3.13.122  Individual Master File (IMF) Entity Control Unpostables (Cont. 1)

3.13.122.12 
Research Command Codes (CCs) —Integrated Data Retrieval System (IDRS)

3.13.122.12.6  (01-01-2014)
Command Code (CC) IMFOL

  1. CC IMFOL provides on-line research capability of Nationwide entity and/or tax data information posted to the Master File. The information is displayed in read only format which cannot be updated. CC IMFOL display consists of entity, posted, return, status, vestigial, and adjustment data. It also displays an index of tax modules for a particular taxpayer. CC IMFOL can be accessed when Integrated Data Retrieval System (IDRS) is down.

    1. Most accounts will be on-line and accessible. Accounts that are not on-line can be accessed overnight and will remain on-line for 28 days.

      Note:

      Since the Master File On-Line IMFOL does not contain all of the information available on the IDRS screen displays (for example, IDRS notice status, case control information, pending transactions, etc.), it is imperative that you initiate IDRS research before accessing CC IMFOL. CC IMFOL cannot precede command codes which cause changes to the Master File data (for example, IMFOL cannot precede REQ54).

    2. IMFOL does not show pending transactions, IDRS control bases or history items, unpostable or most resequencing transactions.

    3. A definer is required with CC IMFOL. Each definer displays specific tax account information. Listed below is a description of each definer available with CC IMFOL:

    Definer Description
    A Adjustment transactions for a specific taxpayer identification number (TIN) Master File Tax Code (MFT), tax period.
    B Restore recoverable retention tax modules (dropped from 1994 to present) back to the active Master File. Recoverable Retention Register (RRR) tax modules are listed on the Index Screen.
    E General entity information and entity transactions for a specific TIN.
    H Help screens for CC IMFOL.
    I An index screen displaying what tax modules exist and whether or not they are on-line for a specific TIN.
    P A page number is not needed when using definer "P" . However a two and from "YYYYMM" is required (example 201212, 201112). It must be followed by the page number you want.
    Q Allows the querying of a "resequencing" TC 610 by TIN or payment amount.
    R A TC 150 posted return for a specific TIN/MFT and tax period.
    S The status history data for a specific TIN/MFT/tax period.
    T The general tax module data and tax module transactions for a specific TIN/MFT/tax period.
    V The vestigial data (what modules have been moved to the retention register and when) for a specific TIN.
    Z Audit History Screen

  2. The input formats of the modifiers most commonly used in Unpostables are displayed in the following table:

    IMFOL INPUT FORMATS WITH MODIFIERS
    IMFOLEnnn-nn-nnnnv Definer "E" with a Social Security Number (SSN), and a display file source will result in the display of various indicators and freeze codes as well as posted transactions in the entity.
    IMFOLInnn-nn-nnnnv Definer "I" with an SSN, and a display file source will result in the display of an index of all the tax modules for the input SSN.
    IMFOLPnnn-nn-nnnnvyyyymm yyyymm Definer "P" with an SSN, a display file source, a From Date and a To Date will result in this display of payment transactions posted to the SSN within the time frame specified by the From and To dates. Payment transactions with posting dates from the first day of the month in From Date to the last day of the month in To Date are displayed.
    IMFOLRnnn-nn-nnnnvnnyyyymm Definer "R" with an SSN, a display file source, an MFT, and a tax period will result in this display of the posted return for the specified tax module.
    IMFOLTnnn-nn-nnnnvnnyyyymm Definer "T" with an SSN, a display file source, an MFT, and a tax period will result in the display of various module amounts and dates along with a listing of posted transactions for the specified tax module.
    IMFOLVnnn-nn-nnnnv Definer "V" with an SSN, and a display file source will result in the display of the vestigial section of the entity. The vestigial screen lists the tax modules in the account that have been aged off to the retention register.
    IMFORannn-nn-nnnnvnnyyyymm yyyy Displays retention tax modules (1994 and later) from accounts that merged to a new TIN after the tax module had been dropped to retention and IRA Tax Modules that have been archived.

  3. See IRM 2.3.51, Command Code IMFOL, for additional information.

3.13.122.12.7  (01-01-2014)
Command Code (CC) RTVUE

  1. CC RTVUE enables access of return data and review of the response screen layouts used for displaying the Form 1040 series returns and attached forms/schedules.

  2. When working a case, information may be needed which was computer-generated and/or transcribed from individual line items on Form 1040, U.S. Individual Income Tax Return; Form 1040A, U.S. Individual Income Tax Return; Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents; Form 1040-NR, U.S. Nonresident Alien Income Tax Return; Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) and Form 1040 (PR), Self-Employment Tax Return - Puerto Rico (In Spanish). This material will cover how to access these documents using Integrated Data Retrieval System (IDRS).

    Note:

    Since the Individual Returns Transaction File (RTVUE) does not contain all the information available on the IDRS screen displays (for example, IDRS notice status, case control information, pending transactions, etc.), it is imperative that you initiate IDRS research before accessing.

  3. CC RTVUE with definers is used to access data that was computer-generated and/or transcribed from individual line items from the Form 1040 series and accompanying schedules/forms.

  4. CC RTVUE is a research only command code. Return Transaction File data cannot be updated, nor does it show any adjustments made, or amended/duplicate return information.

  5. A two character/digit definer is input with CC RTVUE to access the returns, schedules, and forms. Definer SM accesses the tax return Summary screen which provides information including the filing status, dependents, exemptions, income tax deductions, payments, and all schedules/forms filed (including dollar totals). All schedules and/or forms shown on the Summary screen may be accessed by the appropriate number or letter combination definer to request specific information.

3.13.122.12.8  (01-01-2014)
Command Code (CC) SUMRY

  1. CC SUMRY is used to request a summary of taxpayers account on the TIF. The display shows entity data on lines 1 and 2. Tax Module Data, including tax period, various indicators, Integrated Data Retrieval System (IDRS) Status, Control Base information, Control DLN, IDRS Module Balance and Freeze Codes for a specific tax period begins on line 3 and ends on line 4. Other tax period data follows every two lines until all tax modules have been summarized.

  2. See IRM 2.3.11, Command Codes TXMOD and SUMRY, for additional information.

3.13.122.12.9  (01-01-2014)
Command Code (CC) TRDBV

  1. CC TRDBV is used to gain read-only access to the Tax Return Data Base (TRDB). The TRDB stores tax return data, including attached forms and schedules, for E-File returns (1998 and later) and Return Transaction File (RTF) data of paper submissions (2003 and later). TRDB also includes Electronic Filing System (ELF) Code and Edit data, corrections made to the tax return data by Error Resolution System (ERS), Generalized Mainline Framework (GMF), and GUF, and status, processing, and history codes as it was processing through the pipeline.

  2. The return data will be available through CC TRDBV for six years after the end of the processing year.

  3. See IRM 2.3.73, Command Codes TRDBV, TRERS, TRPRT and R8453, for additional information.

3.13.122.12.10  (01-01-2014)
Command Code (CC) TXMOD

  1. This command code is used to request a display of all tax module information for a specific tax period on the Taxpayer Information File (TIF). CC TXMOD has more detailed information than any other single command code. The display consists of Entity data, posted returns, posted transactions, pending transactions, and reject data if available on Integrated Data Retrieval System (IDRS) TIF. The display shows the latest control DLN of the return.

  2. A definer is required for CC TXMOD. The display will consist of the heading data, which is the first fifteen lines of a normal display, along with the definer information requested.

    1. Definer "A" —Displays most tax module information present on the TIF.

    2. Definer "C" —Control Base Data, History Data, and Pending Transaction Data.

    3. Definer "L" —Pending Transactions. The display consists of Heading, Entity, Resequence Transactions, Pending Transactions, and Reject Transactions. In addition, all DLNs are displayed on the line following each Pending Transaction and Reject Transaction code.

    4. Definer "N" —Notice Data.

    5. Definer "P" —Posted and Pending Transaction data.

    6. Definer "S" —SC and MF Status History Data.

    7. Definer "X" —Status History Data and Notice Data.

  3. If no data is found for the requested segments of the TXMOD display, appropriate messages will be displayed.

  4. See IRM 2.3.11, Command Codes TXMOD and SUMRY, for additional information.

3.13.122.12.11  (01-01-2014)
Command Code (CC) STAUP

  1. CC STAUP can update certain Integrated Data Retrieval System (IDRS) statuses real-time or request that a specific status and notice be issued during a weekly update. See IRM 3.14.1, IMF Notice Review, for notice requests.

  2. Input of CC STAUP causes a history item to be generated in the Action History Section of the tax module. The history item contains the current date, the terminal operator employee number, the Action History Source Code and the activity code "STAUP nnnn" . (nnnn = the status requested plus the number of cycles delay, if present, requested by the terminal operator).

  3. Input of CC STAUP also causes the tax module’s IDRS status to update real-time. The module updates to either status 48, status 50, or the status requested as appropriate.

  4. CC TXMOD is the prerequisite for CC STAUP with the definer "S" for single line input. The TIN must be present on line 1 for proper processing of the account.

  5. 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.

  6. See IRM 2.4.28, Command Codes STAUP, STATI, and STATB, for additional information.

3.13.122.12.11.1  (01-01-2014)
Inputting Command Code (CC) STAUP or TC 470

  1. When inputting CC STAUP or TC 470, the number of cycles the Integrated Data Retrieval System (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.

    1. CC STAUP generates suspense status 48 and freezes notice activity for up to 15 cycles and specifies the next notice to be issued. Status 48 will be released at the end of this specified suspense period. STAUP cannot be used to delay Master File first notices.

    2. TC 470 with no closing code suspends IDRS notices and/or TDAs on a module for up to 15 cycles. TC 470 may be input to tax modules in IDRS status 19 (if RDD is reached), 10, 21, 56, and 58.

    3. See the TC 470 Analysis Chart in Document 6209, IRS Processing Codes and Information, to determine the IDRS status after input of the TC 470. The next notice will be issued after the TC 470 is either released or the number of cycles have expired. TC 470 should not be used to delay Master File first notices because when the return posts this notice is issued.

3.13.122.12.11.2  (01-01-2014)
Transaction Code (TC) 470 or Command Code (CC) STAUP Already on Module

  1. 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.

3.13.122.12.11.3  (01-01-2014)
Command Code (CC)-STAUP and TC 470—Notice Delay

  1. Generally it is not necessary to input CC-STAUP and TC 470 with no closing code to delay Integrated Data Retrieval System (IDRS) notice issuance on unpostable modules because:

    1. Notice issuance does not start until the return (TC 150) posts; therefore it is not necessary to input STAUP or TC 470; and

    2. All IDRS notice issuance is automatically suspended when an unpostable record (other than TC 150) is shown on IDRS for the same module.

      Note:

      This unpostable notice freeze is released when the unpostable condition is corrected. The type of notice issued is determined by the status of the module when the unpostable is corrected.

  2. If it is necessary to input CC STAUP or TC 470 to delay IDRS notice output use the following:

    1. Input STAUP (not to exceed 8 cycles) the same cycle the unpostable record is corrected, if the unpostable record was input to the wrong Master File (except for status 60) and TC 470 or STAUP is not already on the correct module. Notify Notice/Output Review to pull first notice after inputting "STAUP." For other than first notice, notify Compliance Services Collection Operations (CSCO).

    2. Input STAUP (not to exceed 3 cycles) the same cycle the unpostable record is corrected if the unpostable was input to the wrong TIN name control and/or tax period and TC 470 or STAUP is not already on the correct module, or a STAUP notice freeze is about to expire.

  3. 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.

    1. If a TC 150 is posted and is in balance due status but no STAUP or TC 470 is present, input STAUP (not to exceed 8 cycles) to delay notice issuance until the unpostable payment can be corrected and posted.

    2. If unpostable module is not on IDRS ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or in TDA status (22, 53, 60, or 72), STAUP cannot be input. Instead input TC 470 to delay notice issuance; or use CC ACTON to establish the module on IDRS and then input STAUP (not to exceed 8 cycles). Notify Notice/Output Review to pull first notice after the input of "STAUP" or TC 470. For other than first notice, notify CSCO.

3.13.122.13  (01-01-2014)
GUF Command Codes for Unpostable Resolution

  1. This section contains Generalized Unpostable Framework (GUF) Command Codes.

3.13.122.13.1  (01-01-2014)
Command Code (CC) UPTIN

  1. This Command Code displays all open unpostables for a specific TIN and will maintain the unpostable on its file for display purposes for 90 days after it is closed.

3.13.122.13.2  (01-01-2014)
Command Code (CC) UPREV

  1. CC UPREV is used to review the accuracy and completeness of corrected (closed) unpostable records.

  2. The valid CC UPREV definers and definer-modifiers are as follows:

    DEFINER VALUE DEFINER MODIFIER VALUE DEFINER MEANING
    BLANK BLANK Quality Review (QR) Acceptance of an Unpostable Case closure.
    "E " BLANK QR Rejection of an Unpostable Case closure.
    "H " BLANK QR Hold (for 7 days) of an Unpostable Case closure. On eighth day, GUF will release hold and close case.
    "Y" BLANK QR hold (for up to 7 days) of all unpostable cases closed by a particular employee for the day. On eighth day, GUF will release the hold and close case.
    "Z " BLANK QR hold (for 7 days) of all unpostable cases closed by a particular employee in the current process week. On eighth day, GUF will release the hold and close the case.

3.13.122.13.3  (01-01-2014)
Command Code (CC) UPCAS

  1. CC UPCAS is used to:

    1. request a Microfilm Replacement System (MRS) transcript of the Unpostable record

      Note:

      Research using CC IMFOL when possible before CC UPCAS for generating a MFTRA Transcript.

    2. request a document or return.

    3. place or update a case in suspense status.

    4. add information to aid in the resolution of an unpostable condition.

    Note:

    CC UPDIS MUST be input prior to using CC UPCAS.

  2. The valid UPCAS definers and definer-modifiers are as follows:

    DEFINER VALUES DEFINER MODIFIER VALUES DEFINER MEANINGS
    "M" "B" Specific Tax Module MRS transcript request Display / Hard copy
    "M" "D" Complete–All modules MRS transcripts Request Display / Hard Copy
    "M" NONE Entity module MRS transcript request Display/Hard Copy
    "M" "J" /"Spousal Social Security Number (SSN)" Specific—Spousal account tax module MRS Display / Hard Copy
    "M" "L" Complete—Spousal account MRS Display / Hard Copy
    "M" "N" Entity Module—Spousal account MRS Display / Hard Copy
    "M" "P" Specific—Valid and Invalid accounts tax module MRS Display / Hard Copy
    "M" "R" Complete—Valid and Invalid accounts all modules MRS Display / Hard Copy
    "M" "T" Entity Module—valid and invalid account MRS Display / Hard Copy
    "NONE" "1" Original request for Form 4251, Return Charge-Out
    Only one 1st request allowed
    "D/ 81" "2" 2nd request for Form 4251
    Only one 2nd request allowed
    "D" "3" 3rd request for Form 4251
    Only one 3rd request allowed
    "D" "4" 4th request for Form 4251 GUF will AUTO close with URC "8"
    "S" "A" Places or updates a case in suspense status.
    Valid on all master files.
    "S" "B" Places or updates a case in suspense status because of a document request not directly related to the unpostable case.
    Valid on all master files.
    "S" "C" Places or updates a case in suspense status because of correspondence action with the taxpayer.
    Valid on all master files.
    "Z" "A" /"D" Request to create, display, update, modify an unpostable history section.

3.13.122.13.4  (01-01-2014)
Command Code (CC) UPASG

  1. This Command Code is used to assign or reassign an unpostable case or group of unpostable cases.

3.13.122.13.5  (01-01-2014)
Command Code (CC) UPDIS

  1. CC UPDIS is valid for all master files, and is used to display an unpostable record.

  2. When UPDIS is input, the automatic screen display shown will be UPRES.

  3. UPDIS will display the unpostable information which was previously displayed on UPCAS.

3.13.122.13.6  (01-01-2014)
Command Code (CC) UPRES

  1. CC UPRES is used to correct an Unpostable case and displays when CC UPDIS is input.

  2. The valid UPRES definers and definer-modifiers are as follows:

    DEFINER VALUES DEFINER MODIFIER VALUES DEFINER MEANINGS
    D
    01 Transaction to be deleted.
    Valid on all master files.
    0 BLANK No change made to unpostable transaction, repost.
    Valid on all master files.
    0 "B " Same as above but GUF bypasses NAP checks.
    1 01, 23, 30, 31, 32, 41, 50, 51 Transaction to be re-input. Valid on all master files except Combined Annual Wage Reporting (CAWR) and Payer Master File (PMF).
    2 02, 03, 04, 06, 12, 24, 33, Transaction deleted but control base established on Integrated Data Retrieval System (IDRS). Valid on all master files.
    5 BLANK IMF—Changes Name Control and/or name line at Master File and/or Error Delay Code.
    6 BLANK IMF—Changes any combination of Name Line, TIN, MFT, Tax Period, Spouses SSN, Error Delay Code, Trans Code, Trans Date, CCC "O" to Trans Code 150 for MFT 30. Attempt to repost to Master File. Allows the input of the following CCC– "3" , "5" , "6" , "A" , "F" , "G" , "U" , "R" , "Y" , "L" , "W" , or "Z"

    Note:

    CCC can be input for Trans Code 150s only. GUF will validate through NAP all TINs and NC corrections.

    6 BLANK BMF—Changes any combination of NC, TIN, Trans Code, MFT, Tax Period, Trans Date, TIN prefix. Error delay code. Attempt to repost to Master File (exception: if CAWR BMF case, attempt to match at BMF). CCC "O" to Trans Code 150 for MFT "02" , "05" , "33" , "34" . Allows the input of the following: CCCs: "3" , "5" , "6" , "A" , "F" , "G" , "U" , "R" , "Y" , "L" , or "W" ("L" & "W" is for Trans Code150 and 620 only).

    Note:

    CCC can be input for Trans Code 150s only and for Trans Code 620 if CCC L or W.

    6 BLANK Payer Master File (PMF)—Changes TIN, or TIN type, and/or name control.
    6 "B " Same as above but allows GUF to bypass the NAP checks. Valid on all master files.
    8 BLANK Transaction sent to Reject Register or (ERS) Suspense Status. Valid on all Master Files except CAWR, and Payer Master File (PMF). For 4th request action. GUF will automatically close the case with URC "8" when CC UPCAS with Definer "D" and Definer-Modifier "4" is input.
    A BLANK Valid on all Master Files but only for UPC 003 CAWR, 152/156 IMF, 303 BMF, 803 EPMF. If UPC 152/156 then Trans Code is 140/150/430 and entity code is "2" or "3." URC A will convert and equal URC 6 when the unpostable record is updated.
    B BLANK Special closure of open, assigned cases. Valid only on IMF and BMF.

3.13.122.13.7  (01-01-2014)
Command Code (CC) UPBAT

  1. This Command Code is used to batch (mass) close unpostable cases that do not have an individual employee assignment number.

    1. CC UPBAT used correctly will batch (mass) close all cases identified by the Unpostable Cycle Sequence Numbers (first and last).

    2. The status code will be updated to "C" (closed) during End-of-Day (EOD) processing.

  2. Refer to IRM 3.12.32, General Unpostables, for CC UPBAT screen format.

3.13.122.14  (01-01-2014)
Unpostable Resolution Codes (URCs)

  1. The valid range of URCs is as follows:

    • A

    • D

    • 0 (zero)

    • 1

    • 2

    • 5

    • 6

    • and 8

    These resolution codes may be used by the Unpostable, Entity Control, Examination, Statute, and Scheme Development functions when using CC UPRES to work unpostable cases assigned to their area.

  2. Unpostable Resolution Code (URC) B is used for special closure of open cases by permission only from the National Office GUF Analyst or when procedures are issued by the National Office instructing employees to use URC B.

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

  4. Entering remarks is optional when resolving unpostables conditions with URC A, 0, 5, or 6.

  5. Each GUF closure listed below is considered resolved through the GUF 51. The following table displays the specific resolution action:

    URC GUF 51
    0, 5, and 6 Corrected case sent to MCC/TCC to attempt to post
    1 Manual Re-input (usually through Integrated Submission and Remittance Processing (ISRP))
    2 and D Deleted (transaction dropped)
    8 Rejected and case sent to GMF (Rejects)
    B Special Closure

  6. The following table explains the functionality of each URC:

    URC DESCRIPTION
    A
    • Automatically corrects unpostable name control to the Master File name control.

    • Valid on UPC 152 and 156 on TCs 140, 150, or 430 with Entity Code (EC) 2 or 3.

    • Only use when the Master File name control is correct.

    B
    • Special closure (determined by headquarters) of open assigned cases that allows the records to be treated as original input data.

    • System will automatically generate "Special Closure" in the remarks field.

    • Refer to IRM 3.13.122.14.1 for end of year closure information.

    D
    • Deletes (voids) transaction and removes record from the Service Center Unpostable Master File (SCUPMF).

    • A control base will not be created and no follow up action is necessary.

    • Remarks (line 8 of UPRES) is required stating why the case is being voided.

    • Null Code 01 systemically generates.

    • Documents can be destroyed, as necessary.

    • URC D cannot be used on remittance transactions.

    0
    • Allows unpostable record to attempt to re-post with no change.

    • Use of Definer Modifier B will allow the transaction to bypass the National Account Profile (NAP) validation.

    1
    • Allows transactions to be re-input with the same DLN. Removes the record from SCUPMF. Never re-input a TC 460 or TC 840.

    • Only used on Document Codes 45 and 97. Not valid for Payer Master File (PMF) transactions.

    • Remarks (line 8 of UPRES) is required stating why the case is being closed with URC 1.

    • Refer to IRM 3.13.122.14.2 , Service Center Control File (SCCF) -URC 1, for additional information regarding URC 1 and Service Center Control File (SCCF).

    2
    • Deletes (voids) transaction and removes record from the Service Center Unpostable Master File (SCUPMF).

    • A control base is created to the employee who input the original Integrated Data Retrieval System (IDRS) transaction or the area responsible for the next action.

    • Remarks (line 8 of UPRES) is required stating why the case is being closed with URC 2.

    • A Nullify Area Code is needed. Refer to IRM 3.13.122.15 for the Nullification Table.

    • Route the document to the originator or designated area for appropriate action. Attach Form 8479, Unpostable Action and Routing Slip with the appropriate fields completed. Refer to IRM 3.13.122.14.3, Form 8749 Unpostable Action and Routing Slip, for routing information

      Note:

      Do not route documents to Data Control.

    • The originator can be identified by the IDRS EMP field on UPDIS or UPTIN. IDRS CC MESSG, CC FIEMP or the IDRS User & USR Database IUUD) at http://iors.web.irs.gov/homeIUUD.aspx and can be used to research the employee's location.

    • If URC 2 is invalid, enter URC 1 or 8 as appropriate.

    3
    • Used only by GUF system for certain types of unpostables (auto-closures for ISRP/RPS documents due to a tax period change).

    5
    • Changes the IMF name control and IMF name line on master file.

    6
    • Changes any combination of name control, name line, TIN, or TIN type Payer Master File (PMF), MFT, tax period, spouse's SSN, Transaction Code (TC), transaction date, Offset Trace Number (OTN), memo amount, or Computer Condition Code (CCC).

    8
    • Nullifies (removes) the record from the SCUPMF and places the transaction in suspense status in Rejects or Error Resolution System (ERS). Automatically updates the SCCF.

    • Used to resolve the unpostable when the record must be renumbered, deleted (incorrect/duplicate), correcting data for specific fields and/or sections of the record, plus coordinating and/or routing of documents to other functions.

    • Do not use on MFT 29 TC 150 (use URC 1, 2, or D); Document Code 47 (use URC 2); or Document Code 45 when TC 720, 740, or 841 (use URC 1).

    • Remarks (line 8 of CC UPRES) is required and should include what action(s) need to be performed by Rejects.

    • A Nullify Area Code is needed. Null Code 01 should be used unless otherwise directed by an IRM instruction, or the correction instructions include forwarding to another area. Refer to IRM 3.13.122.15 for the Nullification Table.

    • Route the document, including all background and research completed, to Rejects only. Attach Form 8749 with the appropriate fields completed and action(s) to take for correction (including forwarding to another area and originator employee number, if necessary). Do not just indicate the Unpostable Code. Refer to IRM 3.13.122.14.3.

    • If URC 8 is invalid, URC 1 or 2 as appropriate.

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

3.13.122.14.1  (01-01-2014)
End of Year Closures Relating to Unpostable Resolution Code (URC) B

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

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

    GUF Categories
    A1 E2 C2
    A2 E3 C3
    E1 C1 Z1

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

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

3.13.122.14.2  (01-01-2014)
Service Center Control File (SCCF) -URC 1

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

    1. If the document is to be re-input, enter Nullify Area Code 01, prepare Form 3893, Re-Entry Document Control, and route to Batching for input. No further action is needed on the SCCF.

    2. If the document is not to be re-input, enter the appropriate Nullify Area Code and route document and Nullified Distribution List to the function that is responsible for the next action.

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

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

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

3.13.122.14.3  (01-01-2014)
Form 8749 Unpostable Action and Routing Slip

  1. The Form 8749, Unpostable Action and Routing Slip (or locally developed form) must be used when case is routed to another area.

  2. All appropriate research will be performed and attached before routing the case. Ensure the appropriate boxes are completed. See Figure 3.13.122–1 and following table.

    Figure 3.13.122-1

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

3.13.122.15  (01-01-2014)
Nullified Area Codes

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

    Note:

    Always enter Nullified Area Code 01 for URC 8.

  2. Nullified Distribution Listings are printed for each of these areas based on the nullification codes listed in the following tables:

    UP RESOLUTION CODE NULLIFY AREA CODE RECEIVING AREA LITERAL
    D 01 Void-No Further Action
    1 01 Re-input - No Further Action
    1 23 Dishonored Checks
    1 30 FTD Function-Accounting
    1 31 Data Controls
    1 32 Revenue Accounting Control System (RACS)
    1 41 Accounting
    1 50 AM/Customer Service
    1 51 Comp Support/Other S/B

  3. The following table identifies the area that will receive the unpostable when Unpostable Resolution Code (URC 8) is used with a specific nullify area code.:

    UP RESOLUTION CODE NULLIFY AREA CODE RECEIVING AREA LITERAL
    8 01 Reject Resolution
    8 02 Accounts Management
    8 03 Collection/SCCB
    8 04 Statutes
    8 05 Examination
    8 06 Information Returns Processing (IRP)
    8 07 Communication & Liaison
    8 08 Taxpayer Relations
    8 09 Notice/Output Review
    8 12 Refund Inquiry-Taxpayer Service
    8 14 Power of Attorney (POA)/Centralized Authorization File (CAF)/Reporting Agent File (RAF)
    8 15 Combined Annual Wage Reporting (CAWR)/Federal Unemployment Tax Act (FUTA)
    8 16 Automated Underreporter (AUR)
    8 17 Criminal Investigation
    8 19 Collection A.O.
    8 21 Taxpayer Service A.O.
    8 22 SCWR-SC
    8 23 Dishonored Checks
    8 24 Technical
    8 25 Entity
    8 40 Unidentified/Excess Collection
    8 41 Accounting
    8 42 Transshipped to PSC
    8 43 Tax Exempt (TE)/Government Entities (GE)
    8 44 Taxpayer Advocate Office (TAO)/SC
    8 45 Electronic Filing
    8 46 Criminal Investigation (CI)
    8 47 TE/GE A.O.
    8 48 TAO/A.O.
    8 49 ERS/Rejects
    8 50 AM/Customer Service

  4. When Unpostable Resolution Code 2 (URC 2) is input, the following chart provides the nullified area codes and routing information for the receiving area.

    UP RESOLUTION CODE OFFICE IDENTIFIER NULLIFY AREA CODE RECEIVING AREA LITERAL FUNCTION RANGE ASSIGNMENT # DEFAULT
    2   14 POA/CAF/RAF SC 306-324 324
    2   24 Technical SC 350-359 359
    2   12 Refund Inquiry-Taxpayer Service SC 360-364 364
    2   04 Statutes SC 365-369 369
    2   02 Accounts Management SC 300-499 399
    2   06 Information Returns Processing (IRP) SC 350-399 399
    2   03 SCCB/Local ACS SC 650-739 739
    2   18 Private Debt Collection Kansas City and Philadelphia Campuses 695 695
    2   33 Remote ACS SC 740-779 779
    2   05 Examination/SC SC 605-649 649
    2 79 07 Communication Liaison AO 100-899 899
    2   09 Notice/Output Review SC 121-129 129
    2   10 Unpostables SC 270-279 279
    2   11 Auto-Void/Contact N.O. None None  
    2   13 Manual-Void/EMP # Problem None None  
    2   15 CAWR/FUTA SC 670-679 679
    2   16 AUR SC 830-849 849
    2   17 Criminal Investigation/SC SC 850-859 859
    2 21-36 19 Collection/AO AO 100-299 299
    2 21-36 20 Examination/AO AO 300-549 549
    2 50 20 Examination/AO-L/M AO 100-899 899
    2 66 20 Appeals/AO AO 100-899 899
    2 11-17 21 Taxpayer Service/AO AO 100-899 899
    2   22 SCWR-SC SC None None
    2   23 Dishonored Checks SC 110-119 119
    2   25 Entity SC 220-249 249
    2   40 Unidentified/Excess Collection SC 110-119 119
    2   41 Accounting SC 100-119 119
    2   42 Transship to PSC SC None None
    2 63 44 TAO/SC AC 800-899 899
    2   45 Electronic Filing SC 140-154 154
    2 60 46 Criminal Investigation/AO AO 100-799 799
    2 40 47 TE/GE AO 100-899 899
    2 63 48 TAO AC 100-799 799
    2   49 ERS/Rejects SC 250-269 269
    2   50 AM/Customer Service SC 500-597 597
    2   51 Comp Support/Other Small Business AO 550-899 899
    2   52 Compliance Automated Substitute for Return (ASFR) Campus 940-957 957
    2   53 Centralized Case Processing (CCP) Campus 762-779 779

  5. Nullify Area Codes 11 and 13 are computer-generated for the purpose of routing 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.

  6. The following table provides distribution information for unpostables that are computer generated and do not have a valid employee number:

    COMPUTER GENERATED UNPOSTABLES BY EMPLOYEE NUMBER
    SYSTEM IDRS EMPLOYEE NUMBER NULLIFY AREA CODE RECEIVING AREA LITERAL DEFAULT
    AUR (0-10) 89000000 16 SCCB 849
    Automated Lein System (ALS) (11-17) 88500000 03 SCCB 739
    ALS (21-36) 88500000 19 SCCB 299
    Inventory Development System (IDS) (1-10) 89209999 03 Collection Area Office 739
    Non Master File (NMF) (1-10) 88700000 41 Accounting 119
    SIA (01-36) 88888888 03 SCCB 739

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

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

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

  10. URC D does not need a nullification code.

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

3.13.122.16  (01-01-2014)
Category Codes

  1. This section contains information on category Codes B1.

3.13.122.16.1  (01-01-2014)
GUF Category Code B1—IMF Entity Control

  1. CATEGORY CRITERIA

    GUF CATEGORY CODE B1 for IMF
    TC is 023, 024, 058, 059, or 06X
    UPC is 182 and TC is not 120, 132, 140, 141, 142, 147, 30X, 42X, 470–475, 480–483, 488, 489, 582, 583, 590–599, 920, 922, 930, or 96X
    UPC is 177

  2. AREA—

    1. All records in Category B1 will be directly assigned to and closed by the Entity Control (EC) function;

    2. Any case reassigned to Entity will be closed by them.

    3. Any TC 960/961/962 with MFT 00 and Tax Period 0000 will be closed by the RAF function, located in Entity.

  3. FORM 4251/TRANSCRIPT—

    1. A Form 4251 is generated for almost every unpostable record in this category.

    2. "Entity Control" is in the recipient (receiver) field for these Category B1 Form 4251.

    3. The documents for all Category B1 files requests will be routed directly to Entity Control.

    4. No automatic transcripts (MCC/MRS) are generated.

  4. TYPE CLOSURE/URC—

    1. All Category B1 Unpostable Cases are INDIVIDUAL closures.

    2. These cases should be assigned to a specific employee assignment number prior to attempting case closure. URC A, B, D, 0 (zero), 1, 2, 5, 6, and 8 can be used for Category B1.

  5. The Unpostable Cases assigned or reassigned to Entity Control will be processed using IRM 3.13.122, IMF Entity Unpostables; IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution; IRM 3.13.5 IRM , Individual Master File (IMF) Account Numbers; and IRM 3.12.32, General Unpostables.

3.13.122.16.2  (01-01-2014)
Assignment of Cases to Entity

  1. In addition to the above GUF Entity conditions, Unpostables will reassign other cases to Entity Control if the case requires Entity Control resolution, for example:

    1. The unpostable record may require a temporary Social Security Number (SSN) assignment, generally this involves Unpostable Codes 151, 152, 153, 156, and 176.

    2. The procedures in IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution, specify which cases should be reassigned from Unpostables to Entity Control. This reassignment will take place only after Unpostables has attempted to resolve the case. Unpostables will also attach all research when reassigning the case.

    3. If a temporary SSN is assigned and the return (TC 150) is claiming personal exemption and/or EITC, edit the IRSN on the document and URC 8 to Rejects requesting the amounts be removed.

  2. Effective October 1, 2010, the Accounts Management Taxpayer Assurance Program (AM-TAP) will have responsibility for working cases that previously fell under fraud detection criteria. The Fraud Detection Centers have been renamed Scheme Development Centers (SDCs).

  3. Scheme Development (A1, A2), Statute (C1, C2, and C3), and Bankruptcy (Z1) type unpostable records will not be assigned to Entity Control. However, if a record (Category Code other than A1, A2, C1, C2, C3, or Z1) is assigned or reassigned to Entity Control and later it is determined to have scheme development, statute (Master File Unpostable Type Code "S" ), or bankruptcy issues (unreversed TC 520 with closing code 85 or 88 posted), then the case will be processed in accordance with IRM 3.12.32, General Unpostables. Category A1, A2, C1, C2, C3, and Z1 guidelines and procedures.

  4. If the case contains a statute issue after verifying the validity of Master File Unpostable Type Code "S" , reassign the case on SCUPMF to the Statute Function.

  5. If the case contains a bankruptcy issue (V freeze), process following Category Z1 guidelines in IRM 3.12.32, General Unpostables.

  6. Cases involving credit interest returns may be assigned or reassigned to Entity Control. Entity will process these credit interest issues according to IRM 3.13.5, IMF Account Numbers; IRM 3.12.32, General Unpostables; and the Unpostable Interest Reduction Initiative Report guidelines.

  7. Generally, Scheme Development and Examination Perfection will not reassign cases to Entity Control. Instead they will coordinate with Entity Control to resolve their cases.

3.13.122.16.3  (01-01-2014)
Unpostable Status Codes

  1. The use of the command codes, definers, and definer modifiers will establish or update the "Status Code" of an unpostable case.

    1. The status code identifies what action has been taken on an unpostable case.

    2. The status date indicates when this action was taken.

  2. The following is a list of status codes and their definitions.

    1. A—assigned not corrected

    2. C—corrected not removed from the Service Center Unpostable Master File (SCUPMF)

    3. H—Quality Assurance hold

    4. S—Suspense—input when return has to be held (i.e. corresponding with taxpayer)

    5. Q—accepted by Quality Assurance

  3. The status code and date will appear on line two of the UPCAS screen display following the literal "ST" .

    Note:

    Refer to IRM 3.12.32, General Unpostables, for more detailed information concerning status codes and dates.

3.13.122.16.4  (01-01-2014)
Preparation of Form 3893, Re-Entry Document Control

  1. If it is determined that a document or group of documents are nullified and must be re-input, prepare a Form 3893.

  2. This form is prepared for each re-input block (or portion of a block) with the sum totals of the associated detail document(s). Attach it to the first document of the re-input block. Do not detach the form when processing or filing. (See Figure 3.13.122–2.)

    Figure 3.13.122-2

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

    Re-Entry Document Control

  3. File Type Box—Check the appropriate box.

  4. Box 1—Alpha/Numeric Block Control Number—Leave blank if routing to Batching in the Receipt and Control Branch.

  5. Box 2—Document Locator Number—Enter the eleven digit block DLN. The complete DLN may be entered, but only eleven digits will be transcribed into the Block Header.

  6. Box 3—Batch Number—The batch number will be entered by Batching in the Receipt and Control Branch.

  7. Box 4—Document Count—Enter the number of documents attached to Form 3893 . All the Documents must have the same DLN except for position 12 & 13.

  8. Box 5—Credit Amount—Enter the amount of the credit transaction. If more than one document, enter the sum of the credit amounts. Amounts may be from remittance returns, payment transactions, transfer documents, or adjustments.

  9. Box 6—Debit Amount—Enter the total debit amount(s). This box must be blank if a credit amount is present. Debit amounts may be present only with Document Codes 24, 45, 48, 51, 54, 58, and 87.

  10. Box 7—Transaction Code—Enter only when Block Header Transaction Code is required.

    Document Code Transaction Code on Document Transaction Code in Block Header
    45 840 840
    51, 52 Transfer in 370

  11. Box 8—Transaction Date:

    1. Always enter the received date for Form 1040-ES, Estimated Tax For Individuals and Form 1040C, U.S. Departing Alien Income Tax Return.

    2. Enter received date for returns reviewed after the tax period due date.

  12. Box 9—Header MFT Code—Enter only when required.

    Document Codes/Forms Document MFT Header MFT
    17, 18, 19, 24, 34, 45, 47, 48, 51, 52, 54, 58, 87 05, 06, 15 05, 06, 15
    Document Code 70 or RPS Payments Various Same as document
    Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts/IRA 29 29

  13. Box 10—Secondary Amount—Enter the secondary transaction amount when required. If you fail to enter the secondary money amount on the Form 3893, but the amount is edited on the document, there will be a block out of balance condition.

    Note:

    Place Debit or Credit for the Secondary Amount.

  14. Box 11—Re input Source Code—Mark one box as indicated.

    1. Mark "R" for Reprocessable if the transaction has already posted to the master file. Also complete box 19.

    2. Mark "N" for Nullified if the re-input document was previously an unpostable. Also complete box 18.

      Note:

      Must be open on Service Center Control File (SCCF).

    3. Mark "4" for Re-input if the document has not posted or unposted at the Master File. Also complete box 18.

  15. Box 12—DLN Year Digit—This box must be entered.

    1. Enter the 14th digit of the DLN from the source document.

    2. If the year digit is not shown on the document, determine the correct year from the DLN color or from other information on the document.

    DLN Color Year Digit
    Green 0 or 5
    Purple 1 or 6
    Red 2 or 7
    Black 3 or 8
    Blue 4 or 9

3.13.122.17  (01-01-2014)
Unpostable Corrections—General

  1. When correcting unpostables, the first thing that must be determined is that the unpostable return or document and the entity on the MF are the same. Various Integrated Data Retrieval System (IDRS) and research Command Codes should be used to make this determination.

  2. Even when the name control and TIN match an account on the MF, it does not mean the names are the same.

    1. Many taxpayers have the same name control and could match a TIN on the MF if it was transcribed wrong or the taxpayer supplied the wrong TIN.

    2. If another TIN cannot be found for the unpostable name, it will be reassigned to the Entity Control function.

    3. The Unpostable function can reassign any unpostable code that has a name or TIN mismatch and another TIN is not located for the unpostable return or document.

  3. Unpostables received for the above reasons should be processed according to instructions for the specific UPC.

  4. When you determine the MF entity is not correct, make the necessary corrections to update the MF. By correcting the MF, it could stop future unpostables. The MF entity is not correct when the address or name lines are shown incorrectly on CC ENMOD/INOLE.

  5. Completely review and resolve all unpostable conditions which could result in a repeat unpostable condition.

  6. If the Taxpayer files a remittance return using the wrong form and it is necessary to move the money, use Form 3244, Payment Posting Voucher, to correct the transaction code. See Figure 3.13.122–3.

  7. Use green pen for the information shown on the unpostable to prepare Form 3244. Any corrections to the source document should be circled in orange and all corrections written above in orange pen. Correct the unpostable with URC 8 and route it to the Reject unit.

    Figure 3.13.122-3

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

    Payment Posting Voucher

  8. If the unpostable is an Exempt Organization (EO) return, see IRM 3.12.278, Exempt Organization Unpostable Resolution.

3.13.122.18  (01-01-2014)
Unpostable Processing

  1. This section contains information on general procedures for processing unpostables.

3.13.122.18.1  (01-01-2014)
General Procedures

  1. The general instructions for processing unpostables are contained in IRM 3.12.32, General Unpostables. Also use IRM 3.12.179 Individual Master File (IMF) Unpostable Resolution. The instructions in this section are for correcting unpostables assigned or transferred to Entity Control.

  2. An unreversed TC 582 on the module indicates a lien is present, see IRM 5.12.3.2.1(5), Liability is Satisfied, regarding the necessity of a manual lien release. Employees with Automated Lien System (ALS) access will input lien release requests in these situations. For functions that do not have access to ALS determine your Centralized Lien Unit (CLU) lien release contact on the IRS intranet by accessing the Servicewide Electronic Research Program (SERP) webpage at http://serp.enterprise.irs.gov/homepage.html. Once you are on the SERP web page, access the required information through the "Who/Where" button and click on the Automated Lien System (ALS) Units -- Contacts. An internal use only telephone number is also provided along with the contact information provided on the CLU website. Ensure all e-mail lien communications are sent through secure e-mail.

  3. When correcting the unpostable and a change to name control, TIN, MFT, Tax Period, Transaction Code, etc. is required, always show the change on the unpostable document not on the Form 4251.

  4. If the unpostable return requires a change to the TIN and a payment is posted to the incorrect TIN, move the payment to the corrected TIN.

  5. All repeat unpostables will generate back to the originator. If the repeat unpostable is not an entity problem and cannot be resolved by the Entity function, reassign the unpostable to the Unpostable Unit.

  6. If a Transaction Code (TC) 610 and TC 150 attempt to post in the same cycle, the system will not let the TC 150 repeat.

  7. If the unpostable document would decrease, but fails to eliminate the balance in the taxpayers account (when the account is in notice status), use CC TXMOD to determine when the next notice is due or if STAUP is present, or when it will expire. If the next notice is due or STAUP will expire before the unpostable can be resolved, input CC STAUP for three (3) cycles to allow the resolution of the unpostable.

  8. When the unpostable is assigned to Entity Control, the computer will generate Form 4251 , Return Charge out, to Files for the document.

  9. The assignment of unpostables to each tax examiner will be the responsibility of the unit manager.

  10. The cases assigned to each tax examiner will be printed on a Daily/Weekly Employee-Assign-Aged List.

  11. The processing time frame for all IMF unpostables directly assigned to Entity Control Unit (ECU) or reassigned to ECU, is twenty calendar days from receipt of all necessary documents, (which equals 14 workdays.)

    Note:

    See IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates for further information.

3.13.122.18.2  (01-01-2014)
Form 4251, Return Charge-Out Requests

  1. Primary Requests – The Form 4251 will be given to the tax examiner at the time of the Command Codes TRDBV, TRERS, TRPRT, and R8453 individual case assignment.

    1. The tax examiner will use the data generated on the Form 4251 and/or Integrated Data Retrieval System (IDRS) to resolve the unpostable.

    2. If the tax examiner cannot resolve the unpostable, then the original unpostable return/document may be needed.

    3. If the document has already been retired to the Federal Records Center(FRC), the Form 4251 will be routed to the FRC directly from Files.

    4. If the unpostable case is a Transaction Code (TC) 610 with Document Code 17, 19, 70, or 76, the payment was processed through ISRP or Lockbox. Research the voucher using RTR procedures.

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

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

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

    3. A second request is not necessary if the case can be closed using MRS, CFOL, and/or IDRS research. If cases are closed without the document, enter "CLSD-NO DOC" in the remarks field.

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

  3. Do not input a second request for documents that are not Revenue Receipts (Document Codes 17, 18, 19, 20, 24, 34, 45, 48, 58, 70, 76, 87, or 97), Original Returns (Transaction Code (TC) 150, 976), Prompt Assessments (Document Code 51), or Extensions of Time to File (TC 460 or 620). These unpostable cases, except Bankruptcy, should be voided to the originator (CC UPRES with URC 2). Indicate in remarks "Doc Not Available" . No other action is necessary, except for routing the Nullified Distribution Listing to the appropriate area.

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

    Note:

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

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

3.13.122.18.2.1  (01-01-2014)
Form 4251, Return Charge-Outs 4th Requests

  1. After the Fourth Request, GUF will automatically close the case to Rejects with an URC 8.

  2. Rejects should complete the following actions:

    If Return Is: DLN Request
    Non Remittance Cancel and Refile Files to Refile the Return
    Remittance Cancel and Refile Route to Unidentified
    Received from Files   Information from Unpostables/Entity needed to close the case.

  3. For additional information, see IRM 3.12.32.24, General Unpostables.

3.13.122.19  (01-01-2014)
Unpostable Reason Codes (RCs)

  1. Each unpostable record will be assigned a one digit Reason Code (RC) in addition to the three digit unpostable code.

    1. The RC is used to help identify the specific condition for the unpostable record.

    2. Reason Codes were assigned to conditions at random and are not indicative of the priority of the unpostable record.

    3. IMF Reason Codes used by Master File are 1 through 9.

  2. The procedures outlined in this IRM are for unpostables that are assigned directly to Category B1, Entity Unpostables.

3.13.122.20  (01-01-2014)
UPC 177 RC 0 – Scrambled Social Security Number (SSN) Account Condition

  1. CONDITION—This Unpostable Condition occurs when a module creating transaction attempts to post to an account on the valid segment that has the Scrambled SSN Indicator set to 01, 10, 12 or 20 if the MFR is set to 08. In addition, unpost all transactions except Transaction Code (TC) 01X with a significant Scrambled SSN value or 020 if the Scrambled SSN Indicator is set to 13 or 23.
    Bypass Conditions: This unpostable will be bypassed if TC 370 is for recoverable retention register (TC 370 contains Document Code 52 with Julian Date 999 or Document Code 51 with Julian Date 999 or 997).

  2. RESOLUTION — Unpostables will coordinate the resolution with Accounts Management (AM). The Accounts Management (AM) Function has responsibility for Scrambled SSN issues, including providing the IRSN (and establishing the number when necessary) to resolve the unpostable condition.

    Note:

    Contact should be made via phone call or other local established procedure. The original documentation must not be sent to the AM function.

  3. The Unpostable Function will research the tax module to determine if there is an open control.

    1. If there is an open control, contact the employee with the open control.

    2. If there is no open control, contact the local Scrambled SSN Coordinator.

    3. If the SSN was scrambled at another site, the local Scrambled SSN Coordinator will contact the coordinator at the other site.

  4. Photocopy all documents of the unpostable case, including Form W-2, Form 1099, etc., and forward copies to the employee who has control of the case or the local Scrambled SSN coordinator.

  5. If your campus has developed local procedures to expedite the UPC 177 resolution process (such as faxing documents), this streamline process is acceptable.

  6. AM will make every effort to supply the Unpostable function with the information to resolve the unpostable condition within the same day of receipt of the condition and supporting documentation.

    Note:

    If more than two days is needed for AM to resolve the case, AM must advise Unpostable of the additional time needed. This extension request must be made the same day AM receives the case(s).

  7. The AM function will research to determine if the taxpayer has already been assigned an IRSN. If an IRSN is located, AM will advise Unpostables of the correct TIN.

  8. If the taxpayer is a new filer on the SSN, AM will obtain an IRSN for the new taxpayer, establish the new taxpayer (TC 000) and set the appropriate scrambled indicator. It may take one to two business days for AM to obtain an IRSN.

  9. Unpostable Resolution: When AM provides an IRSN, Unpostable will (unless otherwise specified by AM):

    1. Circle out the bad SSN.

    2. Edit the IRSN at the top of the document.

    3. If TC 150, URC 8 to Rejects to remove personal exemptions and/or EITC. Otherwise, resolve the case with URC 6 to the IRSN provided.

    4. If AM is obtaining and establishing a new IRSN for the taxpayer, monitor the case for a pending TC 000 before closing the case and follow later cycle release guidelines.

      Caution:

      Never make changes to the SSN or input TC 510 on the IRSN.

  10. If you need to contact your local Scrambled SSN Coordinator, the most current information can be researched on the SERP website http://serp.enterprise.irs.gov/databases/who-where.dr/scramble-coordinators.htm .

    Note:

    The Scrambled SSN coordinator list is for internal use only.

  11. If additional information is needed, see IRM 21.6.2 Adjusting TIN-Related Problems.

3.13.122.20.1  (01-01-2014)
UPC 177 RC 0 – Scrambled Social Security Number for Payments

  1. If the Unpostable is a payment document and AM advises they are unable to provide guidance or determine the appropriate IRSN

    1. URC 8 to Rejects and request they forward it to Unidentified Unit.

  2. If the Unpostable is a remittance with an extension and AM advises they are unable to provide guidance or determine the appropriate IRSN.

    1. Prepare a Form 3244.

    2. URC 8 to Rejects and request they cancel the DLN of the extension (TC 460) AND route to Files. Request Rejects route the remittance to Unidentified.

3.13.122.21  (01-01-2014)
UPC 182—Account Deactivated (MFR 08)

  1. Condition—This condition occurs when a module creating transaction code (except for Transaction Code (TC) 140, TC 500 cc 52, 54, or 56, or TC 971 AC 100–106 input to MFT 31) attempts to post to an account with Mail Filing Requirement (MFR) 08.

    Note:

    UPC 182 checks are completed after UPC 177. Master File will bypass UPC 182 if the TC 370 contains Document Code 52 with a Julian Date 999 or with Document Code 51 with Julian Date 997 or 999. Also bypass this UPC for Form 1040 and Form EZ-T.

  2. If a deleted unpostable for TC 971 with Action Code 052, 152 or 134 is identified, then close the Unpostable TC 150 with a CCC 3 to freeze the refund (if CCC 3 is not already present).

  3. Ensure the correction of the TC 610 is performed the same cycle, or prior to the resolution of the TC 150. Refer to IRM 3.13.122.10 for information involving TC 150 and TC 610.

  4. Refer to IRM 3.13.122.11 for additional information regarding correspondence issues, replies, and no reply procedures.

3.13.122.21.1  (01-01-2014)
UPC 182—Resolution for Specific Transaction Codes

  1. If the unpostable is generated from a Transaction Code (TC) 370:

    1. And has Document Code 51, URC 8 to Rejects to void to the originator. Remarks and Form 8749 or local form should include instructions for Rejects to void. Include instructions to the originator to remove MFR 08 for TC 370 to post.

    2. And has Document Code 52, close the unpostable with URC 2 to the originator. See IRM 3.13.122.15 for Nullification Codes. Remarks should indicate the MFR 08 must be removed for the TC 370 to post.

  2. If the unpostable is generated from a TC 540, it will GUF Auto-Close URC D.

  3. If the unpostable is generated from a TC 930:

    1. Close the unpostable with URC D.

    2. Void the document and send to Files and/or attach document behind an overlay and forward to batching for processing.

  4. If the Unpostable is generated from a TC 971 and the IDRS EMP is not XX099XXXXX:

    1. Prepare Form 8749 with remarks "T/P DECD."

    2. Close URC 2 to originator. Route the unpostable documents, such as Form 4251 and transcript.

    3. If the IDRS EMP number indicates that the transaction was system generated, contact the National Office analyst.

  5. If the unpostable is generated from a TC 971 and the IDRS EMP is XX099XXXXX, close URC D with remarks "T/P DECD" .

3.13.122.21.2  (01-01-2014)
UPC 182—Resolution for an Internal Revenue Service Number (IRSN)

  1. Research Integrated Data Retrieval System (IDRS) and the Internal Revenue Service Number (IRSN) log/file for the correct Social Security Number (SSN).

    Note:

    If the unpostable document is a Transaction Code (TC) 150 and the resolution indicated will post the return to an IRSN, review the return for amounts claimed for EITC. If an amount is present, edit the IRSN on the return and URC 8 to Rejects to process the return to the IRSN and request the amount be removed.

    If... Then...
    The correct SSN is found, 1. Edit out IRSN.
    2. Enter the correct SSN on the document—(TC 011).
    3. Use URC 6 to close the case.
    4. Notify the taxpayer via Integrated Data Retrieval System (IDRS) with Letter 685C.
    A better SSN is not found and IRSN belongs to the taxpayer, 1. Check MFR on CC INOLE.
    2. If MFR is 08, reverse by inputting TC 012 using CC ENREQ.
    3. Close the unpostable using URC 0 and cycle as appropriate. See note above.
    A better SSN is not found and IRSN does not belong to the taxpayer, 1. Assign an IRSN to the unpostable taxpayer.
    2. Establish the taxpayer on the MF by inputting TC 000.
    3. Close the unpostable using URC 6 and Posting Delay Code for three weeks. See note above.
    4. Notify the taxpayer of IRSN assignment number using Letter 0685C .

    Reminder:

    The Estate of a deceased taxpayer can file an individual tax return for the year the taxpayer died. If a tax return is filed on behalf of the decedent after the year of their death, a Form 1041 must be filed on their behalf.

3.13.122.21.3  (01-01-2014)
UPC 182—Social Security Number (SSN) Does Not Belong to Taxpayer

  1. Research Integrated Data Retrieval System (IDRS) for correct SSN.

    If... Then...
    Correct SSN is found, 1. Edit out the incorrect SSN and enter the correct SSN.
    2. Close the case using URC 6.
    3. Notify the taxpayer via IDRS with the appropriate C Letter. DO NOT CYCLE.
    Correct SSN cannot be located, 1. Correspond with the taxpayer using Letter 0012 - C, Individual Return Incomplete for Processing:
    • Form 1040 , U.S. Individual Income Tax Return

    • Form 1040A , U.S. Individual Income Tax Return

    • Form 1040EZ , Income Tax Return for Single and Joint Filers With No Dependents

    to request the SSN.

    Note:

    Use an asterisk (*) in place of the SSN on the document.

    If the taxpayer does not reply, or replies with an incorrect SSN, 1. Assign the taxpayer an IRSN.
    2. Establish the taxpayer on the Master File using TC 000.
    3. Close the unpostable using URC 6 and cycle as appropriate. See note below.
    4. Notify the taxpayer via IDRS of the IRSN assignment by issuing a 685C Letter.

    Note:

    If the unpostable document is a TC 150, review the return for amount claimed for EITC. If the amount is present, edit the IRSN on the return and URC 8 to Rejects to process the return to the IRSN and request the amount be removed.

3.13.122.21.4  (01-01-2014)
UPC 182— Social Security Number (SSN) Belongs to a Single Taxpayer

  1. Research RTR and/or IMFOL to verify payments are directed to the correct taxpayer and tax period. If the tax period has been transcribed incorrectly, or there is indication the payment should be applied to a prior year module:

    1. Input Transaction Code (TC) 012, if the MFR 08 is present.

    2. Close the unpostable with URC 6 to the appropriate tax period and cycle delay three weeks, if TC 012 was input in step 1.

    3. Input TC 540 (CC REQ77) for the year of death to reestablish the MFR 08 after the original unpostable TC has posted.

    Reminder:

    The Estate of a deceased taxpayer can file an individual tax return for the year the taxpayer died. If a tax return is filed on behalf of the decedent after the year of their death, a Form 1041 must be filed on their behalf.

  2. Research the document, attachments, CC INOLE, and/or ENMOD to verify the taxpayer's Date of Death (DOD) and Mail Filing Requirement (MFR) Code.

  3. If research indicates the taxpayer is not deceased or deceased later than the tax period of the document, but the MFR 08 is present:

    1. Input TC 012.

    2. Close the unpostable case using URC 0 and cycle for three weeks.

      Note:

      If the unpostable is a TC 150 and has a CCC F on the return, close using URC 8 and request Rejects remove the CCC F.

    3. Input TC 540 (CC REQ77) for the year of death to reestablish the MFR 08 after the original unpostable TC has posted if the original unpostable TC is other than a return or extension.

  4. If the MFR Code is other than 08, close the unpostable with URC 0 and do not cycle.

  5. If research indicates the DOD is prior to the tax period on the document, research CC NAMEB, NAMEE, NAMEI, and NAMES for an established Estate or Trust account (MFT 05, 51, or 52). Research should always include the MFT 05, 51, or 52.

    Note:

    For Form 1040 (MFT 05) an EIN is assigned to the Estate or Trust (XX-XXXXXXX). For Form 706 or Form 709 (MFT 51 or 52) the TIN will reflect the Taxpayer's SSN followed by a "V" or "W" (XXX-XX-XXXXV). When researching the TIN the "V" indicates that the TIN is located on the valid segment and "W" indicates you are researching the TIN on the invalid segment.

    If... And... Then...
    An MFT 05, 51, or 52 is found,   1. Edit the EIN on the document.
    2. URC 8 to Rejects to void the DLN and re input to the new MFT and TIN.
    An MFT 05, 51, or 52 is not found, The unpostable is a TC 150 with reported gross income (AGI) of ≡ ≡ ≡ ≡ ≡ ≡ ≡ URC 8 to Rejects to void the DLN following procedures in IRM 3.12.37 for IMF Conversion to Form 1041 .
    An MFT 05, 51, or 52 is not found, The unpostable is a TC 150 with reported gross (AGI) income of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 1. Input TC 012.
    2. Review UPRES for CCC:
    1. If CCC F is already present, URC 0 and cycle delay three weeks.

    2. If CCC F is not present, URC 6 and input CCC F. Cycle delay three weeks.

    An MFT 05, 51, or 52 is not found, The unpostable is a payment, or an extension with a payment, 1. Input TC 012
    2. Close with URC 0 and cycle delay three weeks.
    3. Input TC 540 for year of death to reestablish the MFR 08 after original unpostable TC has posted.
    An MFT 05, 51, or 52 is not found, The unpostable is an extension without a payment, Close with URC D.

  6. Use the following table to resolve the unpostable if research indicates the taxpayer's date of death is during the tax period of the document.

    If... And... Then...
    a. The unpostable is a TC 150, The return has a CCC "F" , 1. Input TC 012.
    2. Close the unpostable case using URC 0 and cycle as appropriate.
    b. The unpostable is a TC 150, The return does not have a CCC "F" , 1. Input TC 012.
    2. Close the unpostable using URC 6, input CCC "F" and cycle as appropriate. (TC 540 will automatically generate as a result of the input of CCC "F" ).
    c. If a TC 150 and a TC 971 are both unposting   1. Input TC 012.
    2. Close the unpostable TC 971 with URC 0 and cycle delay three weeks.
    3. Once the TC 971 has posted, close the TC 150 unpostable using URC 6 and input CCC"F" .
    Note: The TC 971 AC 134 will generate an R freeze to hold the refund.
    d. The unpostable is any other TC,   1. Input TC 012.
    2. Close the unpostable with URC 0 and cycle delay three weeks.
    3. Input TC 540 for year of death to reestablish the MFR 08 after the original unpostable TC has posted unless original unpostable TC is an extension.

3.13.122.21.5  (01-01-2014)
UPC 182—Resolution when Social Security Number (SSN) Belongs to Taxpayer (Mixed Entity Information Based on Previous Year)

  1. This condition is caused when a return is filed by a taxpayer or a preparer and the wrong SSN is used in a previous year. The unpostable resolution depends on Integrated Data Retrieval System (IDRS) research for the previous filing of the unpostable taxpayer. Research both SSNs on IDRS.

    If... Then...
    MFR is 08, 1. Input Transaction Code (TC) 542.
    2. Input TC 013 to perfect the name line to the correct entity information, and cycle delay as appropriate on ENMOD.
    3. Close the unpostable using URC 0 and cycle as appropriate.
    Taxpayer on the other account is deceased, 1. Edit DECD with a TC 013 in the name line for the year the taxpayer is deceased.
    2. Input TC 540 to close the account.

3.13.122.21.6  (01-01-2014)
UPC 182—Resolution when Social Security Number (SSN) belongs to Deceased Primary Taxpayer with a Joint Return

  1. Research RTR to verify payments are directed to the correct taxpayer and tax period. If the tax period has been transcribed incorrectly, or there is indication the payment should be applied to a prior year module:

    1. Input Transaction Code (TC) 012 if MFR 08 is present.

    2. Close the unpostable with URC 6 to the appropriate tax period and cycle delay three weeks.

    3. Input TC 540 for the year of death to reestablish the MFR 08 after the original unpostable TC has posted.

  2. Research the document, attachments, CC INOLE, and/or ENMOD to verify the taxpayer's Date of Death (DOD) and Mail Filing Requirement (MFR) Code.

  3. If research indicates the taxpayer is not deceased or deceased later than the tax period on the document, but the MFR 08 is present:

    Note:

    If the unpostable is a TC 150 and has a CCC F on the return, close using URC 8 and request Rejects remove the CCC F.

    1. Input TC 012.

    2. Close the unpostable case with URC 0 and cycle for three weeks.

  4. If the MFR Code is other than 08, close the unpostable with URC 0 and do not cycle.

  5. Use the following table to resolve the unpostable if research indicates the taxpayer's DOD is during the tax period of the document.

    If... And... Then...
    a. The unpostable is a TC 150, The return has a CCC "F" , 1. Input TC 012.
    2. Close the unpostable case using URC 0 and cycle as appropriate.
    b. The unpostable is a TC 150, The return does not have a CCC "F" , 1. Input TC 012.
    2. Close the unpostable using URC 6, input CCC "F" and cycle as appropriate. (TC 540 will automatically generate as a result of the input of CCC "F" ).
    c. The unpostable is any other TC,   1. Input TC 012.
    2. Close the unpostable with URC 0 and cycle delay three weeks.
    3. Input TC 540 for year of death to reestablish the MFR 08 after the original unpostable TC has posted unless original unpostable TC is an extension.

  6. If the primary taxpayer's date of death is prior to the tax period on the document, research the document, attachments, CCs ENMOD and/or INOLE for the secondary's SSN.

    Note:

    If research on the secondary's SSN indicates the secondary is also deceased, see following paren (8).

    If... And... Then...
    a. The unpostable is a TC 150,   1. Edit out primary taxpayer's name and SSN.
    2. Verify spouse's SSN and arrow to the appropriate box.
    3. Change the filing status to 1, 4, or 5 as appropriate and change the exemptions accordingly.
    4. Close URC 8. Prepare Form 8749 with instructions to pick up the proper SSN, filing status code, and the correct number of Exemptions.
    b. The unpostable is a payment, RTR research shows the payment should have been directed to an EIN, URC 8 to Rejects to void the DLN and re-input to the correct MFT and EIN.
    c. The unpostable is a payment, extension, or an extension with a payment, The spouse's account is established, URC 6 to the secondary taxpayer. See following (7).
    d. The unpostable is a payment, extension, or an extension with a payment, The spouse's account is not established, 1. Establish the spouse's account with TC 000.
    2. Close the unpostable using URC 6 and cycle as appropriate.

  7. If the spouse's account is established, compare the name line of the established account with the spouse's name on the unpostable document:

    If... Then...
    Names are different, 1. Input TC 013 to update the established account.
    2. Close the unpostable using URC 6 and cycle as appropriate.
    Names are same, 1. Transfer any credits or payments for a subsequent year to the spouse's account.
    2. Cycle as appropriate.
    3. Close the unpostable with URC 6.
    4. Notify the taxpayer by letter via IDRS of action taken.

    Exception:

    If the spouse provided the correct TIN on the payment/return/extension request, do not correspond.

  8. If the unpostable is on a JOINT ACCOUNT and the primary is deceased PRIOR to the tax period and the secondary taxpayer is deceased during or after the tax year, research CCs ENMOD and INOLE for MFR code.

    If... Then...
    MFR on the secondary account is 08 1. Input TC 012 on the secondary taxpayer’s account.
    2. URC 6 to the secondary taxpayer’s account and cycle as appropriate.
    MFR on the secondary’s account other than 08, 1. Close the unpostable with a URC 6 to the secondary taxpayer’s account.
    2. DO NOT CYCLE.
  9. If the Unpostable is for a JOINT ACCOUNT and both the primary and secondary are deceased prior to the tax period/tax year, research using CCs ENMOD and INOLE for MFR code.

    1. Research for an estate EIN. If found, edit the EIN on the charge out sheet/return. URC 8 to rejects to delete the DLN and convert the account to BMF.

    2. If no estate EIN is found, issue an EIN. Close with URC 8 to Rejects. Request they delete the DLN and convert to a BMF account.

      Exception:

      If the TC is an extension without a payment, close using URC D.

Exhibit 3.13.122-1 
Later Releasing Chart

This chart is used to determine if additional cycles may be needed to avoid repeat unpostables.

LATER RELEASING CHART
CREDIT TRANSFERS
Document CODE DAY OF WEEK CREDIT IN DEBIT OUT
34 Mon, Tues, Wed, Fri 3 Cycles 0
THURSDAY 5 Cycles 3 Cycles
24 & 48 Mon, Tues, Wed, Fri 0 0
THURSDAY 3 Cycles 3 Cycles
OTHER TRANSACTIONS
TCs 000 & 016 Mon, Tues, Wed, Fri 0
THURSDAY 3 Cycles
TC 013 (if the account will not resequence) Mon, Tues, Wed, Fri 0
THURSDAY 3 Cycles
TC 013 (if the account will resequence) Mon, Tues, Wed, Fri 3 Cycles
THURSDAY 5 Cycles
TC 011, 040, 041 Mon, Tues, Wed, Fri 3 Cycles
THURSDAY 5 Cycles
EXAMPLES
3 Cycles      
your current cycle plus 3 weeks (201433 should be 201436)
4 Cycles      
your current cycle plus 4 weeks (201433 should be 2014337)

More Internal Revenue Manual