3.17.46  Automated Non-Master File Accounting (Cont. 2)

3.17.46.8 
Subsequent Transactions

3.17.46.8.5  (01-01-2015)
Processing of Advance NMF Payments, Payment Posting Vouchers (Form 3244 and Form 3244A)

  1. NMF advance payments can be received when the Examination Division has determined an NMF deficiency and secured the payment prior to the assessment.

  2. Chapter 13 bankruptcy advance payments (Form 3244) on Trust Fund Recovery Penalties for individual taxpayers should be processed as Master File advance payments on the IMF Penalty File using MFT 55.

  3. Initial processing of NMF Advance Payments is external to the ANMF system and pre-journalized to Account 4610, Unapplied Advance Payments, as either assessed or unassessed as directed by the Examination Division. This account should only contain payment documents that are prepared by Examination with the exception of the IMF $1 Billion taxpayers (See IRM 3.17.46.5.4). All other payments must be journaled immediately to Account 4430.

  4. Form 3244A, Payment Posting Voucher—Examination (part 1) will be received by RACS in the Accounting Package and will be used as both the payment and assessment source document as required.

  5. RACS will journalize assessed and unassessed payments as instructed in IRM 3.17.64, Accounting Control General Ledger Policies and Procedures, and forward the Form 3244A to the Advance Payment function.

  6. The Advance Payment function will maintain two separate open files on Form 3244A; one for assessed advance payments and one for unassessed advance payments.

    1. The source documents will be maintained until the applicable case files are received or the originator instructs that the advance payment is to be refunded.

    2. Each Quarter, March, June, September and December, prepare a list of assessed and unassessed advance payments which have been held six months or longer and no case file has been received. State the name, address, TIN, tax period, DLN and money amount for each advance payment.

    3. Send the original and a duplicate of the list to the function in the originating office. Retain a copy for follow-up purposes.

      Exception:

      Prepare a list containing unassessed EP payments. Route to the Ogden Campus Employee Plans Examination Classification Unit (EPCU) to determine disposition.

    4. Should Chapter 13 advance payments (unassessed Form 3244) be present, send a separate listing to the Special Procedures function in the originating Area Office.

    5. Follow-up with the Area Office if no response is received within 30 days from the date the lists are sent.

    6. If no response to the follow-up is received within two weeks, follow procedures in (7) b below.

  7. The open unassessed advance payment file is the subsidiary for general ledger Account 4610, Unapplied Advance Payments.

    1. Maintain a spreadsheet or listing of documents journaled to Account 4610 for research and control purposes

    2. Prepare a file folder for each document that is six months or older and continue research for assessment. Annotate all actions taken on 4610 Account History Sheet. Listed below are some guidelines:
      • NMF for delayed posting of assessment
      • MF (both IMF and BMF)
      • EMFOL and INOLE for entity information
      • IDRS (NAMES and NAMEE) for correct TIN
      • Unpostable (IMF, BMF, and ANMF)
      • Contact preparer of document for additional information or disposition of payment

    3. Upon identifying the application for the payment, perform the following:
      1) Prepare One-Sided Form 2424 to Debit 4610 Account (upper portion), and credit (lower portion) taxpayer’s account for information purposes.

      Note:

      Any Form 2424 prepared in the Accounting operation must be reviewed and initialed by the employee's manger or designee before sending to be processed.


      2) Route both One-Sided Form 2424 and original payment document to RACS for journalization.
      3) Annotate spreadsheet with the journal number for proper audit trail.

    4. If no account is located after above research, then assess the advance payment and use procedures (11) below.

  8. The closed unassessed advance payment file supports the closures for Account 4610.

    1. Maintain One-Sided Form 2424, history sheet, and attached journal in Closed 4610 Account file.

    2. Retain records in accordance with Document 12990, Records Control Schedules.

  9. An assessed advance payment closed file will not be maintained. These advance payment source documents will be attached to the return as instructed in (10) below.

  10. Upon receipt of the assessed advance payment case file from the Examination Division, associate the assessed advance payment Form 3244A (part 1) with the case file. The Form 3244A (part 1) will remain attached to the return at all times, as the two documents together furnish the complete history of the case involved. RACS will forward the case file to NMF for processing.

  11. NMF will load the new account onto the ANMF System through the Load Old Accts/Transfer-in screen using the information from the assessed advance payment Form 3244A (part 1) as if it were the ULC. Use the doc. code 47 DLN as the controlling DLN. Field entries unique to these assessments are as follows:

    1. Enter as Status 21.

    2. Enter "Assessed Advance Payment" and the DLN of the Form 3244A in the Cross Reference field.

  12. If the total deficiency is greater than the assessed advanced payment, Associate the Form 3244A (part 1) as instructed in (10) above. RACS will prepare a Form 813 as necessary for the remainder assessment (unassessed amount).

  13. RACS will suspend the Form 813 information for the unassessed amount into the ANMF System using the Form 813 Block Control screen and forward the case file with the associated Form 3244A (part 1) and the Form 813 to NMF for processing.

  14. NMF will input the unassessed amount from the assessment source document in the case file through the Original Assessment-Weekly screen.

    1. Enter a "dummy" tax period, e.g., 3001, with a TC 300 for the unassessed amount.

    2. Standard billing and accounts maintenance will apply.

    3. NMF will load the assessed advanced payment following the instructions in (11) above.

  15. If the total deficiency is less than the assessed advanced payment, associate the Form 3244A (part 1) as instructed in (10) above. RACS should also receive Form 1331B with Form 813 and Form 2188 from the NMF Scheduling function. Source documents for the credit disposition should also be received to prevent accounts maintenance activity. RACS will prepare Form 813 if necessary.

    1. RACS will input the Form(s) 813 information for the overassessment Form 1331B, and the credit disposition document(s) (credit transfer or refund) into the ANMF System using the Form 813 Block Control screen.

    2. RACS will forward the case file with the associated Form 3244A (part 1) and the other source documents with Form 813 to NMF for processing.

    3. NMF will load the assessed advance payment following the instructions in above.

    4. NMF will input the overassessment and credit disposition transactions through the Subsequent Transaction screen for posting to the NMF account. Credit balance accounts maintenance will apply if the transfer and refund documents for the credit disposition are not associated with the case file for processing.

  16. When unassessed advance payment case files are received requesting application or refund, the following procedures will apply for Examination Division cash bonds and also Special Procedures Chapter 13 bankruptcy cases being processed as NMF.

    1. If the case file requires an assessment, request the Advance Payment function to prepare a Form 2424 with a Non-Revenue Receipt DLN and with a TC 640 to move the advance payment credit to the NMF account.

    2. RACS will suspend the assessment until the Form 2424 is received and annotate "Unassessed Advance Payment" on the assessment document. The Form 2424 with Form 813 must be received in the RACS function within three working days so processing to NMF can be completed in the same cycle to prevent erroneous notice issuance.

    3. RACS will input the Form 2424 and assessment Form 813 information into the ANMF System using the Form 813 Block Control screen and forward the transfer and assessment source documents to NMF for processing.

  17. NMF will input the assessment through the Original Assessment-Weekly screen.

    1. Enter "Unassessed Advance Payment" in the Cross Reference field. The advance payment should post before the first notice is issued.

    2. Standard billing will apply.

    3. NMF will input the credit transfer (Form 2424) transaction through the Subsequent Transaction screen. Routine accounts maintenance will apply.

  18. If no assessment is required, the Advance Payment function will be advised by the initiator as to the disposition of the credit. The advanced payment will not be input to the ANMF System, but will be processed external to NMF.

  19. Source documents supporting input to the ANMF System will be forwarded to Returns Files after the monthly balancing is completed.

3.17.46.8.6  (01-01-2011)
Escrow Account for Withholding Agent (Account 4610, Unapplied Advance Payments)

  1. When a manual refund is required on dual status returns, non-resident alien returns and foreign corporation, withholding tax is computed on the allowable interest using 30 percent, or the treaty rate, as applicable. This amount of withholding tax is subtracted from the net amount of the refund in accordance with instructions in IRM 3.17.79, Accounting Refund Transactions.

  2. To provide an audit trail for the amount of withholding tax withheld until the withholding agent's return is filed, the money will be transferred to the 4610 Account, Unapplied Advance Payments. The withholding agent is the Commissioner.

  3. A Form 3809, Miscellaneous Adjustment Voucher, will be prepared to debit the Master File account, from which the refund was issued, and credit the 4610 Account. A Form 5205, Information About Your Income Tax Refund, (part 2) will be attached to the back of Form 3809. In accordance with IRM 3.17.79, Accounting Refund Transaction, these transactions will be monitored monthly until all transactions have posted. Accounting will then transfer, in a lump sum, all money to the withholding agent's account.

3.17.46.8.7  (01-01-2011)
NMF Dishonored Checks

  1. RACS will receive Form 4830, IDRS Multi-Purpose Posting Document generated through IDRS. Form 4830 may include a TC 280, Dishonored Check Penalty.

  2. RACS will prepare Form 813 and establish control through the Form 813 Block Control screen. Forward Form 813 and documents to NMF for processing.

  3. NMF will input the dishonored check transactions, TC 671 and TC 280 (if applicable), through the Subsequent Transactions screen. If the account is in TDA status (status 22 or 89), the transaction item will appear on the system generated NMF Subsequent Transactions to Accounts in TDA Status (IDRS Update List). This list will be used to post only the transactions to IDRS for NMF accounts already established on IDRS.

    Note:

    The dishonored check date and the payment posting date must agree.

  4. The RACS SCCF Summary will be generated after the transactions post to the database. This summary will be used by RACS for journalization.

  5. Dishonored check transactions will go unpostable when the NMF account is not currently on the open database. Research is required to identify the type of action needed to establish an open account. If the account is on the closed database:

    1. Recall the closed account using the Request for Recall of Closed Account screen.

    2. When the account is recalled to the open database (the next day), the unpostable dishonored check transaction will systemically post to the account. No further action is required.

    3. The posted transaction will prompt the system to resume notice activity as appropriate or reissue a TDA if the account was in TDA status.

    4. If the dishonored check is for an NMF account where no ULC was prepared, the dishonored check function will secure the original return and request establishment of an account. These accounts will be loaded into the system in status 21 using the Load Old Accounts/Transfer-in screen.

3.17.46.8.8  (01-01-2011)
Entity Changes

  1. Form 5147, IDRS Posting Voucher, are generated daily with entity changes. It is important that all changes are received in NMF daily for posting. Verify receipt of all Forms 5147 by cross checking the count against the IDRS Block List document count (DOC–CNT).

  2. Doc. code 63 is used for various entity changes including address information or name change.

  3. NMF TIF transcripts for entity changes (NMF ENT CHG) are generated weekly. These transcripts should be used to ensure that all entity changes have been received and are posted to the NMF account. The transcripts may be substituted for missing Forms 5147 for posting purposes.

  4. For historical purposes only since Cincinnati solely processes NMF accounts. The doc. code 50 is for the transfer of the account.

    1. Collection will forward Form 2650 and the TDA to the transferrer CSCO.

    2. A TC 015 is issued for a transfer between area offices within the same campus jurisdiction. A TC 030 is issued for a transfer outside the jurisdiction of the campus. See IRM 3.17.46.13.15., Processing Entity Changes, for further instructions for processing TC 030.

    3. A new TDA will not be reissued if the transfer is between area offices within the same campus jurisdiction.

    4. After verification and preparation of transfers, they are returned to RACS for journalization.

  5. NMF will receive requests for TIN changes on established IDRS NMF accounts. Refer to IDRS Terminal Input 2.4 for input instructions.

  6. RACS will NOT input the Form 813 information through the Form 813 Block control screen. However, RACS will still forward Form 813 and Form 5147 to NMF for input using the NMF ENTITY CHANGE screen. See IRM 3.17.46.13.15. for processing instructions.

  7. For historical purposes only. Cincinnati is the only NMF campus. The Entity Change Listing may reflect TC 030 transfers for which no TDA, Form 2650, or Form 5147 is received. The listing can be used as a basis to affect transfer of the account. This will help prevent account reconciliation during the semi-annual NMF Account—TDA match.

  8. Various other documents are received for entity changes not on IDRS. RACS will prepare Form 813 and follow the instructions in (7) above.

3.17.46.9  (01-01-2011)
Establishing and Updating NMF TDA Accounts on IDRS

  1. Effective January 2004, NMF processing via IDRS was centralized on one mainframe in the Enterprise Computing Center (ECC-MEM). Therefore, only ONE TDA account will exist to access and/or update.
    For historical purposes: The Universal Location Code (ULC) on the account will determine which SB/SE site to load the TDA. If the ULC is known, the Area Office Conversion and SC Alignment Table in IRM 3.17.46.9.1 may be used to identify the SB/SE Compliance site and AO/CLC where the TDA must be loaded.
    Verification with the NMF New Establishment List (TDA–50) is required.

    Note:

    Upon elimination of CC CMODE to establish and update NMF TDA accounts via CC NMFTM and NMFST, Cincinnati will receive 10 weekly SC-TDA50-Reports to reflect input from the 10 campuses instead of the 5 for the SBSE Compliance sites.

3.17.46.9.1  (01-01-2011)
NMF TDA Account Establishment on IDRS

  1. An account transcript will be generated for all TDAs except those accounts input through the "daily" screen.

    Note:

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

    1. Effective January 2004, it is no longer necessary to:
      - establish NMF TDA accounts to the appropriate SBSE Compliance site via CC CMODE.
      - delete and reload TDAs reassigned by Collection from one TIF to another.
      - CC NMFTM (restricted to Cincinnati) determines the CLC for the appropriate compliance site based on the ZIP Code. If needed, the optional Form-5147-SBSE-CLC-Input-field can be used to override the CC NMFTM computed CLC. Therefore, CC LOCAT is not required to identify the compliance site.

      Note:

      Diligence must be used when entering the ZIP Code. An erroneous input of a valid ZIP Code results in the account being assigned to an inappropriate SBSE Compliance site.

    2. For historical purposes: IDRS CC LOCAT will provide the ULC, AO/CLC and identify the compliance site to input the NMF TDA account. Using CC-LOCAT, enter the taxpayers zip code and SB as the BOD code.

    3. For historical purposes: The CLC will be the only new input field for CC-NMFTM. Since the ULC is based on the taxpayers location, CC-NMFTM will compute the ULC using the taxpayers zip code. Then CC-NMFTM will use the BOD information and the ULC to compute the AO. Beginning in January 2002 the BOD Client Code is also required. If the client code is not available, research the Master File. If no Client Code is present, input a "V" in that position.

    4. Input the entity and module information to IDRS using the account transcript. Do not enter TINs or account types i.e., bankruptcy, etc. into the second name line address field of IDRS-NMFTM. This superfluous data is being captured on the TDA notice which ICS generates.

    5. Be sure to input all the notice dates shown on the transcript.

  2. "Request Completed" will provide the validity checks to ensure the account information posts to IDRS. After entry, if a mismatch is discovered which cannot be corrected on IDRS, (incorrect TIN, MFT, DLN, Tax Period) forward a request to remove the module(s) to the Campus User Support function. All requests must include an IDRS print of the incorrect input, copy of the transcript and a clear reason for the requested action. All requests for removal of a tax module(s) must be approved and signed by the first line manager. Ensure that the module balance matches the account. If not, recheck your entries.

  3. Weekly, TDA–50 is run to obtain the list of established accounts on IDRS and is accessible via Control-D (formerly EONS). When extracted, the list will separate each day's input. The list contains:

    • Total entities and total tax modules established by each given day.

    • Total module balances for all modules established each day.

    • A separate list of each account established with its module balance. The total of module balances should match the daily total.

  4. Compare each NMF account transcript to each account on the TDA–50 listings to ensure each account has posted. Any account that did not post will be re-entered and the related transcript separated from posted transcripts.

    Note:

    Compare each transcript balance to the listing balance. If a listing balance differs from the transcript, reconcile to the NMF account. Correct any IDRS erroneous account balances using subsequent transaction processing.

    Area Office
    (CLC)
    Universal Location Code (ULC) Service Center
    21 01,02,03,04,05,06 Brookhaven
    22 11,13,14,16 Brookhaven
    23 22,23,25 Philadelphia
    24 51,52,54,56,57,78 Philadelphia
    25 59,65 Memphis
    26 31,34,38,55,61 Cincinnati
    27 35,36,37,39 Cincinnati
    28 58,62,63,64,71,72 Memphis
    29 41,42,43,45,46,47,48 Cincinnati
    30 73,74,75,76 Memphis
    31 81,83,84,85,86,87,88 Ogden
    32 82,91,92,93,99 Ogden
    33 68,77,94 Ogden
    34 33 Ogden
    35 Puerto Rico (66) International (98) Philadelphia
    36 95 Ogden

3.17.46.9.2  (01-01-2012)
NMF TDA Subsequent Transactions to IDRS

  1. Subsequent transactions are input to IDRS using the "NMF Subsequent Transactions to Accounts in TDA Status List" as the source document.

  2. Input transactions to IDRS. See IRM 2.4.14, IDRS Terminal Input Subsequent Transactions. Payments and Daily Area Office Remittance (DAR) transactions will still be input by the field. Their processing is unchanged and is separate from real-time processing.

    Note:

    Effective July 1, 2011, ANMF has been programmed to accept TC 538 and TC 539. TC 766 and TC 767 should no longer be used for TC 538 and TC 539 for IDRS input.

  3. Weekly the IDRS Subsequent Transaction List (TDA–50) will contain both account and block total information of the IDRS NMF–TDA input for each day.

    1. Compare block and account totals of the TDA–50 to the NMF Subsequent Transactions to Accounts in TDA Status List.

    2. If they do not agree, reconcile the listing to the NMF Subsequent Transaction to Accounts in TDA Status List.

    3. Correct any balance discrepancies by subsequent transaction processing.

    4. Special control is necessary to assure that IDRS update of subsequent assessment transactions (e.g., 270, 340, 360) are made during the matching 23C IDRS cycle because these transactions cannot be loaded to IDRS until their transaction dates are in the same cycle date as IDRS.

3.17.46.10  (01-01-2011)
NMF Balancing

  1. Any action taken on the ANMF System i.e., weekly assessment, status change, subsequent transaction, account transfer, etc. will generate a Recap. All Recaps are printed on 3 part paper. Part 1 is attached to the documents. Parts 2 and 3 are forwarded to RACS for journalization. After journalization, RACS will stamp the journal number on both parts 2 and 3. Part 2 is retained in RACS and filed. Part 3 is compared against the Service Center General Ledger Report by the Balancing function then retained in NMF.

    Note:

    The ANMF SC RECAP replaced Parts 2 and 3 of the NMF or RACS Recaps throughout this section. The instructions for parts 2 and 3 will be used only if manual journalization is necessary.

3.17.46.10.1  (01-01-2011)
Cut-Off Dates

  1. The NMF month end cut-off will be the last working day of each month. The RACS month end cut-off will be the 2nd day of the new month after the NMF cut-off. The majority of the reconciling items will be "dailys" which are pre-journalized. RACS will provide these pre-journalized items to NMF on a copy of Form 8166 for balancing purposes.

3.17.46.10.2  (01-01-2011)
Researching NMF for Balancing Purposes

  1. On December 14, 2009, ANMF converted from Informix to Oracle software. This changed the appearance of the Research screens and the method in selecting the menu options by clicking on the appropriate button. The TAB key and/or mouse are used to navigate from field to field within the screen.

  2. Enter the ANMF System with your log-in and password. The Database field may not automatically display ANMF. Click on the Connect button.

  3. When the MAIN menu appears, click the RESEARCH NMF button.

  4. On the research screen—select either of the following by clicking the appropriate button:

    1. Request NMF Transcript to order transcripts, or

    2. Research Open NMF Account, or

    3. Research Closed NMF Account.

  5. Upon clicking the Research Open or Closed buttons, the screen will default to the ADD mode and display the ENTITY screen which is denoted by the gray Tab at the top. This is also indicative of the Current screen. To QUERY entity information click the "ENTER QUERY" button, use the TAB key or mouse to enter the information in the respective field and click the "EXECUTE QUERY" button to submit the request. Any field on this screen can be queried. Use the entity screen to research the correct name, TIN, period ending, MFT, DLN, account balance, account status, etc. For example:

    1. To query the EIN field, enter the EIN.

    2. To query the SSN field, enter the SSN.

    3. To query the DLN field, enter the DLN.

    4. Enter the appropriate hyphens between numbers for the SSN, EIN and DLN formats. When completed, click the "EXECUTE QUERY" button.

      Note:

      Upon executing the query, the screen will display the gray colored Tab (current screen) and Teal colored Tabs at the top. Click the appropriate TAB to view Entity, Notices, Transactions, History, etc. of the account.

  6. To research the transaction screen, select the TRANSACTIONS Tab and click the "ENTER QUERY" button, use the TAB key or mouse to enter the information in the respective field and click the "EXECUTE QUERY" button to submit the request.

    1. To view the next transaction click the "NEXT" button.

    2. To view previous transactions click "PREVIOUS" button. Any field on this screen can be queried using the same steps as QUERY on the ENTITY screen.

    3. The DLN of the posting document can be queried from this screen to see if the document was posted to the correct TIN, period ending, MFT, etc.

    4. If the information you are researching is not located in the open file, click the "EXIT" button to exit the screen and return to the Research Menu. Click the Research Closed NMF Account button and follow steps 5 and 6 above.

  7. Additional database research screens are as follows. Each of the options listed below will prompt a screen which is self-explanatory and research can be performed on any field. These options are located on the NMF Processing menu.

    1. Research RACS Recaps.

    2. Research Processed F813 Cur Month.

    3. Research Posted Transactions Cur Month.

    4. Processed Nullify Up Requests.

  8. To logout click the "EXIT" button to exit the screen. This will return you to the MAIN menu. Then click the "MAIN MENU" button to exit the NMF PROCESSING MENU and return to the NMF USER MENU. If in the RESEARCH MENU, clicking the "EXIT" button will return to the NMF USER MENU. Click the "EXIT MENU" button and you will receive the following message:
    Are you sure you want to exit?
    Click the YES or NO button.
    Upon clicking YES, you will receive a message stating that "You have successfully logged out to the system. Remember to close your browser window" .
    Click OK and then the "X in the upper right hand corner to exit the Intranet" .
    You are now logged out of the system.

3.17.46.10.3  (01-01-2011)
Balancing

  1. To balance between RACS and NMF the following research tools may be needed each month:

    1. Current month's General Ledger File (GLF) from RACS—generated by status.

    2. Last month's Trial Balance

    3. Current month's Trial Balance.

    4. Current month's Recap of Journaled RACS Summaries from the NMF system—includes status changes. (figure 3.17.46-20)

      Figure 3.17.46-20

      This image is too large to be displayed in the current screen. Please click the link to view the image.
    5. Current month's RACS Daily Posting Summary (DPS)

    6. ANMF database transaction file

    7. Any supporting documentation for pre-journalized items (Form 8166; memo; etc.)

    8. NMF Postings for the Month of: __

  2. The GLF is the controlling document for balancing. The Subsidiary Trial Balance must balance to it.

3.17.46.10.4  (01-01-2011)
Identifying Journals (Weekly)

  1. Receive the GLF from RACS weekly.

  2. Using the NMF RACS Summary book, identify the SSN/EIN and money amount of each journal printed on the GLF.

  3. Check the GLF and RACS summaries for accuracy in three categories;

    • Account status

    • DR/CR

    • Money amount

      Note:

      For discrepancies, request status corrections, DR/CR corrections, and/or money amount corrections and forward to RACS for journal corrections.

  4. If all journals are correctly identified after matching the RACS summaries to the GLF, no further action is necessary until you receive the following week's GLF.

  5. If all journals are not identified by a RACS summary or supporting documentation, use the DPS (Daily Posting Summary) book in the RACS unit to identify the source of a journal.

  6. All journals should be identified on each GLF weekly.

3.17.46.10.5  (01-01-2011)
Matching NMF Subsidiary to RACS General Ledger

  1. Receive a Trial Balance listing printed on the last day of each month. Status 21 and 58 are combined on the trial balance; status 14, 22, 24, 53, 60, 71, 89 and 99 are shown separately on the trial balance. Although Child Support Obligation (CSO) (MFT 59) cases are included in all notice status on the trial balance, a separate trial balance for CSO cases is also generated.

  2. To determine if RACS and NMF agree, compare the GLF sum of the following to NMF: add the DR amount cumulative and subtract the CR amount cumulative. If that total matches the "bottom line" of the NMF trial balance, then no further balancing is needed. If they do not agree, then further balancing (reconciliation) is needed.

  3. If the totals do not agree, then:

    1. Review previous month's GLF cover sheet and any reconciliation sheet prepared to find and verify correction journals for the month.

    2. Using the previous month's trial balance and the current month's trial balance, check each posting identified on the GLF to see that the balance is correct. For a good working trail, write the journal number of each posting beside the TIN on the trial balance. If the account does not balance when all steps are complete, this will aid in identifying each posting.

    3. Check the posting date on the current month's trial balance to insure that each posting is identified by a journal number. If a journal was not received for a posted item, it will be treated as a reconciling item on the front cover sheet until the journal is received.

    4. An item by item check between last month's and the current month's trial balances may be necessary if steps (a), (b) and (c) do not resolve the discrepancy. If you are still not balanced then continue.

  4. Check the NMF status change Summaries or the Research screen for Status Change to determine if an account status has changed.

    1. A TC 400 (transfer out) with the account balance will generate a status change to 99.

    2. A TC 402 with an account balance will reactivate the account to the previous status.

    3. A TC 470 (TP claim pending) will generate a status change to 89.

    4. A TC 471 (reverses TC 470) will change an account status from 89 to the previous status.

    5. A TC 472 (used to reverse erroneous TC 470) same as TC 471.

    6. A TC 480 (OIC pending) generates a status change to 71.

    7. A TC 481 (OIC rejected) will change an account status from 71 to the previous status.

    8. A TC 482 (OIC withdrawn) same as TC 481.

    9. A TC 483 (correction of erroneous TC 480) same as TC 481.

    10. A TC 530 with zero money amount (write-off to 1830 acct.) will generate a status change to 53.

    11. A TC 530 with a money amount is used to correct an account balance in Account 1830 only.

    12. A TC 531 (reversal of TC 530) will change an account status from 53 to the previous status.

    13. A TC 520/524 will generate a status change to 89.

    14. A TC 521/525 will reactivate the account to the previous status.

    15. A TC 971 AC 63 will change an account status to 60.

    16. A TC 972 AC 63 will change an account status from 60 to the previous status.

  5. If all is balanced, go to step b. If conditions of step b are met, no further balancing is needed. If not, continue.

    1. If a TC 531 is input with a zero money amount, then an account status change is generated from 53 to the previous status and a TDA is reissued.

    2. A TC 531 input with a significant (not zero) money amount should equal the money amount of the original TC 530 less any credits. It is used to reactivate a pre-RACS 53'd account and must have a credit posting and a journal.

    3. A TC 532 with zero money amount (used to reverse erroneous 530) will generate a status change to the previous status.

    4. Research the new status for the journal number.

  6. An additional tool in balancing is the Daily Posting Summary (DPS) book located in the RACS unit. It lists all journals prepared and what status and accounts are debited and credited.

    1. The DPS book is set up in journal date order.

    2. Journal numbers and amounts are shown.

    3. This will also show the original journal number of a source document. If the missing journal is not located on last month's GLF cover sheet and there is no RACS summary for the journal number and no status change, then the DPS may be useful to find the source document that caused the RACS change. Follow the audit trial until you locate the journal or discover that a journal needs to be prepared. If after researching the DPS you remain out of balance, then continue.

3.17.46.10.6  (01-01-2011)
Matching Trial Balances by TIN

  1. Review by SSN/EIN each entry on the current and last months trial balance to resolve any balance discrepancy. List the discrepancies by SSN/EIN and the action needed to resolve each difference on the GLF cover sheet.

  2. If last month's balance on any SSN/EIN does not match the new balance, and a journal is located that changed the money amount, annotated the NMF trial balance beside the SSN/EIN with the journal number. This will help you next month when the journal number adjustment posts.

  3. Research entity changes to see if the SSN/EIN changed.

  4. If you are still out of balance, then continue.

3.17.46.10.7  (01-01-2011)
Research RACS Recaps

  1. If all indications show that a RACS Recap has not been received then research the system through the Research screen to see if a RACS Recap was generated. The Research transaction section will have a posting indicator field that contains the following indicators:

    Note:

    The ANMF SC RECAP summarizes the data from the NMF or RACS Recaps for batch journalization #141 and 142. See IRM 3.17.46.2.4 (4). The NMF Recaps are linked to the ANMF SC Recap by the 23C Date, DD portion of the Cycle, and print date.

    1. "R" will confirm the transaction posted on ANMF and a RACS Recap has been generated.

    2. "G" a generated transaction (TC 531) has been posted to the account. No Recap is generated. This account met TDA cumulation and the account status has been changed.

    3. "T" will confirm that a transfer-out (TC 400) RACS Recap was generated for that transaction.

    4. "L" will confirm that a transaction was input with a pre-journalized account through the load screen or through the Pre-Journaled Transaction screen by the DBA. A 99999–99999 account transcript is produced.

    5. "P" will confirm that a pre-journalized transaction was input and posted to ANMF, and that no RACS Recap was generated.

    6. "S" will confirm that a transaction posted to change the status of an account.

  2. QUERY the NMF database using the taxpayer's SSN/EIN and check each "Detail" file by clicking the TRANSACTION Tab of a taxpayer's record (not the entity portion) for the missing money amount.

  3. Annotate the GLF cover sheet for action pending on any of the above. There may be reconciling items in either NMF or RACS.

    1. NMF—a journal number on a general ledger sheet but no entry to the ANMF system.

    2. RACS—an entry on the NMF trial balance but no entry on the general ledger sheet.

  4. If you are still unbalanced, go back to the beginning of this section (TRIDOC) and retrace each step until you are balanced.

3.17.46.10.8  (01-01-2011)
Reconciliation Report—Form 3997

  1. After all accounts are reconciled and all accounts are in balance, a monthly report is prepared for transmission to the Headquarters.

  2. NMF will forward the month end balances to RACS for preparation and transmission of the Form 3997 to the Headquarters. Retain a list of all reconciling items to be used in the GAO audit. The reconciling items must include the TIN, MFT, Period Ending, transaction codes and amounts, DLN, Recap Summary Number for Post Journaled transaction codes or the Journal Number for Pre-Journaled transaction codes, and the reason it is a reconciling item. The list may be maintained using local procedures, i.e., personal computer (PC).

3.17.46.11  (01-01-2011)
NMF Account Review and Maintenance

  1. NMF account review and maintenance is fundamental to the accuracy of the taxpayer's account balance for notice and refund issuance as appropriate. Consideration must be given that the ANMF database is utilized by many functional areas such as Accounts Management, Collections, Customer Service, Exam, and Taxpayer Advocate Service in response to the taxpayer's inquiry.

3.17.46.11.1  (04-28-2014)
Penalty and Interest Review

  1. In January 1999, several program changes were made to the ANMF for the computation of Failure to Pay Penalty and Interest. They are as follows:

    1. Failure to Pay (FTP) penalty and interest on the FTP penalty will begin from the date of an unpaid assessment. If the liability on an account has been completely satisfied and a subsequent assessment is made, then FTP and Interest on the FTP penalty will be computed from the date of the unpaid subsequent assessment.

    2. FTP should not exceed 25 percent on any given NMF account.

    3. On accelerated notices where the Fourth Notice and TDA are generated simultaneously and have the same date, FTP and Interest will compute to the Fourth Notice Date.

    4. A 10 business day, FTP and interest free period will apply to any payment made to an NMF account with a liability equal to or over $100,000.

    5. A 21 calendar day, FTP and interest free period will apply to any payment made to an NMF account with a liability of less than $100,000.

    6. FTP will compute 1 percent at the end of the month after the Fourth Notice.

    7. FTP computation will consider previous credits with a transaction date prior to the unpaid assessment transaction date.

    8. Interest computation criteria:

    If then
    Prior to February 1980 Compute on a year, year, month, month, day, day, basis (YYMMDD).
    From February 1, 1980 to December 31, 1982 Calculate total days times the daily interest factor.
    From January 1, 1983 to current Interest compounded daily.
  2. For notices issued prior to January 1, 1997, the system will review accounts in notice status which are paid more than 17 calendar days after the date of first notice and compute accrued penalty and interest due.

  3. Notices issued after December 31, 1996 extended the interest—free period on payments received after the notice and demand to: 10 business days on accounts $100,000 and over + 7 days,

  4. On accounts under $100,000 the period is extended to 21 calendar days + 7 days.

  5. If the accruals are $10.00 or more, the system will generate the first notice Form 6335, and update the penalty and interest notice date. The notice will include the standard statement for penalty/interest accruals.

  6. If additional penalty and interest is not paid within 45 days, the system will generate a penalty/interest review transcript. This transcript will only be generated once and the account will then be systemically purged.

    1. If the accruals do not meet TDA criteria and are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ consider the account closed.

    2. If the accruals are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ assess the accruals and bill the taxpayer, using the Alternative Notice System, then input a TC 530 cc 09. Document notice issuance in history.

    3. If the accruals are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ assess the accruals and bill the taxpayer, using the Alternative Notice System, then input a TC 530 cc 39. Document notice issuance in history.

    4. If the accruals meet TDA criteria, prepare Form 5734 with a doc. code 54 or Form 3809 to assess the accruals indicated on the transcripts. Although the transcript will show a balance due of zero, the interest accrual section of the transcripts will show the amount to be assessed.

  7. Weekly, accounts scheduled for issuance of Notices/TDAs which contain reversal of erroneous abatements (TC 860 unreversed) will generate an Accounts Maintenance transcript and an incorrect notice will be generated without any penalty and interest computations. These notices must be found, via the transcript, and destroyed. Penalty and interest must be manually computed for these accounts and a notice reissued.

  8. Weekly, an Accounts with Reversal Code Problems list will be generated for accounts scheduled for notice/TDA issuance that contain transactions loaded onto the database without a transaction code to reverse. Penalty and interest must be manually computed and a manual bill must be prepared.

3.17.46.11.2  (01-01-2015)
Penalty and Interest Computations

  1. The Accounting Branch is responsible for the computation and assertion of penalty and/or interest under the following conditions:

    1. NMF accounts paid while in notice status.

    2. Issuance of 4th notice, and issuance of TDAs for NMF accounts requiring entry of accrued penalty and interest.

    3. Refund of outstanding credit balances on NMF accounts.

  2. The system will compute and assess penalty and interest for all NMF accounts, and NMF credit balance accounts. See IRM 3.17.46.11.4.

    Exception:

    If the following conditions exist on the account:

    1. Unreversed TC 860.

    2. Any unmatched reversal transaction code that carries money.

    3. Abusive Tax Shelter assessments involving 120 percent interest.

  3. Abusive Tax Shelter assessments are identified with Reference Code 221, Tax Motivated Transaction Amount and Reference Code 222, Tax Motivated Interest Amount which reflects the use of 120 percent interest in the TC 340 amount.

    Note:

    This law was repealed in 1989, therefore it only applies to interest on returns starting in 1985 and ends with returns having due dates prior to 1990. See IRM 20.2.5.8, Tax Motivated Transaction (TMT) Interest.

    1. If the assessment contains one of these two Reference Codes, input "120% Interest" in the Cross Reference field when establishing the account.

    2. Interest accruals on these abusive tax shelter assessments must be computed manually.

  4. At times there may be special circumstances when a manual computation of penalty and/or interest accruals may be required, such as:

    • Armed Forces Combat Zone— IRC 7508. A posted TC 502 suspends the penalty and interest.

    • 1 percent penalty start date if other than Fourth Notice.

    • Large Corporations require additional 2 percent interest.

      Note:

      C-corporations owing taxes over $100,000.00 and not full paid within 30-days of the notice (23C date) may get charged an additional 2%. See IRM 20.2.5.8, Large Corporate Underpayment (LCU).

    • Interest rate ordered by Tax or Bankruptcy Court which differs from IRS normal rate.

    • Netting of interest resulting from a deficiency assessment and credit interest paid on a prior refund.

    • An abatement posted to adjust the tax liability only and not penalty and interest.

    • Abusive Tax Shelter– 120% Interest

    • Reversal of Erroneous Abatements– TC 860.

    • Unmatched reversal transactions with money.

    • Accounts where prior credits are transferred-in to an account thereby making a penalty and interest calculation incorrect.

      Note:

      See IRM 20.2.8.6, Reasons for Restrictions, for a list of additional reasons interest needs to be manually computed.

  5. Exception Code "M" and "U" are available for input through the Original Load screen or Manual Interest and Penalty Update screen.

  6. The Accounts Flagged for Notice/TDA Listing now includes an Exception Code field. Accounts identified with the "M" or "U" will require manual computation of interest and/or penalty accruals and manual issuance of the 4th notice and/or TDA. The exception code "M" accounts appearing on the list must be worked within 5 days of receipts.

    Note:

    Exception Code "M" will suppress the notice.

  7. Upon calculation of interest and/or penalty, access the Manual Interest and Penalty Update screen and enter Exception Code "U" to update the penalty and/or interest accruals. See IRM 3.17.46.7.3 (4).

  8. Manually issue the 4th notice/TDA through the Reissue Notice screen.

  9. After issuance of the notice/TDA, exception code "M" must be replaced so that it will appear on the future Exception Code "M" Listing. See IRM 3.17.46.11.3.

3.17.46.11.3  (01-01-2011)
Exception Code "M" Listing

  1. The Exception Code "M" List will be generated one week before the end of the month. The List will contain all NMF accounts, excluding status 53, that contain exception code "M" . These accounts will require manual update of penalty and interest accruals to the ANMF database.

  2. After calculation of accruals is complete, enter through the Manual Interest and Penalty Update screen.

3.17.46.11.4  (01-01-2015)
Credit Balances—Refund Returns

  1. The Credit Balance Account Listing which generates weekly is a management tool which can be used for monitoring of inventory, detecting processing trends, and ensuring timely disposition of Credit Balance Accounts.

    1. The report will sort by TIN order. The ANMF Account Balance date of the credit will be reflected as well as the number of days aged in the "Days AGE" column. A weekly and cumulative total number of accounts are provided.

    2. NMF Technician should utilize the report to facilitate research of credit balances. Appropriate actions for disposition of credit must be annotated in the Action to be Taken column of the report.

    3. Maintain annotated copy of the report for the official file.

  2. The system will produce a credit balance transcript the first week the account becomes a credit balance. Subsequently, the system will produce another credit balance transcript 26 cycles later. After the account is in credit balance for one year, a credit balance transcript will be generated each week. Review all credit balance transcripts to assure that all prescribed actions are taken.

    1. Verify that all penalty and interest accruals due on the account have been assessed. Compute and assess all penalty and interest accruals due on the account. If the new balance due is ≡ ≡ ≡ ≡ ≡ ≡ input a TC 530 CC 09. If the accruals are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ assess the accruals, bill the taxpayer using the Alternative Notice System then input a TC 530. See IRM 3.17.46.7.7 (2) d for appropriate closing code.

      Note:

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

    2. Complete research is required on all credit balances to ensure proper offsets and refunds are made. Complete research includes both NMF and Master File. NMF research includes open accounts, closed accounts and the History sections of each. The IDRS Command Codes On-Line Entity (OLE) and Corporate Files On-Line (CFOL) are recommended as excellent research tools.

    3. If a known condition does not prevail indicating that the credit is proper, such as a payment with Form 7004, Application for Automatic Extension of Time to file Certain Business Income Tax, Information, and Other Returns, for Political Activity Cases, research NMF and Master File to determine if a balance due exists. If an open account is located, transfer the credit to the NMF account first. If you apply the credit to another NMF account, add an explanation of the transfer to the History section of both accounts. If no open NMF account exists and an open balance exists on the MF, then transfer the entire credit to the MF account. For transfers within NMF, transfer only up to the amount in debit plus accruals. Refund any excess credit via the manual refund procedures.

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    5. If research discloses that the account for which a payment was intended is a zero balance, 53'd ULC, See IRM 3.17.46.12.1, Currently Not Collectible Accounts.

    6. If research discloses that the credit is a credit elect for a future NMF return, than the credit should remain on the account until the return that the credit elect is intended for is received.

    7. If no outstanding or potential (adjustment pending) liability exists, refund the overpayment. Prepare Form 3753 or Form 5792 as instructed in IRM 21.4.4.4, Preparation of Manual Refund Forms. Forward to the Manual Refund function for DLN numbering, schedule number and schedule date. RACS will forward Form 3753 or Form 5792 with Form 813 to NMF for input of the TC 840 and TC 770 to the NMF account.

      Note:

      Ensure that history item is input on same day that the Form 3753 or Form 5792 is prepared.

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ See IRM 3.17.46.12.3. Form 2007 should only be prepared if manual input of TC 607 is necessary.

    Note:

    A NMF transcript may be used in lieu of Form 2007.

    1. Forward Form 2007 for numbering and preparation of Form 813.

    2. Forward Form 2007 and Form 813 to RACS for input through the Form 813 Block Control screen.

    3. RACS will forward Form 813 and Form 2007 to NMF for input of the TC 607 to the NMF account through the Subsequent Transaction screen.

  4. If an account is in TDA status and a credit balance remains after the cycle balancing, contact the Area Office to confirm posting; if proper and no additional liability is disclosed, refund the overpayment.

  5. If unable to apply or refund the overpaid amount as instructed above, transfer the credit to the Excess Collections Account 6800 (money held by IRS one year or more) or the Unidentified Account 4620 (money held by IRS less than one year), as appropriate. Prepare Form 8758/3809 using TC 820 for debit items and a TC 700 for credit items and forward for numbering, batching, blocking, etc.

  6. If the credit balance is to be refunded, compute interest on the amount as required by IRM 20.2.4, Overpayment Interest.

    1. Prepare Form 5792 (Form 3753 if not on IDRS) entering amount of credit balance, interest and total amount to be refunded; secure the refund date and enter during preparation. Input Form 5792 to IDRS and forward to the refund function. RACS will forward Form 5792 and Form 5147 with Form 813 to NMF for input of the TC 840 and TC 770 to the NMF account.

      Note:

      Prepare Form 5792 as instructed in IRM 21.4.4.4, Preparation of Manual Refund Forms. Ensure that history item is added to the account on the same day of the preparation of the Form 5792.

    2. Prepare Form 3753 for an account not on IDRS. Forward to the Manual Refund function for DLN numbering, schedule number and schedule date. The Form 3753 and Form 813 will be forwarded to RACS for input to the Form 813 Block Control screen.

      Note:

      Prepare Form 3753 as instructed in IRM 21.4.4.4, Preparation of Manual Refund Forms. Ensure that history item is added to the account on the same day of the preparation of the Form 3753.

    3. If a refund check has been cancelled and the credit re-established on the NMF account and the check is to be re-issued, prepare Form 3753 or Form 5792 in the amounts posted to the account. Do not allow interest from the date of the first check to the issuance of the 2nd check unless specifically requested. Such as, a check being returned due to an IRS error, e.g., mailing it to the wrong address.

  7. Care should be taken to thoroughly document all actions taken on a credit balance account. Each separate action, from the time a Credit Balance transcript is first generated through final resolution of the credit balance condition, should be annotated on the History screen.

    Note:

    Input history items on the same day of the action taken. History items should be clear and concise so that both ANMF and research users understand all actions taken.

  8. Although a second and third credit balance transcript is generated every 26 cycles after the account originally becomes a credit balance, follow-up should be made with other functions (i.e., OIC, Appeals, etc.) that may be utilized to resolve the credit balance condition. Follow-up action should be taken at least every two months. Also, be sure to input a history item when forwarding the Credit Balance Transcript to another function for resolution.

3.17.46.11.4.1  (01-01-2011)
Form 1099 INT List

  1. The 1099 INT List contains all unreversed refund interest ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ which posted to the ANMF database from January through December. Print the list no later than January 15th of each year. See IRM 3.17.46.15.4 (4) t. To obtain the report:

    1. Access the Main Menu and select Option #6

    2. Select: Generate 1099 List

    3. Select: Print 1099 List

  2. Forward the 1099 List to the Manual Refund function for issuance of 1099–INT statements to NMF taxpayers. The taxpayer(s) must receive the Form 1099-INT by January 31st of each year.

    Note:

    Effective January 2007, an ANMF file is uploaded to the 1099 database which populates the Form 1099-INT, thereby minimizing manual preparation.

3.17.46.11.5  (01-01-2015)
Non-Master File Erroneous Refund Procedures

  1. An Erroneous Refund (ER) is defined as "any receipt of money from the Service to which the recipient is not entitled." Examples of ERs are:

    • Misapplied payments

    • Incorrect refundable credits (TC 766)

    • Multiple TC 840s for the same overpayment

    • Refunds issued after expiration of the Statute of Limitations

    • Refunds issued to the wrong taxpayer

  2. There are five types of ERs: Category A1, Category A2, Category B, Category C, and Category D. Only Category D ERs are processed by the Accounting ER Unit. See IRM 21.4.5.4 for details on each category.

  3. NMF ERs initiated by the NMF unit are classified as Category "D" Non-Rebate ERs. The ER Statute Expiration Date (ERSED) for recovering the Non-Rebate ER is two years. The ERSED can be five years if the taxpayer deliberately or negligently caused the ER.

  4. If the ERSED (refund transaction date) for the erroneous refund has expired, then:

    • Notate in History section "ERREF Statute Expired" and IDRS if the account is controlled.

    • Prepare a history sheet documenting any action taken.

    • Attach a transcript of the account.

    • Complete Lines 1–10 of Form 14165, Erroneous TC 840/846 Report as instructed in Refund Inquiries, Erroneous Refunds IRM 21.4.5.4.6.

    • Forward the case to the Campus ER function.

  5. If the ERSED for the erroneous refund has not expired, then:

    1. Use the IDRS CORRESPONDEX to send a 510C Refund in Error, Return Check letter. The letter will include: Date of Demand which is determined by adding 7 work days from the input date of the letter; total amount of the refund that the taxpayer received; date of refund; amount that the taxpayer needs to return which may include interest; date the repayment needs to be received by IRS; contact person and telephone number (Customer Service, 1-888-829-7434).

      Note:

      See IRM 20.2.7.6, Erroneous Refunds - IRC 6404 (e), regarding interest computation and payment grace periods.

    2. Print a copy of the completed 510C letter.

    3. Notate in the History section "510C/TO/TP/ERREF."

    4. Take action necessary to correct the erroneous refund (misapplied credit, duplicate credit, etc.).

    5. If the erroneous refund was not the taxpayer's fault, and transferring or reversing the credit creates a debit balance, input a TC 470. This will prevent the taxpayer from receiving notices for 6 months. After six months, the TC 470 will be removed and the taxpayer will receive a notice.

    6. Staple any documents substantiating the ER to the history sheet. The history sheet must contain all actions taken. Include the following information on the history sheet: erroneous refund category and cause; documentation of any action taken; print of the entity and tax period; printed copy of the 510C letter.

    7. Complete Lines 1–10 of Form 14165, Erroneous TC 840/846 Report, as instructed in Refund Inquiries, Erroneous Refunds IRM 21.4.5.4.6.

    8. Forward the case to the Campus Erroneous Refund function.

    Note:

    The following link provides a copy of the 510C letter in the Researching and Resolving Erroneous Refunds course book 2493-701 page JA-14: http://coursebooks.enterprise.irs.gov/Books/IMF%20Accounting/2493-701.pdf

3.17.46.11.6  (01-01-2011)
Account Review

  1. A report entitled the "T/C 520 Listing " is available from ANMF. The report will identify all unreversed T/C 520s categorized by Area Office then TIN order (EIN first sort, SSN second sort). An age indicator will precede the TIN as follows:

    If Then
    90–179 days— no asterisk
    180–364 days— one asterisk
    1 year or older— two asterisks
    1. The report must be produced at least once a quarter. Transcripts will not generate from these reports.

    2. The "T/C 520 Listing" will reflect the total number T/C 520s posted to ANMF as of the current date.
      The original "T/C 520 Listing" will be sent to the appropriate Insolvency Function via memo for validation of accounts with an age indicator (two asterisks) of one year or older.
      The appropriate function must respond by annotating the validation in the Action to be Taken column on the report. A response should be received within 30 days from the date of the "T/C 520 Listing" .

    3. Maintain annotated reports as an official file copy for audit trail purposes.

  2. If an adjustment is pending or a payment is not applied to an account in TDA/notice status, the appropriate function or Campus personnel will suspend collection activities and input to IDRS a Collection Closing Code of 90 or 93 with a TC 470; IDRS will generate a Form 5147 for the transaction to the Cincinnati Campus Accounting Branch.

    1. Input a TC 470 with the appropriate closing code through the Subsequent Transaction screen of the NMF account. Include in the History section the employee number of the preparer of the Form 5147. If the account is not in status 89, the TC 470 will move it to status 89. If the account is in status 89, the TC 470 will update the Claim/Adjustment Pending files. This will facilitate the 90-day, 180-day, 360-day and yearly follow-up transcript for the life of the statute. Send Form 5147 to Returns Files.

    2. After 90 days have elapsed, a transcript will be generated to review the account and if the credit or adjustment has not been applied, forward the account transcript to the originator. Update the History section that the transcript has been sent and the date it was sent. After 180 days has elapsed a TC 472 will be systemically posted and the account will move back to its original status.

    3. If the account contains a TC 520, a transcript will be generated after 90 days has elapsed. Review each transcript to determine if the TC 520 is 90 or 180 days old. If the TC 520 is not one year old, the transcript may be destroyed. Use the 360 day transcript to prepare a contact memo to the local insolvency office to verify if the TC 520 is still valid. If Special Procedures states that there is no record of the TC 520, a memo to the appropriate Appeals office should be prepared requesting the same information. If Appeals states that there is no record again, prepare a Form 3177 to input a TC 522 to the system and resume normal Notice/TDA issuance.

  3. If the payment or adjustment does not satisfy the liability and the remaining balance exceeds normal TDA tolerance, prepare Form 3177 for input of TC 471. When TC 471 posts to IDRS the status will systemically change from 89 to status 26.

    1. If the adjustment satisfies the liability within normal TDA tolerances, input TC 530 with closing code 09 through IDRS using REQ 77.

    2. If the adjustment or payment has satisfied the liability, leaving a zero balance, and the account is in status 26 on IDRS, input a STAUP 12 so the account will drop off IDRS.

    3. If the module is no longer on IDRS or is in status 12, take no terminal action.

  4. An account transcript will be systemically generated when an abatement of tax transaction code posts to an NMF account.

  5. The above procedures do not apply to Non-Petitioning Spouse accounts.

3.17.46.12  (01-01-2011)
Write-Off Accounts and End of Fiscal Year Processing

  1. Certain accounts will be written off as currently not collectible.

3.17.46.12.1  (01-01-2011)
Currently Not Collectible Accounts (NMF status 53, Account 1830)

  1. TDA Eligible Accounts: If the account is eligible for TDA status i.e., appropriate notices have been issued, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ then the account will appear on the NMF ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ for Notice/TDA Issuance list. If Compliance advises acceleration to TDA status, input of a "Q" in the Notice Type field of the Notice Correction screen to generate a TDA regardless of the debit amount. Prepare Form 3177 for input of the TC 530 with a zero money amount to the NMF account. See IRM 3.17.46.7.7 (2) d.

  2. Notice Status Accounts: Some notice status accounts (other than TDA) may be reported currently not collectible by Compliance Division. In these cases Form 53, Report of Currently Not Collectible Taxes, and a copy of the taxpayer notice (other than the TDA) will be submitted to accounting by Compliance Division for the input of a TC 530 with a zero money amount to the NMF account. Compliance should provide the closing code on Form 53. If the closing code is not included on the Form research IDRS. If it is not posted to IDRS or entered on the form contact the originator. Refer to instructions in (6) below.

  3. Tax Delinquent Accounts: Compliance will input TC 530 to IDRS which generates Form 5147 with doc. code 77. Cincinnati Campus Accounting will input the TC 530 with a zero money amount to the NMF account to generate a status change to 53 for an account not presently in 1830.

    Note:

    Reject TC 530 request back to the originator when there is an unreversed Installment Agreement (TC 971 AC 63) on the account.

  4. For notice status accounts to be reported as currently not collectible, receive various forms of notification (Form 53, Form 3177, or Memo).

    1. Number the various documents and prepare Form 813 with the item count and zero money amount.

    2. RACS will enter the Form 813 information using the Form 813 Block Control screen.

    3. RACS will forward Form 813 and the related documents to NMF for input to the NMF account through the Subsequent Transaction screen.

  5. For delinquent status accounts (TDAs) on IDRS, a Form 5147 will be received. The Form 5147 will reflect a TC 530 with the account balance amount shown on IDRS. Input a TC 530 with zero money amount through the Subsequent Transaction screen.

  6. TDA accounts not yet on IDRS or were on IDRS but dropped off will be handled as follows:

    1. Form 53, Report of Currently Not Collectible Taxes, will be forwarded to the numbering function. Review for signature.

    2. The numbering function will number Form 53 with doc. code 77 and prepare a Form 813.

    3. Forward Form 813 and Form 53 to RACS for input using the Form 813 Block Control screen.

    4. RACS will forward Form 813 and Form 53 to NMF for input of TC 530 with a zero money amount to the NMF account through the Subsequent Transaction screen.

  7. If a TC 530 is input through the LOAD ULC–TRANSACTION screen or the Subsequent Transaction screen of the ANMF system, the cursor will automatically be positioned at the Closing Code field of that screen. If the Closing Code is not present on the transaction document, contact the originator.

3.17.46.12.2  (01-01-2011)
Reopening and Reactivating Currently Not Collectible Accounts (53'd)

  1. Reactivated—If the Area Office determines a 53'd account is now collectible they will submit a TC 531 with zero money amount (to activate account to its prior status).

    Note:

    NMF will establish the account on IDRS and prepare Form 3177 to request input of a TC 531 with zero money amount to the NMF account. This will move the account to status 22.

  2. If an Entity Change Transaction Code 014 or 015 posts to an account currently in status 53, the system will generate an Accounts Maintenance transcript. This transcript will be used to determine if the TC 530 Closing Code was either an 03 or 12 (unable to locate or contact).

    1. If the Closing Code is either 03 or 12, NMF will prepare Form 3177 with a TC 531 (zero money amount) for input to the account through the Subsequent Transaction screen. A re-issue TDA will be systemically generated.

    2. If the Closing Code is other than 03 or 12, destroy the generated transcript.

3.17.46.12.3  (01-01-2011)
Debit/Credit Accounts Written-Off

  1. NMF accounts are systemically written off each week:

    1. Small Credits (less than $1.00) - posts with TC 607.

    2. Small debits (less than $5.00) - posts with TC 606.

    3. Expired Collection Statute accounts except Statuses 71 and 89 are systemically written-off to the 6600 account.

  2. Form 3177, Notice of Action for Entry on Master File, is used to write-off an NMF account to the 1830 Account.

  3. Form 53, Report of Currently Not Collectible Taxes, is received from the Compliance to write-off an account into the 1830 account. Form 53 should be numbered with a doc. code 77 and a Form 813 prepared. Review the following information prior to numbering:

    1. TIN

    2. Period ending

    3. MFT

    4. Taxpayer name

    5. Required Signature(s)

    Note:

    Research NMF to validate a–d above and to insure that the account has not already been 53'd. If the account is in status 53, reject Form 53 to the originator. If signature of originator and/or signature of manager is missing reject to the originator or Area Office.

  4. Form 5147, will be received from RACS with a Form 4861, NMF Block Summary. Input a TC 530 with a zero money amount to the NMF account through the Subsequent Transaction screen.

  5. Use a TC 530 closing code 09 to remove amounts ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Use a TC 606 to write-off a debit balance of less than $5.00. If no closing code is present use TC 530 CC 39 for amounts greater than $200.00.

3.17.46.12.4  (01-30-2013)
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  1. ANMF systemically writes-off accounts on a weekly basis where the Collection Statute has expired 60 days or more.

    Exception:

    Child Support Accounts, MFT 59, bypass the 60 day criteria.

    1. The systemic write-off DLN is numbered with a 77 doc. code and blocking series 555.

    2. A recap is created for each block of 50 DLNs weekly for the transactions being written off. The recap is entitled "NMF Non-SCCF Recap." Print the recap on 3 part paper. Maintain part 1 in NMF and distribute parts 2 and 3 to RACS for journaling. RACS will Debit 6600 and Credit 1322, 1324, or 1830.

      Note:

      The ARECAP is used for batch journalization in lieu of the NMF Non-SCCF Recap. See IRM 3.17.46.2.1.

    3. A listing of NMF accounts (including TIN, tax period, and CSED) that were systemically written off will be created weekly by the DBA for print as an official file copy. This replaces the CSED listings for Status 22 and 53.

    4. ANMF will permit manual input of TC 606 and TC 608 as well as the reversals TC 607 and TC 609 when absolutely necessary. This should not be used to bypass the systemic process.

      Note:

      Whenever there is a "previously" posted TC 606/607 or a TC 608/609 the ANMF system WILL-NOT systemically post another. If the account needs to be re-written off then it must be done manually.

  2. Use the following procedures in the event a manual TC 607 or TC 609 is required:

    1. Request NMF transcript and code transcript with TC 607 or TC 609 next to account balance.

    2. Forward the transcript to the numbering function in Accounting for assignment of a doc. code 77 DLN and preparation of Form 813.

    3. Forward the transcript with Form 813 to RACS for input through the Form 813 Block Control screen.

    4. RACS will forward the NMF transcript and From 813 to NMF for input of the TC 607 or TC 609 to the NMF account through the Subsequent Transaction screen.

      Note:

      Manual input of TC 607 and TC 609 must be accomplished on a Monday date and subsequent posting(s) to the account must be completed by Wednesday of the same week. This will provide ample time for posting to the account before systemic write-off.

  3. Use the following procedures in the event a manual TC 606 or TC 608 is required:

    1. Request NMF transcript and code transcript with TC 606 or TC 608 next to account balance.

    2. Forward the transcript to the numbering function in Accounting for assignment of a doc. code 77 DLN and preparation of Form 813.

    3. Forward the transcript with Form 813 to RACS for input through the Form 813 Block Control screen.

    4. RACS will forward the NMF transcript and Form 813 to NMF for input of the TC 606 or TC 608 to the NMF account through the Subsequent Transaction screen.

3.17.46.12.5  (01-01-2011)
Zero Balance NMF Accounts

  1. Any NMF account which has had a zero balance for 30 days or more and no further penalty or interest accruals are due will be systemically purged to the Closed Files of the database. An NMF Accounts Purged to Closed list will be generated each month and printed by the DBA. This listing contains abbreviated information on those accounts which have been systemically purged. A copy of the Purge to Close listing will be given to the Collection function for the input of a TC 131.

  2. Review "zero" balance accounts for an unreversed TC 582. See IRM 5.12.3.2.1 (5) regarding the necessity of a manual lien release. Employees of functions with access to the Automated Lien System (ALS) will input lien release requests in these situations. For those functions that do not have access to ALS, determine the Centralized Lien Unit (CLU) lien release contact on the IRS Intranet by going to:

    • IRS Homepage, then click on

    • SERP, then click on

    • Who/Where, then click on

    • Lien Payoff/Release Contact Numbers

    An internal use only telephone number is also provided along with the contact information provided on the CLU Website. Ensure all email communications regarding liens are via secure email.

3.17.46.13  (01-01-2011)
The Automated Non-Master File

  1. The ANMF System replaced the manual NMF accounting process, i.e., posting to ULCs. Index Card Generation also resides on the ANMF System.

  2. All users should be familiar with ORACLE SQL Perform Commands.

  3. All work will be received in blocks. Each block will have an associated Form 813, Document Register, which must be entered into the ANMF system by RACS personnel. However, Form 813 prepared for No-Remit NMF Extensions of Time to File, entity changes and new accounts transferred-in are not entered through the Form 813 Block Control screen.

  4. Form 813 must be established on ANMF. For integrity purposes, Form 813 cannot be input to the system by the same Function entering the transactions.

  5. The ANMF System will not accept an account which duplicates an existing Primary Key (TIN, MFT and period ending). If this occurs, a "Dummy" tax period ending must be used when establishing the account.

  6. All assessments will require an Abstract Number for establishment.

  7. The system has one MAIN menu. Each user of the system will have a unique profile which displays only those options for which that individual has authority to access.

  8. Under the ANMF System, assessments will be either pre-journalized or post-journalized based on the 23C date.

    1. Assessments made to protect the assessment from being barred by the statute of limitations or to expedite the collection process will be pre-journalized as daily assessments.

    2. Assessments where the statute of limitations is not imminent or no specific immediate assessment date is requested or required will be post-journalized as weekly assessments.

3.17.46.13.1  (01-01-2011)
Entering and Exiting the System

  1. Entering the system is accomplished by typing a user name (login) and password in the Logon box. Submit requests for a login and password via OL5081. Both will be issued to the individual by the Systems Administrator after security clearance.

    1. Type a pre-determined login in the "Username" field. Use the TAB key or mouse to move the cursor to the next field.

    2. Type a password in the "Password" field.

    3. The Database may not automatically display ANMF. Click the "Connect" button to access the ANMF application.

    4. Entry of your login and password will prompt the NMF USER MENU screen.

  2. To exit the screen click the "EXIT" button. This will return you to the previous menu. Then click the "EXIT MENU" button which will return to the NMF USER MENU. Upon clicking the "EXIT" button, the following message will appear:
    Are you sure you want to exit?
    Click the YES or NO button
    Upon clicking the YES button, a message will display stating that "You have successfully logged out of the system. Remember to close your browser window" .
    Click OK and then the X in the upper right hand corner to exit the Intranet.

3.17.46.13.2  (01-01-2011)
NMF Account Transcript Requests

  1. A "taxpayer friendly" transcript can be requested via ANMF in place of the hand written Record of Account and sent to the taxpayer. The original transcript can still be requested for internal use only. A transcript reflects an assessment and any subsequent transactions to that assessment and may not represent the entire liability for a particular tax period. An official NMF transcript, either the internal use only (figure 3.17.46-21) or the "taxpayer friendly" transcript should not be confused with a Certified Transcript.

  2. Provide NMF Account Transcripts of all open NMF accounts, not just the TDA in question, when a transcript request is received that is tax period specific.

  3. Select the RESEARCH NMF option from the main menu and then click the REQUEST NMF TRANSCRIPT button.

    Figure 3.17.46-21
    This image is too large to be displayed in the current screen. Please click the link to view the image.
  4. The NMF TRANSCRIPT REQUEST - ENTRY SCREEN will appear. Upon initial selection, the screen will default to the ADD mode. If you know the "primary key" (TIN, MFT, and Period Ending) you can request transcripts without first researching for the account, otherwise follow the instructions in IRM 3.17.46.13.3 below. Transcripts will be generated the day following input of your request and will be forwarded by NMF based on employee number.

    1. The TRANSCRIPT REQUEST screen may also be accessed from the RESEARCH NMF DATABASE screen with the same command.

    2. Use the TAB key or mouse to enter the required information in each field.

      Note:

      Enter a "U" in the Transcript type field to request a User Friendly transcript, otherwise leave blank.

    3. Click the SAVE button on the Toolbar at the top of the screen to submit your request(s).

    4. Click the ADD button to enter additional requests. All fields are required.

    5. If the "primary key" entered does not match a primary key of an account on either the open or closed files of the database, you will receive the message "Account not on database—correct invalid entry" .

    6. When all requests are entered, click the EXIT button to exit the screen and return to the previous menu.

  5. All requested NMF Transcripts will include the related History file for that account. These history items will be printed at the end of each transcript.

3.17.46.13.3  (01-01-2011)
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  1. The Research screens enable you to view a case file for an account. Researching the NMF database can be performed on any field on the screen. However, the TIN, MFT and Name Control fields are "indexed" and will provide the fastest response. Research can also be performed on specific transactions and entity changes. Select the RESEARCH NMF option from the main menu.

    1. Upon clicking the RESEARCH OPEN NMF ACCOUNT button, the NMF ENTITY FILE-RESEARCH SCREEN will appear and default to the ADD mode.

    2. Click the ENTER QUERY button. The cursor will move to the TIN field. After the TIN, use the TAB key or mouse to enter other specific information such as MFT, Period Ending, etc. click the EXECUTE QUERY button to commit the request.

    3. To view the NOTICE STATUS, TRANSACTIONS, HISTORY SECTION, etc. click the appropriate TEAL colored Tab at the top of the screen. The GRAY colored Tab displays the current screen.

    4. If the record has more than one transaction, click the "NEXT" or "PREVIOUS" button on the Toolbar to view the related transactions.

    5. When your research is completed, click the EXIT button to return to the previous menu.

  2. Researching closed accounts can be performed on any field on the screen. However, the TIN, MFT and Name Control fields will provide the fastest response.

    1. Click the RESEARCH CLOSED NMF ACCOUNT button, the NMF CLOSED ENTITY FILE RESEARCH SCREEN will appear and default to the ADD mode.

    2. Click the ENTER QUERY button. The cursor will move to the TIN field. After the TIN and/or other specific information such as MFT, Period Ending, etc. is entered, click the EXECUTE QUERY button to commit the request.

    3. To view the NOTICE STATUS, TRANSACTIONS, HISTORY SECTION, etc. click the appropriate TEAL colored Tab at the top of the screen. The GRAY colored Tab displays the current screen.

    4. If the record has more than one transaction, click the "NEXT" or "PREVIOUS" button on the Toolbar to view the related transactions.

    5. When your research is completed, click the EXIT button to return to the previous menu.

  3. HISTORY—can be queried in either the OPEN or CLOSED ENTITY FILES by using the procedures in (1) and (2) above. Click the TEAL colored HISTORY Tab to bring up any associated HISTORY for the account which will default to the ADD mode which will automatically populate the TIN, MFT, PERIOD ENDING and DATE OF ENTRY fields. Required fields are as follows:

    • History—comments about the action being taken on the account.

    • IDRS Number—employee number.

    • Click the SAVE button to commit the entry.

    • To ADD additional information you must click the ADD button and then the SAVE button.

3.17.46.13.4  (01-01-2011)
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  1. The Block Control is the input of Form 813 by the RACS function into the ANMF system. It contains the item count of documents in a block of work and the debit and credit amount for that block. All work entered into the ANMF system must have a Form 813 prepared and this information must be input through the Form 813 Block Control screen.

    Exception:

    No-Remit, NMF Extensions of Time to File, Revenue Procedures (Rev. Proc.), closing agreements, ADJs, accounts transfer-in and entity changes will not be entered through the Form 813 Block Control screen.

  2. Select the NMF BLOCK CONTROL/CORRECTION option from the Journal Main menu. The FORM 813 BLOCK CONTROL SCREEN will appear and default to the ADD mode.

    1. All fields are required and must be entered twice identically for verification. The Input Date field is generated. Input the Form 813 date or the 23C date, if different, as the Transaction Date.

    2. Click the SAVE button to commit the entry.

    3. Click the ADD button to enter additional information and then click the SAVE button upon completion of each block entered.

    4. When all blocks of work are entered, click the EXIT button to return to the previous menu.

  3. Research on the Form 813 Block Control screen is accomplished using the DLN.

    1. Click the ENTER QUERY button. The cursor will move to the first field in the screen, the Input Date. If this is not the field that you wish to research, press the TAB key or use the mouse until the cursor is in the field that you want to search.

    2. After the research information is entered, click the EXECUTE QUERY button. If a record(s) is found it will appear on your screen.

  4. This research may be needed to correct Form 813 Block Control by using the EDIT feature on the Menu Bar (very top of the screen); clicking the ADD or REMOVE button on Toolbar. After NMF has analyzed a Block out of Balance (BOB) Summary, the Error Register and the Unprocessed Block lists and determined that the cause is an error on the Form 813 Block Control, NMF will annotate the corrective actions needed then forward the various lists with the related Form 813 and documents to RACS for correction of the Form 813 Block Control File.

    1. Once the incorrect record is found, click the EDIT button and select the EDIT feature to update the record. The cursor will move to the first field in the screen.

    2. If this is not the field to be corrected, press the TAB key or use the mouse until the cursor is in the field you want to correct.

    3. The field information must be entered twice when updating.

    4. After entering the correct information, click the SAVE button to commit the entry to the database. A message will appear at the bottom of the screen that "This Record has been changed. "

    5. Steps (3) and (4) above should be repeated until all bob'd blocks are corrected.

  5. The Toolbar Command buttons ADD and REMOVE are used when making corrections to the Form 813 Block Control File.

    1. Corrections identified from the BOB Summary will use the UPDATE command "U" .

    2. Corrections identified from the Error Register will use either the UPDATE command "U" or the ADD command "A" .

    3. Corrections identified from the Unprocessed Block List will use the REMOVE command "R" .

3.17.46.13.5  (01-01-2011)
BOB/Error Correction

  1. Each night, transactions input as weekly assessments and subsequent transactions are systemically balanced to the Form 813, Block Control File, by DLN, debit and credit amount and item count. The DBA will run the programs to balance all daily assessments to the Form 813, Block Control File. The NMF Error Register Listing is generated when the DLN of the input transaction does not match the DLN on the Block Control File. The BOB Summary is generated when the input transactions and Block Control File match on DLN but the item count or debit and credit amounts do not match.

  2. Separate Error Register and BOB Summary listings are generated from the Block Balance program for daily and weekly assessments. The subsequent transactions are included with the weekly assessments. Associate all listings by type, daily or weekly, and resolve each listing the day received. However, priority is given to the daily assessment transactions to ensure all items are corrected and processed by the DBA the same day to insure timely notice issuance.

    1. Pull the Form 813 and related documents appearing on both the BOB Summary and Error Register.

    2. Analyze the documents, Form 813, BOB Summary and Error Register to determine the cause of the discrepancy.

  3. The most common causes for inclusion on the generated BOB Summary are:

    1. An error has been made during input of the debit and credit amount or item count from the Form 813.

    2. An error has been made during input of the transaction amounts or transaction codes.

    3. Duplicate transactions were input.

    4. One or more transactions were omitted during input of the block.

  4. The most common causes for inclusion on the generated Error Register are:

    1. The Form 813 information has not been input to the Form 813 Block Control screen or the DLN was input incorrectly.

    2. An error has been made during input of the DLN on one or more transactions.

  5. If the error was made during input of the Form 813 to the Block Control Screen it must be returned to RACS for correction.

  6. When making corrections, remember that all corrective actions must be annotated on the BOB Summary and the Error Register. NMF will select the option for BOB CORRECTION—DAILY or BOB CORRECTION—WEEKLY from the NMF PROCESSING menu as appropriate. The FORM 813 ENTRY screen will appear for daily corrections and the FORM 813 BLOCK CONTROL screen will appear for weekly corrections based on the option you choose. Instructions at the bottom of each of these screens will guide you to the linked BOB Transaction or Error'd Transaction screens.

  7. If the BOB or error is associated with the Form 813 Block Control, QUERY the Block Control File to verify the discrepancy. Only the Journal function can ADD, EDIT or REMOVE records from the Form 813 Block Control File. Forward the block to the RACS function to ADD the missing Block Control or EDIT the item count, debit and credit amount or DLN fields.

  8. If the BOB is associated with the transaction code, transaction amount or duplicate transactions, only the NMF function may ADD, UPDATE or REMOVE records from this file. Take the following steps:

    1. Click the ENTER QUERY button to QUERY the BOB'd Transactions screen by DLN to find the entire block or by TIN for a specific transaction.

    2. Click the EXECUTE QUERY button to commit the request.

    3. Use the EDIT feature on the Menu Bar to correct the transaction code and/or amount.

    4. If the transaction is a duplicate (document input twice), click the REMOVE button to delete the duplicate transaction.

  9. If the transaction was omitted, QUERY the Error'd Transactions screen by TIN to verify that the transaction was indeed omitted and/or input with an incorrect DLN.

    1. If no record is found, move to the BOB Transaction screen and then click the ADD button on the Toolbar to ADD the transaction to the BOB Transaction Table.

    2. If the transaction is found but the DLN is incorrect, stay on the Error'd Transaction screen and use the EDIT feature to correct the DLN.

  10. If the transaction DLN is in error, QUERY the Error'd Transactions screen by the TIN or DLN from the Error Register. Use the EDIT feature to correct the DLN.

3.17.46.13.6  (01-01-2015)
Loading the Unit Ledger Card

  1. After a successful login, the MAIN ANMF menu will appear. Select the NMF PROCESSING menu option from the MAIN menu, and then select the LOAD OLD ACCTS/TRANSFER-IN option. This will display the LOAD ULC ENTITY SECTION screen. The GRAY colored Tab displays the current screen. This option is used to establish transfer-in accounts or reopen closed Unit Ledger Cards.

  2. Upon initial selection of a menu option, the screen defaults to the ADD mode. The cursor will be positioned at the first field on the screen; the NOTICE type. See Exhibit 3.17.46–2 for field entries.

  3. As each field is filled the cursor will be positioned automatically at the next field. Use the TAB key or mouse to move the cursor to the next field if a field is not completely filled or to bypass optional fields. There may be a slight hesitation while the system verifies entries such as the State, MFT, Abstract Number, etc.—DO NOT PRESS "RETURN" .

  4. Many fields require that information be entered. The Field List in Exhibit 3.17.46–2 indicates which fields are required, which are optional or which are system generated; and the acceptable values for each.

    Note:

    Effective January 1, 2008, the Payment Trace ID Number is a required field for key entry after the Transaction Code field. See IRM 3.17.46.8.3.1 for the appropriate transactions codes.

  5. Although the NMF Assessment Document Form Number field of the entity is system generated based on MFT, it may be necessary to overlay this field if the MFT carries multiple document form numbers. Refer to Exhibit 3.17.46–5 for the MFT codes and form numbers.

  6. Prompts are displayed at the bottom of the screen to help you determine the correct entry for each field.

  7. Alpha characters will be automatically entered in upper case.

  8. Dates have 8 characters in MMDDYYYY format; the slashes are generated automatically when you use the TAB key or mouse.

  9. Cross Reference information must be entered to provide audit trails. The Cross Reference field consists of four lines each having 25 characters. Include items such as:

    • Original DLN on Transfer-in Unit Ledger Card (pink 514-B)

    • Transferee/Transferor

    • Petitioning/Non-Petitioning Spouse

    • CSO Control Number

    • Corporate Officers names and Corporation name and EIN for Trust Fund Recovery Penalty accounts

  10. Click the SAVE button after you have finished entering the entity information to commit to the database. If all required data is present you will receive the message "Record Added." Otherwise, the cursor will be positioned at the field which requires an entry and a prompt will appear at the bottom of the screen display to help you determine the correct entry for the field. If you discover an error prior to adding the record, you may abort the ADD command by clicking the REMOVE button on the Toolbar. Nothing will be added. Then click either the ADD button to ADD the record or EXIT button to EXIT the screen and return to the previous menu.

  11. After the entity information has been added to the record, click the LOAD TRANS TEAL colored TAB to enter the transaction information in the LOAD ULC–TRANSACTIONS SECTION screen.

  12. The entity information, i.e., SSN or EIN, MFT, Period Ending and DLN is the link between the Entity File and the Transaction Section and will be displayed from the entity just added. Verify that this information is correct before continuing.

  13. Click the ADD button to ADD the transaction information. The cursor will be positioned at the TRANSACTION DATE field.

  14. Money amounts are entered with the decimal point but NO commas.

  15. Errors on the Unit Ledger Card should not be entered. Any posting that reflects "ER" , "ERR" , "ERROR" or any other bookkeeping symbol (machine or pen and ink) that indicates a clerical error reversal should not be entered.

  16. When entering transaction dates for reversals or abatements, use the date of the transaction code being reversed or abated if the schedule date is not present.

  17. All transactions with zero amounts (account status changes, i.e., 470, 530; entity changes) not posted but annotated on the Unit Ledger Card must be entered on the NMF database as separate transactions.

    1. If entering a TC 470 or TC 520, the closing code must also be entered.

    2. If entering a TC 550, the extended COLSED date must also be input.

    3. If entering a TC 30X for any amount, the Disposal Code must also be input. If the field requires three digits for entry, precede the Disposal Code with a "zero" .

  18. After the transaction amount is entered, click the SAVE button to commit to the database and add the record. You will receive the message, "Transaction Complete. 1 Record applied and saved" . If the transaction code is for information only (does not normally carry money), the system will automatically input a zero into the Money Amount field, click the SAVE button and the "Transaction Complete. 1 Record applied and saved" message will be displayed.

  19. If there is more than one transaction per Unit Ledger Card, clicking the ADD button will clear the previously ADDED transaction from the screen allowing for input of the next transaction.

  20. When all transactions for the Unit Ledger Card have been entered verify the Cumulative Balance with the Unit Ledger Card Balance. If the balance is correct, you will receive the message "You are Balanced" . If the balance is not correct, click the "NEXT" and "PREVIOUS" buttons to find the incorrect transaction. Once the incorrect transaction is found, click the "EDIT" button on the Menu Bar and select the EDIT feature to input the necessary corrections. Be sure to click the SAVE button to commit the data.

  21. Input the next Unit Ledger Card by clicking the "LOAD ENTITY" TAB for the Entity screen. When you click "ADD" button to input the next ULC, the screen will clear except for the DLN and Primary Key fields which should be overlayed.

  22. When all documents have been added, click the "EXIT" button to return to the previous menu.

  23. If you inadvertently exit the system while in the middle of entering data from a Unit Ledger Card, you must re-enter the Cum Bal field (ending balance on the Unit Ledger Card) in the entity section. This field is not retained once you exit the system.

  24. During the load, the system will check the following reversing transaction codes for their match. If no match is found on transaction code, these transactions will still post to the database and appear on the Accounts With Reversal Code Problems List. The system will not compute interest or penalty accruals on notices if the account has a reversal code problem that has not been corrected.

    Posted TC Reversal TC
    TC 160 TC 161
    TC 170 TC 171
    TC 180 TC 181
    TC 200 TC 201
    TC 234 TC 235
    TC 240 TC 241
    TC 270 TC 271
    TC 280 TC 281
    TC 310 TC 311
    TC 320 TC 321
    TC 340 TC 341
    TC 350 TC 351
    TC 360 TC 361
    TC 150, 290, 300 TC 291 or 301
    TC 604 TC 605
    TC 608 TC 609
    TC 610 TC 611 or 612
    TC 640 TC 641 or 642
    TC 650 TC 651 or 652
    TC 430 TC 661 or 662
    TC 670 TC 671 or 672
    TC 680 TC 681 or 682
    TC 690 TC 691 or 692
    TC 694 TC 695
    TC 700 TC 702
    TC 710, TC 716 TC 712
    TC 730 TC 731 or 732
    TC 740 TC 742
    TC 760 TC 762
    TC 764 TC 765
    TC 766 TC 767
    TC 770 TC 771 or 772
    TC 800 TC 802
    TC 840 TC 740, 841 or 842
    TC 830 TC 832
    TC 820 TC 822
    TC 850 TC 851 or 852
    TC 860 TC 862
  25. During the load, the system will check the following reversal transaction codes for their match on transaction code and transaction date. If the transaction date of the reversal TC does not match the transaction date of the TC being reversed, the transaction will still post to the database and appear on the Accounts With Reversal Code Problems List. The system will not compute interest or penalty accruals on any notice when the account contains a reversal code problem that has not been corrected.

    Reversal TC Posted TC
    TC 605 TC 604
    TC 609 TC 608
    TC 611 or TC 612 TC 610
    TC 641 or TC 642 TC 640
    TC 651 or TC 652 TC 650
    TC 661 or TC 662 TC 430
    TC 671 or TC 672 TC 670
    TC 681 or TC 682 TC 680
    TC 691 or TC 692 TC 690
    TC 695 TC 694
    TC 702 TC 700
    TC 712 TC 710 or 716
    TC 731 or TC 732 TC 730
    TC 742 TC 740
    TC 762 TC 760
    TC 771 or TC 772 TC 770
    TC 841 or TC 842 TC 840
    TC 822 TC 820
    TC 832 TC 830
    TC 851 or TC 852 TC 850
  26. During the load the system will check the following transaction codes for their match on transaction code, transaction date and the transaction amount. If the transaction amount is greater than the transaction amount of the TC being reversed, the transaction will still post to the database and appear on the Accounts With Reversal Code Problems List. The system will not compute interest or penalty accruals on notices when the account contains a reversal code problem that has not been corrected.
    TC 862—Reversal of an erroneous abatement reversed, or
    TC 740—Undelivered refund check redeposited.

3.17.46.13.7  (01-01-2011)
Original Entry

  1. After a successful login, the NMF MAIN menu will appear. Select the NMF PROCESSING menu option and then select the ORIGINAL ASSESSMENT DAILY or the ORIGINAL ASSESSMENT WEEKLY option, as appropriate. This will display the DAILY ASSESSMENT—ENTITY INPUT (NEW) SCREEN or the WEEKLY ASSESSMENT—ENTITY FILE INPUT SCREEN.

  2. Choosing the option for ORIGINAL ASSESSMENT—DAILY or ORIGINAL ASSESSMENT—WEEKLY will be based on the 23C date. For example; all Telephonic Assessments, Termination Assessments, etc. will be input using the ORIGINAL ASSESSMENT—DAILY screen. The ORIGINAL ASSESSMENT—WEEKLY screens and the ORIGINAL ASSESSMENT—DAILY screens will appear depending on the option you choose.

  3. Click the "ADD" button to ADD the entity information from the assessment document. The cursor will be positioned at the first field on the screen.

  4. As each field is filled the cursor will be positioned automatically at the next field. You must use the TAB key or mouse to move the cursor to the next field if a field is not completely filled or to bypass optional fields. There may be a slight hesitation while the system verifies entries such as the State, MFT, Abstract Number, etc. DO NOT PRESS "RETURN" .

  5. Many fields require information be entered. The Field List in Exhibit 3.17.46–3 indicates which fields are required, which are optional or which are system generated; and the valid entries for each. Although the operator has the capability of overlaying the majority of the system generated fields, overlaying the NMF Account Number field is not possible on either the daily or weekly entity screens and overlaying the 23C date field is not possible on the weekly entity screen.

  6. Although the NMF Assessment Document Form Number field of the entity is system generated based on MFT, it will be necessary to input the Form number into this field if the MFT carries multiple document form numbers. Refer to Exhibit 3.17.46–5 for the MFT codes which have multiple form numbers.

  7. Alpha characters are automatically entered in upper case.

  8. Dates are 8 characters in MMDDYYYY format; the slashes are generated automatically when you press the TAB key or mouse.

  9. Cross Reference information must be entered to provide audit trails. Include items such as:

    • Transferee/Transferor

    • Petitioning/Non-Petitioning Spouse

    • CSO Control Number

    • EP Plan Numbers

    • Trust Fund Recovery Penalty Corporation name, EIN and corporate officer names

    • "SRC" with three digit code for secured returns

  10. If a Power of Attorney (POA) or information Authorization is attached to the return or source document, do one or more of the following:

    1. Verify the POA on the Centralized Authorization File (CAF). If the taxpayer's or representative's address on the POA is different from what appears on the CAF, send a copy of the POA on a Form 1725 noted "Change address on CAF per attached copy" and forward it to the CAF unit for update.

    2. Review the POA to determine if the authorization is for a specific type of tax, such as Trust Fund Recovery penalty. If so, retain the authorization with the case file.

    3. If the POA is general and does not specify any particular type of tax, send a copy of the POA on a Form 1725 noted "Attached POA needs to be established on CAF" and forward it to the CAF unit.

    4. In all three cases above input a "Y" to the Power of Attorney field of the entity upon establishment.

  11. Click the SAVE button all the entity information to commit to the database. If all required data is present you will receive the message "Transaction Complete. 1 Record applied and saved" .

  12. After all entity information is added to the record, click the "DAILY TRANS or WEEKLY TRANSACTION" Tab to change to the TRANSACTION screen.

  13. The entity information, i.e., SSN or EIN, MFT, Period Ending and DLN is the link between the Entity File and the Transaction Section and will be displayed from the assessment document just added.

  14. Click the "ADD" button to enter the transaction information. The cursor will be positioned at the TRANSACTION DATE field.

    1. If a green rocker (TC 610) payment is on the return, input the received date of the payment as the transaction date.

      Note:

      Effective January 1, 2008, the Payment Trace ID Number field is required for key entry after the Transaction Code field.

    2. If there is no payment (TC 610) indicated on the return, press the TAB key or mouse and the system will input the 23C date.

    3. If entering a TC 300, the Disposal Code must also be input. If the field requires three digits for entry, precede the Disposal Code with a "zero" .

  15. Money amounts are entered with the decimal point but no commas.

  16. After the transaction amount is entered, click the SAVE button and the record will be added systemically. You will receive the message "Transaction Complete. 1 Record applied and saved" at the bottom of the screen.

  17. If there is more than one transaction per document, clicking the "ADD" button will clear the previously ADDED transaction from the screen allowing for input of the next transaction. The same entity information will appear as on the previous transaction screen. Be sure to click the SAVE button to commit the data.

  18. Click the DAILY ENTITY or WEEKLY ENTITY. Tab to return to the ENTITY INPUT screen which will enable you to enter the information from the next document. When you click the "ADD" button to ADD the next document, the screen will clear except for the block DLN, MFT, period ending and TIN. Overlay ALL four fields.

  19. To continue entering another block of documents, repeat steps in IRM 3.17.46.13.7 above.

  20. After all documents have been entered from a block click the EXIT button to return to the previous menu.

3.17.46.13.8  (01-01-2011)
LINKED ACCOUNTS

  1. When more than one taxpayer is assessed for the same issue it is considered a duplicate assessment. In order to accurately identify and classify the Accounts Receivable for the year ending financial statements the related accounts must be linked.

  2. When a primary account is entered the same TIN, MFT and Tax Period will be entered in both the Linked and Primary Key. DO NOT LINK THE PRIMARY TO THE SECONDARY. A Non-Petitioning Spousal assessment will not be linked at this time. If an assessment for the Petitioning Spouse is received at a later date, it will be linked at that time. The Petitioning Spouse is considered the Primary Key and will have the same information entered in both the Linked and Primary Keys. The Non-Petitioning Spouse is considered a secondary account. Enter the TIN, MFT and Tax Period of the Non-Petitioning Spousal account in the Linked Account Key.

  3. After the assessment(s) has been entered to the ANMF database, return to the main menu and select LINKED ACCOUNTS. This will access the LINKED ACCOUNT INPUT screen with the following fields:

    1. Linked Account Key—enter TIN, MFT, Tax Period of the linked account.

    2. Linked Account Primary Key—enter TIN, MFT, Tax Period of the primary linked account.

    3. Linked TC—enter 971.

    4. Linked Account Type—enter appropriate alpha character indicated below:

    LINKED ACCOUNT TYPE
    "F" Trust Fund Recovery Penalty
    "L" IRC 4103, Personal Liability for Excise Tax
    "S" Petitioning/Non-Petitioning Spouse and Spousal Assessments
    "T" Transferor/Transferee
  4. The following is an example of the Linked Account input as it would be entered to the LINKED ACCOUNT INPUT SCREEN:

    PETITIONING SPOUSE
    Linked Account Key [111–11–11112012/31/94]
    Linked Account Primary Key [111–11–11112012/31/94]
    Linked TC [971]
    Linked Account Type [S]
    NON-PETITIONING SPOUSE
    Linked Account Key [222–22–22222012/31/94]
    Linked Account Primary Key [111–11–11112012/31/94]
    Linked TC [971]
    Linked Account Type [S]

3.17.46.13.9  (01-01-2011)
Data Entry/Key Verification

  1. The entity portion of all original assessments and "LOADED" Unit Ledger Cards must be key verified (KV). If the entity is not KV'd, the account will not post to the database and will be listed on the Unverified Entity list.

  2. Select the KEY VERIFY–DAILY or the KEY VERIFY–WEEKLY option from the NMF PROCESSING menu. The ENTITY FILE–KEY VERIFICATION screen for "DAILY" or "WEEKLY and LOAD" will appear. When key verifying the loaded ULCs, you will select the KEY VERIFY–WEEKLY option from the NMF PROCESSING menu and click the "LOAD TRANS" Tab.

  3. Click the "VER ENTY" Tab and then the "ADD" button to ADD the entity data from the original assessment document or the ULC. Refer to the Field List Exhibit 3.17.46–2 and 3.17.46–3.

  4. The KEY VERIFY–WEEKLY option is used to KV both "weekly" assessments and "loaded" accounts. If key verifying a "loaded" account, no entry is required in the Assessment Type field of the KV screen; however, the NMF notice statuses must be KV'd for "loaded" accounts.

  5. After all entity data is entered, click the SAVE button to commit the data. If the Original Entry (OE) and the Key Verification (KV) records match, the record will be added to the working entity file and the message "Transaction Complete. 1 Records applied and saved" will be displayed.

3.17.46.13.10  (01-01-2011)
Data Corrections/Key Verification

  1. If all fields in the KV and the OE records do not match upon clicking the SAVE button to ADD the KV record, the cursor will be positioned at the field in error or a message will appear at the bottom of the screen describing the error.

  2. First analyze the document just entered to determine if the error is in any field just input to the KV screen.

  3. If the KV record is in error, enter the correct data in the field where the cursor is positioned and click the SAVE button. Repeat this process until all fields are corrected, then the record(s) will be added.

  4. If the KV record is correct based on the document, the OE record must be in error. Delete the KV record by clicking the REMOVE button to enable research and correction of the OE record. There are two methods of correction based on the OE fields in error.

  5. If the OE error is in one of the Primary Key fields or DLN field, remain in the KV option. If the OE error is in one of the Primary Key fields or DLN field, the related transactions MUST be EDITed (corrected) prior to correcting the OE entity. Correct the OE record as follows:

    1. If the message "No Matching Entity" is received when attempting to ADD the KV record, there is a mismatch on one of the Primary Key fields. Use the DLN as your search criteria for QUERY.

    2. If the cursor is positioned at the DLN field when attempting to ADD the KV record, there is a mismatch on the DLN. Use all three Primary Key fields as your search criteria for QUERY.

    3. Delete the KV record and click the WEEKLY TRANS Tab to correct "Weekly" transactions and the LOAD TRANS Tab to correct "Load" transactions. This will prompt the appropriate transaction screens for Primary Key and DLN corrections only.

    4. Then click the ENTER QUERY button to QUERY on the appropriate field(s) as stated in (a) and (b) above depending on the error. Click the EXECUTE QUERY to submit the request.

    5. Once the OE transaction record(s) appear, click the EDIT option on the Menu Bar and select the EDIT feature to make the necessary correction(s). After the corrections have been made, click the SAVE button to commit to the database. Wait to see the message "Transaction complete. 1 record(s) applied and saved" before attempting any other command.

    6. If the document carries multiple transactions, click the NEXT button to correct the next related transaction. Repeat this process until ALL the related transactions have been corrected.

    7. Once all the related transactions have been corrected, click the WEEKLY ENTITY Tab to correct the OE Entity.

    8. Click the ENTER QUERY button to QUERY using the same exact search criteria as used when in the transaction screen and click the EXECUTE QUERY to submit the request. Once the appropriate entity record has been found, click the EDIT option on the Menu Bar and select the EDIT feature to make the necessary correction(s) to the entity; then click the SAVE button to commit to the database.

    9. After correcting the OE record, click the VER ENTY Tab to return to the Key Verification screen and click the ADD button to ADD the previously deleted KV record.

    10. Only the Primary Key and DLN fields can be corrected through these screens within the KV option.

    11. If the KV process is not done until the day after the OE record has been ADDed, you must click the PENDING TRANS Tab to prompt the OE Pending Transaction Primary Key Correction screen to make the necessary corrections to the transactions. This command is used in this situation because the transactions are systemically moved from the "working file" to the "pending file" during nightly processing.

  6. If the OE error is in ANY FIELD OTHER THAN the Primary Key or DLN fields, ONLY the Entity will require correction. Correct the OE error as follows:

    1. Click the REMOVE button to delete the KV record.

    2. Click the EXIT button to EXIT to the NMF Processing menu.

    3. Select the option Load Old Accts/Transfer-In, Original Assessment—Weekly or Original Assessment—Daily as appropriate,

    4. Once at the entity screen, click the ENTER QUERY button to QUERY for the OE record in error. Click the EXECUTE QUERY to submit the request.

    5. Once the OE record is found, click the EDIT option on the Menu Bar and select the EDIT feature to correct the field(s) in error.

    6. After all fields in error have been corrected, click the SAVE button to commit to the database. Wait to see the message "Transaction complete. 1 record(s) applied and saved" before attempting any other command.

    7. Once the OE record has been corrected, click the EXIT button to EXIT to the NMF Processing menu and choose the KV option.

    8. Once back at the KV screen, click the ADD button to re-ADD the previously deleted KV record.

3.17.46.13.11  (01-01-2015)
Unpostable Corrections

  1. Subsequent transactions and transactions input with Original Assessments and Loaded Unit Ledger Cards are posted to the taxpayer's entity. Certain conditions will cause a transaction to unpost. These unpostable transactions are shown on the NMF Unpostable Transaction List. Each item on the unpostable list will have a corresponding unpostable code (UPC) and number of days aged. The aging factor will reflect how many days that item has been in that particular unpostable condition. If the item is corrected for that UPC but appears on the list with a different unpostable code, the aging factor will begin again. There are three unpostable lists that may be generated and will be used to research and correct the unpostable transactions for loaded, daily and weekly transactions, respectively:

    1. NMF Unpostable Transaction List—Loaded Transactions

    2. NMF Unpostable Transaction List—Daily

    3. NMF Unpostable Transaction List

  2. When correcting unpostable transactions, select the appropriate option from the NMF processing menu as follows:

    1. Weekly and subsequent transactions—Choose the option UNPOSTABLE Correction—WEEKLY. a–b for the related screens.

    2. Daily transactions—Choose the option UNPOSTABLE Correction—DAILY.

  3. Some items on the Unpostable Transaction List will have a corresponding UPC transcript generated as an aide in analyzing what corrective actions to take. The Unpostable Code (UPC) number will be located in the employee number field of the transcript. When resolving unpostable conditions, annotate each resolution action on the NMF Unpostable Transaction List.

  4. Unpostable Code 000: When the Primary Key of the transaction does not systemically find the Primary Key of the entity record on the Open Entity File a transcript will be generated. Analyze the UPC Transcript, the Unpostable Transaction List and the source documents to determine the cause of the unpostable condition. Two kinds of UPC 000 transcripts will be generated: "No record" transcripts and "Accounts in the Closed Entity File" transcripts.

    1. Transcripts showing "no record" at the bottom of the transcript means either that there truly was a finger error when entering the Primary Key of the transaction attempting to post or that the account has never been on the NMF database. The ULC was not loaded.

    2. Verify that the Primary Key of the transaction was input from the document correctly. If input incorrectly, up date using the Unpostable Correction screen. Annotate the listing to reflect each correction.

    3. If the Primary Key is correct and the account to which the transaction will post is not related to an EPMF return, search the Unit Ledger Card File. When the correct Unit Ledger Card is found analyze the Unit Ledger Card with the Unpostable Transaction List to ensure that the transaction is appropriate.

    4. If the transaction is appropriate, the account needs to be loaded. Use the LOAD OLD Accts/TRANSFER-IN screen to load the Unit Ledger Card. Do not input the unpostable transaction when loading the ULC. The system will post the unpostable transaction automatically once the account (entity and transactions from the Unit Ledger Card posts. No further action is required.

    5. If the transaction is inappropriate to post to the account, then see Nullified Unpostable.

    6. If a payment is other than EPMF, refer to 4430 account procedures in IRM 3.17.46.8.1.

  5. If the Primary Key is correct, the unpostable transaction is a payment for an EPMF account:

    1. Follow procedures in (4) above for resolution

      Note:

      EPMF assessments are processed to BMF.

    2. If unable to apply the payment, NMF will contact the lead point of contact (POC) in the EP Accounts Unit (Ogden Accounts Management Campus) for prompt assistance within 3 work days of NMF notification/request prior to moving the payment to 4430 account.

      Upon notification from EP, NMF will timely or expeditiously process appropriate documentation to clear the EPMF Unpostable payment(s).

    3. After the transaction has been in the 4430 account for 30 days, move the payment to Unidentified in accordance with IRM 3.17.46.8.1. See IRM 3.17.46.8.1.

  6. If the Primary Key is correct and the Unpostable Document is a Form 2424 or Form 3809:

    • Research for the offsetting debit or credit portion of the document.

    • Edit the unpostable document to post to the account where the offsetting debit or credit portion posted.

  7. Transcripts showing "Closed Entity File" will be generated if the system found the entity on the Closed Entity File. Analyze the transcript to determine if posting the transaction is appropriate.

    • If posting is needed, recall the account using the NMF Processing menu option to RECALL Closed Accts. The account will be active the next day and the unpostable transaction will systemically post. No further action is needed.

    • If no posting is needed (a TC 470 attempts to post to an account in closed status, etc.) see Nullified unpostable.

    • If no Unit Ledger Card or closed ENTITY is found, use reason code 000 to nullify the transaction and return the document to the originator. See Nullified unpostable.

  8. Unpostable Code 002: A Transaction Code 402 attempts to post to an account not in status 99 (no active TC 400 in account). Nullify the transaction using reason code 001. See Nullified unpostable.

  9. Unpostable Code 004: If a TC 480 (OIC Pending) attempts to post to an account which is in 1830/ 53 status;

    1. Prepare Form 3177 with TC 532 or TC 531 and zero transaction amount to reverse the TC 530.

    2. Forward for numbering and processing.

  10. Unpostable Code 005: If a TC 481, TC 482, or TC 483 (OIC Reversals) attempts to post to an account which is not in 1300/ 71 status, nullify the transaction using reason code 001. See Nullified unpostable.

  11. Unpostable Code 006: A Transaction Code 530 with money attempts to post to an account not in Account 1830. Do not Nullify the unpostable. To correct it, forward it to Accounts Maintenance for preparation of a Form 3177 for input of a TC 530 with a zero money amount to affect a status change. Then, after the status change is effective, the TC 530 with money will systemically post to update the account balance. No NMF action is required to clear the unpostable.

  12. Unpostable Code 007: If a TC 531 attempts to post to an account which is not in 1830/ 53 status, nullify the transaction using reason code 001. See Nullified unpostable.

  13. Unpostable Code 008: If a TC 532 (Reverse TC 530) attempts to post with a transaction amount other than zero to an account which is not in 1830/ 53 status, nullify the transaction using reason code 001. See Nullified unpostable.

  14. Unpostable Code 009: If a TC 471 or TC 472 (TC 470 reversals) attempts to post to an account which is not in status 89, nullify the transaction using reason code 001. If a TC 521 or TC 522 attempts to post to an account which is not in status 89, nullify the transaction using reason code 001. See Nullified unpostable.

  15. Unpostable Code 010: A reversal Transaction Code (TC) date does not match the TC date being reversed; reversal TC amount is greater than the TC amount being reversed; or the reversal TC does not find the related TC to reverse. A UPC 010 transcript will also be generated as an aid for analysis. If only the date of the posting transaction is in error, then EDIT the transaction date through the UNPOSTABLE CORRECTIONS-TRANSACTION screen. If there is no matching transaction to reverse or if the transaction amount is greater than the transaction amount being reversed, then nullify the unpostable using reason code 086. See Nullified unpostable.

  16. Unpostable Code 011: If a TC 471 or TC 472 attempts to post to an account in Status 89 and the transaction date is earlier than or equal to the Claim Adjustment Pending Date, nullify using reason code 001.

  17. Unpostable Code 012: If a TC 400 attempts to post to an account in status 17, nullify the transaction using reason code 001.

  18. Unpostable Code 014: If a TC a TC 480 or TC 530 attempts to post to an account in status 14, nullify the transaction using reason code 001.

  19. Unpostable Code 015: If the transaction date of a TC 610 is NOT less than or equal to the transaction date of the TC 150. If the transaction date was input in error, then EDIT the transaction date through the UNPOSTABLE CORRECTIONS-TRANSACTION screen. If the transaction code was input in error (i.e., finger error and should have been a TC 670), then nullify the transaction using reason code 086 and reprocess.

  20. Unpostable Code 016: If a TC 530 attempts to post to an account with a zero balance, nullify the transaction using reason code 086.

  21. Unpostable Code 017: Any subsequent transaction with a doc. code 24, 27, 28, or 87 attempting to post and the Blocking Series of the DLN is not compatible with the True Tax Class of the Abstract Number will go unpostable. Nullify the transaction using reason code 086 and forward the document to RACS for re-numbering and a SCCF adjustment.

  22. Unpostable Code 018: If a TC 470 or TC 520 attempts to post to an account which is in 1830/ 53 status with an unreversed TC 530. Prepare F 3177 to post a TC 531. The TC 470 or TC 520 will then post systemically when the TC 531 posts.

  23. Unpostable Code 019: If a TC 531 attempts to post to an account in credit balance, nullify the transaction using reason code 001. The credit balance must be resolved prior to posting a TC 531.

  24. Unpostable Code 020: A transaction code attempts to post to an account with an unreversed TC 608. Request and prepare NMF transcript to post TC 609 if the credit precedes the CSED. The transactions will then post systemically when the TC 609 posts. If the CSED is barred, nullify the transaction using reason code 001.

  25. Unpostable Code 021: If a TC 972 attempts to post to an account which does not contain a TC 971, nullify the transaction using reason code 001.

  26. Unpostable Code 022: If a TC 530 attempts to post to an account with an unreversed TC 520, nullify the transaction using reason code 001.

  27. Unpostable Code 040: If a TC 400 transaction money amount does not equal the Entity record account balance money amount, nullify the transaction with reason code 040. An account transcript will be generated. Associate it with the Form 514-B and send it to RACS with the Nullified Unpostable List. See Nullified unpostable.

  28. Unpostable Code 041: If a duplicate transaction code (160, 170, 180, 270, 310, 340, 350, 360, or 610) attempts to post to an account with the same transaction date and/or money amount. Nullify the transaction using reason code 001.

  29. Unpostable Code 047: A Transaction Code 470 attempts to post to an account previously flagged for a notice/TDA. Determine the dates of the TC 470. If the TC 470 should be in effect because the transaction date is prior to the notice date, the DBA can remove the notice flag through the Weekly Notice Correction screen to stop the notice. If the TC 470 date is subsequent to the notice date and the notice should go out, the TC 470 will post systemically.

  30. Unpostable Code 053: A Transaction Code 530 with zero money amount attempts to post to an account already in 53 (an unreversed TC 530 already exists) status. Nullify the transaction using reason code 053.

  31. Unpostable Code 099: If the account is in status 99 (Transferred Out), and any transaction other than TC 402 attempts to post, a UPC 099 transcript will be generated. Nullify the transaction using reason code 099. See Nullified unpostable.

3.17.46.13.12  (01-01-2011)
Nullified Unpostable

  1. An unpostable is nullified because it cannot be processed to the database. See IRM 3.17.46.13.11 for the various reasons to nullify transactions and see IRM 3.17.46.1.10 (100) for the nullified reason code values and meanings. If a nullified item was journaled, forward the item to RACS to reverse the journal action or journal to another RACS Account as appropriate. Select the NULLIFY UNPOSTABLE TRANSACTIONS option from the NMF PROCESSING menu. The NULLIFIED unpostable screen will appear.

  2. Click the ADD button to ADD the data for each transaction to be nullified EXACTLY as it appears on the NMF Unpostable Transaction List. All fields are required and must match the unpostable transaction record exactly to effect the nullify action.

  3. If the data input to nullify the transaction does not match exactly as shown on the Unpostable Transaction List, the nullify record will appear the following day on the Unprocessed Nullified Transaction Record List. Research the Nullified Unpostable and Unpostable file (using the NMF PROCESSING menu options for those screens) to determine the error.

  4. Annotate the back of the posting document as follows:

    NULLIFIED unpostable  
    REASON CODE  
    DATE  
    EMPLOYEE NAME  
  5. If the RACS Recap and Form 813 (item count and money amount) do not match but the imbalance condition is being corrected by nullifying the transaction, gather all posting documents by block DLN using the NMF Nullified Unpostable Transaction List. Notate the 813 (part 2) as follows:

    1. "N" with the nullified item count.

    2. Total nullified money amount.

    3. Date of the nullified list (because the NMF Nullified Unpostable list has no summary number).

    4. Highlight the nullified items.

    5. Make a photocopy of the annotated Form 813 (part 2) and attach the nullified document(s) to the front.

  6. If the nullified item(s) with generated Recap(s) completes the balancing of the Form 813:

    1. Notate the original Form 813 (parts 1 and 2) and the photocopy of Form 813 "CLOSED" .

    2. Prepare Form 2275 and indicate "permanent chargeout—documents nullified from NMF processing" for the posting documents removed from the document folder. Annotate the refile DLN if known.

  7. Associate and forward as follows:

    1. Form 813 (part 1), Recap(s) (part 1), Form 2275 and the posted document(s) will be forwarded to Returns Files after the monthly balancing is completed.

    2. Form 813 (part 2), Recap(s) (part 2 and 3) are associated with the Transmittal Recap of RACS Summaries and forwarded to RACS. Notate an "N" by the DLN of the nullified item on the Transmittal Recap of RACS Summaries.

    3. The photocopy of the closed Form 813 and the nullified document(s) are associated with the NMF Nullified Unpostable Transaction list and forwarded to RACS.

  8. If the nullified item(s) with no generated Recap(s) completes the balancing of the Form 813:

    1. Annotate Form 813 (parts 1 and 2) "CLOSED" .

    2. Photocopy the closed Form 813 and attach the nullified document(s).

    3. Associate the above document with the NMF Nullified Unpostable Transaction list and forward to RACS.

  9. If the nullified item(s) does not complete the balancing of Form 813:

    1. Photocopy the Form 813 and attach the nullified document(s).

    2. Prepare Form 2275 and indicate "permanent chargeout—documents nullified from NMF processing" .

    3. Retain the incomplete Form 813 (parts 1 and 2), the associated Recap(s), Form 2275 and the posting document(s) in the NMF Partial Files until resolution of the partial.

    4. Associate the Form 813 (copy) and the nullified document(s) with the NMF Nullified Unpostable Transaction list and forward to RACS.

  10. Notate the NMF Nullified list with the items being released to RACS and the items returned to the originator (no journal action required).

  11. Part 1 of the NMF Nullified Unpostable list will be retained in NMF and part 2 of the list will be forwarded to RACS with Form 813 and the nullified documents.

3.17.46.13.13  (01-01-2011)
Recall Closed Account

  1. Occasionally an account needs to be recalled from the closed to the open file on the database. This generally happens when a subsequent payment is received or when an entity change is needed and the transaction goes unpostable with a UPC 000.

  2. Select the option RECALL Closed Accts. from the NMF Processing menu. This option will prompt the REQUEST FOR RECALL OF CLOSED ACCOUNT screen. All fields are required.

    1. Click the ADD button to ADD the TIN, MFT and Period Ending.

    2. After input of the period ending in MM/DD/YY format, click the SAVE button and the request will be executed if the Primary Key matches an account in the Closed file.

  3. The account will be active the next day following the request.

3.17.46.13.14  (01-01-2011)
Subsequent Transactions

  1. A subsequent transaction is any action posted to an established account. This option from the NMF PROCESSING menu is for entering all subsequent transactions. The source document types will vary.

    Note:

    All documents or forms coming to NMF as a "Subsequent Transaction" to be posted to the ANMF system MUST have proper supporting documentation attached.

  2. Select the ENTER SUB-PAYS option from the NMF PROCESSING menu and the SUBSEQUENT TRANSACTION INPUT screen will appear.

  3. Enter each document in the Block. If a document has multiple transaction codes, each transaction code must be entered as a separate record.

    1. Click the ADD button to ADD the transaction information.

    2. After the transaction amount is input, click the SAVE button and the record will be added.

    3. If a history item is needed for a particular transaction, See IRM 3.17.46.13.3.

      Note:

      It is required to input the Refund Cancellation Date and its related Refund Schedule Number to the History Section upon posting TC 841/740 for Refund Cancellations and Undeliverable Refund transactions.

  4. The transaction date is determined and input as follows:

    1. A schedule date of an abatement/refund: Input the abatement/refund schedule numbers into the Abatement/Refund Schedule Number field;

      Note:

      It is required to input the Refund Schedule Number and Abatement Number upon posting of a refund and abatement. The Abatement/Refund Schedule Number field is a mandatory field when posting a refund or abatement.

    2. Received date of a payment;

    3. The current 23C date will be generated for all assessment transactions by pressing "RETURN" ;

    4. Transaction date of the transaction code being reversed.

    5. All others will be indicated on the document.

  5. Effective January 1,2008, the Payment Trace ID Number is a required field for payment transactions as indicated in IRM 3.17.46.8.3.1 for key entry after the Transaction Code field.

  6. During input of any subsequent transaction the system will check the following reversal transaction codes for their match. If the transaction date does not match the transaction date of the transaction code being reversed or if the transaction amount is greater than the transaction amount of the transaction code being reversed, the transaction will not post and will be included on the Unpostable Transaction list with an unpostable code 010.

    1. TC 609 reversing TC 608

    2. TC 611 or TC 612 reversing TC 610

    3. TC 641 or TC 642 reversing TC 640

    4. TC 651 or TC 652 reversing TC 650

    5. TC 661 or TC 662 reversing TC 430

    6. TC 671 or TC 672 reversing TC 670

    7. TC 681 or TC 682 reversing TC 680

    8. TC 691 or TC 692 reversing TC 690

    9. TC 695 reversing TC 694

    10. TC 702 reversing TC 700

    11. TC 712 reversing TC 710 or TC 716

    12. TC 731 or TC 732 reversing TC 730

    13. TC 742 reversing TC 740

    14. TC 762 reversing TC 760

    15. TC 771 or TC 772 reversing TC 770

    16. TC 740, TC 841 or TC 842 reversing TC 840

    17. TC 822 reversing TC 820

    18. TC 832 reversing TC 830

    19. TC 851 or TC 852 reversing TC 850

    20. TC 862 reversing TC 860

  7. If the transaction amount is greater than the transaction amount of the TC being reversed, the following TCs will go unpostable with a UPC 010.

    1. TC 765 reversing TC 764

    2. TC 767 reversing TC 766

    3. TC 802 reversing TC 800

  8. If the transaction code is not compatible with the doc. code and blocking series of the DLN, the system will not allow input of the transaction to the screen.

  9. If a transaction code is a TC 530, TC 520, or TC 470, the cursor will move to the Closing Code field. Enter the appropriate two digit code.

    1. Valid Closing Codes for TC 470 are 90–95, 97 and 98.

    2. Valid closing codes for TC 520 are 70–89.

      Note:

      When inputting a TC 521 to reverse a TC 520 the system will require that a closing code be entered. The closing code must be the same as the closing code of the TC 520 it is reversing. If the TC 520 is posted without a closing code, the TC 521 must be entered with no closing code.

  10. If a transaction code 520 contains Closing Code 80 with a set closing date, treat the closing date as a statute extension and post a TC 550 in addition to the TC 520 using the closing date as the statute extension date. If a request for input of a TC 550 is not provided, contact the originator.

  11. If a TC 521 contains Closing Code 81, 85, 86, 87 or 88 the Collection Statute Expiration Date (CSED is extended by the amount of time from the transaction date of the TC 520 to the transaction date of the associated TC 521 plus six months). If the input of a TC 550 is not requested, contact the initiator.

  12. A transaction code 481 or 482 extends the Collection Statute Expiration Date (CSED) by the amount of time from the TC 480 transaction date to the TC 481 and TC 482 transaction date plus one year. If a TC 550 is not included on Form 514-B contact the initiator.

  13. If the transaction code is 550, the cursor will move to the CC field. Enter the extended Collection Statute Expiration Date. If there is no date provided, have RACS remove the document from the Block Control File (RACS) and reject to the originator.

  14. If the transaction code is an information transaction (TC 470, TC 471, TC 550, etc.), a zero transaction amount is systemically generated and the record is automatically added.

  15. If the transaction code is one that contains no money, enter zero then press "RETURN" when the cursor moves to the transaction money amount field.

  16. If the transaction code is for a credit (TC 400, TC 610, TC 640, TC 650, TC 660, TC 670, TC 680, TC 690, TC 694, TC 700, TC 730, TC 760, or TC 780), the transaction date must be the actual date of input or earlier; the system will not allow input of a future date in this field.

  17. The History screen should be used to input any information (audit trail) related to the actual subsequent transaction. This is most critical when input of subsequent transactions where the input document was created in NMF.

  18. The ANMF system will not update the status on an account where a transaction code (TC) 480, 520, or 530 is input prior to reversing TC 971 AC 63, Status Code 60. Enter a TC 972 AC 63 using the same date as the TC 971 AC 63.

  19. To terminate a data entry session, click the EXIT button to EXIT and return to the previous menu.

3.17.46.13.15  (01-01-2011)
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. Select the ENTER ENTITY CHANGES option from the NMF PROCESSING menu. The NMF ENTITY CHANGES—ENTRY SCREEN will appear.

  2. The TIN is a required entry and you must insert the hyphens when entering the SSN or EIN.

  3. The MFT and Period Ending fields are optional entries. Input to both of these fields in conjunction with the TIN field will only affect an entity change to that one specific account.

  4. The entry of the document DLN is also required. The system will generate the hyphens.

  5. Enter the transaction date (required) listed on the document. Enter in the format MMDDYYYY; the system will input the slashes when you use the TAB key or mouse to navigate to the next field.

  6. Enter the transaction code (required) on the document and the system will generate the literal for that code.

  7. You will enter the new entity information based on the transaction code previously entered. Each transaction code must be entered separately even if there are multiple transactions per document.

  8. If the transaction code is 011, the cursor will stop at the NEW TIN field. Enter the changed SSN OR EIN, from the document, including hyphens. If the transaction code is NOT 011, the original SSN or EIN will be generated in the New TIN field.

  9. If the transaction code is 013 the cursor will stop at the NAME LINE field. Enter the new first name line. If no change to the first name line, use the TAB key or mouse.

    1. If there is a change to the name, remember to enter the new name control. If no change to the name control, use the TAB key or mouse.

    2. If there is a change to the second name line, enter the change in the NAME/ADDR OVERFLOW LINE Field. Otherwise, use the TAB key or mouse.

  10. If the transaction code is 014, the cursor will stop at the NAME/ADDR OVERFLOW LINE field. If there are two lines of address, enter the first line here, otherwise, use the TAB key or mouse.

    1. Enter the change to the address on the ADDRESS LINE field. Use this field if there is only one address line. If there are two lines of address, use the NAME/ADDR OVERFLOW LINE field for the first address line and the ADDRESS LINE field for the second address line.

    2. If there is a change to the City, State or Zip Code, enter in the appropriate field.

    3. If the address change is to a foreign address, input "XX" into the State field of the screen.

  11. If the transaction code is 015 the cursor will stop at the ZIP CODE field as well as the LOCATION CODE field (also known as the IDRS number).

  12. A transaction code 030 (usually received on an IDRS Form 5147) must be converted to a transaction code 014 and 015 and input as separate transactions.

  13. Pre-search for entity changes may be necessary. If a taxpayer has multiple accounts on the database and it is determined (through pre-search) that the entity change is only necessary for one of the taxpayer's accounts, input the TIN, MFT, and Period Ending when Adding to the Entity Change screen. If the taxpayer has multiple accounts on the database and it is determined (through pre-search) that the entity change should affect all accounts, input the TIN only when Adding to the Entity Change screen.

  14. Additional pre-search may be required to determine if the previous name or address consisted of two lines and now will only be one line. If pre-search determines that the Name/Address Overflow line no longer is required, a period (.) must be input to the Overflow field when entering the Entity Change (currently, this is the only method of blanking out the Overflow field).

  15. When an "account specific" Entity Change would create a duplicate Primary Key situation on the database, the system will not allow the transaction to be entered into the screen. In this case, the system will prompt you with the message "An account with this Primary Key exists in the fentity table." If the change creates a duplicate Primary Key in the Closed file, the message will insert fclos2enty in the place of fentity.

  16. When an Entity Change transaction code 014 or 015 posts to an account currently in status 53, the system will generate an Accounts Maintenance transcript. This transcript will be used to determine if the TC 530 carries a Closing Code 03 or 12 (unable to locate or contact).

    1. If the Closing Code is either 03 or 12, NMF will prepare a Form 3177 with a TC 531 (zero money amount) for input to the account through the Subsequent Transaction screen. A re-issued TDA will be generated systemically.

    2. If the Closing Code is other than a 03 or 12, destroy the generated transcript.

  17. Entity changes will affect both open files and closed files of the database.

3.17.46.13.16  (01-01-2011)
Unpostable Entity Changes

  1. Entity change transactions will go unpostable if no matching entity is found in the Open file or the TIN change would create a duplicate Primary Key. These unpostable transactions will be found on the Unpostable Entity Change List. This list will be used to research and correct the unpostable entity change.

  2. When resolving the unpostable condition, annotate each resolution action on the Unpostable Entity Change List.

  3. Select the option Enter Entity Changes from the NMF PROCESSING menu.

    1. Research each unpostable clicking the ENTER QUERY button and then the EXECUTE QUERY button to submit the request.

    2. Verify that the transaction was input from the document correctly. If input incorrectly, use the EDIT option on the Menu Bar and select the EDIT feature to correct any input error.

    3. If no account is found in the open entity file or closed entity file, research the –0– balance 53'd ULC files. If the correct ULC is found, forward for loading onto the database prior to EDITING the entity.

    4. If no ULC or closed entity is found to delete the unpostable transaction, QUERY on the Entity Change screen to locate the record and when found, click the REMOVE button to remove the transaction; nullification is not necessary because Entity Changes are NOT input to the Form 813 Block Control screen.

3.17.46.13.17  (01-01-2011)
Index Card System

  1. The Index Card file is used to record NMF activity which is not processed through the ANMF system. The source documents for input to this system are Information Only Returns, No-Remit NMF Extensions of Time to File, and numerous foreign returns and documents.

  2. The activity that is recorded can be researched and transcripts of the Index Card can be requested. Any activity which occurred before January 1994 must be researched in Files.

  3. You will need a separate login to access the Index Card menu. After a successful login, this will display the Index Card Processing menu. The menu will have the following options:

    1. ORIGINAL ENTRY—Index Cards

    2. FORMAT Index Cards

    3. PRINT Index Cards

    4. RESEARCH Index Cards

  4. The data is input to the system as follows:

    1. Select the menu option ORIGINAL ENTRY. The Index Card input screen will be displayed.

    2. Click the ADD button to ADD the required information. See Exhibit 3.17.46–4 for the valid entries for each field.

    3. Error messages will be displayed at the bottom of the screen if the input information for a particular field is invalid or is in an incorrect format.

    4. After entry to the last field (Country), the record will automatically be added. If all the document information is input prior to the last field, click the SAVE button and the record will be added at that time. You will then receive the message "Transaction complete. 1 record(s) applied and saved" at the bottom of the screen.

    5. Repeat steps (a) through (d) above until all documents from the block are input.

  5. Select the menu option FORMAT Index Cards. The system will create an Index Card for each record added and transcripts for all requests and move them to a print file.

    1. It is important to note that ALL input activity (ADD command) is suspended when using the option to FORMAT Index Cards.

    2. You must use the option FORMAT Index Cards each and every day as you will also be formatting the transcripts that have been requested that day. We suggest that this option is used first thing every morning to insure that all transcripts that were requested the previous day are printed for distribution.

  6. After formatting is completed, select the menu option PRINT Index Cards. The Printer Selection menu will be displayed. Since the print files will remain intact until the FORMAT option is selected again, the records can be printed more than once. If the option FORMAT is used and the Index Cards and transcripts are not printed then the option FORMAT is selected again. All previously formatted Index Cards and transcripts will be overwritten. The overwritten files will then have to be QUERIED up on the ORIGINAL ENTRY screen and the print indicator UPDATED to "Y" . You will again select FORMAT and the PRINT options to reprint those Index Cards.

  7. The Index Cards and transcripts are printed on the same paper used to print ANMF transcripts. The system will print the Index Cards and transcripts in the following order:

    1. All transcripts that have an employee number in TIN order then,

    2. All Index Cards that were input (no employee number) in DLN order.

  8. Associate the Index Cards with the related documents in each block for review. If the review indicates that an Index Card requires correction, see (11) below for further instructions. After the review is completed, forward the Blocks and related Index Cards to the appropriate function.

  9. If an error is detected during the review, select the menu option ORIGINAL ENTRY-Index Cards and follow the instructions below.

    1. Click the ENTER QUERY button, enter the TIN and click the EXECUTE QUERY button to retrieve the incorrect record.

    2. When the record is found, select the EDIT option on the Menu Bar and select EDIT to correct the field(s) in error. Use the TAB key or mouse to move the cursor to the field(s) in error.

    3. Make the necessary corrections and click the SAVE button to commit to the database. The message "Transaction complete. 1 record(s) applied and saved" will appear at the bottom of the screen.

    4. When updating, remember to input a "Y" into the print indicator field at the upper left portion of the screen.

  10. On the following day, you will return to the Index Card menu and select options FORMAT and PRINT to reprint the corrected Index Cards. Because other functions will be requesting Index Card transcripts throughout the day, each time you FORMAT and PRINT you will also be formatting and printing those requested transcripts. For consistency, we believe the FORMAT and PRINT options should only be used once each morning as described in (7) above.

  11. Distribute all transcripts to the requesting function(s) based on employee number.

  12. The Index Cards will be systemically moved from the working file to the research file during the weekend runs. All work input from Monday through Friday will be moved each week. Once the Index Card is systemically moved to the research file only the Database Administrator will have the capability to update. It is important that all review of the week's input is completed and any changes completed by the end of the day Friday. A final FORMAT and PRINT will be required at the end of the day each Friday.

  13. The schedule for the FORMAT and PRINT options are as follows:

    1. Monday morning—No FORMAT and PRINT

    2. Tuesday morning—FORMAT and PRINT

    3. Wednesday morning—FORMAT and PRINT

    4. Thursday morning—FORMAT and PRINT

    5. Friday morning—FORMAT and PRINT

    6. Friday end of the day—FORMAT and PRINT

3.17.46.13.18  (01-01-2011)
Index Card Research and Transcript Request

  1. The research screen is identical to the Original Input screen on the Index Card system. Researching the Index Card database can be performed on any field on the screen. However, the TIN Record ID Number and Name Control fields will provide the fastest response.

  2. To research the posted Index Card data, click the RESEARCH POSTED TAB.

    1. Click the ENTER QUERY button. The cursor will be positioned in the SSN/EIN field.

    2. Use the TAB key or mouse to move the cursor to the desired field and add the search information. After all information is entered, click the EXECUTE QUERY button to submit your request.

    3. When your research is completed, click the EXIT to return to the previous menu. Select the appropriate option to either request a Transcript as illustrated in figure 3.17.46–22 or exit the menu.

    Figure 3.17.46-22

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  3. To research the "pending" file data (accounts not yet posted), click the RESEARCH PENDING TAB.

    1. Click the ENTER QUERY button. The cursor will be positioned in the SSN/EIN Field.

    2. Use the Tab key or mouse to move the cursor to the desired field and add the search information. After all information is entered, click the EXECUTE QUERY button to submit your request.

    3. When your research is completed, click the EXIT to return to the previous menu. Select the appropriate option to either request a Transcript as illustrated in Figure 3.17.46-22 or exit the menu.

  4. To request a transcript of an Index Card, select the REQUEST INDEX CARD TRANSCRIPT TAB from the Research Index Card menu. TRANSCRIPT screen will appear. An Index Card transcript reflects all fields on the research screen.

    1. Click "ADD" button and enter data. All fields are required.

    2. Click the SAVE button to commit your request to the database.

    3. If the TIN and Record ID Number you entered does not match an index card on either the pending or posted file, you will receive the message "Account not on database—correct invalid entry."

    4. When all requests are entered click the EXIT button to return to the previous menu.

    5. All requested transcripts will be generated the following day and forwarded by NMF based on employee number.

3.17.46.13.19  (01-01-2011)
Archive NMF Accounts

  1. The ANMF system now has the capability to archive accounts on the database. The system will move all accounts that have been in the closed files (zero balance) for at least one year with no activity.

  2. The Research Archived NMF Accounts option is located on all Main menus for all groups. Research and Transcript requests are accomplished exactly as they are on the normal Research NMF option.

  3. Selecting the Research Archived NMF Accounts option from the main menu will prompt the RESEARCH/TRANSCRIPT REQUEST screen.

    1. The first option on the screen is the REQUEST TRANSCRIPT OF ARCHIVED ACCOUNTS. If you know the Primary Key you can request transcripts without first researching for the account.

    2. Click the REQUEST TRANSCRIPT OF ARCHIVED ACCOUNT button and the ARCHIVED ACCOUNT TRANSCRIPT REQUEST screen will appear.

    3. Click the ADD button and enter the data. All fields are required.

    4. Click the SAVE button to commit your request to the database.

    5. When all requests are entered, click the EXIT button to return to the previous menu.

  4. The Archived Research screens enables you to view a case file on the archived database. Researching the Archived NMF database can be performed on any field on the screen and can also be performed on specific transactions, status changes, and related history sections of an account.

    1. Click the RESEARCH ARCHIVE DATABASE button and the ARCHIVED ENTITY RESEARCH screen will appear.

    2. Click the ENTER QUERY button. The cursor will be positioned at the TIN field. After input of the TIN, and/or other specific information such as MFT, Period Ending, etc. is entered, click the EXECUTE QUERY button to submit your request.

    3. Click the appropriate Teal Colored Tab to view the NOTICE STATUS DATES, TRANSACTIONS, HISTORY SECTION, and STATUS CHANGES

    4. If the account carries multiple TRANSACTIONS, click the NEXT or PREVIOUS buttons to view all of the related transactions.

    5. To return to the ARCHIVED ENTITY RESEARCH screen from any of these linked screens, click the ENTITY Tab.

    6. When your research is completed, click the EXIT button to return to the previous menu.

  5. If it becomes necessary to reopen an archived account, first request a transcript of the Archived NMF Account and then input the account through the LOAD Old Accts/Transfer-In screen using the transcript as your source document. You cannot "recall" an archived account as you can with an account in the closed files.

  6. If an account that has once been on the Archive files and was subsequently reopened onto the open file is again moved to the Archive file, the system will overlay the old archived account with the new archived account.

3.17.46.14  (01-01-2011)
NMF Account Specialist

  1. The NMF Account Specialist provides technical assistance on complex NMF issues and individual accounts and performs the same kind of work as that found in the majority of non-supervisory positions assigned to the unit.

  2. Serves as the NMF education coordinator, OJT coach and classroom instructor.

  3. Provides technical assistance for the NMF unit in the individual computations of complex penalty and interest as well as all continued education for unit tax examiners/accounting technicians in the individual computations of complex penalty and interest. Refer to IRM 20.1, Penalty Handbook and IRM 20.2, Interest.

  4. Provides technical assistance to ANMF technicians, Area Office and other Service personnel.

  5. NMF Account Specialist may coordinate with Headquarters analysts and various Service personnel concerning problems as well as program changes with NMF processing.

  6. Provides a contact point between campuses and area offices for all semi–annual verification listings.

  7. Serves as the NMF TAS and Congressional case/account coordinator.

  8. Serves as the primary NMF internal and external communication coordinator.

3.17.46.15  (01-01-2012)
Database Administrator (DBA)

  1. The Database Administrator (DBA) is the Accounting Branch expert on technical matters related to the ANMF System and the other related NMF applications.

  2. The responsibilities of the DBA and the alternate DBA fit into four general categories:

    1. File and system expertise—The DBA should understand the various database files, the records contained in each file, and their relationship with each other.

    2. Run and print reports—The DBA is responsible for printing all of the nightly, weekly, and monthly reports, running and printing the daily processing, and printing special reports upon request. The DBA is responsible for analyzing each report generated form the ANMF system for errors, trends or unusual situations. The DBA must understand the purpose of each report and route the reports to the technician or function responsible for follow-up action. The DBA should understand or know where to find a description of each element on all of the reports.

    3. Maintain integrity of the database—The DBA must ensure that the balance and integrity of the database is maintained at all times. The DBA is given special clearance to modify records on the database and to create transactions without going through normal block balancing.

    4. Accounting expertise—The DBA should have a thorough knowledge of NMF principles and theory and understand the relationship between NMF and other functions, especially RACS.

    Note:

    ALL DBA correction back-up must be retained for two years from the date of modification.

  3. The DBA Main Menu.

    1. Option 1 provides the DBA with the same research capabilities and limitations as for any other NMF user.

    2. The DBA's research capability has been expanded to allow for query of the NMF database using the Standard Query Language (SQL) technique. Previously, this task was performed by the ANMF System Administrator. The screen developed for this purpose does not permit any insert, update, or delete capability.

    3. Option 6 -ANMF Non-Daily Print Menu II is a new screen which has been added. Access this menu to print various listing and CNC notices.

    4. Option 13 - provides access to view the Error File which lists the system activity for the previous nightly runs plus other activity that has been initiated by the System Administrator. This file is primarily intended for use by the System Administrator. It should also be used by the DBA to help identify and correct problems related to the previous nightly runs; or confirm that the nightly runs have been successful.

  4. The Error File can also provide counts of each type of record on the print file to help the DBA know which options must be printed and estimate the amount of corrective and accounts maintenance work that will be required on the same day.

  5. Although the use of this file is optional, a hardcopy of the file MUST be printed each day and maintained in a binder for future reference and analysis by Headquarters Information System Management (ISM) when necessary. Retain the hardcopy for six months.

  6. Option 7 should be used each Friday morning (but can be used at any time) to confirm that the 23C and Notice dates are current and correct.

    1. On Friday, the 23C date is 24 calender days subsequent to the current date.

    2. The notice date is the date on the notices that are currently generated. Each Monday, this date is changed to the following Monday date.

    3. Request a Help Desk Ticket if the dates are not correct as stated above.

  7. Option 9 allows the DBA access to the Archive System Menu.

  8. Option 10 is used to cancel a print request or print an output file.

    1. Output files can be created from any ORACLE screen by the DBA or any NMF technician by selecting the Output perform command. Output files should be used whenever you need a printed copy of an actual screen.

    2. Each DBA should be assigned an output file name by the System Administrator.

    3. Assign your file name whenever you CREATE an output file. Then APPEND additional records to the file until you are ready to print. If you select CREATE, any record already on the file will be overlaid.

    4. Select the Current-List option to include all records on your current list in the output file, or select One-Page to include the single record only.

    5. To print the output file, select the Print File option from the Utilities option on the DBA Main Menu. You will be required to make the same type of printer selections as you would from any print menu.

3.17.46.15.1  (01-01-2011)
Files of the ANMF

  1. Each NMF account consists of a series of records on a relational database. As such, each record is created and maintained on a table (or file) based on the type of record and the processing status of that record.

    1. The Primary Keys (TIN, MFT, Period Ending) is the link between different records of the same account. When an account is researched or analyzed, the programs read each posted record on the database for the designated Primary Key. For entity changes, the TIN is the only link with other accounts.

    2. The DBA must learn the different tables to know where to locate records that have been processed improperly and to understand the impact of corrections that are input to screens that bypass normal validation.

  2. Each time an assessment is entered or an account is established, two different tables are affected; the entity table and the transaction table. Once the records are entered into the system, they are subjected to totally different processing because each record belongs to a different table.

  3. The entity portion of the account becomes part of the work entity file (fwrk_enty) or daily work entity file (fdwrk_enty).

    1. These records require key verification, but are not subject to balancing or posting checks after input.

    2. The records on the key verification file (fver_enty) or daily key verification file (fdver_enty) must match exactly to the work entity records at the time of input.

    3. The nightly or daily posting runs remove matching work entity and key verification entity records and create posted entity records (fentity) or posted daily entity records (fda_enty). The posted daily entities are then merged to the regular posted entity file as one of the final options on the Daily Processing menu.

    4. Occasionally, a work entity record is changed after the record has been key verified but prior to the nightly runs. If this occurs, the two records will not match during the nightly runs and they will both remain in the working files, where they must be researched and corrected using the working file (original input) screens.

    5. Entity records remain on the posted file until the account has been in a zero balance status for at least 30 days and no penalty or interest has accrued for at least 52 days. On the last weekend before the end of the month, the entities that fall within the above categories are moved to the closed entity file (fcloe_enty) and an index of the Primary Key (fprm_recal) is created in a table and systemically checked each time a new account is established to ensure that no new account can be established with a duplicate Primary Key.

  4. Weekly assessment transactions (fwtrans) and daily assessment transactions (fda_wtrans) are created at the same time as the entities but are not key verified. Instead, these transactions are subjected to posting validation and must pass block balancing. Subsequent transactions are input through a separate screen but are subject to the same posting validation and block balancing as weekly assessment transactions and are posted to the same (fwtrans) file.

    1. Blocks of transactions are matched to the input file of unprocessed Form 813 (fdln813). Transactions that do not find a matching Form 813 via the DLN, are printed on the Error Register and remain on the original (fwtrans or fda_wtrans) working file.

    2. If the block of transactions find a matching Form 813 via the DLN, the F 813 is moved to the posted 813 file (fsccf_d813). The posted 813 file is purged and printed on the Cycle Proof List on the first day of the following month.

    3. Transactions that do not match the Form 813 in total item count and debt or credit money amount are printed on the Block Out of Balance listing and moved to the weekly (fsccf) or daily (fda_sccf) block out of balance file.

    4. Balanced matching transactions move to the weekly pending transaction file (fpnd_trans) or daily pending transaction file (fd_pnd_trn), where they will attempt to post to the posted file.

  5. Unpostable transactions remain in the pending files until they are corrected or nullified.

    1. Requests to nullify weekly assessment and subsequent transactions are input to the nullify request file (fwk_unpost).

    2. When the request has been successfully processed and matched to a record on the fpnd_trans file, the transaction is moved permanently to the processed nullified file (fnull_upst).

    3. Daily assessment transactions cannot be nullified.

  6. Transactions input to the Load Old Accts/Transfer-In screen (flod_trans) are neither key verified nor block balanced. These transactions can unpost, but cannot be nullified.

    1. Erroneous transactions can be removed using the Load Pre_Jnl'd Transaction option from the NMF DBA Weekly Run menu. If the entity is still in the pending (fwrk_enty) file, transactions can be removed using the original input option from the NMF Processing menu.

    2. The flod_trans file is the only pending file for loaded transactions.

    3. To correct an unpostable loaded transaction for a primary key: go to the KV screen to correct entity; then go to the pending transaction screen to correct transaction section. Both entity and transaction sections need to be updated to correct unpostable condition.

  7. Entity changes are input to the entity change working (fwchg_enty) file. Entity changes are not key verified or block balanced.

    1. Entity changes can unpost, but remain on the fwchg_enty file until they are posted or removed (deleted). They cannot be nullified.

    2. Posted entity changes are moved to the posted entity change (fpchg_enty) file, where they remain permanently.

  8. All posted weekly assessment, load/transfer-in, and subsequent transactions are moved to the posted transaction (ftrans) file. Daily assessment transactions post to the daily transaction (fda_trans) file and are moved to the ftrans file when merged.

    1. Transactions remain on the ftrans file until accounts have become a zero balance for at least 30 to 45 days, then are moved to the closed transaction (fclo_trans) file during the next monthly purge run.

    2. Posted transactions for the current month are also included on the fholdtran file for inclusion on the monthly trial balance.

  9. The following table in lists the file names and the menu options that can be used to ADD, EDIT, REMOVE, or QUERY records on each file.

    1. The numbers across the top represent the option numbers from the NMF Processing menu or the DBA Weekly Run menu. The research (Rsch) option is available from any of the Main menus.

    2. The file names are listed alphabetically.

    3. The letter ADD, UPDATE (mode), or QUERY indicates the type of action that can be made on a record in a designated file.

    4. The number next to the letter is the table number (screen number) within the menu option. Table 1 is the first screen that displays when a particular option has been selected.

    Figure 3.17.46-23

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

3.17.46.15.2  (01-01-2011)
Processing Daily Assessments

  1. Any assessment received from the RACS function with a journal number already assigned is considered pre-journalized and must be input through the Original Assessment-Daily screens.

    1. Although daily processing goes through block balancing the daily assessments must be manually balanced at month end as no Recaps are generated.

    2. The DBA is solely responsible for completing and balancing the Daily runs.

  2. Each day, after all Daily assessments have been input, the DBA will complete the Daily runs.

    1. While the DBA is running the Daily programs, no daily work can be entered into the system. If necessary, after the runs have been completed and balanced and all reports and notices have been printed, additional assessments can be input and processed through a second set of Daily runs.

    2. Execute the options in the order they appear on the Daily menu. Some of the menu option numbers may not match the numbers shown on the screen. For each print option, use the size, count, and pitch.

    3. Select Balance Daily Blocks (option 1 or dbal), then select the next two print options for the NMF Error Register and BOB Summary (option 2 and 3, der and dpBOB).

  3. Review the reports and documents and make any necessary corrections using the same procedures as for weekly processing. If the error was related to input of the Form 813 information by RACS, promptly hand carry to RACS for the necessary correction.

  4. When all corrections have been input, again select the option Balance Daily Blocks and repeat the process.

  5. When all errors related to Block Balancing are corrected (or any remaining errors cannot be resolved quickly), continue with the option Post Daily Entities (option 4,dpote).

    1. Print the Unverified Entity List (option 5, duvl).

    2. Use the Key Verify-Daily option from the NMF Processing menu to key verify any entities printed on this list. Then rerun the Post Daily Entities option.

  6. When all entities have posted, run Post Daily Transactions (option 6, dpott).

    1. Print the Unpostable Trans List (option 7, dput).

    2. Resolve any unpostable using the Unpostable Correction-Daily option from the NMF Processing menu. Then rerun the Post Daily Transaction option.

  7. The Daily Trial Balance is an optional run to confirm that the transactions input through the Daily process are balanced to the documents received from RACS.

    1. Choose the option Run Daily Trial Balance (option 8, drtb), followed by the option print Daily Trial Balance (option 9, dtb).

    2. Balance the report with the manual balance of all daily assessment transactions that have been input that day.

  8. When all transactions have posted (or any remaining unpostable cannot be quickly resolved), run the option Format Daily Notices (option 10, dfn) followed by the Option Print Flag Notices (option 11, dpflag).

    1. The NMF Accounts Flagged for Notices/TDAs Daily listing will indicate which notices need to be printed.

    2. Print the required notices as shown on the flag list.

  9. Route the notices to the designated technician for prompt review. If the review identifies mistakes in any entity, input the necessary corrections using the option Correct Daily Notice (option 16, dcn).

  10. The Correct Daily Notice option is used to correct any of the following elements on the posted daily entity file (fda_enty).

    • Notice Type—Must be entered to generate a notice. Use a 1 for first notice, T for Trust Fund Recovery Penalty first notice and TDA, or a Z for first notice and TDA.

    • Actual Period Ending date

    • Service Center Address Code

    • Transcript Code

    • Taxpayer Name and Address

    • Cross Reference information

    • Periods Assessed

    • Non-Petitioning Spouse indicator

    • Civil Penalty Reference Number

    • NMF Assessment Date (23C date)

    • Statement Code (NMF First Notice Paragraph Indicator)

    • NMF Account Status Code

    • Business Operating Division Code (BODC) and Client Code (BODCC)

  11. When all notice corrections are completed, select the option Format Daily Notice and print the notices again.

  12. If the notice review and trial balance identifies an error in a transaction after the transactions have posted, the correction cannot be made during the same Daily run.

    1. If any transaction was omitted or incorrect, wait until the transactions have been merged, then correct the account using options on the NMF DBA Weekly Run menu. The notice itself may have to be corrected manually.

    2. If an entire assessment was omitted, complete the notices for the other daily assessments then input the assessment and rerun, or hold the assessment for input the next day, depending on priority.

  13. When the Daily processing is completed and balanced, the daily posted files are normally merged into the weekly files.

    1. If unresolved errors, BOBs, or unpostable remain on the Daily file, you may consider not running the Merge option and carrying the daily files over to the next day. However, be sure to run the merge option on the last day of the month so that the Trial Balance report will be as complete as possible.

    2. Merge the daily entities first and then print the Non-Merge Entity List. This program searches the BOB (fda_sccf), error (fda_wtrans), and unpostable (fd_pnd_trn) files for any transactions with matching primary keys. If any matching records are present, the entity will not merge and will appear on the Non-Merge Entity list.

    3. If records appear on this listing for any other reason, request a Help Desk Ticket to report a program problem.

    4. After the entities have been merged, use the option Merge Transactions. Transactions that do not find a matching entity (via primary key) will remain on the daily (fda_trans) file.

  14. Daily posted entity and transaction files are available for research using option 10, Research NMF Daily (drsch), from the NMF Processing menu.

    1. The first screen to be displayed when this option is chosen is page 1 of the entity.

    2. Click the TRANSACTIONS Tab to view the transaction screen.

    3. From the transaction screen, click the NOTICES Tab to view the notice status screen.

    4. Every element on the Daily research screens are also present on the regular NMF research file, although some field values may not be valid on the Daily file.

3.17.46.15.3  (01-01-2011)
Nightly Reports

  1. Each morning after ensuring the system is up and that the nightly runs were successful and completed, the DBA must print the nightly output. This should be accomplished the first thing each morning.

    1. Four printers should be available to NMF at all times.

    2. The nightly output consists of the reports on the Nightly Reports menu on a daily basis, plus various reports from the Non-Daily Reports menu on specified days.

  2. Prepare a check list to ensure that all required reports have been printed.

    1. Initially, you will want to request the reports in the order they appear on each menu, but you may eventually want to print the reports in a different sequence or from different menus to avoid frequent changes of paper in the printers.

    2. You may also want to request the reports by entering the report alias, thus eliminating the need to change from one menu to another to print reports.

  3. Backup files are created for many of the reports. Some can be requested by the DBA, while others require action by the System Administrator (SA). Request a Help Desk Ticket if you need a backup report printed.

  4. The table in lists the reports on the Nightly Reports menu by option number.

    1. Size S is the small standard size paper (Form 5777 or Form 6695), and the size L is large computer size paper (Form 3624). None of the nightly reports are printed on special forms paper.

    2. The pitch is the number of characters per inch. As you request each report, the screen will prompt you for the desired pitch.

    3. When option 1, Print All Transcripts, is used, options 2 and 3 should be bypassed. Before printing the transcripts, a test print (option 25 on the Non-Daily menu or alias "tptrn" ) is recommended to ensure proper alignment of the paper in the printer.

    4. The Transmittal Recap of RACS Summaries (option 15) lists the recaps (options 16 thru 24) that are on the print file. It is only necessary to request those Recap options that are included on the Transmittal listing.

    5. The trial balance options (27 and 28) was run only during the "original" LOAD.

    6. The ANMF SC RECAP, option #30, summarizes the data on the NMF or RACS Recaps for batch journalization. Refer to Exhibit 3.17.46–9

    7. The ANMF SC RECAP Problem Report, Option #31, identifies those transactions that posted to ANMF, but did not meet the criteria for RRACS batch journalization. This is strictly for NMF analysis to determine corrective action.

  5. The DBA or alternate DBA will distribute the nightly output for further processing, correction, or proofreading. This distribution of the output must be accomplished as soon as possible on the same day of printing.

    1. As soon as the Daily Block Transmittal (option 5) is printed, route parts 1 and 2 to RACS. The blocks of documents must be associated and route back to NMF before any of that days weekly assessments and subsequent transactions can be processed (input).

  6. Transcripts:

    1. Requested transcripts with an employee number are routed to the designated function.

    2. Unpostable transcripts are associated with the appropriate Unpostable Transaction listing and related documents and routed to the technician assigned to work the unpostable.

    3. Load/Transfer-In transcripts are routed for proof reading. If errors are detected, the DBA will receive them from the proof reader for the necessary corrections.

    4. Trust Fund Recovery penalty and Offer-In-Compromise transcripts are routed to Compliance Services Collection Operation (CSCO). If re-input is required, use the history section to input the related DLN for each transaction code. This will dispose of the transcript after the re-entry has been completed.

    5. Account Transfer transcripts are associated with the related out-of-region TDA.

    6. All other nightly transcripts are resolved by NMF Accounts Maintenance.

    7. The weekly and monthly transcript instructions are included in IRM 3.17.46.13.2. See IRM 3.17.46.13.2.

  7. The Error, BOB, Unpostable, Unverified Entity, and Unprocessed Nullify listings may be worked by the DBA, the person who input the document, or designated technician, depending on workload and/or the decision of the manager.

  8. All of the Recaps are associated with the related block of documents according to IRM 3.17.46.4.4. Part 2 is maintained as a clean copy for association with the ANMF SC recaps and official file. Part 3 is kept as a backup should manual journalization be necessary. The ANMF SC RECAP is routed to RACS with the Transmittal Recap of RACS Summaries for batch journalization. See IRM 3.17.46.2.4 (4).

  9. The Nullified Unpostable Transaction list—Parts 2 and 3 are routed with the nullified documents to RACS. Part 1 is annotated and filed in NMF.

  10. The IDRS Update list (Subsequent Transaction to Accounts in TDA Status list) is used as the source document for input to IDRS. This listing contains subsequent transactions to NMF accounts which have been input to IDRS. If the transactions have been input to IDRS by the area office prior to input to NMF, they will not appear on this listing.

  11. Unprocessed Restricted Database Changes lists are worked by the DBA and then filed in NMF.

  12. The Daily Trial Balance listing is routed to the technician responsible for month end balancing.

  13. The NMF DBA Weekly Run menu (option 2 on the DBA Main menu) may be used by the DBA to simulate portions of the Nightly processing that are normally run systemically.

    1. Only the system, during nightly processing, is able to process transactions and entities to the posted database files. However, other actions normally processed during the nightly runs can also be accomplished by the DBA using options from this menu.

    2. Options 8, 24 and 13 (restricted database changes) are included in IRM 3.17.46.15.5.

    3. The "balance" and "format" options execute processes normally done during the nightly runs. The DBA is not required to use any of these options, but may wish to expedite reprint of notices or transcripts, or correct blocking errors prior to the normal nightly runs.

  14. After option 1, 2, 3, 5, or 6 is completed, use the associated print options (or aliases) from the Nightly Print menu (dailyp) to print the reports.

3.17.46.15.4  (01-01-2015)
Weekly and Monthly Reports

  1. Weekly, monthly, and special reports are printed from the Non-Daily Print menu. A new screen has been added to this menu. It is accessed using Option 6 of the NMF DBA Main Menu.

  2. The reports on this menu should be printed on the day designated on the menu option or as follows:

    1. The Accounts Purged to Closed list (option 14) is available on the last Monday of each month. All other monthly reports are available on the first work day of the month.

    2. The NMF Posting for the Month (option 19) should be printed only if requested by the NMF balancer or the unit manager. This report may be printed at any time during the month in the event of balancing problems, but is not necessary for normal daily operations.

    3. The annual Telephone Excise reports (option 27 thru 31) are created on the first weekend of October and December.

  3. Most of the reports on this menu are created and held on the print file until overlaid by the next scheduled report. The report can be printed at any time until the file is overlaid. The following are the only exceptions:

    1. The Recap of Journaled RACS Summaries and the Unprocessed Block listing (options 12 and 13) are management reports that are updated daily.

    2. The Petitioning/Non Petitioning Spouse list (option 23), required semi-annually, is updated weekly to show any balance due, suspense status, non-petitioning spouse with an assessment date more than 180 days old.

  4. Disposition of the Non Daily report output:

    1. All notices (three part) are given to the designated NMF technician for notice review (proof reading) and mail out.

    2. The Certified and Registered Mail lists (parts 1 and 2) are associated with the related notices and forwarded to mailing services. Part 3 is filed in NMF.

    3. The Notice Due POA on File list (option 7) is given to the designated NMF technician for verification and CAF research.

    4. The NMF Accounts Flagged for Notice/TDA (option 8) —Part 1 is filed in NMF, part 2 and part 3 is given to the designated NMF technician for notice review.

    5. NMF Accounts ≡ ≡ ≡ ≡ ≡ ≡ ≡ for Notice/TDA Issuance list (option 10) —Part 1 is filed in NMF and destroy parts 2 and 3 after write-off is completed.

    6. Account with Reversal Code Problems list (option 11) —Parts 2 and 3 are given to NMF Accounts Maintenance for resolution and penalty/interest computations, part 1 is annotated and filed in NMF.

    7. Recap of Journaled RACS Summaries (option 12 and 21) —Part 1 is given to the NMF balancing technician and used as a balancing aid, part 2 is forwarded to the RACS manager, and part 3 is forwarded to the Section or Branch Chief.

    8. NMF Unprocessed Block listing (option 13) —Parts 1 and 2 are forwarded to the NMF and RACS managers respectively, part 3 is forwarded to the Section or Branch Chief.

    9. NMF Accounts Purged to Closed (option 14) —File in NMF.

    10. NMF Trial Balance listing (option 15) —forward for NMF balancing. NMF Summary Trial Balance (copy)— Email a legible copy to Headquarters NMF Analyst.

    11. NMF Trial Balance—Child Support listing and NMF Child Support transcripts (options 16 and 18) —forwarded to the NMF Child Support coordinator.

    12. NMF Cycle Proof listing—File part 1 in NMF, parts 2 and 3 are forwarded to Files with the documents.

    13. NMF Postings for the Month (option 19) —Forwarded for month end balancing.

    14. Petitioning/Non-Petitioning Spouse list—all parts to NMF Accounts Maintenance.

    15. Telephone Excise notices, TDAs, and mail listings (options 27 thru 31) —same as weekly reports.

    16. A legible copy of the NMF 99 Report and NMF Trial Balance Summary must be emailed immediately upon printing to the Headquarters personnel for GAO and NMF.

    17. Detailed NMF Notice Issuance Report— Print weekly. Part 1 is given to the NMF Unit Manager for inventory purposes and ensuring timely mail-out of notices.

    18. T/C 520 Listing—print quarterly or as needed. Parts 1 and 2 are given to the designated NMF Technician for follow-up action with the appropriate Insolvency Function; Part 3 is given to NMF Unit Manager for monitoring of inventory. Annotated copies are filed in NMF.

    19. Credit Balance Account Listing—print weekly. Part 1 is given to the NMF Unit Manager for monitoring of inventory; Part 2 is provided to the designated NMF Technician for review of credit balances. Annotated copies are filed in NMF.

    20. 1099 INT List-print in mid January of each year. This list contains all unreversed refund interest ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ which posted to the ANMF database from January through December. This list is to be given to the Manual Refund function for preparation and issuance of 1099–INT statements to NMF taxpayers.

  5. Disposition of weekly/monthly transcripts:

    1. Rev Error (accounts with reversal code problems and activity or notice due during the week)—Route to NMF Accounts Maintenance for association with Accounts with Reversal Code Problems listing.

    2. Child Support (CSO)—Route to Child Support coordinator.

    3. Accounts Maintenance—Review by the DBA, then route to NMF Accounts Maintenance technician.

3.17.46.15.5  (01-01-2014)
Notice and Account Corrections

  1. The DBA is authorized to make certain corrections to posted accounts on the database without using the normal NMF screens and without normal validation. Extreme care must be exercised when making these database corrections.

    1. This section includes procedures for restricted database changes, weekly notice corrections, and direct load of pre-journaled transactions.

    2. Instructions for the daily notice corrections is outlined in IRM 3.17.46.15.2.

    3. Corrections to the taxpayers name, address, or TIN should be made by preparing a Form 2363 and processed through the Entity Change screen.

  2. All corrections entered by the DBA must be thoroughly documented.

    1. As part of the documentation, a print file is recommended, so that a copy of the actual correction record can be retained as part of the documentation. See IRM 3.17.46.15 for instructions on using the print file.

    2. Also retain copies of source documents, notices, and transcripts related to the correction, plus any notes or other supporting documentation.

    3. The documentation file should be maintained by the DBA.

  3. Restricted Database Changes: The following account elements can be changed with the restricted database change option;

    • Period Ending

    • Civil Penalty Reference Number

    • MFT

    • Form Number

    • Periods Assessed

    • DLN

    • Abstract Number

  4. Select option 14, Restricted Database Changes (dbdchg) from the NMF Weekly Run menu and the NMF Account Changes—Entry Screen will appear.

    1. Click the ADD button and enter the TIN, Period Ending, and MFT. If the database contained an account for that Primary Key, the remainder of the fields on the left hand portion of the screen will be systemically generated and the cursor will be positioned at the first field at the right hand side of the screen.

    2. First enter the reason for the correction and any other audit trail information into the first two fields on that side of the screen.

    3. Then enter the correct information into the field or fields in error and click the SAVE button to commit to the database.

  5. If the primary key originally input with the ADD command does not find a match, you will receive the message "Entity with this primary key does not exist on the entity file" at the bottom of the screen. In this case, you should first review the source document and your entries to insure that you did not create a finger error. If this is the case, re-ADD the Primary Key information.

  6. Restricted Database Changes are added to the permanent file (fdbd_chg) only during that nights runs. The changes will not show on the account until the next working day.

    1. Once entered, records on this file can still be EDITed or REMOVEd until they update the permanent (fentity) file during nightly processing and the Processed Indicator "Y" is added to the record. Once on the permanent file, the records can only be QUERYed on using the Research option from the Main menu.

    2. If the Restricted Database Change does not post to the account during nightly processing, the record will be included on the Unprocessed Restricted Database Change list on the following day. Any record on this list should be reviewed for the necessary corrective action and either EDITed or REMOVed as applicable.

  7. Use the Correct Weekly Notice screen to make corrections to any Weekly Assessment notice, to accelerate notices issuance, or to make corrections to other field elements of the posted Entity file (fentity) which cannot be corrected using the Restricted Database Change option.

  8. The following fields can be corrected on the Weekly Assessment Notice Correction screen:

    • Actual Period Ending date.

    • Notice Type—this field must have an entry if you wish to reprint the notice after correction. See the Notice List Determine Indicator in IRM 3.17.46.1.10 (97). If only correcting an entity field such as the Cross Reference field and do not intend to re-print the notice, leave this field blank.

    • Use the R, Q, or W to accelerate the issuance of a notice. The appropriate notice will be generated during the next weeks processing.

    • Use 4, 8, 9, or X to correct and re-print a notice.

    • Use B to re-issue first notice, E to re-issue fourth notice, and F to re-issue annual reminder notice (status 53 only).

      Note:

      If you re-issue any notice the system will overlay the notice date with the new notice date of the re-issued notice.

    • Use Z to reissue and print immediately a first, TDA, and annual reminder notice.

    • NMF Statement Code

    • SC Address Code

    • Transcript Code

    • Exception Code

    • Periods Assessed

    • Non-Petitioning Spouse Indicator

    • Child Support Requesting State

    • Cross Reference information

    • Power of Attorney Indicator

    • Business Operating Division Code (BODC) and Client Code (BODCC)

    • Plan Number

    • Form Number

  9. Select option 7, Correct Weekly Notices (wcn) from menu 2, NMF DBA Weekly Run menu.

    1. Click the ENTER QUERY button to QUERY the account entity using the Primary Key information and click the EXECUTE QUERY button to submit your request.

    2. The record on the posted entity file (fentity) will appear on the screen.

    3. Select the EDIT option and then the EDIT feature, move the cursor to the field(s) in error and make the necessary correction(s). BE SURE to make an entry to the Notice Type field if a notice is to be re-printed.

    4. After you click the SAVE button to commit to the database, the message "This record has been changed" will appear at the bottom of the screen. Corrections input through this screen change the permanent file immediately, unlike the Restricted Database Changes which must go through nightly processing before the change is made to the permanent file.

    5. When all notice corrections have been entered, reformat the corrected notices/TDAs using options 8, 9, or 10 and re-print the corrected notices/TDAs using options 14, 15, or 16 on the DBA Weekly Run menu. Remember, the Notice Type will be 2, 3, 4, 8, 9, or X. After re-printing, follow normal procedures for distribution of the notices and mail listings.

  10. The Load Pre-Jnl'd Transaction (pj), option 11 on the DBA Weekly Run menu, is used to add transactions to accounts on the permanent database file. Items input through this screen DO NOT go through normal block balancing and DO NOT generate a RACS Recap.

  11. This screen is used to make corrections to the database when a transaction is input and posts, contrary to the source document; or a transaction was omitted when entering from a Transfer-In document.

    1. First add the reversal transaction code using the same DLN, transaction date, and transaction amount as the posted transaction being corrected.

    2. Then add the correct transaction.

  12. The transactions become part of the flod_trans file, where they are subjected to posting checks (not balancing checks) and may appear on the Unpostable Transaction List—Loaded Transactions.

  13. When the transaction posts to the database, a Load/Transfer-In transcript is generated and should be associated with the source document for proofreading.

  14. Remember, ALL NOTICE AND ACCOUNT CORRECTIONS INPUT THROUGH THE RESTRICTED DATABASE CHANGE AND LOAD PRE JNL'D TRANSACTION SCREENS MUST BE THOROUGHLY DOCUMENTED!

3.17.46.15.6  (01-01-2011)
Archived NMF Accounts

  1. The database now provides for an Archive system for NMF accounts. This is a separate application and is not linked to any other portion of the database. This application has a separate menu which can be reached through an option on the DBA's Main menu. This menu contains the following options:

    1. Research Archived NMF Accounts

    2. Format Archived Transcripts

    3. Print Archive Transcripts

    4. Move Accounts—NMF to Archive

  2. The first option on the menu (Research Archived NMF Accounts) allows for research and transcript requests from the Archive file.

  3. The second and third options on the menu are to format and print the archive transcripts. These options can be used if you need the transcript that day. If not urgent, you can wait until the next day after the request and these transcripts will be formatted during the nightly runs and will be printed when you choose the options 1 or 2 to print transcripts from Menu 3, Print Previous Night's Runs.

  4. The last option (Move Accounts—NMF to Archive) will actually move NMF accounts that have been on the closed file for one year or more with no activity. Before using this option, the DBA MUST contact the Systems Administrator (SA) who will grant the DBA delete and insert privileges. Upon completion the DBA MUST contact the SA again to revoke these privileges. It may be necessary to request a Help Desk Ticket for this purpose due to the migration to ECC-MEM.

    1. At the Submission Processing Campus discretion, this option may also be run by the SA rather than the DBA. However, the DBA should have contact with the SA prior to using this option.

    2. It is recommended that you use the option to archive NMF accounts when your closed file database reaches 50 percent of it's capacity. The database capacity can be checked periodically by the SA.

    3. After the initial move of NMF accounts to archive, we suggest that the archive be done every six months thereafter or whenever the database capacity reaches 50 to 70 percent.

  5. If the system finds an account with a matching primary key during the move of accounts to the archive portion of the database, the system will overlay that matching primary key account and generate an Archive Account transcript of the account that was overlaid. It will be the responsibility of the DBA to determine if this account needs to be re-input to the system.

    1. Analyze the generated transcript along with the account that overlaid it on the archive database to determine if the account requires re-input to the system.

    2. If the related transactions are exactly the same in amount and transaction date, then the account will not require re-input to the system.

    3. If the related transactions are not exactly the same in amount and date, the account will need to be Loaded back onto the database. Assign a new Dummy Tax Period Ending to the account prior to input. Also add a statement to the Cross Reference field to indicate re-input of the archived account.

    4. If re-input is required, use the history section to input the related DLN for each transaction code. This will dispose of the transcript after the re-entry has been completed.

Exhibit 3.17.46-1 
ORACLE FUNCTIONS AND COMMANDS

BRIEF DESCRIPTION OF ORACLE MENU BAR
Across the very top of the ORACLE screen are 8 functions that may be executed by clicking on the function and selecting a feature.
FUNCTION FEATURE DESCRIPTION
ACTION Save Commits the record to the database.
  Clear All Clears the screen.
  Print Prints the screen.
  Exit Terminates the data entry session.
     
EDIT Edit Allows for editing a field by displaying a pop-up window and entering the correction.
  Display List Displays a list of values for a given field.
QUERY Enter Allows data entry.
  Execute Submits the request for query.
  Cancel Cancels query and clears the screen.
  Last Criteria Displays last query criterion.
  Count Hits Counts the number of records, but will not display the records.
  Fetch Next Set Displays the next record.
BLOCK   ANMF does not use this feature.
RECORD Previous Displays the screen of the previous record.
  Next Displays the screen of the next record.
  Scroll Up Same as the "previous" feature.
  Scroll Down Same as the "next" feature.
  Insert Same as the ADD button.
  Remove Same as the REMOVE button.
  Lock ANMF does not use this feature.
  Duplicate Duplicates the record. Must click the SAVE and then ADD buttons first, then select "Duplicate" feature or Use Shift + F6.
  Clear Clears all fields.
FIELD Previous Displays the previous field in the screen.
  Next Displays the next field in the screen.
  Clear Clears the current field.
  Duplicate Duplicates the field value. Use Shift + F5.
HELP Help Describes the attributes and values of the field.
  Keys Describes the function keys.
  Display Error Displays a message at the bottom of the screen.
WINDOW Cascade Current display of ANMF ORACLE.
  Tile Horizontally ANMF does not use this feature.
  Tile Vertically ANMF does not use this feature.
BRIEF DESCRIPTION OF ORACLE TOOL BAR
Across the top of the screen are 9 tools or commands that may be executed by clicking on the button.
SAVE Commits the record to the database. Click the SAVE button upon completion of each screen. Replaced the "ESC" key in Informix.
ENTER QUERY Allows for the entry of information for search of the database. Replaced the "Q" for query in Informix.
EXECUTE QUERY Submits the request for query. Replaced the "ESC" key in Informix.
CANCEL QUERY Cancels the query and clears the screen. Replaced the "Ctrl C" in Informix.
PREVIOUS Displays the screen of the previous record. Similar to the "P" in Informix.
NEXT Displays the screen of the next record. Similar to the "N" in Informix.
ADD Allows the entry of a new record. Replace the "A" in Informix.
REMOVE Allows the committed record to be deleted. Replaced the "R" in Informix.
EXIT Terminates the data entry session. Replace the "E" in Informix.
ORACLE PERFORM USER'S GUIDE
ADD
The ADD command is the means to input new records into the database. Click ADD button to add the pertinent data then click the SAVE button to commit the entry to the database.
UPDATE
After a QUERY has located the records applicable, the database will automatically default to the UPDATE mode. (Remember to use the NEXT or PREVIOUS buttons to display the record you wish to change.) Once the record is displayed, Tab to the desired field, enter the correct information then click the SAVE button. A message will appear at the bottom of the screen to indicate that the record has been changed.
The "UPDATE" mode will be useful for entering new information, such as follow-up items or disposition information, or changing existing data (unpostable).
REMOVE
Removal of records from the database is performed similarly to the update. The specific record must be displayed on the screen before it can be removed. After it is displayed click the REMOVE button. The system will prompt the operator to verify that the record showing is to be removed. If the correct record is displayed, click "YES" . If a mistake has been made and the wrong record is displayed, click "NO" . The system will not remove records without verification.
NOTE: The UPDATE mode and REMOVE command cannot be used once the information posts to the database.
QUERY
The QUERY will be the most used command in screen research. It will help to remember that each time the QUERY command is used and there are records satisfying the QUERY, a current list of only these records has been created.
(1) The simplest QUERY would be to click the EXECUTE QUERY button. This will bring all records in the database into the current list. Click the NEXT or PREVIOUS buttons to view each record. Click the appropriate aqua colored highlighted TAB to view the various screens. The gray TAB displays the current screen. Clicking "Query" on the very top of the menu bar and selecting "Count Hits" feature will display the number of records that are now in the current list.

Note:

Selecting this feature will clear the screen. To view the records again, click the EXECUTE QUERY button.

(2) A more qualified query would be one of searching for records within a file having some common factor. If searching for a specific date you would click the QUERY button, use either Tab or Return keys to go to the field you would like to search, place the appropriate date(s) or range, then click the EXECUTE QUERY button. If there are any records in the file that meet the users specified date, the records will be displayed. Click the NEXT or PREVIOUS buttons to view the next or previous records. Otherwise the message "Query caused no records to be retrieved. Re-enter." will be displayed and highlighted. To view the number of records, click "Query" on the menu bar and select the "Count Hits" feature.
ORACLE QUERY SYMBOLS FOR RESEARCH
Informix Oracle Description Data Types
       
1) = Same Equal to All
2) >= Same Greater than Numeric
3) < Same Less than Numeric
4) >= Same Greater than or equal to Numeric
5) <= Same Less than or equal to Numeric
6) <> Same Not equal to Numeric
7) : Not Available Range Numeric
8) ] Not Available Or Numeric
9) * % Wildcard Char (alpha/numeric)
10) ? _ (underscore) Wildcard Char (alpha/numeric)
11) >> Not Available Highest value Numeric
12) << Not Available Lowest value Numeric
  1) Normally you do not need to enter the = because the system generally assumes you mean equal to when in the Query command. For example, when you enter Redwood City in the City field, the system assumes you mean =Redwood City. However, entering an = by itself in a field would prompt the system to search for records in which that field is blank.
  2)—6) Although the symbols for greater than or less than are self explanatory, the following explains how to use them in different types of fields.
   Numeric fields
  Enter the symbol then number. For example, to search for all the records in which the zip code is greater than 86901, enter >86901 in the Zip Code field of the entity.
   Date fields
  In date fields, less than (<) and greater than (>) mean before and after the date you enter, respectively. For example, by entering <103080 in a date field locates all records containing October 29, 1980, or earlier in that date field. By entering <=103080 in a date field locates all records containing October 30, 1980 or earlier in that date field.
   Money fields
  These symbols are also useful when querying money fields. To find records with a value less than $12,000, enter <12000 in a money field. Do not enter a dollar sign or comma in your query. The system adds the dollar sign automatically.
   Alpha/Numeric Fields (CHAR)
  When you use one of these symbols in an alpha/numeric field, the following conditions exist:
  —Greater than means later in the alphabet, and less than means earlier in the alphabet.
  —Lowercase letters are greater than uppercase letters. This will not create a problem on the ANMF system because all alpha characters are in uppercase.
  —Both uppercase and lowercase letters are greater than numbers.
  7) Not Available
  8) Not Available
  9) The percent (%) is a WILDCARD symbol that allows queries with partial data types. You can use the% to match any group of zero or more characters. For example, to find accounts where the SSN starts with 019, enter 019% in the SSN/EIN field. You can also use the % to search on fields that contain a certain pattern of characters. For example, you might want to search for accounts whose street address includes the words Avenue or Ave. If you enter "Ave" in the Address field, the system finds "41 Jordan Avenue" and "776 Gary Avenue." The search pattern would also find a truncated address like "621 Birch Ave."
  10) The underscore (_) is a WILDCARD symbol that allows queries with partial data. You can use the _ to match a single character. For example, to find accounts when the SSN may have a couple of numbers that are unrecognizable but you know it begins with 019 and ends with 8393, enter 019–__–8393.
  9) & 10) There are cases when you may want to use both wildcard symbols when querying the database. For example, entering "_ick" in the Taxpayer Name field means you would be searching for accounts whose name beginning with any character and ending with any group or string of characters. As a result of this search you may find accounts where the taxpayers name is "Dick Smith," "Vickie Jones," "Micks Roadhouse," "Dickensons Moving Inc," etc.
  11) & 12) Not Available.

Exhibit 3.17.46-2 
Load Account—Field List

LOAD OLD ACCOUNT—FIELD LIST
Field
Description
Required
Optional
Generated
Remarks  
KV Notice Type Blank O This field is usually left blank on the Load. However, you may need to do the following:
    Value Meaning
       
    R Reissue TDA (status MUST be 22)
    Q Accelerate TDA/4th Notice (status MUST be 21)
KV DLN R 13 digit DLN and 2 digit List Year.
KV Abstract Number R Three digit code—See Exhibit 3.17.46-6 for values and meanings.
KV Taxpayer Name R First name line (25 characters).
KV Name Control R Four character field.
KV Taxpayer Name O Second name line or first address line if two lines of address are required.
KV Street Address R Street address line MUST be the primary input line used for the street number and name (25 characters).
    If abbreviation is required during input of these fields, code the abbreviation on the Source Document and input the full information into the Cross Reference field.
KV City R 15 character field for city name.
KV State R Two character field; use standard abbreviation
KV Zip Code R Ten digit field in NNNNN–NNNN format.
    This field allows for either the five or nine digit zip code. If foreign address, system will allow alpha characters.
Periods Assessed O All periods if more than one. Can be input in YYYYMM format. If a "dummy" period ending is indicated on the Source Document, be sure to input both the dummy and true tax period ending in this field.
AO/TDA Code R Eight digit field in NNNN–NNNN format: first four digits MUST be Area Office and last four can be zero filled or press "RETURN" to bypass the last four digits.
KV NMF Account Number R Four digit field
    Value Meaning
    1830 53'd Status ONLY
    1300 All others
KV NMF Status R NMF Account Status Code:
    Value Meaning
    21 1st Notice
    22 TDA
    58 4th Notice
    71 Offer in Compromise
    89 Suspend Notice
KV Service Center Address Code R Two digit code generated for your center. Press "RETURN" when at this field.
    Value Meaning
    17 CSC
KV Fourth Notice R Date is MMDDYYYY format: required if in status 58.
KV TDA Date R Date is MMDDYYYY format: required if in status 22. If TDA has been reissued, input the most recent re-issued TDA date in this field and input the original TDA date into the Cross Reference field.
KV 53'd Date R Date is MMDDYYYY format: required if in status 53 (NMF Account Number 1830 with an unreversed TC 530). If not in status 53, press `RETURN' to bypass this field.
KV EIN or SSN R NN–NNNNNNN or NNN–NN–NNNN format. The hyphens MUST be entered.
KV Civil Penalty O For TEFRA and Civil Penalties only. System will not accept a value in this field for MFT 70.
    Value Meaning
    628 IRC 6700
    666 IRC 6702
    632 IRC 6705
    634 IRC 6707
    636 IRC 6708
    604 IRC 6676(a)
    602
"For Historical Use Only"
IRC 6676(b)
    613 IRC 6679
    616 IRC 6682
    622
"For Historical Use Only"
IRC 6694(a)(b)
    624 IRC 6695(a)–(e)
    626 IRC 6695(f)
KV NMF Statement Code O Input a "1" for Trust Fund Recovery Penalty accounts; otherwise press RETURN. If "1" is input to the OE field, then a "1" MUST be input to the KV field.
KV MFT R Two digit code: See Exhibit 3.17.46–5 for values and meanings.
Form Number G System generated from MFT or Civil Penalty Reference Number when input. If the MFT just input carries multiple tax form numbers, the cursor will be positioned at this field. Input the appropriate form number and press RETURN.
Type of Tax G System generated from MFT or Civil Penalty Reference Number when input. Also generated from the Form Number if operator input is required based on multiple form numbers per MFT.
KV Period Ending R MMDDYYYY format: the slashes are generated when `RETURN' is pressed. If the Source Document has a "Dummy" tax period ending, input the "Dummy" period ending into this field. Conversion to a MMDDYYYY format WILL be necessary.
KV Actual Period Ending O MMDDYYYY format: If a "Dummy" tax period ending was input to the Period Ending field, the true tax period ending MUST be input to this field. Otherwise leave this field blank.
KV 23C Date R MMDDYYYY format: slashes are generated when "RETURN" is pressed. If the Source Document is for a TC 960, be sure to input the correct 23C (usually the TC 960 date). If not sure of the correct date, ask for assistance prior to input in this field.
KV Exception Code O Input "P" if for non-compute penalty accrual
Input "I" if for non-compute interest accrued
Input "S" if spousal assessment
Input `L' if IRC 4103 Assessment.
Input "M" to suppress generation of notice.
Cross Reference O Four lines holding 25 characters per line. Used to input related account information from the Source Document when loading: Trust Fund Recovery Penalty—Related Officers CSO Control Number Petitioning Spouse Information EP Plan Number All information input to this field will appear on both an NMF account transcript and a TDA when generated.
Account Balance per ULC R The remaining account balance from the Source Document being loaded. 14 digit field: DO NOT input commas but decimal point is required. If the Source Document is in credit balance, input a `hyphen' (-) before the money amount.
KV Power of Attorney O Input a "Y" if POA is indicated on the Source Document; otherwise leave blank.
KV CSO State O Input state abbreviation from Source Document if CSO assessment; otherwise leave blank. If account has an MFT 59, the system will require an entry in this field.
KV Petitioning/Non-Petitioning Spouse O Input a "P" if Source Document is a Non-Petitioning assessment; otherwise leave blank. Be sure to include the petitioning spouse information into the Cross Reference field.
COLSED G System generated from the 23C date and updated systematically from the extended COLSED date input with a TC 550.
KV OIC Date O MMDDYYYY format: required if account status is 71 (unreversed TC 480 or TC 780 is present). Otherwise, bypass this field.
KV Claim Adjustment O MMDDYYYY format: required if account status is 89. If not status 89, press `RETURN' when at this field. Use the TC 470 or TC 520 date in this field. TRANSACTION SECTION
DLN G System generated from entity.
SSN or EIN G System generated from entity.
MFT Code G System generated from entity.
Ending Period G System generated from entity.
Transaction Date R MMDDYYYY format: slashes are generated when `RETURN' is pressed.
Transaction Code R Three digit code: see Exhibit 3.17.46–7 for valid TC code.
TC Description G System generated literal description for TC.
Payment Trace ID Number R Twenty digit field required for all payment transaction codes as indicated in IRM 3.17.46.8.3.1.
Closing Code R Two digit field: required for TC 470 and TC 520. Optional for TC 530. Cursor will automatically be positioned at this field when TC 470, TC 520 or TC 530 is input.
COLSED R MMDDYYYY format: required for TC 550. Cursor will automatically be positioned at this when TC 550 is input.
Money Amount R 14 digit field: DO NOT input commas but the decimal point is required. If TC carries no money amount (TC 470), press `RETURN.'
Cumulative Balance G System generated total of transaction amounts. No input required.
Balance Shown G System displayed from the entry on the Account Balance Per Source Document field of the entity. No input required.
Difference G System generated difference between what is shown in two fields described above.
NOTE: KV indicator at left of field description denotes this field must be key-verified.

Exhibit 3.17.46-3 
Original Assessment—Field List

ORIGINAL ASSESSMENT INPUT—FIELD LIST
Field
Description
Required
Optional
Generated
Remarks  
Notice Type O Single digit indicator to determine which notice to issue:
    Value Meaning
    1 1st Notice Daily and Weekly Screens
    5 Child Support Letter Weekly Screen
    8 Reformat 1st Notice
    Q Accelerated TDA and 4th Notice
    T Trust Fund Recovery Penalty TDA and 1st Notice Daily and Weekly Screens
    X Reformat TDA
    Z Reformat Daily TDA, 1st Daily Notice and Annual Reminder Notice
    Blank Hold Notice Daily and Weekly Screens
Assessment Type R/G Single digit indicator of the type of assessment: System bypasses on Weekly Screen can be overlaid on Daily Screen.
    Value Meaning
    P Prompt Assessment
    Q Quick Assessment
    J Jeopardy or Termination Assessment
      If this value is used, you must input either Jeopardy or Termination into the first line of the Cross References field.
    R Regular NMF Assessment
NMF Statement Code R Single digit indicator for the notice paragraph to include on 1st Notice:
    Value Meaning
    1 Trust Fund Recovery Penalty
    2 TEFRA Penalty—6700
    3 Examination Deficiency Doc. Code 47
    4 Standard NMF Statement
    6 TEFRA Penalty—6701
    7 TEFRA Penalty—6702
    8 Embezzlement- 7803C or 7804(c)
DLN R 13 digit DLN plus 2 digit List Year
23C Date R/G MMDDYYYY format; Overlay on Daily Screen with F 813 date. System bypasses on Weekly Screen.
EIN or SSN R NN–NNNNNNN or NNN–NN–NNNN format. The hyphens MUST be entered.
Civil Penalty Reference No. O For TEFRA and Civil Penalties only:
    Value Meaning
    628 IRC 6700
    665–673 IRC 6702
    632 IRC 6705
    634 IRC 6707
    636 IRC 6708
    604 IRC 6676(a)
    602
"For Historical Use Only"
IRC 6676(b)
    613 IRC 6679
    616 IRC 6682
    622
"For Historical Use Only"
IRC 6694(a)(b)
    624 IRC 6695(a)–(e)
    626 IRC 6695(f)
MFT Code R Two digit code: See Exhibit 3.17.46–5 for values and meanings.
Form Number G System generated from MFT or Civil Penalty Reference Number when input. If MFT carries multiple form numbers, this field will be left blank; input the appropriate form number.
Type of Tax G System generated from MFT or Civil Penalty Reference Number when input.
Periods Assessed R All periods if more than one.
Period Ending R MMDDYYYY format: the slashes are generated when "RETURN" is pressed.
Actual Period Ending O MMDDYYYY format: If a "dummy" tax period is used to establish an account, the true tax period ending MUST be entered in this field.
NMF Account No. R 1300—system generated.
NMF Status R/G NMF Account Status Code:
    Value Meaning
    21 1st Notice
    22 TDA
    71 Offer in Compromise
Abstract Number R Three digit code—See Exhibit 3.17.46–6 for values and meanings.
AO/TDA Code R Eight digit in NNNN–NNNN format: first four digits MUST be Area Office and the last four can be zero filled.
Service Center Address Code R/G Two digit code generated for your center.
Transcript Indicator O Code which indicates what type of transcript will be generated. Press "RETURN" when at this field.
COLSED R/G System generated based on tax period ending in MMDDYY format.
Taxpayer Name R First name line (25 characters)
Name Control R Four character field.
Taxpayer Name O Second name line or first address line if two lines of address are required. This line is 25 characters.
Street Address R Street address line MUST be the primary input line used for street number and name. This line is 25 characters.
City R 15 character field for city name
State R Two character field; use standard abbreviation. If foreign address, leave blank.
Zip code R Ten digit field in NNNNN–NNNN format. This field allows for either the five digit or nine digit zip code. If foreign address, system will allow alpha character.
Exception code O Input "P" for non-compute penalty accrual.
Input "I" for non-compute interest accrual.
Input "R" for non-compute of interest and penalty accruals.
Input "M" for non-compute of interest and penalty accruals.
Cross Reference O Four lines holding 25 characters per line. Used to input related account information when originally establishing the account:
Trust Fund Recovery Penalty—Related Officers
CSO Control Number
Petitioning Spouse Information
EP Plan Number
All information input to this field will appear on an account transcript when requested and on a TDA when generated.
Power of Attorney O Input a "Y" if a POA is indicated on the assessment document; otherwise leave blank.
Non-Petitioning Spouse O Input a "P" if a Non-Petitioning Spouse assessment; otherwise leave blank.
Child Support Request State O Input state abbreviation from Form 5734 if CSO assessment; otherwise leave blank.
TRANSACTION SECTION
SSN or EIN G System generated from entity.
MFT Code G System generated from entity.
Ending Period G System generated from entity.
DLN G System generated from entity.
Transaction Date R MMDDYYYY format: slashes are generated when `RETURN' is pressed.
Transaction Code R Three digit code: see Exhibit 3.17.46–8 for valid TC codes.
TC Description G System generated literal description for TC.
Payment Trace ID Number R Twenty digit field for all payment transactions as indicated in IRM 3.17.46.8.3.1.
Money Amount R 14 digit field: DO input decimal point but DO NOT input commas. If TC carries NO money amount, input 0 and press `RETURN'.

Exhibit 3.17.46-4 
Index Cards—Field List

INDEX CARD INPUT—FIELD LIST
Field
Description
Required
Optional
Generated
Remarks
Print Indicator G/O Either Blank or "Y" (system generated but can be Updated within the same week prior to weekend runs)
Record ID Number G The record number is systemically generated and is used as an identifying field when requesting a transcript
SSN/EIN R Enter in SSN or EIN format and hyphens must be entered
DLN R Can be entered in one of the following formats: NNNNN–NNN–NNNNN, NNNNN–NNN–NNNNN–N, NNNNN–NNN–NNNNN–NN
Schedule Number O 17 character Numeric
Receipt Date R 6 character Numeric: the slashes will be system generated when RETURN key is pressed
MFT O Two digit code: See MFT Codes exhibit for values and meanings.
Form Number G System generated from MFT code: If MFT carries multiple form numbers, this field will be left blank; input the appropriate form number.
Type of Tax G System generated from MFT code
Ending Period O MMDDYYYY format; the slashes are generated when RETURN is pressed
Abstract Number O Three digit code in NNN format; see Abstract Code exhibit for values and meanings
23C Date O MMDDYYYY format; the slashes are generated when RETURN is pressed
Total Tax O Up to 16 characters
Total Credit O Up to 16 characters
Assessment O Up to 16 characters
Abatement O Up to 16 characters
Refund O Up to 16 characters
Refund Interest O Up to 16 characters
Credit Elect O Up to 16 characters
Credit Claimed/
Cross Reference
O 2 lines with 63 characters per line; Include Form Number for credits claimed and any other audit trail information as necessary
Taxpayers Name and Address R First line is required as is the Name Control field;
  O Overflow and address lines are optional
City O 25 characters
State O 2 character abbreviation
Zip Code O 10 characters; alpha/numeric
Country O 25 characters

Exhibit 3.17.46-5 
MFT Codes

MFT CODES AND DESCRIPTION
MFT FORM TYPE OF TAX
03 6008
6009
OUTER CNT SHELF
OUTER CNT SHELF
07 1066 CORPORATION
08 8804
8805
8813
WITHHOLDING
WITHHOLDING
WITHHOLDING
12 1042
1042S
INCOME
INCOME
14 8613 EXCISE
16 945 WITHHOLDING
17 941
941NMI
944
8288
WITHHOLDING
WITHHOLDING
WITHHOLDING
WITHHOLDING
18 942 WITHHOLDING
19 943 WITHHOLDING–AGR
20 1040
1040NMI
1040NR
INCOME
INCOME
INCOME
21 1041 INCOME (ESTATE)
22 1040PR FICA
23 1120DISC
1120-IC-DISC
8404
CORPORATION
CORPORATION
CORPORATION
24 957  
25 958  
26 959  
27 8725 EXCISE
28 CVPN
5310-A
CVPN
Closing Agreement
Title 31
6652(a)–(b)
EXCISE
29 5329 IRA
31 1120S CORPORATION
32 1120
1120F
1120L
1120M
1120ND
CORPORATION
CORPORATION
CORPORATION
CORPORATION
CORPORATION
33 990C CORPORATION
34 990T CORPORATION
35 1065 PARTNERSHIP
36 1041A TRUST
37 5227 TRUST
38 2438 CAP. GAINS
40 5000.24 ATF
41 5000.24 ATF
41 8924 EXCISE
41 8928 EXCISE
42 4735  
43 DOC. STAMPS  
44 990PF PRIV. FOUNDATION
45 720 EXCISE
46   EXCISE
48 4638 AIRCRAFT USE
49 3780
3780A
EXCISE
EXCISE
50 4720 EXCISE
53 706
706A
706B
706NA
706QDT
ESTATE
ESTATE
ESTATE
ESTATE
ESTATE
54 709 GIFT
56 990BL EXCISE
57 6069BL EXCISE
58 1446 WITHHOLDING
59 CSO CHILD SUPPORT– EXCISE
65 5600.1
5600.6
ATF
ATF
66 4720A EXCISE
67 990 EXCISE
68 990AR EXCISE
69 8697 CORP/ESTATE/IND
70 5811 EXCISE
71 CT–1 RAILWAY RETRMNT
72 CT–2 RAILWAY RETRMNT
74 5500
5500PL
EXCISE
EXCISE
76 5330
5330PL–###
EXCISE
EXCISE
77 706GS(T) ESTATE
78 706GS(D) ESTATE
80 940 FUTA
81 926 EXCISE
89 8612
8831
EXCISE
EXCISE
90 5000.24 ATF
93 2290 EXCISE
94 11 ATF
95 11B ATF
96 11C EXCISE
97 730 EXCISE

Exhibit 3.17.46-6 
Abstract Chart

ABSTRACT NUMBER CHART
ABSTRACT
NUMBER
DOC CODE MFT BLOCK
SERIES
DESCRIPTION
True Tax Class 1 (Withholding and FICA)
* 24   100–199 Credit Adjustments
* 27   100–199 Subsequent Payments
* 28   100–199 NMF TDA Payments
001 33 12 000–999 1042 and 4277
001 41 17 000–899 941 Pre–ADP, 941
001 41 17 910–919 941 Northern Mariana Islands (NMI)
001 42 18 000–999 942 Pre–ADP, 942
001 43 19 000–999 943 Pre–ADP, 943
* 47   100–199 Audit Deficiency
* 54   190–198 Trust Fund Recovery Penalty F2749
* 62   100–199 Assessed Advance Pymt
* 74   100–199 Misc. Revenue
* 75   100–199 FTD WFT/FICA
* 76   100–199 Deposit Fund Applied
* 87   100–199 Dishonored Check
208 41 17 920–929 8288 with remit
208 41 17 300–319 8288 non-remit
215 29 08 000–999 8805
215 29 08 000–199 8804 non-remit
215 29 08 200–599 8804 with remit
215 29 08 100–149 8813 with remit
True Tax Class 2 (Individual Income)
004 10 20 000–999 1040 Pre-ADP, 1040, 1040NMI
* 24   200–299 Credit Adjustments
* 27   200–299 Subsequent Payments
* 28   200–299 NMF TDA Payments
* 62   200–299 Assessed Advance Pymt
004 72/73 20 600–999 1040 NR
* 47   200–299 Audit Deficiency
005 44 21 000–999 1041 50,000 (+) Pre–ADP, 1041
155 81 36 000–999 1041A
* 74   200–299 Misc. Revenue
* 76   200–299 Deposit Fund Applied
* 87   200–299 Dishonored Checks
004 65 35 500–999 1065
211 23 69 300–599 8697
212 23 69 600–999 8697
004 54 20   IRC 7803(c)
Multiple Abstract Numbers apply based on original assessment document
True Tax Class 3 (Corporation)
* 24   300–399 Credit Adjustments
* 27   300–399 Subsequent Payments
* 28   300–399 NMF TDA Payments
006 89 23 300–399 1120 DISC Penalty
006 20 23 200–299 1120-IC-DISC
* 74   300–399 Misc. Revenue
* 75   300–399 FTD NMF Corp.
* 76   300–399 Deposit Fund Applied
* 87   300–399 Dishonored Checks
006 15 32 000–599 1120L, 1120M
006 16 31 000–999 1120–S 1,000,000(+) Pre–ADP, 1120S
006 17 31 000–999 1120–S 1,000,000(−) Pre–ADP
006 20 32 100–299 1120 Pre–ADP, 1120, 1120ND
006   25   958
006 26 26   959
* 62   300–399 Assessed Advance Pymt
006 66 32 300–399 1120–F Non-Effectively Connected
006 67 32 300–399 1120–F Effectively Connected
006 86 38 000–999 2438
* 47   300–399 Audit Deficiency
007 92 33 000–999 990–C
207 60 07 400–499 1066 with remit
207 60 07 000–399 1066 non-remit
210 23 69 000–299 8697
008 93 34 000–999 900–T
009 69 23 300–349 8404 with remit
009 69 23 600–699 8404 non-remit
  66 12 600–699 1042S
191 80     8038
True Tax Class 4 (Excise)
233 11 29 000–999 5329–Excess Medical Savings Account (MSA) Contributions
  12      
  21      
  22      
  27/28   400–499 subsequent payments
  73      
  55 59 400–424 Child Support
  30 45 000–999 720:
012 40 41 300–399 8924 non remit
Geothermal
      400–499 8924 with remit
Geothermal
014 30     Gasoline (Retailers tax) noncommercial aviation
018 30     Domestic petroleum oil spill tax
019 30     ODC tax on imported products
020 30     Ozone-Depleting Chemical (ODC) (Floor Stocks)
021 30     Imported petroleum products oil spill tax
022 30     Telephone service
026 30     Transportation of person by air
027 30     Use of international air travel facilities
028 30     Transportation of property by air
030 30     Policies issued by foreign insurers
031 30     Obligations not in registered form
032 30     Pistols-Revolvers
033 30     Truck, trailer, and semitrailer chassis and bodies and tractors
034 30     Other auto chassis, etc.–Repealed 12–11–71 No., 36–39 Black Lung Benefits Revenue Act 1977
035 30     Kerosene
036 30     Underground coal mined @ 50 cents per ton
037 30     Underground coal mined @ 2% limit per ton price
038 30     Surface coal mined @ 25 cents per ton
039 30     Surface coal mined @ 2% limit per ton price
040 30     Gas Guzzler
041 30     Sporting fishing equipment (other than fishing rods and fishing poles)
042 30     Electric Outboard Motors
044 30     Bows, quivers, broadheads, and points
046 30     Firearms
048 30     Parts and accessories for trucks, etc.
049 30     Shells and cartridges
051 30     Alcohol sold but not used as fuel
060 30     Diesel fuel - manufacturer's tax
061 30     Liquefied Petroleum Gas (LPG) (such as propane or butane)
062 30     Gasoline (manufacturers tax)
064 30     Fuel (inland waterways)
066 30     Taxable tires
068 30     Tread rubber
069 30     Kerosene for use in aviation
030 32 81 400–499 926 with remit
030 32 81 000–099 926 non-remit
070 26   000–999 Floor Stock (FS) Diesel
072 26   000–999 Floor Stock Gasahol (FSG) for Gasahol
071 26   000–999 Dyed Diesel Fuel used in Trains
077 30     Aviation-grade kerosene for use in commercial aviation (other than foreign trade)
079 30     Other fuels
087       RESERVED
092 30     Luxury Tax - passenger vehicles
093       RESERVED
097 30     Vaccines
098 30     Ozone Depleting Chemicals (ODC)
101 30     Compressed Natural Gas
102 30     Arrows
103 30     Kerosene Floor Stock
104 30     Diesel-water fuel emulsion
105 30     Dyed Diesel Fuel Leaking Underground Storage Tax (LUST) Tax
106 30     Arrow Shafts
107 30     Dyed Kerosene LUST Tax
108 30     Taxable tires other than biasply tires or super single tires
109 30     Taxable tires-biasply tires or super single tires (other than super single tires for steering)
110 30     Fishing rods and fishing poles (maximum tax $10)
111 30     Kerosene for use in aviation, LUST tax on nontaxable uses and foreign trade
112 30     Liquid Petroleum Gas (LPG)
113 30     Taxable tires, super single tires designed for steering
114 30     Fishing tackle boxes
115 30     Aviation grade kerosene (floor stock)
116 30     Aviation grade kerosene used in commercial aviation (floor stock)
117 30     Biodiesel sold but not used as fuel
118 30     P series fuel
119 30     LUST Tax, other exempt fuels
120 30     Compressed Natural Gas (CNG)
121 30     Liquefied Hydrogen
122 30     Any liquid fuel derived from coal (including peat)
123 30     Liquid hydrocarbons derived biomass
124 30     Liquefied Natural Gas (LNG)
125 30     LUST Tax on Inland Waterways Fuel Use
126 39 41 400–499 8928 with remit
Section 4980B
      000–099 8928 non-remit
Section 4980B
127 39 41 400–499 8928 with remit
Section 4980D
      000–099 8928 non-remit
Section 4980D
128 39 41 400–499 8928 with remit
Section 4980E
      000–099 8928 non-remit
Section 4980E
137 39 41 400–499 8928 with remit
Section 4980G
      000–099 8928 non-remit
Section 4980G
129 80 49 000–999 3780; 3780–A
131 12 95 000–999 11–B
135 13 97 000–999 730
134 03 96 000–999 11–C
135 13 97 000–999 730
137 82     Stamp Sales
138 95 93 000–999 2290
147 54 28 435–440 Title 31 Monetary Penalty
148 38 48 000–999 4638
149 91 44 000–999 990–PF
  71 66 000–999 4720A:
150 71     —Self Dealing
151 71     —Undis. Income
152 71     —Excess Holding
153 71     —Investments which Jeopardize
154 71     —Taxable Expenditures
182 71 66 000–999 4720A–Grass Roots
183 71 66 000–999 4720A–Lob. Exc. Exp.
232 71 66 000–999 4720A Excess Benefits Transactions
213 71    
214 71    
234 71 66   Split Dollar Insurance
237 71 66 000–999 Prohibited Tax Shelter Transaction
238 71 66 000–999 Tax on Taxable Distributions
239 71 66 000–999 Tax on Prohibited Benefits
185 88 56 000–999 990–BL
186 88 56 000–999 990-BL
187 89 57 000–999 6069
  35 76 600–799 5330 with remit:
  35 76 500–599 5330 non-remit:
163 35     Part I, Failure to Meet Minimum Funding
164 35     Part II, Excess Contributions
159 35     Part III, Prohibited Transactions
161 35     Part VII, Tax on Nondeductible Employer Contributions to Qualified Plans
200 35     Part IV, Disqualified Benefits
201 35     Part V, Excess Fringe Benefits
202 35     Part VI, Certain ESOP Distribution
205 35     Part VIII, Excess Contribution
203 35     Part IX, Prohibited Allocations (ESOP)
204 35     Part X, Reversion of Plan Assets
206 35     IRC 4974, Excess Accumulations
209 35     IRC 4978A, Tax on Plans or Cooperatives Disposing of Employer Securities to which IRC 2067 Applied
224 35 76   Part VII, Section 4975 (b) Tax.
225 35 76   Part X, Section 4971 (b) Tax
226 35 76   Part XIV, Section 4971 (f)(1) Tax
227 35 76   Part XIV, Section 4971 (f)(2) Tax
228 47 76   IRC 4980 (f)
237 35 76   Prohibited Tax Shelter Transactions
216 21 27 000–099 8725 non-remit
216 21 27 400–499 8725 with remit
221 21 89 000–099 8831 non-remit
221 21 89 400–499 8831 with remit
192 21 89 100–999 8612 with remit
192 21 89 000–099 8612 non-remit
193 22 14 300–999 8613 with remit
193 22 14 000–299 8613 non-remit
160   29   5329 Tax on Excess Contribution IRA
233   29 000–999 Excess MSA Contribution
235       Excess ContributionED IRA IRC 4973(a)(4)
236       Excess Roth IRA Contrib. 4973(a)(1)
True Tax Class 5 (Estate and Gift)
141 05 53 000–999 706NA
141 06 53 000–999 706
* 62   500–599 Assessed Advance Pymt
141 84 53 500–599 706-A
141 84 53 650–699 706-D
141 85 53 000–999 706B
* 47   500–599 Audit Deficiency
* 24   500–599 Credit Adjustments
* 27/28   500–999 Subsequent Payments
* 74   500–599 Misc. Revenue
* 76   500–999 Deposit Fund Applied
* 87   500–599 Dishonored Checks
142 09 54 000–999 709
141 85 53 590–599 Schedule R–1
217 59 78 000–499 706(GS)D
218 59 77 500–999 706(GS)T
220 85 53 519–524 706-QDT with Remit
220 85 53 590–599 706-QDT no Remit
True Tax Class 7 (RRT)
144 01 71 000–999 CT–1 Pre–ADP, CT–1
* 62   700–799 Assessed Advance Pymt
* 47   700–799 Audit Deficiency
* 24   700–799 Credit Adjustments
* 27/28   700–799 Subsequent Payments
* 74   700–799 Misc. Revenue
* 76   700–799 Deposit Fund Applied
* 87   700–799 Dishonored Checks
145 02 72 000–999 CT–2 Pre–ADP, CT–2
True Tax Class 8 (FUTA)
146 40 80 000–999 940 Pre–ADP, 940
* 62   800–899 Assessed Advance Pymt
* 47   800–899 Audit Deficiency
* 24   800–899 Credit Adjustments
* 27/28   800–899 Subsequent Payments
* 74   800–899 Misc. Revenue
* 76   800–899 Deposit Fund Applied
* 87   800–899 Dishonored Checks
ABSTRACT NUMBER CHART
ABSTRACT
NUMBER
DOC CODE BLOCK
SERIES
DESCRIPTION CIVIL PEN
REF NUMBER
PENALTY ASSESSMENTS
  55/47   (Tax) Return Preparer Penalties (RPP)—IRC Sec:  
173     6694(a)—Negligence 622
174     6694(b)—Willful Understatement 622
175     6695(a)—Furnish Copy to TP 624
176     6695(b)—Sign Return 624
177     6695(c)—Provide TIN 624
178     6695(d)—Retain Copy of List 624
179     6695(e)1—File Info Return 624
180     6695(e)2—Include All Items 624
181     6695(f)-Negotiation of TP's Check 626
170 55 420–424 Child Support  
172 65 000–049 TIN Penalties—  
155     Form 990—Addtl Penalty  
157     Form 990AR—Addtl Penalty  
156 55   6684—Chapter 42 Penalty  
157 55   6685—990AR Penalty  
158 55   507(c)—Termination of PF Status  
  55 950–999 EP Penalties  
      Failure to:  
165     6652(d)(1)—File Annual  
      Registration Statement  
166     6652(d)(2)—File Notification of Change  
167     6652(e) File Statement Required by Sec 6947 or 6058  
168     6690—Furnish Individual Statement  
169     6692—File Actuarial Report  
171     6693—Provide Reports IRA 620
  55/51/47   Civil Penalties  
139 & 65   6652(a)(1), (2), (3), and 600(b)  
  & 54   Form 5310-A Compliance Fee  
192     6676(a)28604  
192 & 65   6676(b) 602
192     6676(b) (addnl assessment) 603
194     6679 613
195     6682 (W–4 Pen) 616
200     6705 632
201     6707 634
202     6706 636
  55/51/47 190–199 TEFRA Penalties—IRC Sec:  
188     6700—Abusive Tax Shelter 628
189     6701—Aiding and Abetting 630
190     6702—Frivolous Return 666

Exhibit 3.17.46-7 
NMF Transaction Codes

NMF TRANSACTION CODES—VALUES AND MEANINGS
Description: Three digit code identifying the type of transaction.
VALUES LITERAL CREDIT/DEBIT
011 TIN CHANGE  
013 NAME CHANGE  
014 ADDRESS CHG  
015 ZIP/LOC CHG  
150 TAX DEBIT
160 DELINQ. PEN DEBIT
161 AB DELINQ PN CREDIT
170 EST PEN DEBIT
171 AB ES PEN CREDIT
180 DEPOSIT PEN DEBIT
181 AB DEP PEN CREDIT
200 TIN PENALTY DEBIT
201 AB TIN PEN CREDIT
234 DAILY DEL PEN DEBIT
235 AB DAILY DEL CREDIT
240 MISC PENALTY DEBIT
241 AB MISC PEN CREDIT
270 FTP PENALTY DEBIT
271 AB FTP PEN CREDIT
280 BAD CHK PEN DEBIT
281 AB BD CK PEN CREDIT
290 ADDL TAX ASM DEBIT
291 AB PRIOR TAX CREDIT
300 TAX DEF ASMN DEBIT
301 AB TAX DEF CREDIT
310 TIP PENALTY DEBIT
311 AB TIP PNLTY CREDIT
320 FRAUD PEN DEBIT
321 AB FRAUD PEN CREDIT
340 RES INT ASMN DEBIT
341 AB RES INT CREDIT
350 NEGLIG PEN DEBIT
351 AB NEGL PN CREDIT
360 FEES & COSTS DEBIT
361 AB FEES & COST CREDIT
400 ACCT TR OUT CREDIT
402 ACCT RE TR DEBIT
430 ES TX DECL CREDIT
470 CLAIM PEND  
471 CLAIM REVR  
472 470 IN ERROR  
480 OFFER PEND  
481 OIC REJECTED  
482 OIC WITHDR.  
483 OIC CORRECTD  
500 MILT DEFER  
502 REV MILT DEF  
520 LITIGATION  
521 REV TC520  
522 520 IN ERROR  
524 COLLATRL PND  
525 REV TC524  
530 ACCT 53 STAT  
531 REACTIVATE  
532 ERR ACCT UNC  
550 COLSED  
582 LIEN IND  
583 REV LIEN IND  
604 ASSD DR CLR CREDIT
605 REV ASSD CLR DEBIT
606 SM DR CLRD CREDIT
607 SM CR CLRD DEBIT
608 CSED BAL CLR CREDIT
609 REV CSED CLR DEBIT
610 PMT WITH RET CREDIT
611 BAD CK RET DEBIT
612 REV PMT RET DEBIT
640 ADV PAYMENT CREDIT
641 REV ADV PMT DEBIT
642 ADV PMT ERR DEBIT
650 FTD CREDIT CREDIT
651 INVALID FTD DEBIT
652 ERR FTD CR DEBIT
661 ES PMT DISH DEBIT
662 ERR ES PMT DEBIT
670 PAYMENT CREDIT
671 BAD CK PMT DEBIT
672 PMT CORRECTD DEBIT
680 DSG INT PMT CREDIT
681 BD CK INT PD DEBIT
682 ERR INT PD DEBIT
690 DSG PEN PMT CREDIT
691 BD CK PEN PD DEBIT
692 ERR DSG PEN DEBIT
694 DSG PMT FEES CREDIT
695 REV DSG FEES DEBIT
700 CREDIT APPL CREDIT
702 ERR CR APPL DEBIT
710 OP CR ELECT CREDIT
712 ERR TC71X DEBIT
716 OP CR ELECT CREDIT
730 OP INT APPL CREDIT
731 RV INT APPL DEBIT
732 ERR INT APPL DEBIT
740 REF CK REDEP CREDIT
742 ERR TC740 DEBIT
760 SUB CR PMT A CREDIT
762 ERR TC 760 DEBIT
764 EARND INC CR CREDIT
765 REV EIC DEBIT
766 RFND CR ALLD CREDIT
767 REV RFND CR DEBIT
770 INT DUE TP CREDIT
771 REV INTEREST DEBIT
772 ERR TC770 DEBIT
777 REV INTEREST DEBIT
780 ACCT CMPRMSD  
781 DEFAULTD OIC  
782 TC 780 REV'D  
800 CR WT&FICA CREDIT
802 ER WT&FICA DEBIT
820 CR TRANSFERD DEBIT
822 ER OP CR TRF CREDIT
830 CR ELEC TR DEBIT
832 ER CR ELC TR CREDIT
840 RFND & INT DEBIT
841 REF CK DEP CREDIT
842 REF DELETE CREDIT
850 OP INT TRSFR DEBIT
851 RV INT TRSFR CREDIT
852 ER INT TRSFR CREDIT
860 REV ERR AB DEBIT
862 TC 860 REV CREDIT
912 TC 914 REV  
914 ACT INVSTGTN  
971 AC 45 Automation of TC 400 Account Transfer Credit
971 AC 31 Full Bankruptcy Discharge N/A
971 AC 43 Pending Installment Agreement N/A
971 AC 63 Installment Agreement N/A
971 AC 69 Final Notice N/A
971 AC 65 Innocent Spouse Claim N/A
971 AC 66 Return Receipt Signed for IMF, BMF, EPMF (I/B/E) N/A
971 AC 67 Delivery refused or Notice unclaimed N/A
971 AC 68 Notice returned undeliverable (I/BE) N/A
971 AC 199 Allow acceleration to status 22 N/A
971 AC 200 RTC (Resolution Trust Company) AC 200–214 are reserved for Financial Reporting and restricted to CFO employees. These TCs will not appear on the User Friendly transcripts.
971 AC 201 FDIC (Federal Insurance Co)  
971 AC 202 Both RTC and FDIC  
971 AC 203 Manual Move to Tax Receivables  
971 AC 204 Manual Move to Compliance  
971 AC 205 Manual Move to Write Off  
971 AC 206 Frivolous/Fraudulent Return  
971 AC 207 Duplicate Return  
971 AC 208 Miscellaneous (Memo Module)  
971 AC 209 Reserved for Financial Classification Purposes  
971 AC 210–214 Reserved for Financial Classification Purposes  
971 AC 600–611 Third Party Contact N/A
972 reversal of TC 971 reversal must be input with the AC and transaction date of the TC 971 that is being reversed

Exhibit 3.17.46-8 
Validity Table

DOCUMENT CODE/BLOCKING SERIES AND TRANSACTION CODE TABLE

This table contains the Document Code/Blocking Series/Transaction Code combinations that are valid on the ANMF System.
DOCUMENT CODE
BLOCKING SERIES
TRANSACTION
CODE
01 / 000–199 150 160 270 340 650
01 / 900–919 150 160 270 340 610 650
02 / 000 150 160 270 340 650
02 / 600–619 150 160 270 340 610 650
02 / 900–919 150 160 270 340 610 650
03 / 000–399 150 160 270 340
05 / 000–399 150 160 270 340
06 / 000–399 150 160 270 340
09 / 000–399 150 160 270 340
09 / 525–549 150 160 270 340 610
10 / 000–099 150 160 170 310 340
10 / 200–299 150
10 / 900–919 150 610
10 / 920–950 150 610
11 / 000–399 150 160 270 340
12 / 000–399 150 160 270 340 610
13 / 000–399 150 160 270 340
15 / 000–199 150 160 270 340
15 / 200–299 150
15 / 300–399 150 160 270 340 610
15 / 500–599 150 160 270 340
15 / 900–919 150 160 270 340 610
16 / 800–899 150 160 270 340
16 / 900–919 150 160 270 340 610
20 / 200–249 150 160 270 340 
20 / 250–299 150 160 270 340 610
20 / 200–249 150
21 / 000–999 150 160 270 340
21 / 100–999 610
22 / 000–999 150 160 270 340
22 / 500–999 610
23 / 000–999 340 610
24 / 000–999 170 180 270 280 340 360 430 610 611 612 640 641 642 
650 651 652 661 662 670 671 672 680 681 682 
690 691 692 694 695 700 702 730 731 732  
820 822 850 851 852
27 / 000–999 170 180 270 340 360 610 640 670 680 690 694
28 / 000–999 170 180 270 280 340 360 640 670 680 690 694
29 / 000–199 150 160 270 340  640
29 / 200–599 150 160 270 340 610  640
30 / 000 150 160 180 270 340
30 / 600–619 150 160 180 270 340 610
30 / 900–919 150 160 180 270 340 610
32 / 000–099 150 160 270 340
32 / 400–449 150 160 270 340 610
33 / 000–999 150 160 170 270 310 340 610
33 / 500/599 150 160 170 310 340
33 / 600–799 150 160 170 310 340
35 / 000–599 150 160 170 270 310 340
35 / 600–996 150 160 240 270 340 610 670
38 / 000–299 150 160 270 340 610
38 / 450–499 150 160 270 340 610
39 / 000–099 150 160 180 270 340
39 / 400–499 150 160 180 270 340 610
40 / 300–399 150 160 180 270 340
40 / 400–499 150 160 180 270 340 610
40 / 700–799 150 160 180 270 340
40 / 800–899 150 160 180 270 340 610
41 / 000–099 150 160 180 270 340
41 / 200–299 150
41 / 300–319 150 160 270 340
41 / 910–919 150 160 180 270 340
41 / 920–929 150 160 270 340 610
42 / 000–099 150 160 180 270 340
42 / 900–919 150 160 180 270 340 610
43 / 000 150 160 180 270 340
43 / 600–799 150 160 180 270 340 610
43 / 900–919 150 160 180 270 340 610
44 / 200–239 150 160 270 340
44 / 240–249 150
44 / 600–699 150
44 / 700–799 150 160 270 340 610
44 / 900–919 150 160 270 340 610
45 / 000–999 280 740 742 770 772 840 841 842
46 / 000–199 150 160 270 340
46 / 200–599 150 160 270 340 610
46 / 600–699 150
46 / 700–799 150 160 270 340 610
47 / 000–099 240
47 / 120–124 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 140–144 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 150–164 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 180–187 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 196–199 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 200–239 150 160 170 180 200 234 240 270 290 300 310 320 340 
350 777
47 / 280–282 150 160 170 180 200 234 240 270 290 300 310 320 340 
350 777
47 / 290–292 150 160 170 180 200 234 240 270 290 300 310 320 340 
350 777
47 / 299 150 160 170 180 200 234 240 270 290 300 310 320 340 
350 777
47 / 300–344 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 370–374 150 160 170 180 200 234 240 270 290 300 310 320 340 
350 470
47 / 380–384 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 390–392 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 399 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 400–404 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 410–414 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 420–424 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 430–434 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 440–444 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 450–452 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 456–457 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 460–462 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 465–467 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 485–488 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 490–499 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 500–524 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 550–575 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 700–724 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 750–774 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 800–849 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 900–949 150 160 170 180 200 234 240 270 290 300 310 320 340 
350
47 / 125–139 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 145–149 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 165–179 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 188–195 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 240–279 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 283–289 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 293–298 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 335–369 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 375–379 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 385–389 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 393–398 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 405–409 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 415–419 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 425–429 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 435–439 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 445–449 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 453–455 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 458–459 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 463–464 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 468–469 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 489 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 525–549 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 576–599 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 725–749 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 775–799 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 850–899 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 950–999 161 171 181 201 235 241 271 281 301 311 321 341 351 
361
47 / 200–299 764 765 800 802
48 / 000–999 270 340 360 710 712 716 742 760 762 764
765 766 767 770 771 772 800 802 830 832  841 842
50 / 000–999 015
51 / 000–999 400 402
54 / 190–198 240
54/ 400–434 150
54 / 000–999 160 161 170 171 180 181 201 234 235 241 270 271 280 
281 290 291 301 310 311 320 321 340 341 350 351 360 
361 764 765 766 767 770 800 802  860 862
55 / 190–199 240
55 / 420–424 150
55 / 600–949 150 300
55 / 950–999 240
58 / 000–999 161 171 181 201 235 241 270 271 281 291 301 311 321 
340 341 351 360 361 430 610 611 640 641 650 661 662 
670 671 681 682 690 691 694 700 702 710 716 730 732 
764 765 766 767 820 822 850 852
59 / 000–999 150 160 270 340 610
60 / 000–399 150 340
60 / 400–999 150 340 610
63 / 000–999 011 013 014 015
65 / 000–049 200
65 / 050–099 234
65 / 900–999 150 160 270 340
66 / 000–299 150 160 270 340
66 / 400–699 150 160 270 340
67 / 000–399 150 160 170 340 610
67 / 600–699 150 160 170 340 610
68 / 000–499 (AUSC) 150 160 240 340 610 640 641 840
69 / 300–349 150 340 610
69 / 600–699 150 340
70 / 000–999 610
71 / 000–399 150 160 270 340
71 / 600–699 150 160 270 340 610
72 / 000–599 150 160 170 270 340
72 / 600–699 150 160 170 270 340 610
73 / 000–599 150 160 270 340
77 / 000–999 470 471 472 480 481 482 483 520 521 522 524 525 530 
531 532 550 582 583 606 607  608 609    780 781 782 
912 914
77 / 888 and 999 only 500 502
80 / 000–999 013 014
81 / 000 150 160 270 340
81 / 900–999 150 160 270 340 610
83 / 000–399 150
83 / 900–999 150 610
84 / 500–524 150 160 270 340 610
84 / 590–599 150 160 270 340
84 / 650–679 150 160 270 340 610
84 / 680–699 150 160 270 340
85 / 000–999 150 160 270 340 610
86 / 000 150 160 270 340
86 / 600–619 150 160 270 340 610
86 / 900–919 150 160 270 340 610
87 / 000–999 280 611 651 661 662 671 681 682 691
88 / 500–599 150 160 270 340
88 / 600–699 150 160 270 340 610
89 / 500–599 150 160 270 340
89 / 600–699 150 160 270 340 610
90 / 000–299 150
90 / 300–349 150 610
91 / 000–299 150 160 270 340
91 / 300–349 150 160 270 340 610
91 / 990–999 150 160 270 340 610
92 / 000–299 150 160 270 340
92 / 300–349 150 160 270 340 610
93 / 000–299 150 160 270 340
93 / 300–349 150 160 270 340 610
94 / 000 150 270 340
94 / 600–949 150 160 270 340 610
95 / 000–399 150 160 270 340
95 / 900–919 150 160 270 340 610

Exhibit 3.17.46-9 
ANMF Service RECAP of Assessments, Abatements and Other Post-Journalized Transactions

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Exhibit 3.17.46-10 
Abbreviations for NMF Processing

Use the following abbreviations for the entity and address lines when necessary:

Account(s) ACCT(S) Accounting ACCTG
Administration ADMIN Administrator ADM
Agency AGCY Agriculture AGRI
Air Force Base AFB Alley ALY
Alumni ALUM Amalgamated AMAL
America(n) AMER Annex ANX
Apartment APT Arcade ARC
Associates ASSOC Association ASSN
Auxiliary AUX Avenue AVE
Basement BSMT Bayou BYU
Beach BCH Bend BND
Beneficiary(s) BNFRY/BNFRS Benevolent BEN
Bluff BLF Blue Cross/Blue Shield BCBS
Bottom BTM Boulevard BLVD
Branch BR Bridge BRG
Brook BRK Brotherhood BRTHHD
Brothers BRO Building BLDG
Burg BG Bypass BYP
Camp CP Campaign CMPG
Canyon CYN Cape CPE
Casualty CASLTY Causeway CSWY
Cemetery CEM Center CTR
Charitable CHAR Charitable Lead Annuity Trust CLAT
Charitable Lead Uni-trust CLUT Charitable Lead Trust CLT
Charitable Remainder Annuity Trust CHAR Charitable Remainder Trust CRT
Charitable Remainder Unitrust CRUT Circle(s) CIR(S)
Cliffs CLFS Club CLB
Coalition COAL College COLL
Commission COMM Committee COM
Common CMN Community COMN
Comptroller COMPT Computer COMP
Consolidated CONS Construction CONST
Cooperative COOP Corner(s) COR(S)
Corporation CORP Council COUN
Country CNTY Course CRSE
Court(s) CT(S) Cove CV
Credit Union CU Creek CRK
Crescent CRES Crossing XING
Curve CURV Dale DL
Dam DM Data Processing DP
Democrat DEM Department DEPT
Development DEV District DIST
Divide DV Division DIV
Doctor DR Drive(s) DR(S)
East, Eastern E Education ED
Electrical ELEC Elementary ELEM
Employee EMP Endownment END
Enterprise ENT Environment ENVI
Estate(s) EST(S) Executor/Executrix EX
Expressway EXPY Extension EXT
Falls FLS Family FAM
Federal/Federation FED Federal Credit Union FCU
Ferry FRY Fiduciary FID
Field(s) FLD(S) Finance FIN
First National Bank FNB Flat FLT
Floor FL For the benefit of, f/b/o FBO
Ford FRD Forest FRST
Forge FRG Fork(s) FRK(S)
Fort(s) FT(S) Foundation FDN
Fraternal FRAT Freeway FWY
Front FRNT Fund(s) FD(S)
Funeral FNER Garden(s) GDN(S)
Gateway GTWY General GEN
General Delivery GEN DEL Glen GLN
Government GOVT Green GRN
Group GRP Grove GRV
Hangar HNGR Harbor HBR
Haven HVN Headquarters HDQTRS
Heights HTS Highway HWY
Highway Contract HC Hill HL
Historical HIST Hollow HOLW
Hospital HOSP Hourly HRLY
Human Resources HUM RES Human Development HUM DEV
In care of % Incorporated INC
Industry(ies), Industrial IND(S) Institute, Institution INST
Insurance INS International INTL
Intervivos INTRVS Investment, Investors INVEST
Irrevocable IRRV Island IS
Junction JCT Junior JR
Key KY Knolls KNLS
Lake LK Landing LNDG
Lane LN Legion LGN
Library LIBR Light LGT
Limited LTD Loaf LF
Lobby LBBY Locks LCKS
Lodge LDG Lower LOWR
Management MGMT Marital MRTL
Meadows MDWS Medical MED
Memorial MEM Mental Health MEN HLTH
Mill ML Ministry MNSTR
Mission MSN Motorway MTWY
Mount MT Mountain MTN
Municipal MUN Mutual MUTL
National NATL National Guard NAT GD
Neck NCK Non-Exempt Charitable Trust NECT
North N Northeast NE
Northern NO Northwest NW
Office OFC One fourth 1/4
One half 1/2 Orchard ORCH
Organization ORG Overpass OPAS
Park PK Parkway PKWY
Parent Teacher Association PTA Partner PTR
Partnership PTRSP Passage PSGE
Pension PENS Penthouse PH
Personal Representative PER REP Pines PNES
Place PL Plain PLN
Plaza PLZ Point PT
Post Office Box PO BOX Political Action Committee PAC
Port PRT Prairie PR
Private Mailbox PMB Products PROD
Radial RADL Railroad RR
Ranch RNCH Rapids RPDS
Realty RLTY Remainder REM
Representative REPR Republican REP
Research RES Resources RSC
Rest RST Retirement RET
Revocable RVOC Ridge RDG
River RIV Road(s) RD(S)
Room RM Rotory ROT
Route RTE Rural Delivery RD
Rural Route RR Saint(s) ST(S)
Salary SAL Savings SAV
Savings & Loan SL Scholarship SCHOL
Senior SR Service SERV
Settlement SETLMT Shoal SHL
Shore SHR Skyway SKWY
Society SOC South S
Southeast SE Southern SO
Southwest SW Space SP
Specials SPC Spring SPG
Square(s) SQ(S) Station STA
Stream STRM Street(s) ST(S)
Student STU Suite STE
Summit SMT Technology TECH
Telegraph TEL Terrace TER
Testamentary TEST Throughway TRWY
Trace TRCE Track TRAK
Trafficway TRFY Trial TRL
Trailer TRLR Transportation TRANS
Trust TR Trustee TTEE
Tunnel TUNL Turnpike TPKE
Under Agreement UA Under the will of, Under will, U/W UW
Under Trust Agreement UTA Union UN
United States US University UNIV
Upper UPPR US Army USA
US Coast Guard USCG US Navy USN
Valley VLY Veteran VET
Veterans for Foreign War VFW Viaduct VIA
View VW Village VLG
Ville VL Vista VIS
Voluntary Employee Benefit Association VEBA Volunteer VOL
Wells WLS West, Western W
Young Mens Christian Association YMCA Young Womens Christian Associations YWCA

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