UPC 176 RC 0 - Resolution to post credits when no account present on invalid segmentFigure 3.12.179-45 shows the resolution for posting estimated payment credits when no account present. Displayed is partial page one of a Form 1040. The label has the names Lawrence A DECD & Nicole Hemlock. Lawrence A DECD is lined through. The social security number field is 000-00-1234. The spouse's social security number is 000-00-3456 and lined through. The single box is checked. The notation states - CC INOLES 000-00-1234* shows record not found. Next is displayed an INCHG screen for 000-00-1234*. The NEW-NAME-CTRL field is HEML. The PRIMARY NAME is NICOLE]HEMLOCK. The address from the return is entered. The YEAR-NM-LINE is highlighted to reflect the year of the return. The notation states - Establish the taxpayer and suspend the case until TC 000 posts. Next is displayed a CC TXMOD screen for 000-00-3456 that shows three posted transaction codes TC 430’s for 800.00- each. Next is displayed a credit-debit screen showing the transfer of credits from 000-00-3456 to 000-00-1234*. The REMARKS section states - UPC 176 Transfer fr Spouse Acct. The notation states - When TC 000 posts, transfer the credits. Next an UPRES screen with 0 entered is displayed. The TIN is 000-00-6522. The notation states - Close case using URC 0. Cycle .