. Computer Condition Codes, Freeze Codes, etc.). Ensure the correct procedures are followed in the applicable IRM 3.11, IRM 3.12. and IRM 3.24. If there is a conflict between the general and specific instructions, notify Headquarters for determination.

Include priority for processing payment transactions and the use of STAUP. See IRM 3.12.179.13.2 for Integrated Data Retrieval System (IDRS) STAUP guidelines.

In order to ensure consistency in correspondence, use the guidelines in IRM 3.12.179.9.

The Unpostable function should exercise precautions when correcting unpostable records. When a payment is identified for a particular tax module and has posted or unposted within another module, proper research and credit transfers should be input to the correct taxpayer's Taxpayer Identification Number (TIN), and/or Tax Period. Accurate posting of these accounts should expedite processing and minimize adverse taxpayer contact.

Weekly management review of unpostables should include identification of unpostables to be assigned and worked in the following priority.

Weekly management review should include:

To minimize delays and costs to other campus functions:

Cash and non-cash remittances found during processing after the mail opening operation are "discovered remittances" .

It is the responsibility of the Unpostable Tax Examiner to review the envelope for the possibility of a remittance when working unpostables that involve missing payments.

See IRM 3.0.273, Administrative Reference Guide, contains the proper procedures for control of remittances found during processing operations.

Under certain limited circumstances where "hardship" exists, the Service may issue a manual refund of excess credits without first satisfying outstanding tax liabilities. These refunds are known as "Offset Bypass Refunds" (OBRs). OBRs may not be issued to bypass a Treasury Offset Program (TOP) obligation. Credits holding on an account are not eligible for refund to the extent that they will satisfy a TOP obligation.

OBRs can be requested by any functional office and must be signed by the authorized approving official as determined by your function.

See IRM 21.4.6, Refund Offset, and IRM 3.17.79, Accounting Refund Transactions, for instructions as to what situations qualify for manual refunds, and how to complete the manual refund forms (Form 5792, Request for IDRS Generated Refund, and Form 3753, Manual Refund Posting Voucher).

Slipped or mixed block conditions originate with the input of payments to the computer system. This can occur through the Integrated Submission and Remittance Processing (ISRP), Lockbox, and IDRS.

Key elements in identifying a slipped or mixed block condition are relatively easy to recognize and include:

See IRM 5.12.3, Certificates Relating to Liens and Claims for Damages Under IRC § 7432; within IRM 5.12.3.2.1(5) regarding the necessity of a manual lien release. Employees of functions with access to the Automated Lien System (ALS) will input lien release requests in these situations. For those functions that do not have access to ALS, determine the Centralized Lien Unit (CLU) lien release contact on the IRS intranet by going to:

An internal use only telephone number is also provided along with the contact information provided on the CLU website. Ensure all e-mail communications regarding liens are via secure E-mail.

IDRS Command Codes that create a transaction for posting to the Master File will have the TIN and TIN/name control validated using the Taxpayer Index File (TIF) and the National Accounts Profile (NAP).

Command Codes will not return the "Request Completed" response until the TIN and TIN/name control have been validated by the NAP as on the Master File that the transaction will attempt to post to.

IDRS Command Codes affected by On-Line Entity (OLE) validation require the entering of a TIN and Name Control matching an existing Master File. The affected command codes are:

If the communication lines to the NAP are not available, the message will be "CRS/NAP ACCESS NOT AVAILABLE" .

If the NAP is not available, the message will be "NATIONAL ENTITY FILE NOT AVAILABLE" .

MRS is an automated research system which eliminates most microfilm research done in Campuses and Area Offices.

MRS is accessed through the use of CC MFTRA, via IDRS terminal. The most common requests are:

You may request a hard copy transcript for your research.

IDRS is a computer system with the capability to retrieve and update stored information of taxpayer's accounts on Master Files. Research of IDRS is performed through the use of various command codes input via an IDRS terminal.

Some of the most common Command Codes (CCs) used for research are as follows:

The following is a list of partial Command Codes used to input an action to the taxpayer's account:

The following is a partial list of Pending Transaction Identification codes on IDRS:

The Remittance Transaction Research (RTR) system is a researchable database that contains remittance processing data and images from ISRP and Lockbox Bank processing sites. Payment transaction data is made available to access images of remittances and related documents to conduct on-line research to correct processing errors.

RTR provides 3 years of images online for immediate retrieval. Images more than 3 years old are stored offline. These can be retrieved through an online request, which is retrieved and made available by the next business day. Historical data and images in both the old RTR and InfoImage systems will be converted and made available. Historical data and images from the Lockbox Banks will not be made available.

Authorized Access—GUF users are authorized to access only those accounts required to accomplish their official duties. GUF users must not access their own or spouse's account, the account of a friend, relative or coworker, or any account in which they have a personal financial interest.

Protection of the GUF User Employee—It is essential that only properly authorized employees have access to command codes since the IDRS terminals can be used to change taxpayers accounts. It is equally important that employees be protected from other personnel using their identification since the only record of the employee making the change will be computer generated from the operator's log-on information.

Proper use of CCs SINON and SINOF will provide protection to the employee. However, employees must properly safeguard their password in order to obtain the benefits of the system. Also the GUF CCs should be authorized only for employees requiring access to unpostable records to assign, close, suspend, display and/or review unpostable cases.

Accessing the GUF via IDRS—The GUF is accessed by the Command Codes UPDIS, UPASG, UPCAS, UPBAT, UPTIN, UPRES, and UPREV. Once signed onto IDRS, an employee may access the command codes that are authorized as determined by the employees profile.

All unpostable cases will be assigned on GUF in the following manner:

Campus assigned cases can be closed by any employee having access to the campus through their profile.

Unit assigned cases can be closed by an employee carrying the same digits in the 3rd, 4th, and 5th positions of their employee number, and the 1st and 2nd position digits are within the campus through their profile.

Only the specific employee to whom the case is assigned may close individual assigned cases. MASS (batch) closures are not allowed.

For IDRS purposes the campus sites will have Office Identifiers. These numbers are NOT replacing the two digit File Location Codes in the DLN.

The campus has connecting Area Offices (AOs) assigned to each site that represent the former District Offices.

END OF YEAR—All assigned IMF unpostables from cycle 48 and prior will be closed and treated as original input data if in "A" (assigned) status. The system will automatically generate "SPECIAL CLOSURE" in the remark field.

The following GUF Categories are excluded from the End-of–Year special closure process:

If any of these Unpostables repeat, an "S" indicator will be generated highlighting that these cases were from the special closure program. The old sequence number will be retained and assigned to the case.

"CGEN" (Computer Generated) will be displayed in the employee number field on the appropriate listings.

Each unpostable record that is corrected with URC 1 is placed in "manual" status on the Service Center Control Files (SCCF).

The other times URC 1 can be used are when there are program problems or when an IRA TC 150 needs to be input to IMF.

Do not route reinput (URC 1) documents to Data Control, except at the request of that function.

Remarks (Line 8 of UPRES) must always be entered when closing an unpostable with URC 1. If remarks are not entered, the system will not accept the correction and display an error message. Remarks must state why the unpostable is being closed with URC 1.

The Form 8749 (or locally developed form) must be used when case is routed to another area.

All appropriate research should be performed and attached before routing the case. Ensure the appropriate boxes are completed. See Figure 3.12.179–1 and following table.

Figure 3.12.179-1

The following provides the URC validity checks for CC UPRES, including the valid Master Files:

In addition to CC UPRES for individual closings, CC UPBAT is used for multiple cases being resolved with the same URC. However, the CC UPBAT URC actions are not directly updated. They are generated into each resolved record during end-of-day (EOD) processing. Each closed batch record has the generated URC applied to the record via a definer code if all the cc validity checks are met.

The GUF system automatically closes some Unpostable conditions without any tax examiner involvement. These cases are systemically sent to the initiator. Due to systemic limitations of GUF and Master File, some cases may still require human intervention. In these instances, the Unpostable employee must correct the cases manually. For a complete list of automatic closures, see IRM 3.12.32, General Unpostable Framework.

The Unpostable unit must ensure that cases that do not auto-close are not overlooked.

Third Requests—Input a third request after 14 work days from the second request.

If the unpostable document is canceled (excluding tax returns, payments, or extension),

If the unpostable document is to be canceled and is NOT attached behind the return or routed to the initiator, destroy the document.

If the posted return was filed more than seven years ago, DO NOT request the unpostable return to be associated with it. Request that the return to be refiled in its original block after the DLN is canceled.

Before correcting, ensure the DLN on the document matches the DLN of the unpostable. If the document contains two DLN's and both appear to be "live" (not crossed through or canceled), contact your supervisor or lead to research.

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA)). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, if additional information is required.

While the Internal Revenue Service (IRS) is continually working to serve customers in a quality manner, some taxpayers still have difficulty getting solutions to their problems or getting timely and appropriate responses to their inquiries. Per IRC § 7803(c), Congress established the office of the National Taxpayer Advocate (NTA) and its functions within the IRS to assist these taxpayers. TAS has identified criteria that qualify taxpayers for TAS assistance. The Case Advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.

Employees should not view TAS Case Criteria as a means of excluding taxpayers from TAS, but rather, as a guide to TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief.

This subsection contains information on the Restructuring and Reform Act of 1998, Section 3705, which provides identification requirements for all IRS employees when communicating with taxpayers and/or their representatives on tax-related matters.

All IRS employees, in the field, national, or area office, who communicate by telephone, through correspondence, or face to face with taxpayers or their personal representatives on tax-related matters are required to provide (at a minimum) the following information:

The IDRS numbers and numbers for some other letter systems are automatically generated. If it is not generated, or a handwritten note is prepared, the ID Card (badge) number must be used.

Employees who have toll-free telephone numbers may also provide their location for identification purposes. Faxes to taxpayers on tax-related matters are considered manually-generated correspondence and must include the above required information. All faxes to taxpayers must follow the requirements outlined in IRM 11.3.1, Introduction to Disclosure.

When a taxpayer requests to speak with a specific employee who previously handled the inquiry or request, or complains about the level of service previously provided, every attempt should be made to resolve the taxpayer's inquiry. If the issue cannot be resolved, the employee should refer the issue using established procedures to his or her manager.

Correspondex letters will require a specific employee name and telephone number only if the employee initiating the correspondence is in the best position to respond to any taxpayer questions regarding the correspondence or the employee is asking for additional case-related information.

It is not necessary to repeat the ID Card (badge) number on a subsequent contact, when the nature of an employee's work involves multiple contacts with the same taxpayer, and the employee has given the taxpayer (either telephone or in-person) their ID Card (badge) number on the first contact.

When contacting taxpayers by telephone, you must be sure you are speaking with the taxpayer or authorized representative before disclosing tax information. See the Taxpayer Authentication guidelines in IRM 21.1.3, Operational Guidelines Overview, within the Required Taxpayer Authentication portion and IRM 21.1.3.2.4, Additional Taxpayer Authentication. Also, before leaving a message on a taxpayer’s answering machine, review IRM 11.3.2, Disclosure to Persons with a Material Interest, when:

and you can't resolve the taxpayer's issue the same day, then prepare and forward Form 911, Request for Taxpayer Advocate Service Assistance, to the Local Taxpayer Advocate (see IRM Part 13, Taxpayer Advocate Service).

Unpostables can utilize any means to contact a taxpayer in order to expedite the resolution of an unpostable.

This subsection contains information on missing signatures and W–2's.

The service should make every effort to locate good addresses for those taxpayers whose Master File addresses are undeliverable.

Research CC ENMOD for a pending or posted address change. If found, correct and re-mail the letter.

Research undeliverable letters for operational errors, incomplete or incorrect name and erroneous or extraneous data. If found, correct and re-mail the letter.

Check other schedules or documents attached to the return to see if there are other addresses at which the taxpayer may be contacted. If there are, reissue correspondence.

Private Mailbox (PMB) companies are being used as substitutes for the U.S. Post Office.

When completing address information for Private Mailboxes, the PMB information must be entered using the correct standard format. Do not include the "#/pound sign" when entering an address or a change of address. An example of a correctly entered address is as follows: