3.12.263  Estate and Gift Tax Returns

Manual Transmittal

October 10, 2014

Purpose

(1) This transmits revised IRM 3.12.263, Error Resolution, Estate and Gift Tax Returns.

Material Changes

(1) Throughout IRM (56 occurrences), added a Note and link to the Servicewide Electronic Research Program (SERP) Taxpayer Notice Code (TPNC) 90 Math Error (ME) code Job aid where there is any mention of TPNC 90. Background: In January 2014, the TPNC 90 Math Error Code literals were programmed into the OnLine Notice Review Retype Application for Notice Review (NR). This addition will eliminate the need for the NR tax examiner to manually type the notice literal and reduce potential copying/typing incorrect paragraphs/messages in the notices. For a full listing of the programmed TPNC 90 Math Error Codes, see TPNC 90 Math Error Code Job Aid on SERP at http://serp.enterprise.irs.gov/databases/portals.dr/sp-portal/bmf.dr/bmf_ers/job_aid.dr/TPNC-90-Math-Error-Code-Job-Aid.doc. Specific sub sections are listed below.

(2) IRM 3.12.263.1.15, New. Added BMF Identity Theft subsection for BMF consistency.

(3) IRM 3.12.263.2.1.1(2), Updated with 2014 information.

(4) IRM 3.12.263.2.1.6, Updated with 2014 information.

(5) IRM 3.12.263.2.12.1, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(6) IRM 3.12.263.2.12.3, Added Notes to TPNCs 41, 43 and 90 for Form 706.

(7) IRM 3.12.263.2.12.4, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(8) IRM 3.12.263.2.12.5, Added Notes to TPNCs 41, 43 and 90 for Form 709.

(9) IRM 3.12.263.4.14.1, Updated with 2014 information.

(10) IRM 3.12.263.4.18, Updated with 2014 information.

(11) IRM 3.12.263.12.17.2(2), Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(12) IRM 3.12.263.12.17.6(1)b, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(13) IRM 3.12.263.12.20.2(2) and (4)c, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(14) IRM 3.12.263.12.26.2, Updated with 2014 information.

(15) IRM 3.12.263.12.27.2, Updated with 2014 information.

(16) IRM 3.12.263.12.30.2, Updated with 2014 information.

(17) IRM 3.12.263.12.31.2(3), Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(18) IRM 3.12.263.12.32.3, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(19) IRM 3.12.263.14.9, Updated with 2014 information.

(20) IRM 3.12.263.17.18.3(2), Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(21) IRM 3.12.263.17.18.3.3(16), Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(22) IRM 3.12.263.17.19.3(3), Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(23) IRM 3.12.263.17.22.3, Updated with 2014 information.

(24) IRM 3.12.263.17.24.2(2) and (4), Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(25) IRM 3.12.263.17.30.2(2), Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(26) IRM 3.12.263.17.32.2, Updated with 2014 information.

(27) IRM 3.12.263.18.2.17, Updated with 2014 information.

(28) IRM 3.12.263.18.2.17(9)b, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(29) IRM 3.12.263.18.2.18, Updated with 2014 information.

(30) IRM 3.12.263.18.3.4, Updated with 2014 information.

(31) IRM 3.12.263.18.3.4(4)c, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(32) IRM 3.12.263.18.4.11, Updated with 2014 information.

(33) IRM 3.12.263.18.4.14, Updated with 2014 information.

(34) IRM 3.12.263.18.4.18, Updated with 2014 information.

(35) IRM 3.12.263.22.20.2, Updated with 2014 information.

(36) IRM 3.12.263.22.20.2(5)c, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(37) IRM 3.12.263.22.21.3(1)b, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(38) IRM 3.12.263.22.22.2(3), Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(39) IRM 3.12.263.22.22.3(1)b, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(40) IRM 3.12.263.22.23.2, Updated with 2014 information.

(41) IRM 3.12.263.22.23.2 (2)f, (4)c, (6)f, (8), (17)b, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(42) IRM 3.12.263.22.23.3(1)b, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(43) IRM 3.12.263.22.24.2(4), Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(44) IRM 3.12.263.22.24.3(1)b, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(45) IRM 3.12.263.22.25.2(4), Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(46) IRM 3.12.263.22.25.3(1)b, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(47) IRM 3.12.263.22.26.3(1)c, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(48) IRM 3.12.263.22.27.3(1)d, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(49) IPU 14U0271 issued 02-05-2014 IRM 3.12.263.22.28.3(1)d, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(50) IRM 3.12.263.22.29.3(1)d, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(51) IRM 3.12.263.22.30.3(1)e, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(52) IRM 3.12.263.22.32.2(3), Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(53) IRM 3.12.263.22.32.3(1)d, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(54) IRM 3.12.263.22.33.3(1)c, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(55) IRM 3.12.263.22.34.3(1)e, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(56) IRM 3.12.263.22.35.2, Updated with 2014 information.

(57) IRM 3.12.263.22.35.2(3) and (4)c, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(58) IRM 3.12.263.22.35.3(1)c, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(59) IRM 3.12.263.22.36.2(2)b and (3), Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(60) IRM 3.12.263.22.36.3(1)b, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(61) IRM 3.12.263.22.37.2(3)e, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(62) IRM 3.12.263.22.37.3(1)c, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(63) IRM 3.12.263.22.38.3(1)c, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(64) IRM 3.12.263.22.39.2(3) and (4), Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(65) IRM 3.12.263.22.39.3(1)e, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(66) IRM 3.12.263.22.40.3(1)d, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(67) IRM 3.12.263.22.41.3(1)f, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(68) IRM 3.12.263.22.43.3, Added a Note and link to the SERP TPNC 90 Math Error code Job aid.

(69) Exhibit 3.12.263-14, Updated with 2014 information and added Gift Tax Annual Exclusion table.

(70) Updated the IRM to incorporate all changes made via SERP.

(71) Revised text instructions with the standards recommended by the BMF Consistency Task Team.

(72) Made various editorial changes throughout the IRM including the updating of tax years and money amounts.

(73) Updated IRM references throughout the IRM.

(74) Revised figures and exhibits.

Effect on Other Documents

IRM 3.12.263, dated November 7, 2013, (effective January 1, 2014) is superseded. The following IRM Procedural Updates (IPUs) are incorporated in this revised IRM: IPU 14U0271 and 14U0961.

Audience

Wage and Investment (W&I), Submission Processing - Input Correction Operation, Error Resolution

Effective Date

(01-01-2015)

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

3.12.263.1  (01-01-2015)
General Information

  1. This section contains procedures for correcting errors made on certain estate and gift tax returns processed through the Error Resolution System (ERS).

  2. Estate tax returns (Form 706, United States Estate (and Generation-Skipping Transfer) Tax Returns) are filed by the estates of individuals who have more than a specified amount of assets at death and/or have given significant gifts during life.

  3. Gift tax returns (Form 709, United States Gift (and Generation-Skipping Transfer) Tax Returns) are filed by the individuals (donors) who gave the gifts and are responsible for paying the gift tax. However, if the donor does not pay the tax, the person receiving the gift (donee) may have to pay the tax. If a trust, estate, partnership, or corporation makes a gift, the individual beneficiaries, partners, or stockholders are considered donors and may be liable for the gift and Generation-Skipping Transfer (GST) taxes.

  4. All 3 taxes exist for the same reason, to tax the transfer of wealth.

  5. It may be necessary to refer to instructions in the following IRMs:

    • IRM 3.11.106, Estate and Gift Tax Returns

    • IRM 3.12.38, BMF General Instructions

    • IRM 3.24.106, Estate Tax Returns

    • IRM 3.24.143, Gift Tax Returns

  6. See IRM 3.12.263.2.1, Filing Requirements and Due Dates for Form 706, IRM 3.12.263.2.1.5, Filing Requirements and Due Dates for Form 706-NA, and IRM 3.12.263.2.1.6, Filing Requirements and Due Dates for Form 709, for information on who needs to file these returns.

3.12.263.1.1  (01-01-2015)
Purpose and Scope

  1. This section tells you how to correct errors made on certain estate tax returns by both taxpayers and by campus processing. These errors will be shown on the Error Resolution System (ERS). ERS errors are corrected directly on terminal display screens rather than using paper error registers. There will be no basic change to the flow of work through the campus pipeline.

  2. The General Subsection covers the returns listed in items (a) through (d), below. If general and specific instructions conflict, follow the specific instructions. The forms for which ERS text instructions are provided in this manual are listed as follows:

    1. Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is filed for estates of citizens or residents of the United States.

    2. Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return (Estate of nonresident not a citizen of the United States), is filed for estates of nonresidents who are not citizens of the United States.

    3. Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, is filed to report the tax applied to any gift, or transfer by gift of real or personal property that the taxpayer made directly or indirectly, in trust, or by any other means to a donee. It applies not only to taxes applied to the gratuitous transfer of any kind of property, but also to sales or exchanges where money or money's worth is exchanged, but the value of what is sold or exchanged exceeds the value in money or money's worth of the consideration given therefore. The gift tax is, in addition to any other tax, such as Federal income tax, paid or due on the transfer.

  3. See Figure 3.12.263-1 for information on the Document Locator Number (DLN). The Document Code for Form 706 is 5 and the Tax Class is 6; for Form 706-NA the Document Code is 5 and the Tax Class is 5. The Master File Tax (Class) Code (MFT) is 52 for both forms.

    Figure 3.12.263-1

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

3.12.263.1.2  (01-01-2015)
Organization of Text

  1. This text is structured to give you corrective procedures and help you find them quickly.

  2. The text is structured as follows:

    • General information on the overall concepts and procedures of the error resolution process

    • General information and concepts concerning the ERS system

    • Specific instructions for correcting individual fields

    • Specific instructions for correcting consistency and math errors

    • Specific instructions for manually computing returns when required

    • An exhibit section with frequently used codes with explanation

  3. This text provides enough information to correct most error conditions. You may sometimes need to see the instructions in IRM 3.11.106, Estate and Gift Tax Returns. If there is any difference between the instructions contained in IRM 3.11.106 and those in IRM 3.12.263, follow the instructions contained in IRM 3.12.263 and contact the analyst responsible for IRM 3.11.106 and IRM 3.12.263, using local procedures.

3.12.263.1.3  (01-01-2015)
♦Business Master File (BMF) Consistency♦

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

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

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

  4. The text in normal print within a consistency section signifies the common processes to be used for all BMF returns. The text in bold print is form-specific and applies to this IRM only.

3.12.263.1.4  (01-01-2015)
Forms/Routing Guide

  1. The forms listed below are used or referred to in estate and gift tax return processing:

    Note:

    Attachment must contain name, address, Social Security Number (SSN) and an IRS Received Date. Enter if missing.

    Form Title Detach Routing
    56 Notice Concerning Fiduciary Relationship Yes Prepare Form 10886, Reject Routing Slip, and send to Entity.
    706 United States Estate (and Generation-Skipping Transfer) Tax Return No  
    706-A United States Additional Estate Tax Return No  
    706-CE Certificate of Payment of Foreign Death Tax No  
    706-D United States Additional Estate Tax Return for Under Code Section 2057 No Note: Form 706-D, like Form 706-A, is filed separately from other Form 706 series returns. Both are Non-Master File (NMF) forms, processed through Code and Edit and Accounting.
    706-GS(D) Generation-Skipping Transfer Tax Return For Distributions No  
    706-GS(D-1) Notification of Distribution From a Generation-Skipping Trust No  
    706-GS(T) Generation-Skipping Transfer Tax Return For Terminations No  
    706-NA United States Estate (and Generation-Skipping Transfer) Tax Return (Estate of nonresident not a citizen of the United States) No  
    706-QDT U.S. Estate Tax Return for Qualified Domestic Trusts No  
    706
    Schedule PC
    Protective Claim for Refund No Make a copy of Sch PC, prepare Form 10886, Reject Routing Slip, and send to Compliance Services, Estate and Gift Tax Campus Operation.
    706
    Schedule S
    Increased Estate Tax on Excess Retirement Accumulations No  
    709 United States Gift (and Generation-Skipping Transfer) Tax Return No  
    712 Life Insurance Statement No  
    813-A Recapitulation of Document Registers No  
    843 Claim for Refund and Request for Abatement Yes Prepare Form 10886, Reject Routing Slip, and send to Compliance Services, Estate and Gift Tax Campus Operation.
    1127 Application for Extension of Time for Payment of Tax Due to Undue Hardship Yes Prepare Form 10886, Reject Routing Slip, and send to Compliance Services, Estate and Gift Tax Campus Operation.
    1310 Statement of Person Claiming Refund Due a Deceased Taxpayer Yes Prepare Form 10886, Reject Routing Slip, and send to Adjustments.
    1332 Block and Selection Record No  
    2350 Application for Extension of Time To File U.S. Income Tax Return No  
    2758 Application for Extension of Time To File Certain Excise, Income, Information and Other Returns No  
    2848 Power of Attorney and Declaration of Representative Yes 1. Domestic address - Route to Memphis CAF (Centralized Authorization File) at:
    Internal Revenue Service
    PO Box 268, Stop 8423
    Memphis, TN 38101-0268. Foreign (International) address - Route to Philadelphia CAF.
    2. Foreign (International) Address - send to Philadelphia CAF function.
    3465 Adjustment Request No  
    3696 Correspondence Action Sheet No  
    3696-A IDRS Correspondence Action Sheet No  
    3753 Manual Refund Posting Voucher No  
    3893 Re-Entry Document Control No Stays on the front of return.
    4349 Computation of Estate Tax Due with Return and Annual Installment No See IRM 3.12.263.2.2.1, Installments and Form 4349.
    4422 Application for Certificate Discharging Property Subject to Estate Tax Lien Yes Send to DO (District Office) Examination.
    4768 Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes Yes 1. To file:
    send to Audit Support.
    2. To pay:
    send to Compliance Services, Estate and Gift Campus Operation.
    4810 Request for Prompt Assessment Under Internal Revenue Code Section 6501(d) Yes Send original Form 4810 and copy of Page 1, Form 709, on Form 10886, Reject Routing Slip, to Compliance Services, Estate and Gift Tax Campus Operation.
    4868 Application for Automatic Extension of Time To File United States Individual Income Tax Return No  
    5347 Examination Multiple Request Master File Yes Prepare Form 10886, Reject Routing Slip, and send to Compliance Services, Estate and Gift Tax Campus Operation.
    5495 Request for Discharge from Personal Liability Under Internal Revenue Code Section 2204 or 6905 Yes Prepare Form 10886, Reject Routing Slip, and send to Compliance Services, Estate and Gift Tax Campus Operation.
    5792 Request for IDRS Generated Refund (IGR) No  
    6800 Request for Missing Information Or Papers to Complete Return No  
    6882 IDRS/Master File Information Request Yes Prepare Form 10886, Reject Routing Slip, and send to Customer Service
    8821 Tax Information Authorization Yes 1. Domestic address - Route to Memphis CAF (Centralized Authorization File) at:
    Internal Revenue Service
    PO Box 268, Stop 8423
    Memphis, TN 38101-0268. Foreign (International) address - Route to Philadelphia CAF.
    2. Foreign (International) Address - send to Philadelphia CAF function.
    8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) No  
    8892 Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/GST Tax No  
    8939 Allocation of Increase in Basis for Property Acquired from a Decedent Yes Prepare Form 10886, Reject Routing Slip, and send to Cincinnati Compliance Services, Estate and Gift Tax Campus Operation.
    10886 Reject Routing Slip No Move to the rear of return.
    Schedule R-1 Generation-Skipping Transfer Tax Yes Rebatch as Program 75780 to Accounting NMF.
    Request for Acknowledgment   No No action required.

3.12.263.1.5  (01-01-2015)
Researching OLE

  1. OLE is an On-Line Entity system designed to allow for validation of the Taxpayer Identification Number (TIN) and TIN/Name Control on-line with the Integrated Data Retrieval System (IDRS) input Command Codes (CCs). It is also designed to allow for entity research on a national basis.

  2. The national file is called National Accounts Profile (NAP) and is accessed by using CC INOLE. It is a file of all accounts nationwide. For detailed information and usage of command code INOLE, see IRM 2.3, IDRS Terminal Responses.

  3. INOLE can be used to research name controls. For example, when the TIN is sent to the Master File for validation, but the name control mismatches, you must research to determine the correct name control. If information present on INOLE is consistent with information on the tax return, you can correct the error. If research does not determine the correct name control, then use other research command codes (i.e., NAMES/NAMEI) to determine a better TIN.

3.12.263.1.6  (01-01-2015)
Business Master File On-Line and Return View

  1. Since Master File does not carry all information available on the IDRS screen displays it may be necessary to initiate IDRS research using Command Codes (CCs) such as INOLE, ENMOD, BMFOL or BRTVU.

  2. Use these CCs to research entity and/or tax data which may not be available on IDRS. In most cases, the response will appear on the screen in 5 seconds or less.

  3. Corporate Files On-Line (CFOL) CCs:

    1. BRTVU-will provide business return transaction information. The file consists of original input return data, including schedules. This return information includes Code and Edit, Error Resolution (ERS) and computer generated fields.

    2. BMFOL-will provide nationwide BMF entity and tax data information on-line for tax accounts that are in credit or debit status, and/or contain freeze conditions. It will display any tax account, even zero balance, that has not been moved to lower level. Account does not have to be a credit or a debit. It will also display a list of accounts moved to the retention register. Other accounts that are not on the retention register will be available on-line within 24 hours upon request.

3.12.263.1.7  (01-01-2015)
Secured Returns

  1. Any returns secured by Compliance will have a Transaction Code (TC) 59X and the appropriate Closing Code (CC) input by Compliance prior to processing.

  2. These returns will be identified by a stamped or handwritten TC 59X and CC in the middle left-hand margin of Page 1 of the return.

  3. If there is a math error and taxpayer correspondence is required, SSPND with Action Code (AC) 640 to Rejects for unprocessable conditions. Rejects will void the document from the system and send the document to Compliance Services, Estate and Gift Tax Campus Operation, for further processing. DO NOT correspond with the taxpayer or executor for clarification or additional information.

    Note:

    For Estate and Gift Tax returns (Form 706 and Form 709 series), Cincinnati Submission Processing Campus (CSPC) will SSPND 370 to Compliance Services, Estate and Gift Tax Campus Operation, leaving the document in ERS.

3.12.263.1.8  (01-01-2015)
Unprocessable Conditions-Estate Tax Returns

  1. Estate tax returns must contain specific items before they are considered processable. Perfect all returns to the extent possible from schedules and other attachments. The specific items needed are:

    • Decedent's Name

    • Social Security Number

    • Executor's Address

    • Signature of executor or one co-executor

  2. If any of the above items are missing or cannot be perfected, give the return to your manager to give to the estate tax attorney.

    Exception:

    Correspond for signature of executor or one co-executor.

    Note:

    DO NOT correspond for death certificates.

3.12.263.1.9  (01-01-2015)
Unprocessable Conditions-Gift Tax Returns

  1. Gift tax returns need the following information:

    • Donors Name

    • Social Security Number (SSN)

    • Address

    • Signature of donor

    • Spouse's Name, if applicable

    • Spouse's SSN, if applicable

  2. The following table pertains to unprocessable conditions for an incomplete Form 709:

    If And Then
    Incomplete return (e.g., only page 1 and/or 2 is present) Return is unnumbered, refund, or zero-balance and information for preparation of dummy page(s) is available 1. Prepare dummy page(s).
    2. If information is not available, correspond using Form 3696 or other approved Correspondence Action Sheet.
    Return is numbered, unnumbered, or balance due and information for preparation of dummy return is available 1. Prepare dummy page(s).
    2. If information is not available, correspond using Form 3696, Correspondence Action Sheet.

3.12.263.1.10  (01-01-2015)
♦Criminal Investigation (CI) "Funny Box" ♦

  1. Criminal Investigation (CI) investigates potential criminal violations of the Internal Revenue Code (IRC) and related financial crimes. Criminal violations of the IRC are willful and deliberate attempts to evade or defeat the income tax. Flagrant criminal activity includes but is not limited to the failure to pay taxes due and/or taxes collected or withheld and claims of false refunds based on bogus return information.

  2. Pull any return identified as having CI criteria found in paragraph (4) below and place in "CI Funny Box" .

  3. If CI has stamped the return, no further CI action is required, but if the return fits other criteria (e.g., Frivolous Argument) take appropriate action.

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3.12.263.1.11  (01-01-2015)
♦Examination (Exam) "Funny Box" ♦

  1. The primary objective in identifying tax returns for Examination (Exam) is to promote the highest degree of voluntary compliance. Exam will provide support and assist Submission Processing (SP) with any questionable return identified during processing. Exam has a vast multitude of programs and tolerance criteria already identified in various IRM sections. Exam does not restrict SP with the flexibility to refer questionable returns other than what is currently identified in various IRMs.

3.12.263.1.12  (01-01-2015)
♦Customer Account Data Engine (CADE) 2♦

  1. The Customer Account Data Engine (CADE) 2 Program Office in Headquarters is charged with the primary goal to implement a single, modernized programming solution which provides daily processing of taxpayer accounts.

  2. The CADE 2 solution is comprised of several components to modernize the IRS to a daily processing environment with several Transition States.

  3. The BMF campus cycles are:

    1. Campus Cycle: Thursday - Wednesday

    2. Master File Processing: Friday - Thursday

    3. Notice Review Saturday: Monday (8+ days)

    4. Unpostables: New available Tuesday; Closing Tuesday

  4. BMF transaction posting time frames are outlined as follows:

    1. Transactions will be viewable using CFOL command codes on Saturday following the weekly Master Files processing run on Thursday.

    2. Transactions will be viewable as posted transactions using IDRS command codes on Monday, following the weekly Master File processing run on Thursday.

      Note:

      With the acceleration of the IDRS weekly analysis being performed the weekend directly after the Master File processing on Thursday, transactions will be posted instead of in pending status on Monday.

  5. Transaction posting dates will reflect a format of YYYYCCDD. YYYY will indicate the year. CC will indicate the posting cycle. For IMF transactions, the following values for DD are defined:

    • 01 = Friday

    • 02 = Monday

    • 03 = Tuesday

    • 04 = Wednesday

    • 05 = Thursday

      Note:

      BMF cycle posting dates on BMFOL will continue to reflect YYYYCC. YYYY will indicate the year. CC will indicate the posting cycle. BMF cycle posting dates in TXMOD will reflect a format of YYYYCCDD. The DD value will be 08.

3.12.263.1.13  (01-01-2015)
♦IRS Employee Contacts - RRA98, Section 3705(a)♦

  1. The Restructuring and Reform Act of 1998 (RRA98), Section 3705(a), provides identification requirements for all IRS employees working tax related matters. 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. This will provide taxpayers with enough information to identify an IRS employee who has previously assisted with tax related matters.

  2. All IRS employees, in the field, national, and regional offices, who communicate, by telephone, 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: Their title (e.g., Mr., Mrs., Ms., Miss), their last name, and their badge identification (ID Card) number.

    2. Face to Face: This information should be their title (e.g., Mr., Mrs., Ms., Miss), their last name, and their badge number provided as appropriate during their conversation.

    3. Correspondence: All correspondence must include a telephone number where the taxpayer's question can be answered. In addition, manually–generated and handwritten correspondence must include their title (e.g., Mr., Mrs., Ms., Miss), their last name, and their IDRS, letter system, or ID Card (badge) number.

    4. The IDRS number 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. Toll-Free employees may also provide their location for identification purposes. E-mail and facsimiles to taxpayers on tax-related matters are considered manually-generated correspondence and must include the required information.

    5. Correspondence, whether sent directly to the taxpayer or to the taxpayer's personal representative, must contain the required information.

    6. When a taxpayer insists on speaking 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 inquiry, using established procedures, to his or her manager.

    7. 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 questions that the taxpayer may have about the correspondence, or the employee is asking the taxpayer to provide additional case-related information.

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

    9. Secretaries, receptionists, or other people who answer the telephone in functional offices need to identify themselves and should provide their badge identification (ID Card) number only if they are answering telephones which are routinely used to provide tax or account information.

    10. It is not necessary to repeat the badge ID Card 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) his or her badge ID Card number on the first contact.

3.12.263.1.14  (01-01-2015)
♦Taxpayer Advocate Service (TAS)♦

  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. Refer taxpayers to TAS (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria) or has Form 911 attached, 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 or the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward it to TAS in accordance with your local procedures.

  3. The following subsection provides information for TAS cases.

3.12.263.1.15  (01-01-2015)
♦Taxpayer Advocate Service (TAS) Service Level Agreements (SLAs)♦

  1. The National Taxpayer Advocate has reached agreements with the Commissioners of the Wage and Investment (W&I) Division, Small Business and Self-Employed (SB/SE) Division, Tax Exempt and Government Entities (TE/GE) Division, Criminal Investigation (CI), Appeals, and Large Business and International (LB&I) Division, that outline the procedures and responsibilities for the processing of TAS casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).

3.12.263.1.16  (01-01-2015)
♦BMF Identification (ID) Theft♦

  1. BMF Identification Theft is increasing. If a tax examiner in Submission Processing (SP) Code and Edit finds a case with attachments or correspondence indicating the taxpayer is a victim of ID Theft, provide the whole case to your senior/lead. Your senior/lead will expedite the case to the Planning and Analysis staff for referral to one of the SP BMF ID Theft liaisons. The taxpayer must clearly state that they are a victim of "ID Theft" ; do not send cases that are subject to "Funny Box" or "Fraud" review.

3.12.263.1.17  (01-01-2015)
♦Use of Fax for Taxpayer Submissions♦

  1. Tax return information can be received via fax as part of return perfection even if a taxpayer signature is required. In circumstances where contact with the taxpayer has been made and documented, fax signatures are acceptable.

  2. Contact with the taxpayer may be by telephone or correspondence. Follow local procedures to determine which method of contact will be used.

  3. ERS examiners will indicate the fax paragraph on the Form 3696, Correspondence Action Sheet, to advise taxpayers of the option to fax their response.

    Caution:

    Before disclosing any tax information, you must be sure you are speaking with the taxpayer or authorized representative. See the Taxpayer Authentication guidelines in IRM 21.1.3, Operational Guidelines Overview. Also, before leaving any messages on a taxpayer's answering machine, review IRM 11.3.2.6.1, Leaving Information on Answering Machines/Voice Mail. Fax procedures contained in IRM 11.3.1.11, Facsimile Transmission of Tax Information, must be reviewed prior to faxing confidential information to the taxpayer.

3.12.263.2  (01-01-2015)
Error Resolution System (ERS) General Information

  1. Records are placed into the Error Inventory or the workable Suspense Inventory for correction.

  2. Once you access a record and it shows on the screen, you must either:

    1. Fully correct the record.

    2. Place the record in suspense until more information is received.

    3. Reject the record from pipeline processing.

    4. Issue the appropriate Taxpayer Notice Code (TPNC).

  3. Corrections include correcting transcription or coding errors, or in the case of a taxpayer error, notifying the taxpayer of any error on the return.

  4. This manual is your main source of information for correcting the record on the screen and the related return. You will also find procedures in the following IRMs:

    1. IRM 3.12.38, General Instructions, which has general instructions for correcting records on the screen, document control, inventories and management reports.

    2. IRM 3.11.106, Estate and Gift Tax Returns, which will add instructions related to ERS processing.

    3. IRM 3.24.106, Estate Tax Returns, which has instructions for ISRP (Integrated Submission and Remittance Processing) input of estate tax returns.

    4. IRM 3.24.143, Gift Tax Returns, which has instructions for ISRP input of gift tax returns.

3.12.263.2.1  (01-01-2015)
Filing Requirements and Due Dates for Form 706

  1. Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, for a U.S. citizen residing in the U.S., a resident alien, or a nonresident U.S. citizen whose domicile is not in the United States must be filed at CSPC.

  2. The following information pertains to the due date of Form 706:

    1. If the decedent died after December 31, 1970, Form 706 is due the day of the ninth calendar month after decedents death numerically corresponding to day of calendar month on which death occurred. For example, if the decedent died on May 31 of the current year, the due date is February 28 of the following year.

      Exception:

      If February 28 falls on a Saturday or Sunday, the due date would be the following Monday.

      Exception:

      If the date of death is between January 1, 2010, and December 17, 2010 (inclusively); the return due date is September 19, 2011, as mandated in the Extender's Legislation (PL 111-312).

    2. An application for extension of time for filing (Form 4768, Application for Extension of Time To File a Return and/or Pay Estate (and Generation-Skipping Transfer) Taxes), may be granted even if the application is made later than 9 months after the Date of Death (DOD). Unless the executor is abroad, the extended due date for filing estate tax return may not be later than 15 months from date of the decedents death.

    Reminder:

    The Treasury Department and IRS believe it is reasonable to grant the estates of 2010 decedents an automatic extension of time to file the estate tax return and an extension of time to pay the estate tax. Accordingly, the Treasury Department and IRS grant the Executor of a 2010 estate who files a Form 4768 by the due date for filing Form 706 or Form 706-NA both an automatic six month extension of time to file Form 706 or Form 706-NA pursuant to Section 6081, and a six month extension of time to pay the estate tax. The executor of a 2010 estate is not required to substantiate on the Form 4768 the reason for requesting an extension of time for payment of the estate tax to receive the six month extension of time to pay the estate tax due. If the executor (of a 2010 decedent) requests an extension of time to pay for more than six months (on Form 4768), justification needs to be provided.

3.12.263.2.1.1  (01-01-2015)
Form 706 Gross Estate

  1. Form 706 had to be filed if the gross estate of U.S. citizens and residents exceeded the amounts in the following table. This amount increased as follows:

    Date of Death Amount
    1977 $120,667
    1978 $134,000
    1979 $147,333
    1980 $161,562
    1981 $175,625
  2. For decedents dying after 1981, the Unified/Applicable Credit and Basic Exclusion Amount for estates of citizens and residents are as follows:

    Date of Death Applicable Credit Amount Basic Exclusion Amount
    1982 $62,800 $225,000
    1983 79,300 275,000
    1984 96,300 325,000
    1985 121,800 400,000
    1986 155,800 500,000
    1987 thru 1997 192,800 600,000
    1998 202,050 625,000
    1999 211,300 650,000
    2000 and 2001 220,550 675,000
    2002 and 2003 345,800 1,000,000
    2004 and 2005 555,800 1,500,000
    2006 thru 2008 780,800 2,000,000
    2009 1,455,800 3,500,000
    2010 and 2011 1,730,800 5,000,000
    2012 1,772,800 5,120,000
    2013 2,045,800 5,250,000
    2014 2,081,800 5,340,000
  3. There is no limit to the marital deduction. Unlimited amounts of property, except for certain terminable interests, can be transferred between spouses free of estate tax.

3.12.263.2.1.2  (01-01-2015)
Extension of Time for Filing

  1. Extensions of time for filing an estate tax return will be granted if the request is filed on or before the due date of the return. The extension is generally granted when it is impossible or impractical to complete the return within 9 months after the DOD and good and sufficient cause is shown. These extensions may be granted even though a request is made later than 9 months from the DOD. However, unless the executor is abroad, the extended due date for filing the estate tax return may not be later than 15 months from the date of the decedents death.

  2. Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes (Part II), is used to apply for extension of time to file. Beginning with Form 4768 filed for estate tax returns due after July 25, 2001, an executor may apply for an automatic 6 month extension of time to file Form 706, by checking the designated box and completing the form as instructed.

    Reminder:

    The Treasury Department and IRS believe it is reasonable to grant the estates of 2010 decedents an automatic extension of time to file the estate tax return and an extension of time to pay the estate tax. Accordingly, the Treasury Department and IRS grant the executor of a 2010 estate who files a Form 4768 by the due date for filing Form 706 or Form 706-NA both an automatic six month extension of time to file Form 706 or Form 706-NA pursuant to Section 6081, and a six month extension of time to pay the estate tax. The executor of a 2010 estate is not required to substantiate on the Form 4768 the reason for requesting an extension of time for payment of the estate tax to receive the six month extension of time to pay the estate tax due. If the executor (of a 2010 decedent) requests an extension of time to pay for more than six months (on Form 4768), justification needs to be provided.

  3. If original Form 709, for the same period in which taxpayer died is attached to the estate tax return (Form 706) with approved extension to file, pull Form 709, enter IRS received date, and note on Form 709, "Extension to file Form 706 granted to MMDDYYYY-Do not assess penalties" , Notate Computer Condition Code (CCC) "R" on the return so that no penalty will be assessed on the Form 709 if the Form 706 posts after the Form 709. If there is no extension to file, pull Form 706 and enter the IRS received date.

  4. See IRM 3.12.263.1.4, Forms/Routing Guide, for additional references to additional extension forms which taxpayers may submit with their Form 706 and Form 709 series returns.

3.12.263.2.1.3  (01-01-2015)
Prior Revisions of Form 706

  1. For decedents dying:

    After and Before Use revision of Form 706 dated
    12/31/1998 01/01/2001 July 1999
    12/31/2000 01/01/2002 November 2001
    12/31/2001 01/01/2003 August 2002
    12/31/2002 01/01/2004 August 2003
    12/31/2003 01/01/2005 August 2004
    12/31/2004 01/01/2006 August 2005
    12/31/2005 01/01/2007 October 2006
    12/31/2006 01/01/2008 September 2007
    12/31/2007 01/01/2009 August 2008
    12/31/2008 01/01/2010 September 2009
    12/31/2009 01/01/2011 July 2011
    12/31/2010 01/01/2012 August 2011
    12/31/2011 01/01/2013 August 2012

3.12.263.2.1.4  (01-01-2015)
Prior Year Returns - Date of Death (DOD) January 1, 1977 or later

  1. The following information pertains to DOD January 1, 1977, or later. If a Form 706, is filed with a revision date prior to June 1977, transfer the data in the Tax Computation section.

    1. Transfer IRS "received date" to current revision of return.

    2. After transfer of data, code and edit, staple overlay under entity portion of return.

  2. Examiners will perform the following preliminary exam:

    1. If decedent is an "expatriate" the return is not subject to tax rates of a nonresident not a citizen of the U.S., but subject to normal rates of Form 706. A U.S. "expatriate" is one who lost U.S. citizenship within 10 years before DOD and for whom it is reasonable to assume that a main purpose in doing so was to avoid U.S. taxes. Check Line 6b on back of Form 706-NA.

    2. Under IRC 2208, a person who is a citizen of the U.S. by reason of birth in the U.S., established residence in a possession of the U.S. and died after September 2, 1958, is considered a U.S. citizen. His/her estate is subject to tax imposed by IRC 2001 and return should be Form 706 instead of Form 706-NA. Reject with AC 610 if it is a non-remittance return. Delete "NA" from the title of form. This can be checked by looking at "Citizenship (nationality)" and "Domicile at time of death" blocks.

3.12.263.2.1.5  (01-01-2015)
Filing Requirements and Due Dates for Form 706-NA

  1. Before December 31, 1976, Form 706-NA was required for the estate of a nonresident, not a citizen of the U.S., whose gross estate situated in the U.S. exceeded $30,000 at DOD. If decedent died prior to November 14, 1966, the return was required for gross estates exceeding $2,000.

  2. After December 31, 1976, Form 706-NA is required for estate of nonresident, not a citizen of the U.S. If the part of the gross estate situated in the U.S. exceeded $60,000 at DOD reduced by:

    • Amount of adjusted taxable gifts per IRC 2001(b) made by the decedent after December 31, 1975, and,

    • Aggregate amount allowed as specific exemption per IRC 2521 (before its repeal by the Tax Reform Act of 1976) with respect to gifts made by decedent after September 8, 1976.

  3. If Pre-1977 Form 706-NA has been filed, attach current revision of form to return and enter data for transcription lines onto current form. The following information will help convert returns.

  4. The following information pertains to the due date of Form 706-NA:

    1. If the decedent died after December 31, 1970, Form 706-NA is due the day of the ninth calendar month after decedents death numerically corresponding to day of calendar month on which death occurred. For example, if the decedent died on May 31 of the current year, the due date is February 28 of the following year.

      Exception:

      If February 28 falls on a Saturday or Sunday, the due date would be the following Monday.

      Exception:

      If the date of death is between January 1, 2010, and December 17, 2010 (inclusively); the return due date is September 19, 2011, as mandated in the Extender's Legislation (PL 111-312).

    2. An application for extension of time for filing (Form 4768, Application for Extension of Time To File a Return and/or Pay Estate (and Generation-Skipping Transfer) Taxes), may be granted even if the application is made later than 9 months after the DOD. Unless the executor is abroad, the extended due date for filing estate tax return may not be later than 15 months from date of the decedents death.

    Reminder:

    The Treasury Department and IRS believe it is reasonable to grant the estates of 2010 decedents an automatic extension of time to file the estate tax return and an extension of time to pay the estate tax. Accordingly, the Treasury Department and IRS grant the executor of a 2010 estate who files a Form 4768 by the due date for filing Form 706 or Form 706-NA both an automatic six month extension of time to file Form 706 or Form 706-NA pursuant to Section 6081, and a six month extension of time to pay the estate tax. The executor of a 2010 estate is not required to substantiate on the Form 4768 the reason for requesting an extension of time for payment of the estate tax to receive the six month extension of time to pay the estate tax due. If the executor (of a 2010 decedent) requests an extension of time to pay for more than six months (on Form 4768), justification needs to be provided.

3.12.263.2.1.6  (01-01-2015)
Filing Requirements and Due Dates for Form 709

  1. Form 709, is filed by individuals to report certain gifts of terminable interests, gifts to his/her spouse (whether a U.S. citizen or a non-U.S. citizen), gifts to donees other than their spouse of future interests or any amount or gifts of present interests of more than $14,000 to any one donee, gifts to charities, political organizations, transfers subject to the generation-skipping transfer tax or estate-tax inclusion period, gift-splitting (especially when the gifts exceed $14,000 per spouse per donee), etc. Form 709 is used to report transfers subject to the Federal gift and certain Generation-Skipping Transfer (GST) taxes and to figure the tax, if any, due on those transfers, and allocation of the lifetime GST exemption to property transferred during the transferrers lifetime. All gift and GST taxes are computed and filed on a calendar-year basis regardless of the taxpayer's income tax accounting period.

  2. The first $14,000 for tax years 201301 through 201412 ($13,000 for tax years 200901 through 201212; $12,000 for tax years 200601 through 200812; $11,000 for tax years 200201 through 200512; $10,000 for tax years 198212 through 200112; and $3,000 for tax years 198112 and prior) of gifts of present interest to each donee during the calendar year is subtracted from total gifts in figuring the amount of taxable gifts. For a gift in trust, each beneficiary of the trust is treated as a separate donee for purposes of the annual exclusion. The annual exclusion for gifts of present interests made to a donee during the calendar year is $14,000. Any gift amount given in excess of that $14,000 per donee per year is taxable. (Exception: The annual exclusion amount for a foreign spouse is currently $145,000.)

  3. The Form 709 is an annual return which, generally, must be filed on or after January 1 and by April 15 of the year following the date the gift was given.

    1. If the donor died during 2014, the executor must file the donors 2014 Form 709 not later than the earlier of (a) the due date (with extensions) for filing the donors estate tax return or (b) April 15, 2015.

  4. Any extension of time granted to file the taxpayer's calendar year income tax return will also extend the time to file Form 709. Income tax extensions are made using Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return; or Form 2350, Application for Extension of Time To File U.S. Income Tax Return. If the taxpayer has filed late and an extension (TC 460) does not exist on the account, research the Individual Master File (IMF) account for a posted TC 460.

    Note:

    Form 1127, Application for Extension of Time for Payment of Tax Due to Undue Hardship, is used by taxpayers to request an extension of time to PAY (gift) taxes. The conditions under which extensions may be granted can be found in the Form 1127 instructions.

  5. See IRM 3.12.263.2.1.2, Extension of Time for Filing, for additional information regarding extensions of time for filing. See IRM 3.12.263.2.2.1, Installments and Form 4349, for information regarding extensions of time to pay.

3.12.263.2.1.7  (01-01-2015)
Filing Requirements and Due Dates for Form 709-A

  1. Form 709-A, United States Short Form Gift Tax Return, was obsoleted in October 2003. All gift tax returns must now be filed on Form 709.

3.12.263.2.2  (01-01-2015)
Community Property Information

  1. In community property states (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin) husband and wife each usually are considered to own half of the property owned by either one.

  2. Community property laws apply to estate tax returns if the taxpayer is domiciled in a community property state at the time of death. Accept taxpayer's claimed domicile. Half of the community property interest must be included in the decedent's gross estate.

3.12.263.2.2.1  (01-01-2015)
Installments and Form 4349

  1. The request for installment payments under IRC 6166 may be included with the return or the election may be made by the taxpayer answering the appropriate questions (Form 706, Page 2, Part 3, Line 3) on the return. If Field 01PI contains a code 1, 3, 5, or 7, Form 4349, Computation of Estate Tax Due with Return and Annual Installment, must be completed by Compliance Services, Estate and Gift Tax Campus Operation, if Form 706, Line 20, contains a Balance Due. This election may be in addition to extension requests made under IRC 6161 and/or IRC 6163.

  2. If the installment privilege is tentatively granted under IRC 6166, Compliance Services, Estate and Gift Tax Campus Operation, will prepare Form 4349 for all cases in which Field 01PI contains Code 1, 3, 5, or 7.

  3. If a return requesting installments does not have Form 4349 attached, suspend the return with AC 370. Attach routing slip with remarks to Examination Installment Unit.

3.12.263.2.2.2  (01-01-2015)
♦Refund Returns (45 Day Jeopardy and 10 Million Dollar Refunds)♦

  1. Document Perfection is responsible for identifying refunds and for initiating requests for manual refunds.

    Note:

    Expeditious processing of refund returns is critical if the 45 day period is about to expire.

  2. AC 341 should be input by Code and Edit to show that a manual refund is needed. If these conditions are not identified in Code and Edit, ERS must follow the following criteria:

    If Then
    The processing date is more than 20 days after the IRS received date or the return due date (whichever is later) and the 45 day interest free period is in jeopardy and the refund amount is $25,000 or more.

    Note:

    Refund in this instruction means only the amount requested to be refunded to the taxpayer, not overpayments transferred to other periods.

    1. Enter AC 341.
    2. Route to ERS Team 101 for manual refund.
    The refund is $10,000,000 or more 1. Enter AC 341.
    2. Route to ERS Team 101 for manual refund.

3.12.263.2.2.3  (01-01-2015)
Taxpayer Advocate Service (TAS) Manual Refunds

  1. Taxpayer Advocate Service (TAS) Manual Refunds - any return hand walked by a W&I Submission Processing (SP) liaison for TAS as a manual refund should be processed by a lead tax examiner or designated tax examiner using the following procedures in the order listed:

    1. CCC "O" should be edited on the return and entered in Field 01CCC.

    2. Delete CCC "Y" from Field 01CCC.

    3. Continue processing the return.

  2. Correspondence - If the return requires correspondence for missing or incomplete information, then do the following:

    1. Prepare Form 3696, Correspondence Action Sheet, or other approved correspondence action sheet and request all information that is missing or incomplete.

    2. Inform the W&I SP liaison of all information that is being requested.

    3. Suspend (SSPND) with appropriate suspense code and give the return back to the W&I SP liaison.

    4. The W&I SP liaison will contact the TAS employee to obtain the required information needed to complete the processing of the return.

  3. Other Suspense Action - If the return requires other suspense action, then do the following:

    1. Initiate suspense (SSPND) action according to procedures.

    2. Inform the W&I SP liaison the reason of the action taken.

    3. Give the return back to the W&I SP liaison.

    4. The W&I SP liaison will contact the TAS employee, who in turn will take the necessary action to complete the processing of the return.

  4. Assigning Taxpayer Notice Codes (TPNCs)/Math Error - When a math error is identified, do the following:

    1. Assign the applicable TPNC according to procedures.

    2. After all TPNCs have been assigned, inform the W&I SP liaison of the TPNCs issued.

    3. Suspend (SSPND) with appropriate suspense code and give the return to the W&I SP liaison.

    4. The W&I SP liaison will contact the TAS employee, who in turn will take the necessary action to complete the processing of the return.

  5. When Balance Due/Overpayment Math Error generates do the following:

    1. Make a screen print of the Error Code Screen Display, highlight the Computer Generated Refund Amount, and attach the print to the front of the return with the entity portion of the return visible.

    2. Enter the amount the taxpayer claimed as the amount they requested to be refunded back into Field 03B/R.

  6. If Balance Due/Overpayment Math Error regenerates because the taxpayer made a math error when computing their refund, then do the following:

    1. Make a screen print of the Error Code Screen Display, highlight the Computer Generated Refund Amount, and attach the print to the front of the return with the entity portion of the return visible.

    2. Assign the appropriate TPNC.

  7. Once return processing is complete, give the return, Form 12412, Operations Assistance Request (OAR), and the ERS screen print to the W&I SP liaison.

  8. Rejects Suspense - Manual refunds that are hand walked by a W&I SP liaison that have been suspended should be processed as follows:

    1. Follow the specific instruction given by the W&I SP liaison in regards to correspondence issues and the assignment of the TPNCs.

    2. Refer to applicable paragraphs above.

3.12.263.2.3  (01-01-2015)
Glossary

  1. ERS Action Code (AC) - A 3 digit numeric code used to put the document in suspense. This shows the need for additional information not available in the record or on the return. Only one action code can be used on a record at a time.

  2. Computer Condition Code - A 1 digit number or letter used to identify a specific condition or computation on a return.

  3. Entity Index File (EIF) - Computer file that stores name data for each SSN on file. A check is made between the SSN and name entered. This check is made during transcription.

  4. Error Code - A 3 digit numeric code naming a specific math or consistency error in an error record.

  5. Error Records - Data records failing any of the math or validity checks on the Generalized Mainline Framework (GMF) system or containing an invalid or incomplete action code.

  6. Generalized Mainline Framework (GMF) - The system used to process and control all documents through the submission processing campus pipeline.

  7. Key Index File (KIF) - A computer file of TINs which can be accessed by using command code NAMES/NAMEI with name and address data.

3.12.263.2.4  (01-01-2015)
General Corrections Procedures

  1. Perfecting the Tax Return and Error Screen Displays.

    1. The error screen display shows the DLN, the SSN and the name control, if present, in the header portion of each error record. Previously assigned taxpayer notice codes will also be shown in the header information.

    2. Before correcting the error screen displays, make sure the DLN of the screen display matches the DLN of the document.

    If Then
    A mixed data situation exists (information from 2 taxpayers' returns appear on the error record under one DLN or the DLN does not match the return on screen display) Stop processing, give the block of work to your manager. Management will see if the mixed data can be corrected via the terminal screen displays or will have the blocks deleted and re-input.
  2. Make sure the taxpayer's entries are on the correct lines of the tax return. Check for coding and transcription errors in each section and field of the screen display and on the return and correct as needed. Follow specific instructions and local procedures (such as Quality Alerts) for all sections and fields. Make sure all sections and fields were transcribed.

  3. Missing Signature - A signature is needed on all returns. If the signature area on the tax return is not signed, SSPND with AC 225 (Signature Only - Domestic Returns) or 226 (Signature Only - Foreign Returns).

3.12.263.2.5  (01-01-2015)
Command Codes (CCs)

  1. The Command Codes (CCs) used to correct and research the Error Inventory and the Workable Suspense Inventory are described below. They are also explained in IRM 3.12.38, Error Resolution System (ERS), General Instructions. Any CC permitted by the employee's security file will be available to the tax examiner.

  2. Enter CCs correctly, or you will get an error message. Correct the data entered with the CC and transmit.

    1. ACTVT - Used to transfer an unworkable suspense record to the workable suspense inventory.

    2. BMFOL - Used to provide nationwide BMF entity and tax data information on-line for tax accounts that are in credit or debit status, and/or contain freeze conditions. It will display any tax account, even zero balance, that has not been moved to lower level. Account does not have to be a credit or a debit. It will also display a list of accounts moved to the retention register. Other accounts that are not on the retention register will be available on-line within 24 hours upon request.

    3. BRTVU - Used to provide business return transaction information. The file consists of original input return data, including schedules. This return information includes Code and Edit, Error Resolution (ERS) and computer generated fields. This command code was previously announced as CC RTVUE for business returns.

    4. CRECT - Used to make a correction. Use CRECT only after an error has been displayed in response to the GTREC command. You cannot correct the Remittance Field in a record with the CC CRECT.

    5. DLSEC - Used to delete a section within a record in process.

    6. ENMOD - Used to research a name control.

    7. ERINV - Used to research a specific DLN or TIN on the ERS Control File. It also displays the number of records in a block.

    8. ERVOL - Used with a Status Code to display the number of ERS records in the current Workable Inventory. The printed reports for ERS are updated nightly. You may obtain the actual count of records to be worked at any time by using CC ERVOL.

    9. GTREC - Used to access the first error record in an ERS error block or to get a specific record in the Workable Suspense Inventory. It can also be used to re-display any uncorrected error.

    10. GTRECQ - Used to access a worked record held for Quality review.

    11. GTRECW - Used to retrieve an ERS data record that has already been worked. Use this CC any time on the same processing day. If an error is found after that day, the record must be corrected using Notice Review and Adjustment procedures.

    12. GTSEC - Used to display any data section within the record in process. The command will display all correctable fields in the requested section, including blank fields. It will not show computer generated fields or error indicators. If no data is present in the specified section, the empty format of the requested section is displayed.

    13. INOLE - Used to access the most current entity data from the National Account Profile (NAP) files.

    14. MFREQ - Used to request an entity module or a tax module and its related entity data from Master File when case control is not required.

    15. NAMEE/NAMES/NAMEI/NAMEB - Used to research missing or invalid SSNs, TINs or Employer Identification Numbers (EINs) when only the name and address are available.

    16. RJECT - Used to reject a record from ERS.

    17. SSPND - Used with an ERS AC to place a record in Suspense status. Use SSPND for Error Correction and Suspense Correction.

    18. TXMOD - Used to research an active tax module.

3.12.263.2.6  (01-01-2015)
Error Resolution System Action Codes (ACs)

  1. The ERS Action Code (AC) indicates that certain information is missing or that the record should be rejected from processing. The code will have sufficient detail to indicate if correspondence is to be sent to the taxpayer or specific in-house research or action is required.

  2. See AC table below for the appropriate codes:

    Action Code Description Workday
    Suspense
    Period
    Function *
    * CE = Code & Edit, EC = Error Correction, S = Suspense, GEN = Computer Generated
    001 Input Document AC 001 will be computer generated or entered from Error Resolution with CC SSPND when the Block Out of Balance (BOB) Resolution Function has added a missing document by only inputting the name control and TIN for the missing document. See IRM 3.12.263.2.9.2, Error Correction Action Code (AC), for corrective procedures. 0 EC
    211 First Taxpayer Correspondence 40 CE, EC, S
    212 Second Taxpayer Correspondence 25 CE, EC, S
    213 Correspondence to Other than Taxpayer 40 CE, EC
    215 International Correspondence 45 CE, EC, S
    225 Signature Only 40 CE, EC, S
    226 Signature Only (International) 45 CE, EC, S
    310 Statute Control 10 CE, EC, S
    320 Entity Control 10 CE, EC, S
    331 Frivolous Review 3 CE, EC
    332 Questionable Refund Detection Team (QRDT) Review 3 CE, EC
    333 Prompt Audit 10 CE, EC
    334 Joint Committee 10 CE, EC, S
    335 Frivolous Case 10 CE, EC, S
    336 QRDT 10 CE, EC, S
    337 Other Criminal Investigation Division (CID) 10 CE, EC, S
    341 Manual Refund 10 CE, EC, S
    342 Credit Verification 10 CE, EC, S
    343 Other Accounting 10 CE, EC, S
    344 Manual Refund (ERS) 0 EC
    347 Form 2553 to Entity 20 CE, EC, S
    351 TIN Research 0 EC, S
    352 Name Research 3 CE, EC, S
    353 Address Research 3 CE, EC, S
    354 Filing Requirements Research 3 CE, EC, S
    355 Other Research 3 CE, EC, S
    360 Other In House Research 10 CE, EC, S
    370 Examination 10 CE, EC, S
    410 Assistance Needed/Special Handling 3 CE, EC, S
    420 Management Suspense A 5 CE, EC, S
    430 Management Suspense B 10 CE, EC, S
    440 Management Suspense C 15 CE, EC, S
    450 Management Suspense D 20 CE, EC, S
    460 Management Suspense E 25 CE, EC, S
    480 Early Filed Suspense 150 CE, EC, S
    510 Missing Document 0 CE
    511 Missing Document 1st Suspense 25 EC, S
    512 Missing Document 2nd Suspense 20 S
    513 Missing Document 3rd Suspense 20 S
    515 Missing Document Short Term 5 EC, S
    550 Magnetic Tape Attachment 3 CE
    551 Magnetic Tape Inconsistent Data 3 CE
    610 Renumber 0 CE, EC
    611 Remittance Renumber 0 S
    620 NMF/Non-ADP (Automated Data Processing) 0 CE, EC, S
    630 Re-input 0 EC
    640 Void 0 CE, EC, S
    650 International 0 CE, EC
    660 Data Control Delete
    (Tape Edit Processing (TEP) Delete)
    0 GEN
    670 Deleted Missing Document 0 GEN
    700 Duplicate Block 0 GEN
    711 Duplicate Document DLN from CE NA GEN
    712 Duplicate Document DLN from EC NA GEN
    713 Duplicate Document DLN from Unpostables NA GEN
    714 Duplicate Document DLN from Unworkable Suspense NA GEN
    715 Duplicate Document DLN from Workable Suspense NA GEN
    900 Unpostable Record 0 GEN
  3. Document Perfection tax examiners will give a 3 digit code to numbered returns when they cannot process the return in the present form until additional information is received or some manual intervention is required.

  4. Document Perfection will attach Form 3696, Correspondence Action Sheet, to begin correspondence. Use the AC and state what missing information is needed.

  5. A valid AC other than 001 places the record in Suspense Inventory, either Workable or Unworkable.

  6. Only assign one AC at a time to a record. The priority of the ACs are 310, 320, 4XX, 6XX, 3XX, 2XX.

  7. Code and Edit tax examiners will enter ACs on the bottom left hand corner of the return.

    1. Data Conversion will transcribe the AC into the record of the form.

    2. If Code and Edit assigns an invalid or incomplete AC, the record will be sent to the Error Inventory for correction or deletion of the code.

    Note:

    On reprocess/re-input documents, ERS should determine if the AC should be deleted. The AC may have been valid the first time through the pipeline, but not valid for a reprocess/re-input. For example, if a reply is received for AC 211 and the information is attached to the return, the AC 211 would be invalid and should be edited out to prevent future suspense.

  8. An ERS tax examiner may enter an AC on a record, delete or correct an invalid code or may replace the present AC with another to either re-suspend or reject from ERS.

    1. Enter a valid AC with CC SSPND. IRM 3.12.38, Error Resolution System (ERS), General Instructions, also explains these codes.

    2. Entering a valid AC with CC SSPND clears the record from the screen and places the record in either Workable Suspense or Unworkable Suspense.

    If Then
    The AC cannot describe the required action Attach a note of explanation to the return (routing slip).
    The tax examiner will not be issuing a letter through IDRS Attach a Form 3696 to issue the correspondence.
  9. A Reject tax examiner entering a valid AC with CC RJECT rejects the record from ERS. Generally the Service Center Control File (SCCF) will be automatically updated for the rejected records. An Unpostables tax examiner entering an AC with CC NWDLN rejects the record from the ERS inventory and establishes the new DLN under which the record is to be entered.

  10. The computer generates a Form 4251, Return Charge Out, for all new suspense items. Use the form to pull documents to route the controlling documents while holding the record in suspense and to associate the document in the Workable Suspense Inventory when the record becomes workable.

    1. When a record appears on the Workable Suspense Inventory with the AC as first priority, add the information received to the record or follow the IRM instructions for "no reply" . Clear the AC by entering the letter "C" in the Clear Field (CL) and transmitting. Once you clear the AC, any Validity, Section, or Math/Consistency errors will be shown for correction.

    2. Records that had been unprocessable may again require suspense for additional information. Re-suspended items do not generate a charge-out. Note the charge-out in the correct block by entering the AC and date.

  11. When you cannot perfect a record, reject it from ERS by using CC SSPND/RJECT with AC 640. Unpostables will take action to have the DLN voided.

  12. You may be able to perfect the record but the document may need to be renumbered because the DLN or remittance amount may need to be corrected. Suspend with AC 610 or 611.

3.12.263.2.7  (01-01-2015)
Clear Code "C" and "000"

  1. Use the letter "C" as a Clear Code to remove the error codes (consistency errors) when you do not have to change or correct the record to fix the error. The display will show a Clear field, labeled "CL" if a Clear Code can be used. The Clear field can be found to the right of "CRECT" on the screen display.

  2. Clear an error code with an available Clear Code by either correcting the problem or entering a "C" to state no correction is needed. If other corrections are needed, they must be entered and transmitted prior to entry of the Clear Code "C" . Make sure that all corrective procedures have been followed for each individual error code before entering a "C" in the Clear Code field.

  3. Use Clear Code "C" to clear the AC from the screen after completing corrections, or when AC 410 and 700 are used. The AC must be cleared before other errors in the record can be resolved. The presence of the "C" with a Priority I Error states you have made the corrections to the AC and now wish to see any other errors on the record.

  4. Use Clear Code "000" to delete all action codes only when you have invalid and erroneous ACs and there is no reason to suspend the record. Suspense correction cannot use "000" .

  5. When you suspend a record with CC SSPND, programming erases all "C" Clear Codes for error codes and action codes for the new day's Error Inventory and Workable Suspense Inventory.

  6. Unfinished records from the previous day contain none of the "C" Clear Codes given to a record not completely worked.

  7. Error Codes (including ones which may require a "C" Clear Code) are numbered consecutively for correcting.

    1. While correcting errors on the terminal, you may create an error code with a higher priority than the one(s) you have cleared with a Taxpayer Notice Code (TPNC) or "C" Clear Code. If this happens, programming erases all TPNCs for error codes with a lower priority than the one created.

    2. Programming will continue displaying error codes for the record beginning with the higher priority error code created. Displays using the corrected data may be different from those previously displayed.

    3. You can correct by erasing an error code that you previously cleared with a "C" and now the error condition no longer exists. Should this occur, the "C" Clear Code for this error and all "C" and TPNCs for all subsequent errors in the record will be deleted.

    4. If after deleting the "Cs" and TPNCs there are errors remaining on the record, they will continue to be displayed for resolution whether or not they were previously displayed.

  8. The "C" Clear Code will prevent any other corrections to the record to accompany the "C" Clear Code. If a correction must be entered, but you have already transmitted the "C" Clear Code, enter CC GTSEC 01 and put a "G" in Field 01CCC. Transmit and remove CCC "G" when the Error Code 010 appears to reset the record. If you used CC SSPND and the record is no longer displayed, then use CC GTRECW to make any corrections.

3.12.263.2.8  (01-01-2015)
Types of Errors

  1. The Error Resolution System identifies errors based on type and priority. The record heading shows the type of error. Types include:

    • AC Error (Priority I)

    • Section Error (Priority II) ISRP priority code

    • Validity Error (Priority III)

    • Math/Consistency Error (Error Codes) (Priority IV)

  2. Tax examiners may find that programming has not included a field or section needed to correct an error. In this event, use CC GTSEC to get the needed field. This should be reported to Headquarters for correction of the display.

3.12.263.2.9  (01-01-2015)
Priority I Errors - Suspense Inventory Correction Procedures (Reject Procedures)

  1. All records with an invalid AC assigned by Document Perfection will be placed in the Error Inventory and shown as a Priority I Error.

  2. All records with a valid AC will be assigned to a Suspense Inventory and shown as Priority I Error.

  3. See also IRM 3.12.38, BMF General Instructions, for additional information regarding ACs and/or Priority I Errors.

3.12.263.2.9.1  (01-01-2015)
Display

  1. The AC for the record with the literal description of the action will be shown.

3.12.263.2.9.2  (01-01-2015)
Error Correction Action Code (AC)

  1. Enter CC SSPND with the correct AC, then transmit to suspend the record.

    If Then
    Suspense is not required Enter "000" in the Clear field (CL) and transmit.
    Document in block Do not remove the document from the block (except for priority statute and manual refund cases).
  2. Under ERS, AC 001 is a Priority I Error.

    1. This happens when the BOB Resolution function adds a document to a block by entering only the name control and TIN. Error Resolution will add the rest of the record.

    2. Enter CC GTSEC for each record section that should have data. Add the required data.

    3. When all the sections have been entered, enter "C" in the Clear field, and normal validity checks will be made to the record.

3.12.263.2.9.3  (01-01-2015)
Procedures for Correcting Priority I Action Code (AC) Errors

  1. The following information pertains to procedures for correcting Priority I AC Errors.

3.12.263.2.9.3.1  (01-01-2015)
Priority - I Error, AC 21X Correspondence

  1. The following information pertains to AC 21X correspondence:

    If Then
    Status 321:
    You get a reply
    Follow instructions in the reply before clearing Priority I error.
    Status 331 or 431:
    The Statute Control asks that the record be voided to them. (Statute Control will provide instructions when returning the document) OR
    Follow local procedures.
    The Statute Control Group clears the record Use CC GTSEC for Section 01, check Field 01TXP, Tax Period, and enter CCC "W" in Field 01CCC. Transmit and then clear the Priority I Error with the "C" Clear Code.

3.12.263.2.9.3.2  (01-01-2015)
Priority I Error, AC 320 Entity Control

  1. Status 332 or 432: Entity Control will provide instructions when returning the document.

  2. Follow instructions from Entity Control before clearing the Priority I Errors.

    If Then
    The return was sent to Entity for the name control or SSN Enter the correct fields using CC GTSEC for Section 01.

3.12.263.2.9.3.3  (01-01-2015)
Priority I Error, AC 33X, Review/Routing To Criminal Investigation Division (CID)

  1. Status 333 or 433: Document will be referred to the CID before it is given to the tax examiner.

    If Then
    Instructed to void the record and refer Form 706, or Form 706-NA, to CID Follow local procedures.
    The return will continue to be processed Follow CID instructions before clearing Priority I Error.

3.12.263.2.9.3.4  (01-01-2015)
Priority I Error, AC 34X, Routing - Accounting

  1. Accounting should return the form to the tax examiner to work.

  2. Follow Accounting instructions before clearing the AC.

3.12.263.2.9.3.5  (01-01-2015)
Priority I Error, AC 35X, Key Index File (KIF)/Other Research

  1. AC 351, Status 435: Means Key Index File (KIF) was not available when record was on the Error Inventory.

    If Then
    SSN is found using CC NAMES/NAMEI 1. Verify using CC INOLES.
    2. GTSEC01 and enter in Field 01SSN.
    SSN is not found using CC NAMES/NAMEI Re-suspend (SSPND 320) to Entity for the SSN.
  2. AC 352, 354, 355, Status 335 or 435:

    If Then
    Unable to solve after using CC INOLE/ENMOD/MFREQ Re-suspend to Entity with AC 320.
    Correspondence is necessary and there is no address Use AC 353.

3.12.263.2.9.3.6  (01-01-2015)
Priority I Error, AC 360, Other In-House Research

  1. Status 336 or 436: You will get the document and instructions from another area.

  2. Follow those instructions using CC DLSEC/GTSEC before clearing Priority I Error.

3.12.263.2.9.3.7  (01-01-2015)
Priority I Error, AC 410 Assistance

  1. Clear the Priority I Error with the "C" Clear Code, so that other errors in the record might display.

3.12.263.2.9.3.8  (01-01-2015)
Priority I Error, ACs 420 through 460, Management Suspense

  1. Management may tell you to work or re-suspend the record.

    If Then
    Re-suspending Use CC SSPND and the correct AC.
    Working the record Clear the Priority I Error with a "C" Clear Code, so that other errors in the record might display.

3.12.263.2.9.3.9  (01-01-2015)
Priority I Error, AC 490 System Problem

  1. Computer Branch will tell your manager what to do.

    If Then
    Instructions are not received for Status 349 You may be told to re-suspend with "SSPND 490" .
    No other error exists on the record DANGER: Once you clear AC 490, the record will go to good tape. You must get instructions from the Computer or Submission Processing Campus before clearing.

3.12.263.2.9.3.10  (01-01-2015)
Priority I Error, AC 51X, Status 451 or 351

  1. Suspend record with AC 51X to initiate special search. The charge-out issued for missing document(s) may be used for the initial search. It may also be used for subsequent searches by marking "Second Request" , "Third Request" , etc. on the charge-out returned from files.

  2. Keep requesting searches until document is located or record is rejected from ERS.

3.12.263.2.9.3.11  (01-01-2015)
Priority I Error, AC 6XX, Rejects

  1. The following information pertains to Priority I Errors:

    If Then
    AC 6XX is used to suspend to Workable Suspense 1. Review document to see if you agree with the recommended reject action.
    2. If so, follow local procedures.
    The record is not deleted Clear the Priority I Error with the Clear Code "C" so that any other errors that might exist can display.

3.12.263.2.9.3.12  (01-01-2015)
Priority I Error, AC 700, Duplicate Block DLN

  1. Clear the Priority I Error with the "C" Clear Code so that other errors in the record might display.

3.12.263.2.9.3.13  (01-01-2015)
Priority I Error, AC 900 Unpostable Records

  1. The literal for the AC 900 will include the Unpostable Code.

    If Then
    The record can be resolved for AC 900 returns 1. Use CC GTSEC for the desired section(s) and make the correction(s).
    2. Enter a "C" in the Clear field after all corrections are made and transmitted.
    3. After you clear AC 900, all other errors on the record will be displayed for correction.
    No other errors exist 1. The record will clear the screen.
    2. The record has not posted to Master File.
    3. Fields displayed will be as processed prior to being an "Unpostable" .
    4. The record may contain coding and transcription errors.
    5. All Clear Codes and Taxpayer Notice Codes assigned when previously processed will have been deleted from the record and will need to be assigned again, if still applicable.
    The error cannot be resolved on the Unpostable Record (AC 900) 1. Re-suspend the record with SSPND and the correct AC.
    2. Write and explain the AC and date on the charge-out and send the return and charge-out to the Suspense Documents File.

3.12.263.2.9.3.14  (01-01-2015)
For AC 3XX, Status 33X

  1. The following information pertains to AC 3XX:

    If Then
    Requested information is not available Verify that the return is for the taxpayer. The tax examiner will be told to re-suspend the record; AC 3XX.
    This occurs often Headquarters should be asked to review the suspense period.
    A document is not available for a record on the Workable Suspense Inventory (AC other than 510) The Suspense Documents File Unit will contact the manager who will search within ERS.
    It cannot be found The manager will state it is missing. The tax examiner working the record will re-suspend the record with AC 511, initiating a search for the document.

3.12.263.2.10  (01-01-2015)
Priority II Errors - Section Errors

  1. The Integrated Submission and Remittance Processing (ISRP) should eliminate most editing, missing section, and terminus errors. If normal ISRP validity checks have been bypassed, edit errors and/or terminus errors may be present.

  2. Edit Error - A section with an error detected by ISRP. Edit errors will be coded as follows:

    1. Code 1 = Split screen transmission. Key verifier tried to change the Check Digit, key verifier changed 4 or more digits of the TIN, or the original entry operator indicated that a required section is missing.

    2. Code 3 = Invalid section ending point.

    3. Code 4 = Invalid field length.

    4. Code 5 = Questionable section - A section entered twice or entered out of sequence by ISRP.

3.12.263.2.10.1  (01-01-2015)
Terminus Error

  1. A section with variable length input fields with fields the wrong size.

3.12.263.2.10.2  (01-01-2015)
Display

  1. All transcribed fields, except the ERS AC and the remittance (payment received), will be displayed in columnar format with or without data. ISRP Problem Code errors will also show the type of error. Only one section (error) will be displayed at a time.

3.12.263.2.10.3  (01-01-2015)
Content

  1. Any individual section, excluding computer generated fields and the AC. (The AC is an uncorrectable field except as defined for CC SSPND.)


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