UPC 176 RC 0 - No Account Present on Invalid Segment, Reversed SSN'sFigure 3.12.179-44 shows the resolution when there is no account present on the invalid segment because the SSN's are reversed. Displayed is Form 1040 partial page one. In the label area, first name entered is Maggie, last name is Copperhead. Social Security number is entered as 000-00-1234. Spouse name field has first name, Paul and last name Copperhead. Spouse's Social Security number is entered as 000-00-3456. There are two arrows indicating that the social security numbers are reversed Next displayed a W-2 form for Maggie Copperhead with the employee's social security number, 000-00-3456. There is also a W-2 form for Paul Copperhead with the employee's social security number, 000-00-1234. The notation states - The taxpayer's W-2’s and CC INOLE indicate the SSN's are reversed. Next is an CC INOLES screen for 000-00-3456. The Current IMF Name line is Maggie & Paul Copperhead. The SP-SSN is 000-00-1234. The notation states - Resolve case using URC 6. Correct the SSN and add the spouse's SSN. Next a UPRES screen for 000-00-1234 is displayed with 6 highlighted. The new SSN 000-00-3456 is highlighted. The SP# 000-00-1234 is highlighted.