3.24.7  Delinquent Accounts

Manual Transmittal

November 05, 2013

Purpose

(1) This transmits revised IRM 3.24.7, ISRP System, Delinquent Accounts.

Material Changes

(1) Editorial changes made throughout this IRM.

(2) Various date changes made throughout this IRM.

Effect on Other Documents

IRM 3.24.7, dated October 30, 2012 (effective January 1, 2013) is superseded.

Audience

Wage and Investment Submission Processing ISRP operators.

Effective Date

(01-01-2014)

Paul J. Mamo
Director Submission Processing
Wage and Investment Division

3.24.7.1  (01-01-2014)
Introduction

  1. This section provides instructions for entering and verifying data from block control documents and source documents for Delinquent Accounts Transactions, using the Integrated Submission and Remittance Processing (ISRP) system.

3.24.7.1.1  (01-01-2014)
Control Documents

  1. Following is a list of block control documents from which data may be transcribed:

    1. Form 1332, Block and Selection Record

    2. Form 3893, Re-entry Document Control

    3. Form 5466B, Multiple Record of Disclosure

3.24.7.1.2  (01-01-2014)
Transaction Forms

  1. Following is a list of the input forms from which data may be transcribed:

    1. Form 3177, Notice of Action for Entry on Master File

    2. Form 5466B, Multiple Record of Disclosure

3.24.7.1.3  (01-01-2014)
Forms/Program Numbers/Tax Class Document (Doc.) Codes/Transaction (Trans.) Codes

  1. Following is a list of valid Form and Program Numbers.


    FORMS
    PROGRAM NUMBERS TAX CLASS DOC. CODES TRANS. CODES
    3177 15502 Business Master File (BMF) 977 460
    3177 45502 Individual Master File (IMF) 277 460
    3177 72880 Employee Plans Master File (EPMF) 077 460
    5466B 15507 (BMF) 977 460
    5466B 45507 (IMF) 277 460

3.24.7.1.4  (01-01-2014)
MUST ENTER Fields

  1. Some fields require entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the Transcription Operation Sheets by the presence of stars (★★★★★★). See IRM 3.24.37.4.6, MUST ENTER fields, for procedures related to MUST ENTER fields.

3.24.7.1.5  (01-01-2014)
Required Sections

  1. Original Entry–these are one section documents.

  2. Key Verification (KV)–all data entered from these documents by Original Entry (OE) must be verified.

3.24.7.1.6  (01-01-2014)
Name Control Check

  1. If a document is entered with a Name Control (NC) rather than a Check Digit (CD), the system will access the Enhanced-Entity Index File (E-EIF) to determine if the account is already established on the Master File. This procedure is being done to reduce the number of unpostables.

  2. As soon as the Taxpayer Identification Number (TIN) field is entered, the system will access E-EIF. During this time, screen activity will occur and no entry can be made into the terminal.

  3. When the check has been completed, the next prompt will appear and entry may continue.

    • If the account is located, the CD will appear in the CD field on the screen. The TIN/CD/NC fields will bypass verification.

    • If the account is not located, the NC will remain on the screen as entered.

    • Error Correction:

      Note:

      If you determine that an error was made in keying the TIN or the NC after the E-EIF has been accessed, you cannot access the NC or Social Security Number fields to make a correction. Because the E-EIF has also identified an error and the error indicators have been set, you must press the <F9> key to abandon entry. Answer "Yes" to the question and then press <F4> to return. Re-enter the serial number, then rekey the document in error to make a correction. At this point, the E-EIF will be re-accessed with no error indicators set. This procedure affects all forms.

3.24.7.2  (01-01-2014)
ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Exhibit 3.24.7-1 
Block Header Data Entry

3.24.7 - 1 Block Header Data Entry
Source Document or Record: FORMS 1332, 5466B FOR ORIGINAL INPUT DOCUMENTS
FORM 3893 FOR RE-ENTRY DOCUMENTS
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) SC Block Control ABC   The screen displays the ABC that was entered in the Entry Operator (EOP) Dialog box, as described in IRM 3.24.37.2.6, EOP Dialog Box - Access Block. It cannot be changed.
(2) Block DLN DLN <ENTER> Enter the first 11 digits as shown on:
(a) Form 1332—in the "Block DLN" box.
(b) Form 5466B—in box 2, "DLN" .
(c) Form 3893—in box 2.
(d) The EOP will verify the DLN from the first document of the block.
(3) Batch Number BATCH <ENTER> Enter the digits from the "Batch Control Number" box. If not present, secure the number from the Batch Transmittal Sheet.
(a) Form 3893—box 3.
(4) Document Count COUNT <ENTER> Enter the document count as follows:
(a) Form 1332 and Form 5466B—the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100 (50 for 5466B).
(b) Form 3893—from box 4.
(5) Credit Amount CR <ENTER> No entry required. Press <ENTER> only.
(6) Debit Amount DB <ENTER> No entry required. Press <ENTER> only.
(7) Transaction Code TRCODE <ENTER> Enter as follows:
(a) Form 5466B—press <ENTER> always.
(b) All Other Forms—enter "460" always.
(8) Transaction Date TRDATE <ENTER> No entry required. Press <ENTER> only.
(9) Master File Tax (MFT) Code MFT <ENTER> No entry required. Press <ENTER> only.
(10) Secondary Amount SECAMT <ENTER> No entry required. Press <ENTER> only.
(11) Source Code SOURCE <ENTER> If the control document is a Form 3893, enter from box 11 as follows:
(a) R = "Reprocessable" box checked.
(b) N = "Reinput of Unpostable" box checked.
(c) 4 = "SC Reinput" box checked.
(d) None of the boxes checked, consult your supervisor who will determine if a source code is required.
(12) Year Digit YEAR <ENTER> Enter the digit shown as follows:
(a) Form 1332—in the "YR" box if other than the current year.
(b) Form 5466B—in the "DLN Year" box if other than the current year.
(c) Form 3893—in box 12 (current or otherwise).
(d) This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" .
(13) Prior Year PRIOR YR <ENTER> Enter prior year digit, if applicable. Otherwise, blank.
(14) Remittance Processing System (RPS) Indicator RPS <ENTER> Enter "2" or "S" according to instructions in IRM 3.24.37.5.3, Mixed Data/Missing Section or Document.

Exhibit 3.24.7-2 
Section 01 BMF—FORM 3177 (Program 15502)

3.24.7 - 2 SECTION 01
Source Document or Record: BMF—FORM 3177
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER#   Enter the last 2 digits of the 13 digit DLN from the DLN box, upper right margin or top center margin of the form. If the serial number has been generated by the system (see IRM 3.24.37.5.5, Entity Access for Key Verification) verify that it matches the document being entered.
(3) Name Control NC <ENTER> Enter the Name Control as follows:
(a) Enter the 4 character Name Control underlined or edited in the first name line area.
(b) If less than 4 characters, enter those shown followed by <ENTER>.
(c) If Name Control is illegible, enter 1 period and <ENTER>.
(d) Form 3177—enter as shown in the Name Control box or Taxpayer Name Line.
(4) Employee Identification Number (EIN) / Social Security Number (SSN) TIN Auto Enter the 9 digit number from the area labeled "EIN or SSN" , "Your Social Security Number" , or "Employer Identification Number" on the form.
(a) If two account numbers are shown, enter 9 periods.
(b) See standard rules in IRM 3.24.37, General Instructions.
(c) NOTE 1: E–(5) thru (8) must be present for Document 00.
(d) NOTE 2: If E–(5) thru (11) are the same as the previous document, press <F6> after the EIN/SSN.
(5) MFT Code MFT <ENTER> Enter the MFT Code as shown.
(a) If illegible or missing, enter a zero (0) and press <Enter>.
(6) Report/Plan Number RPT# <ENTER> Enter the edited 3 digit code shown to the right of the MFT Code.
(a) If MFT is 46, 76, 84, 85 or 86 then "RPT#" is a "MUST ENTER" field.
(b) If not present, enter one zero (0) and press <Enter>.
(7) Tax Period TAXPR <ENTER> Enter the four digits in YYMM format.
(a) Form 3177 — enter the digits under "Tax Period" . If not present, enter 1312.
(b) For special instructions, see IRM 3.24.37, General Instructions.
(8) Transaction Code CODE <ENTER> Enter the three digit Transaction Code as follows:
(a) Form 3177 — from Trans. Code column.
(9) Transaction Date DATE <ENTER> Enter the digits from "Date Received" or "Date" in MMDDYY format. If date is not present, illegible or incomplete, enter today's date or 03/15/14 whichever is earlier.
(a) For special instructions, see IRM 3.24.37, General Instructions.
(10) Extension to Date EXT DATE <ENTER> Enter the 6 digits in MMDDYY format. Use only with transaction code (TC) 460.
(a) Must be present if TC is "460" .
(b) Forms 3177—enter the edited extension date.
(c) For special instructions, see IRM 3.24.37, General Instructions.
(11) Exempt Organization (EO) Group Code EOGRP <ENTER> Enter the digit "7" or "8 " shown in the right middle margin of the two dots.
(12) Lobby Year Code LOB YR <ENTER> Press <Enter> only.
(13) Account Number (TIN) Prefix ANP <ENTER> Enter the edited zero (0) if present, following the TIN.
(14) Error Resolution System (ERS) Action Code ERSCD <ENTER> Enter the edited action code from the bottom left margin.

Exhibit 3.24.7-3 
Section 01 IMF—FORM 3177 (Program 45502)

3.24.7 - 3 SECTION 01
Source Document or Record: IMF—FORM 3177
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Enter the last 2 digits of the 13 digit DLN from the DLN box, upper right margin or top center margin of the form. If the serial number has been generated by the system (see IRM 3.24.37.5.5, Entity Access for Key Verification) verify that it matches the document being entered.
(3) Name Control NC <ENTER> Enter the Name Control as follows:
(a) Enter the 4 character Name Control underlined or edited in the first name line area.
(b) If less than 4 characters, enter those shown followed by <ENTER>.
(c) If Name Control is illegible, enter 1 period and press <ENTER>.
(d) Form 3177—enter as shown in the Name Control box or Taxpayer Name Line.
(4) EIN/SSN TIN Auto Enter the 9 digit number from the area labeled "EIN or SSN" , "Your Social Security Number" , or "Employer Identification Number" on the form.
(a) If two account numbers are shown, enter 9 periods.
(b) See standard rules in IRM 3.24.37, General Instructions.
(c) NOTE 1: E–(5) thru (7) must be present for Document 00.
(d) NOTE 2: If E–(5) thru (7) are the same as the previous document, press <F6> after the EIN/SSN.
(5) Tax Period TAXPR <ENTER> Enter the four digits in YYMM format. Enter "0000" , if shown.
(a) Form 3177, enter the digits under "Tax Period" .
(b) If not present, enter 1312.
(c) For special instructions, see IRM 3.24.37, General Instructions.
(6) Transaction Date DATE <ENTER> Enter the digits from "Date Received" or "Date" in MMDDYY format. If date is not present, illegible or incomplete, enter today's date or 04/15/14 whichever is earlier.
(a) For special instructions, see IRM 3.24.37, General Instructions.
(7) Extension to Date EXT DATE <ENTER> Enter the edited 6 digit extension date in MMDDYY format.
(a) For special instructions, see IRM 3.24.37, General Instructions.
(8) ERS Action Code ERSCD <ENTER> Enter the edited code if it appears on the input document.

Exhibit 3.24.7-4 
Section 01 EPMF — Form 3177 (Program 72880) (5558 for 5500's)

3.24.7 - 4 SECTION 01
Source Document or Record: EPMF — FORM 3177
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER#   Enter the last 2 digits of the 13 digit DLN from the DLN box, upper right margin or top center margin of the form. If the serial number has been generated by the system (see IRM 3.24.37.5.5, Entity Access for Key Verification) verify that it matches the document being entered.
(3) Name Control NC <ENTER> Enter the Name Control as follows:
(a) Enter the 4 character Name Control underlined or edited in the first name line area.
(b) If less than 4 characters, enter those shown followed by <ENTER>.
(c) If Name Control is illegible, enter 1 period and <ENTER>.
(d) Form 3177—enter as shown in the Name Control box or Taxpayer Name Line.
(4) EIN/SSN TIN Auto Enter the 9 digit number from the area labeled "EIN or SSN" , "Your Social Security Number" , or "Employer Identification Number" on the form.
(a) If two account numbers are shown, enter 9 periods.
(b) See standard rules in IRM 3.24.37, General Instructions.
(c) NOTE 1: E–(5) thru (8) must be present for Document 00.
(d) NOTE 2: If E–(5) thru (11) are the same as the previous document, press <F6> after the EIN/SSN.
(5) Report/Plan Number RPT# <ENTER> Enter the edited 3 digit code shown to the right of the MFT Code.
(a) If MFT is 46 or 76, then "RPT#" is a "MUST ENTER" field.
(b) If not present, enter one zero (0) and press <Enter>.
(6) Tax Period TAXPR <ENTER> Enter the four digits in YYMM format.
(a) Form 3177 — enter the digits under "Tax Period" . If not present, enter 1312.
(b) For special instructions, see IRM 3.24.37, General Instructions.
(7) Transaction Code CODE <ENTER> Enter the three digit Transaction Code as follows:
(a) Form 3177 — from Trans. Code column.
(8) Transaction Date DATE <ENTER> Enter the digits from "Date Received" or "Date" in MMDDYY format. If date is not present, illegible or incomplete, enter today's date or 03/15/14 whichever is earlier.
(a) For special instructions, see IRM 3.24.37, General Instructions.
(9) Account Number (TIN) Prefix ANP <ENTER> Enter the edited zero (0) if present, following the TIN.
(10) ERS Action Code ERSCD <ENTER> Enter the edited action code from the bottom left margin.

Exhibit 3.24.7-5 
Section 01 FORM 5466B (Program 15507/45507)

3.24.7-5 SECTION 01
Source Document or Record: FORM 5466B
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER#   Enter the serial number from the "Serial" column.
NOTE 1: On subsequent documents, if you press <F6> after entering the Serial Number, E–(3) thru E–(10) will be duplicated from the previous document.
NOTE 2:Be sure to enter any field that should not be duplicated.
(3) Name Control NC <ENTER> Enter the Name Control as shown.
(a) Enter the 4 character Name Control underlined or edited in the first name line area.
(b) If less than 4 characters, enter those shown followed by <ENTER>.
(c) If Name Control is illegible, enter 1 period and <ENTER>.
(4) SSN/EIN TIN Auto Enter the SSN/EIN as shown.
(5) Tax Period TAXPR <ENTER> Enter the Tax Period as shown in YYMM format.
(a) If all zeros, enter 4 zeros.
(b) If not present, enter 1312.
(c) For special instructions, see IRM 3.24.37, General Instructions.
(6) Transaction Date DATE <ENTER> Enter the Transaction Date as shown.
(a) For special instructions, see IRM 3.24.37, General Instructions.
(7) Disclosure Code DISC <ENTER> Enter the Disclosure Code as shown.
(8) Agency Code AGEN <ENTER> Enter the Agency Code as shown.
(9) Purpose Code PURP <ENTER> Enter the Purpose Code as shown.
(10) Source Code SOUR <ENTER> Enter the Source Code as shown.
(11) Report/Plan number RPT# <ENTER> Program 15507 only. Enter the edited 3-digit Report/Plan Number shown to the right of the MFT code. If not present, press <Enter>.
(12) Account Number Prefix ANP <ENTER> Enter the edited "0" (zero), if a "V" is present, from the shaded area following the TIN.
NOTE: KV Operator—the system will stop on this field to allow for any corrections to prior fields. If no corrections are needed, press <ENTER>.
(13) ERS Action Code ERSCD <ENTER> Enter the edited code from the bottom left margin.

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