3.30.28  Individual Review (Cont. 2)

3.30.28.5 
Specialized Instructions for Individual Review

3.30.28.5.9 
Service Center Recognition/Image Processing System

3.30.28.5.9.6 
Quality Review Purge

3.30.28.5.9.6.1 
Accessing the QR WIP Purge Criteria Window

3.30.28.5.9.6.1.3  (03-01-2007)
Purging QR Files Over 48 Hours Old

  1. When the option to purge files over 48 hours is entered, a list window is displayed identifying all unique program/function/operator combinations for the specified block for which there are documents scheduled for QR.

  2. The document files themselves are not listed in the window, only the criteria for selecting the files. (To exit before entering data, press the (ESC) key to return to the QR WIP Purge Criteria window).

  3. Perform the following steps to purge QR files that are over 48 hours old:

    1. In the QR WIP Purge Criteria window, type 3 for Over 48 hours.

    2. Press the (ACTION/Enter) key.

    3. One of two actions occur: A Message window opens explaining that there are no records 48 hours old in QR. Press the (ACTION/Enter) key to acknowledge the message. The message window closes and the QR WIP Purge Criteria window opens.

    4. An Operator ID list window opens as shown in Figure 3.30.28–44 with two differences.

    5. The message line at the top of the window will read: "The following records are 48 hours old and can be purged." The other difference is that multiple Operator IDs may be listed in the Oper ID column.

    6. If the List window opens, read the instructions on the right side of the window and take the desired action.

    7. If there are no other QR files to purge, exit the QR WIP Purge Criteria window by pressing the <ALT>–X key combination to return to the QR WIP Purge Criteria window.

3.30.28.5.9.6.1.4  (03-01-2007)
Purging All QR Inventory Files

  1. This option allows you to purge all files in the QR inventory including records less than 48 hours old.

  2. Perform the following steps to purge all files in the QR inventory:

    1. In the QR WIP Purge Criteria window, type "4" for Purge All Inventory.

    2. Press the (ACTION/Enter) key. The QR WIP Purge Criteria window closes. A Purge Confirmation Question window opens stating "Do you really want to purge ALL QR Inventory? Yes, No. "

    3. To purge, type Y for Yes. The Question window closes. The purge process is initiated on the Multiprocessor Server. The QR WIP Purge Criteria window reopens.

    4. If you don’t want to purge, type N for No. The Question window closes. The QR WIP Pruge Criteria window reopens.

    5. To exit the QR WIP Purge Criteria window, press the <ALT>–X key combination to return to the Quality Review (QR) Selection Menu.

3.30.28.5.9.6.2  (03-01-2007)
Purging a Form 3926 Report

  1. This process allows the data contained in a 3926 output tape to be purged. The input perimeter to the purge process is the QR week ending date used to create the Final Form 3926 report and 3926 output tape.

  2. If you attempt to purge before running the 3926 output tape, SCRIPS opens a Question window telling you there is 3926 report data that has not yet been output to tape. You are given the option of continuing with the purge or stopping the purge process.

    Caution:

    Do not attempt to purge 3926 report data until the 3926 output tape has been run and your are assured the data on the tape is good.

  3. Perform the following steps to purge 3926 Report data.

    1. In the Workstation Main Menu, type 5 for Quality Review (QR) Selection Menu window.

    2. Press the (ACTION/Enter) key. The Main Menu window close and the Quality Review (QR) Selection Menu window opens.

    3. In the Quality Review (QR) Selection Menu window, type the code for 3926 Purge.

    4. Press the (ACTION/Enter) key. The Quality Review (QR) Selection Menu window closes and the 3926 Purge window opens as shown in Figure 3.30.28–43.

      Figure 3.30.28-43

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

      Form 3926 Purge Window

    5. Enter the desired date in MMDDYYYY format.

    6. Press the (ACTION/Enter) key. If a 3926 output tape has been run, a confirmation question window opens. A statement similar to this example will be displayed.

      Example:

      "There is 3926 Report data for 300 documents reviewed on or before 04/01/1997. Are you sure you want to purge this data? Yes, No."

    7. Type Y for Yes. The Question window closes. All 3926 Report data on and before that date are purged. The 3926 Purge window remains displayed.

    8. If you don’t want to do the purge, type N for No. The Question window closes. The 3926 Purge window remains displayed.

    9. If a 3926 output tape has not been run, a confirmation question window opens. A statement similar to this example is displayed. "There is 3926 Report data for 300 documents reviewed on or before 04/01/1997. None of the data has been written to output tape. Are you sure you want to purge this data? Yes, No" .

    10. To purge, type Y for Yes. The Question window closes. All 3926 Report data on and before that date are purged. The 3926 Purge window remains displayed.

    11. If you don’t want to do the purge, type N for No. The Question window closes. The 3926 Purge window remains displayed.

    12. To exit the 3926 Purge window, press the ESCkey. The 3926 Purge window closes and the Quality Review (QR) Selection Menu opens.

3.30.28.5.9.7  (03-01-2007)
Quality Review Maintenance

  1. SCRIPS provides the capability for a quality reviewer to override or change the default weekly number of documents to be selected for QR as specified in the QR Selection Criteria Table. The default values can be changed at anytime during the week.

  2. The QR Defect Code list used on SCRIPS can be updated as needed. An existing defect code can be changed or defect codes and their descriptions can be added or deleted as required.

3.30.28.5.9.7.1  (03-01-2007)
Override Default Selection Value

  1. When overriding the default weekly number of documents to be selected for QR, the number of documents to be selected is specific to an operator and requires the setting of an expiration date. The expiration date can be any date after the current day’s date. When the expiration date is reached, the number of weekly documents is reset to the default value.

  2. The maximum number of documents to select is 400 for 1040EZ, and 120 for all other documents.

  3. Perform the following steps to override a QR default selection value:

    1. Type 5 for Quality Review in the Workstation Main Menu.

    2. Press the (ACTION/Enter) key. The Main Menu window closes and the Quality Review (QR) Selection Menu window opens.

    3. Type the code for Quality Review Maintenance.

    4. Press the (ACTION/Enter key). The Quality Review (QR) Selection Menu window closes and the QR Maintenance Menu window opens as shown in Figure 3.30.28–44.

      Figure 3.30.28-44

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

      QR Maintenance Menu Window

    5. Type 1 for Override Default Selection Value for Individual Review.

    6. Press the (ACTION/Enter) key. The QR Maintenance Menu window closes and the Override QR Default Selection Value window opens as shown in Figure 3.30.28–47.

      Figure 3.30.28-45

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

      Override QR Default Selection Value Window

    7. Type the Operator ID of the operator whose QR selection values are to be overridden.

    8. Type the code for the desired Function.

    9. Type the code for the desired Program.

    10. Type the value for the number of returns (documents) and press the (ACTION/Enter) key to move the text cursor to the Expiration Date field.

    11. Type the Expiration Date in MMDDYYYY format. The Override QR Default Selection Value window remains open. The Override QR Default Selection Value fields clear and the cursor moves back to the Operator ID. A message appears in the Prompt area indicating that the database table is updated.

    12. Repeat steps 7 through 11 to set override values on another operator/function/program.

      Note:

      If an incorrect value is entered in any of the fields, the reviewer cannot move back to correct it. The reviewer can press the (Alt)+X key combination to exit the window, then reselect the Override QR Default Selection Value window and enter the values again.

    13. To exit the Override QR Default Selection Value window, press the <ALT>–X key combination.

3.30.28.5.9.7.2  (03-01-2007)
Default Selection Value Change

  1. SCRIPS provides the capability to change the default weekly number of returns to be selected for QR for a function and program. If the default weekly number of documents to be selected for QR is changed, it is a permanent change to the selection value because there is no expiration date. This change will apply to all operators who perform work in the specified function and program.

  2. The maximum number of documents to select is 400 for 1040EZ, and 120 for all other documents. A maximum of 500 is allowed for Process Review.

  3. Perform the following steps to change QR default selection value:

    1. In the QR Maintenance Menu, type 2 for Change Default Selection Values. The QR Maintenance Menu window closes. The Change QR Default Selection Value window opens.

    2. Type the code for the desired function and press the (ACTION/Enter) key. The text cursor moves to the Program Number field. If you type choice 10, you do not have to press the (ACTION/Enter) key.

    3. Type the code for the desired Program Number. The cursor moves to the Number of Returns field.

    4. Type the value for the number of returns and press the (ACTION/Enter) key. The Change QR Default Selection Value window remains open. The Change QR Default Selection Value fields clear and the cursor moves back to the Function Code field. The database table is automatically updated. A message appears in the Prompt area indicating this.

    5. Repeat steps 2 through 4 to set change values for another function/program.

    6. If you enter an incorrect value in any field, you cannot move back to correct it. You must exit out of the Override QR Default Selection Value window to the QR Maintenance Menu window. You can then reselect the Change QR Default Selection Value window and enter the values again.

    7. To exit the Change QR Default Selection Value window, press the <ALT>–X key combination.

3.30.28.5.9.7.3  (03-01-2007)
QR Defect Code List Update

  1. Only approved defect codes and descriptions should be added, changed, or deleted in the SCRIPS Defect Code Maintenance Window.

  2. Forward requests for approval of change to the Master Defect Code File to:

    Internal Revenue Service, MSPC
    Attn: Systems Section
    Stop 112
    P. O. Box 30309, AMF
    Memphis, Tn 38130

  3. SCRIPS does not update the Defect Code File. When new defect codes (not on the Defect Code File) are to be added, or changes are to be made, update the Defect Code File through ISRP before making changes to SCRIPS. Follow the procedures in IRM 3.30.28.4.8.3 to update the Defect Code File.

3.30.28.5.9.7.3.1  (03-01-2007)
Accessing the Defect Code Maintenance Window

  1. Perform the following steps to open the Defect Code Maintenance window:

    1. Type 5 for Quality Review in the Main Menu.

    2. Press the (ACTION/Enter) key. The Main Menu window closes and the Quality Review (QR) Selection Menu window opens.

    3. Type the code for Quality Review Maintenance.

    4. Press the (ACTION/Enter) key. The Quality Review (QR) Selection Menu window closes and the QR Maintenance Menu window opens.

    5. Type 3 for Update QR defect code and descriptions in the QR Maintenance Menu. The QR Maintenance Menu window closes and the Defect Code Maintenance window opens as shown in Figure 3.30.28–48.

      Figure 3.30.28-46

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

      Defect Code Maintenance Window

    6. Use the (Page Up), (Page Down), (Home), or ( End) keys to go the next page or the defect code list or to the previous page of the list.

    7. To exit the window, press the (ESC ) key.

  2. The procedures for changing, adding, and deleting defect codes are described in the following sections.

3.30.28.5.9.7.3.2  (03-01-2007)
Changing a Defect Code

  1. Perform the following steps to change a defect code in the Defect Code Maintenance window:

    1. Use the (Left Arrow) and (Right Arrow) keys and the (INS) and (DEL) keys when changing a defect code.

    2. Move to the desired defect code by using the (Down Arrow) or (Up Arrow) keys.

    3. Select the code to be changed by pressing the (ACTION/Enter) key. The defect code and its description appear in the text entry fields at the top of the window. The defect code is highlighted. The window appears as shown in Figure 3.30.28–49.

      Figure 3.30.28-47

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

      Change Defect Code in Defect Code Maintenance Window

    4. Make the desired changes to the defect code. Press the (ACTION/Enter) key.

    5. If no changes are needed to the defect code, press the (ACTION/Enter) key.

    6. Make the desired changes to the description. Press the (ACTION/Enter) key.

    7. If no changes are needed in the description, press the (ACTION/Enter) key. The defect code and description fields clear. The changes are reflected in the list window. The list area is highlighted.

    8. Continue performing steps 1 through 7 until all desired defect codes are changed.

  2. Press the (ESC) key to exit the window and save the changes. The Defect Code Maintenance window closes and the QR Maintenance Menu window opens.

3.30.28.5.9.7.3.3  (03-01-2007)
Adding a Defect Code

  1. Perform the steps below to add a defect code to the QR list:

    1. Press the <CTRL>–INS REC key combination.

    2. Type the new defect code.

    3. Type the new description.

    4. Press the (ACTION/Enter) key. The text entry fields clear. The new defect code is added too the list in the proper numerical order.

    5. Perform steps 1 through 4 until all the desired defect codes have been added.

  2. Press (ESC) key to get out of insert mode and go back into edit mode and go back into edit mode.

  3. Press the (ESC) key to exit the window.

3.30.28.5.9.7.3.4  (03-01-2007)
Deleting a Defect Code

  1. Perform the steps below to delete a defect code from the QR list:

    1. Move to the defect code to be deleted by using the (Down Arrow) or (Up Arrow) keys. The defect to be deleted must be highlighted in the list area of the window.

    2. Use the (Page Up, Page Down, Home, or End ) keys to go to the next page of the defect code list or to the previous page of the list. Refer to IRM 3.30.28.5.9.3.1(4) to explain the SCRIPS key functions.

    3. Press the <CTRL>–DEL REC key combination. The defect code and description disappear from the QR list. The cursor moves to the next defect code.

    4. Perform steps 1 through 3 until all desired defect codes have been deleted.

    5. Press the (ESC) key to exit the window.

3.30.28.6  (03-01-2007)
Maintaining the Quality Assurance Program (QAP)

  1. This section provides instructions for maintaining the QAP. The QAP is maintained by preparing, coding, editing, and numbering Forms 3926, 3926A, and 3927. The forms provide input to PCA/TEPS, the Cumulative Data File and the Defect Code File.

3.30.28.6.1  (03-01-2007)
Function of the QAP

  1. The primary function of the QAP is to determine the quality of work in a given operation. Random samples of completed work are selected and reviewed using procedures outlined in this IRM.

  2. Results of the reviews are recorded on Form 3926, Quality Assurance Review Record, and input through ISRP. The QAP generates reports of quality data by OFP.

  3. The QAO (or designated area) is responsible for coordinating the timely preparation and issuance of the computer generated weekly QAP reports. The QAO (or designated area) is also responsible for the timely input of quality data to PCA/TEPS, the Cumulative Data File and the Defect Code File.

3.30.28.6.2  (03-01-2007)
Cumulative Data File

  1. The Cumulative Data File is a large database that contains information about quality. This information is gathered from a variety of sources, including Forms 3926, 3926–A, 3927, 3081, or local form.

  2. The Cumulative Data File collects quality data for six-month periods. The reporting periods for the Cumulative Data File are January through June and July through December. Some campuses (at the option of local management) may encompass three reporting periods.

  3. The Cumulative Data File will be established via input of Forms 3926 at the beginning of each reporting period and for subsequent reporting of OFP’s and defect codes.

  4. The Cumulative Data File cannot be updated to delete defect codes during a reporting period. Erroneous defect codes will remain on the file until the next reporting period; however, the Sample Size, Number of Defects, and Number of Defective Documents can be adjusted to the correct program.

3.30.28.6.2.1  (03-01-2007)
Fields on the Cumulative Data File

  1. The following fields are established on the Cumulative Data File:

    • Organization Code

    • Function Code

    • Program Code

    • Sample Size—period and cumulative

    • Number of Defective Documents—period and cumulative

    • Total Defects—period and cumulative

    • Defect Percent

    • Quality Standard.

    • Last Form 3926 Posting Date

    • Last Adjustment Date

    • Documents Processed—period and cumulative

3.30.28.6.2.2  (03-01-2007)
Balancing of the Cumulative Data File

  1. The data in the Cumulative Data File from Forms 3081, 3926, and 3927 must be verified to ensure all data was entered correctly. This process is known as balancing. Invalid data will be printed on error registers and is referenced in IRM 3.30.50, Performance Evaluation Reporting System.

  2. The data for determining whether the Cumulative Data File balances are found on the following reports/listings:

    • Invalid 3926 Listing

    • Invalid 3927 Listing

    • 3926 Posting Transaction Listing

    • 3927 Posting Transaction Listing

3.30.28.6.3  (03-01-2007)
Defect Code File

  1. The following items are established on the Defect List File.

    • Posting Date of last Action Code

    • Defect Code

    • Last Action Code used for Defect Code

    • Last Action Date

    • Defect Description

  2. The Defect Code File Listing (see Figure 3.30.28–50) contains all related defect codes and their descriptions. This list is the source document used to resolve errors on Forms 3927 that do not pass computer validity checks.

  3. The reporting periods for the Defect Code File are January through June and July through December. The PCE runs encompass two reporting periods: January through June and July through December. Some campuses (at the option of local management) may encompass three reporting periods.

    Figure 3.30.28-48

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

    Defect Code File Listing

  4. The Defect Code File can be updated using Form 3927 before the reporting period begins.

  5. Locally issued defect codes may be added to the Defect Code File at anytime during the year through the QAO.

3.30.28.6.4  (03-01-2007)
OFP Consistency File

  1. The OFP Consistency File is used to verify the OFP codes used in PCA/TEPS, the QAP, and WP&C related projects. This file must be correct, complete, and up-to-date at all times since it is used to match against data input from other sources. This file can be updated or changed through the Reports Unit.

  2. The OFP Consistency File is used for the following:

    1. To enter the Organization Title (Operations Title) on the QA Operations Summary Report and the QA Weekly Unit/Group Report.

    2. To add the Program Title (Form Number, File, (IMF, BMF, etc.)) for each program code listed on the QAP reports.

    3. To add the Function Title for each function code listed on the QAP reports.

3.30.28.6.5  (03-01-2007)
QAP Report Options

  1. The Cumulative Data File accumulates data for a six-month period. At the beginning of each six-month period (January and July) the file must be initialized.

  2. The QA Unit/Group Report will print the high five defect codes and descriptions for each OFP.

  3. If all defect codes and descriptions are desired for each OFP, the QAO should inform the Computer Services (or Computer Services and Accounting) Division.

  4. PCE–07 produces the SC Cum Defect File, which is sent to KCSPC on a six-month basis.

  5. The January run of the National Defect Frequency Listing inputs the merge file but does not produce an output tape for run PCE–09.

  6. The July run of PCE–09 produces an output tape to be used for the year-end merge file.

3.30.28.6.6  (03-01-2007)
QAP Reports

  1. The QAP reports provide evaluative data for use in monitoring the overall effectiveness of the QAP, identification of systemic or procedural deficiencies, and the QAP sample sizes.

  2. Computer Services (or Computer Services and Accounting) Division produces the QAP reports through a series of computer runs in the PCA or PCE series. Many of the reports are better known by the run identification number than by the actual report title.

  3. Following is a listing of the various reports generated by the QAP. The reports are explained in more detail in following subsections.

    • Invalid 3926 Listing (PCE–03–41)

    • Invalid 3927 Listing (PCE–01–43)

    • QA Unit/Group Report (PCE–05–41)

    • QA Operations Summary Report (PCE–11–43.

    • Periodic Defect Frequency Listing (PCE–07–41)

    • Periodic Defect Frequency OFP Summary Listing (PCE–07–43)

    • National Defect Frequency Listing (PCE–09–41)

    • Defect Code File Listing (PCE–01–41)

    • 3926 Posting Transaction Listing (PCE–03–43)

    • 3927 Posting Transaction Listing (PCE–01–45)

    • Executive Exception Report (PCE–11–41)

3.30.28.6.6.1  (03-01-2007)
Invalid 3926 and 3927 Listings

  1. These listings show information from Forms 3926 and 3927 that do not pass computer validity checks. The listings are issued to alert the originators of Forms 3926 and 3927 that their data did not post. See IRM 3.30.28.4.9 for more information.

3.30.28.6.6.2  (03-01-2007)
QA Weekly Unit/Group Report

  1. This report summarizes on all positions of OFP ( See Exhibit 3.30.28-4.). The fields on this report and the Operations Summary Report (3.30.28.6.6.3) are the same, except that this report provides also for printing of the defect codes and their descriptions, along with the number of defects, period and cumulative. There are two ways this report may be printed.

    1. Print the five defect codes with the largest number of errors for the period and their cumulative number of defects. This data prints immediately below the OFP combination.

    2. Print all defect codes and their descriptions. This report can be printed reflecting the total defects, period and cum, for each defect code within each OFP combination. If all of the output is needed, notify the Computer Services (or Computer Services and Accounting Division).

3.30.28.6.6.3  (03-01-2007)
QA Operations Summary Report

  1. This report summarizes quality information for the period and cumulative. The information is reported by Operation for all Functions and Programs worked in that Operation. See Exhibit 3.30.28-5.

  2. The following are the elements which are printed on this report:

    • Exception Indicator

    • Organization

    • Function

    • Program

    • Function title, Program Title

    • Documents Processed—period and cumulative

    • Sample Size—period and cumulative

    • Defective Documents—period and cumulative

    • Defect Percent—period and cumulative

    • Quality Standard

    • Total Defect—period and cumulative

  3. Campus and Operation totals are printed for the following columns:

    • Documents Processed—period and cumulative

    • Sample Size—period and cumulative

    • Defective Documents—period and cumulative

    • Total Defect—period and cumulative

  4. Management reviews this report for duplications and takes corrective action to clear up any duplications found.

3.30.28.6.6.4  (03-01-2007)
Periodic Defect Frequency Listing

  1. This listing is printed weekly, quarterly, or as needed by management.

  2. This listing must be run in conjunction with the running of the National Defect Frequency Listing.

  3. It contains a listing of all errors (period and cum) for each defect code. The information is printed in numeric order by defect code. See Exhibit 3.30.28-6.

3.30.28.6.6.5  (03-01-2007)
Periodic Defect Frequency OFP Summary Listing

  1. This listing is a summary of the defect codes within an OFP for a particular period of time ( See Exhibit 3.30.28-11..) The data is arranged in the following sort sequence:

    • Defect Code within function and program within operations (in ascending order)

    • Cumulative defects for the reporting period

3.30.28.6.6.6  (03-01-2007)
National Defect Frequency Listing

  1. This report lists the cumulative total of defects for each Defect Code for each campus.

  2. This report is produced twice annually. In July, reflecting January–June data, and January, reflecting the calendar year period of January–December. See Exhibit 3.30.28-12.

3.30.28.6.6.7  (03-01-2007)
Defect Code File Listing

  1. This listing reflects Defect Codes and their associated Descriptions.

  2. This listing generates on an optional basis, and is only needed when the Defect Code File is updated (see Figure 3.30.28.0–49 in 3.30.28.6.3).

3.30.28.6.6.8  (03-01-2007)
3926 Posting Transaction Listing

  1. This report lists those Form 3926 transactions which were used to update the Cumulative Data File or the Quality Standards File. It also lists the data which was deleted from the Cumulative Data File. See Exhibit 3.30.28-13. The report contains a column for posting actions:

    • Insert–create a new cum data or quality standard record.

    • Update–existing cum data or quality standard record updated.

3.30.28.6.6.9  (03-01-2007)
3927 Posting Transaction Listing

  1. This report lists those portions of each Form 3927 transaction that were determined to be valid and were updated to the Defect Code File. See Exhibit 3.30.28-14.

3.30.28.6.6.10  (03-01-2007)
Executive Exception Report

  1. The Executive Exception Report is a weekly report used by management to provide a check of OFP’s (operations level) which do not meet established quality standards.

  2. It prints out the high five numeric count defect codes from the defect list, within OFP (operations level) when the percent defective period, or cumulative exceeds the Quality Standard. See Exhibit 3.30.28-15.

3.30.28.6.7  (03-01-2007)
Printing and Distribution and Disposition of Reports

  1. Management will determine the number of QAP reports to be printed and distributed to the appropriate campus managers.

  2. Destroy (e.g., burn or shred) the old reports on a quarterly basis per local instructions for destroying confidential information.

  3. An update to the retention periods for QA forms, reports and records not required to be destroyed will be specified in Records Disposition Handbook Records Control Schedule for Service Center Operations, IRM 1.15.2.

Exhibit 3.30.28-1  (03-01-2007)
Table of Random Number—Work Groups of 50 Items or Less

49 14 15 39 39 23 09 46 14 46 18 28 09 43 04 43 08 20 31 47
39 06 40 24 15 19 22 18 28 08 29 28 10 02 09 20 48 24 01 20
40 31 34 46 00 15 42 22 30 37 33 25 44 27 26 03 21 27 21 15
17 36 11 44 31 30 12 08 20 20 33 08 49 42 12 43 36 40 02 34
05 47 01 10 31 45 02 43 20 42 20 25 25 27 47 11 27 47 22 22
                                       
45 15 39 04 33 04 10 25 09 09 22 34 45 21 39 46 33 03 03 28
37 02 21 04 20 00 13 11 32 22 26 02 23 21 28 07 27 40 44 22
40 46 41 07 31 02 42 40 39 07 40 46 43 39 35 48 03 11 33 04
01 47 00 49 08 10 35 19 13 19 46 17 34 11 46 13 14 08 41 17
46 23 47 37 04 35 38 45 05 49 35 30 06 39 06 36 13 17 22 47
                                       
15 10 11 32 26 49 28 46 15 27 06 18 06 26 37 48 29 20 19 25
43 39 46 07 40 34 46 48 07 33 26 49 03 28 47 28 35 39 27 25
25 21 46 00 31 02 47 28 22 20 30 09 12 41 44 32 15 43 11 40
18 12 09 40 41 37 26 11 10 47 33 49 01 25 07 38 38 46 39 30
34 10 38 10 41 01 08 32 14 01 28 30 29 19 10 38 38 46 38 26
                                       
35 24 39 46 25 46 24 23 01 15 04 12 06 11 19 31 41 49 18 12
39 12 15 05 30 25 43 15 47 15 15 10 23 05 37 24 44 12 20 10
03 25 05 35 27 44 18 18 05 00 04 05 09 05 25 18 18 15 48 45
16 49 33 42 20 10 20 19 27 28 07 22 31 02 33 13 31 26 39 07
07 06 47 25 15 32 03 36 00 34 42 09 37 03 13 40 05 45 33 45
                                       
11 18 34 01 33 33 04 17 42 22 01 26 05 02 31 14 19 17 29 46
36 34 15 41 46 28 41 18 39 02 21 46 05 29 40 00 09 15 10 18
34 46 36 45 36 09 36 41 48 05 23 49 45 31 36 26 26 22 20 26
13 06 29 45 34 32 01 44 21 03 20 43 23 06 38 25 23 33 48 07
03 16 43 13 03 48 47 07 02 34 13 10 03 19 05 43 45 20 32 20
                                       
35 16 26 23 18 12 18 17 18 17 00 41 01 43 36 23 42 21 17 28
44 06 49 04 13 38 44 22 05 09 34 34 25 29 49 44 25 19 46 16
06 36 28 49 32 49 35 29 04 43 42 39 18 31 18 37 34 43 46 39
48 37 00 07 21 32 32 42 44 31 08 06 04 02 18 19 03 22 14 49
33 20 41 43 33 00 24 25 35 01 09 34 29 15 09 28 11 20 48 11
                                       
20 48 02 14 11 12 06 14 40 21 34 17 35 17 12 47 43 48 35 28
20 16 34 24 24 27 29 00 41 02 43 47 40 20 40 09 07 47 30 30
42 30 44 32 20 08 25 10 45 12 32 48 21 23 19 05 25 20 15 45
13 45 39 00 38 42 46 48 07 26 29 40 23 02 32 12 07 30 30 49
35 24 08 28 07 44 17 02 47 49 12 00 34 27 35 24 42 08 09 34

Exhibit 3.30.28-2  (03-01-2007)
Table of Random Numbers-Work Groups of 100 Items or Less

                                       
81 56 14 62 82 45 65 80 36 02 76 55 63 46 96 85 77 27 92 86
39 06 63 60 51 02 07 16 75 12 90 41 16 44 19 15 32 63 55 87
05 80 19 27 47 15 76 51 58 67 06 80 54 34 39 80 62 24 33 81
76 30 26 72 33 69 92 51 95 23 26 85 76 74 97 80 30 65 07 71
84 90 20 20 50 87 74 93 51 62 10 23 30 22 14 61 60 86 38 33
                                       
95 41 20 89 48 98 27 38 81 33 83 82 94 40 03 96 40 03 47 24
46 65 69 91 50 73 75 92 90 56 82 93 24 52 33 76 44 56 15 47
78 21 65 65 88 45 82 44 78 93 22 78 09 37 59 20 40 93 17 82
35 04 88 79 83 53 19 13 91 59 81 81 87 11 02 55 57 48 84 74
83 30 46 15 90 26 51 73 66 34 99 40 60 10 33 79 26 34 54 71
                                       
27 56 19 80 76 32 53 95 07 53 09 61 98 67 59 28 25 47 89 11
92 57 66 59 64 16 48 39 26 94 54 66 40 93 50 75 20 09 18 54
59 71 55 99 24 88 31 41 00 73 13 80 62 24 43 23 72 80 64 34
71 11 43 00 15 10 12 35 09 11 00 89 05 39 91 63 18 38 27 10
57 08 93 09 69 87 83 07 46 39 50 37 85 74 62 19 67 54 18 28
                                       
51 18 07 41 02 39 79 14 40 68 10 01 61 91 03 35 60 81 16 61
26 31 11 44 28 58 99 47 83 21 35 22 88 42 57 66 76 72 91 03
48 68 08 90 89 63 87 00 06 18 63 21 91 06 36 63 06 15 03 72
91 14 51 22 15 48 67 52 09 40 34 60 85 92 70 96 70 89 80 87
55 81 36 11 88 68 32 43 08 14 78 05 34 91 08 88 53 52 13 04
                                       
21 74 84 13 56 41 90 96 30 04 19 68 73 68 85 97 74 47 53 90
90 84 24 91 75 36 14 83 86 22 70 86 89 59 54 13 09 13 80 42
53 38 78 65 87 44 91 93 91 62 76 09 20 39 18 32 69 33 46 58
40 57 56 54 42 35 40 93 55 82 08 78 87 67 43 31 09 12 60 19
06 66 82 71 28 36 45 31 99 01 03 35 76 61 75 37 19 56 90 75
                                       
46 23 65 71 69 20 89 12 16 56 61 70 41 78 10 91 11 00 63 19
25 18 23 23 56 24 03 86 11 06 46 10 23 93 23 71 58 09 78 08
77 89 28 17 77 15 52 44 15 30 35 12 75 37 55 48 82 63 89 92
27 66 19 53 52 49 98 45 12 12 06 00 32 62 13 11 71 17 23 29
20 84 30 02 03 62 68 58 38 04 06 89 94 29 89 97 47 03 13 20
                                       
32 84 82 64 97 13 69 86 20 09 80 46 75 16 94 85 82 89 07 17
90 50 38 93 84 32 28 96 03 65 70 90 12 04 93 10 59 75 12 98
26 94 51 40 51 53 36 39 77 69 06 25 07 95 71 43 68 97 18 85
48 94 60 65 06 63 71 06 19 35 05 32 56 86 05 39 14 35 48 68
20 28 22 62 97 59 62 13 41 72 70 71 07 59 30 60 10 41 31 00
                                       
16 65 12 81 56 43 54 14 63 37 74 97 59 05 45 35 40 54 03 98
91 78 04 97 98 80 20 04 38 93 13 92 30 71 85 17 74 66 27 85
92 57 22 68 98 79 16 23 53 56 56 07 47 80 20 32 80 98 00 40
55 36 95 57 25 25 77 05 38 05 62 57 77 13 50 78 02 73 39 66
04 33 49 38 47 57 61 87 15 39 43 87 00 67 92 65 41 45 36 77
                                       

Exhibit 3.30.28-3  (03-01-2007)
Table of Random Numbers—Work Group Greater than 100 and Less than 1000

353 531 892 109 782 283 383 699 927   271 572 665 272 033 256 822 646 599
326 551 815 937 908 698 509 303 911   025 788 311 792 837 739 552 234 572
487 127 026 313 341 479 722 602 236   382 151 011 778 951 709 060 258 536
754 989 948 804 025 997 562 674 876   870 799 032 043 526 100 957 539 370
227 147 613 857 859 941 274 415 620   697 002 340 959 915 626 297 533 572
                                     
806 751 870 677 373 854 094 958 012   395 381 862 250 614 683 747 628 551
513 402 866 696 142 063 252 818 477   081 526 028 338 702 819 679 829 909
806 644 284 010 686 076 915 751 214   470 879 935 141 398 387 734 589 212
207 958 295 175 396 117 918 037 319   432 641 020 612 068 547 948 278 020
620 690 036 654 078 918 721 454 671   995 596 286 377 567 237 520 244 694
                                     
466 427 395 393 520 074 634 578 023   246 718 851 870 216 107 387 621 509
058 787 706 094 603 303 300 185 705   825 727 849 501 551 001 123 873 926
503 584 221 176 116 309 975 910 535   258 450 962 183 666 156 454 239 551
705 579 790 244 547 495 973 805 251   235 783 701 378 460 398 223 688 574
026 919 327 267 616 572 620 245 257   525 008 997 885 063 340 066 328 412
                                     
779 134 709 373 332 507 525 640 840   825 739 457 99 789 068 829 336 148
461 149 798 070 930 862 672 718 849   440 769 864 029 494 829 339 910 303
885 219 668 005 418 832 416 220 692   820 641 375 542 093 364 145 848 792
874 034 514 628 693 628 200 006 795   114 842 554 881 377 427 216 193 042
790 386 783 689 565 565 349 410 216   558 301 096 577 520 923 717 188 545
                                     
028 549 529 434 083 800 569 290 298   345 937 569 279 951 183 787 808 149
212 355 367 297 638 282 720 178 695   430 074 427 422 082 629 971 456 649
960 399 700 253 375 594 024 223 383   030 345 389 739 911 022 189 565 982
648 561 528 870 907 713 608 682 576   272 718 849 715 156 823 174 733 600
416 957 547 553 534 707 206 963 459   894 847 611 763 755 388 114 274 681
                                     
416 603 967 591 013 878 424 452 659   676 984 806 692 012 934 436 869 557
719 637 969 450 489 528 364 459 708   305 074 378 670 284 431 361 912 251
595 969 582 627 920 772 560 892 500   138 461 213 905 775 881 782 272 032
769 536 611 069 694 254 195 799 928   452 200 674 202 812 986 143 343 264
355 587 878 446 137 690 647 407 362   882 033 746 390 609 144 531 944 869
                                     
543 594 002 496 648 999 262 702 811   087 336 020 166 472 293 904 949 465
727 070 996 660 024 135 799 414 136   666 841 134 588 915 116 802 917 993
160 707 361 339 054 251 397 480 805   790 228 702 690 170 511 937 723 505
147 360 150 990 380 789 436 781 337   250 860 294 684 572 415 750 726 647
151 064 609 878 095 737 897 510 891   450 992 950 890 434 306 781 006 681
                                     
296 636 756 313 754 916 066 905 298   765 765 311 270 910 009 240 435 568
398 614 140 155 211 988 674 663 620   408 939 599 347 160 376 696 969 787
426 005 579 774 962 092 856 626 980   460 658 906 177 492 680 719 456 681
092 626 298 475 997 796 076 541 731   498 244 849 819 008 781 388 253 041
983 164 885 468 216 327 109 880 804   872 441 712 614 736 533 062 534 855
                                     
486 654 829 711 592 785 901 147 314   485 487 004 563 481 546 245 116 920
440 118 338 157 052 093 449 066 894   064 512 509 341 131 778 609 417 216
838 342 114 455 212 862 701 099 501   927 987 321 125 992 449 951 872 0571
383 400 484 492 683 369 581 870 903   918 690 121 770 053 931 252 409 689
349 502 971 960 325 727 715 945 938   099 821 899 685 781 178 096 987 878
                                     
372 424 578 036 619 479 108 520 487   901 974 262 810 673 772 616 632 891
444 343 152 612 420 923 307 978 724   273 675 925 924 274 860 662 480 674
931 964 878 212 328 656 965 805 634   878 213 170 126 434 481 029 688 027
457 333 555 353 201 606 713 014 877   088 182 242 835 765 819 462 820 759

Exhibit 3.30.28-4  (03-01-2007)
QA Weekly Unit/Group Report

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Exhibit 3.30.28-5  (03-01-2007)
QA Operations Summary Report

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Exhibit 3.30.28-6  (03-01-2007)
Periodic Defect Frequency Listing

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Exhibit 3.30.28-7  (03-01-2007)
3926/3081 Error Report

DATE: 03/01/1996 TIME: 14:06 WEEK ENDING: 02/02/1996
   
3926/3081 VOLUME ERROR REPORT
 ________ 
 ________ 
ORGANIZATION: 54
   
SSN: 000–00–8471 NAME: SIMPSON, ARTHUR
ORG CODE: 54396 FUNCTION: 710 PROGRAM: 10000 VOLUME: 7
**ERROR: NO MATCHING ORG/FUNCTION/PROGRAM CODE 0 WITH VOLUME IN 3081 **G
SSN: 0000–00–8764 NAME: JOHNSON, MICKEY
ORG CODE: 54396 FUNCTION: 710 PROGRAM: 10005 VOLUME: 5
** ERROR: NO MATCHING ORG/FUNCTION/PROGRAM CODE WITH VOLUME IN 3081**
SSN: 000–00–3968 NAME: JOHNSON, MINNIE
ORG CODE: 54175 FUNCTION: 710 PROGRAM: 40000 VOLUME: 20
** ERROR: VOLUME IN 3926 EXCEEDS AMOUNT IN 3081 DATABASE **

Exhibit 3.30.28-8  (03-01-2007)
Defects/Errors Mismatch Report

DATE: 03/01/1994 TIME: 14:11 WEEK ENDING: 02/02/1996
   
DEFECTS/ERRORS MISMATCH REPORT
 ________ 
 ________ 
   
SSN: 000–00–0001 NAME: ADDAAMS, HAND
Org: 34105 Func: 770 Prog: 38900 Def List: 000 Errors: 2 Defects: 1
** ERROR: NUMBER OF DEFECTS LESS THAN ERRORS**
SSN: 000–00–0002 NAME: CRANAPPLE, RED
Org: 4521 Func: 639 Prog: 73220 Def List:000 Errors: 0 Defects: 1
**ERROR: NO DEFECTS POSTED WITH ERRORS GREATER THAN 0 **

Exhibit 3.30.28-9  (03-01-2007)
ISRP On-Line Review Recordation Sheet

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Exhibit 3.30.28-10  (03-01-2007)
Quality Review Index Listing (QRIL)

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Exhibit 3.30.28-11  (03-01-2007)
Periodic Defect Frequency OFP Summary

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Exhibit 3.30.28-12  (03-01-2007)
National Defect Frequency Listing

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Exhibit 3.30.28-13  (03-01-2007)
3926 Posting Transactions

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Exhibit 3.30.28-14  (03-01-2007)
3927 Posting Transactions Listing

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Exhibit 3.30.28-15  (03-01-2007)
Executive Exception Report

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Exhibit 3.30.28-16  (03-01-2007)
Microfilm Focus Resolution Test Chart

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Exhibit 3.30.28-17  (03-01-2007)
Service Center Quality Assurance Defect List

Defect
Codes
Descriptions
075 Bursting, Decollating or Binding Not Done Properly
076 Critical Dates Not Adhered to
077 Envelopes Not Sealed Properly
078 Established Sequence Not Maintained (Forms, Notices, Correspondence, Listings, Mail-outs, etc.)
079 Forms, Listings, Etc., Not Routed Properly
080 Forms Not Folded Properly
081 Hand Inserting Not Performed Properly
082 Label Not Affixed Or Not Affixed Properly
083 Machine (Folder, Labeler, Inserter, Burster, Or Decollator) Not Set-Up Or Adjusted Properly
084 Mail-outs Not Packaged, Bundled or Identified Properly
085 More Than One T/P’s Notice Or Correspondence In One Envelope
086 Mutilated Items Not Handled Properly
087 Name, or Address, or Both Not Visible In Mailer Envelopes
088 Notices, Etc., Not Stamped or Improperly Stamped
089 Proper Notice Not Included
090 Required Inserts Not Included
091 Work Not Released Timely
092 Wrong Inserts Used
093 Wrong Form, Package, Publication, or Label Used
094 Wrong Mailer, or Return Envelope, or Both Used
095 Document Not Flagged For Reimage/Pull Document
096 Form Type Not Changed When Required
097 Incorrect Template Selected
101 Accounts Services: Posted Information Omitted, Incomplete, or Incorrect
102 Account Type Code Designation Omitted or Incorrect
103 Accounts: Money Not Applied To Correct Accounts
105 Action Taken On Taxpayer’s Response Incorrect
106 Action Taken or Not Taken Will Cause An Unpostable, Repeat Unpostable, Reject, Etc.
107 Action Taken To Assemble Case File For Audit or Adjustment Incorrect or Incomplete
109 Adjustment Omitted or Incorrect
110 Adjusted Gross Income Not Perfected or Incorrectly Perfected
112 Adjustment: Technical Explanation Is Omitted, Illegible, Incomplete or Incorrect
114 Agreement Date Omitted or Incorrect
115 Agricultural Subsidy Income Amount Incorrect
119 Alpha Character or Digit Not Properly Edited
121 Amended Return or Prior Tax Adjustments Not Considered Properly
123 Amount (Adjusted) Omitted or Incorrect
125 All Related Documents or Computer Output Not Made Available As Mutually Agreed
126 Amount: Dollar Only/Dollar And Cents Omitted or Not Entered As Prescribed, Incorrect
127 Money Amount Entered Incorrectly or Omitted
128 Amounts: Money, or Type Of Documents, or Both Not Correctly Edited
129 Amounts: Money Does Not Agree or Is Not Allocated As The Source Document
130 Allocated Tip Income Amount Incorrect
131 Amount: Payment Field Boxes Not Edited or Incorrectly Edited
134 Document Not Stamped With Identification Number
135 Identification Number Not Stamped In Correct Place, Omitted or Incorrect
136 CAPR Code Omitted/Incorrect
137 Incorrect CAPR Indicator Used
138 Code and Edit Identification Number Omitted/Incorrect
140 Aperture Card: Name of Organization Incorrectly Punched
141 Aperture Card: Non disclosable Markings, Attachments or Other Data Filmed
144 Appropriate Action Not Taken For a Routing Schedule, Document, or Form Attached To The Unpostable Record
145 Assessment Input To The Weekly Screen Inappropriately
146 Bad Payer Data Erroneously Deleted, Corrected, or Not Considered
147 Assessment Input To The Daily Screen Inappropriately
148 ASED: Improper Determination or ASED Still Open or Expired
149 Closing Remarks Are Incomplete, Incorrect or Omitted
151 Attachments/Attachment Folders: Not Labeled or Properly Prepared
152 Attachments or Enclosures Omitted, Incomplete, Illegible, or Incorrect
153 Attachments To Return, Schedule, or Document: Appropriate Action Not Taken
154 Audit Documents Not Labeled or Boxed Properly
155 Audit Codes Omitted, Not Input, Incorrectly Input, or Not Released
156 Examination: Insufficient Notation On Work Papers To Support Examination Adjustment
157 Audit: Organization Code, Examiner’s Time, Preparer’s Name, OR EIN Omitted, or Incorrect, or Both.
158 Audit: Technique Audit, Disposal Code, or Date, or Audit Issue Missing or Incorrect
159 Audit Trail On Card, Document, or Listing is Incomplete, Illegible, Incorrect or Omitted
160 Backup Information Not Attached To Case or Documented On IDRS
161 Balance Due or Refund Generated To Taxpayer Is Incorrect
162 Balance Due, Tax, Refund or Overpayment Omitted, Incorrectly Edited, or Incorrectly Entered
163 Barter Income Amount Incorrect
164 Batch: Folder or Box Does Not Indicate The Required Information, (i.e. Batch, Sub-batch, DLN, Etc.)
165 Batch Has Incompatible Returns or Documents Batched Together
166 Batch Not Boxed According To Category
167 Batch Slips: Accurate Information Not Recorded
168 Batch Transmittal Improperly Sorted, Incomplete, Illegible, Incorrect, or Omitted
169 Batching Incorrect or Incomplete
170 Refund In Jeopardy, Appropriate Action Not Taken
171 Block Header Data Omitted or Incorrectly Entered
172 Block Incomplete or Incorrectly Resolved
173 Block In Files, Block Proof Listing Not Checked
174 Breaker Transmittal Sheet Omitted or Data Incorrectly Entered
175 Block Not In Files, Block Proof Listing Checked
176 Block or Box Not Filed In DLN Sequence On Shelves, Include IDRS
177 Block Out Of Balance or Forced Balanced
178 Blocking Series Incorrect or Not Input
181 Caret Incorrectly Entered or Not Perfected
182 Capital Gain Income Amount Incorrect
183 Case Closed In Error, Continued Processing Required
184 Case File Contains Unrelated Original Inquire
185 Information Returns Not Included or Suppressed Properly
186 Case Misfiled, Incorrectly Associated or Wrong Returns Attached To Case
188 Case Processed Incorrectly or Not Properly Controlled, Other Action Indicated
189 Case Resolution Incorrect Based On History Section, Research, Microfilm, or Posting Documents
190 Casualty And Theft Loss Deduction Amount Incorrect
192 CAWR Record Not Corrected or Corrected In Error
194 Certification or Reply To Request Incomplete or Incorrect
195 Charge out Information Incorrect, or Not Provided, or Both
196 Charge out Sheet Not Voided or Corrected When Document Refiled
197 Case Not Closed
198 Case/Year Not Rejected, Closed, or Suspended When Appropriate
199 Checks Document Processed With Two Checks
200 Case/Year Not Controlled Properly
201 CHKCL Incomplete or Incorrect
202 CHK64 Incomplete or Incorrect
205 Claims or Applications Disallowed, or Allowed In Error, or Computation Error Not Detected
206 Closing Action Omitted, Incomplete, or Incorrect
208 Code(s): Includes all items specified as a code: Omitted, Not Input, Incorrectly Input, Not Released or Incorrectly Edited
210 Code(s): (Limited Partnership) Omitted or Incorrectly Entered From Schedule N
211 Code(s): (Location) Omitted or Incorrectly Entered
212 Code(s): (Manufacturing) Omitted or Incorrectly Edited
213 Code(s): (MFT) Omitted or Incorrect
214 Code(s): (Miscellaneous) Omitted or Incorrect
215 Code(s): (Organization or Program) Omitted or Entered Incorrectly
217 Code(s): (Process) Omitted or Entered Incorrectly
219 Code(s): (Reason, Source or Collection Closing) Omitted or Entered Incorrectly
221 Collection Referral Not Appropriate
222 Code(s): (Status or Producer-Type) Omitted or Incorrectly Entered
223 Code(s): (Type or Partnership) Not Entered or Entered In Error
225 Non-Refundable Credits Amount Incorrect or Omitted
227 Code: (Country) Omitted or Incorrectly Edited
229 Computer Output Not Entered Correctly Related To Tapes To Be Shipped To ECC (Enterprise Computing Center)
230 Coding Is Illegible
231 Computer Condition Code Omitted or Incorrectly Entered (QRP-IMF ONLY)
232 Computer Condition Code " B" Omitted or Incorrectly Entered (IMF ONLY)
233 Computer Condition Code " 1" Omitted or Incorrectly Entered
234 Computer Condition Codes Omitted Not Entered or Not Edited as Required
235 Contribution Deduction Amount Incorrect
236 Corrected Tax Amount Incorrect or Omitted
237 Securities Sales Income Amount Incorrect
238 Control: Work Not Properly Scheduled
239 Correspondence: Tone Of Letter Not Acceptable
240 Correspondence Received Date Not Entered When Required
241 Correspondence (includes QNOTES & CNOTES) or Taxpayer Contact Incorrect, Incomplete, Unclear, Omitted, or Untimely
242 Correspondence To Taxpayer Incomplete, Technically/Grammatically Incorrect
243 Public Inspection Notice Missing
244 Cost Of Sales Incorrectly Entered or Omitted (Use Only When Perfecting Balance Sheet)
245 Balance Sheet Not Deleted, Perfected or Perfected Incorrectly
247 Credit Elect Omitted or Not Entered Correctly
248 Credit Line or Reference Items Incorrectly Increased, Decreased, or Omitted
249 Credit Reduction Amount Not Perfected As Required
250 Credit Transfer Incorrectly Prepared or Omitted
251 Currency Conversion Not Performed As Required
253 Data Not From Document With Corresponding DLN (Mixed Data)
254 Data Section/Field Omitted or Not Entered As Shown, Edited, or Prescribed
255 Cross-Referencing Between Taxpayers (Husband/Wife), or Tax Years, or Both Not Performed When Appropriate
256 Date Of Cycle Incorrect, Julian Date In DLN Does Not Agree With Current Deposit Date
257 Date Of Payment Incorrect, Omitted, or Not Edited
258 Date Omitted, Incorrect, or Entered Incorrectly
259 Correspondence: Acknowledgment That Taxpayer Is Not Liable For Proposed Adjustment Omitted
260 Correspondence: Not Appropriate or Action Taken Not Responsive To Taxpayer’s Request (Includes Quick Notes or C Notes)
261 Date Received/Stamped On Return or Documents Omitted, Not Legible, or Not Removed When Required
263 Dates (Critical) Not Adhered To
265 Deduction For Medical, Sales Tax, or Disability Income Exclusion Not Adjusted when Item(s) Affecting Income Is Adjusted
267 Date Return Filed Is Incorrect or Omitted
268 Correspondence: SFR Statutory Notice Not Suspended Properly
271 Correspondence: CP2000 Generated Erroneously, or Paragraph Wrong, or Omitted
272 Correspondence Not Timely or Response Not Made (Includes Quick Notes or C Notes)
273 Dollar Selection Criteria Not Met (Forms 1099, 5498, And Schedules K–1 For Forms 1041, 1065, And 1120S)
274 Alpha Selection Criteria Not Met (Schedules K–1 For Forms 1041, 1065, And 1120S Only)
275 Disagreed Cases Not Routed To Examination
276 Dishonored Check Does Not Show Stamp Endorsement
277 Dividend Exclusion Amount Incorrect
279 Dividend Income Amount Incorrect
280 DLN Incorrect, Illegible, Not Lined Out or Not Compatible with Document
281 DLN: Doc Code, Tax Class Not Compatible With Form Type
282 DLN: Incorrect, Illegible, Not Lined Out, Omitted or Wrong Color Ink Used
283 Document Identification Numbers Not Entered Properly
284 Document Integrity Not Maintained
285 Documents Not Inserted or Deleted When Necessary
287 Documents Improperly Cross Referenced And Incorrect Audit Trail Maintained
288 Dependent TIN (DTC) Omitted, Incomplete or Incorrect
289 Document or Forms, or Reinput Returns or Both Prepared Incorrectly, Not Prepared, Edited or Perfected
290 Document Not Sorted To The Proper Output Hopper Through The Use Of The Special Function Keys
291 Document Skipped, No Data Entered
292 Document: (Replacement) Missing or Prepared Incorrectly (RPS Only)
294 Documents, or Forms, or Both Not Initiated or Noted When Critical
295 Documents Not Assembled, Disassembled, or Reassembled Correctly
296 Documents Other Than Taxpayer’s Correspondence Incorrectly Associated
297 Documents Sequenced Incorrectly In Cycle
298 Early Withdrawal Penalty Deduction Amount Incorrect
299 Original Document or 2275 Needed
300 Duplicate Block Numbers Not Corrected
301 Earned Income Credit (Advanced) Payment Not Perfected Correctly
302 Earned Income Credit, or Fuel Tax Credit or Schedule R Missing or Incorrect
303 Child Care Credit, Schedule R, or Etc. Missing or Incomplete
304 Edit Sheet Incorrectly Prepared or Omitted
305 EP/EO Delinquency Notices: The Complete Case Was Not Worked (ie, Transfer or Returns, Money or The EO Entity Section Not Updated, Etc.)
306 Employee Folder Improperly Prepared (Cases Missing, Etc.), or Not Released Timely To Files, or Both, or Other Necessary Area Of SC or DO
307 EP/EO Delinquency Notices: The Correct Closing Transaction Was Not Used
308 EP/EO Delinquency Notices: The Filing Requirement or FYM Not Corrected Properly
309 Encode Tape Not Corrected Properly
310 Entity: Address Incomplete, Not Edited, or Incorrectly Entered
311 Entity All Errors Caused By Misuse Of Entity Index File
312 Entity Change Code, Power Of Attorney Code, or Entity Change Missing or Incorrect
313 Entity: Check Digits/Name Control Omitted, Not Edited, or Entered Incorrectly
314 Entity Determination Incorrect, Not Entered As Edited or Prescribed
315 Entity: Major City Code Omitted, Not Edited, or Entered Incorrectly
316 Examination Referral Not Appropriate
317 Entity: Name Lines Omitted, Not Edited, or Entered Incorrectly
318 Entity Spouses Name Not Edited To Caption On Joint Return
319 Envelope, Attachments, Returns, or Remittances Not Removed
320 Envelope, Attachments, or Schedules Not Attached or Improperly Attached To Documents or Returns As Required
321 Envelope: Letter Not Inserted Properly
322 Dependent SSN/Name Control Not Edited or Edited Incorrectly, Omitted or Entered Incorrectly
323 EIC Change Amount Incorrect or Omitted
324 Error Code Message Not Appropriate To Return Conditions
325 Child Tax Credit Indicator Omitted, Entered Incorrectly, or Edited Incorrectly
326 Exemption Codes Omitted, Incomplete or Incorrect
327 Extension Of Time Not Processed, Coded, or Edited Correctly
328 ERS Action Code Needed But Not Coded, or Assigned But Not Needed
329 Fiduciary Codes Omitted or Incorrectly Entered
330 Excess SST Change Amount Incorrect
332 Filing Requirements Omitted or Incorrect
333 Filing Status Omitted, Incomplete, or Incorrect
334 Fiscal Year Month Omitted or Incorrect
335 Follow-up Action Omitted, Incorrect, or Not Timely
336 Foreign Address Incorrectly Entered
337 Foreign Bank or Foreign Trust Code Omitted or Not Correctly Edited
339 Fishing Income Amount Incorrect
340 Form 990 (Beginning Of Year Assets) The Amount Not Transferred From Attachments Correctly
341 Forgiveness of Federal Indebtedness Income Amount Incorrect
342 Form 720 Omitted or Incorrect
345 Block Control Sheet Does Not Match The DLN On The First Document In The Block
348 990/PF (End Of Year Liabilities) The Amount Not Transferred From Attachments Correctly or Missing And A Correspondence Code Is Not Present On The Edit Sheet
349 Block Control Sheet: Assigned DLN Is Illegible or Incorrect
350 Block Control Sheet: Document Count Not Circled When Less Than 7
352 Block Control Sheet Prepared Incorrectly, Not Edited, or Incorrectly Coded
353 Form 813: Required Information In Error or Not Entered In Header Area Of Forms 1332, 1332A (RPS), 813, OR 813 (Coded RPS)
354 Form 1040EZ With Perfect Label Not Sorted To OCR
355 Form 1040EZ With Missing Signature or W–2 Not Routed For Correspondence
356 Form 940 Computed or Completed Incorrectly
359 Forms 1040PR And 1040SS Transcription Lines Not Perfected Correctly
360 Form 1096/W–3G Not Created or Necessary Information Not Edited From Forms 1099/W–2G/5498 As Required
361 Form 1332E, Block And Selection Record Not Corrected
362 Forms 1128, 8279, And 8716 Information Input Incorrectly or Omitted
366 Form 5329: Entity/Spousal Indicator Not Edited, or Edited Incorrectly
367 Form 2119 Not Edited or Edited Incorrectly
368 Forms 2363A, 2363B, 2553, or IDRS Entity Input Incorrect or Omitted (Except For Addresses)
372 Form 3210 Transmittal Incorrect, Incomplete, or Omitted
373 Form 3244 Data Entered Incorrectly or Incomplete
376 Form 3471 Line Item Perfection Omitted, Incomplete, or Incorrect
377 Form 3552 Not Prepared or Incorrectly Edited
378 Forms 3753 or 5792 Not Prepared or Incorrect
380 Form 3893 Not Prepared or Incorrect
384 Form 4028–A/B Prepared or Adjusted Incorrectly
394 Form 5349 (Address Change) Incorrect, or Missing, or Both
395 Form 5500 Purge Incorrectly Performed
397 FORM 5526 Incorrectly Prepared
402 Form 5890 or 5891: Erroneous Data, Missing Data
404 Form 8271 Not Attached or Not Photocopied For Processing
405 Form Type Code Not Edited On Form 8271
406 Form SF–1166 Omitted or Incorrect
407 Forms (SSA) Omitted, Incorrectly Prepared, or Not Perfected or Forwarded
408 Form W–2: Errors Relating To W–2 Information
409 Form W–2: Indicator Not Edited, Incorrect, or Not Entered
412 Forms W–3G/W–2G Batching/Blocking Of Payer Submission Incorrect
414 Fund Adjustment: Reclassification Screen Entered Incorrectly
415 Fund Adjustment: Reclassification Being Processed Inaccurately (Between Funds or Within The Same Fund)
416 FTD Amount Omitted or Not Correctly Entered
418 FTD Bank Account Number Omitted or Incorrect
419 FTDS Not Sent or Incorrectly Entered
421 Advice of Credit/FTD BOB Sequence Number Incorrect
422 FTD: Cycle Number/Serial Number Not Entered or Entered Incorrectly
424 FTD: M or + Is Not Entered When Payment Date Is Missing
426 Advice Of Credit/FTD: Erroneous Data, Missing Data
427 Gambling Income Amount Incorrect or Omitted
428 FTD: Replacement/Adjustment Coupon Incorrectly Edited or Entered
429 FTD Request Incorrectly Processed
430 FTD: Transmittal/Replacement Document Incorrectly Entered
432 FTD Verification Cards, Listings, or Other Correspondence Not Pulled and Forwarded To FTD Coordinator
433 G Code: Return Not G Coded or G Coded Incorrectly
434 Gross Dividends or Interest Not Edited or Incorrectly Edited
435 GUF Unpostables: The Complete Case Was Not Worked (i.e., Transfer or Money, The EO Entity Section Not Updated, The BMF Entity Not Updated, Etc.)
436 GUF Unpostables: The Master File Not Corrected So That The Unpostable Document Would Post
437 IRS Use Only Box Not Marked; When Date On FTD Transmittal And Paper/FTD Do Not Agree or Bank-Date Stamp Missing
438 IDRS Case Assignment Actions Incomplete or Incorrect
439 IDRS Control Base Not Established, Properly Updated, or Closed (Valid For All Masterfiles)
440 IDRS: Document In Folder, Nothing on IDRS
442 Documentation On Case File Omitted, Incomplete, Illegible, or Incorrect
443 GUF Unpostables: The Proper Correction Action Not Used
444 Incorrectly Entered Account, Prepared or Confirmed Date
446 Interest Income Amount Incorrect
447 Income, or Deduction Items, or Both Omitted or Not Properly Edited From Attachments
448 Income Code Omitted or Incorrectly Edited
449 Illegible or Blank Data Not Flagged For Update/Data Validation Function
450 Indicator Salary And Wage Codes Not Correctly Entered
451 Installment Account Not Defaulted or Reinstated Timely
452 Insufficient Credit Available For Refund
453 Interest Module (Restricted) Adjustment: TC 340 or TC 770 Omitted
454 Interest Not Computed/Improperly Computed or Restricted, or Interest From Date Incorrect or Missing
455 Incomplete or Erroneous Proposed Assessment Notice (Initial)
458 Interest Free Period In Jeopardy (Requires Manual Refund To Meet The 45 Day Interest Free Period—Normal Processing Too Late To Meet 45 Days)
459 Interest Free Period Has Already Expired But Should Have Been Met
460 Incorrect Transaction or Deposit Date Entered By The Operator
461 Keying Error: Alpha/Numeric Omitted, or Incorrectly entered (Use Only When Not Chargeable To Other Defects)
462 Incorrect Determination Of Posting Screen To Be Used
463 Incorrect Posting Screen Used
464 Incorrect Usage Of Screen(s)
466 Letter (Cover), or Copy of Original First Copy, or Both Required Items Not Entered.
467 Schedule/Form Omitted, Entered Incorrectly or Not Verified
468 Letter or Form Found In Disposables
469 Marital Deduction Amount Incorrect
470 Letters To Taxpayer Incorrect, Incomplete or Untimely
471 Medical Deduction Amount Incorrect
472 Line Entries Not Perfected or Incorrectly Perfected
473 Line Entries Entered Incorrectly or When Not Needed
474 Mail Categories Not Properly Sorted or Identified
475 Mail Not Date Stamped
476 Manual Refund Back-Up Not Documented or Incorrect
477 Mixed or Slipped Block Not Recognized or Research Of This Condition Not Performed
479 Money Amount Form The Check Entered Incorrectly By The Operator
480 Money Amount Misapplied By The Operator On A Split Payment
481 Multiple Returns or Remittances Not Staggered or Stapled To Front Of Return
483 Negative Entry Not Bracketed When Required
484 Non-Compute Return Incorrectly Handled
485 Non-Recourse Loan Code Omitted or Incorrectly Entered From Balance Sheet
486 Non-Employee Compensation Income Amount Incorrect
487 Numbers Not Legible or Block Printed On Form 1332E
489 NMF Transactions Processed Incorrectly
490 Notice or Return Disposition Incorrect
492 Notice (Taxpayer) Omitted From Register, Insufficient or Incorrect Action Taken or Not Taken Will Cause An Unpostable, Reject, Etc.
494 Overall Correct Journalization Incomplete
495 Other Taxes Amount Incorrect (Except Set) or Omitted
496 Notices CP–54 OR 59 Incorrectly Edited, or Not Edited For Use On An Input Document
497 Numbering Incomplete or Incorrect
498 OBL Not Paid
499 Package Incomplete or Incorrect
501 Payee Account Number, or Producer Account Number Not Edited or Edited Incorrectly
503 Form 1099, Payer/Filer/Identifier Not Attached or Payer/Filer Document Not Edited Properly
504 Patronage Dividend Income Amount Incorrect
505 Pension/Annuities Income Amount Incorrect
506 Penalty/Interest Not Addressed (T/P Request or Previously Restricted)
507 Payment Received, Omitted, or Not Entered Correctly
508 Payment Changes Incorrectly Increased, Decreased, or Omitted
509 Interest/Penalty Not Computed, Improperly Computed, or Restricted
510 Penalty Increased/Assessed
511 Penalty Not Increased/Assessed
512 Penalty Decreased/Abated In Error
513 (Period Corrected) Omitted
514 (Period Ending) Omitted or Incorrect On Form/Return or Worksheet
515 Penalty Not Decreased/Abated
516 Photocopy Not Complete, Legible, or Not Stamped
517 Photocopies Sent To Taxpayer Incorrect or Incomplete
518 Plan Name, Number, Period Not Edited or Not Edited Correctly
519 Postmark On Envelope For Multiple Returns Not Controlled When Required
520 Preparer Codes Not Edited, Incorrect, or Not Entered
521 Presidential Election Campaign Fund (PECF) Designator Not Entered or Entered Incorrectly
522 PBA Code Not Assigned or Assigned Incorrectly
523 PBA Code Not Entered or Entered Incorrectly
526 PRP Cases Not Identified, or Properly Controlled, or Both
527 ATAO Cases, or Form 911, or Both Not Identified, Properly Controlled, or Not Prepared
528 Pulling Returns: Documents or Block Removed And Not Properly Charged Out
529 Pulling Returns: Document Pulled Incorrectly
530 Pulling Returns: Files Not Checked As First And Last Action On Unfilled Request
531 Incorrect Audit Assembly Match
532 Incorrect Coding or Match On Document Selection Sheet
533 Pulling Returns: Pulled An Additional Document or Charge-out
534 Income Assigned To Wrong Taxpayer
537 Reclassification Incorrect
538 POA/CAF Not Researched or Used Correctly When Appropriate
539 Quick Note: Handwriting Not Neat, or Difficult To Read, or Not Signed, or All of stated items
540 Reference Number Omitted, Incorrect or Not Entered
541 Refiled An Additional Document
544 Refiles And Requests Not In Proper Sequence
545 Refund Canceled In Error or Erroneous Refund Not Deleted or Cancelled
547 Refund Released In Error or Failure To Release Refund
548 Register: Proper Action Code Not Entered
549 Rent/Royalty Income Amount Incorrect
550 Remittance Amount Not Green-Marked On Document or Edited Incorrectly
551 POA Not Established On CAF
552 Remittance Amount Not Entered In Proper Transaction Code Block
553 Remittance And Money Amount Entered Do Not Agree
554 Received Date Incorrectly Input
555 Recomputed UR Amount Not Correct
556 Recomputed Credits Not Correct
557 Remittance Not Clarified or Illegible Amount On Documents
558 Remittance or Batch Ticket Not Encoded or Endorsed Properly
559 Failure To Identify A Remittance Attached To A Return, Installment Agreement, Form, Case, Etc.
560 Remittance Not Stamped—For Deposit Only—As Required
561 Return Processable Date Not Entered When Required
562 Return, or IRP Columns, or Both Not Entered or Entered Incorrectly On the CP2000 Summary Screen Per U/R Amounts
563 Representative(s) Omitted
564 Required IDRS, Manual (ISRP) or NMF Supporting Transactions Not Input, or Prepared Incorrectly or Improperly
565 Remittance Payable To IRS Not Over stamped Internal Revenue Service or Not Stamped For Deposit
566 Return Processed Date, Interest Computation Date, TCB Date Incorrect or Omitted On ADJ54
568 Renumbered Document Not Properly Associated or Attached To Return
570 Reasonable Cause Denied In Error
571 Research Omitted, Incomplete: All Areas or Attachments Not Researched, Request Filled or Ordered Incorrectly
572 Research Omitted or Incomplete
573 Research Incorrect—No Record or No Post Response
575 Research or Reject Action Not Initiated To Secure Required Documentation or Not Prepared Correctly To Obtain Necessary Information
576 Research: Transcript or FTD Photocopy Not Legible, Not Complete, or Not Attached To Request
577 Reasonable Cause Allowed Without Adequate Taxpayer Documentation, Insufficient Detail In The Taxpayer’s Explanation, Taxpayer Reason Provided Is Not Relevant To The Assessment Of Penalty or Is Based On A Future Anticipated Event
578 Reasonable Cause Allowed Without Consideration Of Prior History Of Penalty Assertions or Time Elapsed Between Event Cited As Reasonable Cause And The Filing or Payment Date Negate The Impact Of The Event
579 Returns Prepared By Paid Preparers Not Pulled From OCR Processing
580 Document or Block Misfiled
581 Routing: Critical Misrouting or Not Routed When Necessary
582 Scan line Information Entered Incorrectly By The Operator When Utilizing The No Doc Method of Entering The Scan line
583 Any Schedule or Form Required Transcription Line(s) Omitted or Not Perfected
584 Not Stamping TEFRA On Selected Photocopies Of Schedules K–1 Regarding The Tax Reform Act Of 1986
585 Not Entering " TEF" In Section 02 On Selected Schedules K–1 During OCR Operations Due To The Tax Reform Act Of 1986
586 Not Entering "TEF" In Section 02 on Selected Schedules K-1 During DI
587 Self Employment Tax Amount Incorrect
588 SSA/RRB Income Amount Incorrect or Omitted
589 State Income Tax Refund Income Amount Incorrect
596 Source Document Locator Number (SDLN) Incorrectly Input
597 Returns Prepared By Paid Preparers Not Pulled From OCR Processing
598 Schedules or Pages Not Arranged In Proper Transcription Sequence
599 Section Missing or Not Added To Record, or Added Incorrectly
600 Section or Document Omitted or Incorrect Section Number Entered
602 Separation Of Duties Not Performed According To Handbook Requirements
603 Sequence/Control Number Omitted or Incorrectly Entered (Numbers Not Chargeable To Other Defects)
604 Sequence or Machine Number On check Endorsement Does Not Agree With Encode Tape/Encode Log
605 Sequence Number/Code Omitted or Incorrect On Return or Document
606 Serial Number Incorrectly Entered
607 Signature Mismatch On Photocopy Request
608 Signature Missing On Return or Document—Valid Signature Required
611 Sort: Document, Return, or Remittance Requiring Special Handling Incorrectly Handled
612 Sort: Documents, Cases, Returns, or Folders Incorrectly Sorted, Labeled, or Stamped
613 Sort Incorrect FRC–DRU or Alpha Sort
614 Sort Return or Document Incorrectly Sorted
616 Statute Case (Flagged) Incorrectly Processed
617 Statute (Potential), Disclosure, or Criminal Investigation Returns, or All Not Identified
618 Stub or Stable Not Removed From Check or Document When Necessary
619 STAUP Not Input, Updated or Released When Necessary
621 Suspense File Not Purged For Follow-up Action As Required
622 Suspense File: Reply Not Promptly Associated or Incorrectly Associated
623 Symbp;/Field Breaker Omitted, Incorrect, or Misplaced (Caret, Etc., Designator, Incorrect Use +/−)
624 Taxable Income Not Recomputed or Incorrectly Recomputed
625 Taxable Grant Income Amount Incorrect
626 Taxable Income Per Return Amount Incorrect or Omitted
627 Tax Liability (Total) Incorrectly Entered or Perfected
629 Tax Not Appropriately Adjusted
630 Tax On Schedule D, G, or Form 4726 Not Recomputed or Incorrectly Recomputed
631 Tax Period Omitted or Incorrectly Entered
632 Tax Preference or Audit Code Omitted or Incorrectly Entered
633 Statute Of Limitations For Refund Not Considered Appropriately
634 Short Period Return: Appropriate Action Not Taken
635 Tax Per Return Amount Incorrect or Omitted
636 TC 470, 472, or CC 90/93, or All Not Input When Necessary
637 TC 474, 590, 591, 594, OR 599 Not Input When Necessary
638 TC 570 (Blank) Not Entered or Incorrectly Entered
642 Demand Date, Transaction Date, or Amount of Erroneous Refund Incorrect
643 Terminus/Breaker Error—Incorrect Number Of Field Breakers
644 Terminus, Validity, ISRP Error, Error Reason Codes, or Under print Incorrectly Resolved
646 TIN Not Assigned In Proper Series Master File Indicator Incorrect
647 TIN (EIN/SSN) Omitted, Incorrectly Entered, or Incorrectly Perfected
648 Total Shelters Not Edited On Form 8271
649 TIN: Secondary SSN Omitted, Illegible, Incomplete, or Not Entered When Necessary
651 Total Assets Omitted or Incorrectly Entered
652 Transaction Code Omitted or Incorrect
653 Transaction Date Omitted, Incorrectly Entered or Incorrectly Perfected
654 Transaction (Input) Used In Error or Incorrectly Input
657 Trust Code Omitted or Incorrectly Entered
658 Typing Of Name And Address or Other Items Incorrect
660 Typographical Errors or Untidy Erasures Present On Correspondence
661 ULC Correct Photo Not Attached To NMF Request
662 ULC Incorrectly Filed or Moved To Wrong Status
663 Unallowable or Audit Code(s) Omitted or Incorrect
664 Unallowable Condition or Section Incorrectly Resolved or Unallowable Does Not Apply
666 Unidentified Remittance Incorrectly Input
667 Unit Ledger Card Balance, Sectional Control And General Ledger Balance Not In Agreement
669 Unnumbered Document Not Removed or Corrected
670 Unprocessed Return Not Removed From Cases And Routed For Processing
671 Unpostable Correction Incomplete, or Incorrect And May Cause Incorrect Posting or Repeat Unpostable Under The Same Condition
672 Updating or Closing Actions Not Correct or Complete
673 UR Income: Incorrect Action Taken When Taxpayer Reply States UR Income Is Not Theirs
674 Unpostable Document Incorrectly Coded or Edited
675 Unpostable Source Document Pulled Incorrectly
676 Video Blocks Not Closed or Incorrectly Closed
677 Video Block Not Suspended When Operator Is Away From Terminal For Long Periods Of Time
678 Wages Paid/Business Operational Date Incorrect
679 Wages (Taxable FICA) Paid And Taxable Tips Reported Not Perfected
680 Unpostable Resolution Code (URC), or Corrective Information With URC 3, 5, 6, 8, or Both Is Incorrect, or Is Incomplete
681 Unpostable Resolution Including Improper Cycling Of The Unpostable Record, Will Cause An Unnecessary Unpostable, Incorrect Notice or Delayed Refund
682 Unemployment Compensation Income Amount Incorrect or Omitted
683 Unpostable Resolution Code (URC) 1,2, OR 8 Used Incorrectly Resulting In A Posting Delay
684 Withholding/Excess FICA Incorrect
685 Withholding Tax/Excess FICA Incorrectly Entered or Perfected, or Not Allowed
686 Manual Computation Of Form, Schedule, or Tax Incorrect
687 Work Not Processed or Released Timely
688 Year Digit Omitted, Incorrectly Entered, or Incorrectly Edited
689 Form 6248 Originator Code Omitted or Incorrectly Entered
690 Wage Income Amount Incorrect
691 Indicator Code Not Perfected As Required
692 Yellow Recap Sheets Inaccurately Prepared
694 Wrong Exemptions or Filing Status Used
695 IDRS Activity, or History Data, or Both Not Correct or Complete
696 Withholdings Change Amount Incorrect, Incomplete, or Erroneous Proposed Assessment Notice (Initial)
697 Incomplete or Erroneous SFR Statutory Notice
698 Reject Condition Not Resolved Properly
699 Form 2555 Required Transcription Lines Omitted or Not Perfected Correctly
700 Form 1040NR Required Transcription Lines Omitted or Not Perfected Correctly
701 Returns Processing Code 2 Omitted or Incorrectly Entered
702 Amount Incorrectly Taken From Tax Tables or Schedules
703 Correspondence: Acknowledgment Of An Apology For Service Created Error Omitted
704 Operators ID Not Entered Correctly
705 Forms 813A And 784 Prepared or Balanced Incorrectly
706 IDRS Transcript Not Requested or Used When Necessary
710 IRA Indicator Not Edited Correctly or Missing
712 Returns Processing Code(s) Omitted or Incorrectly Entered
713 Returns Processing, Computer Condition Codes, or TC59X Closing Codes Omitted, Not Entered, or Not Edited As Required
716 Forms 2354, or 5461A, or Both Incorrectly Prepared
717 Form W–2G: Related Payer Name And TIN Not Correctly Edited or Omitted On First documents Of Blocks
731 Incorrect Characters
732 Incorrect Code
733 Different Amount In Element Than What Should Have Been Entered
734 Wrong Line Entry
735 Omitted Entry
736 Extra/Added Entry
737 Affected Entry
738 Form/Schedule Omitted
739 Form/Schedule Omitted Entry
740 Form/Schedule Attached
741 Form/Schedule Attached Entry
742 Improperly Corrected Test
743 RTF/Generated/Preload Error
744 Taxpayer Error
745 Improper Allocation
746 Worksheet(s) Missing
747 Extra Worksheet(s) Added Unnecessarily
748 Date Field Not Edited Correctly
799 Other Critical Processing Errors
900 No Training or Inadequate Training Received
901 No Procedures Available (N.O.)
902 Improper or No Desk Instructions
903 Verbal Instruction Given Are Inadequate or Erroneous
904 Procedures Not Given or Given In Error
905 Insufficient Time To Complete Case
906 Case Overage (Organizational Responsibility)
907 Disagreed Errors Removed At The Request Of The Supervisor
908 Errors Removed From The Individual And Charged To The Unit/Group At The Request Of The Supervisor
909 Adjustment Not Input (Source Document Shows Correct Amt; Systemic)
932 Direct Deposit Section - Omitted or Entered Incorrectly
933 Defective Keyboard Caused The Error
934 Taxpayer Error/Illegible Entry
935 Other Branch Caused Error
936 Failure To Follow IRM Instructions
937 Multiple/Identical Errors
940 AUR System Problem
941 Research Backup Info Missing
942 Mgmt Decision Of Employee Judgement

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