3.12.179  Individual Master File (IMF) Unpostable Resolution

Manual Transmittal

November 20, 2014

Purpose

(1) This transmits revised IRM 3.12.179, Error Resolution, Individual Master File (IMF) Unpostable Resolution.

Material Changes

(1) Editorial Changes have been made throughout this IRM.

(2) Replaced acronym "TPE" with "tax period ending" throughout this IRM.

(3) Replaced Financial Management Services (FMS) with Bureau of Fiscal Services (BFS) through out this IRM.

(4) Several new Figures and Exhibits have been added and deleted. All Figures and Exhibits have been renumbered accordingly.

(5) 3.12.179.1.1 Added Note to paragraph 3(a) that refers to IRM 25.6.1.6.5 for statute expiration dates .

(6) 3.12.179.1.3 Added Note to paragraph 2(d) to input TC 599 CC 017/018 on TC 150 cases closed with URC 8.

(7) 3.12.179.1.4 Removed duplicate information, note below paragraph 2 and all of paragraph 3.

(8) 3.12.179.1.5 Removed duplicate information , note below paragraph 4.

(9) 3.12.179.1.6 Various Changes.

  • Added new paragraph 1 that explains unpostable numerics.

  • Added new paragraph 3 that states to edit erroneous info on source documents.

  • Added new Figure 3.12.179–1 CC ESTABDO to paragraph 5(d).

  • Deleted paragraph 5(f) because it was a duplicate of paragraph 5(e).

  • All paragraphs have been renumbered accordingly.

(10) 3.12.179.1.8 Changed IRM reference in paragraph 3 from IRM 3.0.273 and replaced with IRM 3.8.46. IRM 3.0.273 is obsolete.

(11) 3.12.179.1.9 Moved note that states to follow local procedure to determine what area inputs TC 290 from paragraph 3 to paragraph 2.

(12) 3.12.179.2 Added paragraph 2 with information to refer to IRM 3.12.179.10.2 relating to Offsets and Transfers relating to MFT 35.

(13) 3.12.179.2.2 Various Changes.

  • Reworded paragraph 3(b) for clarity.

  • Revised paragraph 3(c) to input credit transfers.

(14) 3.12.179.2.3 Corrected the name of IRM 5.12.3 to Lien Release and Related Topics in paragraph 1.

(15) 3.12.179.3.3 Added new figure 3.12.179–2 CC MFTRA to paragraph 2(e)

(16) 3.12.179.3.3.1 Changed title to CC IRPTR (Information Returns Processing Transcript Request).

(17) 3.12.17.3.4 Various Changes.

  • Added CC INOLEG to paragraph 2(b).

  • Added new note that pending transactions appear on CC TXMOD or CC ENMOD to paragraph 4.

  • Added new paragraphs to 4(k), 4(l) and 4(m) to include AP, EP and PN.

(18) 3.12.179.3.7.1 Deleted paragraph 5 and moved information that states to refer to IRM 3.12.32 for information on GUF reports as a new note under paragraph 1.

(19) 3.12.179.4 Removed closing code tables. Refer to IRM 3.12.32 for information on closing codes.

(20) 3.12.179.4.1 Various Changes.

  • Removed End of Year Closures Relating to URC B per 2010 UWR 30269. IPU 14U0110 issued 01-14-2014.

  • Deleted information on SCCF URC 1.

(21) 3.12.179.4.4 New figured added CC UPCASZ to paragraph 1(d).

(22) 3.12.179.5 Removed nullification code tables. Refer to IRM 3.12.32 for information on nullification codes.

(23) 3.12.179.6 Added new paragraph 11 regarding UPC 147 cases not received with original Files request should be suspended to SPIDT with remarks.

(24) 3.12.179.6.1.1 Added new figure 3.12.179-6 CC ESTABDB to paragraph 1(a).

(25) 3.12.179.6.1.3 Changed URC resolution from URC 8 to URC 1 when Doc Code is 45 in paragraph 1 Doc Code Table, Doc Code 45.

(26) 3.12.179.9.2.2.1 Various Changes.

  • Removed reference to refer to Document 7130 in paragraph 1.

  • Added information regarding Form 9856 and reference to Associating Documents to E-Filed Returns to paragraph 1(c)

(27) 3.12.179.9.2.2.2. Added to paragraph 1(d) to use form provided locally.

(28) 3.12.179.10.1 Added NOREFP information to paragraph 3(a).

(29) 3.12.179.10.2 New section added. Information on Offsets and Transfers for MFT 35. Section 3.12.179.10.2 through 3.12.179.6 has been renumbered accordingly.

(30) 3.12.179.10.3 (formerly 3.12.179.10.2) Various Changes.

  • Added Form 8765 to Title.

  • Added that TC 570 is normally not needed on Doc Code 34 credit transfers but can be input by entering credit freeze code 1 on the CC FRM34 paragraph 3(b).

  • Added new figure 3.12.179-11 Form 8758 to paragraph 6.

(31) 3.12.179.10.5 (formerly 3.12.179.10.4) Added information to use Form 3245 for Doc Code 45 to paragraph 2(d).

(32) 3.12.179.11 Various Changes.

  • Added reference to paragraph 2(h) that credits can post to the wrong Master File and updated information from seven factors to eight factors in the note under paragraph 2. IPU 14U0333 issued 02-18-2014.

  • Added URC 6 to resolution in paragraph 12(a).

  • Added information that TC 570 can be input with credit freeze code 1 on the CC FRM34 screen to paragraph 14(a).

(33) 3.12.179.11.1 Updated money amounts in paragraph 1 table for DPC 50 from $105.00 to $120.00 and DPC 51 from $45.00 to $50.00.

(34) 3.12.179.13.1 Reword paragraph 2 for clarity.

(35) 3.12.179.13.2.2 Added the specific Document 6209 section 11.8(7) to paragraph 1(c).

(36) 3.12.179.14.1.4 Various Changes.

  • Added new paragraph 1 that describes "Cycling" .

  • Added new paragraph 2(e) to cycle delay 3 cycles to prevent an erroneous refund on Doc Code 24.

  • Paragraphs have been renumbered accordingly.

(37) 3.12.179.14.2.3 Changed title to General Instructions for Posting Delay Codes.

(38) 3.12.179.17.1 Added that the validity indicator of 1 is assigned when the transaction is directed to the invalid segment of Master File to paragraph 6.

(39) 3.12.179.17.2 Various Changes.

  • Added validity digit of 1 is given when the SSN indicates the account is invalid to paragraph 3.

  • Added new common reason for invalid account numbers to paragraph 4(c), when the taxpayer enters an incorrect SSN.

(40) 3.12.179.17.6 Various Changes.

  • Added UPC codes 152, 152, 156 or 157 to paragraph 3(c).

  • Added new paragraph 5(d) to input TC 599 when sending returns to Rejects with URC 8.

(41) 3.12.179.17.6.1 Added "submitted by taxpayer" to paragraph 1(a) to clarify information.

(42) 3.12.179.17.6.2 added "submitted by taxpayer" to paragraph 1(a) to clarify information.

(43) 3.12.179.17.8 Various Changes.

  • Removed unnecessary reference to same tri-doc in paragraph 1 note. IPU 14U0333 issued 02-18-2014.

  • Added new note the table in paragraph 6(e) Use the same name line formatting rules when entering name lines on CC UPRES, but use the less than sign (<) when primary surname are used for CC UPRES.

(44) 3.12.179.17.9 Added information that If the name control input does not match the DM-1, TC 040 will move the account to the invalid side paragraph 2.

(45) 3.12.179.18 Various Changes.

  • Added new table with example of name changes on decedent accounts to paragraph 3(a).

  • Added new paragraph 4 with general information regarding TC 971 AC 524.

(46) 3.12.179.18.1 Various Changes.

  • Added URC 8 resolution to paragraphs 1(a), 1(b) and 2.

  • Removed information regarding replies and no replies from paragraph 3.

(47) 3.12.179.18.2 Added 12C letter to paragraph 2 for clarification.

(48) 3.12.179.20 Various Changes.

  • Added new paragraph 3(d) credit card processor numbers.

  • Clarified resolution in paragraph 7 for credit not belonging to taxpayer. IPU 14U0333 issued 02-18-2014.

  • Reworded paragraph 7 for clarity.

  • Added new paragraph 8 with EFTPS unidentified remittances. IPU 14U0421 issued 03-04-2014.

(49) 3.12.179.21.8 Added URC 8 to Caution statement in paragraph 5(b).

(50) 3.12.179.22 Reword paragraph 2 for clarity.

(51) 3.12.179.23 Various Changes.

  • Added note that AMTAP became IVO to paragraph 1.

  • Added new paragraphs 3 and 4 for UPC 126 RC 1 new condition and resolution.

(52) 3.12.179.23 Removed requirement to reassign cases and added information that IVO works UPC 126 to paragraph 2. IPU 14U0110  issued 01-14-2014.

(53) 3.12.179.27 Changed information in exception statement under paragraph 3 from 100 million to 1 billion.

(54) 3.12.179.33.1 Revised paragraph 2 into IF and THEN Chart.

(55) 3.12.179.33.2 Reword paragraph 1(a), 1(c) and 1(d) for clarity.

(56) 3.12.179.33.3 Added additional ITIN range to note under paragraph 1. IPU 14U0110 issued 01-14-2014.

(57) 3.12.179.34 Various Changes.

  • Deleted note and added (2) new caution statements to paragraph 1 on DO NOT DELETE TC 898 and 899 unless contact has been made with TOP/DMF or unless specifically instructed to do so per the IRM.

  • Added new note to include remarks when closing cased based on determination made by TOP/DMF.

  • Added new paragraph 2 adding TOP/DMF telephone numbers.

(58) 3.12.179.34.1 Revised paragraph 2 into IF and THEN chart.

(59) 3.12.179.34.2 Revised paragraphs 3, 3, 4 and 5 into IF and THEN chart.

(60) 3.12.179.34.3 Revised paragraph 2 into IF and THEN chart.

(61) 3.12.179.34.4 Various Changes.

  • Revised paragraphs 2(1 - 5) into IF and THEN chart.

  • Added note to paragraph 4 to research cross reference TINs for matching TC 898. IPU 14U0546 issued 03-24-2014.

  • Updated new TOP/DMF Liaison telephone number in paragraph 5. IPU 14U0260 issued 02-03-2014.

(62) 3.12.179.34.5 Changed caution statement under paragraph 2 to be TC 899 specific.

(63) 3.12.179.35.1 Various Changes.

  • Paragraph 2(b) and 2(c) added information to clarify resolution for Doc Codes 45 and 48.

  • Added new paragraph 2(e) on resolution when TC 720 is unpostable.

  • Removed GUF 22-40 and replaced with weekly listing in paragraph 3 bullets. IPU 14U0333 issued 02-18-2014.

  • Revised paragraph 3 into IF and THEN chart.

(64) 3.12.179.35.3 Various Changes.

  • Reword paragraph 3 for clarity.

  • Added new paragraph 4 with resolution when TC 720 with Doc Code 45 is unpostable.

(65) 3.12.179.35.5 Revised paragraph 2 resolution if the date already matches, follow instructions for UPC 138 RC 0, IRM 3.12.179.35.1.

(66) 3.12.179.35.6 Various Changes.

  • Added new condition for TC 841 paragraph 1. IPU 14U0110  issued 01-14-2014.

  • Added new note to not close UPC 138 RC 4 or any repeat for TC 848 or TC 849 with URC 8 in paragraph 2 per SERP IPU 13U1509. IPU 14U0110  issued 01-14-2014.

  • Added new paragraph 3, resolution for unpostable TC 841. IPU 14U0333 issued 02-18-2014.

  • Updated to add remarks to indicate TC 841 is a duplicate when closing with URC 8 to Rejects in paragraph 3. IPU 14U0546 issued 03-24-2014.

  • Added new paragraph 4, URC 8 to Rejects when unpostable TC 841 amount is greater than TC 700, 720, 84X. Indicate in remarks that TC 841 amount is invalid. IPU 14U0546 issued 03-24-2014.

(67) 3.12.179.37.2 Removed the common CC's from the chart in paragraph 1.

(68) 3.12.179.37.3 Various Changes.

  • Revised all of paragraph 3 for clarity.

  • Added new paragraph 3(m) that if payment shows as R520 on CC TXMOD, hold unpostable case until payment posts or unposts, usually after Cycle 29.

  • New figure added 3.12.179-16 UPC 140 RC 0 and 1 - Posting a Payment Found with CC URINQ.

(69) 3.12.179.37.4 Added new paragraph 2 that states to make every effort to locate TC 610 before closing the unpostable case.

(70) 3.12.179.37.5 Various Changes.

  • Replaced with information from 3.12.179.37.7, Resolution for Multiple TC 610's/Payments.

  • Revised paragraph 1(b) to contact the taxpayer.

  • Added information regarding transferring payment in paragraph 4(b).

  • Added new paragraph 4(d) on resolution for no replies.

(71) 3.12.179.37.6 (formerly 3.12.179.37.5) Various Changes.

  • Revised paragraph 3(d) to request the posted TC 610 with CC ESTABDO.

  • Revised paragraph 4(b) second bullet to transfer the payment to Unidentified for payments with transaction dates less than 1 year or Excess Collections if date of payment is greater than 1 year old.

(72) 3.12.179.37.8 Removed excess verbiage from paragraph 2(d) to clarify resolution. IPU 14U0333 issued 02-18-2014.

(73) 3.12.179.43 (formerly 3.12.179.42.2) Various Changes.

  • Renumbered from 12.179.42.2. This was in the wrong section.

  • Added new note about open control "MFT32REV " . IPU 14U1112 issued 07-07-2014.

  • Removed note about open control "MFT32REV " and added information into an If and THEN Chart under paragraph 3 on how to resolve specific open/closed control bases. IPU 14U1252 issued 08-14-2014.

  • Added new note about open control "MFT32REV" . IPU 14U1112 issued 07-07-2014.

  • Removed note about open control "MFT32REV" and added information into an If and THEN Chart under paragraph 4 on how to resolve specific open/closed control bases. IPU 14U1252 issued 08-14-2014.

(74) 3.12.179.43.4 Changed AMTAP to IVO in paragraph 2.

(75) 3.12.179.43.5 Changed AMTAP to IVO in paragraph 2.

(76) 3.12.179.44.3 Added new section and new UPC 148 RC 9 Form 8941 condition and resolution. spouse.

(77) 3.12.179.46 Revised paragraph 4 for clarity.

(78) 3.12.179.46.1 Various Changes.

  • Removed information abut contacting HQ in paragraph 2(c).

  • Added new caution statement to Do Not URC D TC 898 and 899 and to contact TOP/DMF for resolution.

(79) 3.12.179.46.2 Various Changes.

  • Added information to cycle delay as appropriate to paragraph 1.

  • Reworded paragraph 2 for clarity.

  • Added new paragraph 3 that if Entity Code is 3 the name line must also be input.

  • All paragraphs have been renumber accordingly.

(80) 3.12.179.46.3 Various Changes.

  • Revised IF and THEN chart under paragraph 1, row C, F and H for clarity.

  • Removed paragraph G and I.

  • Reworded paragraph 2 for clarity.

(81) 3.12.179.46.4 Added information to cycle delay as appropriate to resolutions in table under paragraph 1, rows A through D.

(82) 3.12.179.46.5 Various Changes.

  • Revised paragraph 5 for clarity.

  • Add a new example of URC 6 under paragraph 5.

  • Added new note that Master File will not allow TC 013 to post on a DMF account under paragraph 5.

(83) 3.12.179.46.11 Revised paragraphs 1 through 7 into IF and THEN chart for clarity.

(84) 3.12.179.46.12 Various Changes.

  • Added new note to TC 000 payment on CC IMFOLQ.

  • Added new paragraph 5 with resolution on EFTPS unidentified remittance. IPU 14U0421 issued 03-04-2014.

(85) 3.12.179.46.13 Added information to URC 0 with definer B to paragraph 3(a).

(86) 3.12.179.47.1.1 Various Changes.

  • Removed extra URC D reference from paragraph 1(b). IPU 14U0333 issued 02-18-2014.

  • Added information on entity code and resolution if transaction contains a name line to URC 6 to correct the name line to paragraph 2.

  • Removed the note under paragraph 3.

  • Revised paragraph 4 for clarity.

(87) 3.12.179.47.2 Various Changes.

  • Added new paragraph 2(f) that if TC 898 or TC 971 close with URC A.

  • Removed reference to enter RPC 0 from paragraph 2(h).

(88) 3.12.179.48.1 Combined information from paragraph 2 and sections 3.12.178.48.2 and 3.12.179.48.4 into an IF and THEN chart.

(89) 3.12.179.48.2 Section renumbered (formerly 3.12.179.48.3)

(90) 3.12.179.51 Removed note from paragraph 2.

(91) 3.12.179.52.1 Added information to paragraph 2(a) to specify the resolution if unpostable is TC 000 or TC 01X.

(92) 3.12.179.54.1 Various Changes.

  • Added TC 925 to the chart and updated the note about TC 290x blocking series 200-289 under paragraph 1(a). IPU 14U0260 issued 02-03-2014

  • Added new condition to UPC 159 RC 0 when invalid transactions are input and attempt to create an MFT 35 module to paragraph 1(d).

(93) 3.12.179.54.1.2 Updated money amounts for DPC 50 from $105.00 to $120.00 and DPC 51 from $45.00 to $50.00 in the table under paragraph 1(e).

(94) 3.12.179.57 Added new note that defines Fiscal Year Month under paragraph 1.

(95) 3.12.179.57.3 Removed incorrect reference to Taxpayer Education and replaced with tax period ending in paragraph 1. IPU 14U0110  issued 01-14-2014.

(96) 3.12.179.57.4 Revised paragraphs 1(a) and 1(b) for clarity.

(97) 3.12.179.57.5 Added new caution statement to follow taxpayer intent under paragraph 1..

(98) 3.12.179.59 Added new Hostage Indicator contact information to paragraph 8. IPU 14U0421 issued 03-04-2014.

(99) 3.12.179.61.1 Revised paragraph 2 and removed information regarding Form 8379 and replaced with If taxpayer is a first time filer as primary (filed jointly as secondary in prior years), and spouse's SSN was used.

(100) 3.12.179.63.1 Corrected references to notes under the table to paragraph 1.

(101) 3.12.179.63.1 Various Changes.

  • Added TC 849 and 925 to the table under paragraph 1. IPU 14U0110  issued 01-14-2014.

  • (Note 24) Added TC 722. IPU 14U0110  issued 01-14-2014.

  • (Note 29) Added URC 2 resolution. IPU 14U0333 issued 02-18-2014.

(102) 3.12.179.63.1.1 Various Changes.

  • Clarified the resolution by adding URC 6 to paragraph 4. IPU 14U0333 issued 02-18-2014.

  • Added new paragraph 5(b) resolution for TC 892 without posted TC 130.

(103) 3.12.179.63.1.3 Removed reference to an obsolete figure in the note under paragraph 1(b).

(104) 3.12.179.63.2 Added Status 22 to paragraph 5. IPU 14U0110  issued 01-14-2014.

(105) 3.12.179.63.3 Added new reference numbers 786–792 to paragraph 1(a).

(106) 3.12.179.64.1 Removed reference to URC 6 in paragraph 4. IPU 14U0333 issued 02-18-2014.

(107) 3.12.179.66.3 changed "buck slip" to "routing slip" in paragraph 2(a).

(108) 3.12.179.67.3 Various Changes

  • Added resolution when TC 150 is pending or unposted to paragraph 4(b). IPU 14U0333 issued 02-18-2014.

  • 3.12.179.67.3 Revised paragraph 4 into IF and THEN chart.

(109) 3.12.179.69 Added resolution to paragraph 5(b) if URC 6 cannot be done.

(110) 3.12.179.70 Various Changes.

  • Revised note under paragraph 2(e) for clarity.

  • Entire section revised, paragraph 3 into IF and THEN chart and paragraphs 4 and 5 revised for clarify.

(111) 3.12.179.70.3 Added reference to CC TRDBV and RTVUE in paragraph 2. IPU 14U0421 issued 03-04-2014.

(112) 3.12.179.70.4 Added new note on Hispanic surname under paragraph 2.

(113) 3.12.179.72.2 Added new condition under paragraph 1. IPU 14U0110  issued 01-14-2014.

(114) 3.12.179.77.1 Included MFT 35 in UPC 183 RC 0 condition in second note under paragraph 1.

(115) 3.12.179.79.1 Added additional command codes to the chart, item (5) under paragraph 5.

(116) 3.12.179.82.1 Various Changes.

  • Added EITC amount for 201412-201511.

  • Consolidated the "additional notes" into the "notes" table. Added GUF Auto closed to notes 20 and 21.

(117) 3.12.179.82.7 Added new adjustment transaction line reference numbers. IPU 14U0110  issued 01-14-2014.

(118) 3.12.179.84 Added new limitation amount for 201412 in paragraph 2.

(119) 3.12.179.89.1 Various Changes.

  • Added TC 849 to the chart under paragraph 2. IPU 14U0110  issued 01-14-2014.

  • Revised section to include resolution for UPC 194 RC 0.

  • Moved UPC 194 RC 1 condition to 3.12.179.89.2.

(120) 3.12.179.89.1.2 (formerly 3.12.179.89.2.2) Added resolution URC 6 to paragraph 5.

(121) 3.12.179.89.2 (formerly 3.12.179.89.3) Various Changes.

  • Revised section to include UPC 194 RC 1 condition.

  • Revised paragraph 4(c) for clarity. IPU 14U0546 issued 03-24-2014.

(122) 3.12.179.89.4 Added new UPC 194 RC 3 condition and resolution.

(123) 3.12.179.92.1.1 Various Changes.

  • Added information to check CC IMFOLI on paragraph 3.

  • Added new note under paragraph 5 to refer to Exhibit 3.12.179-3 for instructions on how to request modules from the Retention Register.

  • Added new note underneath paragraph 6 that may need to input NOREFP or TC 570..

(124) 3.12.179.92.1.4 Added new paragraph 2 on the steps to follow when the microfilm transcript arrives.

(125) 3.12.179.92.4 Added information under paragraph 5, Resolution for RC 6 and 7 to include resolution for MFT 29 and resolution to URC 0 if TC 150 has posted..

(126) 3.12.179.93.2 Various Changes.

  • Added new condition TC 670 with DPC 36 will unpost when input to MFT 29, 30, 31, or 55 to paragraph 1(q).

  • Modified ID Theft characteristics in paragraph 3.

  • Added resolution to UPC 198 RC 2 when TC 670 with DPC is input to MFT 29, 30, 31, or 55 to paragraph 4(r).

.

(127) 3.12.179.93.2.2 Various Changes.

  • Revised paragraph 1(b) for clarity.

  • Added paragraph 1(c) on resolution when TC 610 belongs to taxpayer is attempting to post to module with another TC 610. IPU 14U0546 issued 03-24-2014.

(128) 3.12.179.94 Changed title of section to UPC 290.

(129) 3.12.179.94.3 Various Changes.

  • Added MFT 29 and 32 to unpostable condition in paragraph 1.

  • Added "revenue receipt" to UPC condition in paragraph 2.

  • Added new condition criteria for MFT 32 in paragraph 5. IPU 14U0110  issued 01-14-2014.

  • Added new table of invalid transaction MFT 35 codes to UPC 290 RC 3 condition in paragraph 5.

(130) 3.12.179.94.4 Various Changes.

  • Removed TC 882 and added TC 861,862, 863, 864, 074 and 974 under paragraph 1(f). IPU 14U0110  issued 01-14-2014.

  • Added new condition to unpost TC 971 AC 111 input to a tax period prior to current processing year paragraph 1(k).

  • Added new condition to UPC 290 RC 4 to unpost MFT 35 input with a tax period prior to 201412 paragraph 1(l).

(131) 3.112.179.94.5 Added new paragraph 3 on resolution for TC 740.

(132) 3.12.179.95.2 Various Changes.

  • Added new reference numbers, 786–792 to the condition in paragraph 1(a).

  • Added new condition to UPC 291 RC 3, Penalty Reference Numbers criteria for MFT 35 in paragraph 6.

  • Added new resolution to UPC 291 RC 3, GUF Auto-Close URC 2 to Originator in paragraph 7.

(133) 3.12.179.96 Added EITC amount for 201412-201511 to paragraph 1.

(134) 3.12.179.96.6 Removed Note under paragraph 2(b).

(135) 3.12.179.97.2 Revised paragraph 2(d) and added instructions after IRSN has been changed,

(136) 3.12.179.102 Various Changes.

  • Added new unpostable condition information to paragraph 5. IPU 14U0110  issued 01-14-2014.

  • Added new condition to UPC 299 RC 2, unpost TC 150 that contains significance in the 5000A penalty per computer to paragraph 5(l).

  • Added new condition to UPC 299 RC 2, unpost TC 150 for 201412 with 5000A penalty for more that ≡ ≡ ≡ ≡ ≡ to paragraph 5(m).

(137) 3.12.179.102.2 Added new section on UPC 299 RC 9 condition and resolution. IPU 14U0110  issued 01-14-2014.

(138) 3.12.179.104 Added to paragraph 5 to check for a 1 in the PMF-IND field.

(139) Exhibit 3.12.179-3 Updated numbers. IPU 14U0110 issued 01-14-2014.

(140) Exhibit 3.12.179-4 Deleted Chart of Statute Expedite Processing and replaced with revised UPC 147 RC 0 and RC 1 Comparison Checklist for 1040/1040A.

(141) Exhibit 3.12.179-5 Deleted Social Security Numbers Used by Each State and replaced with revised UPC 147 RC 0 and RC 1 Comparison Checklist for 1040EZ.

(142) Exhibit 3.12.179-6 New Unpostable Code 147 RC 0 or 1 Comparison Chart for Form 1040PR.

Effect on Other Documents

The material supersedes IRM 3.12.179 dated December 27, 2013 (effective January 1, 2014). The following IRM Procedural Updates (IPU) between August 12, 2013 through August 01, 2014 have been incorporated into this IRM: 13U1339, 13U1509, 14U0110, 14U0260, 14U0333, 14U0421, 14U0546, 14U1112 and 14U1252.

Audience

IMF Unpostable Units, Wage and Investment, Submission Processing Campuses.

Effective Date

(01-01-2015)


Paul J. Mamo
Director, Submission Processing
Wage and Investment Division

3.12.179.1  (01-01-2014)
General Information and Introduction

  1. This subsection contains general information for Individual Master File (IMF) and Payer Master File (PMF) Unpostable resolution. Individual Retirement Account File (IRAF) will be processed as an Individual Master File (IMF) document, but will retain Master File Transaction (MFT) 29.

3.12.179.1.1  (01-01-2015)
Purpose and Scope

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

  2. 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 3.12.32.4 General Unpostables, for a description of INDIVIDUAL and FILES unpostable cases.

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

    1. IRM 25.6, Statute of Limitations, provides guidelines for the clearing and processing of Statute imminent cases. Different methods are used to determine the Assessment (ASED), Refund (RSED), or Collection (CSED) Statute expiration dates. The Unpostable functions should familiarize themselves with the information that relates to an Unpostable condition. However, the Unpostables function must "clear" all statute-imminent cases other than Transaction Code (TC) 291/301 decreases through the Statute function. Decreases should be forwarded to the Accounts Management Correspondence section whether the statute is imminent or expired.

      Note:

      Refer to IRM 25.6.1.6.5, Chart of Expedited Statute Processing, for statute expiration dates.

    2. IRM 3.12.32, General Unpostables, provides guidelines for the Generalized Unpostable Framework (GUF) for processing unpostable cases.

    3. IRM 3.13.5, Individual Master File (IMF) Account Numbers, provides guidelines for establishing, changing, maintaining, and perfecting individual taxpayer accounts on Individual Master File (IMF).

    4. IRM 3.13.122, IMF Entity Control Unpostables, provides guidelines for processing IMF Entity Unpostable issues.

    5. IRM 3.17.79, Accounting Refund Transactions, provides guidelines for the issuance of manual refunds.

    6. IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates

    7. IRM 2.3, IDRS Terminal Responses

    8. IRM 2.4, IDRS Terminal Input

3.12.179.1.2  (01-01-2014)
General Unpostable Framework (GUF)

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

    1. How to input the necessary terminal requests to display, suspend, research, and close (resolve) unpostable cases.

    2. General guidelines regarding processing of all Unpostable cases.

    3. Case reassignment guidelines and procedures.

    4. MASS closure (batch and Integrated Submission and Remittance Processing [ISRP])) and certain FILES closure guidelines. However, if a case designated for "MASS" closure is reassigned (from the Campus or "unit" number) to an INDIVIDUAL, the case will be closed per instructions in this manual.

    5. Unpostable Categories, Form 4251 (Return Charge-Outs), Unpostable Listings, Command Codes, Terminal Screen formats, and general Unpostable Resolution Code (URC) corrective action(s).

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

3.12.179.1.2.1  (01-01-2014)
Unpostable Closures

  1. AUTO-VOID/AUTO REJECT—Cases closed automatically by the GUF system are Auto Voided (URC 2 or D) or Auto-Rejected (URC 8) without human intervention. These processes apply to all unpostable areas/functions. However, not all Unpostable Codes/Category Codes can be closed automatically.

  2. MASS—Multiple cases can be closed with one GUF input action using Command Code (CC) UPBAT. This process is called MASS (batch) closures.

  3. FILES— The Unpostable function will request the document from the Files function by sending Form 4251 on all incoming Unpostables except ELF and payment DLNs.

  4. INDIVIDUAL—Single case manual closures are completed in Unpostables, Examination, Entity Control, Criminal Investigation, Statutes, and Integrity & Verification Operation (IVO).

3.12.179.1.3  (01-01-2015)
Guidelines and Objectives of the Unpostable Function

  1. Maintain the integrity of the Master File by correcting transactions that are not compatible with existing Master File data or normal Submission Processing campus operating procedures.

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

    1. For Accounts in balance due status, where the Unpostable correction involves decreasing or eliminating a balance due, STAUP's must be input. The STAUP will be based on the module status. If the case is being referred to Accounts Management or Collections, input STAUP for 15 weeks. All others input for four weeks.

    2. During conditions of backlogs, high priority should be given to processing unpostables related to refunds and payments on accounts where returns have previously posted and therefore are probably in a balance due condition.

    3. Review all unpostable systemic problems to minimize taxpayer impact. Mass receipts of unpostables due to systemic "bugs" that involve accounts in balance due status should be resolved with mass closures to prevent erroneous notices. Mass receipts result in immediate contact by management to Notice Review to ensure erroneous notices are not mailed. Contact your manager immediately upon identifying a possible systemic problem. Keep copies of examples, sanitized if appropriate.

    4. If the issuance of the first delinquency notice is imminent or already has taken place, the unpostable resolution must include the processing of TC 599 cc 017/018 to minimize unnecessary collection activity and adverse taxpayer impact.

      Note:

      Because of added processing time, input TC 599 cc 017 or 018 on all TC 150 cases closed with URC 8, with the exception of duplicate returns. Use the TIN, name control, MFT, and tax period of the module where the return should post.

    5. To prevent erroneous notices, work ALL RELATED CASES to post the same cycle.

  3. Unpostables are 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).

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

  5. Each Submission Processing campus will run the GUF closures prior to loading the new receipts on Tuesday.

  6. The following Submission Processing campuses are consolidated at ECC-MTB:

    Processing Center Acronym
    Austin Submission Processing Campus AUSPC
    Ogden Submission Processing Campus OSPC
  7. The following Submission Processing campuses are consolidated at ECC-MEM:

    Processing Center Acronym
    Kansas City Submission Processing Campus KCSPC
    Cincinnati Submission Processing Campus CSPC
    Fresno Submission Processing Campus FSPC

3.12.179.1.4  (01-01-2015)
CADE2 Impact on Unpostables

  1. In January 2012 with CADE 2 implementation, the following cycle changes were made, which impacted Unpostables processing:

    1. Campus Cycle: Thursday - Wednesday

    2. Master File Processing: Friday - Thursday

    3. New unpostables are available to work on Tuesday mornings. The GUF closing runs occur on Tuesday evenings.

      Note:

      This applies to both Individual Master File (IMF) and Business Master File (BMF) sites.

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

    Note:

    This applies to both IMF and BMF sites.

3.12.179.1.5  (01-01-2015)
CADE 2 Daily Processing

  1. IMF Master File processes and posts specific transactions daily. IMF also identifies unpostable transactions each day of the cycle. However, GUF continues to run weekly. Unpostables for all 5 days of the IMF cycle are marked for GUF to locate for opening runs to begin on Monday.

  2. IMF does not re-analyze the account at the end of the cycle to determine if 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.

  3. GUF 07 reports (which also generate Form 4251) 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.)

    Note:

    BMF continues to process weekly and creates one unpostable file for GUF to locate for the opening run on Monday.

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

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

    Note:

    To prevent an erroneous refund when a credit transfer is being done on a Tuesday, input a cycle delay for 3 cycles on a TC 150.

3.12.179.1.6  (01-01-2015)
General Unpostable Concepts

  1. All unpostable codes are 3 numerics and contain a 1 position reason code (RC). The RC is used to accurately describe the unpostable condition.

  2. 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, Returns and Document Analysis, IRM 3.12, Error Resolution and IRM 3.24, ISRP System. If there is a conflict between the general and specific instructions, notify Headquarters for determination.

  3. When case resolution requires corrections to the source document, circle the erroneous entry and write in the correction using the appropriate color in accordance with local procedures.

  4. 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.

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

  6. Exercise precautions and do thorough research when correcting unpostable records to ensure payments are applied to the correct module. When a payment is identified for a particular tax module and has posted or unposted within another module, correct by closing related unpostables together or inputting a credit transfer. Accurate posting of these transactions should expedite processing and minimize adverse taxpayer contact.

    Caution:

    If an unpostable or misapplied credit/payment appears on the same tax period as a posted extension, the tax examiner should request the extension to verify that it posted correctly. If not posted correctly, the extension should be reprocessed to the correct tax period. This will allow the correct assessment of the penalty/interest when the original return (TC 150) posts.

  7. To minimize delays and costs to other campus functions:

    1. Prior to transferring payments to Unidentified, an attempt to contact taxpayers must be made if contact information is available. The results of the contact, if not conclusive, must be forwarded to Unidentified.

    2. When overpayments of accounts are present, the taxpayer should be contacted to determine if payment was intended for another account.

    3. Do not input transactions that will freeze accounts, such as TC 570 or TC 640, unless there is a reason to believe the liability is imminent.

    4. Every attempt should be made to resolve payment cases before requesting the document a second or third time. If document is not available in RTR, request the document if needed to resolve the case. Use CC UPCASD1 or UPCASD2 if the payment in question is the unpostable case. Otherwise, use CC ESTABDO. See figure 3.12.179-1.

      Figure 3.12.179-1

      This image is too large to be displayed in the current screen. Please click the link to view the image.
    5. No-reply actions should be based on a 30 day period beginning with the day the letter is mailed to the taxpayer.

      Note:

      If the specific procedures are in conflict with the unpostable philosophy in this section, the specific Unpostable Code instructions will take precedence.


3.12.179.1.7  (01-01-2014)
Weekly Inventory Review

  1. Unpostables should be worked in the following priority.

    1. Repeats, Aged, Potential and History items.

    2. Protection of government interest (Bankruptcy, Intelligence, Statute, Program bugs).

    3. Interest impact (Category C5).

    4. Taxpayer relations (payments, refunds, adjustment transactions).

    5. All other conditions.

  2. Review inventory weekly.

    1. Review assigned cases more than two cycles old to minimize processing delays. Determine if work is being delayed because of training issues, unanswered questions, Files issue, unavailable documents, etc.

    2. Review the Repeat Listing to determine the cause of repeated unpostables. Verify that initial case handling was proper. Close repeats as appropriate.

    3. Review cases in suspense to ensure suspense is timely and appropriate; that replies to correspondence are worked as soon as received, and that no-replies are worked expeditiously.

      Note:

      See IRM 3.12.32 for the guidelines in monitoring Unpostable receipts and inventories.

3.12.179.1.8  (01-01-2015)
Discovered Remittances Found While Processing Unpostables

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

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

  3. See IRM 3.8.46, Discovered Remittances, for the proper procedures for control of remittances found during processing operations.

3.12.179.1.9  (01-01-2015)
Associating Documents to an E-Filed Return

  1. If a document needs to be associated with an e-filed return, a re-file Document Locator Number (DLN) needs to be created so documents can be attached to the electronically filed return's DLN. Attach IDRS document input tag (Form 12772 IMF ADJ54 Adjustment Format) to each E-file/MeF reply and complete with:

    • Employee IDRS number

    • Input Date

    • TC 290

    • Amount ".00"

    • TIN

    • Tax Period

    • Block see (3) below

    • Remarks "Attachment only" and

    • Sequence Number. Sequence numbers for input should begin with "1" through "999" and remain in order

  2. Input TC 290 on IDRS to generate a re-file DLN to the Files area which is used to attach the reply.

    Note:

    Follow local procedure to determine what area inputs TC 290.

    1. Access CC TXMODA, overlay with CC REQ54, Xmit. This will bring up the CC ADJ54 screen

    2. Input the sequence number from the IDRS input tag

    3. BLK>See (3) below

    4. IRS-RCVD-DT> *

    5. TC 290

    6. AMT> .00

    7. Hold-CD> 3

    8. SOURCE-DOCUMENT-ATTACHED?> SD-

    9. REMARKS> Attachment only

  3. Use the following blocking series:

    If MFT is Then Blocking Series is
    30 05

    Reminder: Form 6502 must have the IDRS input date and entire employee IDRS number.

3.12.179.2  (01-01-2015)
Cases Requiring Special Handling

  1. This subsection contains information on cases requiring special handling.

  2. See IRM 3.12.179.10.2 for information on Offsets and Transfers relating to MFT 35.

3.12.179.2.1  (01-01-2014)
Offset Bypass Refunds (OBRs)

  1. Under certain limited circumstances where "hardship" exists, the Service Center 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.

    1. Generally, for original returns, an OBR must be issued before the posting date (23C date) of the original return (TC 150) on which the overpayment was reported.

    2. OBR paper requests are no longer referred to the Taxpayer Advocate Service. A request for an OBR must be worked immediately upon receipt.

    3. When the Unpostable function has problems determining whether "hardship" exists, they should contact their Local Taxpayer Advocate (LTA) for assistance. In instances where it takes time to determine whether a "hardship" exists, or procedures do not result in the posting of the OBR request, actions should be taken to prevent the posting of the assessment until such determination can be made.

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

  3. 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).

    Note:

    See IRM 21.4.6, Refund Offset, for an explanation of how OBRs will be identified for Accounting. See IRM 3.17.79, Refund Transactions, which includes instructions for Accounting to accept these manual refunds for processing, any special instructions for processing, and instructions to maintain a log of all OBRs issued.

3.12.179.2.1.1  (01-01-2014)
Issues and Considerations for OBRs

  1. The following indicators may be present on CC TXMOD:

    • ATAO

    • TAS

    • ITAR

    • Employee ID Number "63....."

    • PRPS

    • PRPD

    • TAC

  2. OBR requests cannot be honored if the current date is equal to or after the Friday before the Assessment Document date (23C date is always a Monday) of the original return.

  3. Overpayments are excess credits claimed on original returns (TC 150) that have not posted to Master File.

  4. Evidence of the credit condition and documentation must be provided when an OBR manual refund posting voucher is submitted to the Accounts Management Branch. Evidence may be either a copy of the return or an IDRS print showing the amount of the overpayment on the account.

  5. Processing of an OBR requires prompt treatment to avoid the occurrence of an offset during Master File processing, depending upon the way in which the return is filed, i.e., paper or electronic.

  6. A pending offset (TC 896, TC 826, etc.) must be reversed.

  7. If there is a pending refund (PN TC 840, TC 846), and the refund cannot be stopped, issue a manual refund for only the offset amount.

  8. Update IDRS with activity code "TC840OBR"

  9. If an overpayment and/or account are frozen, or if other special conditions are evident, an OBR request may require contact with the affected function. Some examples are:

    1. "-Z" or "Z-" Freeze: contact the Fraud Detection function

    2. "-V" Freeze (bankruptcy): contact Special Procedures function

    3. The statute for refund has expired: no refund may be issued

    4. Invalid Social Security Number (SSN) conditions

    5. "-U" Freeze: Erroneous Refund TC 844

    6. "-Q" Freeze: Unallowable HoId TC 576 - do not issue the refund for the TC 576 amount

    7. QRDT

    8. CI Control TC 910/912, TC916, TC918

    9. Employee ID number 06850xxxxx - 06853xxxxx.

    10. PFRZ

    11. U- Freeze: Installment agreement

  10. Initiators are responsible for monitoring the account and taking all necessary subsequent actions. Evaluation and monitoring are critical to prevent erroneous refunds.

3.12.179.2.2  (01-01-2015)
Slipped or Mixed Blocks of Payments/Returns

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

  2. The following are key elements in identifying a slipped or mixed block condition:

    1. The Entity of the unpostable document does not match the Form 4251.

    2. Missing payment for one taxpayer is posted to the account of an unrelated taxpayer.

    3. A payment posted to the complainant's account with the same transaction date and a sequential DLN which is unclaimed and/or excess. For example: Taxpayer A sends in a photocopy of a canceled check. In researching Taxpayer A's account it is found that there is a payment with the same transaction date but the DLN is different from that on the check, instead of 32270–105–60025–5 it reads 32270–105–60026–5.

  3. Request the block if necessary to verify that a slipped block condition exists.

    1. If the entity portion of a tax return does not match the Form 4251, but the DLN matches, request the block (CC ESTABDB) to verify whether previous and subsequent documents are correctly transcribed.

    2. When a slipped or mixed block of returns is discovered, route the affected documents to Rejects for reinput of the tax return data. Resolve the unpostable condition.

    3. For slipped blocks of payments, input credit transfers as needed for all affected accounts. Route slipped blocks of payments to Accounts Management.

3.12.179.2.3  (01-01-2015)
Lien Release Considerations

  1. An unreversed TC 582 on the module indicates a lien is present, see IRM 5.12.3, 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:

    1. IRWeb Homepage

    2. SERP

    3. Who/Where

    4. Lien - Centralized Lien Processing.

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

3.12.179.3  (01-01-2014)
Research Information, Methods, and Tools

  1. This subsection contains research information, methods and tools.

  2. General—Research is required unless there is an obvious transcription error or the resolution procedures are specifically noted with the unpostable. Proper research is essential to ensure correct closure of unpostable cases.

3.12.179.3.1  (01-01-2014)
IDRS Command Codes

  1. 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).

  2. Command Codes will not return the "Request Completed" response until the TIN and TIN/name control have been validated by the NAP as being on Master File.

  3. 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:

    1. CC FRM49 (TC 599) - Taxpayer Delinquent Return Notices and Investigations.

    2. CC REQ77/FRM77/FRM77A - Miscellaneous Transactions Entry.

    3. CC ENREQ - Entity Changes.

    4. CC EOREQ - Exempt Organizations Entity Changes.

    5. CC IMFOL - Provides research of nationwide entity and tax data posted to Individual Master File.

    6. CC ADD24/ADD48 - Credit Transfers

    7. CC UPRES - Unpostable Correction

    8. CC IRPTR - Inquiry of the Information Returns File

    9. CC INOLE - file contains the IRS and Social Security Administration information

3.12.179.3.2  (01-01-2014)
System Messages Application to All Command Codes

  1. If the communication lines to the NAP are not available, the message will be "Collection Reports System (CRS)/National Account Profile (NAP) ACCESS NOT AVAILABLE" .

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

3.12.179.3.3  (01-01-2015)
Microfilm Replacement System (MRS)

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

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

    1. Entity ("E" ) shows the entity data only

    2. The Tax Module shows specific requested MFT and/or Tax Period information shown only (e.g., MFT input only)

    3. Complete ("C" ) shows the entire account information.

    4. Money Amount ("A" ) shows all modules with payments for the specific money amount either credit (-) and/or debit (+).

    5. MFTRA with definer "U" is used to request a (NUMIDENT) transcript or display showing specific taxpayer data from Social Security Administration (SSA) records. See Figure 3.12.179-2.

      Figure 3.12.179-2

      This image is too large to be displayed in the current screen. Please click the link to view the image.
  3. You may request a hard copy transcript for your research.

3.12.179.3.3.1  (01-01-2015)
CC IRPTR (Information Returns Processing Transcript Request)

  1. IRPTR allows IDRS users to request either on-line or hardcopy Information Returns Processing (IRP) transcripts from the Information Returns Master File (IRMF).

  2. Up to 10 tax years can be referenced in IRPTR.

  3. IRPTR with Definer L will display a Summary screen with money summaries, date of birth, date of death, and filing status.

  4. See the following table for the CC IRPTRL input format:

    IRPTRLNNNNNNNNNVYYYYDD
    NNNNNNNNN TIN - Must be 9 numeric characters with or without hyphens
    V TIN Validity
    0 = Valid SSN
    1 = Invalid SSN
    2 = All SSN
    3 = EIN
    YYYY Tax Year
    DD Doc Code (optional)
  5. The amount of withholding is reported on the left hand side of the screen in field TAX Withheld.

  6. See IRM 2.3.35, Command Code IRPTR, for more information on CC IRPTR.

3.12.179.3.4  (01-01-2015)
Integrated Data Retrieval System (IDRS)

  1. 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.

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

    1. CC DDBKD displays information from the Dependent Database.

    2. CC DUPOL or CC INOLEG (Duplicate TIN on Line) used to search for all files for a specific TIN.

    3. CC ENMOD displays entity data for a specific TIN.

    4. CC ERINV displays ERS inventory.

    5. CC FIEMP displays IDRS employee information.

    6. CC FINDE researches the national Name Search Facility (NSF) at Enterprise Computing Center at Martinsburg (ECC-MTB) for a business name and address information, using the Employer Identification Number (EIN).

    7. CC FINDS researches the national Name Search Facility (NSF) at Enterprise Computing Center at Martinsburg (ECC-MTB) for a taxpayers name and address information, using the Social Security Number (SSN).

    8. CC IMFOL researches the Individual Master File On-Line for entity and tax data information posted to the Master File.

    9. CC INOLE researches the National Account Profile (NAP) for verification of TIN/name control and primary name combinations.

    10. CC IRPTR is used to request on-line payee transcripts of income reported on various document types.

    11. CC MESSG is used to transmit information to all IDRS users. MESSG also contains a listing of the local IDRS numbers that includes the employee number, phone number, and stop number for routing purposes.

    12. CC NAMEB is used to search for an EIN.

    13. CC NAMEE is a nationwide search will be performed to match the data entered from the information in the National Accounts Index (NAI), and return the EINs of possible matches.

    14. CC NAMEI used to search for an SSN.

    15. CC NAMES is a nationwide search will be performed to match the data entered from the information in the National Account Index (NAI), and return the SSNs of possible matches.

    16. CC RTVUE used to access data, transcribed and computer generated, from Form 1040 tax returns and accompanying schedules and forms.

    17. CC SCFTR used to identify a Return that has not yet been processed.

    18. CC SUMRY displays aIl of the CC TXMODs for a specific TIN on IDRS.

    19. CC TMSSN used in assigning IRSNs.

    20. CC TPIIP is used to research taxpayer account information using last four digits of the TIN.

    21. CC TRDBV provides read only access to electronically filed returns, paper returns as processed through submission pipeline, and paper returns found on the IMF Return Transaction File (RTF)

    22. CC TXMOD displays tax module data for a specific TIN.

    23. CC UPTIN displays all open and up to three months of closed unpostables for a specific TIN.

    24. CC URINQ used to search Unidentified Remittances.

    25. CC XSINQ used to address the Excess Collections File (XSF). It displays one or more records based on the data elements input. The XSF can be researched in three different ways: By amount of remittance, name control, or DLN.

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

    1. CC ADC/ADD 34, 24, 48, and 58 used to input credit transfers.

    2. CC FRM49 is used to input 59X transactions.

    3. CC LETER is used to input information to generate a C-Letter.

    4. CC REQ77/FRM77 is used to input various transactions (i.e. TC 460/470/570).

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

    Note:

    Pending transactions may appear on either CC TXMOD or CC ENMOD.

    1. Unnn (Unpostable); nnn (the number unpostable code)

    2. CU (Corrected Unpostable)

    3. DU (Deleted Unpostable)

    4. DN (IDRS batch processing delete)

    5. DJ (Deleted through normal weekly update)

    6. RJ (Reject Transaction)

    7. RS (Resequence transaction) - see Document 6209 Section 8B for a list of Resequence Codes

    8. NU (Nullified Unpostable to be resolved by Rejects or Accounts Management)

    9. DC (Transaction deleted by ERS or Rejects.)

    10. DQ (Transaction deleted by Quality Review)

    11. AP (Pending tax module transaction prior to PN status). Transaction will not have a complete DLN and may be reviewed by Quality Review.

    12. EP (Pending entity module transaction status prior to PN status. Transaction will not have a complete DLN and may be reviewed by Quality Review).

    13. PN (Pending transaction that has passed all IDRS validity checks and has a complete DLN).

3.12.179.3.5  (01-01-2014)
Remittance Transaction Research (RTR) System

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

  2. 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, and will be 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.

3.12.179.3.6  (01-01-2014)
Accessing the GUF

  1. 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.

    Note:

    Employees engaged in the unauthorized access or browsing of tax accounts are subject to disciplinary actions. Browsing is defined as looking at a tax account to satisfy a personal curiosity or for fraudulent reasons.

  2. 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.

  3. 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.

  4. Accessing the GUF via IDRS—The GUF is accessed by the Command Codes CCs 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 employee's profile.

3.12.179.3.7  (01-01-2014)
Case Assignment

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

    1. Campus assigned - XX00000000

    2. Unit assigned - XXXXX00000

    3. Individual employee assigned - XXXXXXXXXX

    Note:

    X represents a specific number 0 (zero) through 9 (nine).

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

  3. 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.

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

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

    Campus Office Identifiers File Location Codes (FLCs)
    BSPC 01 19
    CSPC 02 17
    MSPC 03 49
    OSPC 04 29
    PSPC 05 28
    AUSPC 06 18
    ATSPC 07 07
    ANSPC 08 08
    KCSPC 09 09
    FSPC 10 89
  6. The campus has connecting Area Offices (AOs) assigned to each site that represent the former District Offices.

3.12.179.3.7.1  (01-01-2015)
Aged Inventory

  1. The GUF 55–40, UP Employee Assignment/Aged List, and GUF 55-42, UP Employee Assignment/Aged Summary, are inventory lists produced from GUF for all open cases for each employee assignment number (campus, unit, or individual).

    Note:

    For additional information on GUF reports see IRM 3.12.32, General Unpostables.

  2. The list identifies cases that have exceeded the maximum processing cycle or will become aged in the subsequent week.

    Note:

    Bankruptcy cases are not reflected on this list.

  3. Management will monitor aged cases and will maintain an overage percentage of less than 10 percent per Master File.

  4. Cases will age as follows:

    CATEGORY CODE AGED IF THE CURRENT CYCLE MINUS THE ORIGINAL CYCLE IS GREATER THAN:
    B2, D3, G1, R1, V1, V3, V5, Z1 3
    C3, C5, D1, F1, F3, Y1, Y2 5
    B1, I1, I2, L3, L5, L7, P1, V7, W1, W3, W5 10
    L1 (AUSPC Only) 15
    REMITTANCE TC 610 ASSIGNED TO CAMPUS, UNIT or EMPLOYEE 10
    Category Code Y1 TC 150 and Y2 TC 150 cases always age in five cycles.
    Category Code V8 cases are aged when the current cycles minus the cycle the case was added to SCUPMF is greater than 15.

3.12.179.4  (01-01-2015)
Unpostable Resolution Codes (URCs)

  1. The valid range of Unpostable Resolution Codes is A, D, 0 (zero), 1, 2, 5, 6, and 8. These resolution codes may be used by the Unpostable, Entity Control, Examination, Statute, and Fraud Detection functions when using CC UPRES to work unpostable cases assigned to their area.

  2. See IRM 3.12.32, General Unpostables for additional information.

3.12.179.4.1  (01-01-2014)
Form 8749 Unpostable Action and Routing Slip

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

  2. All appropriate research should be performed and attached before routing the case. Ensure the appropriate boxes are completed. See Figure 3.12.179–3 and following table.

    Figure 3.12.179-3

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

3.12.179.4.2  (01-01-2014)
CC UPRES

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

    IMF IMF MFT 29 PMF
    A A A
    B
    D D D
    0 0 0
    1 1
    2 2 2
    5
    6 6 6
    8 8 (except TC 150)
    1. These Master File and URC combinations are subject to additional validity checks for each URC depending on the type of IMF or PMF record and the unpostable category criteria.

    2. CC UPRES must meet all the validity checks for input of the URC actions as CC definers and CC definer modifiers.

3.12.179.4.3  (01-01-2015)
CC UPCAS

  1. To use CC UPCAS, input CC UPDIS with an Unpostable cycle sequence, which brings up the UPRES screen. Overlay UPRES with CC UPCAS with the appropriate definer and definer modifier, if applicable.

    1. Use CC UPCASD2 and UPCASD3 to make second and third document requests from Files.

    2. Use CC UPCASSA to suspend a case awaiting further action. Input remarks to indicate why case is being suspended.

    3. Use CC UPCASSC to suspend a case when waiting for a reply to correspondence.

    4. Use CC UPCASZ to input a history item. This can be used to provide information needed in order for the assigned TE to work the case. This is especially useful for related cases in other service centers. See Figure 3.12.179-4.

      Figure 3.12.179-4

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

3.12.179.4.4  (01-01-2014)
CC UPBAT

  1. 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.

    1. URC D, 0, 1, 2, or 8 are valid for CC UPBAT batch closures.

    2. CC UPBAT URC batch resolution actions will only validate cases with a campus or "unit" type employee number during End of Day processing. Cases assigned to an INDIVIDUAL employee number will be rejected and appear on the Rejected Activity Listing.

    3. If URC D, 1, 2, or 8 is used and remarks are not entered, GUF will not accept the correction and will display error messages.

    4. Always enter a Nullify Area Code with URC 1, 2 or 8 to indicate the function that will resolve the case. See IRM 3.12.32, General Unpostables, or IRM 3.12.179.5 for additional information on nullification codes.

      Note:

      The system will not accept previously input remarks on URC 1, D, or 8 closures. Enter a "/" (slash) at end of remarks field if previous remarks are still valid with unpostable closing. The IDRS employee number is not needed in the remarks section. The employee number will automatically print on the Nullified Listing from the URC D or 2 closure.

3.12.179.5  (01-01-2014)
Nullification Codes

  1. When closing an unpostable with URC 1, 2, or 8, a nullify area code MUST BE entered to identify the receiving area for the closed unpostables. Nullification listings will be generated for each Nullify Area Code used.

  2. See Nullified Distribution Listing procedures in IRM 3.12.32, General Unpostables, for further information.

3.12.179.5.1  (01-01-2014)
Automatic Closures by GUF System

  1. 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 need to be corrected manually. For a complete list of automatic closures, see IRM 3.12.32, General Unpostable Framework.

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

3.12.179.6  (01-01-2015)
Form 4251, Return Charge-Out

  1. FORM 4251 GENERATION CRITERIA-

    1. The GUF automatically generates Form 4251 for unpostable cases requiring the return or document (or information from these records) to resolve the unpostable condition.

    2. Form 4251 is also generated for certain auto-closed unpostable records that may require follow-up action by the originator.

    3. Form 4251generates for the following GUF Categories:

      A1 C1 D3 F1 I2 P1 Y2
      A2 C2 E1 F3 L1 R1 Z1
      B1, B2 C3 E2 G1 L5 V1  
      B3 D1 E3 I1 L7 W3  
      Also certain GUF Category Codes W5 and Y1.
    4. A Form 4251 return charge-out does not generate with the following GUF Category Codes:

      I3 V3 V8 Y1 with TC 610
      I4 V5 W1  
      L3 V7 W5 with matching Y1 cases  
    5. See IRM 3.12.32, General Unpostables, for detailed information on Form 4251 and Files Routing Chart.

  2. See Figure 3.12.179-5 for an example of Form 4251.

    Figure 3.12.179-5

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  3. Primary Request - The Form 4251 will be given to the tax examiner at the time of the individual case assignment.

    1. If needed to resolve the unpostable, the return/document will be provided, if available at the time of the original Files request.

    2. If the document has already been retired to the National Archives Records Administration (NARA), the Form 4251 will be routed to the NARA directly from Files.

  4. Statute Period Returns - If Unpostables cannot secure or locate a return or document within 10 workdays of the ASED, the following procedures should be followed:

    1. Return - prepare a "dummy" return and forward to Statutes. Statutes can assist in preparing the "dummy" return.

    2. Document - Forward a copy of CCs TXMOD/TXDLN, UPRES, and Form 4251 to Statutes for a quick/prompt assessment.

  5. Scheme Development case - If the missing document is a Scheme Development case (Category A1/A2), Scheme Development will determine the necessary case resolution after all attempts have failed to locate the unpostable record. Category A1 records may be closed to Rejects if so determined by Scheme Development.

  6. Doc Code 47— If the unpostable record is a Doc Code 47, research IDRS.

    1. If the unpostable case still cannot be closed and document cannot be located, input a second request for the missing document.

    2. If the document (excluding Bankruptcy) is not found after second request and it is required to resolve the case, request the entire block from Files. This will determine whether the record was misfiled.

    3. If the document is still missing, research IDRS again.

  7. If a bankruptcy (GUF category Z1) case and document is unavailable, process the case per the Bankruptcy Listing guidelines as indicated below, and the Category Z1 procedures in IRM 3.12.179.66.

  8. Secondary Request - If the document initially cannot be located in Files or the FRC a second request will be made by the tax examiner.

    1. The unpostable suspense status (status code and status date) and "remarks" will be updated (CC UPCAS, with definer D and definer-modifier 2) to reflect action taken to obtain the missing document.

    2. This second request should be made 14 days after the INDIVIDUAL case assignment.

    3. When a second request is made and the unpostable record is a return (TC 150), check for posted refiled DLN (Doc Code 47 or 54). If a refiled DLN is identified, request this DLN using CC ESTAB. The return should be attached.

  9. Input a second request only for original returns (TC 150 or 976), revenue receipts that cannot be viewed in Remittance Transaction Research System (RTR) (Doc Codes 17, 18, 19, 20, 70, or 76), Prompt Assessments (Doc Code 51), or extensions of time to file (TC 460 or 670).

  10. Doc Codes 54, 63, and 77 should be voided to the originator (CC UPRES with URC 2, with appropriate Nullification Code). Indicate in remarks "Doc not available" .

  11. ID Theft UPC 147 cases that are not received with the original Files request should be suspended to SPIDT with remarks "Doc not received" .

3.12.179.6.1  (01-01-2014)
Third Requests

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

    Note:

    Always research thoroughly before initiating a third request. When a return or document still cannot be located in Files after a second request, or the document is charged-out to another area, initiate a third request.

3.12.179.6.1.1  (01-01-2015)
Block Request Before Requesting a Document for the Fourth (4th) Time

  1. Prior to initiating a fourth request,

    1. Request the block using CC ESTABDB. When received, search for missing document. See Figure 3.12.179-6.

      Figure 3.12.179-6

      This image is too large to be displayed in the current screen. Please click the link to view the image.
    2. If the document is not in the block, determine if the case can be corrected without the document using IDRS research.

    3. If the case cannot be corrected without the document, research for an address and correspond requesting a copy of the return with all attachments, schedules and signature(s). Input UPCAS with definer-modifier SC. This will place the case in correspondence suspense status.

    4. If Unpostables cannot obtain an address, forward case to Work leader to route all available information to Rejects.

    5. Never use a URC 1 or 2.

  2. If other than original return or extension of time to file (TC 460 or TC 620), prepare a dummy document. Input a fourth request using CC UPCAS definer code D and Definer modifier code 4. Route the "dummy" document to Rejects.

3.12.179.6.1.2  (01-01-2014)
Fourth Request

  1. Input a fourth (4th) Form 4251 document request using CC UPCAS definer code D and definer-modifier code 4. The "Remarks" area will indicate "FOURTH REQUEST-SPECIAL SEARCH " and the employee number. Attach a Form 8749, Unpostable Routing Slip or local use form to original Form 4251 (or second or third requests if the first is not available). Notate on the Unpostable Routing Slip that "This document is unlocatable" (or unavailable if potential statute or credit return interest return-expedite case). Also indicate on the Unpostable Routing Slip A fourth-special search document request for Rejects was input on (enter date). Attach all background research information (copy of UPCAS, listing highlighting case or local use research form, old charge-outs) and correction data, if possible, to the Form 4251, and Unpostable Routing Slip.

  2. GUF will automatically close the case to Rejects using URC 8.

  3. Unpostables should indicate to Rejects on the routing slip if the return is not received from the fourth request.

    1. If the return is a non-remittance return, the routing slip should tell Rejects to cancel the DLN and prepare Form 6752.

    2. If the return is a remittance return, Unpostables will instruct Rejects to route the payment to the Unidentified function using Command Code NWDLN, and prepare Form 6752 to route to Files.

    Note:

    These procedures do not apply to Bankruptcy (Category Z1) returns that cannot be located.

  4. Prepare a "dummy" return or document when routing to Rejects for Doc Codes 17,18 19, 24, 34, 45, 48, 58, 70, or 76 only.

3.12.179.6.1.3  (01-01-2015)
Procedures for Missing Documents

  1. If the Doc Code is: Unpostable Unit will:
    17 (except TC 460 non-remittance), 18, 19, 70 or 76 Research for correct account where payment should be applied. If found, correct to post correctly. If payment must be renumbered, URC 8 and prepare "dummy" 3244. If unable to locate correct module, URC 8 and prepare "dummy" 3244 to be routed to Unidentified Unit.
    17 (TC 460 non-remittance) Research for corrective action. If unpostable cannot be corrected close with URC D, and route to Files.
    24, 48, or 58 Research to determine where debit or credit should post. If corrective action cannot be made, URC 6 or 8 to offset the transaction ("washout " ) prepare "dummy document" (if necessary) with corrections and notate "Process as Corrected" . If unable to determine opposite side of credit transfer and credit side is unpostable, transfer account to Unidentified. If debit side, transfer to 1510 Account.
    34 (Debit side) Research for corrective action. If unpostable cannot be corrected close with URC 2, and route to originator.
    34 (Credit side) Research for corrective action. If credit cannot be resolved, apply to the account where the debit posted and route to originator.
    45 Research to determine where debit or credit should post. If corrective action cannot be made, close with URC 1. Prepare Form 3245 for credit unpostable and transfer to Unidentified Account. Debit should be transferred to the 1510 Account.
    52 Research for corrective action. If unpostable cannot be corrected close with URC 2, and route to originator.
    87 Research to determine where debit should post. If unable to correct, close with URC 8 so Rejects can route case to Accounts Management for reinput or write-off.

3.12.179.7  (01-01-2014)
Duplicate Documents or Multiple Canceled DLN's

  1. The following procedures may be used only after supervisory approval to do so, if you identify a duplicate document.

  2. If positive identification cannot be made as to a true duplicate (especially for returns), treat it as an original. Ensure that proper research has been done to avoid erroneous postings, duplicate credits or duplicate payments with return (TC 610).

  3. When it can be determined that the unpostable document is a ""true" " duplicate and there are not specific instructions for handling duplicate documents, the following action should be taken—

    • If the Julian date is earlier than the posted return Julian date, URC 0 the duplicate return.

    • Otherwise, the duplicate return or extension should be attached to the posted return. Notate "DLN Canceled" with the date on the document. URC 8 to Rejects to cancel the DLN with a note indicating the DLN of the associated return.

3.12.179.7.1  (01-01-2014)
Unpostable Document Cancellation Procedures

  1. If the unpostable document is canceled (excluding tax returns, payments, or extensions),

    1. Attach form behind the return.

    2. Notate "Cancel" and the date and staple securely behind the return.

    3. "Remarks" should indicate the reason the action was taken.

  2. If the unpostable document (excluding tax returns, payments, or extensions) is to be canceled and is NOT attached behind the return or routed to the initiator, destroy the document.

3.12.179.7.2  (01-01-2014)
Document DLN Matches Unpostable DLN

  1. 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.

3.12.179.8  (01-01-2014)
Taxpayer Advocate Service (TAS)

  1. This subsection contains information on referring cases to TAS.

3.12.179.8.1  (01-01-2014)
TAS background information

  1. 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.

  2. 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.

  3. 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.

  4. 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.

3.12.179.8.1.1  (01-01-2014)
Referring Cases to TAS

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

    Note:

    It is important that all IRS employees handle potential TAS cases with the taxpayer's best interest in mind.

    Refer also to 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for more information. Provide the taxpayer with the number for the NTA toll-free case intake line, 1-877-777-4778 or TTY/TDD 1-800-829-4059. The taxpayer should be advised that TAS is available if the taxpayer is not satisfied with the service he or she received.

  2. An IRS employee should make a referral to a TAS office if the employee receives a taxpayer contact, and cannot initiate action to resolve the inquiry or provide the relief requested. A taxpayer does not have to specifically request TAS assistance to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS assistance when appropriate. TAS will request documentation from the taxpayer if it is needed to support the requested relief, or required by the IRM.

  3. The following types of cases should NOT be referred to TAS:

    1. Cases where the taxpayer’s complaint or inquiry only questions the constitutionality of the tax system; or

    2. Cases where the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing or paying federal taxes

  4. TAS Case Criteria - Any taxpayer contact that meets any of the criteria listed below should be forwarded to the local Taxpayer Advocate for special handling using a Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order). The following is a list of situations to be referred if any of the criteria apply:

    • The taxpayer is experiencing economic harm or is about to suffer economic harm.

    • The taxpayer is facing an immediate threat of adverse action.

    • The taxpayer will incur significant costs if relief is not granted (including fees for professional representation).

    • The taxpayer will suffer irreparable injury or long-term adverse impact if relief is not granted.

    • The taxpayer has experienced a delay of more than 30 days to resolve a tax account problem.

    • The taxpayer has not received a response or resolution to their problem or inquiry by the date promised.

    • A system or procedure has either failed to operate as intended, or failed to resolve the taxpayer’s problem or dispute within the IRS.

    • The manner in which the tax laws are being administered raises considerations of equity, or has impaired or will impair the taxpayer’s rights.

    • The NTA determines compelling public policy warrants assistance to an individual or group of taxpayers. The NTA has the sole authority for determining which issues are included in this criterion and will so designate by memo.

    Note:

    Case criteria are not meant to be all-inclusive. Evaluate each taxpayer situation based on the unique facts and circumstances of each case.

3.12.179.9  (01-01-2014)
Correspondence Guidelines and Unprocessable Information and Procedures

  1. This subsection contains information for Taxpayer contact, missing signatures, undeliverable mail, and processable/unprocessable returns.

3.12.179.9.1  (01-01-2014)
Section 3705(a), IRS Employee Contacts

  1. 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.

    1. IRS employees are required to give their name and unique identification number during taxpayer telephone, face to face, and written contact. In addition, a telephone number is required on all taxpayer correspondence.

    2. This will provide taxpayers with enough information to identify an IRS employee who they may contact regarding their tax-related matters.

  2. 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:

    1. Telephone Contact: Provide your title (e.g., Mr., Mrs., Ms., Miss), last name, and badge identification (ID Card) number.

    2. Face to Face Contact: Provide your title and last name, and ID Card number during the conversation.

    3. Correspondence: All correspondence must contain the telephone number where the taxpayer's question(s) can be answered. In addition, manually-generated and hand written correspondence must include your title, last name, and IDRS, letter system, or ID Card number. This information must be displayed in a prominent manner.

  3. 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.

  4. 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.

  5. 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.

  6. 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.

    Note:

    If the taxpayer does not need to contact a specific employee, the correspondence needs only an IRS telephone number and standard signature.

  7. 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.

  8. 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. Also, before leaving a message on a taxpayer’s answering machine, review IRM 11.3.2, Disclosure to Persons with a Material Interest.

  9. When the following apply:

    • It appears that there may be a hardship situation,

    • The taxpayer requests to be referred to the Taxpayer Advocate Service (TAS), or

    • The contact meets TAS criteria 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. Refer to IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

      Note:

      The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue.

3.12.179.9.2  (01-01-2014)
Taxpayer Contact

  1. Instructions for Taxpayer Contact.

3.12.179.9.2.1  (01-01-2014)
Do Not Correspond in these instances

  1. If there is an indication that previous correspondence was issued for the same item (e.g., missing signature).

  2. When the notation "Substitute for Return Prepared by IRS" appears.

  3. The return is prepared under the authority of Section 6020(b) (Prompt Assessment).

  4. The return is an Examination Adjustment case

    1. Copy secured by Examination is shown on the return

    2. Form 3198, Special Handling Notice for Examination Case Processing, is attached

    3. Examination work papers are attached

    4. Copy of Form 5546, Examination Return Charge-Out Sheet, is attached

3.12.179.9.2.2  (01-01-2014)
Contact to Resolve an Unpostable

  1. When contact is necessary to resolve an unpostable condition, use one of the following methods. Do not send an unpostable to the Reject function to initiate correspondence and suspend unless otherwise noted in IRM 3.12.179.

3.12.179.9.2.2.1  (01-01-2015)
C-Letters and Correspondence

  1. Input CC LETER and CC LPAGE in accordance with IRM 2.4.6, Command Codes LETER, LPAGE, LPAGD, LETUP, LETED, LLIST, and LREVW. Servicewide Electronic Research Program (SERP) provides a listing of letters.

    1. Maintain a suspense file in Unpostables to control subsequent responses. (Generally 30 days from the date the letter was input; 70 days for INTL).

    2. If the reply is received after the suspense period but before the case is closed, resolve the unpostable based upon the taxpayer's response.

    3. If the reply is received after the case is closed and contains information which could prevent subsequent unpostables, route replies to Entity Control Unit (ECU), Account Management, Examination, etc. Otherwise, forward for association with unpostable document in Files. Use Form 9856, Attachment Alert, for paper returns. Follow instructions in IRM 3.12.179.1.9, Associating Documents to an E-Filed Return, for E-Filed returns.

3.12.179.9.2.2.2  (01-01-2015)
Telephone Contact

  1. The use of the telephone is as follows:

    1. Telephone contact, per management approval, is permitted whenever the taxpayer has provided a telephone number and additional information is needed to resolve a taxpayer’s account.

    2. The need for telephone contact should be determined on a case by case basis not as an absolute rule. For certain types of cases, for example, to confirm a taxpayer's signature, you must follow up with a 12C letter.

    3. When contacting a taxpayer by telephone, you must use authentication disclosure procedures in IRM 11.3.2, Disclosure to Persons with a Material Interest.

    4. Documentation of telephone contact must be attached to the case using form provided locally.

      Caution:

      Do not leave the specific nature or the call or any tax information on answering machines or voice mail, per IRM 11.3.2, Disclosure to Persons with a Material Interest, within 11.3.2.6.1, Leaving Information on Answering Machine/Voice Mail.

3.12.179.9.2.3  (01-01-2014)
Resolving Correspondence

  1. On an expedited basis, the Unpostable function should resolve any correspondence received from any other campus or Area Office.

  2. Any local letters should inform the taxpayer to include all necessary signatures, identifying numbers, schedules or attachments.

3.12.179.9.3  (01-01-2014)
Missing Signatures on Unpostable Returns

  1. This subsection contains information on missing signatures and Form W-2's.

3.12.179.9.3.1  (01-01-2014)
IMF Returns Missing Signatures

  1. An original signature, made by the taxpayer himself or herself, is required below the jurat (perjury statement) in the “Sign Here” area of the return. If the signature is missing, then the return must be returned to the taxpayer unless the return meets one of the exceptions. Continue processing without an original signature if the return meets any of the following conditions:

    1. "Substitute for Return Prepared by IRS" is noted

    2. "1040X signed" is noted

    3. "Dummy return" is noted

    4. Section 6020(b) or prompt assessment is noted or Form 4810 is attached.

    5. Return is "amended", "corrected", "revised", "tentative", or "superseding"

    6. Form 8879 is attached with a valid signature, and there is indication of rejected electronic filing or prior year.

    7. The return can be identified as coming from Exam, Collections or Accounts Management and "Process as Original " is noted on the return.

    8. An employee's IDRS number is present on the signature line.

    9. Taxpayer has signed an attached CP 59 or Letter 143C on the "sign here" line.

    10. CCC "3U" is already present on the return

    11. There is indication of a TRPRT print.

    12. Correspondence Imaging System (CIS) return from Accounts Management

    13. A faxed or scanned signature can be considered a valid and acceptable signature if the return is received from another IRS area (i.e., Substitute for Return (SFR) returns or returns marked "59XXX" [excluding "59918"]) received from the Collections Branch, or CIS returns from Accounts Management. Faxed or scanned signatures received from TAS are also acceptable. These returns may have "Process as Original", "Process as Original - Faxed Return", or similar statement present at the top of the return and Form 3210 may be present.

    Note:

    Accept a taxpayer's signature elsewhere on the return if the taxpayer has arrowed their signature to the "sign here" area of the return.

  2. If the return does not meet one of the exceptions, stop processing. Check for evidence that return was previously returned for the missing signature

    • "Returned for Signature" edited in bottom margin or,

    • Form 3531, Request for Missing Information or Papers to Complete Return is attached.

  3. If there is evidence of previous correspondence for missing signature, URC 8 to Rejects to cancel the DLN.

  4. If there is no indication of previous correspondence, correspond with the taxpayer. Use Letter 12C and suspend the case 30 days.

  5. If the taxpayer responds with signature,

    • Stamp with Unpostable received date, if not already date stamped.

    • Continue processing to resolve the unpostable condition.

  6. If taxpayer's response directs a change in the Filing Status Code (FSC),

    1. Correct the return's FSC as indicated and attach reply to case document.

    2. Release using URC 8. Route to Rejects annotating "Correct FSC per taxpayer reply" on CC UPRES and Routing Slip.

    3. Take necessary action to avoid a "repeat" UP.

  7. If the signature is not provided by the taxpayer or response is not received within 30 days,

    1. Annotate "missing taxpayer signature" on return, CC UPRES and Routing Slip.

    2. Close with URC 8 to Rejects with instructions to cancel DLN.

  8. Faxed signatures are acceptable for IMF returns if you are speaking to the taxpayer or authorized representative and the following steps are taken:

    1. Validate that you are speaking to the taxpayer or authorized representative.

    2. Advise the taxpayer that his/ her faxed signature will become a permanent part of the tax return.

    3. When the taxpayer sends back the faxed signature, send to Files to be attached to the taxpayer's tax return.

  9. For all returns—When correspondence (signature) is received in the unpostable area, ensure action is taken to correct the Return Processable Date (RPD) to prevent interest payment on the refund. This may require releasing the Unpostable to Rejects by URC 8.

3.12.179.9.4  (01-01-2014)
Undeliverable Mail

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

    Note:

    Even though a good address may be located, the Master File address should not be changed unless the procedures in IRM 3.13.122, IMF Entity Control Unpostables, for verification of the address are followed. If Form 8822 , Change of Address, is received in the Unpostable unit, forward to Entity Control for input.

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

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

  4. 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.

3.12.179.9.5  (01-01-2014)
Private Mailboxes (PMBs)

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

  2. 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:

    John Doe Company
    Mailbox Etc.
    1111 Anytown Road PMB 111
    Anytown, US 11111

3.12.179.9.6  (01-01-2014)
Processable/Unprocessable Returns

  1. For purposes of computing interest on overpayments on returns and the 45 day interest-free period, a return is not treated as filed until it is filed in processable form. A return is in processable form for purposes of the rules for interest on overpayments if:

    1. the return is filed on a permitted form;

    2. the return contains the taxpayer's name, address, identification number, required signature; and

    3. the return contains sufficient information (whether on the return itself or on required attachments) to permit mathematical verification of the tax liability shown on the return.

  2. The test for whether a return is "processable" is set forth in the IRC § 6611(g). An unprocessable return may start the period of limitations on assessment; however, that period will not start if the return is "invalid" (the test for invalidity has been developed through case law).

    Note:

    The test for processibility is stricter than that for validity. Generally, the former test requires information allowing verification, a factor that takes into account the Service's processing tasks; i.e., a return that is missing Schedules A, B, C, D, or E will not be processable, but it will be valid.

  3. A Received Date is required on returns that are:

    1. Amended

    2. Delinquent

    3. Prior Year

    4. Early Filed Decedent

    5. Short Year Tax Returns

    6. Fiscal Year Returns (IMF only)

    Note:

    Caution should be taken to determine when a return was filed or became processable since interest will be allowed only from one of the dates.

  4. Thoroughly research the available documentation and IDRS because a change to the received date may generate a notice to the taxpayer.

  5. Determine the received date in the following priority:

    1. IRS received date stamp
    2. U.S. Postal Service, Army Post Office (APO), U.S. Embassy or Consulate postmark date, or official postmark of a foreign country.
    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:

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

  6. For further information, refer to IRM 3.10.72, Receiving, Extracting, and Sorting, IRM 3.30.123; Processing Timeliness: Cycles, Criteria, and Critical Dates; and/or Document 6209.

    Note:

    Late replies initiated by another area (i.e., Entity, Accounts Management, Exam) should be routed to the appropriate area to correct the Return's processing date. Do not forward to Files.

  7. Master File has the capability to maintain and display two dates. The first date will be the "Return Received Date" and the second the "Return Processable Date (RPD)" . The "Return received date" will be used to determine the statute dates while Return "Processable-Received Date" will be used to compute interest on overpayments.

3.12.179.9.6.1  (01-01-2014)
Unpostable Correspondence Returns Requirements

  1. If a timely filed return is being processed, and the Julian Date is 155 or later, enter the return due date as the return received date.

  2. If a late reply (correspondence was received after return due date) is received:

    1. Edit the Return Processable Date (RPD), also known as the Correspondence Received Date (CRD), in the lower left hand corner of the return or edit sheet. Determine the RPD in the following priority order:

        1. IRS Date Stamp (date the reply was received)
        2. Postmark on reply envelope
        3. Current Date
    2. URC 8 to request Rejects enter the CRD.

  3. If a reply is not received, ensure that Computer Condition Code (CCC) 3 is entered into the record. The CCC 3 suppresses credit interest from generating at Master File.


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