AccessibilitySkip to Top NavigationSkip to Main ContentHome  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Part 4. Examining Process

Chapter 4. AIMS Processing

Section 35. Unpostable Resolution (Cont. 1)

4.4.35  Unpostable Resolution (Cont. 1)

4.4.35.15 
Unpostable Command Codes

4.4.35.15.3  (02-08-1999)
UPCAS

  1. Is valid for all Master Files and may be used by Unpostables, Entity Control, Examination, Criminal Investigation and Statutes to automatically request a MRS transcript for the unpostable record and/or request a document or return and/or place or update a case in suspense status.

    Note:

    GUF will also automatically close the case using URC 8 when Definer "D" with Definer-Modifier "4" (4th request) is input.

  2. GUF will display an error message when requesting a 1st, 2nd, or 3rd (e.g. 2nd request previously requested), if attempting to request a 1st, 2nd, or 3rd request previously made.

    Note:

    A 4th request is not valid for a TC 98X, IRAF TC 150 cases, Doc Code 45 with a DLN Tax Class 9, and certain BMF tax period, MFT, and tax class combinations.

4.4.35.15.4  (02-08-1999)
UPDIS

  1. It is valid for all Master Files and will be used to display the unpostable record.

    Note:

    CC-UPRES will be the screen display shown.

  2. Other areas may contact Unpostables and request specific processing of an unpostable record that has not been closed and removed from the SCUPMF for posting at Master File (MCC).

4.4.35.15.5  (02-08-1999)
UPRES

  1. It is valid for all Master Files and it may be used by Unpostables, Entity Control, Examination, Criminal Investigation and Statutes for SERVICE CENTER, UNIT, or INDIVIDUAL case closures, and by Unpostables for FILES type unpostable case closures.

  2. CC UPDIS is used to retrieve the CCUPRES screen format.

  3. Correct input of CC–UPRES with definers, A, D, 0, 1, 2, 5, 6, and 8 will close an unpostable case.

  4. These closed cases will be removed from the SCUPMF if the case meets the unpostable activity, status, and update code reject processing criteria.

  5. Cases failing this criteria are placed on a "reject" list.

  6. CC-UPRES may also be used to correct an erroneous prior case closure if the case is still on the SCUPMF in (C) "closed" status.

  7. It will also display a message "Other cases with the same TIN on UPTIN" , if there are other cases on CC UPTIN with the same TIN as the unpostable document.

  8. GUF will display an error message "The same TIN may not be used" if the case was corrected, using URC 6, with the same TIN as the Unpostable TIN.

  9. GUF will display an error message "SSN must be greater than 001010000" , if the attempted TIN correction is not greater than 001–01–0000.

  10. GUF will display an error message "Invalid Tax Period" , if attempting to input a tax period change that is greater than current year and month plus one year.

  11. GUF will use OLE NAP/LAP to validate the name and TIN on all URC 6 corrections and specific UPCs for URC O closures (see 3(12) (32)8.5 or the UPCs).

  12. The CC UPCAS Screen format has tab stops for the nullification code, cycling and all correction fields.

  13. The name line is not needed when correcting spouse's SSN on EC 105.

4.4.35.15.6  (02-08-1999)
UPREV

  1. It is valid for use in the Unpostable, Entity Control, Examination, Criminal Investigation and Statute functions only by the supervisor (or designated employee) for 100% case review, on-the-job training (OJT), and/or deletion of processing errors on CC-UPRES identified prior to closed case release to Quality Review.

  2. Used by Quality Review to review the accuracy and completeness of corrected (closed) unpostable records which are still on the SCUPMF. Applies only to the review of CC-UPRES (definers A, D, 0, 1, 2, 5, 6, and 8) closures and CC-UPBAT cases in closed status. CC-UPREV with definer "E" modifier "blank" may be used by the input area to delete an erroneous CC-UPBAT or CC-UPRES case closure which is still on the SCUPMF in "closed" status.

4.4.35.15.7  (02-08-1999)
UPTIN

  1. It displays all open and three months of closed unpostable cases for a specific TIN.

  2. Each unpostable record will be sorted in ascending order by TIN, MFT, Tax Period and Transaction Code.

  3. CC UPTIN will be updated daily.

4.4.35.16  (02-08-1999)
Command Code Definers and Definer-Modifiers

  1. These definers and definer-modifiers identify which specific action is to be taken by each command code.

  2. Valid unpostable Command Code definers and definer-modifiers are listed in IRM 3.12.32.

4.4.35.16.1  (02-08-1999)
Command Code Definer

  1. Used to define the related Command Code.

4.4.35.16.2  (02-08-1999)
Command Code Definer-Modifier

  1. Used to further modify the related Command Code.

4.4.35.17  (02-08-1999)
Nullification Codes

  1. Whenever closing an unpostable with URC 1, 2, or 8, a nullification code must be entered to identify the receiving area for closed unpostables. Nullification listings will be printed for each of these areas based on nullification code used.

    1. Any cases being routed to the Return Analysis/Code & Edit area should be given Nullification Code 02—Adjustments.

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

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

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

    5. IRM 4.4.35–4, Nullification Codes, lists all the codes.

4.4.35.18  (02-08-1999)
Accessing the GUF

  1. Authorized Access—GUF users are authorized to access only those accounts required to accomplish their official duties. GUF users must not access their own or spouse's account, the account of a friend, relative or co-worker, or any account in which they have a personal financial interest.

  2. Protection of the GUF User Employee—It is essential that only properly authorized employees have access to command codes since the GUF IDRS terminals can be used to change taxpayers' accounts. It is equally important that employees be protected from other personnel using their identification since the only record of the employee making the change will be computer generated from the entry code input by the operator. Proper use of Command Codes SINON and SINOF will provide protection to the employee. However, employees must properly safeguard both their password and entry code in order to obtain the benefits of the system. Also the GUF command codes should be authorized only for employees requiring access to unpostable records to assign, close, suspense, display and/or review unpostable cases.

  3. ACCESSING THE GUF VIA IDRS—The GUF is accessed by the command codes UPDIS, UPASG, UPCAS, UPBAT, UPTIN, UPRES, and UPREV once the employee has signed on IDRS using their IDRS password. Once signed on IDRS an employee may access the GUF, IDRS and/or MRS if these system command codes are in the employee's profile of authorized actions on the terminal.

4.4.35.19  (02-08-1999)
Unpostable Status Codes, and Dates

  1. The use of Command Codes UPDIS, UPASG, UPBAT, UPCAS, UPRES, UPREV, and UPTIN and the related command code definers and modifiers set, display, and/or update the "STATUS DATE" and/or "STATUS DATE" of an unpostable record. The status code identifies what action has been taken for an unpostable case; the status date indicates when this action was taken. These command codes and status codes establish and maintain case control of all unpostable records on the SCUPMF.

  2. The command codes, definers, and modifiers result in status code changes are as follows (these status code changes and updates are based on a valid command code request):

    1. "A" —Command Code UPASG, definer is B, or R and modifier is blank; or Command Code UPREV with definer E, and modifier is blank

    2. "C" —Command Code UPRES with definers A, B, D, 0, 1, 2, 5, 6, and 8, and Command Code UPBAT and UPCAS definer D with modifier 4, (closed cases still on the SCUPMF) . Unpostable case have not yet been removed from the SCUPMF.

      Note:

      URC "B" is not an input resolution closure. URC "B" is for "Special Closures" only. "H" —Command Code UPREV with definer H modifier "Blank" (one case) will hold a case (for an employee assignment number) from being released off the SCUPMF and sets status code H.

      Note:

      Definer "Z" modifier "Blank" with CC–UPREV (holds all cases) does not set status code H. Definer "Y" modifier "Blank" CC–UPREV (holds all cases for the day, for a particular employee) does not set status code H. These hold the case for up to 7 days. On the eighth day GUF will close case.

    3. "S" —Command Code UPCAs with definer D, M, and S, with modifiers A, B, C, D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T, 1, 2, 3, case held in suspense on the SCUPMF and status code S set.

    4. "Q" —Command Code UPREV with a “Blank” command code definer and modifier; accepted closed case still on the SCUPMF, status code “Q” is set.

4.4.35.20  (02-08-1999)
IDRS Case Control

  1. Anytime a case is closed with URC 2, IDRS will open a control base to the employee who input the transaction originally or to a specified designated area

    Note:

    If the control base is opened to other than the employee who input the transaction originally, the employee number used will be the last employee number organization within that particular range (i.e. Adjustments range is 575–649, the control base will be opened to xx64900000.).

  2. An IDRS control base will not be opened if,

    1. The transaction is for a Doc Code 47,

    2. The employee number is not significant or invalid and/or falls within Nullify—Area Codes 11, 13, 22, or 42.

    3. The case was closed with URC D.

  3. Unpostables will route the case, if in their possession, and the Nullified Distribution Listing to the area responsible for the next action.

  4. These areas will be responsible for re-analyzing and remaking the transaction if necessary and closing the IDRS control base.

4.4.35.21  (02-08-1999)
IDRS Unpostable Case Control

  1. It is not necessary to control a module with an unpostable record on IDRS except as follows.

4.4.35.21.1  (02-08-1999)
First Condition

  1. The unpostable record is a TC 150 that meets all of the following conditions:

4.4.35.21.1.1  (02-08-1999)
Return Not In

  1. The return is not in;

    1. Category A–1, Criminal Investigation case;

    2. Category B–1, Entity Control case; or

    3. Category Z–1, Bankruptcy

4.4.35.21.1.2  (02-08-1999)
Return Will Not Be Resolved Within 6 Weeks

  1. The return has not or will not be resolved (closed) within six weeks of receipt (case still on the SCUPMF) . Use the Unpostable cycle sequence number to determine the receipt date of the unpostable return, and;

4.4.35.21.1.3  (02-08-1999)
Return Not Controlled or on IDRS CCTXMOD

  1. The return is not already controlled and/or shown on IDRS CC–TXMOD as an open unpostable. Unpostable records are identified as a "U" followed by the specific unpostable code, (i.e., U313, U175, U189, or U803).

4.4.35.21.2  (02-08-1999)
Second Condition

  1. Any open unpostable record that is still on the SCUPMF, if the PRP, Technical or Area Office functions:

    1. Request the case be placed under IDRS control; or they

    2. Request the addition or update of a CC–TXMOD history item for an unpostable case already controlled (shown) on IDRS.

  2. Third Condition—A specific unpostable code procedure in IRM 3.12.179 or IRM 3.12.166 requires IDRS case control, and the open case is still on the SCUPMF.

4.4.35.22  (02-08-1999)
Offsets and Transfers

  1. When an unpostable payment is identified as belonging to a different tax module, post the payment to the correct module. Do not rely on the computer to offset the payment because IRAF does not computer offset between modules.

  2. A transfer voucher is used to transfer money from one tax module to another or between master files. The type of transfer voucher used depends on the type of transfer being made. Each voucher has unique document codes and only certain transaction codes are valid for a specific document code.

    1. Form 2424 Voucher-Document Code 24 is used to transfer credits from one account to another or between master files or when a secondary TC is needed.

    2. The debit and credit portions post separately.

    3. Form 3809 Voucher-Document Code 48 is used to transfer an overpayment credit elect, a refund repayment, a substantiated credit allowance or a withholding credit. A secondary TC may also be used.

    4. Form 3809 Voucher-Document Code 58 is used to transfer credits to a Special Account, such as 5701, 5706 or 2000.

  3. Use the following guidelines when resolving unpostable voucher transactions:

    1. Keep in mind the preparer's intent.

    2. Do not change money amounts.

    3. Do not change the first digit of the transaction code to or from an 8.

    4. Do not change the third digit of a reversal transaction code.

    5. Locate the opposite portion of the unpostable transfer voucher with Document Codes 24, 48 and 58 for resolution.

    6. When the document code and transaction code are incompatible, nullify and route the document to Data Controls to be renumbered with the correct document code.

    7. If a document related to the unpostable voucher is also unpostable, make every attempt to secure the document.

    8. Any portion of a posted amount can be reversed.

    9. If both sides of a document code 24, 48 or 58 transfer voucher are unpostable and an identical previous transaction (debit/credit) has posted, reject (URC 8) both portions and route them together to Rejects for deletion.

    10. When transferring a module balance (TC 820) a specific transaction date is not necessary.

4.4.35.23  (02-08-1999)
Unpostable Listings, Reports, and Forms 4251

  1. Following is information on the unpostable listings, reports and Forms 4251.

4.4.35.23.1  (02-08-1999)
General Information

  1. Several different reports and listings are produced by the GUF. These reports, listings, and Forms 4251 are used to identify, control, pull documents and close the unpostable cases. IRM 3.12.32 contains samples of all the reports and listings generated by the GUF system. The listings and reports most frequently used by Examination Perfection function employees are as follows:

    1. Forms 4251, Return Charge-Out, Unpostable Request Summary Report.

    2. UP Employee Assignment/Aged List (GUF–55–40).

    3. New Unpostable Reports and Summary Report (GUF–11–40).

    4. Unpostable Rejected Activity List (GUF–21–02).

    5. Unpostables Closed Case List—Employee and Summary Listings (GUF–21–03).

    6. Unpostable Workload Report (GUF–53–41).

    7. Unpostable Case Assignment List—Daily Employee W Workload Listings (GUF–21–40).

    8. Unpostable Inventory Report (GUF–55–43).

    9. Nullified Distribution List (GUF–55–47).

4.4.35.23.2  (02-08-1999)
Form 4251, Return Charge-Out

  1. The GUF automatically generates Forms 4251 for unpostable cases requiring the return or document (or information from these records) to resolve the unpostable condition.

    1. Forms 4251 are also generated for certain MASS closed unpostable records that have been deleted (voided); these records may require follow-up action by the preparer.

    2. An unpostable return charge-out is generated based on the unpostable category code. A Form 4251 will be generated from Files for Examination categories E1, E2, and E3.

    3. Forms 4251 generated for area office Examination Appeals prepared documents are forwarded to Examination Perfection files.

    4. If Files is unable to determine the preparer, or the unpostable document is a TC 460, the Form 4251 will be routed to Unpostables for resolution and/or proper disposition. Unpostables will route these records to the proper processing function.

  2. The Form 4251 contains the following:

    1. The TIN, MFT, tax period, current date, DLN, name control, receiving area (recipient code), category code, cycle sequence number, unpostable reason code, unpostable code, transaction code, and master file of the unpostable record. Exhibit 4.4.35–5, Form 4251—Unpostable Document Request, is provided as an example. Explanations for the various fields of the Form 4251 are also provided.

    2. If the unpostable record meets credit interest criteria it will print the interest reduction overpayment amount as an alert that it must be worked expeditiously.

    3. The transcribed name and address will generate on the Form 4251 when the unpostable is a long entity IMF return. This information should be used as part of the research tools in resolving unpostables. It should also be used to correspond for missing returns.

  3. Forms 4251 are generated for IMF, BMF, IRAF, and EPMF unpostable records. These document requests are produced by each master file, generally weekly for each unpostable cycle, and sorted in master file, recipient (receiving) code and DLN sequence (DLN within the master file and recipient code sort).

    1. The Forms 4251 being routed to Examination should be received in DLN sequence within the master file recipient code sort, except for requests that cannot be filled during the initial document pull.

    2. UPC 191 will be sorted to the front of all other unpostables in Category E1.

  4. In addition to the specific categories, the following conditions will not generate a Form 4251:

    1. TC 42X and Doc. Code is 77.

    2. UPC 152 or 159 and TC is not 120, 140, 141, 142, and Doc. Code is 14, 49, 63, 77, 78, 79, 80, or 81.

    3. TC 290 and Blocking Series is 590 thru 599 and MFT is 13 or 55.

    4. Check digit correction.

    5. AIMS closure.

4.4.35.23.3  (02-08-1999)
UP Employee Assignment/Aged List (GUF–55–40)

  1. The weekly UP Employee Assignment/Aged List is a cumulative listing produced from GUF for each employee assignment number (unit or individual) . Separate listings are produced for each employee assignment number within each area. The list has three main parts: aged inventory, assigned, and statute cases.

4.4.35.23.3.1  (02-08-1999)
Aged List

  1. The aged list identifies unresolved cases that have exceeded the maximum processing cycle or will become aged in the subsequent week. The cases become aged as follows: if the category code is E1 and the current cycle minus the unpostable record cycle unposted is greater than "10" , if the category code is E2 and the current cycle minus the unpostable record cycle unposted is greater than "5" , or if the category code is E3 and the current cycle minus the unpostable record cycle unposted is greater than "3" .

4.4.35.23.3.2  (02-08-1999)
Assigned List

  1. The assigned list provides a case workload and status report for each employee assignment number. This list will be used by management to identify the current workload of each employee to determine future assignments for an employee and for control purposes. This list will be used by employees to identify, resolve, and monitor their current case assignments.

4.4.35.23.3.3  (02-08-1999)
Statute Unpostables List

  1. The statute unpostables list is a working tool to show unpostable cases that originally did not meet statute criteria, but are now approaching statute criteria. This weekly listing will select unresolved unpostables which are within 90 days of their assessment statute expiration date (ASED) with MFT 02, 05, 30, 33, or 34 and are TC 150. This list will exclude E2 unpostables. Each week the list will highlight new unpostable cases with an asterisk. The case will remain on the list until it is resolved with a specific URC.

4.4.35.23.3.3.1  (02-08-1999)
Return/Document Unlocatable

  1. If a return or document cannot be secured or located within 10 workdays of the ASED, the following procedures should be followed:

    1. Return—prepare "dummy" return and forward to Statutes. Statutes can assist in preparing the "dummy" return.

    2. Document—forward a copy of TXMOD/TXDLN, UPCAS, and Form 4251 to Statutes for a quick/prompt assessment.

4.4.35.23.4  (02-08-1999)
Unpostable and Summary Reports

  1. A UP Report is produced for IMF, BMF, IRAF, and EPMF unpostable records. These reports identify the new unpostable cases and are generated weekly for each cycle. However, unpostable cases can be produced more than once per cycle for a Master File. Each time a New UP Report is generated, a summary report is also each Examination category by MF, repeats, and AUTO closures.

  2. The report is produced in two parts. One complete master copy is kept in Unpostables and the other part is separated for routing to and/or processing by the appropriate responsible function. The reports are divided into specific categories within each Master File and each category. The sequence number is assigned to records after they are sorted into DLN sequence. The report starts a new page each time the category changes.

  3. Upon receipt of the report, reassign all E1 and E2 cases (CC UPASG) . The assignment will be from the "unit" number automatically assigned by GUF to an individual employee assignment number. The cases cannot remain assigned to the unit number. CC UPASG is used to reassign a case or batches of cases. Generally, CC UPCAS will be used for E1 and E2, but only if these cases are not to be MASS closed. CC UPCAS is used to display the unpostable record. CC UPRES is used for the closure action of each record.

4.4.35.23.5  (02-08-1999)
Unpostable Rejected Activity List

  1. The Unpostable Rejected Activity List is a listing of reassignment, batch resolution, and RPS resolution activities which have failed GUF validity checks and dropped from further processing. These lists are sorted by employee assignment number, Master File, and Unpostable Cycle Sequence Number (UP SEQ NUM) . This list contains the UP SEQ NUM, command code activity code, status code, status date, reject doe, the assigned employee number, and the new employee number (if applicable).

  2. Based on the rejected code information provided for each reject, the employee will identify the problem and take corrective action. IRM 3.12.32 provides unpostable activity code and unpostable priority post code values and meanings to aid in understanding and resolution.

4.4.35.23.6  (02-08-1999)
Unpostable Closed Case List—Employee and Summary Listings (GUF–21–03)

  1. The Unpostable Closed Case Listings are provided by the employee number who inputs CC UPBAT or UPRES and by each MF. The listings are sorted by the area, employee number, Master File, and sequence number and provide status date, category, URC, type of closure; individual (I) or batch (B), and Unpostable Sequence Number (UP SEQ NUM) for each case closed. The "Total (number of) Closed Cases" is also shown for each employee number.

  2. The Unpostables Closed Case Listings are used to identify closed cases to the Quality Review function and provides closed case information to the employee and manager.

4.4.35.23.7  (02-08-1999)
Unpostable Workload Report (GUF–53–41)

  1. The Unpostable Workload Report lists the inventory count of workable, unworkable, and closed-unreleased cases for IMF, BMF, IRAF, and EPMF. The report also provides the total inventory count and the grand total of all unpostable records (current and aged) in the current inventory.

  2. Upon receipt, E1 cases must be reassigned to individual employee numbers. E3 generally can be MASS closed by the Unpostable function; however, these records are shown in Examination's Inventory Report. This provides Examination with data on the number of unpostable records that must be remade.

    Note:

    these E3 cases can be MASS assigned or individually assigned to the Examination function rather than MASS voiding if requested by Examination in writing.

4.4.35.23.8  (02-08-1999)
Unpostable Case Assignment List— Daily Employee Workload Listings (GUF–21–40)

  1. Daily employee assignment lists are produced by the GUF for each employee assignment number. The Daily Unpostable Case Assignment List is produced based on the prior day's case assignments and reassignments, and case status changes for an employee assignment number. The daily assignment list is produced for each employee assignment number identified by the GUF.

  2. The list is sorted in ascending order by area employee number, status code, Master File, and Unpostable Cycle Sequence Number (UP SEQ NUM). A repeat indicator ( "R" ), a history indicator ( "H" ) from CC UPCAS with a Z definer, the status date, category code, and unpostable and reason codes are shown for each case (UP SEQ NUM). The daily list will provide the UP SEQ NUM of the cases just assigned to the employee number the day before.

4.4.35.23.9  (02-08-1999)
Unpostable Inventory Report (GUF–55–43)

  1. The Unpostable Inventory Report is a management report tool to show the current inventory by specific unpostable and reason code. The report will also show aged inventory and percent of aged cases and ending inventory by workable, unworkable, and subsequent closing. The report is generated weekly for IMF and BMF unpostables.

  2. The report will show management certain inventory "bottlenecks" .

  3. The report will be sorted in ascending order of area, Master File, unpostable code, and reason code. The report will skip one line whenever the UPC changes totals.

4.4.35.23.10  (02-08-1999)
Nullified Distribution Listing (GUF–55–47)

  1. The Nullified Distribution Listing provides a control of the flow of document (audit trail) for all nullified closures (URC 1, 2, or 8). A listing is generated to each area who closed the unpostable as well as to the area or function that is responsible for the next processing action.

  2. The listing should be reviewed and notated when an area is wrong. A photocopy of the listing showing the case should be routed to the correct area.

  3. Areas will no longer need to enter the IDRS employee number in the "Remarks" when closing a case. This information will automatically be displayed on the Nullified Distribution Listing from GUF.

  4. The Nullified Distribution List is sorted in ascending sequence by nullify area code, URC, MF, IDRS employee number, and DLN.

4.4.35.24  (02-08-1999)
Unpostable Codes, Conditions, and Resolutions

  1. Unpostable codes, conditions, and resolutions for IMF, BMF, and IRAF.

4.4.35.24.1  (02-08-1999)
IMF Unpostable Codes, Conditions, and Resolutions

  1. See Exhibit 4.4.35–6 for a listing of IMF Codes.

4.4.35.24.2  (02-08-1999)
BMF Unpostable Codes, Conditions, and Resolutions

  1. See Exhibit 4.4.35–7 for a listing of BMF Codes.

4.4.35.24.3  (02-08-1999)
IRAF Unpostable Codes, Conditions, and Resolutions

  1. See Exhibit 4.4.35–7 for a listing of IRAF Codes.

Exhibit 4.4.35-1  (02-08-1999)
General and Unpostable Category Codes

(Reference: IRM 4.4.35.13)
     
Category Codes Category Names Master Files
A1 Criminal Investigation IMF, BMF, IRAF, EPMF
A2 Criminal Investigation— FTD's BMF
B1 Entity Control IMF, BMF, IRAF, EPMF
B2 Entity Control— FTD's BMF
C1 Statute Reject Batch IMF, BMF, IRAF
C2 Statute Void Batch IMF, BMF, IRAF
C3 Potential Statutes IMF, BMF, IRAF
C5 Credit Interest Returns IMF, BMF
D1 Adjustment No Change IMF, BMF, IRAF
D3 Adjustment Void Batch IMF, BMF, IRAF
NOTE: These cases should not be mass voided, they are to be worked on an individual basis.
E1 Examination Changes IMF, BMF, IRAF, EPMF
E2 Examination Statutes IMF, BMF, IRAF, EPMF
E3 Examination Void Batch IMF, BMF, IRAF, EPMF
F1 Name Controls Files IMF, BMF, IRAF, EPMF, PMF
F3 Files Unpostables IMF, BMF, IRAF, EPMF, PMF
G1 FTD Transactions BMF
L1 Foreign Operations IMF, BMF, IRAF
L3 All Other IMF, BMF, IRAF, EPMF
L5 All Other with Documents IMF, BMF, IRAF, EPMF
L7 Credit Transfers and Bad Checks IMF, BMF, IRAF
P1 PMF-Generated Transaction PMF
R1 Reject Batch Transactions IMF, BMF, IRAF, EPMF
V1 Batch Void With Document IMF, BMF, IRAF, EPMF, PMF
V3 Batch Void No Document IMF, BMF, IRAF, EPMF
V5 Generated Transaction IMF, BMF, IRAF, EPMF, CAWR
V7 CAF and MFT 88 Batch IMF, BMF, EPMF, CAWR
W1 Records with Transcripts BMF
W3 Documents and Transcripts BMF
W5 Retention Register Micro IMF, BMF
Y1 RPS Batch IMF, BMF
Y2 RPS Prior IMF, BMF
Z1 Bankruptcy IMF, BMF, IRAF

Exhibit 4.4.35-2  (02-08-1999)
Priority of Categories


1 A1— Criminal Investigation
2 A2— Criminal Investigation FTD Transaction
3 Z1— Bankruptcy
4 C2— Statute Void Batch
5 E2— Examination Statute
6 C1— Statute Reject Batch
7 C3— Potential Statutes
8 B2— Entity Control FTD Transaction
9 G1— FTD Transactions
10 P1— PMF Generated Adjustment
11 V7— Batch With No Source Document
12 B1— Entity Control
13 E1— Examination Changes
14 E3— Examination Void Batch
15 L7— Credit Transfers and Bad Checks
16 D1— Adjustment No Change
17 D3— Adjustment Void Batch
18 V5— Generated Transactions
19 Y2— Remittance Processing (RPS)— Prior Year or Repeats
20 Y1— Remittance Processing (RPS) Batch
21 R1— Batch Reject Transactions
22 C5— Credit Interest Return Transactions
23 L1— Foreign Operations Transactions
24 F1— Name Control— Files Research
25 F3— Files Unpostables
26 W5— Retention Register Microfilm
27 V1— Batch Void With Documents
28 V3— Batch Void No Document
29 W3— Batch With Documents and Transcripts
30 W1— Batch Transactions With Transcripts
31 L5— All Other Transactions With Documents
32 L3— All Other Transactions No Document

Exhibit 4.4.35-3  (02-08-1999)
Categories Worked by Functions

(Reference: IRM 4.4.35.13)

Criminal Investi- Entity     Unpostables    
gation Control Statutes Examination Files/ Mass/ Individual/ AUTO
              B1
              B2
              D1
              D3
              E1
              E3
              L1
              L5
              L7
              R1
              W3
              W5
**A1 **B1 **C1 **E1 *F1   C3 V1
A2 B2 C2 E2 *F3   C5 V3
      ***E3   D3 D1  
          ***E3 *F1  
    ***E3