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

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

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

Weekly management review should include:

To minimize delays and costs to other submission processing campus functions:

This section provides Business Master File (BMF), Payer Master File (PMF) and Combined Annual Wage Reporting (CAWR) information, guidelines and procedures for resolving unpostables using the Generalized Unpostable Framework (GUF).

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

This section also applies to the management of Unpostable processing.

Any unpostable return can potentially require a manual refund. Unpostable employees are required to be thoroughly familiar with how to identify when a manual refund is necessary and the actions required to initiate a manual refund.

What is a manual refund? A Manual Refund (TC 840) is a refund issued in cases which the Internal Revenue Service has determined require expedited processing to provide the refund to the taxpayer as quickly as possible. A manual refund is not generated through normal Master File processing (TC 846), but is processed manually by the Submission Processing Accounting Function, who schedules and certifies manual refunds.

Manual refunds are requested on either Form 3753 , Manual Refund Posting Voucher, or Form 5792, Request for IDRS Generated Refund.

Form 5792, Request for IDRS Generated Refund (IGR), is used in most situations. It is input via IDRS using CC: RFUND. The account immediately reflects the refund and any allowable interest with transaction codes 840 and 770. Forms 5792 cannot be used for:

Form 3753, Manual Refund Posting Voucher, is used for:

All requests for manual refunds must be controlled and monitored weekly (Monday - Wednesday) on IDRS by the initiator (or other management designated employee) until the TC 840/846 refund has posted to prevent duplicate, erroneous refunds. Monitoring actions must be documented on a weekly basis beginning the initial week of preparation of the Form 5792 or Form 3753. See IRM 21.4.4.5 for specific procedures for monitoring manual refunds.

Why Would A Manual Refund Be Needed? Conditions necessitating a manual refund include:

If the Internal Revenue Service refunds the overpayment within 45 days from when the taxpayer's claim for refund was filed, the IRS does not have to pay interest on the overpayment.

When it is necessary to expedite a refund, the use of Form 3753 can provide a refund to the customer within 2 to 3 business days. The Taxpayer Advocate Service (TAS) can initiate a hardship direct deposit via Form 3753. See IRM 3.17.79.5.4.2 for manual refund procedures to issue an ACH/Direct Deposit Hardship Manual Refund. The use of Form 5792 will provide a refund to the customer within 7 to 10 days.

Caution: Manual refunds improperly controlled and monitored can result in erroneous refunds. A manual refund should not be initiated if an IDRS generated refund will be issued within two cycles. Hardships and other circumstances do warrant exception to this requirement. If a manual refund needs to be initiated, all efforts should be made to prevent a duplicate systemic refund from being issued. See IRM 21.4.4.5 (11).

Although the manual refund will be issued within a few business days, it may take up to four weeks for the Transaction Code (TC) 840 to post to Master File.

Following are some circumstances which may warrant the issuance of a manual refund:

Failure to perform the necessary IDRS research or to provide supporting documentation when the manual refund is submitted to the Accounting Function will result in the manual refund request being rejected back to the initiator. Support documentation can include the following information:

Refer to the following IRM's for manual refund requirements:

In addition, research http://serp.enterprise.irs.gov/ for the most current and accurate manual refund Alerts and IRM Procedural Updates (IPUs) on the Servicewide Electronic Research Program (SERP).

In an effort to reduce the amount of interest paid by the Internal Revenue Service due to untimely processing, Interest Reduction Initiative Reports (GUF 07-42 and 51-43) and Summaries (GUF 07-43 and 51-44) will be produced for all BMF transaction codes 150, 295 and 299 unpostable records where the credit interest date is in jeopardy or has expired.

If the Internal Revenue Service does not meet the 45-day interest free period for return processing, interest must be paid to the taxpayer.

All unpostable returns which have been identified on the GUF 07-42, New Unpostables with Interest Free Period Due to Expire, and other unpostable returns which would result in a refund greater than the amount identified in the Campus as the Unpostable Interest Reduction Initiative tolerance amount, are to be processed as high priority work. (Tax Examiners receive a GUF 51-43 report, listing "Interest Free Due to Expire" cases assigned to them.) These cases are to be worked or documents ordered as soon as possible. Manual refunds should be issued when applicable.

If a return is identified as "Amended" or "Superseded" , and a TC 150 has posted, do not treat as a credit interest return. If the return is identified as a "Duplicate " or "Replacement" , but no TC 150 is posted or pending, treat as a credit interest return if all other criteria is met.

Do not treat a return filed on the wrong form as a credit interest return, or any return to be reassigned to the Criminal Investigation (CI) function.

If the return is a UPC 29X or 49X (incorrect or invalid return conditions only), or the return appears to have a math error condition(s), do not issue a manual refund. URC 8 to close the case to the Reject function for verification of the tax data and overpayment amount. Notate on the Form 8749 or 8-code slip the interest computation date and any corrective action(s) needed. Coordinate directly with the Reject Function on any cases for which a manual refund may be needed.

If the unpostable resolution requires the input of a correspondence received date, use URC 8 to close the case to the Reject Function, noting on the Form 8749 or 8-code slip any corrective action(s) needed and the correspondence received date. Coordinate directly with the Reject Function on any cases for which a manual refund may be needed (if the correspondence received date plus 45 days indicates the interest-free period is in jeopardy).

If the return cannot be obtained (Not in Files, Charged-out, or Missing), after following established procedures for ordering missing documents, use CC UPCASD4 to close the case to Rejects (Special Search). Note on the Form 8749 or 8-code slip, "Return unavailable—Manual Refund not Issued," along with the Interest-Free Expiration Date.

When closing a case to Rejects with an Interest Free Period Due to Expire, notate on the Form 8749, Unpostable Action and Routing Slip, or 8-code slip, "Current Interest Computation Date" along with the Interest Date from the GUF 51-43 (or GUF 07-42) report.

A decision was made to consolidate Unpostables and Entity Unpostables. As a result of this decision, unpostable cases must not be reassigned between these two functions. Expeditious processing of unpostables is imperative to avoid aged inventory.

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.

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

FILES—The requirement for the Files function to work Category F1 and F3 unpostables was removed from their manual. However, these GUF category codes are still in existence. The volume of unpostable cases no longer warrants this procedure for the following reasons:

INDIVIDUAL—Single case manual closures are completed in the Unpostable, Examination (Exam), Entity Unpostable Team, Criminal Investigation (CI), and Statute functions.

IRM 3.12.32 provides the information on:

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

IRM 3.0.273, Administrative Reference Guide should be used in conjunction with IRM 3.12.279 and IRM 3.12.32. IRM 3.0.273 covers information on Security Guidelines, the Problem Resolution Program, Statute awareness, and specific computer commands.

IRM 3.13.222, BMF Entity Unpostable Correction Procedures

IRM 3.12.278, Exempt Organization Unpostable Resolution, should be used with IRM 3.12.279 and IRM 3.12.32 for conditions and resolutions concerning EO Unpostables.

IRM 3.12.166, EPMF Unpostables, should be used in conjunction with IRM 3.12.279 and IRM 3.12.32 for conditions and resolutions concerning EPMF (Master File Tax (MFT 76)) unpostables.

IRM 3.5.10, Remittance Transaction Research (RTR) System.

IRM 21.5.5, Unpostables.

IRM 4.4.35, Unpostable Resolution.

Local procedures are created or developed to provide specific instructions to local offices on particular programs. They supplement and support the IRM. Local procedures cannot deviate, contradict, or duplicate material in the IRM nor can they set policy or change National program guidance. It is the responsibility of each manager to ensure all employees are aware of and have access to local procedures.

Provide a copy of all Memorandums of Understanding to the headquarters analyst.

When resolving Unpostable records, follow the intent of the initiator as far as possible within the provisions of the Internal Revenue Code and the appropriate Master File computer program constraints. Ensure the correct procedures are followed in the applicable IRMs 3.11.00, 3.12.00 and 3.24.00. If there is a conflict between the general and specific instructions, notify Head Quarters for a determination.

Include priority for processing payment transactions and the use of STAUP. See IRM 3.12.279.36 for IDRS STAUP guidelines.

Use the guidelines in IRM 3.12.279.12 and 3.12.279.27 to ensure consistency in correspondence.

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

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

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

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

Section 3705(a) - The IRS Restructuring and Reform Act of 1998, Section 3705, 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. Refer to IRM 1.2.4.6, Use of Pseudonyms by Internal Revenue Service Employees, for additional information.

All IRS employees, in the campus, national, and area 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:

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. Facsimiles to taxpayers on tax-related matters are considered manually-generated correspondence and must include the required information.

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

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 inquiry, using established procedures, to his or her manager.

The Taxpayer Advocate Service (TAS) assists taxpayers who are experiencing economic burdens and/or unreasonable delays in resolving tax problems with the IRS. See IRM 3.12.279.13, Taxpayer Advocate Service (TAS) Guidelines, for more information on determining whether TAS case criteria applies and when to prepare and route Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) to TAS.

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

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

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

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

The Taxpayer Advocate Service (TAS) assists taxpayers who are experiencing economic burdens and/or unreasonable delays in resolving tax problems with the IRS.

Unpostable unit employees must thoroughly familiarize themselves with the criteria required for Taxpayer Advocate Service (TAS) case referrals. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria. Taxpayers, their representatives, or IRS employees may complete Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance order), to request assistance from TAS.

Refer a return with a notation of an actual or potential hardship to your Work-leader or Supervisor.

Items meeting TAS criteria may be discovered at any point in the processing cycle. If the item or case meets any TAS criteria, the case should be referred to the work-leader/Supervisor for referral to TAS. If the criteria cannot be determined but the taxpayer indicates a number of contacts, i.e., letters, calls etc., have been made and we cannot readily determine if this is the third or more contact, the employee should inform his or her supervisor of possible TAS action.

On unposted IMF or BMF tax returns, excess credits claimed (i.e. the amount of reported credits exceeding the tax liability) may be refunded to the taxpayer when a hardship situation exists even when it would otherwise be subject to offset to outstanding IRS debts. These are referred to as Offset Bypass Refunds (OBR). See IRM 3.12.279.13.1, Cases Requiring Special Handling, for more information on how to address these situations. Additional guidance may be found in IRM 21.4.6.5.12.1, Offset Bypass Refund.

Problems meeting TAS criteria do not need to be sent to TAS, if they can be resolved by the unpostable function within 24 hours. The definition of "same day" is within 24 hours. There will be times you can completely resolve the issue within 24 hours. There will also be times that although you cannot completely resolve the issue within 24 hours, if you have taken steps within 24 hours to resolve the taxpayer's issue, these cases also meet the definition of "same day" . Do not refer these cases to TAS unless the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same-Day Resolution by Operations. It is important all IRS employees handle potential TAS cases with the taxpayer's best interest in mind.

Slipped or mixed block conditions originate with the input of payments to the computer system. This can occur through the Integrated Submission and Remittance Processing (ISRP) and IDRS in Area Offices. The key elements in identifying a slipped or mixed block condition are relatively easy to recognize and include:

When a slipped or mixed block is discovered, resolve the unpostable condition and route the block to Accounts Management.

The Taxpayer Information File (TIF) is the major database for use within Integrated Data Retrieval System (IDRS). The TIF includes the following types of accounts:

The Name Search Facility (NSF) supports command codes (CCs), NAMES, NAMEE, NAMEI, NAMEB, FINDS, and FINDE, query a national relational database at MCC. Unpostable employees, who know the name and address of a taxpayer and need to locate a taxpayer's account number, or vice-versa, can use these command codes for research purposes. For additional information on these command codes see IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, and FINDE.

IDRS Command Codes - The 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).

Many IDRS Command Codes are available and each display different taxpayer data and serve different purposes.

The Command Codes will not return the "Request Completed " response until the TIN and TIN/name control have been validated by the NAP on the Master File to which the transaction will attempt to post. Some of the IDRS Command Codes affected by OLE validation require the entering of a TIN and Name Control matching an existing Master File. Examples of such IDRS Command Codes are:

The Remittance Transaction Research (RTR) system provides a local repository for remittance data generated during ISRP remittance processing operations at a site. Payment transaction data/images are available for online research to correct processing errors. Refer to IRM 3.5.10, Remittance Transaction Research (RTR) System.

System Messages Application to All Command Codes - If the communication lines to the NAP are not available, the message will be "CRS/NAP ACCESS NOT AVAILABLE" .

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

The above messages are general in nature.

General Research Information - Research is required unless there is an obvious transcription error or the resolution procedures are specifically noted with the Unpostable. Input the appropriate transaction code to correct an obvious transcription error.

Research Tools—Proper research is essential to ensure correct closure of Unpostable cases.

Microfilm Replacement System (MRS) - MRS is an automated research system which eliminates most microfilm research done in Campuses and Area Offices.

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

You may request a hard copy transcript for your research

Integrated Data Retrieval System (IDRS) - IDRS is a computer system with the capability to retrieve and update stored information of taxpayers accounts on master files. Research of IDRS is performed through the use of various command codes input via an IDRS terminal.

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

Command Code INTST computes the correct outstanding balance, including interest and failure to pay accruals, to the date specified in the input of the command code.

Command Codes used to input an action to the taxpayer's account.

Pending Transaction Identification codes on IDRS

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 their spouse's account, the account of a friend, relative or coworker, or any account in which they have a personal financial interest.

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

Proper use of CC's 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 CC's should be authorized only for employees requiring access to unpostable records to assign, close, suspend, display and/or review unpostable cases.

Accessing the GUF via IDRS—The GUF is accessed by the Command Codes UPDIS, UPASG, UPCAS, UPBAT, UPTIN, UPRES, and UPREV once the employee has signed on IDRS using their IDRS password. Once signed on IDRS an employee may access the GUF, IDRS and/or MRS if these system command codes are in the employee's profile of authorized actions on the terminal.

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

Submission Processing Campus assigned cases can be closed by any employee having access to the Submission Processing Campus jurisdiction in their profile.

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

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

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

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

Requests for access to RTR are made via the automated 5081 system and must be approved by management. It is highly recommended that unpostable tax examiners access RTR for assistance in resolving unpostable conditions.

As of January 1, 2008, all credits/payments will be assigned a Trace ID Number for tracking purposes. The Custodial Detail Data Base (CDDB) was established with the EFTPS payments January 1, 2006. Now the CDDB will track all payments that comprise a Deposit Ticket, balancing the transactions against the Deposit Ticket totals, which have been entered in the IRACS General Ledger. The Trace ID Number will allow all credits/payments to be identified and added to the CDDB.

The format for the Trace ID is provided in the following table:

All payment deposits are assigned a 20 digit Trace ID number. When tax examiners process unpostable payment transactions, the Trace ID number may not be transcribed on the payment document. Unpostables is required to ensure that the Trace ID number is on all payments that are nullified using URC 1 or sent to Rejects using URC 8. This includes any payments that have to be renumbered or reprocessed. Tax Examiners must identify the Trace ID number and enter the Trace ID number on the document, even if a dummy document is created. The trace ID will not be viewable or correctable in GUF. The Trace ID number for a payment can be identified on IDRS using CC TXMOD. If the payment is from ISRP Remittance Processing System (RPS) or Lockbox, use RTR to find the Trace ID. Once the Trace ID is identified, it must be transcribed onto the payment document.

The functions identified below can resolve unpostable cases assigned to their functional area by using the GUF command codes UPBAT or UPRES:

Unpostable Resolution Codes are input using the GUF command codes UPBAT and UPRES to close unpostable transaction cases.

Unpostable Resolution Code (URC) 0 - Allows the unpostable record to attempt to repost at Master File with no change.

Unpostable Resolution Code (URC) 1 - Allows the transaction to be re-input with same DLN. Valid on all master files except CAWR and PMF. URC " 1" removes the record from the Submission Processing Campus Unpostable Master File (SCUPMF). The record is not corrected at this time. Each unpostable record that is corrected with URC "1" is placed in "manual" status on the Submission Processing Campus Control File (SCCF). If the document is to be reinput take the following steps:

Unpostable Resolution Code (URC) 2 - Allows the transaction to be deleted. Voids the unpostable transaction. The unpostable record is also removed from the Submission Processing Campus Unpostable Master File (SCUPMF). These transactions are no longer correctable once removed with URC 2. When URC 2 is input, the document is routed to the originator or designated area (if employee no longer in function) for reinput of their transaction or further determination if the transaction was necessary. An IDRS control base is created to the employee who input the original IDRS transaction in most instances, or to the area responsible for the next action. The following action is required when UP-RESOLUTION-CD URC 2 is input:

Unpostable Resolution Code (URC) 3 - is used by the GUF system for Auto-Closures of With Remittances (ISRP/RPS) documents due to a tax period change.

Unpostable Resolution Code (URC) 5 - changes any combination of error delay code, name control, and name line for IMF only. Not valid on any other master file. When resolving unpostable conditions with URC 5 entering remarks are optional.

Unpostable Resolution Code (URC) 6 - Changes any combination of name control, name line, TIN, TIN type transaction codes, transaction date, MFT, tax period, plan number, plan period, OTN, memo amount or XREF SSN, and any non-taxable BMF or EPMF return. URC 6 will also allow adding one computer condition code (CCC) and the spouse's SSN. UPC 6 changes TIN, TIN type, name line or name control for PMF. UPC 6 changes the MFT for BMF as long as the tax class is compatible (within the same tax class). Refer to the Processing Codes table below for commonly used tax classes. Use Definer Modifier "B" with URC 6 when it is necessary to bypass the National Account Profile (NAP) validation. When resolving unpostable conditions with URC 0 entering remarks are optional. UPC 6 is valid for all Master Files.

Unpostable Resolution Code (URC) 8 - Transaction sent to Reject Register or Error Resolution System. Valid on all Master Files except CAWR and PMF.

Unpostable Resolution Code (URC) A - Automatic correction of unpostable name control to the Master File name control. Valid on all Master Files for a limited number of UPC's such as 003 (CAWR), 152, 156 (IMF), 303 (BMF), or 803 (EPMF). URC A corrects the unpostable name control to the Master File name control. When resolving unpostable conditions with URC 0 entering remarks are optional. If UPC's 152 or 156, TC's must be 140, 150, or 430 with an Entity Code (EC) of 2 or 3.

Unpostable Resolution Code (URC) B - Valid for Individual Master File (IMF) and BMF only. Special closure of open assigned cases by permission only from the National Office GUF Analyst.

Unpostable Resolution Code (URC) C - Places or updates a case in suspense status. Valid on all master files.

Unpostable Resolution Code (URC) D - Deletes (voids) a transaction and is valid for all master files.

Unpostable Resolution Code (URC) S - Places or updates a case in suspense status.

The commonly used tax class information located in the Processing Codes table below is used when it is necessary to input URC 6:

URC 8 (reject) "nullifies" (removes) the record from the Submission Processing Campus Unpostable Master File (SCUPMF). Not valid for CAWR and PMF

Never use URC 8 on:

URC 8 Form 8749 - When using URC 8, Unpostables must attach a Form 8749 or local form to the return or document.

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

CC UPBAT - 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 appropriate record via a definer code if all the CC validity checks are met, and the CC request does not meet the unpostable reject criteria.

A nullify area code MUST BE entered to identify the receiving area for the closed unpostables when closing an unpostable with URC 1, 2, or 8,

Nullification listings are printed for each of the areas based on the nullification codes in the URC 1 table below.

Nullification listings are printed for each of the areas based on the nullification codes in the URC 2 table below.

Nullification listings are printed for each of the areas based on the nullification codes in the URC 8 table below.

Computer-generated transactions that unpost become nullified unpostable cases for which a control base cannot be established due to a problem with the Employee Number. These codes are not to be input by an individual tax examiner.

The following Computer Generated Unpostables By Employee Number table provides distribution information by the employee number:

All cases input by the Return Analysis or Code & Edit area should be given Nullify-Area Code 02 — Accounts Management.

The nullify area codes are entered on Line 2 in positions 6 and 7 on the CC UPRES screen.

If a nullification code is not entered, an error message will be displayed.

A nullification code is not needed for URC D.

Modernized e-File (MEF) receives and processes e-file returns in an internet environment. Many returns are received through the Registered User Portal (RUP) using a component called the Internet Filing Application (IFA). The following returns can be filed using MeF:

MeF provides for real time processing of acknowledgements, streamlined error detection, standardization of business rules and requirements across form types, capability to attach PDF files, and capability for IRS employees to view MeF return data through the Employee User Portal (EUP) and also the Business Objects Server.

Form 4251 GENERATION CRITERIA— The Generalized Unpostable Framework (GUF) automatically generates Form 4251 for unpostable cases requiring the return or document (or information from these records) to resolve the unpostable condition. Form 4251 is also generated for certain auto-closed unpostable records that may require follow-up action by the originator.

Form 4251generates for the following GUF Categories:

Form 4251 does not generate for the following GUF Categories:

Primary Requests - The Form 4251 must be given to the tax examiner at the time of the Individual case assignment. Before initiating any additional request for a document the tax examiner assigned to the unpostable case must review the document locator number (DLN) to determine the method used to file the document. Did the taxpayer file the return by paper or electronically? The Tax Return Database (TRDB) is the official repository of record for all electronically filed tax returns. Electronic returns can be identified by the first two digits (File Location Code or Campus Code) of the unique Document Locator Number (DLN) assigned to each Campus as follows:

Command Code (CC) Tax Return Data Base View (TRDBV) is used to gain read only access to tax return data stored on TRDB. See IRM 2.3.73.

If the document was filed by paper or electronically, attempt to correct the unpostable by using the data on the Form 4251 , and research using IDRS Command Codes, or any available listings. If the tax examiner cannot resolve the unpostable, the tax examiner must make additional requests for documents filed by paper for the unpostable return or document using the following methods:

Input CC UPRES with URC 2 to void to the originator all unpostable cases with the exception of revenue receipts, bankruptcy and TC 150's that can not be resolved by the primary request. Input ″Doc not available″ in remarks. No other action is required.

Statute Period Returns—If Unpostables cannot secure or locate a return or document within 10 workdays of the Assessment (ASED) , the following procedures should be followed:

Criminal Investigation case—If the document can not be located and is a Criminal Investigation (CI) case (Category A1 or A2), CI 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 CI.

Doc Code 47— If the unpostable record is a Doc. Code 47, research Microfilm Replacement Systems (MRS) and IDRS.

If a bankruptcy (GUF category Z1) case and document is unavailable, process the case per the Category Z1 procedures in IRM 3.12.279.110.

Secondary Requests - A second request will be made by the tax examiner if the document cannot be located in Files or the FRC. Take the following action:

When a BMF or PMF return or document still cannot be located in Files after a second request, or the document is charged-out and it is required for correct case closure, initiate a third request.

Third Request of a Document - A third request is made to obtain the document after 15 work days (21 calendar days) from the second request. Input CC UPCAS with definer D and definer-modifier 3 to reflect action taken to obtain the missing document.

Input CC ESTABDO to request the document before making a fourth request. If the document is still not available, request the block using CC ESTABDB to conduct a search of the block for the document.

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

Do not prepare a "dummy" return or document when routing to Rejects except for document codes 17,18 19, 24, 34, 45, 48, 58, 70 or 76.

Status Check - Check if the module/account status has changed since the unpostable record was issued. All IDRS research information must be obtained prior to closing and routing a case to the preparer since this data will eventually be"dropped" .

Procedures for Missing Documents - After all normal attempts to resolve the unpostable have been evaluated use the following conditions to resolve the unpostable:

The Form 8749 must be used anytime a case is routed to another area.

All appropriate research will be performed prior to routing the case and all appropriate boxes must be filled out.

GUF OFP codes are used for reporting work closed by MASS, Files, or INDIVIDUAL tax examiners.

GUF OFP codes are used in conjunction with the weekly WP&C (Work Planning and Control) reporting system.

The following represent the codes to be used for reporting the work completed:

Unpostable Function 36XXX–29X and 33XXX–29X - BMF/EO Program

CAWR (all)—392X0

CAF (BMF)—01060

PMF 4462X

Entity Function 34XXX–390 - BMF—10000

Examination Function BMF 82XXX–290–00000

OTHER OFP Codes - Machine Down Time—XXXXX–990–59310

Clerical Time

GUF 53–43 - GUF provides a report (GUF 53–43) to obtain the volumes that should be used with the correlating OFP codes. Refer to the appropriate section in IRM 3.12.32.

Additional OFP Codes - For additional information regarding OFP codes, refer to IRM 25.8.

All areas working unpostables must make the necessary corrections on the return or document which includes correcting the Employer Identification Number and tax period.

If corrections are made to Document Code 51 route to Revenue Accounting for reinput.

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

When it can be determined that the unpostable document is a " true" duplicate and specific instructions for handling duplicate documents are not present, the following action must be taken:

Unpostable Document Cancellation Procedures - If the unpostable document is canceled (excluding tax returns, payments, or extension),

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

If the unpostable return is a duplicate (paper) return to a previously filed return on e-File or MeF, take the necessary action to delete the DLN.

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

Positive Identification of True Duplicate - If "positive" identification cannot be made to a " true" duplicate (especially for returns), treat as an original. Ensure that proper research has been done to avoid erroneous posting's, duplicate credits or payments with return (TC 610).

Document DLN Matches Unpostable DLN - 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.

This subsection contains information for Taxpayer contact, missing signatures, undeliverable mail, and Processable/Unprocessable Returns.

Section 3705(a), IRS Employee Contacts - This subsection contains information on the Restructuring and Reform Act of 1998, Section 3705, and provides identification requirements for all IRS employees working tax related matters.

All IRS employees, in the Campus, 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:

When contacting the taxpayer through Correspondence, all correspondence must contain the telephone number where the taxpayer's question(s) can be answered. In addition to your title and last name, provide your IDRS, letter system or ID Card (badge) number.

The Taxpayer Advocate Service (TAS) assists taxpayers who are experiencing economic burdens and/or unreasonable delays in resolving tax problems with the IRS. See IRM 3.12.279.13, Taxpayer Advocate Service (TAS) Guidelines, for more information on determining whether TAS case criteria applies and when to prepare and route Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order to TAS.

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

Do Not Correspond - If there is an indication that previous correspondence was issued for the same item (e.g., missing signature).

When the notation "Substitute for Return Prepared by IRS " ,

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

The return is an Examination case requiring an adjustment.

Contact to Resolve an Unpostable - When contact is necessary to resolve an unpostable condition, use one of the following methods. Do not reject unpostable to have the Reject function initiate correspondence and suspend unless otherwise noted in IRM 3.12.279.

C-Letters (IDRS) - Input CC LETER and LPAGE in accordance with IRM 2.4.6. Correspondex letters are located at http://serp.enterprise.irs.gov/databases/forms-ltrs-pubs.dr/crxltrs.dr/crx_letters.toc.htm

Telephone contact may be used.

Resolving Correspondence - On an expedite basis, the Unpostable function should resolve any correspondence received from any other Submission Processing Campus area or Area Office.

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

Missing Signatures on BMF Unpostable Liability Returns - If the signature is missing on the return and there is no indication of previous correspondence, correspond with the taxpayer. For BMF returns, use Letter 143C. If refund return, suspend the case 30 days. UPC 381 RC 2 are zero liability return.

If other than a refund return:

For incomplete, or undeliverable returns, release with URC 8 to Rejects and notate the reason.

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

BMF Correspondence Procedures - When the correspondence (signature) is received, ensure action is taken to correct the RPD. This will prevent the paying of interest payments on the refund. If the reply was initiated by another area (i.e., Entity Control, Accounts Management, Exam) route to the appropriate area for corrective action.

When a corrected Employer Identification Number (EIN) is different from the EIN provided on the return perform all necessary research to determine if the EIN provided is correct using CC NAMEB or NAMEE.

If the corrected EIN is different from what the filer provided on the return or extension, correspond using Letter 147C to notify the filer of their correct EIN, use the address on the filer's return for the first correspondence.

Undeliverable Mail - The service should make every effort to locate good addresses for those taxpayers whose Master File address is undeliverable.

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

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

For returns received after 10-31-1982, interest does not accrue until the return is processable. See IRC Section 6611 (g) .

An unprocessable return that is valid will start the period of limitations on assessment.

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.

The Microfilm Replacement System (MRS) is an automated research system that eliminates most microfilm research. Master File (MF) has the capability to maintain and display two dates on MRS or MF. The first date will be the `received date' and the second the "processable received date " . The `received date' will be used to determine the statute dates while the "processable received date" will be used to compute interest on overpayments.

If the "processable received date" is blank, the interest should be computed from the received date, Return Due Date (RDD) or payment date, whichever is later.

This applies to all types of tax returns and windfall profit tax returns.

Unpostable Correspondence Return Requirements - If a timely filed return is being processed enter the return due date as the return received date.

Late replies (correspondence was received after return due date) — enter Return Processing Date (RPD) in the following priority order:

Late replies on Modernized E-file (MeF) after the return has been canceled - Associating documents to an e-filed return. If document correspondence needs to be associated with an e-filed return, a refile DLN must be created. Attach Form 12773, BMF ADJ54 Adjustment Format to each e-file/MeF reply and complete with the following information

Input TC 290 on IDRS to generate a refile DLN.

Use the following blocking series:

Monitor the TC 290 until posted. Prepare a routing form and send to Files within 3 days of posting.

A Received Date is required on returns that are:

The received date may or may not be stamped on the face of the return.

An IRS received date must be established on a return or document if the face of the return is not date stamped or does not contain a handwritten entry.

Determine the received date by the priority listed below:

For additional information on how to determine the U. S. Postmark, Private Delivery Service (PDS), or received date refer to IRM 3.10.72, Extracting, Sorting and Numbering.

See IRM 3.10.72.8 for additional information on determining the IRS received date.

Background - The IRS is involved in a significant number of taxpayer contacts to perfect returns during the filing process to resolve issues identified in post-filing and secure delinquent returns. While the primary communication methods for these contacts have traditionally been mail, phone or personal interviews, the IRS is always seeking ways of communicating with taxpayers that will reduce taxpayer burden and improve organizational efficiency.

The fax guidelines, as stated below, apply only to taxpayers and their representatives who are engaged in an on-going contact with the IRS, such as an examination or resolving questions about tax returns that are being processed. The fax can only take place after a discussion with the IRS employee who is requesting the information.

The IRS has adopted the following guidance on the acceptance of faxes by taxpayers and the practitioner community.

General Guidelines - These general guidelines are applicable to all divisions and cover operations related to income tax, employment tax, excise tax, estate tax, gift tax, and generation skipping tax, as well as tax exempt and employee plans determinations.

The following specific documents/forms/letters will continue to be accepted by fax in routine operations between taxpayers and their representatives who are engaged in on-going contact with the IRS:

The following specific documents/forms/letters can be accepted by fax if contact has been made with the taxpayer by phone or in-person and the taxpayer history file is documented with the date of contact and notation is made that the taxpayer wishes to send the document/form/letter by fax:

Consents to assess additional tax (Forms 4549, 870, and others) of $25,000 or less can be accepted by fax if taxpayer contact has been made and the case history documents the date of contact and the desire of the taxpayer to submit the consent by fax. Consents to assess tax in excess of $25,000 should be secured with original signatures that are delivered in person or by mail.

Taxpayer closing agreements involving tax amounts of $25,000 or less can be accepted by fax if taxpayer contact has been made and the case history documents the date of contact and the desire of the taxpayer to submit the consent by fax. Closing agreements for tax amounts in excess of $25,000 should be secured with original signatures that are delivered in person or by mail.

Employee Plan and Exempt Organization determination letter applications will not be accepted via fax.

Determination Letter Requests related to income tax, gift tax, estate tax, generation-skipping transfer tax, employment tax and excise tax matters will not be accepted via fax.

Consents to extend the statute of limitations for assessing tax ( Form 872 , SS-10, and other consent forms) will not be accepted via fax in normal operations.

The Accounts Management, Office of the Notice Gatekeeper, is the Enterprise point of contact when a significant volume of erroneous taxpayer correspondence (ETC) is issued to taxpayers or when there is a risk of issuing considerable volumes of ETC. It is the responsibility of all IRS employees to report ETC as soon as possible after identification to the Office of the Notice Gatekeeper. For ETC procedures, see IRM 21.3.1.1.1, Erroneous Taxpayer Correspondence (ETC) Procedures.

Internal Revenue Code IRC 6325(a) requires the Internal Revenue Service (IRS) to release liens within 30 days when accounts are fully paid or satisfied. The 30 day time frame begins when credits are received, regardless of correct posting.

Government Accountability Office (GAO) has performed audits that found liens released late because credits were inaccurately posted to taxpayer accounts.

Conditions that satisfy liens and may require manual release of liens is comprised of the following:

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

Credit Transfers and Offsets - Credit transfers are the transfer of a credit from one account to another. They can also be from one TIN to another if a valid relationship exists. Examples of related accounts:

When a payment is identified for a particular tax module and it has unposted from another module, post the payment to the proper module, rather than letting the computer offset the payment.

If attempting to post a payment to a tax module which contains a TC 760, Substantiated Credit, for the same amount and approximately the same date—

Credit Transfers and Transfer Vouchers—Doc Codes 24, 34, 48 and 58 - A credit transfer is used to transfer money from one tax module to another or between Master Files. Each has unique document codes and only certain transaction codes are valid for a specific document code.

A Bypass indicator is required to be input on a credit transfer.

When transferring a payment to a settled module, use unpostable bypass indicator 1 to prevent an unpostable 305.

Transfer vouchers are identifiable by their Doc Codes — 24, 34, 48 and 58.

Form 8758, Excess Collections File Addition Used to transfer non-revenue receipts to Excess Collections.

Form 8765, IDRS Control File Credit Application—requests a transfer from Excess Collections to a taxpayer's account.

See IRM 3.17.220 for additional information on the preparation and use of these forms.

Erroneous Refunds - Unpostable examiners may detect erroneous refunds. These refunds can be found on either the credit or debit side of the transfer.

The following situations may cause or create an erroneous refund. This list is not all inclusive

If an erroneous refund is found to be refunding in the current or future cycle and a refund deletion request has not been made, the unpostable tax examiner needs to initiate the refund deletion request.

CC NOREF is used to intercept erroneous refunds. See IRM 2.4.37, Command Code NOREF Overview.

If the credit side of the transfer has posted, and an erroneous refund is in the process of being issued:

If the credit is not frozen from refunding, research IDRS each cycle until the debit posts in order to intercept any generated refund.

Ensure the transaction is being directed to the correct Master File, MFT, and Taxpayer.

If the credit part of the transfer has posted and refunded:

If unpostable is TC 842 (BMF) and the refund is in the process of being issued:

If the module is in a TC 740 freeze status, do not attempt to update the account; it will send another refund.

Canceled or Undeliverable Refund (TC 841 or 740) - The Unpostable function will attempt to correct all unposted TC 740 or 841(s) prior to sending to Refund Inquiry in Accounting.

If unable to resolve, route to the Refund Inquiry function for assistance, see IRM 21.4.3, Returned Refunds/Releases:

The Refund Inquiry function will research and enter the correct information on UPCAS Z.

The Unpostable function will close the case within five work days after receiving the correct information.

If the Unpostable TC 740/841 is a money discrepancy taking the following action:

Excess Collections, Dishonored Checks and Unidentified Remittances - This segment contains instructions on how to correct unpostable conditions involving Excess Collections, Dishonored Checks or Unidentified Remittance if the corrective action can be identified.

This involves various UPC's such as 313 and 316 involving the correction of CREDIT modules.

Complete all research on the case.

Unpostables receives unposted credit transfers as workable inventory and must input credit transfers to correct an unpostable transaction. See IRM 21.5.8, Credit Transfers, for additional information on how to properly research and input a credit transfer.

Taxpayer credits (transactions) can post:

Credit transfers are input to move transactions to the correct tax account module. When they are incorrectly transferred they will unpost in Category Code L-7. Research of other EIN's may be needed to locate payment.

Unpostables in the L-7 category are considered high priority work because they can cause erroneous credits and refunds. Deadlines for stopping erroneous refunds must be met.

Whether correcting an unpostable credit transfer (category L-7) or inputting a transfer in the course of correcting an unpostable transaction, follow the accounting equation (debits must equal credits).

Erroneous credits, which sometimes result in erroneous refunds, occur when the debit side of a transfer is unpostable and the credit side posts.

If the debit cannot post to the module it is addressing, the credit side cannot remain posted. To avoid this situation the unpostable debit is posted to the same module that the credit posted to. This action reverses the credit transfer. One transaction (the debit) is canceling out or reversing the other (the credit).

When reversing a credit transfer the transaction code and date of the unpostable transaction must match the posted side or additional unpostables will be created (this is an undesirable situation).

Document codes unpost in the GUF L7 category in a specific order as follows:

The debit and credit sides of Doc Codes 24, 48, and 58 carry a separate Document Locator Number (DLN). In addition, the debit and the credit post separately. Therefore it is possible for the debit to unpost and the credit to post creating an erroneous credit and possible erroneous refund.

Since the debit and credit are separate transactions, always check both sides to ensure:

Document Code 24 - When a secondary transaction code (other than 570) is needed or when transferring credits between Master Files, use Doc Code 24.

Document Code 34 - transfers credits between modules within a Master File

Advantages to using the Doc Code 34 format include the following:

Document Code 48 - transfers the following actions:

A secondary TC may be used. Doc Code 48 may be input via IDRS using CC ADD48, ADC48, or DRT48 or on paper using Form 3809 , Miscellaneous Adjustment Voucher, via ISRP. The Doc Code 48 format is similar to the Doc Code 24 format.

Document Code 58 - transfers special accounts. The compatible transaction codes are listed below.

Document Code 87 - reverses a payment submitted by check that the bank did not honor.

This subsection contains information for Category Y–1 and Y–2.

Category Y–1 Criteria - Category Y–1 consists of all current-year TC 610 transactions (payment with return) that are not Doc Codes 24, 34, 45, 48, 58 or 87.

All BMF ISRP TC 150 transactions with an Unpostable Code other than 399 and the "ISRP Return Indicator" is " 2" (BMF returns with an ISRP remittance).

Unpostable Category Code Y–2 - Category Y–2 consists of prior list year ISRP TC 610 and/or TC 150 transactions.

ISRP TC 610 and/or TC 150 transactions with an unpostable classification code of "Corrected" or "Reclassified" (Repeats).

"Looping" Conditions - If the Unpostable is UPC 399, establish or update the account prior to closing the unpostable.

Erroneous TDI's—BMF - Erroneous TDI's (Forms TYD–14) or TDI Notices (Forms 4901 through 4904) can be generated when:

When nullifying (URC 1 or 8), a TC 150 or TC 610 and the TC 150 will not be re-input to the same tax module within six weeks after the Return Due Date (RDD). Input a TC 599 with closing code 17 or 18 to the tax period where the TC 150 will post unless otherwise directed.

When a TDI satisfying transaction other than a TC 150 or TC 610 attempts to post to the wrong tax module or account and the unpostable will not be corrected within six weeks after the RDD, expedite the resolution by the end of the next week.

To prevent erroneous TDI's, input a TC 599 with the appropriate closing code if the TC 150 cannot be posted timely to stop the TDI.

All Unpostable initiated TC 59X should be input through IDRS.

Do not change posted entity data based solely on the information found on the unpostable TC 59X.

CC-STAUP and TC 470—Notice Delay - CC-STAUP and TC 470 with no closing code Notice Delay—generally it is not necessary to delay IDRS notice issuance on unpostable modules because:

Delay IDRS Notice Output - However, if it is necessary to input CC STAUP or TC 470 to delay an IDRS notice output use the following:

Payments Only - If the unpostable case has not been resolved seven cycles after receipt, review TXMOD, check for a prior CC STAUP or TC 470, a posted TC 150 and a balance due.

Inputting CC STAUP or TC 470 - When inputting CC STAUP or TC 470, the number of cycles the IDRS notices is delayed should be kept at the minimum necessary. Excessive cycle delays can result in unnecessary penalty and interest accruals when the unpostable credit does not reduce the balance to zero.

Transferring Out Cases - Cases being transferred out of Unpostable's inventory must have at least four weeks remaining on the notice delay transaction. If not, input a new STAUP or TC 470. Indicate on routing slip a new STAUP or TC 470 was input and the number of cycles the notice was delayed.

TC 470 or CC STAUP Already on Module - If a TC 470 or CC STAUP is already on the module and will not expire before completion of the unpostable action, DO NOT re-input or update STAUP or TC 470.

Pending transaction identification codes related to an adjustment, reject, or unpostable transaction. They indicate that the transaction, scheduled for posting in a later cycle, has rejected, or has been deleted and will not post. The indicators below are reflected on IDRS so that anyone working on the account may be alerted to actions that could affect the posting of other transactions they may wish to input.

General - A transaction frequently requires a related transaction to post first. Most transactions require the establishment of an account or tax module as a prerequisite. Many unpostables result from improper cycling. All document code 47 (Exam) and most document code 54 (DP) Adjustment transactions require a return be posted. Reversal transactions require the related original transaction to be present. After all transactions have posted, analyses are made, new status and freeze conditions are set, (released or changed) and notices, TDA's and refunds etc. are issued. The length of time needed to post a transaction varies.

Background - The posting sequence for all Master Files is generally from lowest numbered Transaction Code (TC) to the highest numbered TC. information

Master File Resequencing - Re-sequencing can delay posting from one to eleven weeks (depending on Master File).

Transaction Posting Time - Transaction posting time depends on the input method as follows:

Rules for Cycling -Cycle transaction if:

Do not cycle-in transactions if:

Tax examiners have the ability to cycle transactions input via IDRS using a Posting Delay Code (PDC).

The following IDRS transaction programs have the posting delay capability:

Pre-journalized Credit Transfers - Pre-journalized Credit Transfer CC's DRT24 and DRT48 (Doc. Codes 24 and 48);

Dual Debit/Credit Transfers - Dual Debit/Credit Transfer CC FRM34 (Doc. Code 34);

Miscellaneous Transactions- Miscellaneous Transactions CC FRM77 (Doc. Codes 77 and 78).

General Instructions - Tax examiners must input a PDC with transactions to be cycled.

The PDC will not post with the transaction or be shown with the IDRS pending transaction. The projected MCC posting cycle on the IDRS " PN" (status pending) transaction will be extended to account for any PDC impact on the transaction.

A frivolous argument is used for the purpose of expressing dissatisfaction with the substance, form, or administration of the tax laws by attempting to illegally avoid or reduce tax liabilities. Recognized frivolous arguments made by businesses include, but are not limited to, the examples in IRM 4.10.12.1.1.

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

If the Street Address is not available on the document or return, or through IDRS research using CCs FINDS/FINDE, NAMES/NAMEE, NAMEI/NAMEB, ENMOD and INOLE, request the prior year return to research for the taxpayers last known address.

Never change a taxpayer's address to a Campus address.

Use the instructions provided in the table below to determine when to change the address on a signed current year return that has unposted:

Do not update the address on prior year returns if the address on the account is different, unless the return is a signed, Final return for which the taxpayer has requested an address change.

There are two types of international mailing address:

U.S. Possession Address includes:

U.S. Possession Addresses must be processed with a valid two character state abbreviation:

A foreign address is any address that is not in:

Foreign Address Changes - A foreign address change cannot be made by ISRP from the return.

When a foreign address change is indicated, input an entity change with TC 016 with the changed information, plus any unchanged information to make a complete address. See the Subsection on Foreign Mailing and Location Addresses (other than APO, FPO, MP, FM, MH, PW, PR, GU, AS, and VI) located in IRM 3.13.2, BMF Account Numbers.

Returns with address changes in the following American possessions can be input with the return:

APO or FPO Addresses - For APO and FPO addresses see the Subsection on Domestic Foreign addresses located in IRM 3.13.2, BMF Account Numbers.

If any of these conditions are present, discontinue unpostable processing. Set aside the case for CI-Questionable Refund Detection Team (QRDT) function.

An unpostable record that is assigned to Unpostables, Entity Unpostables or Examination that falls into CI criteria and should be reassigned and worked by CI.

If the unpostable code is 309 and the transaction code is other than 91X, and the correct tax module (tax period) was established by either a TC 914 (BMF) or a TC 914 or 916 is already posted in the correct account/module, transfer case to Cl.

Refer to CI for review any return or document on which the taxpayer:

If the document has already been forwarded to CI or Examination for the above reasons by Code & Edit. DO NOT forward again. Continue with regular unpostable resolution procedures.

If an assigned record is determined to have CI, Statute or Insolvency (bankruptcy) issues, the case should be processed in accordance with the following categories:

Document 47 or 54 exception: If URC 2 (void) is used and the transaction is remade by a prompt/quick assessment (TC 370) due to a Statute issue, the transaction should not repeat as a Statute unpostable.

The term Non-Return Related Civil Penalties refers to all those civil penalties not assessed in a return tax module using the tax return MFT Codes. The Non-Return Related Civil Penalties are assessed on the BMF Master File in the regular taxpayer account using a unique Civil Penalty MFT Code ( MFT 13 for BMF). The Civil Penalty tax modules are additional tax modules in an account sharing the same taxpayers' entity information with the tax return modules in the account

See IRM 20.1, Penalty Handbook, for additional instructions if necessary.

All EFTPS Operations are located at the Ogden Submission Processing Campus

EFTPS processed the first payment in November 1996. EFTPS will retain information on-line for current year plus 4 previous years.

EFTPS payments have no paper records. The EFTPS DLN is a unique 15 digit number assigned by the financial agent and is researched via IDRS Command Code EFTPS. See IRM 2.3.70, Command Code EFTPS for additional information.

IDRS Command Code EFTPS is not restricted. Command Code EFTPS may be used with any of the following three definers:

To determine whether the payment was made by Direct Debit or Credit Card, research the 4th (fourth) digit of the EFT-TRACE-NUM field to identify the payment method.

Electronic Funds Transfer (EFT) Number - Information describing the different positions of the trace number will follow, additional information maybe available in Document 6209, ADP and IDRS Information:

Research IDRS Command Code EFTPST to identify if the payments were made by credit card. Credit card payments will have a ″6″ in the 4th position of the EFT-Trace number field.

If attempting to locate a missing payment and the account contains two unreversed current year payments for the exact amount(s) (Direct Debit or Credit Card payment and Lockbox) and the account is overpaid by this amount, URC 0 allowing the taxpayer's refund.

If the total amount of the credits does not exceed the balance due of the return, then take any necessary action to allow both payments to post.

If you determine both payments were from Credit Cards contact the EFTPS Credit Card Coordinator for resolution.

If the unreversed excess credit(s) in the current tax module has a prior year in the TRANS-DATE field

If there is a single, unreversed, credit and the amount of withholding (TC 806) will generate a refund and the taxpayer indicates the credit does not belong to them, contact the EFTPS Coordinator.

Unpostables should exhaust every attempt to correctly identify the taxpayer, including contacting Accounting for taxpayer contact information, before coordinating the EFTPS unpostable with the Entity Unpostable Function.

On January 1, 2007, the Ogden Campus began processing BMF International returns.

BMF International tax returns/forms are identified by an address outside of the 50 United States and Washington, D. C or by the presence of the following:

A foreign address is any address that is not in:

The valid file location codes for processing BMF International returns at the Ogden Campus are FLC 60 and 78.

FLC 78 contains all returns with a U.S. Possession or Territory address (with a 5-digit ZIP Code). IRM 3.21.3-2,

Cincinnati is responsible for processing the following non-master file International returns:

No Filing Location Codes were available for the CSPC site. A blocking range of 990-999 has been specified for the Form 706 and 709 series.

The basic requirements and procedures for processing unpostables apply to the processing of International returns. Any specific procedures for correcting International unpostables can be found within each Unpostable Code and Reason Code in this IRM.

Additional code and edit reference material that may be used to resolve International unpostable are as follows:

Additional error resolution reference material that may be used to resolve International unpostable are as follows:

If an unpostable Form 1065 or Form 1041 indicates a foreign address for the partnership, estate or trust, route the case to OSPC as an International return.

The following documentation provides the unpostable resolution procedures and guidelines for all BMF (Business Master File) cases, i.e. Unpostable Codes (UPC) in the 301 through 499 range.

Unused BMF unpostable codes are "reserved" .

When an unpostable condition is not caused by an obvious error, such as a transcription or coding error, research is required. The most common research tools available to the Submission Processing Campus are BMFOL/MFTRA, TXMOD, ENMOD, SUMRY, UPTIN, IDRS Computer (MCC) Transcripts, Computer Fast Prints, the Closed Register or Listing and various Unpostable listings.

When an unpostable TIN is determined, using information found on UPTIN, verify the correct TIN on INOLE.

In order to prevent repeat unpostable conditions and to provide better service to the taxpayer, before releasing an unpostable condition, review the account to ensure the Name Control, TIN, Filing Requirements and Fiscal Year-Month are correct. Utilize the BMF Name Control Job Aid ( Document 7071-A) to properly determine correct name line and/or name control for unpostable returns/documents. Furthermore, check the account against the unpostable document for correct payment and credit application, including any credit elects from the unpostable tax period. If the unpostable document is an original return for the unpostable tax period, it should be reviewed for the presence of a correct Computer Condition Code to generate the credit elect.

If the unpostable is a Federal Tax Deposit (FTD) payment or return and changes are made you must use FTDRQR to issue corrected Forms 8109.

Use CC FTDRQ for the following changes:

You are not required to issue FTD coupons for the following Forms:

Occasionally the system does not close cases that are identified as "Auto-Closed" (URC 2). This occurs when the record does not contain a significant IDRS employee number. These cases will have to be manually closed with a URC 2 if the employee number is available.

If sufficient instructions are not provided within this manual to resolve the unpostable condition contact your lead, Technical Advisor and or Management Staff Analyst for assistance with resolution. Contact with Headquarters may be required in order to resolve the condition.

An entity may indicate it is a Limited Liability Company with any of the following abbreviations LLC, LC, LP, or LLP after their business name. If you receive these types of unpostables with LLC, LC, LP, LTD or LLP treat as a Limited Liability Company.