3.13.222  BMF Entity Unpostable Correction Procedures

Manual Transmittal

October 29, 2014

Purpose

(1) This transmits revised IRM 3.13.222, Campus Document Services, BMF Entity Unpostable Correction Procedures.

Material Changes

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

(2) IRM 3.13.222.4(2) - Removed Revenue Procedure 92-85 (obsolete).

(3) IRM 3.13.222.4(2) - Added Revenue Procedure 2013-30.

(4) IPU 14U0108 issued 01-13-2014 IRM 3.13.222.13(1)a - Added 45 day limit to sending 147C letter. SERP Feedback 201305706.

(5) IRM 3.13.222.15(6) - Unrestricted A, D, and G. The $25,000 manual refund threshold is not a sensitive processing tolerance.

(6) IRM 3.13.222.21(1)Note - Added information on business purpose.

(7) IPU 14U1081 issued 07-01-2014 IRM 3.13.222.22 - Added new (3) with instructions if a payment is posted to the module of unpostable being removed from processing. SERP Feedback 201403202.

(8) IRM 3.13.222.22(4) - Added information to Example when correspondence is not needed.

(9) IRM 3.13.222.22(5) - Added to Note (Ogden only) other command codes that can be used to verify letter sent.

(10) IRM 3.13.222.27 - Added Form 1041 to title and UPC 332 to (1).

(11) IRM 3.13.222.30(1) - Chart updated with additional doc codes.

(12) IPU 14U0034 issued 01-03-2014 IRM 3.13.222.31.1 - Caution and Chart removed. Start-up 2014.

(13) IRM 3.13.222.35(16) - Chart updated in first 2 boxes.

(14) IPU 14U1194 issued 07-29-2014 IRM 3.13.222.39(19) - Added reference for IRM 3.13.2.2 SERP Feedback 201403544.

(15) IPU 14U0339 issued 02-18-2014 IRM 3.13.222.39(20) - Added procedures when the unpostable has been closed by the other Campus. SERP Feedback 201400484.

(16) IRM 3.13.222.39(26) - Added instruction when Form 8821 and Form 2848 are received.

(17) IPU 14U1350 issued 09-12-2014 IRM 3.13.222.39.1(2) - Added fields CASE-STS-CD> and ACTIVITY> to required fields for CC ADJ54 per SERP Feedback 201404500.

(18) IPU 14U1229 issues 08-08-2014 IRM 3.13.222.39.3 - Added verbiage to Note to deny the extensions.

(19) IPU 14U1289 issued 08-26-2014 IRM 3.13.222.39.3 - Added verbiage to Note when remaking the extensions.

(20) IPU 14U1194 issued 07-29-2014 IRM 3.13.222.39.3(2) - Added instructions when to deny the extension. SERP Feedback 201403750.

(21) IPU 14U1201 issued 08-01-2014 IRM 3.13.222.39.3(2) - Added DLN codes for denied/late extensions for the input of the TC 460.

(22) IPU 14U1381 issued 09-24-2014 IRM 3.13.222.39.3(2)Note - Added clarification on the extension date when denying an extension.

(23) IRM 3.13.222.41(2) - Chart updated.

(24) IRM 3.13.222.45(4) - Correction made in If/And/Then chart in (A)(d)(2).

(25) IRM 3.13.222.48 - Added information to (3) Note in (d) and (7)(c).

(26) IPU 14U0462 issued 03-10-2014 IRM 3.13.222.48(13)Ac - Added verbiage when unpostable is a payment. SERP Feedback 201400740.

(27) IRM 3.13.222.48(13) - Added Note to bottom of chart referencing IRM 3.13.222.22(4) for misapplied payments.

(28) IRM 3.13.222.49(4) - Added to If/And/Then chart (A)(d) if FYM is other than 12.

(29) IRM 3.13.222.49(4)Ae - Added instruction to ESTAB 090 in chart Ae.

(30) IRM 3.13.222.50(3)Bd - Changed instructions to correspond and then ESTAB in chart Bd.

(31) IPU 14U0034 issued 01-03-2014 IRM 3.13.222.50(6) - Removed Tax Matters Partners (TMP) information. TMP should not be used to validate ownership tax year. Start-up 2014.

(32) IPU 14U0063 issued 01-07-2014 IRM 3.13.222.50(6) - Lettering corrected in chart under And.

(33) IPU 14U0975 issued 06-06-2014 IRM 3.13.222.50(6) - Added instructions to check for Schedule B-1 to verify majority partner. SERP Feedback 201402825.

(34) IRM 3.13.222.51(5) - Updated links in If/And/Then chart.

(35) IPU 14U0462 issued 03-10-2014 IRM 3.13.222.50(6) - Added instructions when the Schedule K-1s do not validate the fiscal year month (FYM). SERP Feedback 201400741.

(36) IRM 3.13.222.50(6)(A)(c) - Added Note to make one attempt to ESTAB the Schedule K-1s.

(37) IRM 3.13.222.50(6)(A)(f) - Added instructions to input TC 016 if needed to correct fiscal month.

(38) IPU 14U1027 issued 06-20-2014 IRM 3.13.222.51 - Removed duplicate IRM reference from B in chart.

(39) IRM 3.13.222.52(2) - Added Form 1120 and Form 1120S to If/And/Then chart A and B.

(40) IRM 3.13.222.57(3) - Removed verbiage in paren.

(41) IPU 14U1194 issued 07-29-2014 IRM 3.13.222.58(3)A - Added instructions to send 858C letter. SERP Feedback 201403407.

(42) IPU 14U1194 issued 07-29-2014 IRM 3.13.222.58(3)B - Made changes to route payments to Rejects and removed to Unidentified. SERP Feedback 201403408.

(43) IPU 14U0339 issued 02-18-2014 IRM 3.13.222.61(1)b - Added Schedule G Part II verbiage. SERP Feedback 201400483.

(44) IRM 3.13.222.61(1) - Added to If/And/Then chart (A) and (D) And there is a valid TC 090 on the account.

(45) IRM 3.13.222.62(2)(C) - Added instruction to And chart to look for valid TC 090.

(46) IRM 3.13.222.62(2)K and (3)F - Removed verbiage in Note to close as no reply and added to close appropriately.

(47) IRM 3.13.222.62(3) - Removed Revenue Procedure 2007-62, 2003-43 and 1997-48 verbiage.

(48) IRM 3.13.222.63(2) - Removed Revenue Procedure 2007-62 verbiage.

(49) IRM 3.13.222.63(2)C - Added 385C verbiage.

(50) IRM 3.13.222.66(2) - Added to If/And/Then Chart. (A) added in Then box update LLC indicator if needed. (B) and (C) added in Then box reference to another subsection within IRM.

(51) IRM 3.13.222.62(2) - Changed chart by removing If H, I and J and replacing under G And b, c and d. Other boxes re-lettered.

(52) IPU 14U0256 issued 02-03-2014 IRM 3.13.222.66(3) - Added instructions to input TC 971 with Action Code 374 when the Form 1120 is removed from processing.

(53) IPU 14U0721 issued 04-18-2014 IRM 3.13.222.66(3) - Added a Caution concerning the 1065 filing requirement.

(54) IRM 3.13.222.66(3) - Added information to Caution the TC 971 should only be input on a multi-member LLC.

(55) IRM 3.13.222.67.10(A)(a) - Added procedures when the unpostable has the correct effective on TC 091.

(56) IRM 3.13.222.69(3)Cb - Added instructions when a valid EIN is not found.

(57) IRM 3.13.222.69(3)F - Added instructions to update FYM with TC 016 if necessary in If/And/Then chart.

(58) IRM 3.13.222.72(4) - Removed incorrect IRM reference.

(59) IRM 3.13.222.73.1(1)(G) and (H) - (G) added instructions to send a letter. (H) added instructions to suppress notice.

(60) IPU 14U1229 issues 08-08-2014 IRM 3.13.222.73.3(5) - Added to chart in G to deny the extension if it is not timely for the FRC on master file.

(61) IPU 14U0108 issued 01-13-2014 IRM 3.13.222.73.3(5)C - Added instruction to URC D the Form 7004 if denied and indicating Computer Condition Code L. SERP Feedback 201305705.

(62) IPU 14U1194 issued 07-29-2014 IRM 3.13.222.73.3(6) - Changed IRM reference to IRM 3.13.222.39.3. SERP Feedback 201303750.

(63) IPU 14U0256 issued 02-03-2014 IRM 3.13.222.73.3(11) - Added instructions when the unpostable is a TC 520. SERP Feedback 201400060.

(64) IRM 3.13.222.73.4 - Instructions for Form 1120-FSC and Form 8279 were removed due to Form 8279 being obsolete since 09/2000.

(65) IRM 3.13.222.73.6.1(1)A - Added to chart under Then to update LLC indicator if necessary.

(66) IPU 14U1081 issued 07-01-2014 IRM 3.13.222.73.6.1(1)D - Added instructions in chart when taxpayer replies with a valid Form 1065. SERP Feedback 201403203.

(67) IPU 14U1194 issued 07-29-2014 IRM 3.13.222.73.6.1(1)D - Changed verbiage from" renumber Form 1065" to "process 1065" .

(68) IPU 14U0256 issued 02-03-2014 IRM 3.13.222.73.6.1(2) - Added instructions to input TC 971 with Action Code 374 when the Form 1120 is removed from processing.

(69) IPU 14U0721 issued 04-18-2014 IRM 3.13.222.73.6.1(2) - Added a Caution concerning the 1065 filing requirement.

(70) IRM 3.13.222.73.6.1(2) - Added information to Caution the TC 971 should only be input on a multi-member LLC.

(71) IRM 3.13.222.73.6.2(1)C - Corrected chart in C Then for Audit Code 4.

(72) IPU 14U0462 issued 03-10-2014 IRM 3.13.222.73.6.2(1)E - Removed language from Then box saying to delete 1120-01 as TC 092 was adding it. UWR 55703 implemented Jan. 2014.

(73) IPU 14U0462 issued 03-10-2014 IRM 3.13.222.73.6.2(1)Hc - Removed language from Then box saying to delete 1120-01 as TC 092 was adding it. UWR 55703 implemented Jan. 2014.

(74) IPU 14U0462 issued 03-10-2014 IRM 3.13.222.73.6.2(1)Kc - Removed language from Then box saying to delete 1120-01 as TC 092 was adding it. UWR 55703 implemented Jan. 2014.

(75) IPU 14U0256 issued 02-03-2014 IRM 3.13.222.73.6.2(2) - Added instructions to input TC 971 with Action Code 373 when the Form 1120S is removed from processing.

(76) IPU 14U0721 issued 04-18-2014 IRM 3.13.222.73.6.2(2) - Added a Caution concerning the 1065 filing requirement.

(77) IPU 14U0034 issued 01-03-2014 Original IPU 13U1655 issued 11-18-2013 IRM 3.13.222.73.6.3(1)D - Added TC 090 in chart under If. SERP Feedback 201305075. Start-up 2014.

(78) IPU 14U0551 issued 03-24-2014 IRM 3.13.222.73.6.3(1)E - Added instructions when Form 1065 has been coded as final by Code & Edit. SERP Feedback 201401338.

(79) IRM 3.13.222.73.6.3(1)Fb - Changed instructions when response says Form 8832 filed in error to process according to Subsection 3.13.222.110.10.

(80) IRM 3.13.222.73.6.4 - Removed instructions to suspend Form 7004 and added new instructions.

(81) IPU 14U0108 issued 01-13-2014 IRM 3.13.222.73.6.4(1)Aa - Added information on a denied Form 7004 indicating Computer Condition Code L.

(82) IPU 14U0877 issued 05-16-2014 IRM 3.13.222.73.6.4(1) - Added instructions that were accidently deleted in processing.

(83) IPU 14U0975 issued 06-06-2014 IRM 3.13.222.73.6.4(1) - Split If/And/Then chart for Form 1120 and Form 1120S instructions. SERP Feedback 201402413.

(84) IRM 3.13.222.73.6.4(1)Ab - Added verbiage in chart And b when a correct return has already posted.

(85) IPU 14U1027 issued 06-20-2014 IRM 3.13.222.73.6.4(1)C - Re-added instructions for Form 1120S that were left out when Form 1120 and Form 1120S were split.

(86) IPU 14U1194 issued 07-29-2014 IRM 3.13.222.73.6.4(2) - Added (2) for IRM reference to IRM 3.13.222.39.3. SERP Feedback 201303750.

(87) IRM 3.13.222.73.6.5 - Removed instructions to suspend Form 7004 and added new instructions.

(88) IPU 14U0108 issued 01-13-2014 IRM 3.13.222.73.6.5(1)Aa - Added information on a denied Form 7004 indicating Computer Condition Code L.

(89) IRM 3.13.222.73.6.5(1)Ab -Added verbiage in chart And b when a correct return has already posted.

(90) IRM 3.13.222.7.6.5(1)Bb2 - Added instruction to inform taxpayer and close with URC D.

(91) IPU 14U1229 issued 08-08-2014 IRM 3.13.222.73.6.5(1) D - Added to chart under D a and b to deny the extension if it is not timely for the FRC on master file.

(92) IPU 14U1194 issued 07-29-2014 IRM 3.13.222.73.6.5(2) - Added (2) for IRM reference to IRM 3.13.222.39.3. SERP Feedback 201303750.

(93) IRM 3.13.222.75(2)Db - Added reference to see IRM 3.13.222.110.10 for processing.

(94) IPU 14U0034 issued 01-03-2014 Original IPU 13U1638 issued 11-08-2013 IRM 3.13.222.79(7) and (8) - Added BRTVU and TRDBV for e-filed returns in (7) and Added BRTVU for research in (8). Per SERP Feedback 201304332. Start-up 2014.

(95) IRM 3.13.222.77 - Revised the subsection to incorporate Chief Counsel's recommendations which were also incorporated into the IAT Batch Closer Tool.

(96) IRM 3.13.222.106 - Added verbiage to (9) for Rev. Proc. 2006-45 and added new (10) for Rev. Proc. 2006-46.

(97) IRM 3.13.222.106.1(1) - Revised text in Form 1120 - Processing Location subsection.

(98) IRM 3.13.222.106.2(2) - Revised text in Form 1128 - Processing Timeliness subsection.

(99) IRM 3.13.222.106.3(1) - Revised text in Form 1128 - Signature subsection.

(100) IRM 3.13.222.106.3.5 - Clarified subsection on Signatures for Form 1128.

(101) IRM 3.13.222.106.4(1) and (3) - Revised text in Form 1128 - Page 2, Part II, Section A subsection.

(102) IPU 14U0256 issued 02-03-2014 IRM 3.13.222.106.5(3) - Corrected words to be highlighted from "Ruling Request" to "Automatic Approval Request" .

(103) IRM 3.13.222.106.5(3)A - In Note added information about predecessor entity.

(104) IPU 14U0034 issued 01-03-2014 Original IPU 13U1721 issued 12-09-2013 IRM 3.13.222.106.5(3)B - Added instructions to THEN column for TE to highlight appropriate portions of Form 1128 to reduce confusion for the taxpayer. SERP Feedback 201305236. Start-up 2014.

(105) IRM 3.13.222.106.7(5) and (7) - Editorial changes.

(106) IRM 3.13.222.106.10(1) and (3) - Revised text in Form 1128 - Approved or Denied Requests from Chief Counsel subsection.

(107) IRM 3.13.222.107(1) - Changed verbiage to read more than 50%.

(108) IRM 3.13.222.107(3) - Added "(MFT 15)" behind Form 8752.

(109) IRM 3.13.222.107 - Deleted (4) which renumbered remaining parens.

(110) IRM 3.13.222.107(4) - Added information about business purpose.

(111) IRM 3.13.222.107.1(2) - Added new information in parens (e), (f) and (g).

(112) IRM 3.13.222.107.3(1) - Added the word "and."

(113) IRM 3.13.222.107.5(3) - Revised text in Form 8716 - Back Up Elections subsection.

(114) IRM 3.13.222.107.6(2) - Revised text in Form 8716 - Termination of Section 444 election subsection.

(115) IPU 14U0645 issued 04-07-2014 IRM 3.13.222.108(1) - Added language saying a state Subchapter S election form will be processed as long as it contains all required information.

(116) IPU 14U0462 issued 03-10-2014 IRM 3.13.222.108(4) - Hyper link added for IAT Tool as a result of Multi Media Learning Object (MMLO) discussions.

(117) IRM 3.13.222.108(1) - Added verbiage to better describe IRC § 1362.

(118) IRM 3.13.222.108(4) - Deleted reference to Rev Proc 2013-30 and added Treasury Regulation § 301.7701-3.

(119) IRM 3.13.222.108(5) - Minor text changes to Termination description.

(120) 14U1194 issued 07-29-2014 IRM 3.13.222.108(5) - Added Deemed 8832 Election to the list of common terms seen when processing Form 2553.

(121) IRM 3.13.222.108(8) and (9) - Added new verbiage for the Paragraph Selection Codes (PSC) for CP 261 and CP 264.

(122) IRM 3.13.222.108.1(1) and (22) - Added instructions to research for missing information before returning incomplete Form 2553 to taxpayer.

(123) IPU 14U1081 issued 07-01-2014 IRM 3.13.222.108.1(3) - Added language regarding location and mailing addresses per SERP Feedback Control 201403253.

(124) IPU 14U0034 issued 01-03-2014 Original IPU 13U1638 issued 11-08-2013 IRM 3.13.222.108.1(5) - Revised If/And/Then chart to say the appropriate NIC should be used rather than NIC B. SERP Feedback 201304729. Start-up 2014.

(125) IPU 14U0462 issued 03-10-2014 IRM 3.13.222.108.1(6) - Hyper link added for Secretary of State (SOS) as a result of Multi Media Learning Object (MMLO) discussions.

(126) IPU 14U0551 issued 03-24-2014 IRM 3.13.222.108.1(8) - Added language to clarify procedures when taxpayer enters an invalid effective date on Form 2553.

(127) IPU 14U0975 issued 06-06-2014 IRM 3.13.222.108.1(8) - Corrected hyperlink to 2007 revision of Form 2553 and corrected reference to Item E of Form 2553.

(128) IPU 14U1229 issued 08-08-2014 IRM 3.13.222.108.1(8) - Revised language for invalid effective dates on Form 2553. SERP Feedback 201403909.

(129) IRM 3.13.222.108.1(9) - Revised Rev Proc number.

(130) IRM 3.13.222.108.1(14) - Added verbiage stating a sole shareholder must sign Page 2 of Form 2553 when effective date is requested under a Revenue Procedure.

(131) IPU 14U0462 issued 03-10-2014 IRM 3.13.222.108.1(22) - Removed language saying to delete 1120-01 as TC 092 was adding it. UWR 55703 implemented Jan. 2014.

(132) IPU 14U0721 issued 04-18-2014 IRM 3.13.222.108.1(22) - Changed 7 day response time frame to 2 days.

(133) IPU 14U0551 issued 03-24-2014 IRM 3.13.222.108.2(1)f - Added 401(k) plans to examples of eligible shareholders for an S corporation.

(134) IRM 3.13.222.108.2(2) - Corrected IRC citation.

(135) IPU 14U0975 issued 06-06-2014 IRM 3.13.222.108.2(5) - Revised SMLLC definition as further guidance was received from Chief Counsel.

(136) IPU 14U1381 issued 09-24-2014 IRM 3.13.222.108.2(7) - Added "CC IMFOL'T'" to instructions for researching shareholder SSNs beginning with '9' and added hyperlink to Document 6209 Code Retriever. SERP Feedback 201404588.

(137) IPU 14U1289 issued 08-26-2014 IRM 3.13.222.108.2(10) - Added instructions for processing Form 2553 submitted by a taxpayer with an EO submodule.

(138) IPU 14U1350 issued 09-12-2014 IRM 3.13.222.108.2(10) - Revised instructions for processing Form 2553 if taxpayer has EO submodule.

(139) IPU 14U0108 issued 01-13-2014 IRM 3.13.222.108.3(1) - Corrected typo in reference to another part of IRM.

(140) IPU 14U0063 issued 01-07-2014 IRM 3.13.222.108.3(5) - Added text regarding Revenue Procedure 2013-30.

(141) IPU 14U0063 issued 01-07-2014 IRM 3.13.222.108.4(6), (7), and (13) - Added information on Revenue Procedure 2013-30 to (6) and (7) and added (13) causing following parens to renumber.

(142) IPU 14U0339 issued 02-18-2014 IRM 3.13.222.108.4(6) - Added instructions to tell taxpayer specific reason Subchapter S election could not be granted for requested effective date. SERP Feedback 201400771.

(143) IPU 14U0860 issued 05-13-2014 IRM 3.13.222.108.4(6) - Added hyperlink to Multi Media Learning Object entitled 2553 Decision Tree.

(144) IPU 14U0860 issued 05-13-2014 IRM 3.13.222.108.4(7) - Added instructions requested in SERP Feedback. SERP Feedback 201402414.

(145) IPU 14U0975 issued 06-06-2014 IRM 3.13.222.108.4(7) - Updated instructions for the Form 1120S to have been filed for entity classifications.

(146) IPU 14U0975 issued 06-06-2014 IRM 3.13.222.108.4(7) - Added Note on extensions.

(147) IPU 14U1027 issued 06-20-2014 IRM 3.13.222.108.4(7) - Further clarified extensions for Revenue Procedure 2013-30.

(148) IPU 14U1289 issued 08-26-2014 IRM 3.13.222.108.4(7) - Added Note saying a letter sent by Entity Unpostables is proof a return was filed under Rev. Proc. 2013-30.

(149) IPU 14U1381 issued 09-24-2014 IRM 3.13.222.108.4(7) - Last Bullet - Deleted the words "excluding extensions" to clarify.

(150) IPU 14U0256 issued 02-03-2014 IRM 3.13.222.108.4(15) - Added information for new December 2013 revision of Form 2553 and consistency statement.

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(152) IPU 14U0810 issued 05-05-2014 IRM 3.13.222.108.6(5) - In Note removed verbiage to use paragraph selection code "Z" . SERP Feedback 201402051.

(153) IRM 3.13.222.108.6(5) - Changed verbiage from Dummy 8832 to Deemed 8832.

(154) IPU 14U0462 issued 03-10-2014 IRM 3.13.222.108.7(8) - Removed language saying to delete 1120-01 as TC 092 was adding it. UWR 55703 implemented Jan. 2014.

(155) IPU 14U1194 issued 07-29-2014 IRM 3.13.222.108.7(16)B - Replaced 385C with 312C when requesting additional information to allow an earlier effective date on Form 2553.

(156) IPU 14U1229 issued 08-08-2014 IRM 3.13.222.108.7(21) - Added instructions for processing Forms 2553 filed under Section 336(e).

(157) IPU 14U0462 issued 03-10-2014 IRM 3.13.222.108.9(2), (4), and (6) - Added Paragraph Selection Codes for CP 264 to this subsection and made a slight language change.

(158) IPU 14U1229 issued 08-08-2014 IRM 3.13.222.108.9(6) - Added instructions for processing a second denied Form 2553. SERP Feedback 201403842.

(159) IRM 3.13.222.108.9(6) - Added new verbiage for the Paragraph Selection Codes (PSC) for CP 264.

(160) IRM 3.13.222.108.10(4) - Revised text in Form 2553 - Chief Counsel Referrals subsection.

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(162) IRM 3.13.222.108.11(1) - Changed Revenue Procedure to 2014-1 (or its successor).

(163) IPU 14U0256 issued 02-03-2014 IRM 3.13.222.108.12(3) - Added text regarding Revenue Procedure 2013-30 to the Inadvertent Termination, Late and Invalid Elections subsection.

(164) IRM 3.13.222.108.14(1) - Added instruction to use Form 2275 if document not received after 3 timely requests via ESTAB.

(165) IPU 14U1350 issued 09-12-2014 IRM 3.13.222.108.14(9) - Added instructions for processing correspondence from the S corporation stating election was not signed by all shareholders.

(166) IRM 3.13.222.108.15(2), (3), and (4) - Clarified Prospective Date revocations.

(167) IRM 3.13.222.108.17(1) - Added IRC Section 1361(b) to (1).

(168) IRM 3.13.222.108.18(3) - Added verbiage" if necessary" for sending the Letter 326C.

(169) IRM 3.13.222.108.20 - Deleted (11) which caused remaining parens to renumber.

(170) IRM 3.13.222.108.20(12) - Added the word "stock."

(171) IRM 3.13.222.109(2) - Removed verbiage if unable to determine what type of LLC.

(172) IRM 3.13.222.109(3), (9), and (12) - Revised IRC citation and minor text changes..

(173) IRM 3.13.222.109(12)a1 and b - Added instructions to update LLC Indicator in Then column.

(174) IPU 14U0645 issued 04-07-2014 IRM 3.13.222.109(12)(f) - Language added to address posted TC 09X.

(175) IRM 3.13.222.110(3) -Revised text in Form 8832 subsection.

(176) IPU 14U0034 issued 01-03-2014 Original IPU 13U1638 issued 11-08-2013 IRM 3.13.222.110.2(3) - Moved (b) and added language to (b) and (c). SERP Feedback 201304730. Start-up 2014.

(177) IPU 14U0034 issued 01-03-2014 Original IPU 13U1655 issued 11-18-2013 IRM 3.13.222.110.3(1)b - Removed reference to Revenue Procedure 2004-48. Start-up 2014.

(178) IRM 3.13.222.110.3 - Minor text revision in Timeliness of Form 8832 subsection.

(179) IRM 3.13.222.110.5(1) - Deleted text in Form 8832 - Completeness subsection.

(180) IRM 3.13.222.110.6(3) 6th Bullet - Corrected typo.

(181) IRM 3.13.222.110.6(5) - Changed verbiage from Dummy 8832 to Deemed 8832.

(182) IRM 3.13.222.110.7(1) - Corrected typo in Revenue Procedure number.

(183) IPU 14U0810 issued 05-05-2014 IRM 3.13.222.110.7(5) - Added language to clarify Revenue Procedure 2009-41 subsection.

(184) IRM 3.13.222.110.7(5) - Deleted text from Form 8832 - Relief for a late filed Form 8832 subsection.

(185) IRM 3.13.222.110.8(1) - Rearranged verbiage in bullets.

(186) IRM 3.13.222.110.8(1) - Added the term "per se" to Form 8832 - Ineligible Filers subsection.

(187) IPU 14U0034 issued 01-03-2014 Original IPU 13U1638 issued 11-08-2013 IRM 3.13.222.110.10(5) - Added instructions to photocopy documentation for association with TC 090 DLN. SERP Feedback 201304728. Start-up 2014.

(188) IPU 14U0877 issued 05-16-2014 IRM 3.13.222.110.10(6) - Added instructions to photocopy and associate documentation to posted TC 090 per SERP Feedback Control 201402525.

(189) IRM 3.13.222.110.11(1) - Added instruction when using the IAT Tool.

(190) IPU 14U1081 issued 07-01-2014 IRM 3.13.222.110.11(4) - Added language regarding location and mailing addresses per SERP Feedback Control 201403253.

(191) IPU 14U0339 issued 02-18-2014 IRM 3.13.222.110.11(5) - Added instructions to verify taxpayer is eligible for new classification if second Form 8832 is received. SERP Feedback 201400597.

(192) IRM 3.13.222.110.12(1) - Added instructions for Cincinnati Leads to contact Ogden Leads when a foreign Form 8832 is received in Cincinnati.

(193) IPU 14U0034 issued 01-03-2014 IRM 3.13.222.112 - New Subsection added for processing late replies to Unpostables 307, 310 and 329.

Effect on Other Documents

IRM 3.13.222 dated November 14, 2013 (effective January 1, 2014) is superseded. The following IRM Procedural Updates (IPUs), issued from January 3, 2014 through September 24, 2014, have been incorporated into this IRM: 14U0034, 14U0063, 14U0108, 14U0256, 14U0339, 14U0462, 14U0551, 14U0645, 14U0721, 14U0810, 14U0860, 14U0877, 14U0975, 14U1027, 14U1081, 14U1194, 14U1201, 14U1229, 14U1289, 14U1350 and 14U1381.

Audience

Wage and Investment Submission Processing Employees

Effective Date

(01-01-2015)

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

3.13.222.1  (01-01-2014)
General Information

  1. The purpose of this IRM is to provide instructions and procedures for correcting and resolving Business Master File (BMF) Entity Unpostable cases.

  2. The mission of the ENTITY UNPOSTABLE TEAM (EUT) is to resolve all Entity related problems in a timely manner by providing the taxpayer with the highest degree of Quality Customer Service.

  3. The words "NOTE" , "CAUTION" , "EXAMPLE" , and "EXCEPTION " appear throughout the text as a reminder to be careful when following prescribed Entity procedures for case resolution.

  4. When correcting unpostables, the first thing that must be determined is that the unpostable tax return or document AND the Entity on the Master File are the same. Command Codes (CCs) NAMES, NAMEE, ENMOD, INOLE, NAMEB, and NAMEI are used to make this determination.

  5. Completely review the case to resolve all unpostable conditions to avoid REPEAT Entity unpostable conditions.

  6. Integrated Automation Technologies - IAT

    1. The Integrated Automation Technologies - IAT provides tools to IRS employees that simplify research, reduce keystrokes and increase the accuracy of regular work processes.

    2. When IAT is used with IRS systems it eliminates repetitive typing and making precise decisions.

    3. The use of IAT is mandatory. See the IAT web site at http://idap.web.irs.gov/iat/ for a list of available tools and User Guides.

    4. Managers will ensure that all employees receive training on the use and application of IAT tools.

    5. Appropriate research should be completed using Command Codes NAMEE, NAMEB, NAMES and NAMEI.

  7. To view tax returns electronically filed on Modernized e-file (MeF), users must first request access to the Employee User Portal (EUP).

3.13.222.1.1  (01-01-2014)
Unpostable Point of Count

  1. The point of count is that step in the process at which the work is counted, released, completed or resolved, etc.

  2. In order to prevent duplicate counts or conflicts with "What is Counted" , "How Counted" , or "Where Counted" , the following guidelines are being issued:

    1. Receive and process Entity Unpostables by taking all actions necessary to resolve unpostables assigned or reassigned.

    2. If multiple transactions are necessary to the same entity module to correct the unpostable condition, a count of one shall be taken regardless of the number of transactions or related documents including Revenue Procedures, or correspondence required to resolve the unpostable condition.

3.13.222.1.2  (01-01-2014)
Entity Unpostables Control Team Instructions for Routing Documents/Returns to Files

  1. To ensure Files Department operates as efficiently as possible, there are some things every Files customer should do and Entity Unpostables Control Team will:

    • If using Integrated Data Retrieval System (IDRS) prints to attach something to a document in Files, please type the word ATTACHMENT on the IDRS screen before printing. After printing, highlight the word ATTACHMENT along with the Document Locator Number (DLN) receiving the attachment.

    • Send employee source document folders in date and IDRS number order. These should be sent on a batch cart, not in a box. Also, the source documents should be face up and in numerical order beginning with sequence number 001.

    • Do not place (or replace) rubber bands around the returns or the folders holding the returns in pipeline.

    • Detach Form 4251, Return Charge-Outs, from all documents to be re-filed.

    • Clearly label all work going to Files. For example, ‘EMPLOYEE FOLDERS IDRS TEAMS 04232-04236 FOR 2-9-09 AND 2-10-09’ or ‘ICO ENTITY UNPOSTABLES REFILES.’

3.13.222.2  (01-01-2014)
IRM References

  1. The following IRMs are referenced in this IRM to assist in the resolution of Business Master File (BMF) Entity Unpostable Correction Procedures.

    • IRM 2.3.11,IDRS Terminal Responses - Command Codes TXMOD and SUMRY

    • IRM 2.3.15,IDRS Terminal Responses - Command Code ENMOD

    • IRM 2.3.16,IDRS Terminal Responses - Command Code RFINK

    • IRM 2.3.17,IDRS Terminal Responses - Command Code ESTABD

    • IRM 2.3.31,IDRS Terminal Responses - Command Code CFINK

    • IRM 2.3.37,IDRS Terminal Responses - Command Code UPTIN For The GUF System

    • IRM 2.3.48,IDRS Terminal Responses - Command Code UPDIS For The GUF System

    • IRM 2.3.51,IDRS Terminal Responses - Command Code IMFOL

    • IRM 2.3.57, IDRS Terminal Responses - Command Code BRTVU

    • IRM 2.3.59,IDRS Terminal Responses - Command Code BMFOL and BMFOR

    • IRM 2.3.60,IDRS Terminal Responses - Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS and FINDE

    • IRM 2.3.62,IDRS Terminal Responses - Command Code ESTAB

    • IRM 2.3.66,IDRS Terminal Responses, Command Codes PLINF and PLINQ

    • IRM 2.3.73,IDRS Terminal Responses - Command Codes TRDBV, TRERS , and TRPRT.

    • IRM 2.4.9,IDRS Terminal Responses - Command Codes ENREQ, INCHG , IRCHG, BNCHG and BRCHG

    • IRM 2.4.29, IDRS Terminal Response - Command Codes TELEA, TELEC, TELED and TELER

    • IRM 3.0.273,General - Administrative Reference Guide

    • IRM 3.10.72,Campus Mail and Work Control - Receiving, Extracting, and Sorting

    • IRM 3.11.12,SC Returns and Document Analysis - Exempt Organization Returns

    • IRM 3.11.16, Returns and Documents Analysis - Corporate Income Tax Returns

    • IRM 3.11.212, Returns and Documents Analysis - Applications for Extension of Time to File

    • IRM 3.12.32,Error Resolution - General Unpostable

    • IRM 3.12.37,IMF SC Error Resolution - General Instructions

    • IRM 3.12.166,Error Resolution - EPMF Unpostables

    • IRM 3.12.278,Error Resolution - Exempt Organization Unpostable Resolution

    • IRM 3.12.279,Error Resolution - BMF/CAWR/PMF Unpostable Resolution

    • IRM 3.13.2,Campus Document Services - BMF Account Numbers

    • IRM 3.13.12,Campus Document Services - Exempt Organization Account Numbers

    • IRM 3.13.36,Campus Document Services - EPMF Account Numbers

    • IRM 3.30.123,Work Planning and Control, Processing Timeliness Cycles, Criteria and Critical Dates

    • IRM 13.1.7,Taxpayer Advocate Case Procedures - Taxpayer Advocate Service (TAS) Case Criteria

    • IRM 20.2.1,Interest - Legal Authorization

    • IRM 21.7.13,Business Tax Returns and Non-Master File Accounts - Assigning Employer Identification Numbers (EIN)

3.13.222.3  (01-01-2015)
Acronyms

  1. An acronym is a word formed from the initial letter or letters of each of the successive parts or major parts of a compound term, such as IDRS for Integrated Data Retrieval System.

  2. Acronyms used in this IRM will be identified and explained in each subsection. After the acronym is identified and explained then only the acronym will be used throughout the rest of the subsection. Some acronyms are used universally throughout the IRS and identifying and explaining these in multiple subsections would be unnecessarily redundant. Some examples of these universal acronyms are IRM, IRC and IDRS.

  3. The following list of acronyms are used throughout this IRM:

    • ACS - Automated Collection System

    • ASED - Assessment Statute Expiration Date

    • BMF - Business Master File

    • BMFOL - Business Master File On Line

    • CADE - Customer Account Data Engine

    • CAF - Centralized Authorization File

    • CAWR - Combined Annual Wage Reporting

    • CC - Command Code

    • CP - Computer Paragraph

    • CSPC - Cincinnati Submission Processing Campus

    • DCC - Detroit Computing Center

    • DLN - Document Locator Number

    • ECC-MTB - Enterprise Computing Center at Martinsburg

    • ECT - Entity Control Team

    • EFTPS - Electronic Federal Tax Payment System

    • EIN - Employer Identification Number

    • EPMF - Employee Plans Master File

    • ERAS - EIN Research Assignment System

    • ERS - Error Resolution System

    • EUP - Employee User Portal

    • EUT - Entity Unpostable Team

    • FEMA - Federal Emergency Management Agency

    • FICA - Federal Insurance Contributions Act

    • FRC - Filing Requirement Code

    • FSPC - Fresno Submission Processing Campus

    • FYM - Fiscal Year Month

    • GMF - Generalized Mainline Framework

    • GUF - Generalized Unpostable Framework

    • HSM - Hierarchical Storage Management

    • IAT - Integrated Automation Technologies

    • IDRS - Integrated Data Retrieval System

    • IMF - Individual Master File

    • IMFOL - Individual Master File on Line

    • IRC - Internal Revenue Code

    • IRM - Internal Revenue Manual

    • IRS - Internal Revenue Service

    • IRSN - Internal Revenue Service Number

    • ITIN - Individual Taxpayer Identification Number

    • JPMR - Joint Program Management Review

    • KCSPC - Kansas City Submission Processing Campus

    • LB&I - Large Business and International Division

    • MCC - Major City Codes

    • MF - Master File

    • MRS - Microfilm Replacement System

    • NAP - National Account Profile

    • NC - Name Control

    • OAR - Operations Assistance Request

    • OMB - Office of Management and Budget

    • OSPC - Ogden Submission Processing Campus

    • PMF - Payer Master File

    • POA - Power Of Attorney

    • PRP - Programming Requirements Package

    • PSSN - Primary Social Security Number

    • QSST - Qualified Subchapter S Trust

    • RAF - Reporting Agent File

    • RC - Reason Code

    • RDD - Return Due Date

    • SCRIPS - Service Center Recognition Image Processing System

    • SCUPMF - Service Center Unpostable Master File

    • SLA - Service Level Agreement

    • SGRI - Supplemental Group Ruling Information

    • SSA - Social Security Administration

    • SSSN - Secondary Social Security Number

    • TAS - Taxpayer Advocate Service

    • TC - Transaction Code

    • TE - Tax Examiner

    • TIF - Taxpayer Information File

    • TIGTA - Treasury Inspector General for Tax Administration

    • TIN - Taxpayer Identification Number

    • TP - Taxpayer

    • UPC - Unpostable Code

    • URC - Unpostable Resolution Code

    • VBDEA - Visual Basic Data Entry Application

    • VITA - Volunteer Income Tax Assistance

    • WIRS - Wage Information Retrieval System

    • XML - Extensible Markup Language

    • XSF - Excess Collection File

    • YTD - Year To Date

    • ZTIF - Other Taxpayer Information File

3.13.222.4  (01-01-2015)
Tax Returns, Tax Forms and Tax Publications References

  1. Tax returns, tax forms, tax publications and other reference material will be identified in each subsection with their complete number and name and then referred to just using the appropriate number.

  2. The following tax returns, tax forms, tax publications and revenue procedures are referenced in this IRM:

    • Form CT-1, Employer's Annual Railroad Retirement Tax Return

    • Form SS-4, Application for Employer Identification Number

    • Form SS-4, (PR), Application for Employer Identification I.D. Number (Puerto Rican Version)

    • Form SS-16, Certificate of Election of Coverage Under FICA

    • Form 11-C, Occupational Tax and Registration Return for Wagering

    • Form 56, Notice Concerning Fiduciary Relationship

    • Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

    • Form 706-A, United States Additional Estate Tax Return

    • Form 706-D, United States Additional Estate Tax Return - under code section 2057

    • Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate of nonresident not a citizen of the United States

    • Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts

    • Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return

    • Form 720, Quarterly Federal Excise Tax Return

    • Form 730, Monthly Tax Return for Wagers

    • Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order)

    • Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation

    • Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return

    • Form 940-EZ, Employer's Annual Federal Unemployment (FUTA) Tax Return

    • Form 940-PR, Employer's Annual Federal Employment (FUTA) Tax Return (Puerto Rican Version)

    • Form 941, Employer's QUARTERLY Federal Tax Return

    • Form 941-SS, Employer's QUARTERLY Federal Tax Return

    • Form 941-PR, Employer's Quarterly Federal Tax Return (Puerto Rican Version)

    • Form 944, Employer's ANNUAL Federal Tax Return

    • Form 943, Employer's Annual Tax Return for Agricultural Employees

    • Form 945, Annual Return of Withheld Federal Income Tax

    • Form 990, Return of Organization Exempt From Income Tax

    • Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Person

    • Form 990-EZ, Short Form Return of Organization Exempt From Income Tax

    • Form 990-N, Electronic Notice (e-postcard)

    • Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation

    • Form 990-T, Exempt Organization Business Income Tax Return

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

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

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

    • Form 1040-NR, U.S. Nonresident Alien Income Tax Return

    • Form 1041, U.S. Income Tax Return for Estates and Trusts

    • Form 1040 SCH H, Household Employment Taxes

    • Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts

    • Form 1041-ES, Estimated Income Tax for Estates and Trusts

    • Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

    • Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

    • Form 1065, U.S. Return of Partnership Income

    • Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return

    • Form 1120, U.S. Corporation Income Tax Return

    • Form 1120-C, U.S. Income Tax Return for Cooperative Associations

    • Form 1120-F, U.S. Income Tax Return of a Foreign Corporation

    • Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation

    • Form 1120-H, U.S. Income Tax Return for Homeowners Associations

    • Form 1120-IC-DISC, Interest Charge Domestic International Sales Corporation Return

    • Form 1120-L, U.S. Life Insurance Company Income Tax Return

    • Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons

    • Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return

    • Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations

    • Form 1120-RIC, U.S. Income Tax Return For Regulated Investment Companies

    • Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts

    • Form 1120-S, U.S. Income Tax Return for an S Corporation

    • Form 1120-SF, U.S. Income Tax Return for Settlement Funds (Under Section 468B)

    • Form 1128, Application to Adopt, Change, or Retain a Tax Year

    • Form 2032, Contract Coverage Under Title II of the Social Security Act

    • Form 2290, Heavy Highway Vehicle Use Tax Return

    • Form 2363, Master File Entity Change

    • Form 2363-A, Request for IDRS Input for BMF-EO Entity Change

    • Form 2424, Account Adjustment Voucher

    • Form 2553, Election by a Small Business Corporation

    • Form 2678, Employer/Payer Appointment of Agent

    • Form 2848, Power of Attorney and Declaration of Representative

    • Form 3177, Notice of Action for Entry on Master File

    • Form 3465, Adjustment Request

    • Form 3499, Informational Transmittal

    • Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code

    • Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes

    • Form 4876, Election to be Treated as a DISC

    • Form 4876-A, Election to be Treated as an Interest Charge DISC

    • Form 5227, Split-Interest Trust Information Return

    • Form 5260, Quick Note

    • Form 5308, Request for Change in Plan/Trust Year

    • Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts

    • Form 5578, Annual Certificate of Racial Nondiscrimination for a Private School Exempt from Federal Income Tax

    • Form 5768, Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to Make Expenditures to Influence Legislation

    • Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns

    • Form 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security And Medicare Taxes

    • Form 8279, Election to be Treated as a FSC or as a Small FSC

    • Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts

    • Form 8613, Return of Excise Tax on Undistributed Income of Regulated Investment Companies

    • Form 8655, Reporting Agent Authorization

    • Form 8716, Election To Have a Tax Year Other Than a Required Tax Year

    • Form 8752, Required Payment or Refund Under Section 7519

    • Form 8822, Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns)

    • Form 8822-B, Change of Address or Responsible Party - Business

    • Form 8832, Entity Classification Election

    • Form W-7, Application for IRS Individual Taxpayer Identification Number

    • Form W-7 (SP), Application for IRS Individual Taxpayer Identification Number (Spanish Version)

    • Form W-7 A, Application for IRS Adoptions Taxpayer Identification Number

    • Publication 538, Accounting Periods and Methods

    • Publication 539, Employment Taxes

    • Revenue Procedure 1985-58

    • Revenue Procedure 1997-48

    • Revenue Procedure 2006-45 (previously 2002-37)

    • Revenue Procedure 2006-46 (previously 2002-38)

    • Revenue Procedure 2009-41

    • Revenue Procedure 2013-30

    • Document 6209 IRS Processing Codes and Information

    • Document 7475 State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries

    • Functional Standards Package (FSP) 1.20.00.00 Generalized Unpostable Framework (GUF)

3.13.222.5  (01-01-2015)
IRS Letters

  1. The IRS has numerous designated computer generated letters sent to taxpayers to inform, to request information or to request documents. All IRS letters will be identified by the number and the title in each subsection and then referred to by the number followed by the letter C and then the word Letter, e.g., 319C Letter.

  2. Office of Management and Budget (OMB) Codes are not required when issuing a letter to the taxpayer per 5 CFR 1320.3(h)(6).

  3. The following list are the C Letters used in this IRM:

    • Letter 86C, Referring Taxpayer Inquiry/Forms to Another Office

    • Letter 104C, Address Change Acknowledgement

    • Letter 147C, EIN Previously Assigned

    • Letter 252C, Name of Business Shown on Return Needs Verification

    • Letter 312C, S Corporation Election (F2553), Revocation, or Termination Incomplete for Processing and/or Not Timely Filed

    • Letter 319C, Return Covers Other Than 12-Month Accounting Period

    • Letter 326C, S Corporation Election (F2553) Rejected/Revoked

    • Letter 335C, FTD Coupons Requested/Issued

    • Letter 385C, S Corporation Election (F2553), QSSS, QSST, ESBT Accepted

    • Letter 673C, Duplicate Returns Filed; Adjustment or Refund Explained

    • Letter 685C, SSN Invalid

    • Letter 696C, Return Requested (Final) for Discontinued Business

    • Letter 707C, Refund / Return Delayed in Processing; Refund Forthcoming

    • Letter 858C, Unemployment Return (FUTA) Filing Requirements: Form 940

    • Letter 882C, Employment Return Line Item Adjustment: Form 941,943 and 944

    • Letter 1224C, Exempt Organizations; Answers to Questions

    • Letter 1355C, Partnership Return Incomplete for Processing: Form 1065

    • Letter 1921C, Employment Code C (Form 8274): Forms 941, 944, 945

    • Letter 1997C, Backup Withholding; Employer Appointment of Agent

    • Letter 2233C, Application to Adopt, Change or Retain A Tax Year Denied

    • Letter 2284C, Delinquent Return (Form 940, 941, 943, 944)

    • Letter 2314C, Accounting Period Change (F1128) Incomplete for Processing

    • Letter 2359C, Accounting Period Change (F8716) Unacceptable (Form 1065/1120)

    • Letter 2475C, Address Change Request from an Undeliverable

    • Letter 2645C, Interim Letter

    • Letter 2696C, Exempt Organization Miscellaneous Forms Request for Missing Information

    • Letter 3008C, Corporate Return Filing Requirements: Form 1120, 1120-S

    • Letter 3064C, IDRS Special Letter

    • Letter 3574C, The Results of Your Entity Classification Election: Form 8832

    • Letter 3575C, Your Entity Classification Election Form 8832 Was Denied

    • Letter 3576C, Your Entity Classification Election Form 8832 Was Accepted

    • Letter 3852C, Entity BMF Unpostable 329 Limited Liability Company (LLC) Returns

    • Letter 3853C, Unpostable 310 - Forms 1120/1120S Filing Requirement Mismatch

    • Letter 3916C, Unpostable 307 (FYM Issues) - Form 8716/1128 Request - Form 8752 Filed in Error

    • Letter 4086C, Entity BMF Unpostable Returns - Form 944 Filing Requirements

    • Letter 4148C, Incorrect Filing of Form 941

    • Letter 4148SP, Incorrect Filing of Form 941 - Spanish Version

3.13.222.6  (01-01-2014)
Disclosure Authorization and Contact Instructions

  1. Before disclosing any tax information, the tax examiner must be sure they are speaking with the taxpayer or authorized representative. See the Taxpayer Authentication guidelines in IRM 21.1.3.2.3,Required Taxpayer Authentication. Also, before leaving any messages on a taxpayer's answering machine, review IRM 11.3.2.6.1,Leaving Information on Answering Machines/Voice Mail. Fax procedures contained in IRM 11.3.1.11,Facsimile Transmission of Tax Information, must be reviewed prior to faxing confidential information to the taxpayer.

  2. Before faxing information to the taxpayer, inform the taxpayer that he or she must be at the location of the fax machine at the time the fax is sent.

  3. While faxed information is not sealed and little protection may be guaranteed at the receiving end, certain precautions are to be used to protect confidential tax information. At a minimum, a cover sheet, identifying the person for whom the information is intended and how many pages are being faxed, must be used. This cover sheet should not contain specific confidential information of the taxpayer other than the name and phone number, assuming the fax is directed to the taxpayer. If faxing to an authorized third party, put the name of the third party on the cover sheet, not the taxpayer's name, TIN, or other confidential information. The information should be faxed in an order in which the cover sheet will become the first page covering the faxed tax information.

  4. The following caveat is to be used on all cover sheets. "This communication is intended for the sole use of the individual to whom it is addressed and may contain information that is privileged, confidential, and exempt from disclosure under applicable law. If the reader of this communication is not the intended recipient or the employee or agent for delivering the communication to the intended recipient, you are hereby notified that any dissemination, distribution, or copying of this communication may be strictly prohibited. If you have received this communication in error, please notify the sender immediately by telephone (collect, if necessary), and return the communication to the address above via the United States Postal Service. Thank you."

3.13.222.7  (01-01-2014)
E-Mailing Taxpayer Information To Taxpayer/Representative Is Unauthorized

  1. IRS employees may never send sensitive but unclassified data by electronic mail to taxpayers, their representatives and/or other non-IRS/Treasury parties, even if the other party uses encryption software. Such action would pose a risk to the taxpayer's privacy since it would be possible for a third party to intercept taxpayer information and create an unauthorized disclosure, see IRM 1.10.3,Standards for Using E-mail.

3.13.222.8  (01-01-2015)
Corresponding/Calling Taxpayers For Incomplete Information

  1. If the taxpayer files an incomplete form, it is only necessary to suspend the processing of the return once for the missing information. For example, taxpayer files a Form 1120S, but no Form 2553 is on file. Send the taxpayer a 3853C Letter informing the taxpayer to send in a completed Form 2553 within the required time frame. Taxpayer responds with Form 2553, but Form 2553 is missing information (refer to IRM 3.13.222.108.1 for completeness). Call and request the taxpayer fax the missing information within 2 days. If taxpayer does not reply within 2 days, or no contact can be made with the taxpayer via phone, take the appropriate action to close the unpostable. If Form 2553 is a response to UPC 310 RC 4 and is an incomplete/duplicate Form 2553 refer to IRM 3.13.222.108.7 for returning the Form 2553.

  2. If the taxpayer has marked the "Third Party Designee" or "Paid Preparer Check Box" and has provided a phone number, telephone contact may be made.

    Note:

    See IRM 21.1.3,Accounts Management and Compliance Services Operations - Operational Guidelines Overview and IRM 11.3.1,Disclosure of Official Information - Introduction to Disclosure for authorized and unauthorized disclosures when initiating telephone contacts.

  3. If the incomplete document is being used as the source document for correcting an effective date or FYM, do not contact the Taxpayer for a complete document.

  4. When sending a correspondex letter and Receipt and Control was not required to date stamp the return, determine the received date using the following priorities:

    1. SCAMPS date sprayed on the envelope;

    2. Latest postmark on the envelope or latest date from a designated private delivery service mark (Note: When the envelope or label is not attached, use the postmark date stamped or handwritten on the return to determine the received date);

    3. Latest date by the taxpayer's signature;

      Exception:

      Use the signature date for prior year returns only when it is within the current year; also, do not use the signature date to determine the received date for replies to correspondence

    4. Julian date minus 10 days (Julian date is in the DLN; see Document 6209);

    5. Today's (current) date minus 10 days.

  5. Annotate cases "Per call" when missing information is received from telephone contact.

  6. When returning incomplete documents to the taxpayer, all internal documents must be removed from the enclosure and the IRS received dates will be X'd out in blue ink.

3.13.222.9  (01-01-2014)
Taxpayer Advocate Service Level Agreements

  1. The National Taxpayer Advocate and the Commissioner, Wage and Investment (W&I) Division have reached an agreement outlining the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete a case transaction rests with the W&I Division. The agreement is known as a Service Level Agreement (SLA).

  2. In preparation for a case being referred to a W&I Division function, the TAS employee is responsible for:

    1. Preparing Form 12412, Operations Assistance Request.

    2. Securing all necessary supporting documentation.

    3. Identifying cases that require expedite processing. No case will automatically receive expedite processing; requests for expedite processing will be made on a case-by-case basis.

    4. Forwarding Form 12412 and documentation to the W&I Business Unit Liaison.

  3. W&I Division is responsible for:

    1. Assigning a liaison in each office or Campus where a Taxpayer Advocate is located.

    2. Acknowledging receipt of the case within one (1) workday for cases requiring expedite processing or within three (3) workdays for all other cases.

    3. Responding to TAS within three (3) workdays in writing, via facsimile, secure messaging e-mail, or hand delivery of resolution.

    4. Providing TAS with the name and telephone number of the W&I group manager or employee assigned the case.

    5. Determining a reasonable time frame for case resolution.

    6. Closing the OAR, the W&I employee assigned the OAR will complete Section VI of Form 12412, Operations Assistance Request and return it to the TAS employee assigned the case. The Form 12412 must be returned within three (3) workdays from the date that all actions have been completed and transactions input.

  4. For further information, refer to the W&I SLA online at http://tas.web.irs.gov under the heading "Policy/Procedures/Guidance" .

3.13.222.10  (01-01-2014)
Fax Signatures

  1. When contact with the taxpayer has been made and documented, fax signatures are acceptable as part of the return perfection.

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

  3. Code and Edit examiners will indicate the fax paragraph on the approved Correspondence Action Sheet, to advise the taxpayers of the option to fax their response.

3.13.222.11  (01-01-2014)
Security

  1. Service officials and managers must communicate security standards contained in IRM 10.2Physical Security Program, to employees and establish methods to enforce them. Employees are responsible for taking required precautions in providing security for the documents, information, and property which they handle in performing official duties.

  2. Employees may access tax accounts using the IDRS only when their official duties require them to do so. Unauthorized accesses to tax accounts, such as accesses made to satisfy personal curiosity or to engage in fraud are prohibited. Employees who make unauthorized accesses to tax accounts are subject to disciplinary action and criminal penalties. All employees are responsible for adhering to the provisions in Section 1203(b)(4) of the Restructuring and Reform Act (RRA) of 1988, which prohibits IRS employees from falsifying or destroying documents. In addition, employees must adhere to the requirements of IRC Section 6103, Confidentiality and Disclosure of Returns and Return Information.

3.13.222.12  (01-01-2014)
Statute Dates

  1. This section contains information on statute dates.

  2. The Assessment Statute Expiration Date (ASED) is identified by General Unpostable Framework (GUF) and must be monitored to assure that statute does not expire.

  3. The ASED Statute is determined as three years after the Return Due Date (RDD) or IRS received date, whichever is later. See Document 6209, IRS Processing Codes and Information , for RDD information.

    Note:

    A return under statute criteria must be statute cleared every 90 days until posted. Statute clearance is not necessary if the return will be cancelled.

  4. Example of statute for a timely filed return:

    Form Tax Period IRS Received Date Return Due Date Statute Date
    1120 201407 9-10-2014 10-15-2014 10-15-2017
    941 201403 4-20-2014 4-30-2014 4-30-2017
    720 201406 6-20-2014 7-31-2014 7-31-2017
  5. Example of statute for a late filed return:

    Form Tax Period IRS Received Date Return Due Date Statute Date
    1040 201412 5-15-2015 4-15-2015 5-15-2017
    1065 201412 8-03-2015 4-15-2015 8-03-2018
    990 201404 9-30-2014 9-15-2014 9-30-2017
  6. If the ASED is imminent (two months prior to the ASED) notify the manager or work leader and initiate the necessary action to resolve the case.

  7. See IRM 3.0.273, Administrative Reference Guide, for additional information on Statute Awareness.

3.13.222.13  (01-13-2014)
Notifying Taxpayers After Correcting Unpostable Data

  1. Business Master File (BMF)

    1. Whenever the Employer Identification Number (EIN) on the unpostable tax return or document by the taxpayer is changed, use the appropriate letter to notify the taxpayer of the correct EIN.
      Exception: Do not send the 147C for any of the following reasons:
      If the filer is using a SSN;
      If the EIN is missing digits, transposed digits, or only one or two digits are incorrect;
      If the EIN has merged to another number;
      If the EIN was recently established TC (000) within six to eight cycles;
      If a 147C letter was previously issued within the last 45 days;
      If corresponding with taxpayer on another matter.

3.13.222.14  (01-01-2014)
Identification Requirements For IRS Employees

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

    1. IRS employees are required to give their name and unique identification number any time they contact taxpayers or their personal representatives by telephone, correspondence or in person.

    2. A telephone number to contact the IRS is required on all taxpayer correspondence.

    3. This will provide taxpayers or their personal representatives with enough information to identify the IRS employee who had previously assisted them with tax related matters.

  2. All IRS employees who communicate by telephone, correspondence, or in person with taxpayers or their personal representatives on tax related matters, are required to provide (at a minimum) the following information:

    1. With all telephone contacts tax examiner must provide his/her title (i.e., Mr., Mrs., Ms., Miss) last name and their unique identification number.

    2. For all in-person contacts tax examiner must provide his/her title, last name and their unique identification number.

    3. Never leave any taxpayer information on the taxpayer's answering machine or voice mail per IRM 11.3.2 .

  3. All Correspondence to taxpayers or their personal representatives must contain a contact telephone number where the taxpayer's question(s) can be answered, tax examiner title, last name and provide their IDRS Number, Letter System or unique identification number.

    1. The IDRS number and numbers for some other Letter Systems are automatically generated. If it is not generated or a handwritten note is prepared, tax examiners unique identification number must be used.

    2. Employees who have toll free telephone numbers may also provide their location for identification purposes. Fax to taxpayers on tax-related matters are considered manually generated correspondence and must include the required information.

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

    4. When a taxpayer insists on speaking with the employee who had previously handled the inquiry or complains about the level of customer service previously provided, every attempt should be made to resolve the taxpayer's inquiry. If the issue cannot be resolved, then the employee should refer the inquiry to his/her manager.

    5. CORRESPONDEX letters will provide a specific employee name and telephone number only if the employee initiating the correspondence is in the best position to respond to questions that the taxpayer may have about the CORRESPONDEX Letter or if the taxpayer has been directed to provide additional case related information.

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

    7. Secretaries, receptionists or people who answer the telephone in functional offices need to identify themselves and provide their Badge Identification Number only if they are answering telephones which are routinely used to provide tax return or tax account information, or if they provide a substantive response to the taxpayer's inquiry.

    8. It is not necessary to repeat the unique identification 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 his/her unique identification number on the first contact.

  4. Letters generated by Submission Processing must be approved by Headquarters when they are intended for dissemination to 10 or more persons. These letters are numbered in accordance with IRM 1.17.1 and IRM 1.17.2, Printing and Publication form letters, pattern letters, and pattern paragraphs are prescribed by Headquarters for use in campuses. Do NOT make changes to text format, date of issue (or revision), or physical characteristics of these letters and paragraphs without prior Headquarters approval. In addition, Quick Notes that are computer generated must be forwarded to Headquarters for approval. Submit requests for new letters using Form 1767, Publishing Services Requisition, following procedures outlined in 1.17.1 and 1.17.2. For minor changes or additions to current letters, follow procedures in 3.0.275, Business Results Measures for Submission Processing functions.

3.13.222.15  (01-01-2015)
Unpostables Requiring Manual Refunds

  1. 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.

  2. A manual refund (TC 840) is a refund that is issued in cases which the IRS has determined expedited processing is required 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.

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

  4. Initiators of manual refunds or other management designated employee are responsible for monitoring accounts using CC TXMOD until the TC 840/846 has posted. If necessary, refer to IRM 21.4.4 and IRM 3.17.79 for additional monitoring requirements.

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

  6. Entity Unpostables is only responsible for identifying the need for a manual refund and prioritizing the processing of the case. Please follow chart below for the related return:

    If And Then
    A. The unpostable case is a Form 1120 series return that includes the taxpayer requesting a refund amount of $25,000 or more, the case will need a manual refund. The unpostable is a UPC 310, 329 or 307 issue and there is not a TC 840 or TC 846 on TXMOD, indicating a refund has not been issued. Determine which correspondence letter, 3852C, 3853C or 3916C, is appropriate to be sent to the taxpayer requesting the necessary information to resolve the case and suspend the case for 60 days.
    B. Taxpayer replies The taxpayer replies with the correct information to resolve the case, input the necessary transactions to correct the account. 1. Close the case with a URC 8.
    2. Attach proper routing form to request Rejects to "Manual Refund input CCC O".
    3.
    Do not edit the O on the return.
    4. Edit the CRD in the audit trail.
    5. Release per local procedures.
    C. No Reply The taxpayer replies with incorrect information or there is no other information available to correct the account. Close with regular no reply procedures.

    Caution:

    Do not URC 0 to close a manual refund case. If research indicates that a TC 840 or TC 846 has posted on TXMOD indicating that a refund has been issued for the unpostable case, close the case as an "Amended Return" with URC 6 and input the CCC G in the CCC field on UPRES. Edit the CCC G on the return. If the case is closed with a URC 0, the refund will be re-issued in error. Release per local procedures.

    D. The unpostable case is a Form 1041 return UPC 331 and the taxpayer is requesting a refund amount of $25,000 or more, the case is a manual refund. Research indicates that the unpostables return is a possible duplicate for the tax period, however there is no TC 840 or TC 846 on TXMOD, indicating that a refund has not been issued. 1. Close the case with URC 6 and input G in the CCC field of UPRES, with the remarks "Amended Return" .
    2. Edit the CCC G on the return.
    3. Release per local procedures.
    E. The unpostable is a Form 1041 UPC 331 manual refund case. Research indicates the return has posted on the incorrect tax period and there is no return posted on the correct tax period and there is no TC 840 or TC 846 on TXMOD, indicating that a refund has not been issued. 1. Close the case with a URC 8, requesting Rejects to post return to tax period and input CCC O.
    2. Do not edit CCC O on the return.
    F. The unpostable is a Form 1041 return UPC 331 manual refund case. Research indicates the return is a possible duplicate for the correct tax period and there is a TC 840 or TC 846 on TXMOD, indicating that a refund has been issued and all the money amounts are the same. 1. Process the return as a duplicate and close with URC 8, requesting Rejects to "cancel DLN and associate with return on file."
    2. Release per local procedures.
    G. If correspondence is not needed, the unpostable is requesting a refund amount of $25,000 or more. Research indicates there is not a TC 840 or TC 846 on TXMOD, indicating a refund has not been issued. 1. Close the case URC 8 with remarks "Manual Refund input CCC O".
    2. Attach proper routing form to request Rejects to "Manual Refund input CCC O".
    3. Do not edit the CCC O on the return.
    4. Release per local procedures.

    Note:

    Ensure all actions to resolve the unpostable are notated on the rejects routing slip and complete all necessary actions before closing to prevent the unpostable from repeating.

    Note:

    If the return is an e-filed return and needs to be closed with a URC 8, release per local procedures.

3.13.222.15.1  (01-01-2014)
Offset Bypass Refund (OBR)

  1. In certain hardship cases, the Service may issue a manual refund of excess credits without first satisfying ("offsetting" ) outstanding tax liabilities and, instead, refunding the overpayment to the taxpayer. OBRs may not be issued to bypass a Treasury Offset Program (TOP) obligation. Credits holding on an account may not be refunded to the extent that they will satisfy a TOP obligation. Additional information concerning OBRs may be found in IRM 21.4.6,Refund Inquiries - Refund Offset.

  2. To properly evaluate a hardship situation, consider the following points:

    1. Will the taxpayer be able to retain housing?

    2. Will the taxpayer be able to obtain food?

    3. Will the taxpayer be able to retain utilities?

    4. Will the taxpayer be able to retain or obtain transportation to and from work?

    5. Will the taxpayer be able to remain employed?

    6. Will the taxpayer be able to obtain essential medical treatment and/or medication?

    7. Will the taxpayer be able to obtain reasonable clothing and/or shoes?

    8. Will the taxpayer sustain an avoidable loss of education?

    9. Will irreparable damage be caused to the taxpayer's credit rating?

    10. Will the taxpayer be unable to meet payroll and/or be in imminent danger of bankruptcy?

    11. Is the hardship imminent?

3.13.222.16  (01-01-2014)
Cycling Unpostables

  1. There are cases when an input transaction or the unpostable must be cycled to be input at different times.

  2. Transactions post to the Master File (MF) in numeric order except for the following:

    1. TC 011 always posts last to the entity portion of the MF; it will re-sequence to the next cycle.

    2. On the Business Master File (BMF), a TC 150 always posts last to allow the tax module to settle properly.

      Example:

      TCs 610, 670, 590 and 150 all attempt to post in the same cycle; they will post in this order: TC 590, TC 610, TC 670 and TC 150. The TC 610 and 150 unpost as UPC 399-2.

  3. The input transaction must be posted before the corrected unpostable can post:

    1. The unpostable must be delayed for at least one cycle or more, if necessary.

    2. The release cycle is input on line 9 with CC UPRES.

  4. The Master File will sometimes re-sequence transactions. When this happens, it will be identified on IDRS as "RS" if the account is on IDRS.

  5. EXCEPTION: If a TC 610 or the TC 670 and TC 150 attempts to post in the same cycle, the system will not let the TC 150 repeat. Always cycle appropriately to ensure the TC 610 or TC 670 and TC 150 do not unpost as UPC 399-2. The TC 610 or the TC 670 must post before the TC 150.

  6. Unpostable corrections may require a cycle delay, if the normal MF input cycle is before the corrected unpostable cut off cycle.

  7. The processing time frame for all BMF unpostables directly assigned to Entity Unpostable Team (EUT) or reassigned to EUT, is twenty calendar days from receipt of all necessary documents, (which equals 14 workdays.) See IRM 3.30.123,Work Planning and Control, Processing Timeliness: Cycles, Criteria and Critical Dates, for additional information on processing time frames.

3.13.222.16.1  (01-01-2014)
CADE 2 (Customer Account Data Engine 2)

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

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

  3. With CADE 2 there will be changes to campus cycles. The new BMF campus cycles are:

    • Campus Cycle - Thursday - Wednesday

    • Master File Processing - Friday - Thursday

    • Notice Review Saturday - Monday (8+ days)

    • Unpostables - New available Tuesday; Closing Tuesday

  4. BMF transaction posting timeframes are outlined as follows:

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

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

      Note:

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

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

    • 01 = Friday

    • 02 = Monday

    • 03 = Tuesday

    • 04 = Wednesday

    • 05 = Thursday

    Note:

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

3.13.222.17  (01-01-2014)
Primary Transaction Code (TC) Pre Journalized (PJ) Amounts

  1. To reduce the amount of interest paid by the IRS due to untimely processing of tax returns, the Primary TC PJ Amount or Interest Reduction Overpayment Amount will indicate that a refund is due to the taxpayer.

  2. An "Unpostable Case With Interest Free Period Due to Expire" is an alert to resolve the unpostable as quickly as possible.

  3. The unpostable cases (TC 150) with a refund (the amount is shown with a minus sign) due should be monitored and corrected expeditiously to avoid paying interest with the refund.

  4. The interest free period is 45 days after the Return Due Date (RDD) or Received Date or Return Processable Date, whichever is later.

  5. See IRM 3.12.32,General Unpostables, for additional procedures.

3.13.222.18  (01-01-2014)
Entity Mismatch Between the Master File and the Unpostable

  1. Research entities via Command Codes (CC) NAMEB, ENMOD, and INOLE, with Request Type "U" and use CCs, NAMES, NAMEE, NAMEB, IMFOL, BMFOL and NAMEI, to determine differences in the taxpayer's name, address, filing requirements, Fiscal Year Month (FYM) or employment codes.

  2. If research indicates differences between the MF and the unpostable condition then:

    1. Update the master file via CCs BNCHG or INCHG. Refer to IRM 3.13.2.2 for guidance on the correct entity structure.

    2. If necessary, assign a new TIN to the account. Refer to IRM 21.7.13, Assigning Employer Identification Numbers (EIN).

  3. If research DOES NOT provide sufficient information to correct the Unpostable Condition (UPC), then contact the taxpayer.

3.13.222.19  (01-01-2014)
Resolving Taxpayer Identification Number (TIN) Problems

  1. Always research completely to determine if the TIN agrees with the MF.

  2. If the unpostable TIN is incorrect, correct the unpostable accordingly. Refer to IRM 3.13.222.39 for correct audit trail.

    1. If the TIN is incorrect and a good TIN cannot be located, assign a new TIN. Use CC ESIGN for the BMF, refer to IRM 21.7.13. Edit the new TIN on the document and close the unpostable with an Unpostable Resolution Code (URC) 6.

    2. If two or more TINs are located for the same entity a consolidation should be input. Using the appropriate form, route to Entity with the following information: A copy of the first page of the unpostable return, and taxpayer's correspondence, and or supporting documentation (if any). Do not suspend the unpostable. Every attempt must be made to post the return to Master File before sending the consolidation to Entity Control.

      Note:

      Refer to IRM 3.13.2.13 for additional information on Multiple EINs.

3.13.222.20  (01-01-2014)
Nullification Codes

  1. A Nullification Code must be entered to identify the receiving area for the closed unpostables when closing an unpostable with URC 1, 2, or 8.

  2. Nullification listings are printed for each of these areas based on the nullification code used.

  3. Any cases input by Code and Edit area should be given Nullify-Area Code 02 – Accounts Management.

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

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

  6. A Nullification code is not needed for URC D.

3.13.222.20.1  (01-01-2014)
URC 1

  1. The following table identifies the area which will receive the unpostable by the nullification area code when the unpostable resolution code is URC 1.

    UP RESOLUTION CODE NULLIFY AREA CODE RECEIVING AREA LITERAL
    1 01 Re-input - No Further Action
    1 23 Dishonored Checks
    1 30 Accounting
    1 31 Data Controls
    1 32 RACS
    1 41 Accounting
    1 50 Accounts Management/Customer Service
    1 51 Comp Support/Other S/B

3.13.222.20.2  (01-01-2014)
URC 2

  1. Certain unpostables are automatically closed by the system and routed to the appropriate area for resolution. Unpostables that are automatically nullified in this manner are assigned one of three ways.

    1. The case is generally assigned to the employee who initiated the unpostable transaction.

    2. In the case where the originating employee's number is not identifiable to the system, those cases will nullify to the default number for the particular area associated with the 3rd, 4th and 5th digits of the originator's IDRS profile number.

      Example:

      If the employee number was XX851XXXXX, the case would auto-void to Criminal Investigation (859 with a range of 850-859). See table below.

    3. In certain situations (found in IRM 3.12.32,General Unpostables) the unpostable will be assigned based on the UPC, TC or Doc Code.

    UP RESOLUTION CODE OFFICE IDENTIFIER NULLIFY AREA CD 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 IRP SC 350–399 399
    2   03 Compliance Services Collection Operations (CSCO) formerly Service Center Collection Branch (SCCB)Local ACS SC 650–739 739
    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 HQ 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 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 TAS AC 100–799 799
    2   49 ERS/Rejects SC 250–269 269
    2   50 Accounts Management/ Customer Service SC 500–597 597
    2   51 Comp Support/Other Small Business AO 550–899 899

3.13.222.20.3  (01-01-2014)
URC 8

  1. The following table identifies the area which will receive the unpostable by the nullification area code:

    UP RESOLUTION CODE NULLIFY AREA CODE RECEIVING AREA LITERAL
    8 01 Reject Resolution
    8 02 Accounts Management
    8 03 Compliance Services Collection Operations (CSCO) formerly SCCB
    8 04 Statutes
    8 05 Examination
    8 06 IRP
    8 07 Communication and Liaison
    8 08 Taxpayer Relations
    8 09 Notice/Output Review
    8 12 Refund Inquiry-Taxpayer Service
    8 14 POA/CAF/RAF
    8 15 CAWR/FUTA
    8 16 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 PSPC
    8 43 TE/GE
    8 44 TAS/SC
    8 45 Electronic filing
    8 46 Criminal Investigation
    8 47 TE/GE AO
    8 48 TAS/AO
    8 49 ERS/Rejects
    8 50 AM/Customer Service
    8 52 Compliance ASFR
    8 53 CCP (Centralized Case Processing)

3.13.222.20.4  (01-01-2014)
Nullify Area Codes 11 and 13

  1. 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.

    COMPUTER GENERATED UNPOSTABLES BY EMPLOYEE NUMBER
    SYSTEM IDRS EMPLOYEE NUMBER NULLIFY AREA CD RECEIVING AREA LITERAL DEFAULT
    AUR (0–10) 89000000 16 Compliance Services Collection Operations (CSCO) formerly SCCB 849
    ALS (11–17) 88500000 03 Compliance Services Collection Operations (CSCO) formerly SCCB 739
    ALS (21–36) 88500000 19 Compliance Services Collection Operations (CSCO) formerly SCCB 299
    IDS (1–10) 89209999 03 Collection Area Office 739
    NMF (1–10) 88700000 41 Accounting 119
    SIA (01–36) 88888888 03 Compliance Services Collection Operations (CSCO) formerly SCCB 739

3.13.222.21  (01-01-2014)
Accounting Period Changes

  1. Generally, a taxpayer must request acceptance from the Service prior to changing an established tax year accounting period. The initial return (TC 150) or extension (TC 620 with 460) and estimated payments filed by the taxpayer, will establish the Fiscal Year Month (FYM). Transaction codes 053/054/055 are an indication of a FYM change. An approved tax year end is identified by the following:

    1. A TC 053 identifies an FYM change from Form 1128, (other than Revenue Procedure 2006-46).

    2. A TC 054 identifies an FYM change from Form 1128 or Form 2553, approved under Revenue Procedure 2006-46. A TC 054 also identifies a Section 444 election by a Personal Service Corporation.

    3. A TC 055 identifies an FYM change from Form 8716.

    4. A TC 057 identifies a termination of a Section 444 election.

    5. A TC 058 identifies a DENIED Form 8716, and a TC 059 identifies a DENIED Form 1128.

    6. There is an indication of a change in entity.

    7. See IRM 3.13.222.106 and IRM 3.13.222.107 for instructions for processing Form 1128 and Form 8716.

    Note:

    The Tax Reform Act of 1986 required that Trusts use a calendar year, with the exception of trusts exempt under the Internal Revenue Code (IRC) Section 501(a). Exemption From Tax on Corporations, Certain Trusts, etc., or those described in the IRC Section 4947(a)(1) Application of Taxes to Certain Nonexempt Trusts. Partnerships, S Corporations and Personal Service Corporations must use a required tax year (the same tax year as their owners), usually December 31st, unless a business purpose is established for a fiscal year. This was effective for tax years beginning after December 31, 1986.

  2. Revenue Procedure 2006-46 provides procedures for establishing a tax year other than a required year. Refer to Form 1128, Application To Adopt, Change, Or Retain A Tax Year and to Form 2553, Election by a Small Business Corporation, processing in IRM 3.13.222.106 and IRM 3.13.222.108 ,

  3. IRC Section 444, Election Of Taxable Year Other Than Required Taxable Year, as added by Section 10206 of the Omnibus Budget Reconciliation Act of 1987, allows certain Partnerships, S Corporations and Personal Service Corporations to elect the use of a taxable year that is not a required year. Refer to IRM 3.13.222.107 for processing the Form 8716, Election To Have a Tax Year Other Than a Required Tax Year.

  4. Certain Exempt Organizations (EO) can change their accounting period under Revenue Procedure 85–58 by filing their tax return, including extensions, on a timely basis. Refer to IRM 3.13.12,Exempt Organization Account Numbers, for instructions on how to process the Form 1128, Application to Adopt, Change, or Retain a Tax Year.

3.13.222.22  (01-01-2015)
Processing Unpostable Tax Returns With Remittances and Credits

  1. To resolve an unpostable tax return that is assigned to Entity with a remittance, the money must be applied to a tax module.

  2. If the unposted tax return also has an unposted remittance and it cannot be determine where the payment should be applied;

    • close the unposted remittance with a URC 8,

    • prepare the payment to be refunded,

    • route to Rejects requesting that they refund the payment,

    • close the unpostable tax return appropriately.

  3. If there is a credit/payment applied to the unpostable tax return module and the return is being removed from processing (DLN cancelled), determine if a manual refund is necessary. Prepare Form 3244, Payment Posting Voucher or RTR (Remittance Transaction Research System) print, and request Rejects, using the appropriate routing form, to refund the payment.

    Example:

    A misapplied remittance will be sent to Rejects to be refunded when there is no indication of where the money should be applied, i.e., Limited Liability Company.

  4. If there is an incorrectly applied credit/payment on an unpostable tax return that you are working and you can determine where the payment should be applied, prepare Form 3465 and route to Accounts Management, Adjustments Department for the transfer of any credits to the new tax period.

    Example:

    The taxpayer files a Form 1120 for the tax period ending December 31, 2012, and the credit is posted to MFT 02 for the TXPD 201212, but our records indicate that the taxpayer has historically filed on a June 30th tax year end, and there is no record of a TC 053 on the Entity module. If the taxpayer does not respond to our letter or if research determines that no correspondence is necessary to resolve the unpostable case and the Form 1120 can not be posted as filed, prepare the Form 3465 and route to Accounts Management to transfer the payment to the correct tax period.

  5. Any corrections to the source document should be circled in purple and all written corrections must also be in purple. Close the unpostable tax return appropriately.

  6. If the unpostable is an Exempt Organization (EO) tax return, see IRM 3.12.278,EO Unpostable Resolution , for specific instructions.

    Note:

    Ogden Only - When closing with URC 8 for Rejects to refund any unposted payment, ensure a print from one of the command codes ENMOD/TXMOD/LPAGE screen indicating "Request Completed" is attached. Accounting will not refund an unposted payment without verification that correspondence was previously sent.

    Note:

    Cincinnati Only - When closing with URC 8 for Rejects to refund any unposted payment, state in Remarks, "Taxpayer not Liable." Also in Remarks (on the RTR print) input the letter number and date letter was sent to taxpayer.

3.13.222.23  (01-01-2014)
IDRS Command Codes

  1. These Command Codes are used to research entity and tax data on the Master File.

3.13.222.23.1  (01-01-2014)
Command Code ACTON

  1. See IRM 2.3.12, IDRS Terminal Responses - Command Code ACTON for specific instructions and screen displays.

  2. This Command Code is used to input a history control base.

3.13.222.23.2  (01-01-2014)
Command Code BMFOL

  1. See IRM 2.3.59,IDRS Terminal Responses, Command Code BMFOL for specific instructions and screen displays.

  2. These Command Codes are used to research entity and tax data on the Master File.

3.13.222.23.3  (01-01-2014)
Command Codes ENREQ, INCHG, BNCHG, and BRCHG

  1. See IRM 2.4.9,IDRS Terminal Input, Command Codes ENREQ, INCHG, BNCHG, and BRCHG, for specific instructions and screen displays.

  2. These Command Codes are used to update a Taxpayer's account on the Business Master File (BMF).

  3. Indicate in the remarks section whether the change was made with No Source Document (NSD) or with a Source Document (SD).

    Note:

    For BMF Entity changes except for EO sub modules accounts, CC BNCHG is used. For changes made to EO accounts containing sub modules only CC EOCHG is used.

    Note:

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

  4. The Command Codes in this subsection referenced above can also be used to research the Key Index File (KIF) for an EIN.

3.13.222.23.4  (01-01-2014)
Command Code BRTVU

  1. See IRM 2.3.57, IDRS Terminal Responses - Command Code BRTVU for specific instructions and screen displays.

  2. This Command Code is used to gain read-only access to the tax return data.

3.13.222.23.5  (01-01-2014)
Command Code CFINK

  1. See IRM 2.3.31IDRS Terminal Responses - Command Codes CFINK for CAF Inquiry for specific instructions and screen displays.

  2. This Command Code is used to research on CAF.

3.13.222.23.6  (01-01-2014)
Command Code ENMOD

  1. See IRM 2.3.15 , IDRS Terminal Responses, Command Code ENMOD, for specific instructions and screen displays.

  2. This Command Code is used to research a Taxpayer's account on the Business Master File (BMF). This Command Code will show all of the Entity data if the case is on the Taxpayer Information File (TIF).

3.13.222.23.7  (01-01-2014)
Command Code EFTPS

  1. See IRM 2.3.70IDRS Terminal Responses - Command Code EFTPS for specific instructions and screen displays.

  2. This Command Code is used to request immediate research of the Electronic Federal Tax Payment System.

3.13.222.23.8  (01-01-2014)
Command Codes EOREQ and EOCHG

  1. See IRM 2.4.10,IDRS Terminal Input, Command Codes EOREQ and EOCHG, for specific instructions and screen displays.

  2. These Command Codes are used to update a Taxpayer's information on the Business Master File (BMF).

3.13.222.23.9  (01-01-2014)
Command Code ESIGN

  1. See IRM 2.4.8 IDRS Terminal Input, Command Codes ESIGN for specific instructions and screen displays.

  2. This Command Code is for the EIN Research and Assignment System (ERAS) and was designed to process requests for Employer Identification Numbers (EINs).

3.13.222.23.10  (01-01-2014)
Command Code ESTAB

  1. See IRM 2.3.62,IDRS Terminal Responses, Command Code ESTAB, for specific instructions and screen displays.

  2. This Command Code is used to request original tax returns and forms.

3.13.222.23.11  (01-01-2014)
Command Code IMFOL

  1. See IRM 2.3.51,IDRS Terminal Responses, Command Code IMFOL for specific instructions and screen displays.

  2. This Command Code is used to research entity and tax data on the Individual Master File.

3.13.222.23.12  (01-01-2014)
Command Codes FINDE and FINDS

  1. See IRM 2.3.60,IDRS Terminal Responses, Command Codes FINDE and FINDS, for specific instructions and screen displays.

  2. The Command Codes FINDS/FINDE for a domestic search requires the definer, "D", and the international search requires the definer "I" . If users do not enter a definer, they receive an error message.

  3. These Command Codes are used to research return info for multiple addresses for a taxpayer name, if they are on the NSF data base.

3.13.222.23.13  (01-01-2014)
Command Code INOLE

  1. See IRM 2.3.47, IDRS Terminal Responses, Command Codes INOLE for specific instructions and screen displays.

  2. This Command Code is used as a research tool to display the entity information found on the NAP.

3.13.222.23.14  (01-01-2014)
Command Codes NAMES, NAMEI, NAMEE and NAMEB

  1. See IRM 2.3.60,IDRS Terminal Responses, Command Codes NAMES, NAMEI, NAMEE and NAMEB for specific instructions and screen displays.

  2. These Command Codes are used to research a Taxpayer's account on the Business Master File (BMF).

  3. NAME SEARCH FACILITY (NSF) is a system which combines new hardware (Teradat Machines) off the shelf software (SSA Names) and software developed by IRS programmers to provide a more powerful TIN searching tool.

  4. Authorized users will have access to NSF via CCs NAMES, NAMEI, NAMEE and NAMEB

3.13.222.23.15  (01-01-2014)
Command Codes PLINF and PLINQ

  1. See IRM 2.3.66,IDRS Terminal Responses, Command Codes PLINF and PLINQ, for specific instructions and screen displays.

  2. These Command Codes are used to research Exempt Organization (EO) cases.

3.13.222.23.16  (01-01-2014)
Command Code RFINK

  1. See IRM 2.3.16,IDRS Terminal Responses - Command Code RFINK for specific instructions and screen displays.

  2. This command code is used to research the Reporting Agent File (RAF).

3.13.222.23.17  (01-01-2014)
Command Codes TXMOD and SUMRY

  1. See IRM 2.3.11,IDRS Terminal Responses, Command Codes TXMOD and SUMRY, for specific instructions and screen displays.

  2. These Command Codes are used to research a taxpayer's account on the Business Master File (BMF).

  3. Command Code TXMOD is used to request a display of all tax module information for a specific tax period on the Taxpayer Information File (TIF).

  4. Command Code TXMOD has more detailed information than any other single Command Code.

  5. Command Code SUMRY is used to display an overall summary of the Taxpayer's account from the TIF.

3.13.222.23.18  (01-01-2014)
Command Codes TRDBV, TRERS and TRPRT

  1. See IRM 2.3.73,IDRS Terminal Responses, Command Codes TRDBV, TRERS and TRPRT, for specific instructions and screen displays.

  2. These Command Codes are used to access the "Read Only" Taxpayer information such as forms and schedules.

  3. The Tax Return Data Base (TRDB) stores original E-File Tax Return information from the Taxpayer within twenty four hours of receipt. It also contains Electronic Filing System (ELF) Code and Edit data and corrections made to the tax return data by Error Resolution Section (ERS) and General Unpostable Framework (GUF) Tax Examiners.

3.13.222.23.19  (01-01-2014)
Command Code UPTIN

  1. See IRM 2.3.37,IDRS Terminal Responses, Command Code UPTIN, for the GUF System, for specific instructions and screen displays.

  2. This Command Code is used to research a Taxpayer's account on the Business Master File (BMF).

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

3.13.222.23.20  (01-01-2014)
Command Code UPDIS

  1. See IRM 2.3.48,IDRS Terminal Responses, Command Code UPDIS, for the GUF System, for specific instructions and screen displays.

  2. This Command Code is used to research a Taxpayer's account on the Business Master File (BMF).

  3. This Command Code displays a specific unpostable record.

  4. Command Code UPDIS will display the information that was previously displayed by the Command Code UPCAS

  5. When Command Code UPDIS is input, it will automatically display a Command Code UPRES screen on the monitor.

3.13.222.23.21  (01-01-2014)
Command Codes TELEA, TELEC, TELED and TELER

  1. See IRM 2.4.29, IDRS Terminal Input, Command Codes TELEA, TELEC, TELED and TELER , for specific instructions and screen displays.

  2. These Command Codes are used to add, change or delete the taxpayer's home, other (office) and cell phone numbers.

3.13.222.24  (01-01-2015)
GUF Category Code B1

  1. Category criteria for Individual Master File (IMF), Business Master File (BMF), and Employee Plans Master File (EPMF).
    GUF Category Code B1 includes the following:

    GUF CATEGORY CODE B1
    The TC is 023, 024, 058, 059, 06X, 07X or 09X
    The TC is 96X and the Master File Tax (MFT) Code is zero and the tax period is zero
    MFT Code is 46, 61, 62, 72, 74, 75
    TC 150 and the Document Code is 07 and UPC is 338
    The UPC is 301 and the Reason Code (RC) is 1, 2, 3, or 4 and the Document Code is 05, 06, 08, 09, 29, or 59 and the TC is not 96X or 98X
    The UPC is 302 and the document code is 80 and the Block Number of the Document Locator Number (DLN) is not 990, 991, 992, 993, 994, 995, 996, 997, 998 or 999
    The UPC is 302 and the RC is 2 and the Block Number of the DLN is not 990, 991, 992, 993, 994, 995, 996, 997, 998 or 999.
    The UPC is 303 and Document Code is 35, 36 or 39 and the MFT is 01 or 10
    The UPC is 307 and the RC is 6 and the Assessment Statute Expiration Date (ASED) of raw record is greater than or equal to the Current Date plus one year
    Only UPC 303 Magnetic Tape filers with Document Code 35 and 39 and the MFT Code is 01 or 10
    The UPC is 307 and the TC is 150 and the Document Code is 07 and the MFT is 02 and the RC is 1
    The UPC is 307 and the MFT is 33, 34, 37, 44 or 67 and the TC is not 59X.
    The UPC is 307 and the MFT is 33, 34, 37, 44 or 67 and the TC is 590 and the DAR Closing Code of TC 590 in RAW UP REC is 14
    The UPC is 307 and the TC is 150 and Document Code is 16 and the MFT is 02
    The UPC is 308, 324, 343, 355, 372, 383, 429, 813, 842, or 880 or the UPC is 384 and the RC is 1
    The UPC is 313 and the RC is 1 and the TC is 077
    The UPC is 323 and the RC is 2 or 3
    The UPC is 326 and the RC is 4
    The UPC is 339 and the RC is 1 and the TC is 76 or 78
    The UPC is 341 and the TC is not 120, 132, 140, 141, 142, 147, 30X, 42X, 470, 471, 472, 473, 474, 475, 480, 481, 482, 483, 488, 489, 582, 583, 590, 591, 592, 593, 594, 595, 596, 597, 598, 599, 920, 922, 930, or 96X
    The UPC is 353 and the TC is 150 and the MFT Code is 67
    The UPC is 366
    The UPC is 429 and the RC is 2, 3, or 4
    The UPC is 498 and the RC IS 1 or 2
    The UPC is 741, 810 or 811 and the TC is not 120, 132, 140, 141, 142, 147, 30X, 42X, 470, 471, 472, 473, 474, 475, 480, 481, 482, 483, 488, 489, 582, 583, 590, 591, 592, 593, 594, 595, 596, 597, 598, 599, 920, 922, 930, or 96X
    The UPC is 801 and the TC is 121, 122, 123 or 125
    The UPC is 810 or 811 and the TC is not 120, 132, 140, 141, 142, 147, 30X, 42X, 470, 471, 472, 473, 474, 475, 480, 481, 482, 483, 488, 489, 582, 583, 590, 591, 592, 593, 594, 595, 596, 597, 598, 599, 920, 922, 930, or 96X
    The TC is 590 and the Document Code is 67

    Note:

    For a complete list, see the Functional Specification Package (FSP) 1.20.00.00, Generalized Unpostable Framework (GUF)

    .

  2. In addition to the above conditions, the Unpostable Unit will reassign other cases to Entity Control if the case requires Entity Control resolution. The following are examples:

    1. The unpostable record requires an EIN assignment, generally this involves unpostable Codes 301 or 303.

    2. Various Exempt Organization (EO), and BMF Entity related unpostable conditions for UPCs 310, 329, 351 and 371.

    3. The procedures in IRM 3.12.279,BMF/CAWR/PMF Unpostable Resolution, and IRM 3.12.166,EPMF Unpostables, specify which cases should be reassigned from the BMF Entity Unpostable Unit to the Entity Control Team (ECT). This reassignment will take place only after BMF Entity Unpostable Unit has attempted to resolve the case. Tax Examiners will attach all research documents to the unpostable form or tax return when reassigning the case.

      Note:

      All Document Code 35, 37 and 39 (magnetic tape) unpostables will be reassigned to the EUT. These will normally be UPCs 303, 308 and 324.

  3. Generally the Criminal Investigation and Examination Perfection Sections will not reassign cases to the EUT, instead they will coordinate with the EUT to resolve cases.

  4. All records in Category B1 will be directly assigned to the EUT. Any case assigned to the EUT will be closed by them. Any TC 960, 961 or 962 case with an MFT 00 and a Tax Period 0000 will be closed by the Reporting Agent File (RAF) Section.

  5. A Form 4251 (C) Return Charge-Out, is generated for almost every unpostable record in this category. The EUT is the recipient (receiver) for these B1 Form 4251's. The documents for all B1 file requests will be routed directly to the EUT. No automatic transcripts (MCC/MRS) are generated.

  6. All B1 unpostable cases are INDIVIDUAL closures. These cases should be assigned to a specific employee prior to attempting to close the case. Unpostable Resolution Codes (URC) A, B, D, 0 (zero), 1, 2, 5, 6 and 8 are used to resolve Category B1 cases. Refer to IRM 3.12.32,General Unpostables, for additional information.

  7. Criminal Investigation category cases A1 and A2, Statute C1, C2 and C3 category cases and Bankruptcy (Z1) type unpostable records will not be assigned to the EUT. However, if a case with a Category Code other than A1, A2, C1, C2, C3 or Z1 is assigned or reassigned to the EUT and later it is determined to have criminal investigation, statute or bankruptcy issues, then the case will be processed in accordance with the category A1, A2, C1, C2, C9 and Z1 guidelines and procedures in IRM 3.12.32,General Unpostables.

  8. Cases involving credit interest returns may be assigned or reassigned to the EUT. The EUT will process these credit interest issues per IRM 3.13.2BMF Account Numbers, and IRM 3.12.32,General Unpostables , unpostable Interest Reduction Initiative Report guidelines.

  9. This category will age ten cycles from original unpostable cycle.

3.13.222.25  (01-01-2014)
GUF Category Code B3, Exempt Organization (EO) Unpostables

  1. The table below provides a list of all EO unpostables processed on the BMF in Category B3.

    Exempt Organization Unpostable Codes
    Unpostable Code Reason Code Transaction Code MFT
    302 1   33, 34, 36, 37, 44, 50, 67
    307 1, 7   33, 34, 36, 37, 44, 50, 67
    308 4, 5, 8, 9   33, 34, 36, 37, 44, 50, 67
    313 1 023, 071, 072, 073  
    323 2 024  
    323 3 070  
    324 2   33, 34, 36, 37, 44, 50, 67
    329 1, 2   33, 34, 36, 37, 44, 50, 67
    341 1, 2   33, 34, 36, 37, 44, 50, 67
    351 1, 2   33, 34, 36, 37, 44, 50, 67
    355 1-4   33, 34, 36, 37, 44, 50, 67
    356 1   33, 34, 36, 37, 44, 50, 67
    357 2   33, 34, 36, 37, 44, 50, 67
    358 1   33, 34, 36, 37, 44, 50, 67
    359 1-6   33, 34, 36, 37, 44, 50, 67
    363 1   33, 34, 36, 37, 44, 50, 67
    365 1   33, 34, 36, 37, 44, 50, 67
    366 1   33, 34, 36, 37, 44, 50, 67
    369 1, 2   33, 34, 36, 37, 44, 50, 67
    370 1-8   33, 34, 36, 37, 44, 50, 67
    371 0-9   33, 34, 36, 37, 44, 50, 67
    372 1   33, 34, 36, 37, 44, 50, 67
    373 1, 2   33, 34, 36, 37, 44, 50, 67
    379 1-9   33, 34, 36, 37, 44, 50, 67
    382 1   33, 34, 36, 37, 44, 50, 67
    383 1-3   33, 34, 36, 37, 44, 50, 67
  2. These unpostable codes are processed in the Ogden Campus.

  3. This category will age ten cycles from original unpostable cycle.

3.13.222.26  (01-01-2014)
GUF Category B4, Employee Plan Master File (EPMF) Unpostables

  1. The table below provides a list of all EPMF unpostables processed in Category B4.

    EPMF Unpostable Codes
    Unpostable Code MFT
    801 RC 1, RC 2 74
    802 RC 1, RC 2
    803 RC 1, RC 2
    806 RC 1, RC 2
    808 RC 1, RC 2
    810 RC 1, RC 2
    811 RC 1, RC 2
    812 RC 1, RC 2
    813 RC 1, RC 2
    815 RC 1, RC 2
    823 RC 1, RC 2
    824 RC 1, RC 2
    832 RC 1, RC 2
    836 RC 1, RC 2
    838 RC 1, RC 2
    839 RC 1, RC 2
    840 RC 1, RC 2
    842 RC 1, RC 2
    843 RC 1, RC 2
    844 RC 1, RC 2
    845 RC 1, RC 2
    847 RC 1, RC 2
    848 RC 1, RC 2
    849 RC 1, RC 2
    851 RC 1, RC 2
    852 RC 1, RC 2
    853 RC 1, RC 2
    854 RC 1, RC 2
    869 RC 1, RC 2
    877 RC 1, RC 2
  2. These unpostable codes are processed in the Ogden Campus.

  3. This category will age ten cycles from original unpostable cycle.

3.13.222.27  (01-01-2015)
GUF Category B5, Entity Control - 1120S/1065/1041 Unpostables

  1. Category B5 Criteria (BMF) - Consists of UPC 332, UPC 310 or UPC 329.

  2. MFTs will be 02, 05, and 06.

  3. This category will age fifteen cycles from original unpostable cycle.

3.13.222.28  (01-01-2014)
Unpostable Status Codes

  1. IDRS Command Codes (CC) and definers are used to establish or update the Status Code of an unpostable case. The status code identifies what action has been taken on an unpostable case. The status date indicates when this action was taken.

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

    • A assigned, but not corrected.

    • F Document requested from Files/suspended.

    • C corrected, but not removed from the Service Center Unpostable Master File (SCUPMF).

    • H Quality Assurance hold.

    • M MRS transcript request/suspended.

    • L Correspondence sent/suspended.

    • S Suspense, this is input when the return has to be held (i.e., corresponding with the taxpayer).

    • Q accepted by Quality Assurance.

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

    Note:

    Refer to IRM 3.12.32.17General Unpostables, for more detailed information concerning status codes and status dates.


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